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PIAC RA4 LA FACTURA
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Calcula l'import total d'una factura amb una base imposable de 1230€ amb IVA del 10% i recà rrec d'equivalència del 1,4%
1.370,22
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UN DESCOMPTE PER PAGAMENT IMMEDIAT S'ANOMENA TAMBÉ
DESCOMPTE FINANCER
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UN DESCOMPTE PER VOLUM S'ANOMENA TAMBÉ
RÀPEL
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QUÈ ÉS UNA FACTURA RECTIFICATIVA?
UNA FACTURA QUE MODIFICA UNA FACTURA ANTERIOR, PER DEVOLUCIONS, DEFECTES O DESCOMPTES POSTERIORS.
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Ordena correctament els tres tipus de descomptes en una factura: rà pel, per pagament immediat i comercial
1. COMERCIAL 2. RÀPEL 3. PER PAGAMENT IMMEDIAT
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Què és una factura simplificada?
Una factura simplificada és un tipus de factura amb menys requisits formals que una factura completa. Es pot emetre per imports inferiors a 400€
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Què són les despeses suplertes (gastos suplidos)?
Són despeses que ha pagat el proveïdor en nom d'un client, s'inclouen en una factura però no es repercuteix IVA
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Què és una factura recapitulativa?
és una factura que inclou diverses operacions d'un mateix mes a un client
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Què és una factura proforma?
és el document que dóna informació comercial sobre una oferta comercial que pot materialitzar-se o no
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Què és el duplicat d'una factura?
És igual que la factura original i s'emet quan hi ha diversos destinataris o quan es perd la factura original
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Quin document té validesa com a comprovant? a) factura proforma b) còpia de factura c) factura ordinà ria d) albarÃ
c) La factura ordinà ria
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CALCULA LA BASE IMPOSABLE: MERCADERIES 310€, DESCOMPTE 20€, DESPESES 30€
320
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CALCULA LA BASE IMPOSABLE: MERCADERIES 190€, DESCOMPTE 20€, DESPESES 30€
200
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CALCULA LA BASE IMPOSABLE: MERCADERIES 150€, DESCOMPTE 10€, DESPESES 30€
170€
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QUAN S'APLICA L'AVANÇAMENT COM AFECTA A LA BASE IMPOSABLE?
CAL RESTAR-LO
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QUINA DIFERÈNCIA HI HA ENTRE LES DESPESES I LES DESPESES SUPLERTES
LA FACTURA EN LES SUPLERTES VA A NOM DEL CLIENT
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ELS DESCOMPTES TENEN UN ORDRE ESTABLERT? QUIN?
1. DESCOMPTE COMERCIAL 2. RÀPEL 3. PER PAGAMENT IMMEDIAT O FINANCER
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ELS AVANÇAMENTS PORTEN IVA?
SI
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LES DESPESES SUPLERTES PORTEN IVA?
NO
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VAN A LA BASE IMPOSABLE LES DESPESES?
VAN SUMANT PER TANT SI
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VAN A LA BASE IMPOSABLE ELS DESCOMPTES?
VAN RESTANT, PER TANT NO
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