Представление: 
Начато: 01.02.2013 7:45 пользователем
заполнение 1 дс
как заполняется строка 03 форма 1-дс, и сверяется ли с формой П-1, 1-предприятие?
Размещено: 06.02.2013 14:02 пользователем redaktor

По строке 03 формы № 1-ДС «Отгружено товаров, приобретенных на стороне (без НДС и акцизов) для перепродажи» отражается стоимость проданных товаров, приобретенных на стороне для перепродажи (их приобретение отражалось в бухгалтерском учете на Дебете счета 41) (изделия, материалы, продукты, приобретаемые специально для продажи или готовые изделия, предназначенные для комплектации, стоимость которых не включается в себестоимость проданной продукции, а подлежит возмещению покупателями отдельно).

По данной строке отражается также стоимость проданных на сторону материально-производственных запасов несобственного производства: сырья, материалов (включая материалы, полученные в результате разборки основных средств, покупных полуфабрикатов, комплектующих изделий, топлива, тары и тарных материалов, запасных частей, строительных материалов, инвентаря, спецодежды и спецоснастки,  хозяйственных принадлежностей, прочих материалов, приобретенных на стороне для производства продукции, но не использованных в процессе производства, а также брака, лома, отходов (в случае их отражения на счетах производственных запасов).

Данные ф. № 1-ДС (квартальная) сравниваются с данными строки 02 «Продано товаров несобственного производства» формы № П-1 «Сведения о производстве и отгрузке товаров и услуг» (накопительным итогом).

Данные строки 03 ф. № 1-ДС за отчетный год сравниваются с суммой данных формы                           № 1-предприятие «Основные сведения о деятельности организации» по строкам 40 «продано товаров, приобретенных для перепродажи» и 44 «продано сырья, материалов, комплектующих изделий, топлива, приобретенных ранее для производства продукции».

Методология формирования показателя во всех перечисленных формах идентична.

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