for proper formation of the selling price, and in order to obtain objective figures reporting on finance, business requires gramotnoe reflection of the cost of goods in the accounting and tax uchetnosti.Tehnologiya, on which the account of the goods, if the retail trade, has some nuances, whichyou need to know.
To implement accounting, the company can independently choose the way in which accounting for goods: at cost or at the sale.In reality, only one thing is important - consolidation of the chosen method in accounting policies.However, tax accounting, the goods must always reflect the given purchase price.Is it possible to keep records of goods if trade wholesale? Yes, and even necessary, as required by that same tax inspektsiya.Uchet in this case, being all on the same purchase price.In some cases, if the organization has no wholesale trade level and is engaged only in retail trade, accounting for goods can be made for the selling price.
At present, the trade part of the purchase and use different trading price to a minimum.Previously, customers always pay the price, which they exhibited and the sale price was much higher pokupnoy.Vybora upokupatelya was not, as there were no sellers and competition.And now it is not so.It should be noted that to date, customer behavior has changed radically.Analysis of customers indicated that it forces the seller the buyer to reduce the cost, to which he is to offer in the market a better tsenu.Za going through this competition.
How is the cost of tovarov.Pokupnaya cost - all costs associated with the purchase of goods in general - is called its actual cost.The accounting and tax accounting cost of goods purchased is formed in different ways.This means that some of the costs end up in their actual cost.And with the tax accounting rules - on the contrary.However, the important thing: if shipping costs are not included in the price of goods, the tax records required distribution to realized and unrealized products.To fulfill this condition, the average interest rates are determined by direct (transport) expenditure for the current time.It should be noted that all necessary steps are described in the Tax Code and strictly regulated by them.
How are the direct (transport) expenses for the current time to the cost of delivery of the goods, which now incurred in the current period, the entire amount of added transport costs accounted for the remaining items at the beginning of the period.To the purchase price of each sold during the month of the purchase price of goods is added the remainder of unsold goods at the end of the month.Calculate the average percentage of direct expenditures.To do this, the amount of traffic flow divided by the value of the goods.The average interest rate multiplied by the forward price of the goods balance at the end of the month.Thus it determined exactly which transport costs account for unsold goods.During the taxation of income can be taken into account only those transport costs, which relate to the goods sold.To calculate this figure, it is necessary from the usual direct costs subtract one that accounts for unsold tovar.Etot method allows a large extent reduce the tax burden on the company.
Now trading natsenke.K selling price of goods includes the purchase price and trading natsenka.V structure of the purchase price includes the planned profitability of the enterprise and VAT.Trading margin and the retail price of goods is recognized in a special document, called the registry of the retail price.During the sale of goods margin spisyvaetsya.Chasto it happens that goods must be overestimated (or underestimated discounting).After the revaluation is made re-registration of the goods and compiled inventories, acts.They indicate: the date of changes in value;names revalued goods;as revalued goods;Previous price of the goods;the new price for the goods;revaluation (different between the prices of goods in the old and the new price) .On the basis of these figures, a new selling price at which the goods released.
