Hauv kev pom ntawm qhov sib txawv ntawm kev sau nyiaj thiab se sau nyiaj rau cov koom haum, muaj ntau txoj hauv kev los sau cov nqi ntawm cov khoom. Feem ntau cov accountants siv tag nrho lawv, nyob ntawm qhov xwm txheej.
Cov Lus Qhia
Kauj ruam 1
Rau cov hom phiaj sau nyiaj txiag, tus nqi ntawm cov khoom tuaj yeem sau tawm hauv ib txoj hauv qab no: FIFO, ntawm tus nqi ntawm chav tsev, ntawm tus nqi nruab nrab (clause 16 ntawm PBU 5/01). Rau lub hom phiaj ntawm cov ntawv sau se, peb txoj hauv kev saum toj no tau siv, thiab nws tseem muaj peev xwm los sau cov nqi siv LIFO cov qauv (ntu 3 ntawm ntu 1 ntawm nqe 268 ntawm Txoj Cai Sau Se ntawm Lavxias Cov Cai). Cov txheej txheem ntawm kev sau tawm cov khoom muag muag tau teeb tsa hauv txoj cai tswj hwm nyiaj txiag ntawm lub koom haum (kev suav nyiaj thiab se).
Kauj ruam 2
Kev muag khoom ntawm cov khoom hauv kev sau nyiaj yuav tsum xav txog cov lus hauv qab no: - daim debit 62 Daim credit 90/1 - cov nyiaj muag khoom (suav nrog VAT); - debit 90/3 Daim npav 68 "VAT" - VAT raug nqi ntawm cov nyiaj.
Kauj ruam 3
Kev sau tawm ntawm tus nqi ntawm cov khoom muag thaum lawv raug muag muag xav txog qhov nkag: Debit 90/2 Daim Ntawv Cog Lus 41/1 lossis Debit 90/2 Credit 41/2.
Kauj ruam 4
Cov txheej txheem ntawm kev sau tawm ntawm cov khoom ntawm tus nqi nruab nrab yog nyob ntawm qhov kev xav tias cov khoom muag tau muag ntawm tus nqi nruab nrab, uas tuaj yeem suav los ntawm faib tus nqi tiag tiag ntawm txhua hom khoom los ntawm tus naj npawb ntawm cov khoom ntawm tib hom. Txheeb xyuas cov khoom muag raws li tus nqi nruab nrab rau txhua hom kev khaws cia coj mus rau hauv cov nuj nqis thaum pib thiab xaus ntawm txhua lub hli. Yog hais tias tus nqi rau ib pob txawv ntawm cov khoom sib txawv, ua rau kev suav ntawm laij lej qhov nruab nrab hnyav hnyav thiaj li txiav txim siab tus nqi nruab nrab ntawm cov khoom.
Kauj ruam 5
Tus txheej txheem FIFO (thawj ib pob hauv kev txais nyiaj - thawj cov nyiaj hauv cov nyiaj siv) yog raws li qhov kev xav tias cov khoom yuav muag hauv qhov kev txiav txim uas lawv tau txais los ntawm cov neeg xa khoom. Qhov no txhais tau tias ua ntej ntawm txhua yam, cov khoom muag tau tuaj txog ntawm lub tsev rau khoom thaum ntxov tau muag, thiab, yog li ntawd, cov nqi ntawm txhua yam khoom muag tau siv mus rau hauv tus nqi ntawm cov ntawv txais nyiaj thaum ntxov. Lub ntsiab lus ntawm FIFO txoj kev yog tias thaum ib yam khoom pov tseg, cov khoom yog sau thawj zaug los ntawm thawj cov khoom xa tawm. Tom qab qhov sau tiav ntawm cov khoom muag los ntawm thawj pob khoom, lawv pib sau cov khoom tawm los ntawm pob khoom thib ob, thiab lwm yam.
Kauj Ruam 6
Txoj kev LIFO yog qhov sib txawv kiag rau txoj kev FIFO, uas yog, tus nqi ntawm cov khoom muag yog raws li tus nqi kawg ntawm lub hnab kawg ntawm cov khoom lag luam lossis cov khoom yuav.
Kauj Ruam 7
Siv cov qauv yooj yim, tab sis feem ntau lub sijhawm siv ntawm kev sau tawm ntawm tus nqi rau ib chav nqi - thaum, tom qab muag txhua yam khoom, qhov kev sib pauv qhia tus nqi ntawm cov khoom no tshwj xeeb. Cov qauv kawg yog zoo rau muag cov khoom muag, thiab thaum muag cov khoom loj, cov kws suav nyiaj nyiam siv cov khoom lag luam sau ntawv ntawm lawv tus nqi nruab nrab.
