Daya daga cikin alamomi masu yawa da masu kula da su, jami'an haraji da kamfanoni masu zaman kansu suyi magance shi ne haraji da aka kara. Saboda haka, tambayar yin lissafin shi, da lissafin wasu alamomi da suka shafi shi, ya zama masu dacewa da su. Kuna iya yin wannan lissafi don adadin kuɗi ta amfani da maƙirata mai ƙira. Amma, idan kuna son lissafin VAT a kan saiti na dabi'un kuɗi, to, tare da kallonta ɗaya zai zama matsala. Bugu da ƙari, ƙwaƙwalwar ƙwaƙwalwar ba ta da sauƙin amfani.
Abin farin cikin, a Excel, za ka iya gaggauta hanzarin lissafin sakamakon da ake buƙata don ainihin bayanan, waɗanda aka jera a teburin. Bari mu kwatanta yadda ake yin hakan.
Hanyar ƙidayar
Kafin mu ci gaba da yin lissafi, bari mu gano abin da farashin biyan kuɗin da aka kiyasta. Ƙididdigar harajin kuɗin harajin haraji ne wanda aka saya kayan aiki da sabis a kan yawan samfurori da aka sayar. Amma masu biyan kuɗi ne masu sayarwa, tun da yawancin kuɗin haraji an riga an haɗa su cikin farashin samfurin ko ayyukan da aka saya.
A cikin Rasha, an tsara yawan haraji a 18%, amma a wasu ƙasashe na duniya yana iya bambanta. Alal misali, a Austria, Birtaniya, Ukraine da Belarus yana da daidai da 20%, a Jamus - 19%, a Hungary - 27%, a Kazakhstan - 12%. Amma a cikin lissafi zamu yi amfani da kudin harajin da ake dace da Rasha. Duk da haka, kawai ta canza canjin sha'awa, waɗannan algorithms na lissafin da za a ba da su a kasa zasu iya amfani da su ga kowane ƙasashe a duniya inda ake amfani da wannan haraji.
A wannan al'amari, kafin masu karbar haraji, ma'aikatan haraji da kuma 'yan kasuwa a wasu lokuta, ayyuka masu zuwa:
- Ƙididdigar ainihin VAT daga darajar ba tare da haraji ba;
- Kira na VAT akan darajar da aka riga an haɗa harajin;
- Ƙididdigar adadin ba tare da VAT ba akan darajar da aka shigar da haraji;
- Yi lissafin adadin VAT akan darajar ba tare da haraji ba.
Za mu ci gaba da yin waɗannan ƙididdiga a Excel.
Hanyar 1: Ƙidaya Ƙarin Shafin VAT
Da farko, bari mu gano yadda za a tantance VAT daga tushe haraji. Yana da sauki. Don yin wannan aiki, dole ne a haɓaka tushe mai haraji ta hanyar haraji, wanda a Russia shine 18%, ko lambar 0.18. Saboda haka, muna da dabara:
"VAT" = "Shigar haraji" x 18%
Don Excel, tsarin lissafi kamar haka:
= lambar * 0.18
Na halitta, da multiplier "Lambar" Alamar lambobi ne na wannan tushe ta asusun kanta ko kuma tunani akan tantanin halitta wanda aka nuna wannan alamar. Bari mu yi ƙoƙari mu yi amfani da wannan ilimin a aikace don takamaiman tebur. Ya ƙunshi ginshiƙai uku. Na farko ya ƙunshi dabi'u da aka sani na asusun haraji. A na biyu, za a sami dabi'u da ake so, wanda ya kamata mu lissafta. Shafin na uku zai ƙunshi nauyin kaya tare da darajar haraji. Kamar yadda yake da wuya a yi tsammani, ana iya ƙidaya shi ta hanyar ƙara bayanai na ginshiƙan farko da na biyu.
- Zaɓi sel na farko na shafi tare da bayanan da kake so. Mun sanya a cikin alamarta "="kuma bayan haka mun danna kan tantanin halitta a jere guda ɗaya daga shafi "Shafin Asusun". Kamar yadda kake gani, an rubuta adireshinsa a cikin kashi inda muke yin lissafin. Bayan haka, a cikin tantanin tantanin halitta, saita salo mai yawa na Excel (*). Na gaba, muna fitar da darajar keyboard "18%" ko "0,18". A ƙarshe, ma'anar wannan misali ya ɗauki nau'i mai biyowa:
= A3 * 18%A cikin shari'arku, zai zama daidai ɗaya sai dai ga maɓallin farko. Maimakon "A3" Akwai wasu ƙayyadaddun ayyuka, dangane da inda mai amfani ya sanya bayanan da ya ƙunshi asusun haraji.
- Bayan haka, don nuna sakamakon ƙarshe a tantanin halitta, danna maballin Shigar a kan keyboard. Ana buƙatar lissafin da ake bukata ta wannan shirin.
- Kamar yadda kake gani, sakamakon yana nunawa tare da wurare masu yawa. Amma, kamar yadda aka sani, ɗakin tsabar kuɗi zai iya samun wurare biyu kawai (kopeks). Saboda haka, domin sakamakonmu ya zama daidai, darajar ta buƙaci a zagaye zuwa wurare biyu. Muna yin haka ta hanyar tsara kwayoyin halitta. Domin kada mu sake komawa wannan batu a baya, za mu tsara dukkanin kwayoyin da aka tsara domin sanyawa da lambobin kuɗi a yanzu.
Zaži kewayon teburin, an tsara domin saukar da lambobi na lambobi. Danna maballin linzamin dama. Yarda da menu mahallin. Zaɓi abu a ciki "Tsarin tsarin".
- Bayan haka, an kaddamar da taga mai tsarawa. Matsa zuwa shafin "Lambar"idan an buɗe shi a kowane shafin. A cikin fasalin fasali "Formats Matsala" saita canzawa zuwa matsayi "Numeric". Na gaba, muna duba cewa a gefen dama na taga a filin "Lambar Decimal" akwai adadi "2". Wannan darajar ya zama tsoho, amma kawai idan yana da daraja dubawa da canza shi idan an nuna wani lamba a can, kuma ba 2. Kusa, danna maballin "Ok" a kasan taga.
Hakanan zaka iya maimakon maɓallin lambobi ya haɗa da kuɗi. A wannan yanayin, za'a nuna lambobi tare da wurare biyu na rubibi. Don yin wannan, sake sake canzawa a cikin fasalin fasali "Formats Matsala" a matsayi "Kudi". Kamar yadda a cikin akwati na baya, muna duba zuwa "Lambar Decimal" akwai adadi "2". Har ila yau kula da gaskiyar cewa a cikin filin "Sanya" an saita alamar ruble, sai dai idan ba shakka, za ku yi aiki tare da wani waje. Bayan haka, danna maballin "Ok".
- Idan ka yi amfani da bambancin ta amfani da tsari na lamba, to, duk lambobi suna canza zuwa dabi'u tare da wurare na rubibi biyu.
Lokacin yin amfani da tsarin kudi, daidai wannan fasalin zai faru, amma alamar kasuwar da aka zaɓa za a ƙãra wa dabi'u.
- Amma, ya zuwa yanzu mun ƙidaya darajar harajin kuɗin da aka kiyasta don darajar ɗaya daga cikin asusun haraji. Yanzu muna buƙatar yin wannan don dukan sauran. Hakika, zaku iya shigar da takamammen ta hanyar misalin abin da muka yi a karon farko, amma lissafi a cikin Excel ya bambanta daga lissafi a kan ma'auni mai ƙididdigewa a cikin wannan shirin zai iya inganta yawan aiwatarwa irin wannan aiki. Don yin wannan, yi amfani dashi tare da alamar cika.
Saita siginan kwamfuta a cikin kusurwar dama na takardar takardar shaidar, wanda ya riga ya ƙunshi maɓallin. A wannan yanayin, ya kamata a juya mai siginan kwamfuta zuwa karamin giciye. Wannan shine alamar cika. Kunna maɓallin linzamin hagu kuma ja shi zuwa kasa sosai na teburin.
- Kamar yadda ka gani, bayan yin wannan aikin, za a lissafta darajar da aka buƙata domin cikakkiyar mahimmanci na tushen harajin da ke cikin teburinmu. Saboda haka, mun ƙidaya mai nuna alama ga lambobin kuɗi guda bakwai da sauri fiye da an yi a kan kididdiga ko, musamman, da hannu a takarda.
- Yanzu za mu buƙaci lissafin adadin darajar tare da darajar haraji. Don yin wannan, zaɓi maɓallin ɓataccen farko a cikin shafi "Adadin da VAT". Mun sanya alamar "=", danna kan tantanin farko na shafi "Takardar haraji"saita alama "+"sannan ka danna maɓallin farko a cikin shafi. "VAT". A cikin yanayinmu, an nuna wannan furci a cikin fitarwa:
= A3 + B3Amma, hakika, a kowane hali adresai na sel zai iya bambanta. Sabili da haka, lokacin da kake yin irin wannan aikin, zaka buƙatar ka maye gurbin bayananka na ainihin abubuwan takardun.
- Kusa, danna maballin Shigar a kan keyboard don samun sakamakon ƙarshe na lissafi. Saboda haka, darajar darajar tare da harajin haraji na farko an ƙidaya.
- Don yin lissafin adadin tare da harajin da aka darajar kuɗin da kuma sauran dabi'u, yi amfani da alamar cika, kamar yadda muka yi don lissafi na baya.
Saboda haka, mun ƙididdige dabi'un da ake buƙata domin ma'auni bakwai na haraji. A kallon kallon, wannan zai ɗauki tsawon lokaci.
Darasi: Yadda za a canza tsarin salula a Excel
Hanyar 2: lissafin haraji akan adadin VAT
Amma akwai lokuta a lokacin da ake bada rahoton haraji ya zama dole don lissafin adadin VAT daga adadin da wannan haraji ya riga ya haɗa. Sa'an nan lissafin lissafi zai yi kama da wannan:
"VAT" = "Adadin da VAT" / 118% x 18%
Bari mu ga yadda za a iya yin wannan lissafin ta amfani da kayan aikin Excel. A cikin wannan shirin, tsarin lissafi zai kasance kamar haka:
= lambar / 118% * 18%
A matsayin hujja "Lambar" Akwai darajar sanannen darajar kaya tare da haraji.
Ga misali na lissafi mun dauki wannan tebur. Sai kawai yanzu shafi zai cika. "Adadin da VAT", da kuma lambobi "VAT" kuma "Takardar haraji" dole mu lissafta. Za mu ɗauka cewa an riga an tsara nau'in tebur a cikin tsarin kudi ko maɓallin digiri tare da wurare biyu na decimal, don haka ba za mu maimaita wannan hanya ba.
- Saita siginan kwamfuta a cikin tantanin farko na shafi tare da bayanan da ake bukata. Shigar da dabara (= lambar / 118% * 18%) kamar yadda aka yi amfani dasu a cikin hanyar da ta gabata. Wato, bayan alamar sanya hanyar haɗi zuwa tantanin tantanin halitta wanda ke da adadin yawan darajar kaya tare da haraji, sannan daga keyboard ƙara magana "/118%*18%" ba tare da fadi ba. A cikin yanayinmu, mun sami wannan shigarwa:
= C3 / 118% * 18%A cikin rikodin da aka nuna, dangane da ƙayyadadden yanayin da kuma wurin da aka shigar da bayanai a kan takardar Excel, kawai tantanin salula zai iya canzawa.
- Bayan wannan latsa maɓallin Shigar. An kiyasta sakamakon. Bugu da ƙari, kamar yadda a cikin hanyar da ta gabata, ta yin amfani da alamar cika, kwafa wannan tsari zuwa wasu sel na shafi. Kamar yadda kake gani, duk dabi'un da aka buƙata suna ƙidaya.
- Yanzu muna buƙatar lissafin adadin ba tare da biyan haraji ba, wato, harajin haraji. Sabanin hanyar da ta gabata, ba a ƙidaya wannan alamar ta amfani da ƙarin ba, amma ta yin amfani da raguwa. Don haka kana buƙatar cire daga yawan adadin haraji.
Sabili da haka, saita siginan kwamfuta a cikin wayar farko ta shafi. "Takardar haraji". Bayan alamar "=" samar da raguwar bayanai daga tarin farko na shafi "Adadin da VAT" darajar da take a cikin ɓangaren shafi na farko "VAT". A cikin misalinmu na musamman, muna samun bayanin wannan:
= C3-B3Don nuna sakamakon, kar ka manta don danna maballin Shigar.
- Bayan haka, a hanyar da ta saba, ta yin amfani da alamar cika, kwafa mahaɗin zuwa wasu abubuwa na shafi.
Matsalar za a iya la'akari da warwarewa.
Hanyar hanyar 3: kirga farashin haraji daga tushe haraji
Sau da yawa ana buƙatar lissafin adadin tare da darajar haraji, yana da darajar asusun haraji. A lokaci guda, ba wajibi ne a lissafta yawan adadin haraji ba. Za'a iya kwatanta lissafin lissafi kamar haka:
"Adadin da VAT" = "Shigar haraji" + "Asusun haraji" x 18%
Kuna iya sauƙaƙa da wannan tsari:
"Adadin tare da VAT" = "Takardar haraji" x 118%
A cikin Excel, zai yi kama da wannan:
= lambar * 118%
Magana "Lambar" wani tushe mai haraji ne.
Alal misali, bari mu ɗauki wannan tebur, amma ba tare da shafi ba. "VAT", tun a cikin wannan lissafi ba a buƙata ba. Ƙididdiga masu daraja za a kasance a cikin shafi. "Takardar haraji", da kuma buƙata - a cikin shafi "Adadin da VAT".
- Zaɓi sel na farko na shafi tare da bayanan da kake so. Mun sanya alamar a can "=" da kuma haɗi zuwa tarin farko na shafi "Takardar haraji". Bayan haka, shigar da bayanin ba tare da fadi ba "*118%". A cikin shari'armu, an karɓa magana:
= A3 * 118%Don nuna jimlar a kan takardar danna kan maballin Shigar.
- Bayan haka, zamu yi amfani da alamar cika kuma ku kwafe da baya shigar da tsari zuwa dukan sakon layi tare da ƙididdiga dabi'u.
Don haka, yawan kuɗin da ake ciki, ciki har da haraji, an ƙayyade ga dukan dabi'u.
Hanyar 4: Daidaita harafin haraji na haraji tare da haraji
Yawancin lokaci sau da yawa dole ku lissafa asusun haraji na darajar tare da haraji da aka haɗa a ciki. Duk da haka, irin wannan lissafi ba abu bane, saboda haka za mu kuma la'akari da shi.
Ma'anar ƙididdige tushe haraji na darajar, wadda ta riga ta haɗa haraji, kamar haka:
"Takardar haraji" = "Adadin da VAT" / 118%
A cikin Excel, wannan tsari zai yi kama da wannan:
= lambar / 118%
A matsayin rabawa "Lambar" Akwai darajar darajar kayayyaki, ciki har da haraji.
Don ƙididdiga, zamu yi amfani da wannan tebur daidai kamar yadda aka yi a baya, kawai a wannan lokaci ne za'a san bayanan da aka sani a cikin shafi "Adadin da VAT", kuma an lasafta - a cikin wani shafi "Takardar haraji".
- Zaɓi abu na farko a shafi. "Takardar haraji". Bayan alamar "=" shigar da saitunan farkon tantanin halitta na wani shafi a can. Bayan haka mun shigar da bayanin "/118%". Don ƙididdigewa da nuna sakamakon a kan saka idanu, danna maballin. Shigar. Bayan haka, za a lissafta nauyin darajar da ba tare da haraji ba.
- Don yin lissafi a cikin sauran abubuwa na shafi, kamar yadda a cikin lokuta na baya, muna amfani da alamar cika.
Yanzu muna da tebur wanda aka lissafa darajar kayayyaki ba tare da an biya haraji a wurare bakwai a yanzu ba.
Darasi: Aiki tare da samfurori a Excel
Kamar yadda kake gani, sanin abubuwan da ke tattare da ƙididdiga haraji da aka ba da alamun da aka kwatanta da su, don magance aiki na ƙididdige su a cikin Excel yana da sauki. A gaskiya, lissafin algorithm kanta, a gaskiya ma, ba ya bambanta da lissafi a kan wani maƙalari na al'ada. Amma, yin aiki a cikin na'ura mai mahimmanci mai mahimmanci yana da amfani marar amfani a kan kallon kallon. Ya kasance a cikin gaskiyar cewa lissafin daruruwan dabi'u ba zai wuce fiye da lissafi na alama ɗaya ba. A cikin Excel, cikin minti daya, mai amfani zai iya lissafin haraji ga daruruwan matsayi ta hanyar yin amfani da wannan kayan aiki mai amfani azaman mai cikawa, yayin da lissafin yawan adadin bayanai a kan ma'ajin ƙwaƙwalwa mai sauƙi zai iya ɗaukar hours zuwa kammala. Bugu da ƙari, a Excel, zaka iya gyara lissafi, ajiye shi a matsayin fayil ɗin raba.
