Question

Задание 2. Исходные данные: Определить текущую сумму налога на прибыль за 1 квартал. и квартал: выручка от реализации продукции (в сендс 18%).......2 756 900 руб. ... себестоимость продукции...... 2 128 315 руб. штрафы, уплаченные за нарушение условий договоров 15 400 руб. суммы уценки готовой продукции... ... 650 руб. налог на имущество..... 22 400 руб. Списание недостачи безнадежной ко взысканию 1800 руб. Начислена материальная помощь работнику 3000 руб. Сумма представительских расходов за квартал составила 10 000 руб. (ФОТ составил – 200 000 рублей). По основным средствам стоимостью 100 000 рублей и СПИ 5 лет в бухгалтерском учете амортизация начисляется способом списания стоимости по сумме чисел лет, в налоговом учете - линейным способом. Организация, признающая доходы и расходы кассовым методом отгрузила продукцию за квартал на 256000 рублей. Платежи в первом квартале поступили на сумму 250 000 рублей, во втором квартале на сумму 6000 рублей. Задание. Отразите операции на счетах бухгалтерского учета /e​

Answer 1

Ответ:

ответ 2346

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ответ 2346

Answer 2

Calculation of Current Profit Tax for the 1st Quarter

To determine the current profit tax for the 1st quarter, we need to calculate the taxable profit first. The taxable profit is calculated by subtracting the deductible expenses from the revenue.

Given data: - Revenue from product sales: 2,756,900 rubles - Cost of goods sold: 2,128,315 rubles - Penalties paid for contract violations: 15,400 rubles - Write-down of finished products: 650 rubles - Property tax: 22,400 rubles - Irrecoverable shortage write-off: 1,800 rubles - Material assistance to an employee: 3,000 rubles - Representative expenses for the quarter: 10,000 rubles - Salary expenses (FOT): 200,000 rubles - Depreciation of fixed assets: 100,000 rubles - Useful life of fixed assets for accounting purposes: 5 years - Sales revenue for the quarter: 256,000 rubles - Payments received in the 1st quarter: 250,000 rubles - Payments received in the 2nd quarter: 6,000 rubles

Calculation Steps:

1. Calculate the deductible expenses: - Cost of goods sold: 2,128,315 rubles - Penalties paid for contract violations: 15,400 rubles - Write-down of finished products: 650 rubles - Property tax: 22,400 rubles - Irrecoverable shortage write-off: 1,800 rubles - Material assistance to an employee: 3,000 rubles - Representative expenses for the quarter: 10,000 rubles - Salary expenses (FOT): 200,000 rubles - Depreciation of fixed assets: 100,000 rubles

Total deductible expenses = 2,128,315 + 15,400 + 650 + 22,400 + 1,800 + 3,000 + 10,000 + 200,000 + 100,000 = 2,481,565 rubles

2. Calculate the taxable profit: - Revenue from product sales: 2,756,900 rubles - Deductible expenses: 2,481,565 rubles

Taxable profit = Revenue - Deductible expenses = 2,756,900 - 2,481,565 = 275,335 rubles

3. Calculate the profit tax: - Tax rate for profit tax: 18%

Profit tax = Taxable profit * Tax rate = 275,335 * 0.18 = 49,560.3 rubles

Therefore, the current profit tax for the 1st quarter is approximately 49,560.3 rubles.

Reflecting the Operations in the Accounting Accounts

To reflect the operations in the accounting accounts, we need to consider the following transactions:

1. Revenue from product sales: 2,756,900 rubles - Debit: Revenue from Sales Account - Credit: Accounts Receivable Account

2. Payments received in the 1st quarter: 250,000 rubles - Debit: Cash Account - Credit: Accounts Receivable Account

3. Payments received in the 2nd quarter: 6,000 rubles - Debit: Cash Account - Credit: Accounts Receivable Account

4. Cost of goods sold: 2,128,315 rubles - Debit: Cost of Goods Sold Account - Credit: Inventory Account

5. Penalties paid for contract violations: 15,400 rubles - Debit: Penalty Expenses Account - Credit: Cash Account

6. Write-down of finished products: 650 rubles - Debit: Write-down Expenses Account - Credit: Inventory Account

7. Property tax: 22,400 rubles - Debit: Property Tax Expenses Account - Credit: Cash Account

8. Irrecoverable shortage write-off: 1,800 rubles - Debit: Irrecoverable Shortage Expenses Account - Credit: Inventory Account

9. Material assistance to an employee: 3,000 rubles - Debit: Material Assistance Expenses Account - Credit: Cash Account

10. Representative expenses for the quarter: 10,000 rubles - Debit: Representative Expenses Account - Credit: Cash Account

11. Salary expenses (FOT): 200,000 rubles - Debit: Salary Expenses Account - Credit: Cash Account

12. Depreciation of fixed assets: 100,000 rubles - Debit: Depreciation Expenses Account - Credit: Accumulated Depreciation Account

Please note that these are general guidelines for reflecting the operations in the accounting accounts. The specific accounts used may vary depending on the organization's chart of accounts and accounting policies.