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为包含投资组合管理及外汇业务的金融公司提供的复式记账模板 (含增值税)
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复式记账含外汇及增值税
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轻松，免费地开始管理贵公司涉及外汇业务并包含增值税的会计，以及多币种的证券，并立即获得资产负债表、损益表以及投资组合报告。此模板既简单，并随时可用，是那些必须使用复式记账，并需要一个快速且专业的解决方案人士的理想选择。所有的数据都存储在您个人的电脑上，您拥有最大程度的隐私，无需注册。
直接在网页中打开Banana财务会计+
无需任何安装，可以直接在您的浏览器上运行 Banana财务会计+。客制化您的模板，输入发生业务并将文件保存在您的电脑上。
在浏览器中打开模板 Open tutorial in WebApp模板预览
Company XX
Accounting 2022
Basic Currency: CHF
Double-entry with foreign currencies and VAT/Sales tax
| Group | Account | Description | Currency | Sum In |
|---|---|---|---|---|
| BALANCE SHEET | ||||
| Assets | ||||
| Cash | Cash | CHF | Assets | |
| Bank CHF | Bank assets CHF | CHF | Assets | |
| Bank EUR | Bank assets EUR | EUR | Assets | |
| Post | Post account | CHF | Assets | |
| Credits for Withholding tax | Credit for witholding tax | CHF | Assets | |
| Shares UBS | Shares UBS | CHF | Assets | |
| Shares Unicredit | Shares Unicredit | EUR | Assets | |
| Bonds Bnp Paribas | Bonds Bnp Paribas | EUR | Assets | |
| Assets | Total Assets | 00 | ||
| Liabilities | ||||
| Visa | Credit card loan | CHF | Liabilities | |
| Loan | Bank loan | CHF | Liabilities | |
| Capital | Capital | CHF | Liabilities | |
| Profit or Loss brought forward | Profit or Loss brought forward | CHF | Liabilities | |
| Profit or Loss of the current year | Profit or Loss of the current year | CHF | Liabilities | |
| Liabilities | Total Liabilities | 00 | ||
| PROFIT/LOSS STATEMENT | ||||
| REVENUES | ||||
| Sales | Income from sales | CHF | Revenues | |
| Exchange profit | Exchange rate profit | CHF | Revenues | |
| Earnings from Securities | Earnings from Securities Sale | CHF | Revenues | |
| Services | Income from services | CHF | Revenues | |
| Miscellaneous income | Miscellaneous cash receipts | CHF | Revenues | |
| Interest income | Interest income | CHF | Revenues | |
| Revenues | TOTAL REVENUES | Result | ||
| EXPENSES | Expenses | |||
| Product costs | Direct product/service costs | CHF | Expenses | |
| Loss from Securities | Loss from Securities Sale | CHF | Expenses | |
| Bank charges | Bank service charges | CHF | Expenses | |
| Exchange loss | Exchange rate loss | CHF | Expenses | |
| Other costs | Other costs | CHF | Expenses | |
| Expenses | TOTAL EXPENSES | Result | ||
| Result | OPERATING RESULT | Profit or Loss of the current year | ||
| 00 | Difference should be = 0 (blank cell) | |||
| 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 |
| Ref.Currency | Currency | Text |
|---|---|---|
| CHF | EUR | Euro |
| CHF | USD | US Dollar |
| Group | Item | Description | Sum In |
|---|---|---|---|