Facturi interne emise in lei, incasate in valuta

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imre.bodosi
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Facturi interne emise in lei, incasate in valuta

Post by imre.bodosi »

Facturi interne emise in LEI, cf. contract convenit in EUR, incasate EUR la un curs favorabil sau nefavorabil.

Cf. Normele metodologice art. 139^1 din Codul fiscal regasite la pct. 22 alin. (3),
in acest caz diferenta de curs nu este considerata diferenta de pret,
deci nu se emite factura si se contabilizeaza pe 668/768.

Facturi emise in lei reprezentand cf. contract 10440.80 EUR

Code: Select all

MVF   TFAC  A 150001 2015.07.28 F-0002         6849.61         0.00      V
MVF   TFAC  A 150002 2015.07.28 F-0002         8767.49         0.00      V
MVF   TFAC  A 150003 2015.07.29 F-0002         4544.43         0.00      V
MVF   TFAC  A 150004 2015.07.30 F-0002         4548.23         0.00      V
MVF   TFAC  A 150005 2015.07.31 F-0002         4536.19         0.00      V
MVF   TFAC  A 150006 2015.08.03 F-0002         8634.19         0.00      V
MVF   TFAC  A 150007 2015.08.03 F-0002         8197.02         0.00      V
--------------------------------------------------------------------------------
TOTAL                                         46077.16
Incasare in valuta 10440.80 EUR care corespunde la 46107.62 LEI (dif.+)

Code: Select all

MIBV1 150001 2015.10.07 I     10440.80 EUR IOH   A 123
                             46107.62  LEI                 ct.crsp. 581.5

In Alte incasari/plati in lei incasare facturi in lei si dif. curs in plus
Se incaseaza 7 facturi si restul de 30.46 pe 768 - Alte venituri financiare
--------------------------------------------------------------------------------
MIX2  150001 2015.10.07 I      6849.61 IALT  A 150001/01
MIX2  150001 2015.10.07 I      8767.49 IALT  A 150001/02
MIX2  150001 2015.10.07 I      4544.43 IALT  A 150001/03
MIX2  150001 2015.10.07 I      4548.23 IALT  A 150001/04
MIX2  150001 2015.10.07 I      4536.19 IALT  A 150001/05
MIX2  150001 2015.10.07 I      8634.19 IALT  A 150001/06
MIX2  150001 2015.10.07 I      8197.02 IALT  A 150001/07
MIX2  150001 2015.10.07 I        30.46 IALT  A 150001/08   ct.crsp. 768
MIX2  150001 2015.10.07 S     46107.62 SOLD    ------------

Contare
CI    EXC   150001 10.07 IOH 123  TABC 5124.1      581.5              46107.62-
CI    NC    150001 10.07 IALT 150001/0 581.5       4111.1              6849.61-
CI    NC    150001 10.07 IALT 150001/0 581.5       4111.1              8767.49-
CI    NC    150001 10.07 IALT 150001/0 581.5       4111.1              4544.43-
CI    NC    150001 10.07 IALT 150001/0 581.5       4111.1              4548.23-
CI    NC    150001 10.07 IALT 150001/0 581.5       4111.1              4536.19-
CI    NC    150001 10.07 IALT 150001/0 581.5       4111.1              8634.19-
CI    NC    150001 10.07 IALT 150001/0 581.5       4111.1              8197.02-
CI    NC    150001 10.07 IALT 150001/0 581.5       768                   30.46-
Incasare in valuta 1449.80 EUR care corespunde la 46107.62 LEI (dif.+)

Code: Select all

MIBV1 150001 2015.10.07 I     10440.80 EUR IOH   A 123
                             46057.62  LEI                 ct.crsp. 581.5

In Alte incasari/plati in lei incasare facturi in lei si dif. curs in minus
Se incaseaza facturile inscriind suma in lei 46057.62,
ultima factura nu se stinge in intregime, se completeaza cu 19,54 lei (8197.02)
iar diferenta de -19.54 se inscrie cu inca un IALT  
--------------------------------------------------------------------------------
MIX2  150000 2015.07.31 S         0.00 SOLD    ---------------
MIX2  150001 2015.10.31 I      6849.61 IALT  A 150001/01
MIX2  150001 2015.10.31 I      8767.49 IALT  A 150001/02
MIX2  150001 2015.10.31 I      4544.43 IALT  A 150001/03
MIX2  150001 2015.10.31 I      4548.23 IALT  A 150001/04
MIX2  150001 2015.10.31 I      4536.19 IALT  A 150001/05
MIX2  150001 2015.10.31 I      8634.19 IALT  A 150001/06
MIX2  150001 2015.10.31 I      8197.02 IALT  A 150001/07
MIX2  150001 2015.10.31 I       -19.54 IALT  A 150002/08    ct.crsp. 668
MIX2  150001 2015.10.31 S     46057.62 SOLD    ---------------

Contare
CI    EXC   150001 10.07 IOH 123  TABC 5124.1      581.5              46057.62-
CI    NC    150001 10.31 IALT 150001/0 581.5       4111.1              6849.61-
CI    NC    150001 10.31 IALT 150001/0 581.5       4111.1              8767.49-
CI    NC    150001 10.31 IALT 150001/0 581.5       4111.1              4544.43-
CI    NC    150001 10.31 IALT 150001/0 581.5       4111.1              4548.23-
CI    NC    150001 10.31 IALT 150001/0 581.5       4111.1              4536.19-
CI    NC    150001 10.31 IALT 150001/0 581.5       4111.1              8634.19-
CI    NC    150001 10.31 IALT 150001/0 581.5       4111.1              8197.02-
CI    NC    150001 10.31 IALT 150002/0 668         581.5                 19.54-
Modificari necesare in TDOC:

Code: Select all

MIBV  IOH   A     Incasare cu ordin de plata
parametri:
    I    se scoate C ca sa admita cont crsp.

MIX2  IALT  A     "Incasare" factura- alte surse
parametri:
    I +  se scoate C ca sa admita cont crsp.
validare:
    #DACA EMPTY(xI_NrFac).AND.EMPTY(xI_ContCrsp)
        # h_MEsErr("Lipseste numar factura !",0)
        #ABANDON
contare, inversare conturi daca 668 cu -
    #DACA xI_ContCrsp="6".AND.xI_Suma<0 
        xI_2 ; "NC"  ; xI_NrFila ; xI_DataFila ; xI_Explicatii ; xI_ContCrsp  ; xI_8 ; -xI_Suma  ;  ; xI_Partener
    #DACA !(xI_ContCrsp="6".AND.xI_Suma<0) 
        xI_2 ; "NC"  ; xI_NrFila ; xI_DataFila ; xI_Explicatii ; xI_8  ; xI_ContCrsp ; xI_Suma   ;  ; xI_Partener
Mutumim lui Chitu George, NETCONT SRL Rasnov, pentru punerea problemei si justificare fiscala.
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