Ambalaje care circula dupa principiul vanzarii-cumpararii
Se receptioneaza ambalaje inregistrate la costul de achizitie de 600 lei plus TVA, achizitie din avansuri de trezorerie. Ulterior, se vand ambalaje la costul de achizitie de 300 lei, incasarea facandu-se cu ordin de plata. Ambalajele vandute se scot din evidenta.
– Achizitionarea ambalajelor:
             Â
 381                             =             Â
    542                      Â
   600
            Ambalaje                                Avansuri de trezorerieÂ
  Â
         Â
    4426                           =                 Â
542Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
 114Â
         TVA deductibila                           Avansuri de trezorerie
– Vanzarea ambalajelor:
           Â
  4111                            =            Â
      708                        Â
  300
            Clienti                                    Venituri din activitati diverse
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              4111  Â
                         =                Â
 4427                        Â
 57Â
              Clienti                                            TVA colectata
– Scoaterea din evidenta a ambalajelor vandute:
              Â
608Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â =Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
  381                      Â
  300
  Cheltuieli privind ambalajele                        Ambalaje
– Incasarea creantei:
           Â
     21                               =                  Â
4111Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
 357
 Conturi la banci in lei                                         Clienti