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Бухгалтерский учет в туризме

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Caaea/a ? 3

Enoiaeiay eioi?iaoeey:

A ia?oa o oo?enoe/aneie oe?iu a noaaeee ?ac?aaioee iaoiaeyony aeaa
caeaca:

? 1 ia 20 iooaaie ia Eei?

? 2 ia 50 iooaaie a Iineao

Caeac ? 2 ia 50 iooaaie a Iineao ioe?uee a ia?oa. Ii iaio auee o/oaiu
neaaeothuea i?yiua cao?aou:

Aeaeu cao?aoIiia? aa?eaioa31.I?aaeuyaeai n/ao ca i?iaeeaaiea oo?enoia a
ainoeieoea329002.I?aaeuyaeai n/ao ca ia?aaiceo
oo?enoia443003.I?aaeuyaeai n/ao ca ieacaiea yeneo?neiiiuo
oneoa125404.Io?aaeaii eiienneiiiia aiciaa?aaeaeaiea, oiea/aiiia
oo?enoaie ca i?iaeaaeo iooaaie115005.Ia/eneaia ca?aaioiay ieaoa
iaiaaeaea?ia, caiyouo oi?ie?iaaieai iaeaoa oo?enoneeo
oneoa206006.Ia/eneai ANIEoiai i?yiuo cao?ao

A ia?oa o oo?enoe/aneie oe?iu auee o/oaiu neaaeothuea iauaoicyenoaaiiua
(iaeeaaeiua) ?anoiaeu

Aeaeu cao?aoIiia? aa?eaioa31.I?aaeuyaeai n/ao oeiia?aoeae ca ?ac?aaioeo
e ecaeaiea eeethno?e?iaaiiuo i?iniaeoia oo?enoneeo
ia?o?ooia95002.Nienaiu ?anoiaeu, naycaiiua n i?iaaaeaieai ioeoeeaeueiiai
iaaaea aeey caeeth/aiey aeiaiai?a i aeaeiaii
nio?oaeie/anoaa86403.I?aaeuyaeai n/ao AON ca oaeaoiiiua
oneoae29404.Ia/eneaia ieaiiaay noiia ?aca?aa ia ?aiiio
aaoio?ainii?oa15005.Ia/eneaia aii?oecaoeey iai?oaeiaaiey oo?oe?iu ca
ia?o (eeiaeiue niinia)142006.Ia/eneaia ca?aaioiay ieaoa aiia?aoo
oi?aaeaiey oo?oe?iie242007.Ia/eneaia ANI io ca?aaioiie ieaou aiia?aoa
oi?aaeaieyEoiai iauaoicyenoaaiiuo (iaeeaaeiuo) cao?ao

Iauaoicyenoaaiiua cao?aou ?ani?aaeaeythony iaaeaeo caeacaie e
iacaaa?oaiiui i?iecaiaenoaii i?iii?oeeiiaeueii i?iecaaaeaiiui i?yiui
cao?aoai. I?yiua cao?aou ii caeaco ? 1 – Eei? – ca ia?o ninoaaeee:

? aa?eaioaNoiia369900

Caeac ? 2 – Iineaa – a ia?oa ianyoea aue noi?ie?iaai ia iieiinoueth
(/anoe/iue auione).

Ec 50 iooaaie iieiinoueth noi?ie?iaaiiuie ieacaeenue oieueei 30.

Iacaaa?oaiiia i?iecaiaenoai ia 1 ai?aey ii caeaco ? 2 auei ioeaiaii ii
neaaeothuei cao?aoai:

Aeaeu cao?aoIiia? aa?eaioa31.Cao?aou ii i?eia?aoaieth i?aa ia oneoae
noi?iiieo i?aaiecaoeee, eniieuecoaiua i?e ?ac?aaioea oo?enoneiai
ia?o?ooa326402.?anoiaeu ia iieaoo o?oaea iaiaaeaea?ia, oi?ie?othueo
iaeao oo?enoneeo oneoa65403.ANI io ia/eneaiiie ca?aaioiie ieaou
iaiaaeaea?ia4.Iauaoicyenoaaiiua (iaeeaaeiua) ?anoiaeuEoiai cao?ao a
iacaaa?oaiiia i?iecaiaenoai

Caaeaiea

1. Ioi?ieoue aeo?iae ?aaeno?aoeee e io?aceoue oicyenoaaiiua iia?aoeee ia
n/aoao aooaaeoa?neiai o/aoa.

2. ?ann/eoaoue naaanoieiinoue oo?i?iaeoeoa, eniieuecoy iieacaiiue iaoiae
e ioi?ieoue ?aoaiea a ea?oi/ea o/aoa cao?ao.

Ea?oi/ea o/aoa cao?ao e eaeueeoee?iaaiea naaanoieiinoe oo?enoneie
i?iaeoeoeee.

Iaeiaiiaaiea e iiia? caeaca:

? i/iYeaiaiou cao?aoICI ia ia/aei ianyoeaCao?aou ca ianyoeICI ia eiiaoe
ianyoeaNaaanoieiinoueiauayIaeiie iooaaee1.Cao?aou ia i?eia?aoaiea i?aa
ia oneoae noi?iiieo i?aaiecaoeee2.?anoiaeu ia iieaoo o?oaea
iaiaaeaea?ia3.ANI ca?aaioiie ieaou iaiaaeaea?ia4.Iauaoicyenoaaiiua
(iaeeaaeiua) ?anoiaeuEoiai

?aoaiea

1. Ioi?iei aeo?iae ?aaeno?aoeee e io?aceoue oicyenoaaiiua iia?aoeee ia
n/aoao aooaaeoa?neiai o/aoa.

?ann/eoaai ANI: no?aoiaua aciinu a IO? ninoaaeytho 28% io OIO; aciinu a
oiiae iaaeeoeeineiai no?aoiaaiey ninoaaeytho 3,6%; aciinu ia
nioeeaeueiia no?aoiaaiea ninoaaeytho 4%; iaycaoaeueiua aciinu ia
no?aoiaaiea io ian/anoiuo neo/aaa ninoaaeytho 0,4%.

ANI ii ca?aaioiie ieaoa iaiaaeaea?ia ninoaaeyao 36%:

20600*36% / 100% = 7416 o.a.

ANI, ia/eneaiiue ia ca?aaioioth ieaoo aiia?aoa oi?aaeaiey ninoaaeyao:

24200*36% / 100% = 8712 o.a.

? i/iNiaea?aeaiea iia?aoeeeNoiia, o.a.Ei??aniiiaeaioeey
n/aoiaAeoEo123451.I?aaeuyaeai n/ao ca i?iaeeaaiea oo?enoia a
ainoeieoea3290060512.I?aaeuyaeai n/ao ca ia?aaiceo
oo?enoia4430060513.I?aaeuyaeai n/ao ca ieacaiea yeneo?neiiiuo
oneoa1254060514.Io?aaeaii eiienneiiiia aiciaa?aaeaeaiea, oiea/aiiia
oo?enoaie ca i?iaeaaeo iooaaie1150051625.Ia/eneaia ca?aaioiay ieaoa
iaiaaeaea?ia, caiyouo oi?ie?iaaieai iaeaoa oo?enoneeo
oneoa2060020706.Ia/eneai ANI741620697.I?aaeuyaeai n/ao oeiia?aoeae ca
?ac?aaioeo e ecaeaiea eeethno?e?iaaiiuo i?iniaeoia oo?enoneeo
ia?o?ooia950060518.Nienaiu ?anoiaeu, naycaiiua n i?iaaaeaieai
ioeoeeaeueiiai iaaaea aeey caeeth/aiey aeiaiai?a i aeaeiaii
nio?oaeie/anoaa864090-2269.I?aaeuyaeai n/ao AON ca oaeaoiiiua
oneoae2940605110.Ia/eneaia ieaiiaay noiia ?aca?aa ia ?aiiio
aaoio?ainii?oa15002611.Ia/eneaia aii?oecaoeey iai?oaeiaaiey oo?oe?iu ca
ia?o (eeiaeiue niinia)14200260212.Ia/eneaia ca?aaioiay ieaoa aiia?aoo
oi?aaeaiey oo?oe?iie24200267013.Ia/eneaia ANI io ca?aaioiie ieaou
aiia?aoa oi?aaeaiey87122669

2. ?ann/eoaai naaanoieiinoue oo?i?iaeoeoa.

Aeaeu cao?aoI?yiua cao?aou ii caeaco ?21.I?aaeuyaeai n/ao ca i?iaeeaaiea
oo?enoia a ainoeieoea329002.I?aaeuyaeai n/ao ca ia?aaiceo
oo?enoia443003.I?aaeuyaeai n/ao ca ieacaiea yeneo?neiiiuo
oneoa125404.Io?aaeaii eiienneiiiia aiciaa?aaeaeaiea, oiea/aiiia
oo?enoaie ca i?iaeaaeo iooaaie115005.Ia/eneaia ca?aaioiay ieaoa
iaiaaeaea?ia, caiyouo oi?ie?iaaieai iaeaoa oo?enoneeo
oneoa206006.Ia/eneai ANI7416Eoiai i?yiuo cao?ao129256

I?yiua cao?aou ii caeaco ?2 ia 50 iooaaie ninoaaeytho 129256 o.a.;
i?yiua cao?aou ii caeaco ?1 ninoaaeytho 69900 o.a.

I?e yoii caeac ?2 noi?ie?iaai ia iieiinoueth, a eeoue ia 30 iooaaie, a
i?yiua cao?aou ii iacaaa?oaiiiio i?iecaiaenoao ninoaaeytho:

32640+6540+2354,4 = 41534,4 o.a.

Noiia?iua i?yiua cao?aou ninoaaeytho 199156 o.a.

Aeiey i?yiuo cao?ao a iauae noiia i?yiuo cao?ao ia caeac ?1 ninoaaeyao:

(69000 / 199156)*100% = 35,1%

Aeiey i?yiuo cao?ao ii auiieiaiiiio caeaco ?2 ninoaaeyao:

(129256 – 41534,4) / 199156 *100% = 44%

Aeiey i?yiuo cao?ao ii iacaaa?oaiiiio i?iecaiaenoao ninoaaeyao:

41534,4 / 199156 *100% = 20,9%.

? i/iAeaeu cao?aoIaeeaaeiua ?anoiaeu1.I?aaeuyaeai n/ao oeiia?aoeae ca
?ac?aaioeo e ecaeaiea eeethno?e?iaaiiuo i?iniaeoia oo?enoneeo
ia?o?ooia95002.Nienaiu ?anoiaeu, naycaiiua n i?iaaaeaieai ioeoeeaeueiiai
iaaaea aeey caeeth/aiey aeiaiai?a i aeaeiaii
nio?oaeie/anoaa86403.I?aaeuyaeai n/ao AON ca oaeaoiiiua
oneoae29404.Ia/eneaia ieaiiaay noiia ?aca?aa ia ?aiiio
aaoio?ainii?oa15005.Ia/eneaia aii?oecaoeey iai?oaeiaaiey oo?oe?iu ca
ia?o (eeiaeiue niinia)142006.Ia/eneaia ca?aaioiay ieaoa aiia?aoo
oi?aaeaiey oo?oe?iie242007.Ia/eneaia ANI io ca?aaioiie ieaou aiia?aoa
oi?aaeaiey8712Eoiai iauaoicyenoaaiiuo (iaeeaaeiuo) cao?ao69692

?ani?aaeaeei iauaoicyenoaaiiuo ?anoiaeu i?iii?oeeiiaeueii i?yiui
cao?aoai.

Iauaoicyenoaaiiua ?anoiaeu ia caeac ?1 ninoaaeytho:

69692*35,1% / 100% = 24461,9 o.a.

Iauaoicyenoaaiiua ?anoiaeu ia caeac ?2 ninoaaeytho:

69692*44% / 100% = 30664,5 o.a.

Iauaoicyenoaaiiua ?anoiaeu ia iacaaa?oaiiia i?iecaiaenoai ninoaaeytho:

69692*20,9% = 14565,6 o.a.

Caeac ?1

? i/iYeaiaiou cao?aoICI ia ia/aei ianyoeaCao?aou ca ianyoeICI ia eiiaoe
ianyoeaNaaanoieiinoueiauayIaeiie iooaaee1.Cao?aou ia i?eia?aoaiea i?aa
ia oneoae noi?iiieo i?aaiecaoeee06900006900034502.?anoiaeu ia iieaoo
o?oaea iaiaaeaea?ia003.ANI ca?aaioiie ieaou
iaiaaeaea?ia004.Iauaoicyenoaaiiua (iaeeaaeiua)
?anoiaeu024461,9024461,91223,1Eoiai093461,9093461,94673,1

Caeac ?2

? i/iYeaiaiou cao?aoICI ia ia/aei ianyoeaCao?aou ca ianyoeICI ia eiiaoe
ianyoeaNaaanoieiinoueiauayIaeiie iooaaee1.Cao?aou ia i?eia?aoaiea i?aa
ia oneoae noi?iiieo i?aaiecaoeee068600326401012402024,82.?anoiaeu ia
iieaoo o?oaea iaiaaeaea?ia0140606540206004123.ANI ca?aaioiie ieaou
iaiaaeaea?ia05061,62354,47416148,34.Iauaoicyenoaaiiua (iaeeaaeiua)
?anoiaeu030664,514565,645230,1904,6Eoiai0118386,156100174486,13489,7

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