Ô³íàíñîâèé îáë³ê â Óêðà¿í³ - Íàâ÷àëüíèé ïîñ³áíèê (Ëåíü Â.Ñ.)
7.2. çàäà÷³ äëÿ ðîçâ’ÿçàííÿ
Çàäà÷à 7.1. ϳäïðèºìñòâî ïî îñíîâíîìó âèðîáíèöòâó çà çâ³òíèé
ì³ñÿöü ìàëî òàê³ âèòðàòè:
1. TpaqeHi MaTepia
|
150000
|
2. apaxOBaHa
3apO6iTHa aTa
|
400000
|
3. apaxyBaHH Ha 3apO6iTHy aTy
|
?
|
4. apaxOBaHa
OpeH Ha aTa
3a OTOqH MiC
Uh
|
3260000
|
5. apaxOBaHa aMOpT 3aUi
OCHOBH x 3aCO6iB
|
1500000
|
6. PO3
O i eHi
3ara hHOB pO6H
qi B TpaT
|
100000
|
Pa3OM
|
?
|
|
|
Íåçàâåðøåíå âèðîáíèöòâî, òèñ. ãðí.
CTaTTH
|
Ha noqaToK iCHu:H
|
Ha KiHeu:h iCHu:H
|
MaTepia
|
2000
|
3000
|
a iB<Pa6p KaT
|
–
|
2000
|
3ap aTa
|
1800
|
3200
|
COUia hHe CTpaxyBaHH
|
?
|
?
|
Pa3OM
|
?
|
?
|
Çðîáèòè áóõãàëòåðñüê³ ïðîâîäêè, âèçíà÷èòè ñîá³âàðò³ñòü îï-
ðèáóòêîâàíî¿ ãîòîâî¿ ïðîäóêö³¿.
Âèð³øåííÿ çàäà÷³ 7.1
Âèòðàòè ïî îñíîâíîìó âèðîáíèöòâó:
roCno)JapChKa onepau:iH
|
,lleoeT
|
Kpe)JHT
|
Cy a
|
TpaqeHi Ha B pO6H UTBO MaTepia
|
23
|
801
|
150000
|
801
|
201
|
150000
|
apaxOBaHa 3apO6iTHa aTa
|
23
|
811
|
400000
|
811
|
661
|
400000
|
apaxyBaHH Ha 3ap aTy y IJeHCi H
<POH – 31,8 \%
|
23
|
821
|
127200
|
821
|
651
|
127200
|
apaxyBaHH y <DOH COUia hHOrO
CTpaxyBaHH Ha B a OK T MqaCOBOi BTpaT
paUe3 aTHOCTi – 2,9\%
|
23
|
822
|
11600
|
822
|
652
|
11600
|
apaxyBaHH Ha 3ap aTy y <DOH
COUia hHOrO CTpaxyBaHH Ha B a OK
6e3pO6iTT –
1,3 \%
|
23
|
823
|
5200
|
823
|
653
|
5200
|
roCno)JapChKa onepau:iH
|
,lleoeT
|
Kpe)JHT
|
Cy a
|
apaxyBaHH Ha CyMy 3ap aT y <DOH COUi-
a hHOrO CTpaxyBaHH Bi HemaCH x B a KiB Ha B
pO6H UTBi (3a IIIKa OIO, yMOBHO – 1\%)
|
23
|
825
|
4000
|
825
|
656
|
4000
|
apaxOBaHa OpeH Ha aTa 3a OTOqH Mi-
C Uh
|
23
|
84
|
3260000
|
84
|
631
|
3260000
|
IJ,l. O OpeH Hi aTi
|
641
|
631
|
652000
|
apaxOBaHa aMOpT 3aUi OCHOBH x 3aCO6iB
|
23
|
831
|
1500000
|
831
|
131
|
1500000
|
PO3 O i eHi 3ara hHO B pO6H qi B TpaT
|
23
|
91
|
100000
|
Pa3OM
|
|
|
5558000
|
Íåçàâåðøåíå
âèðîáíèöòâî, òèñ. ãðí.
CTaTTH
|
a noqaToK
iCHu:H
|
a KiHeu:h iCHu:H
|
MaTepia
|
2000
|
3000
|
a iB<Pa6p KaT
|
-
|
2000
|
3ap aTa
|
1800
|
3200
|
COUia hHe CTpaxyBaHH
(31,8 \% + 2,9 \% +1,3 \% +1 \% = 37 \%)
|
666,00
|
1184
|
Pa3OM
|
4466
|
9384
|
Âèïóñê ãîòîâî¿ ïðîäóêö³¿ (ÃÏ) ìîæíà ðîçðàõóâàòè çà ôîðìóëîþ
ÃÏ = ÍÇÂïî÷. +  – ÍÇÂê³í ,
äå ÍÇÂïî÷. – íåçàâåðøåíå âèðîáíèöòâî íà ïî÷àòîê ïåð³îäó;
 – âèòðàòè çà ïåð³îä;
ÍÇÂê³í – íåçàâåðøåíå âèðîáíèöòâî íà ê³íåöü ïåð³îäó.
ÃÏ = 4466 + 5558000 – 9384 = 5553082 ãðí. Îïðèáóòêîâóºòüñÿ
ãîòîâà ïðîäóêö³ÿ íà ñóìó 5553082 ãðí.
ïðîâîäêîþ Ä-ò 26–Ê-ò 23.
Çàäà÷à 7.2. ϳäïðèºìñòâî âèòðàòèëî íà ïðåäñòàâíèöüê³ ö³ë³ ç
ìåòîþ ðåêëàìè âëàñíî¿ ïðîäóêö³¿ íàñòóïí³ ñóìè: ãîòåëüíå îáñëó- ãîâóâàííÿ
çàïðîøåíèõ – 750 ãðí.; òðàíñïîðòíå îáñëóãîâóâàííÿ çàïðîøåíèõ ñòîðîííüîþ
îðãàí³çàö³ºþ – 1200 ãðí.; ïðîâåäåííÿ îô³ö³éíîãî ïðèéîìó ó ðåñòîðàí³ – 1400
ãðí., õàð÷óâàííÿ çàïðîøå- íèõ – 360 ãðí.; åêñêóðñ³éíå îáñëóãîâóâàííÿ – 600 ãðí.
Âñ³ ñóìè, çà âèíÿòêîì åêñêóðñ³éíîãî îáñëóãîâóâàííÿ âêëþ÷àþòü ÏÄÂ.
Îïîäàòêîâóâàíèé ïðèáóòîê ï³äïðèºìñòâà çà ïîïåðåäí³é ð³ê –
150 òèñ. ãðí..
Çðîáèòè íåîáõ³äí³ áóõãàëòåðñüê³ ïðîâîäêè òà ïîäàòêîâ³ ðîç-
ðàõóíêè.
Âèð³øåííÿ çàäà÷³ 7.2
³äïîâ³äíî äî ïï. 5.4.4 ï. 5.4 ñò. 5 Çàêîíó Óêðà¿íè ïðî
îïî- äàòêóâàííÿ ïðèáóòêó ï³äïðèºìñòâ äî âàëîâèõ âèòðàò â³äíîñÿòü ñÿ âèòðàòè íà
îðãàí³çàö³þ ïðèéîì³â, ïðåçåíòàö³é ³ ñâÿò, ïðèä- áàííÿ ³ ðîçïîâñþäæåííÿ
ïîäàðóíê³â, âêëþ÷àþ÷è áåçîïëàòíó ðîçäà÷ó çðàçê³â òîâàð³â àáî áåçîïëàòíå
íàäàííÿ ïîñëóã (âèêî- íàííÿ ðîá³ò) ç ðåêëàìíèìè ö³ëÿìè, àëå íå á³ëüøå äâîõ
â³äñîòê³â â³ä îïîäàòêîâàíîãî ïðèáóòêó ïëàòíèêà ïîäàòêó çà ïîïåðåäí³é çâ³òíèé
(ïîäàòêîâèé) ð³ê. Îòæå äî âàëîâèõ âèòðàò ìîæíà â³äíå- ñòè ñóìó íå á³ëüøå 3 òèñ.
ãðí. (150000 · 0,02), à äî ô³íàíñîâèõ âèòðàò âêëþ÷àþòüñÿ âñ³ ïåðåë³÷åí³ â óìîâ³
çàäà÷³ âèòðàòè.
Ó îáë³êó áóäóòü
çðîáëåí³ íàñòóïí³ ïðîâîäêè:
roCno)JapChKa onepau:iH
|
,lleoeT
|
Kpe)JHT
|
Cy a
|
llo)JaTKosi
poJpaxyHKH
|
B,ll
|
BB
|
C aqeHO 3a rOTe hHe O6C yrOBy-
BaHH 3a pOIIIeH x
|
377
|
311
|
750,00
|
|
625,00
|
CyMa IJ,l. y C aqeH x KOIIITax
|
641
|
644
|
125,00
|
|
|
i HeCeHO C aqeHi CyM Ha B Tpa-
T Ha 36yT
|
93
|
84
|
625,00
|
|
|
84
|
377
|
625,00
|
|
|
C CaH O aTKOB Kpe T
|
644
|
377
|
125,00
|
|
|
0Tp MaHi TpaHC OpTHi OC yr
|
93
|
809
|
1000,00
|
|
1000,00
|
809
|
631
|
1000,00
|
|
|
IJ,l. O TpaHC OpTH x OC yrax
|
641
|
631
|
200,00
|
|
|
C CaHi B TpaT O O<PiUi HOMy
p OMy y peCTOpaHi
|
93
|
84
|
1166,67
|
|
1166,67
|
84
|
631
|
1166,67
|
|
|
IJ,l. O O<PiUi HOMy p OMy
|
641
|
631
|
233,33
|
|
|
C CaHi B TpaT O xapqyBaHHIO
3a pOIIIeH x
|
93
|
809
|
300,00
|
|
208,33*
|
809
|
631
|
300,00
|
|
|
IJ,l. O xapqyBaHHIO
|
641
|
631
|
60,00
|
|
|
3pO6 eHa O epe H O aTa 3a eKC-
KypCi He O6C yrOByBaHH 3a pOIIIe- H x
|
3 77
|
311
|
600,00
|
|
|
TpaT 3 eKCKypCi HOrO O6C yrO-
ByBaHH C CaHi Ha B TpaT Ha 36yT
|
93
|
84
|
600,00
|
|
|
84
|
377
|
600,00
|
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