Txhawm rau nyiam cov qhua ntau thiab nce lawv cov nyiaj tau los, cov tuam txhab muab kev txo nqi rau lawv cov neeg siv khoom. Thiab lub caij no yuav tsum muaj kev cuam tshuam zoo rau hauv kev sau nyiaj txiag.
Cov Lus Qhia
Kauj ruam 1
Yog tias tus nqi hloov pauv thaum lub sijhawm muag, uas yog, muaj kev muag khoom sai rau tus nqi qis, ua cov ntawv tshaj tawm hauv qab no. Daim Npav 62 (50), credit 90-1, qhov twg cov nyiaj muag yuav raug muag, thaum cov luv nqi yuav txiav txim siab nkag. Daim debit 90-30, credit 68 subaccount "Kev suav ntawm VAT", uas qhia txog kev suav ntawm VAT ntawm tus nqi tiag tiag ntawm kev muag khoom, muab tias lub tuam txhab them se. Daim Npav Deb 51, credit 62 - xav txog qhov tau txais los ntawm kev them nyiaj los ntawm tus neeg muag khoom uas twb coj mus ua tus nqi txo.
Kauj ruam 2
Yog tias nws yog qhov yuav tsum muaj kev cuam tshuam txog kev txo nqi rau kev yuav khoom yav tom ntej thaum cov neeg siv khoom nce ib feem pua luv nqi tshwj xeeb rau qee yam kev yuav khoom, cov lus qhia ntawm qhov luv nqi no xav txog thaum lub sijhawm muag cov khoom lossis cov kev pabcuam. Thiab hauv qhov no, ua daim ntawv tshaj tawm. Daim Npav 62 (50) credit 90-1 - cov nyiaj tau los ntawm kev muag, noj mus rau hauv tus lej txo nqi, yog muaj kev cuam tshuam. Daim debit 90-2, credit 68, subaccount "Kev suav rau VAT", thaum VAT raug them rau tus nqi ntawm kev muag khoom, muab hais tias lub tuam txhab yog tus them nqi se. Daim debit 51, credit 62 - xav txog qhov tau txais los ntawm kev them nyiaj los ntawm tus neeg yuav khoom, suav nrog tus nqi txo.
Kauj ruam 3
Tsis tas li, luv nqi yuav siv tau rau kev yuav khoom ua yav dhau los. Nws yuav tsum xav nyob ntawm seb thaum twg nws tau muab. Yog tias, ua ntej xyoo kawg uas tau muag cov khoom muag, thaum lub sijhawm muag, qhov kev sib pauv yuav yog raws li hauv qab no - debit 62, credit 90-1 - kev xav txog kev muag khoom tom qab. Daim debit 90-3, credit 68 subaccount "Kev suav rau VAT" - VAT accrual. Tam sim ntawd thaum lub sijhawm luv nqi raug pom zoo - debit 62, credit 90-1 - thim rov qab ntawm cov nyiaj tau ntawm cov khoom twb tau xa los ntawm tus nqi ntawm cov luv nqi. Daim debit 90-3, credit 68 subaccount "Kev suav rau VAT" - tshem tawm txoj kev tau txais VAT yav dhau los.
Kauj ruam 4
Yog tias qhov luv nqi tau muab nyob rau xyoo tam sim no, tab sis raws li cov txiaj ntsig ntawm xyoo dhau los kev muag khoom, thiab daim ntawv tshaj tawm tseem xa, cov ntaub ntawv rov qab yuav tsum yog hnub tim 31 lub Kaum Hlis. Daim Debit 62, credit 90-1 - Rov qab ntawm cov nyiaj tau los ntawm cov khoom xa mus los ntawm tus nqi ntawm tus luv nqi. Daim debit 90-3, qiv nyiaj 68 subaccount "Kev suav rau VAT" - tshem tawm cov twb tau tsim VAT, uas yog hais txog tus nqi ntawm cov luv nqi.
Kauj ruam 5
Qhia tias qhov luv nqi raug muab rau xyoo tam sim no rau cov khoom lag luam uas tau muag hauv lub xyoo dhau los, thiab kev qhia rau xyoo dhau los tau txais kev pom zoo lawm, cov ntaub ntawv no tsis tuaj yeem kho tau. Hauv qhov hais txog no, xav txog tus nqi ntawm cov luv nqi ua ib feem ntawm lwm yam kev siv nyiaj. Thiab yog tias koj muaj cov nuj nqis ntawm cov xyoo dhau los, ua ib qho kev tshaj tawm hauv qhov kev txheeb xyuas nyiaj - debit 91-2, credit 62 (76) - txheeb xyuas cov kev poob ntawm cov xyoo dhau los uas cuam tshuam nrog kev muab tus nqi txo.
