Friday, July 31, 2009

Kijiji Floating Candles

Corporate Tax Corporate Tax II

We are here again and we will direct to the point ... last entry in the corporate tax deal should benefit the company and today we will let the 2 cases pending:

- Losses in the current year:

If we had lost in 2008, the seat performed after the income tax calculated is as follows:
4745. Offset credit losses for the year to 630. Income tax.
The amount reflected in the seat will be the result of applying the tax rate for corporation tax on the amount of the losses we have obtained.
- Loss Exercises previous:
this case is given if this year we have obtained the benefit but in the year 2007, the result of our company were lost. We will put an example to see it more clearly:
This year we obtained € 15,000 of profit, but has dragged in 4745. Credit losses for the year to offset an amount of 1,200 €. The seat would be: MUST
630.Impuesto on profits
4,500 (15,000 x 30%) 1,200

4745.Crédito HAVE to compensate losses of the year.
4752.Hacienda 3,300 Public corporation tax creditor.

hope that you find them useful on these 2 entries corporate tax, however do not forget to grab a good accounting and tax advisor for this sort of accounting that are usually a bit more complicated. The team of Gazelle Circle is at your disposal for these consultations and any other that I may arise in connection with accounting and tax treatment of your company, do not forget our main objective: that you dedicate yourselves to employers your company , leaving all these procedures in the hands of professionals.

We parted wishing that none of the cases brought today affect your company and yes the previous entry. A greeting and the next entry.

Tuesday, July 21, 2009

Hawks Basketball Sayings

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Hello bloggers ... we discussed in the previous post dividend distribution, and now that July is already nearing its end, and with it the taxes quarterly, annual accounts and corporation tax, we will discuss how to account for income tax.
We will find several cases, we try when the tax is positive. 1 .-

positive tax rebate payments in installments:
In which case the seat would be:
6300. Current tax (for the amount of tax payable)
to
473. Tax withholdings and prepayments (for payments already made to the Treasury)
4752. Treasury, corporation tax creditor (the difference between the tax and payments made)

2 .- no positive tax payments on account:
6300. Current tax for 4752. Treasury, corporation tax creditor.
(both should like to have, the amount of tax payable)

will leave for the next entry cases of prior years' losses and losses in the current year as Circle Gazelle hope it's not your case .
hope have been helpful to those for July is one month time-consuming, and you are already enjoying the well deserved summer vacation ... keep it up, we will continue working so that when you reincorporéis to work, you can resolve your doubts smaller accounting through Gazelle Circle Blog.

Tuesday, July 14, 2009

Can I Use Normal Wood Primer On Mdf

Death of a baby by a nurse negligence

I guess have heard what has happened in the hospital Gregorio Maranon de Madrid, a nurse, on their first day of work in the Neonatal ICU, administered intravenous nutrition for being this way tube. A fatal error no doubt that killed the baby.

is clear that the person committing the action is ultimately responsible but it is not solely responsible. We discussed in post of the Organization of Suape it was irresponsible for hiring management staff in these positions without the training and expertise required in these special services. And that my colleagues in France did not understand how this was done here because it is impossible for anyone who enters a new service can do its job from day one without any specific training and daily supervision.

The opinion of one of the coordinators of nursing Suape was that "the French had no eggs" (literal words of the coordinator). Well these are some of the consequences of "the English eggs has" a baby dies because they make a nurse to work with no experience or prior training in a service as complex as the Neonatal ICU.

I myself have been working in an ICU where there was a drop and was sent to a recently completed nurse, who had never set foot in an ICU did not know how it worked on a respirator, such as infusion pumps were not known UCI medication ... and three patients intubated in charge. Do you think that this is not a situation conducive to the perpetration of neglect? And if something happens who is responsible? Just a nurse? To which if offered a contract and you threaten to reject you out of the bag and not work harder during the penalty. This happens daily in our hospitals.

How do you think you could change this?

Wednesday, July 8, 2009

Baby Walker Of The 80's

Dividend Payment Buying tools


date is approaching for submission of corporation tax, and thus, if our company has made profits in 2008, we can come on how to account for the payment of dividends.
This will be the theme of our entry today: "Count the payment of dividends."

At this time of year we have closed the accounts of the previous year, authenticated the books and what remains is to present the corporation tax and filing of accounts year, bringing the account 129. Profit for the year, we have the result of 2008, we are going to make the distribution of benefit.
divide our benefit from the following accounts:
- 112. Legal reserve (10% of the benefit, at least until the reserve reaches 20% of capital)
- 113. Voluntary Reserves (if we have created in society, the amount established by the board)
- 526. Active Dividend Payable (for the amount agreed to in meeting the payment of dividends)
These accounts will have their counterpart in the account 129. Profit for the period, the amount we had in the account at closing.

Once this seat, when the actual payment of the dividend, the seat to make would be:
526. Dividend payable to 57. Treasury
4751. Treasury withholdings payable.
retention account 4751, is 15% to be applied compulsorily to each shareholder and the company must enter this amount in property.
Each shareholder when it comes time to do their tax returns will integrate this retention in the furniture capital.

Gazelle From Circle, we hope that now you are wondering how to divide the profit, and This blog will serve to assist in understanding the distribution of profits from the accounting point of view.
So today, as always, we said goodbye until the next entry,

a greeting.

Friday, July 3, 2009

Can The Shingles Make You Infertile

Buying a car

few days ago, we received Gazelle Circle this query: "Last week I bought tools for the company, how do I count?".
From the Department of Management Gazelle believe that this question can arise in many of the followers of this blog so we will take this post for clarification on this issue.

We must be clear, first of all, the difference between the accounts of machinery and tools, the PGC us defines both as:
213. Machinery: assembly of machinery or equipment which is performed by the extraction or processing of products.
214. Tools: a set of tools or tools that can be used independently or in conjunction with the machinery, including molds and templates.

The first thing to consider when accounting for the acquisition of tools is the period of intended use, ie whether the tools will last longer than 1 year or less.
For lasting less than a year, would account to an account 602. Purchase of other supplies. At year end there shall be no amortization of these tools.
If tool life is initially provided more than one year, posting the account would realize a 214. Tooling. At the end, we have to calculate their value after use to record the loss of value. The seat is as follows:
659. Other current operating losses to 214. Tools, for the value they have lost the tools.

In summary, the most important thing is to foresee the life that will have the tools within our company, since it will depend on the accounting.

post I hope this helps to clarify any doubts that you could have regarding this issue, and as always, we close up to the next, a greeting.