→ Transportkosten om te leveren bij klant (VF):
→ Transportkosten voor HG (AF): hoofdrekening
→ Aanschaffingswaarde: eindigt op 0
→ Afschrijving of waardevermindering: eindigt op 9
RESULTATENREKENING:
+ Bedrijfsopbrengsten ( + 76A)
- Kosten (6….)
= Bedrijfswinst / verlies
+ (Financiële opbrengsten - financiële kosten) (B - B)
= Winst / verlies van het boekjaar voor belasting
- Belastingen op het resultaat ()
= Winst / verlies van het boekjaar
SAMENVATTEND FACTUURSCHEMA:
+ Prijs goederen en diensten ()
- Commerciële handelskorting ()
+ Bijkomende kosten ( of hoofdrekening)
= Netto factuurprijs excl. btw
- Financiële korting
= Maatstaf van Heffing
+ Btw op MvH ()
+ Terugstuurbare verpakking
= Totale factuurprijs incl. btw ()
- Financiële korting
= Te betalen bedrag indien tijdige betaling
2
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