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Accounting report
Switzerland
Accounting report
Business
The external accounting report presents an analytical summary of the accounting, with subgroups and main groups. This file can be linked to the Accounting file for company with external accounting report.
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Company XX
Accounting 2022
Basic Currency: CHF
Double-entry with VAT/Sales tax
Group | Account | Description | Sum In | Gr1 |
---|---|---|---|---|
BALANCE SHEET | ||||
ASSETS | ||||
1000 | Cash on hand | 1 | 1.1.A | |
1010 | Post office current account | 1 | 1.1.A | |
1020 | Bank account | 1 | 1.1.A | |
1090 | Internal transfers | 1 | 1.1.A | |
1100 | Due from Clients or Debtors | 1 | 1.1.B | |
110 | Total Clients CHF | 1 | ||
1170 | Recoverable VAT | 1 | 1.1.C | |
1176 | Withholding tax | 1 | 1.1.C | |
1200 | Goods for resale | 1 | 1.1.D | |
1300 | Prepaid expenses | 1 | 1.1.E | |
1301 | Accrued income | 1 | 1.1.E | |
1500 | Machinery | 1 | 1.2.C | |
1510 | Office equipment | 1 | 1.2.C | |
1512 | Store fixture | 1 | 1.2.C | |
1520 | Office machinery | 1 | 1.2.C | |
1521 | Hardware | 1 | 1.2.C | |
1526 | Software | 1 | 1.2.D | |
1530 | Motor vehicles | 1 | 1.2.C | |
1600 | Commercial buildings | 1 | 1.2.C | |
1610 | Industrial buildings | 1 | 1.2.C | |
1 | TOTAL ASSETS | 00 | ||
LIABILITIES | ||||
200 | Suppliers or Creditors | 2 | ||
2100 | Due to banks short-term | 2 | 2.1.B | |
2170 | Due to employees and social security institutions | 2 | 2.1.B | |
2200A | Automatic VAT | 2 | 2.1.B | |
2201 | VAT payable | 2 | 2.1.B | |
2300 | Accrued expenses | 2 | 2.1.D | |
2400 | Due to banks long-term | 2 | 2.2.A | |
2800 | Share capital | 2 | 2.3.A | |
2850 | Private account | 2 | 2.3.A | |
2900 | Legal reserves | 2 | 2.3.C | |
2990 | Profit (Loss) carried forward | 2 | 2.3.A | |
299 | Profit/Loss for the period | 2 | ||
2 | TOTAL LIABILITIES | 00 | ||
PROFIT & LOSS STATEMENT | ||||
REVENUE | ||||
3000 | Earnings from own products | 3 | 4.1 | |
3090 | Discounts on production | 3 | 4.1 | |
3200 | Earnings from resale | 3 | 4.1 | |
3290 | Discounts on resale | 3 | 4.1 | |
3400 | Earnings from services rendered | 3 | 4.1 | |
3809 | VAT flat tax rate | 3 | ||
6850 | Interest income bank and post office account | 3 | 4.7 | |
6892 | Exchange rate gain | 3 | 4.7 | |
7000 | Non-operating income | 3 | 4.9 | |
3 | TOTAL REVENUE | 02 | ||
EXPENSES | ||||
Materials costs | ||||
4000 | Raw materials | 4 | 4.3 | |
4090 | Discounts on materials | 4 | 4.3 | |
4200 | Expenses for goods for resale | 4 | 4.3 | |
4400 | Third party expenses | 4 | 4.5 | |
4 | Total material costs | C | ||
Personnel expenses | ||||
5000 | Salaries | 5 | 4.4 | |
5700 | Contribution to old age insurance and unemployment | 5 | 4.4 | |
5720 | Contribution to pension funds | 5 | 4.4 | |
5730 | Contribution to accident insurance | 5 | 4.4 | |
5740 | Contribution to voluntary daily benefits insurance | 5 | 4.4 | |
5790 | Source tax | 5 | 4.4 | |
5820 | Travel and entertainment expenses effective | 5 | 4.4 | |
5830 | Travel and entertainment expense allowance | 5 | 4.4 | |
5880 | Other personal expenses | 5 | 4.4 | |
5900 | Temporary staff | 5 | 4.4 | |
5 | Total personnel expenses | C | ||
Other operating costs | ||||
6000 | Rental | 6 | 4.5 | |
6200 | Repairs expenses | 6 | 4.5 | |
6300 | Elementary insurance or Damage by natural forces | 6 | 4.5 | |
6400 | Electricity | 6 | 4.5 | |
6500 | Office supplies | 6 | 4.5 | |
6600 | Advertising | 6 | 4.5 | |
6700 | Other costs | 6 | 4.5 | |
6800 | Interest expense bank overdrafts | 6 | 4.7 | |
6842 | Exchange rate loss | 6 | 4.7 | |
6900 | Amortization | 6 | 4.6 | |
8900 | Income Tax | 6 | 4.10 | |
6 | Total other operating costs | C | ||
C | TOTAL EXPENSES | 02 | ||
02 | Profit/Loss for Profit & Loss Statement | 299 | ||
00 | Difference should be = 0 (blank cell) | |||
CLIENTS/DEBTORS | ||||
Clients/Debitors | ||||
100.A | Client A | 110A | 1.1.B | |
100.B | Client B | 110A | 1.1.B | |
100.C | Client C | 110A | 1.1.B | |
100.D | Client D | 110A | 1.1.B | |
100.E | Client E | 110A | 1.1.B | |
110A | Total Clients/Debitors | 110 | ||
Suppliers/Creditors | ||||
200.A | Suppliers A | 200A | 2.1.A | |
200.B | Suppliers B | 200A | 2.1.A | |
200.C | Suppliers C | 200A | 2.1.A | |
200.D | Suppliers D | 200A | 2.1.A | |
200.E | Suppliers E | 200A | 2.1.A | |
200A | Total Suppliers/Creditors | 200 | ||
Cost centers | ||||
.IMB | Packaging | |||
.MP | Raw materials | |||
.MS | Subsidiary materials | |||
,BEN | Gas and oil expense | |||
,MAN | Maintenance machinery | |||
VAT Code | Description | %VAT |
---|---|---|
Explanations | ||
V = Sales (200) | ||
VS = Discount sales and services (235) | ||
B = Acquisition tax (380) | ||
M = Expenses for material and services (400) | ||
I = Investments and other operating expenses (405) | ||
K = Corrections (410, 415, 420) | ||
Z = Not considered (910) | ||
VAT codes information (do not modify) | ||
id=vatcodes-che-2018.20211210 | ||
Last update: 10.12.2021 | ||
VAT Due | ||
V0 | Exempt services (220) | |
V0-E | Export services abroad (221) | |
V0-T | Transfers in the reporting procedure (225) | |
V0-N | Non-taxable services (230) | |
Decrease of income from services, see discounts | ||
V0-D | Various (280) | |
V77 | Sales and services 7.7% | 7.70 |
V80 | Sales and services 8.0% | 8.00 |
V77-B | Sales and services 7.7% (chosen) | 7.70 |
V80-B | Sales and services 8.0% (chosen) | 8.00 |
V25-N | Sales and services 2.5% 2018 | 2.50 |
V25 | Sales and services 2.5% 2017 | 2.50 |
V37 | Sales and services 3.7% | 3.70 |
V38 | Sales and services 3.8% | 3.80 |
VS77 | Discount Sales and services 7.7% | 7.70 |
VS80 | Discount Sales and services 8.0% | 8.00 |
VS25-N | Discount Sales and services 2.5% 2018 | 2.50 |
VS25 | Discount Sales and services 2.5% 2017 | 2.50 |
VS37 | Discount Sales and services 3.7% | 3.70 |
VS38 | Discount Sales and services 3.8% | 3.80 |
Taxable turnover (299) | ||
F1 | 1. Flat tax rate 2017 | |
F2 | 2. Flat tax rate 2017 | |
FS1 | Discount Sales and services 1. Flat tax rate 2017 | |
FS2 | Discount Sales and services 2. Flat tax rate 2017 | |
F3 | 1. Flat tax rate 2018 | |
F4 | 2. Flat tax rate 2018 | |
FS3 | Discount Sales and services 1. Flat tax rate 2018 | |
FS4 | Discount Sales and services 2. Flat tax rate 2018 | |
Total Flat tax rate (321-331) | ||
B77 | Acquisition tax 7.7% (With VAT/Sales tax) | 7.70 |
B80 | Acquisition tax 8% (With VAT/Sales tax) | 8.00 |
B77-1 | Acquisition tax 7.7% (Without VAT/Sales tax) | 7.70 |
B80-1 | Acquisition tax 8% (Without VAT/Sales tax) | 8.00 |
B77-2 | Acquisition tax 7.7% (VAT/Sales tax amount) | 7.70 |
B80-2 | Acquisition tax 8% (VAT/Sales tax amount) | 8.00 |
Total Tax on purchases (380-381) | ||
Total VAT Due (399) | ||
Recoverable VAT | ||
M0 | Exempt material- and service expenses | |
I0 | Exempt investment and operating expenses | |
M77 | Purchase of material and services 7.7% (With VAT/Sales tax) | 7.70 |
M80 | Purchase of material and services 8.0% (With VAT/Sales tax) | 8.00 |
M77-1 | Purchase of material and services 7.7% (Without VAT/Sales tax) | 7.70 |
M80-1 | Purchase of material and services 8.0% (Without VAT/Sales tax) | 8.00 |
M77-2 | Purchase of material and services 7.7% (VAT/Sales tax amount) | 7.70 |
M80-2 | Purchase of material and services 8.0% (VAT/Sales tax amount) | 8.00 |
M25 | Purchase of material and services 2.5% | 2.50 |
M37 | Purchase of material and services 3.7% | 3.70 |
M38 | Purchase of material and services 3.8% | 3.80 |
Investment and operating expenses | ||
I77 | Investment and operating expenses 7.7% | 7.70 |
I77-2 | Investment and operating expenses 7.7% (VAT/Sales tax amount) | 7.70 |
I80 | Investment and operating expenses 8.0% | 8.00 |
I25 | Investment and operating expenses 2.5% | 2.50 |
I37 | Investment and operating expenses 3.7% | 3.70 |
I38 | Investment and operating expenses 3.8% | 3.80 |
Corrections and adjustments | ||
K77-A | Subsequent adjustment of prior tax 7.7% (410) | 7.70 |
K80-A | Subsequent adjustment of prior tax 8 % (410) | 8.00 |
K77-B | Corrections of prior tax 7.7% (415) | 7.70 |
K80-B | Corrections of prior tax 8% (415) | 8.00 |
K77-C | Reductions of the deduction of prior tax 7.7% (420) | 7.70 |
K80-C | Reductions of the deduction of prior tax 8% (420) | 8.00 |
F1050 | Tax computation according to form Nr. 1050 | |
F1055 | Tax computation according to form Nr. 1055 | |
Total Recoverable VAT (479) | ||
Total VAT payable (500) or VAT credit (510) | ||
Other financial flows | ||
Z0-A | Subsidies, tourist taxes collected by the tourism offices, contributions to the institutions responsible for the elimination of waste and for the supply of water (let. a - c) | |
Z0 | Gifts, dividends, compensation for damages etc. | |
Not considered | ||
Final total for control |