1
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Amortizatsiya xarajatlari savdo
350 000*2,5=8 750
2002 yil-(350 000-8 750)*3/12*25/325=6562.5
2003 yil- (350 000-8 750)*(9/12*25/325+3/12*24/325)=25 987.5
2004 yil- (350 000-8 750)*(9/12*24/325+3/12*23/325)=24 987.5
2005 yil- (350 000-8 750)*(9/12*23/325+3/12*22/325)=23 887.5
2006 yil- (350 000-8 750)*(9/12*22/325+3/12*21/325)=22 837.5
Soliq :
350 000/15=23 333
Dt Amor. Savdo xarajatlari 14 845
Dt Amor.Ma’muriy xarajatlari 7 993
Kt Jamgarilgan amor.
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DEBET
14 845
7 993
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KREDIT
22 838
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2
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Dt Xizmatga haq to’lash savdo xarajat
Dt Xizmatga haq to’lash ma’muriy xarajatlar
Kt Avans tariqasida to’langan xizmat haqi
800*3=2 400 2 400*35%=840 2 400*65%=1 560
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1 560
840
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2 400
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3
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Dt Sotuvdan olingan foyda
Kt Xaridorlardan avans
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10 800
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10 800
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4
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Dt Shubhali qarzlar bo’yicha savdo xarajatlar
Kt Shubhali qarzlar bo’yicha baholash rezervi
(872 000-10800-2 350)*5%=4 294
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4 294
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294
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5
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a) TMZ bo’yicha tuzatishlar
Dt TMZ qiymatiga tuzatish kiritish
Kt Xaridlar
O’rtacha narx:
(325*115+200*112+85*123+180*121*160*121.5)
/(325+200+85+160)=119
113*119=13 477
37 375-13 477=23 928
b) Vaqtinchalik schyotlarni yopish
Dt Sotilgan tovarlar tannarxi
Kt TMZ qiymatiga tuzatishlar
Kt Xaridlar
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23 928
99 603
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23 928
23 928
75 675
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6
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Tuzatishlar kiritish
Dt Sug’urta bo’yicha ma’muriy xarajat
Kt Taqsimlanmagan foyda
Kt To’lanadigan foyda soligi
24 000*9/12=18 000
18 000*30%=5 400
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18 000
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12 600
5 400
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7
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Dt Xizmatga haq to’lash bo’yicha ma’muriy xarajat
Kt Xizmatga haq to’lash bo’yicha hisoblangan majburiyat
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5 500
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5 500
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8
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Dt Olinadigan savdo shcyotlari
Kt Kurs farqidan daromad
800$*(16.1-15.9)=160
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160
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160
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9
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Dt Foizga oid xarajatlar
Dt Moliyaviy ijaraga oid majburiyat
Kt Boshqa savdo xarajatlari
Dt Moliyaviy ijaraga oid majburiyat
Kt Uzoq muddatli majburitayning joriy qismi
Dt Amor.bo’yicha savdo xarajatlari
Kt Jamg’arilgan amor savdo uskuna
(96051-55 529)*25%=10 131
Soliq:
96051/6=16 009
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2 797
5 753
12 295
10 131
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8 550
12 295
10 131
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10
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Dt Amor.savdo xarajatlari
Kt Jamgarilgan amor savdo – yul mashina
(47 800-1 200)/920 000=0.05
0.05*87 000=4 350
Soliq:
(47 800-1800)/6=7 666.7
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4 350
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4 350
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11
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Dt Yer
Kt Boshqa ma’muriy xarajatlar
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9 500
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9 500
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12
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Dt Olinadigan dividendlar
Kt Dividevdlardan olingan foyda
80 000*15%=12 000
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12 000
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12 000
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13
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Dt Foyda soligi bo’yicha xarajatlar
Kt to’lanadigan foyda soligi
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18 253
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18 253
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