ѺӺѭ Ǩͺѭ ҧкѭ ¹ѷ: 2 طҤ


28 Ҥ 2563  05:23
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24 ѹҤ 2561   07:33:32  
ࡳѺ¨·ҧҡ (2)
͡˹ǡѺѡࡳ͹㹡Ѻ ࡳԹʴҧ

þҡѧ͡ѡࡳѺ¨͡äӹdzط͢ҴعطԵ觡þҡ÷.. 155/2549 觡þҡ÷ ..1/2528 ռѧѺ

þҡѧ͡ѡࡳѺ¨͡äӹdzط͢ҴعطԵ觡þҡ÷ ..155/2549 觡þҡ÷ ..1/2528 ռѧѺѺͺҺѭշѧ 1 Ҥ 2550 繵 ֧͹繻繻ب-Ѫ ͨҡѻ͹ѧ

ب բ͡˹ǡѺѡࡳ͹㹡Ѻ ࡳԹʴҧ

Ѫ ѺࡳԹʴ (Cash Basis)

1. ѺѷӡѴСͺԨøҤþҳԪ ԨøáԨԹع áԨԹعѡѾ áԨôԵͧ áԨѡѾ ·ࡳԷ ǹѺ͡ ѺѧҡԴѴеԴ͡ѹԹ͹ Ѻѧǵ "ࡳԹʴ"

2. ѺѷӡѴСͺԨûСѹ ԨøáԨѵôԵ ͡Ԩ蹷ӹͧǡѹ (ѺԨûСѹ͡ԨøáԨѵôԵ) ǹ繴͡¤ҧ ѺѧҡԴѴеԴ͡ѹԹˡ͹ ѷҧǹԵԺؤŹҨ͡Ѻ "ࡳԹʴ" ¹Ӵ͡ǹӹdzͺҺѭշѺС ѡࡳѧ仹 (1) ١˹Ҵ͹ҨöѺ˹ (2) աóʴ繪Ѵ١˹ԹͷѾԹ§ͷЪ˹ () ١˹ѡСѹѺ˹ͧ () ١˹ԹáԨҴعԴ͡ѹ» ԡԨ ҧкѭ () Թ 蹤Ӣ˹ () Թ 蹤ӢѺ˹

3.ѺѷӡѴ觻СͺԨûСѹԵ Ҩ͡Ѻ "ࡳԹʴ" Ѻ»СѹԵ

4.ѺѷԹѾ ·ࡳԷ ԴҡúԹѾ¤سҾѺѺ͹ҡʶҺѹԹ ҴºѷԹѾ ѺࡳԹʴͺҺѭշѺС

ب բ͡˹ǡѺѺ ¨µࡳ͹ ҧ

Ѫ Ѻ ¨µࡳ͹ (Installment Method) բ͡˹ѧ

1.ѺͺҺѭշ͹ѹ 1 Ҥ 2550 äӹdz¨¢ͧѷҧǹԵԺؤū觻СͺԨҫ ͼ͹зԷѧ͹ѧ ѭԹ˹ͺҺѭ ͡ࡳԷ ͨйӡâ鹵鹨ҡԨôѧ (Unrealized Gross Profit) ҨѴͺҺѭյǴ˹С

2.ѺͺҺѭշѧѹ 1 Ҥ 2550 繵

(1) äӹdz¨¢ͧѷҧǹԵԺؤū觻СͺԨҫ ͼ͹зԷѧ͹ѧ ѭԹ˹ͺҺѭ ࡳԷ ºѷҧǹԵԺؤŹ鹵ͧӡ÷Դҡâӹdz駨ӹǹͺҺѭշաҫ͢¼͹ Ѻ͡ҫ͢¼͹ӹdzЧǴԸա÷ҧѭշѺͧ ?÷Դҡâ? ¤ ŵҧҧҤҢԹʴѺ鹷عͧѾԹҫ͢¼͹ ?͡ҫ͢¼͹? ¤ ŵҧҧӹǹԹ鹷ͧµѭҡѺҤҢԹʴ

(2) äӹdz¨¢ͧѷҧǹԵԺؤū觻СͺԨâ¼͹зԷ͹ѧͷѹ ҡâӹdz駨ӹǹͺҺѭշաâԹ

(3) äӹdz¨¢ͧѷҧǹԵԺؤū繼ҫͼͨҡâ¼͹ ࡳԷ ºѷҧǹԵԺؤŹ鹵ͧӷѾԹ¡ҫ͢¼͹ Ҥӹdzѡ֡ФҤ Ťҵ鹷عͧѾԹ͵Ҥҷ֧ͧз ֡ФҤҷйѡͺҺѭ еͧԹҫҤҷеͧ͹ͺҺѭչ

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