Facturi interne emise in lei, incasate in valuta
Posted: 12 Nov 2015, 23:13
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
Incasare in valuta 10440.80 EUR care corespunde la 46107.62 LEI (dif.+)
Incasare in valuta 1449.80 EUR care corespunde la 46107.62 LEI (dif.+)
Modificari necesare in TDOC:
Mutumim lui Chitu George, NETCONT SRL Rasnov, pentru punerea problemei si justificare fiscala.
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
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TOTAL 46077.16
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
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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-
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
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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-
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