Indlela yokubandakanya iindleko zeeMpahla ezithengiswa kwiRhafu yeRhafu yeRhwebo

by Jean Murray

ISICWANGCISO Shedyuli C, UkuBambisana, kunye neeFomu zeRhafu zeeNkampani

Iindleko zeempahla ezithengiswayo (i-COGS) kubalwa kwexabiso le-inventory yenkampani ethengiswe kwaye iya kuhlala ithengiswa. IINKCU ziboniswa ngendlela efanayo nangolu hlobo lweentlawulo zerhafu. Kubuyela nganye, iindleko zeempahla ezithengisiwe kukunciphisa inzuzo yezoshishino, ngoko uphakamileyo unako ukwenza iindleko zeempahla zithengiswe ngokusemthethweni, ingeniso engaphantsi kuyakufuneka uyihlawule irhafu.

Ukubala Iindleko zeeMpahla ezithengisiweyo

Inkqubo yokubala iindleko zeempahla ezithengisiwe zifana nazo zonke iintlobo zoshishino:

Hlanganisa ulwazi olufunekayo kule kubalo . Uya kufuneka ukwazi indlela yokulinganisa, ukuqala kokugqibela nokuphela, kunye neendleko zabasebenzi kunye nokuthenga.
Emva koko yenza iindleko zeempahla zithengise ukubalwa, okuqala ngeempahla zokuqala, ukongeza kwiindleko zempahla, abasebenzi kunye nezinye iindleko ekupheleni, emva koko zibala i-inventory inventory.

Xa ukubalwa kweendleko zeempahla kuthengiswa kwenziwa kuxhomekeke ekubuyiselweni kwerhafu. IShedyuli C (kuba ngabanikazi bodwa kunye ne-LLC-member members), kubalwa kwenziwa kwiNgxenye III. Kuzo zonke ezinye iintlobo zezoshishino, ukubalwa kwenziwa kwiFom 1125-A.

Indlela yokubandakanya iindleko zeeMpahla ezithengiswa kwiRhafu yeRhafu yeRhwebo

Ishedyuli C - Inzuzo okanye Ukulahlekelwa Kwishishini kwiFomu 1040 yabaPhuthi beZonke kunye ne-Single-Member LLCs: IShedyuli C isetyenziselwa ukubala imali engenayo (inzuzo okanye ilahleko) yoshishini elincinci. Ukubala kwenziwa kwiNgxenye III, kwaye umphumo wokubala kweendleko zeempahla ezithengiswayo kuboniswe kwiNgcaciso 4 yeSahlulo I.

Ifom ye-1120 ye-US Corporation Imbuyekezo yentlawulo: Ifom ye-1120-S isetyenziselwa ukubala inzuzo engenayo (inzuzo okanye ilahleko) yenkampani. Isiphumo sokubala kweendleko zeempahla ezithengiswayo kuboniswe kwicandelo 2 leNgxenye I-Income. Ukubalwa kweCOGS
Ifom ye-1065 ye-US yokubuyiswa kweNkxaso-mali: Ifomu 1065 isetyenziselwa ukubala inzuzo engenayo (inzuzo okanye ilahleko) yobambiswano. Isiphumo sokubala kweendleko zeempahla ezithengiswayo kuboniswe kwicandelo 2 leNgxenye I-Income. Ukubalwa kweCOGS kucacisiwe kwiShedyuli A.

Izinkampani zeNtlawulo zeRhafu kwiiNkampani eziLinganisiweyo: ILungu elilodwa le-LLC (i-SMLLC) ifayile yokubuyisela intela yerhwebo njengomnikazi wedwa, usebenzisa iShedyuli C. Bona iinkcukacha ezingentla zibandakanya indleko zeempahla ezithengiswa kwiShedyuli C.

I-LLC ilungu elininzi lifakela ukubuyiswa kweerhafu yoshishino njengentsebenziswano, usebenzisa iFomu 1065. Bona ulwazi olungentla ngenjongo yokufaka iindleko zeempahla ezithengiswa ngerhafu yentsebenziswano. Funda ngaphezulu malunga neendleko zeempahla ezithengisiwe, kubandakanywa ukubala le mali kunye nendlela yokugcina iirekhodi zeendleko zeempahla ezithengiswayo.

Ukwenza iindleko zeeMpahla zithengise ukuBhalisa

Ukuba unomsebenzi obulula kakhulu, kwaye ukubalwa kwe-COG kulula, unokukwazi ukwenza ngokwakho. Inxalenye eyona nto inzima kunokuba yindlela yokubala yokubala (i-LIFO, iFIFO, eyiyo, okanye iphakathi), leyo ingaba nzima kakhulu. Kusoloko kulungele ukuba ne-preparator yerhafu yenza oku kubalwa.