Iindleko zempahla ezithengiswayo kubalwa kuzo zonke iindleko ezibandakanyekayo ekuthengiseni umveliso. Ukubala iindleko zeempahla ezithengiswa ngemveliso oyenzayo okanye yokuthengisa ingaba nzima, kuxhomekeke kwinani leemveliso kunye nobunzima beenkqubo zokuvelisa.
Iindleko zeempahla ezithengiswayo kubhaliswa okufunekayo njengenxalenye yentlawulo yakho yentlawulo yezorhwebo. Iyanciphisa ingeniso yakho yoshishino, kwaye ngoko ke ishishini lakho lentlawulo, ngoko ke kubalulekile ukuyifumana ngokufanelekileyo.
Ukubala Iindleko zeeMpahla ezithengiswayo-Inyathelo ngesinyathelo
Le ndlela "indlela" ekuthatha ngayo ngokubalwa kwemveliso enye, ngoko unokubona ukuba yenziwe njani kwaye yintoni ulwazi oluya kuyidinga ukubonelela ngeCPA yakho. Kusenokwenzeka ukuba uya kufuna i-CPA okanye ingcali yerhafu ukubala i-COG kwingeniso yakho yerhafu yentlawulo .
Ngaphambi kokuba uqale, hlaziya eli nqaku malunga nolwazi oluya kulufuna ukuze ubale iindleko zeempahla ezithengisiwe. Uya kufuneka ukwazi ixabiso lemali nganye ye-equation. Ngokwenene, kuya kufuneka ufunde inani lokuqala kunye neengxelo, kwaye uya kufuneka zonke iindleko ze-inventory ethengiweyo kunyaka. Ukongezelela, uya kufuneka ukwazi ukuba yeyiphi indlela yokulinganisa i-inventory yakho i-akhawunti yakho ofuna ukuba uyisebenzise.
Inyathelo lokuqala: Izixhobo ezisisiseko ze-COGS Calculation
Ukubala okuyisiseko kukuba:
- Ukuqala kweeNdleko zokuQala (ekuqaleni konyaka)
- Iindleko zokuNgezelela ezongezelelweyo (i-inventory ethengiweyo kunyaka)
- I-Minus Ending Inventory (ekupheleni konyaka)
- Ulingana neendleko zeeMpahla ezithengisiweyo
Umzekelo:
Iindleko eziyi-14 000 zama-inventory ekuqaleni kwonyaka
+ Iindleko ze-8,000 zamaxabiso ezongezelelweyo ezithengiweyo ngonyaka
- i-$ 10,000 ekupheleni kwempahla
= Iindleko eziyi-12,000 zeempahla ezithengiswayo.
Inkqubo yokubala ye-COG ikuvumela ukuba uchithe zonke iindleko zemveliso oyithengisayo, nokuba uyayenza okanye uthenge kwaye uyayithengisa kwakhona.
Kukho iintlobo ezimbini zeendleko ezifakwe kwii-COG: Ulawulo oluchanekileyo nolungathanga ngqo.
- Iindleko ezithe ngqo ziindleko ezihambelana nomveliso okanye ukuthengwa kwemveliso.
- Iindleko ezingabonakaliyo ziindleko ezinxulumene nokugcinwa kwempahla, izixhobo, izixhobo kunye nabasebenzi.
Inyathelo lesibini: Misela iindleko ezizodwa
Misela iindleko ezizithe ngqo, kuquka:
Iindleko zokuthenga iimpahla zokubuyisela
Iindleko zezinto ezisetyenziswayo
Iindleko zokupakisha
Sebenza kwinkqubo
Iindleko ze-inventory yeemveliso ezigqityiweyo
Ukubonelela ngemveliso
Iindleko ezisezantsi ezihambelana nomveliso (umzekelo, izibonelelo kunye nokuqeshisa indawo yokuvelisa)
Inyathelo lesithathu: Hlaziya iindleko ezingekho ngqo
Iindleko ezichangekileyo zibandakanya izinto zokuvelisa kunye nezinto
- Umsebenzi (kubasebenzi abathintele imveliso)
- Iindleko zokugcina / ukuthengisa iimveliso
- Ukunciphisa izixhobo ezisetyenziselwa ukuvelisa, ukupakisha okanye ukugcina loo mveliso
- Imivuzo yabalawuli, abaphathi abajongene nemveliso
- Izixhobo ezisetyenziselwa umsebenzi wokulawula (kungekhona imveliso)
Inyathelo lesine: Misela iindleko zeZibonelelo
Iindleko zeendawo zezixhobo zinzima kakhulu ukuzimisela. Le yilapho i- CPA enhle ifika khona. I-CPA yakho kufuneka inike ipesenti yeendleko zakho zendawo (irenti okanye inzuzo yemali yokuboleka imali, iinkonzo kunye nezinye iindleko) kwimveliso nganye, kwixesha elibhaliweyo kulo mbuzo (ngokuqhelekileyo unyaka, ngenjongo yentlawulo) .
Inyathelo lesithandathu: Qinisekisa ukuQala kweMpahla
Inventory ibandakanya ukuthengiswa kwezinto kwisitokisti, izinto ezibonakalayo, ukusebenza ngokuqhubekayo, iimveliso ezigqityiweyo, kunye nezinto eziyingxenye yezinto.
Isiqalo sakho sokuqala kulonyaka kufuneka sifane ngokufanayo nesovimba sakho sokuphela kunyaka odlulileyo. Ukuba akunjalo, kuya kufuneka uhambise inkcazo yemeko.
Inyathelo lesithandathu: Yongeza ukuthengwa kwezinto zokuthenga izinto
Uninzi lwamashishini longeza i-inventory ngonyaka. Kumele ulandele iindleko zokuthunyelwa ngamnye okanye iindleko zokuvelisa zonke iimveliso ozongeza kwi-inventory. Ngeemveliso ezithengiweyo, gcina ii-invoyisi kunye nayiphi na iphepha. Kwizinto ozenzayo, uya kufuna uncedo lweCPA yakho ukucacisa iindleko zokongeza kwi-inventory.
Inyathelo lesisixhenxe: Qinisekisa ukuphela kweMpahla
Iindleko zokugqibela zokugqibela zivame ukuba zilandelwe ngokuthatha izinto ezibonakalayo zemveliso, okanye ngokuqikelela.
Iindleko zokugqibela zokugqibela zingancitshiswa kwizinto ezonakalisiweyo, ezingenanto okanye ezingekho phantsi . Ukuthengiswa kwezinto ezonakalisiweyo, ingxelo yexabiso eliqikelelweyo. Ngomsebenzi ongenalutho, kufuneka unikele ubungqina bokuthi yachithwa. Ukufundwa kwezinto ezingapheliyo, kufuneka ubonise ubungqina bokuhla kwexabiso. Cinga ukunikezela ngempahla engapheliyo kwintando .
Inyathelo lesibhozo: Ngaba i-COGS Calculation
Kule nqanaba, unayo yonke inkcazelo oyifunayo ukwenza ukubalwa kwe-COGS. Unokwenza kwipredishithi, okanye u-akhawunti yakho uncede.
Iindlela zokuHlola iimvavanyo
Into yokugqibela ekufuneka ichongwe yintoni i-inventory esithengisiwe ngayo. Kukho iindlela ezimbini ezamkelekileyo zokumisela ukuba yeyiphi i-inventory esele iphela ekupheleni kwexesha lokuphendula: i- LIFO (ekugqibeleni, okokuqala) , okanye i- FIFO (yokuqala, kuqala) .
I-CPA yakho iya kukunceda ubone ukuba iyiphi indlela efanelekileyo kwiimeko zakho zerhafu. Ukuba utshintshe indlela yakho yokulinganisela , kufuneka ufake isicelo kwi-IRS ukuze uvume. Umzekelo, ukuba lo unyaka wokuqala ibhizinisi lakho lisebenzisa indlela ye-LIFO, kufuneka ufake isicelo kwi-IRS ukwenza olu tshintsho. Sebenzisa Ifom ye-IRS 970 - Isicelo sokusebenzisa i-LIFO Inventory Method.
Iindleko zeeMpahla ezithengiswa kwiRhwebo Ukubuyiswa kweRhafu
Inkqubo kunye nefomu yokubala iindleko zeempahla ezithengiswayo kwaye ziquka ukubuyela kwakho kwerhafu yezorhwebo ezahlukeneyo kwiintlobo ezahlukeneyo zamashishini.
Kuba bengabanikazi bodwa kunye ne-LLC-member ilungu leShedyuli C, iindleko zeempahla ezithengisiwe zibalwa kwiCandelo III kwaye zifakwe kwicandelo leNgeniso (Icandelo I).
Ukubambisana, i-LLC-member members, ii-corporations, kunye ne-S nkampani, indleko yempahla ethengiswayo ibalwa kwi- Form 1125-A. Le fomu inzima, kwaye yinto efanelekileyo yokufumana uchwepheshe wakho werhafu ukukunceda.
Ezinye iingcebiso ezongezelelweyo kulo Msebenzi
- KHUMBULA: Unokukrazula kuphela iindleko zeempahla ezithengisiwe ukuba uthengise. Ukuba uthengile okanye wenze iimveliso ukuthengisa, kwaye awuthengisi nayiphi na imveliso, awukwazi ukukrazula ezi ndleko.
- Ukuba ishishini lakho lingaphantsi kwezigidi eziyi-1 kwiirhwebo / iirisithi rhoqo ngonyaka, akudingeki ukuba ubike ingxelo.
- Ukufumana ulwazi oluninzi malunga nokulinganiswa kwempahla kunye neendleko zeempahla ezithengiswayo, khangela i- IRS Publication 538 "Iimviwo zeeNkcazo kunye neendlela."
- Awukwazi ukusebenzisa "ixabiso eliphantsi okanye ixabiso lemarike" ukuba usebenzisa i- LIFO yolwazi lokubala . Kumele usebenzise indlela "yeNdleko" yokuxabisa i-inventory (kungekhona "ixabiso eliphantsi okanye i-marhwebo") ukuba usebenzisa i- accounting accounting method . Kukulungele ukusebenzisa indlela yokwenza i-accrual if you have inventory.
Ukuziphendulela : Ulwazi olukule nqaku nakweli sayithi lujoliswe ukuba luqhelekileyo kwaye alukho irhafu okanye isiluleko somthetho. Yonke imeko ihluke kwaye iimeko zitshintsha. Nceda ufumane uncedo kwi- preparer yakho yerhafu okanye umcebisi weerhafu ukuqinisekisa ukuba izibalo zakho zichanekile.
Ukufumana iinkcukacha ezongezelelweyo kunye neemeko ezikhethekileyo ekubaleni iindleko zeempahla ezithengisiwe, jonga eli nqaku kwiphepha le-IRS 334.
IINKQUBO zenzo: Indlela yokuchonga i-COGS yoshishino lokuthunga.