Chimodzi mwa zinthu zambiri chimasonyeza kuti olemba ndalama, apolisi amisonkho ndi amalonda apadera akuyenera kuthana ndi msonkho wowonjezera. Choncho, funso lowerengera izi, komanso kuwerengera zizindikiro zina zokhudzana ndi izo, zimakhala zofunikira kwa iwo. Mukhoza kuchita izi kuwerengera ndalama imodzi pogwiritsira ntchito pulogalamu yowonjezera. Koma, ngati mukufuna kuwerengera VAT muyeso la ndalama, ndiye ndi kerengereta imodzi idzakhala yovuta kwambiri. Kuwonjezera pamenepo, makina owerengera nthawi zonse sagwiritsidwa ntchito.
Mwamwayi, mu Excel, mukhoza kuthamanga kwambiri chiwerengero cha zotsatira zofunikira pa deta yapachiyambi, yomwe ili patebulo. Tiyeni tione m'mene tingachitire.
Njira yowerengetsera
Tisanayambe kuwerengera, tiyeni tipeze zomwe msonkho wa msonkho umaimira. Misonkho yowonjezera mtengo ndi msonkho wosalunjika woperekedwa ndi wogulitsa katundu ndi ntchito pa kuchuluka kwa katundu wogulitsidwa. Koma olipidwa enieni ndi ogula, popeza mtengo wa msonkho waphatikizidwapo kale pa mtengo wa mankhwala kapena malonda akugulidwa.
Mu Russian Federation, msonkho wa msonkho ukukhazikika pa 18%, koma m'mayiko ena ungakhale osiyana. Mwachitsanzo, ku Austria, Great Britain, Ukraine ndi Belarus ndi ofanana ndi 20%, ku Germany - 19%, ku Hungary - 27%, ku Kazakhstan - 12%. Koma muzowerengera zathu tidzatha kugwiritsa ntchito msonkho woyenera ku Russia. Komabe, mwa kusintha kusintha kwa chiwongoladzanja, mayendedwe awo omwe angaperekedwe pansipa angagwiritsidwe ntchito kwa dziko lina lililonse padziko lapansi komwe msonkho umenewu umagwiritsidwa ntchito.
Pachifukwa ichi, a COMPASS, olemba ntchito za msonkho komanso ogulitsa amalonda m'mabuku osiyanasiyana, ntchito izi:
- Kuwerengera kwa VAT weniweni kuchokera ku mtengo wopanda msonkho;
- Kuwerengetsera VAT pa mtengo womwe msonkho uli nawo kale;
- Kuwerengera kwa ndalama popanda VAT pamtengo umene msonkho uli nawo kale;
- Terengani kuchuluka kwa VAT pa mtengo wopanda msonkho.
Tidzapitiriza kuchita izi mu Excel.
Njira 1: Sungani Zotsatira Zowonjezera VAT
Choyamba, tiyeni tipeze momwe tingawerengere VAT kuchokera ku msonkho wa msonkho. Ndi zophweka. Pochita ntchitoyi, maziko okhomera msonkho ayenera kuwonjezeka ndi msonkho wa msonkho, womwe ku Russia ndi 18%, kapena nambala 0.18. Kotero, ife tiri ndi dongosolo:
"VAT" = "Mtengo wa msonkho" x 18%
Kwa Excel, ndondomeko yowerengera ili motere:
= nambala * 0.18
Mwachibadwa, wochulukitsa "Nambala" ndi kufotokoza kwa chiwerengero cha msonkho wa msonkho pawokha kapena kutanthauza selo kumene chizindikirochi chili. Tiyeni tiyesere kugwiritsa ntchito chidziwitso ichi pakuchita tebulo lapadera. Ili ndi zigawo zitatu. Yoyamba ili ndi zidziwitso zoyenera za msonkho wa msonkho. Kachiwiri, mfundo zoyenera zidzapezeka, zomwe tiyenera kuziwerengera. Gawo lachitatu lidzakhala ndi chiwerengero cha katundu pamodzi ndi mtengo wa msonkho. Zomwe sizili zovuta kuganiza, izo zikhoza kuwerengedwera powonjezera deta yazitsulo zoyamba ndi zachiwiri.
- Sankhani selo yoyamba ya chigawocho ndi deta yomwe mukufuna. Ife timayika mu chizindikiro chake "="ndipo zitatha izo tifika pa selo mu mzere womwewo kuchokera m'mbali "Base Base". Monga momwe mukuonera, adiresi yake imapezeka nthawi yomweyo polemba zomwe timapanga. Pambuyo pake, mu selo lotsimikiziridwa, yikani chizindikiro chochulukitsa Excel (*). Kenaka, timayendetsa mu mtengo wa makina "18%" kapena "0,18". Pamapeto pake, chitsanzo cha chitsanzo ichi chinatenga mawonekedwe awa:
= A3 * 18%Momwemo, zidzakhala chimodzimodzi kupatulapo chinthu choyamba. M'malo mwake "A3" Pakhoza kukhala makonzedwe ena, malingana ndi kumene wothandizira adaika deta yomwe ili ndi msonkho.
- Pambuyo pake, kuti muwonetse zotsatira zomalizidwa mu selo, dinani pa batani Lowani pabokosi. Mawerengedwe oyenerera adzapangidwa mwamsanga ndi pulogalamuyi.
- Monga mukuonera, zotsatira zimasonyezedwa ndi malo anayi. Koma, monga tikudziwira, bungwe la ndalama za ruble lingakhale ndi malo awiri okha (kopeks). Choncho, kuti zotsatira zathu zikhale zolondola, mtengo uyenera kuti ukhale wozungulira malo awiri osungirako. Timachita izi ndi maselo opangidwira. Pofuna kuti tisabwerere ku nkhaniyi mtsogolo, tidzasintha maselo onse omwe apangidwe kuti apange ndalama zamtengo wapatali nthawi yomweyo.
Sankhani mtundu wa tebulo, wokonzedwa kuti ugwirizane ndi ziwerengero zamakono. Dinani botani lamanja la mouse. Yayambitsa mndandanda wamakono. Sankhani chinthu mmenemo "Sezani maselo".
- Zitatha izi, zenera zowonongeka zimayambika. Pitani ku tabu "Nambala"ngati iko kanatsegulidwa mu tabu lina lirilonse. Muzitsulo zamkati "Maofomu Owerengeka" ikani kasinthasintha kuti muyime "Numeric". Kenaka, timayang'ana pazenera pazenera "Nambala yotsika" panali chiwerengero "2". Phindu limeneli liyenera kukhala losasintha, koma ngati kuli koyenera kufufuza ndi kusintha ngati nambala ina iliyonse ikuwonetsedwa pamenepo, osati ayi 2. Kenako, dinani pakani "Chabwino" pansi pazenera.
Mwinanso mungathe kukhala ndi chiwerengero cha nambala monga ndalama. Pankhaniyi, nambalayi idzawonetsedwanso ndi malo awiri otsiriza. Kuti muchite izi, yongolani kusinthana kwapadera "Maofomu Owerengeka" mu malo "Ndalama". Monga momwe zinalili kale, ife tikuyang'ana kwa "Nambala yotsika" panali chiwerengero "2". Komanso tcherani khutu ku mfundo yakuti mmunda "Udindo" chizindikiro cha ruble chaikidwa, kupatula ngati, mwachangu, mukuchita mwadala ndi ndalama zina. Pambuyo pake, dinani pa batani "Chabwino".
- Ngati mumagwiritsa ntchito zosiyana pogwiritsa ntchito chiwerengero cha nambala, ndiye nambala zonse zasinthidwa kuti zizikhala ndi malo awiri osankha.
Mukamagwiritsa ntchito ndalamazo, kutembenuka komweku kudzachitika, koma chizindikiro cha ndalama zosankhidwa chidzawonjezeredwa ku ziyeso.
- Koma, mpaka pano tawerengera mtengo wa msonkho wowonjezera mtengo phindu limodzi lokha la msonkho wa msonkho. Tsopano tikuyenera kuchita izi kwa ndalama zina zonse. Inde, mungathe kulemba chiganizo chimodzimodzi monga momwe tachitira kwa nthawi yoyamba, koma chiwerengero cha Excel chimasiyana ndi chiwerengero chokhazikitsa pulogalamuyo kuti pulogalamuyi ifulumire kukwaniritsa zochitika zomwezo. Kuti muchite izi, gwiritsani ntchito kukopera ndi chilemba chodzaza.
Ikani cholozera kumbali ya kumanja yapafupi ya pepala, zomwe zili ndi ndondomekoyi. Pankhaniyi, chithunzithunzi chiyenera kutembenuzidwa ku mtanda wawung'ono. Ichi ndi chilemba chodzaza. Lembani batani lamanzere la batani ndikukakokera mpaka pansi pa tebulo.
- Monga mukuonera, mutatha kuchita izi, mtengo wofunikira udzawerengedwa kwazomwe zilizonse za msonkho umene uli patebulo lathu. Motero, tinawerengetsera chiwerengero cha ndalama zisanu ndi ziwiri mofulumira kuposa momwe zikanakhalira pa cholembera kapena, makamaka pamapepala.
- Tsopano tifunika kuwerengera kuchuluka kwa mtengo pamodzi ndi mtengo wa msonkho. Kuti muchite izi, sankhani chinthu choyamba chopanda kanthu m'ndandanda "Ndalama ndi VAT". Ife timayika chizindikiro "=", dinani selo yoyamba ya chigawocho "Misonkho ya msonkho"ikani chizindikiro "+"ndiyeno dinani pa selo yoyamba m'mbali. "VAT". Kwa ife, mawu otsatiridwawa akuwonetsedwa mu gawo lopangidwa:
= A3 + B3Koma, ndithudi, pambali iliyonse maadiresi a maselo amasiyana. Choncho, pakuchita ntchito yofananako, muyenera kuika malire anu omwe ali ndi mapepala omwe akugwirizana nawo.
- Kenako, dinani pakani Lowani pa kibokosi kuti mupeze zotsatira zomaliza za ziwerengerozo. Kotero, mtengo wa mtengo pamodzi ndi msonkho wa mtengo woyamba ukuwerengedwa.
- Kuti muwerenge ndalamazo ndi msonkho wowonjezera mtengo ndi zina zamtengo wapatali, gwiritsani ntchito chikhomo chodzaza, monga momwe tachita kwa chiwerengero choyambirira.
Motero, tinawerengera ziyeneretso zoyenera pazofunika zisanu ndi ziwiri za msonkho. Pa calculator, izi zingatenge nthawi yayitali.
Phunziro: Mmene mungasinthire selo mtundu mu Excel
Njira 2: chiwerengero cha msonkho pa kuchuluka kwa VAT
Koma pali zochitika pamene kulipira msonkho n'kofunika kuwerengera ndalama za VAT kuchokera ku msonkho womwe ulipo kale. Ndiye chiwerengero chowerengera chidzawoneka monga chonchi:
"VAT" = "Ndalama ndi VAT" / 118% x 18%
Tiyeni tiwone momwe chiwerengero ichi chikhoza kuchitidwa pogwiritsa ntchito zida za Excel. Mu pulogalamuyi, chiwerengero chowerengera chidzakhala motere:
= nambala / 118% * 18%
Monga kutsutsana "Nambala" Pali mtengo wodziwika kwambiri wa mtengo wa katundu pamodzi ndi msonkho.
Kwa chitsanzo cha kuwerengera timatenga tebulo lomwelo. Pokhapo gawolo lidzadzazidwa. "Ndalama ndi VAT", ndi ndondomeko zamtengo "VAT" ndi "Misonkho ya msonkho" tiyenera kuwerengera. Titha kuganiza kuti masebulo apangidwe apangidwa kale ndi ndalama kapena manambala ndi malo awiri osungira, kotero sitidzabwereza njirayi.
- Ikani cholozera mu selo yoyamba ya chigawocho ndi deta yomwe mukufuna. Lowani ndondomeko (= nambala / 118% * 18%) mwanjira yomweyi yomwe imagwiritsidwira ntchito mu njira yapitayi. Izi zikutanthauza kuti, chizindikirocho chitatha kulumikizana ndi selo momwe mtengo wamtengo wapatali ulili phindu, ndiyeno kuchokera ku kibokosiko kuwonjezera mawu "/118%*18%" popanda ndemanga. Kwa ife, ife tiri ndi chotsatira chotsatira:
= C3 / 118% * 18%Mu rekodi yosonyezedwa, malingana ndi nkhani yeniyeni ndi malo a deta zolembera pa Excel pepala, kokha selo lofotokozera lingasinthe.
- Pambuyo pake dinani pa batani Lowani. Chotsatira chikuwerengedwa. Komanso, monga mwa njira yapitayi, pogwiritsira ntchito chikhomo chodzaza, lembani fomuyi kwa maselo ena a m'mbali. Monga momwe mukuonera, miyezo yonse yofunikira imawerengedwa.
- Tsopano tifunikira kuwerengera ndalamazo popanda msonkho wa msonkho, ndiko kuti, msonkho wa msonkho. Mosiyana ndi njira yapitayi, chizindikiro ichi sichiwerengedwa pogwiritsa ntchito kuwonjezera, koma kugwiritsa ntchito kuchotsa. Kwa ichi muyenera kuchotsa kuchuluka kwa msonkho wokha.
Choncho, ikani cholozera mu selo yoyamba ya chigawocho. "Misonkho ya msonkho". Pambuyo pa chizindikirocho "=" perekani kuchotsa deta kuchokera pa selo yoyamba ya chigawocho "Ndalama ndi VAT" ubwino umene uli m'mbali yoyamba "VAT". Mu chitsanzo chathu, timapeza mawu awa:
= C3-B3Kuti muwonetse zotsatira, musaiwale kusindikiza fungulo Lowani.
- Pambuyo pake, mwachizoloŵezi, pogwiritsa ntchito chikhomo chodzaza, lembani chiyanjano ndi zinthu zina za m'mbali.
Vuto lingathe kulingaliridwa.
Njira 3: Kuwerengera mtengo wa msonkho kuchokera ku msonkho wa msonkho
Kawirikawiri amafunika kuwerengera ndalama pamodzi ndi mtengo wa msonkho, pokhala ndi mtengo wa msonkho. Pa nthawi yomweyi, sikofunikira kuwerengera msonkho wa msonkho. Njira yowerengera ikhoza kuimiridwa motere:
"Ndalama ndi VAT" = "Misonkho ya msonkho" + "Misonkho" x 18%
Mutha kusintha njirayi:
"Ndalama ndi VAT" = "Misonkho" x 118%
Mu Excel, ziwoneka ngati izi:
= nambala * 118%
Kutsutsana "Nambala" ndi maziko okhomera msonkho.
Mwachitsanzo, tiyeni titenge tebulo lomwelo, koma opanda ndondomeko. "VAT", popeza mukuwerengera izi sizikufunika. Miyambo yodziwika idzakhala ili m'ndandanda. "Misonkho ya msonkho", ndifunikila - m'ndandanda "Ndalama ndi VAT".
- Sankhani selo yoyamba ya chigawocho ndi deta yomwe mukufuna. Ife timayika chizindikiro pamenepo "=" ndi kulumikizana kwa selo yoyamba ya chigawocho "Misonkho ya msonkho". Pambuyo pake, lowetsani mawu opanda ndemanga "*118%". Momwe ife tikuchitira, mawuwa analandiridwa:
= A3 * 118%Kuti muwonetse zonse pa pepalacho dinani pa batani Lowani.
- Pambuyo pake, timagwiritsira ntchito chikhomo chodzaza ndi kutengera mawonekedwe omwe analembedwerako kale lonselo ndi chiwerengero chowerengedwa.
Kotero, chiwerengero cha mtengo wa malonda, kuphatikizapo msonkho, chiwerengedwera kwa ziyeso zonse.
Njira 4: Kuwerengetsera msonkho wa msonkho wa msonkho
Kawirikawiri mumayenera kuwerengera mtengo wa msonkho wa mtengo ndi msonkho womwe uli nawo. Komabe, chiwerengero choterocho si chachilendo, kotero tidzakambiranso.
Njira yothetsera msonkho wa msonkho, yomwe kale ikuphatikizapo msonkho, ndi iyi:
"Misonkho ya msonkho" = "Mtengo ndi VAT" / 118%
Mu Excel, ndondomeko iyi idzawoneka ngati iyi:
= chiwerengero / 118%
Monga gawo "Nambala" Pali mtengo wapatali wa katunduyo kuphatikizapo msonkho.
Kuwerengera, timagwiritsa ntchito ndondomeko yomweyi monga momwe tinayambira kale, pokhapokha panthawi ino deta yodziwikayo idzakhala ili m'ndandanda "Ndalama ndi VAT", ndipo anawerengedwa - mu column "Misonkho ya msonkho".
- Sankhani chinthu choyamba m'ndandanda. "Misonkho ya msonkho". Pambuyo pa chizindikirocho "=" lowetsani makonzedwe a selo yoyamba ya ndime ina pamenepo. Pambuyo pake timalowa mawu "/118%". Kuti muwerenge ndi kusonyeza zotsatira pamsankhulidwe, dinani pa batani. Lowani. Pambuyo pake, mtengo wapatali wa mtengo wopanda msonkho udzawerengedwa.
- Kuti tipeze ziwerengero zotsalira za chigawocho, monga momwe zilili kale, timagwiritsa ntchito chikhomo chodzaza.
Tsopano tili ndi tebulo limene kuwerengera kwa mtengo wa katundu popanda msonkho wapangidwa pa malo asanu ndi awiri panthawi imodzi.
Phunziro: Gwiritsani ntchito mayina mu Excel
Monga momwe mukuonera, kudziwa zofunikira za kuwerengetsa msonkho wowonjezera ndi zizindikiro zokhudzana nazo, kuthana ndi ntchito yowawerengera mu Excel ndi zophweka. Kwenikweni, chiwerengerochi chokha, sizinali zosiyana kwambiri ndi chiwerengero cha chowerengera chodziwika bwino. Koma, kuchita opaleshoniyi pamapulogalamu otchulidwapo ali ndi mwayi wosatsutsika pa calculator. Izo ziri mu chowonadi kuti kuwerengera kwa machitidwe mazana sikudzatenga nthawi yayitali kuposa kuwerengera kwa chizindikiro chimodzi. Mu Excel, mkati mwa miniti, wogwiritsa ntchitoyo adzatha kuwerengera msonkho kwa mazana a maudindo mwa kugwiritsa ntchito chida chothandizira ngati chizindikiro chodzaza, pamene kuwerengetsa chiwerengero chofanana pa calculator yosavuta kungatenge maola kukwanira. Kuwonjezera apo, mu Excel, mukhoza kukonza chiwerengero, kupulumutsa ngati fayilo yapadera.
