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  • Агентства по продаже авиабилетов: особенности бухучета и налогообложения
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Tourism

iconАгентства по продаже авиабилетов: особенности бухучета и налогообложения


Агентство по продаже авиабилетов получает свои доходы в виде комиссиона, являясь посредником между авиакомпаниями и пассажирами. Соответственно, в бухгалтерском учете в составе доходов должна отражаться не вся сумма проданных авиабилетов, а только сумма разницы между стоимостью их приобретения и продажной стоимостью. В бухучете операции по отражению доходов от продажи авиабилетов отражаются следующим образом:

Ludmila Lapițcaia

Ludmila Lapițcaia

Monitorul fiscal FISC.md Nr.6 (54) 2019

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Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

09 October /2019 14:01

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Noutăți | Administrare fiscală | T.V.A.

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