All Out of Love

Отражение выручки от продажи товаров, в соответствии с Планом счетов бухгалтерского учета финансово-хозяйственной деятельности организаций и Инструкцией по его применению, утвержденными Приказом Минфина России от 31 октября 2000 г https://ballwool.com/?hashtag=%D0%BF%D1%80%D0%BE%D0%B4%D0%B0%D0%B6%D0%B0%D0%BE%D1%82%D0%BF%D1%80%D0%BE%D0%B8%D0%B7%D0%B2%D0%BE%D0%B4%D0%B8%D1%82%D0%B5%D0%BB%D1%8F
N 94н, производится на балансовом счете 90 https://ballwool.com/products/22

Бухгалтерам напомнили правила отражения зарплаты за декабрь, если ее начислили в январе https://ballwool.com/links/ru
А с учетом введения единого налогового платежа (ЕНП) изменили сроки предоставления расчета 6-НДФЛ и уплаты налога, о которых уведомили работодателей https://ballwool.com/?hashtag=%D0%BA%D1%83%D0%BF%D0%B8%D1%82%D1%8C%D0%BA%D1%83%D0%BA%D0%BB%D1%83

Если расчеты за приобретенный товар осуществляются с помощью расчетных банковских карт, то продавец должен зарегистрироваться в системе электронных платежей и получить личный код http://ballwool.com
Помимо этого, продавцу необходимо заключить с обслуживающим банком договор интернет-эквайринга, на основании которого кредитная организация откроет продавцу специальный счет, куда будут поступать денежные средства от покупателей https://ballwool.com/documents/user-agreement
Ежедневно банк по электронной почте направляет продавцу выписку о проведенных за день операциях http://ballwool.com
После получения выписки, подтверждающей, что покупатель оплатил заказанный товар, продавец доставляет товар покупателю https://ballwool.com/?hashtag=%D0%BC%D0%B5%D0%B1%D0%B5%D0%BB%D1%8C%D0%B2%D0%B4%D0%BE%D0%BC
Следует отметить, что услуги банка не бесплатные https://ballwool.com/?hashtag=%D1%82%D0%BE%D0%B2%D0%B0%D1%80%D1%8B%D0%B4%D0%BB%D1%8F%D0%B6%D0%B8%D0%B2%D0%BE%D1%82%D0%BD%D1%8B%D1%85
Поэтому за перевод денежных средств банк удерживает с продавца сумму комиссии, которая в бухгалтерском учете продавца в соответствии с п https://ballwool.com/products/22
11 ПБУ 10/99 относится к прочим расходам, а в налоговом учете на основании пп https://ballwool.com/?is_detailed=true
15 п https://ballwool.com/?hashtag=%D0%BA%D0%B2%D0%B0%D1%80%D1%82%D0%B8%D1%80%D0%B0%D0%B3%D0%B4%D0%B5%D0%B4%D0%B5%D0%BD%D1%8C%D0%B3%D0%B8%D0%BB%D0%B5%D0%B6%D0%B0%D1%82
1 ст https://ballwool.com/links/ru
265 Налогового кодекса Российской Федерации (далее – НК РФ) учитывается в составе внереализационных расходов https://ballwool.com/?hashtag=%D0%B2%D0%B5%D1%82%D0%BE%D1%87%D0%BA%D0%B0%D1%81%D1%86%D0%B2%D0%B5%D1%82%D0%B0%D0%BC%D0%B8

1 https://ballwool.com/?hashtag=%D0%BE%D0%B4%D0%B5%D0%B6%D0%B4%D0%B0
Настоящие Правила, устанавливающие порядок продажи товаров дистанционным способом, регулируют отношения между покупателем и продавцом при продаже товаров дистанционным способом и оказании в связи с такой продажей услуг https://ballwool.com/?hashtag=%D1%82%D0%BE%D0%B2%D0%B0%D1%80%D1%8B%D0%B4%D0%BB%D1%8F%D0%B6%D0%B8%D0%B2%D0%BE%D1%82%D0%BD%D1%8B%D1%85

Если доставкой товара покупателю занимается сторонний исполнитель, однако ее стоимость включена в цену товара, то есть продавец фактически осуществляет доставку за свой счет https://ballwool.com/?filter=video_only
В таком случае, право собственности на товар перейдет к покупателю только тогда, когда товар будет вручен именно ему https://ballwool.com/?hashtag=%D1%83%D1%8E%D1%82%D0%B2%D0%B4%D0%BE%D0%BC%D0%B5
Поэтому доход от реализации возникнет у продавца лишь после передачи товара приобретателю, а не перевозчику https://ballwool.com/?filter=video_only

А если покупатель отказался (в практике такие случаи не редкость) от покупки? В этом случае, если в этот день не будет продажи товара на аналогичную сумму, продавцу необходимо оформить возврат https://ballwool.com/?hashtag=%D0%BA%D0%B0%D0%BB%D0%BB%D0%B8%D0%B3%D1%80%D0%B0%D1%84%D0%B8%D1%8F%D0%BE%D0%BD%D0%BB%D0%B0%D0%B9%D0%BD

The United States called on the United Nations Human Rights Council (UNHRC) on September 26 to discuss alleged human rights violations in China’s Xinjiang Uygur Autonomous Region. Washington’s request comes after a recent UN report that warned of possible crimes against humanity in the Chinese territory.

The resolution brought forth by the US was also co-sponsored by the United Kingdom, Canada, Sweden, Denmark, Finland, Iceland and Norway. The 47-member UNHRC will vote on the resolution this week, with Western countries apparently afraid that it might not pass. If it does, a debate on the issue will be scheduled for the council’s next session in February.
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