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Документы/Расчет зарплаты. Документы.md b/docs/Lexema-ERP/Расчет зарплаты/Расчет зарплаты. Документы/Расчет зарплаты. Документы.md index d352e81..600bddf 100644 --- a/docs/Lexema-ERP/Расчет зарплаты/Расчет зарплаты. Документы/Расчет зарплаты. Документы.md +++ b/docs/Lexema-ERP/Расчет зарплаты/Расчет зарплаты. Документы/Расчет зарплаты. Документы.md @@ -308,7 +308,7 @@ ![Создать](image-50.png) - При нажатии на кнопку «Заполнить» в табличную часть загружаются данные в разрезе счетов. +При нажатии на кнопку «Заполнить» в табличную часть загружаются данные в разрезе счетов. ![Рисунок 24 Документ "Отражение расчета зарплаты и страховых взносов в бухгалтерском учете"](image-51.png) @@ -316,6 +316,48 @@ Для того, чтобы загруженные данные попали в бухгалтерский учет необходимо присвоить статус документа «Принят к учету». Для сохранения документа необходимо нажать на кнопку «Сохранить». +## Резервы на оплату отпусков +Резерв на оплату отпусков – это источник выплаты отпускных, компенсаций за неиспользованный отпуск и уплаты взносов во внебюджетные фонды, который работодатель создает в текущем периоде для использования в будущем. Чтобы расходы на оплату отпусков и для расчёта налога на прибыль списывались равномерно в течение года. Это поможет избежать убытков в тех отчетных периодах, на которые приходится большинство отпусков (обычно это лето). +Резерв предстоящих расходов на оплату отпусков обязаны создавать все организации, за исключением тех, которые могут вести упрощенный бухучет (п. 3 ПБУ 8/2010, ст. 4, ст. 5 Федерального закона от 06.12.2011 № 402-ФЗ). +Существует 2 метода формирования оценочных обязательств: + +- **Нормативный**; + +- **Метод обязательств (МСФО)**. + +При нормативном методе оценочное обязательство рассчитывается как произведение ФОТ сотрудника на процент ежемесячных отчислений, который рассчитывается бухгалтером самостоятельно. + +При методе обязательств (МСФО) сумма резерва рассчитывается как разница между суммой всех причитающихся сотруднику отпускных на текущий месяц (в том числе за расчетный) и суммы резерва, начисленного за прошлый месяц за вычетом начисленных отпускных: + +**Резерв (МСФО) = Ртм – Рпм**, где: + +Ртм – это сумма всех причитающихся сотруднику отпускных на данный момент; +Рпм – это сумма резерва, начисленная за прошлый месяц, за вычетом фактически начисленных сумм отпускных. + +**Ртм = Средний заработок * кол-во дней отпуска**. + +Ниже представлен пример ведения "Резервов отпусков" в программе Лексема + +Для входа в документ необходимо в "Меню" - "Расчет зарплаты" - "Расчет зарплаты. Документы" - выбрать пункт "Резерв на оплату отпусков". Для доступа к документу нужны права администратора. + +![Рисунок 25 Меню](image-52.png) + +Откроется реестр "Резерв на оплату отпусков" + +![Рисунок 26 Реестр](image-53.png) + +Для создания нового документа нажимать на кнопку «Создать» ![кнопка создать](image-54.png). + +![Рисунок 27 Шапка документа](image-55.png) + +В открывшемся документе необходимо заполнить верхнюю часть полей в шапке документа, поля помеченные * обязательны к заполнению. "Вид периода *" открывается лукап с периодами, выбирается согласно учетной политики организации. + +Можно воспользоваться дополнительными кнопками с "галками": + +- Расчет неисп.дней отпуска - подтягиваются в расчет дни, которые остались у сотрудника не использованные за предыдущие год; +- Расчет по проектам - происходит сортировка сотрудников по проектам. + +При нажатии на кнопку «Заполнить» ![кнопка Заполнить](image-56.png) в табличную часть загружаются все данные по сотрудникам \ No newline at end of file