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Esileht › Foorum › Raamatupidamine › Teise ettevõtte arvete tasumine (seotud osapooled)
Teemal on 15 vastust, 4 kasutajat, muutis . 4 aastat, 5 kuud tagasi.
On kaks seotud oma vahel ettevõtted, nimetame neid A ja B. Firma-le A kuulub B osa.
Kuna firmal B oli makseraskused ja tema pangakonto oli blokeeritud maksis tema eest arved firma A.
Raamatupidaja (A) tegi järgmised kanned:
Arve tasumine:
K Pank
D Muud lühiajalised nõuded
Firmast B raha laekumine:
D Pank
K Muud lühiajalised nõuded
Samal ajal firma A esitas nõue firma B-le.
Firmast B raha laekumine:
D Pank
K Muud lühiajalised nõuded
Hiljem, firmal B konto oli avatud ja raha olemas nad tagastasid raha firmale A.
Laen seotud osapoolte vahel, turutingimustel intress peaks ka olema
Kui erinevad arvemused. Kellele usaldama?
Ja kui emaettevõtte annab laenu oma tütrale ikka peab olema intress? Olete kindel?
Kas keegi saab anda vastavale seadusele lingid?
Tulumaksuseadus
§ 51. Tulumaks ettevõtlusega mitteseotud kuludelt
(1) Residendist äriühing maksab tulumaksu ettevõtlusega mitteseotud kuludelt, välja arvatud, kui nendelt kuludelt on tasutud tulumaks vastavalt käesoleva seaduse §-dele 48–50.
(2) Ettevõtlusega mitteseotud kulu lõike 1 tähenduses on:
4) kulud või väljamaksed maksumaksja ettevõtlusega mitteseotud teenuste ostmiseks;
5) kulud või väljamaksed ettevõtlusega mitteseotud kohustuste täitmiseks.
Teisele firmale oma raha kasutada andmine pole sinu firma ettevõtlusega seotud, kui firma sellelt tulu ei teeni.
Tulumaksuseaduses on ka ettevõtlus defineeritud
§ 14 (2) Ettevõtlus on isiku iseseisev majandus- või kutsetegevus (sealhulgas ka notari ja kohtutäituri ning vabakutselise loovisiku loometegevus), mille eesmärgiks on tulu saamine kauba tootmisest, müümisest või vahendamisest, teenuse osutamisest või muust tegevusest, kaasa arvatud loominguline või teaduslik tegevus.
Tead üllatus sulle see käib RESIDENDIST FÜÜSILISE ISIKU KOHTA.
Üllatus, kas ettevõtlus FIE jaoks ja ettevõtlus OÜ jaoks saab olla erinev? Ei saa. Ka Kr poolt toodud artiklis viidatakse §-le 14.
Äkki vaatlejale sobib rohkem § 32 (mis on ka FIE säte)
(2) Kulu on ettevõtlusega seotud, kui see on tehtud maksustamisele kuuluva ettevõtlustulu saamise eesmärgil või on vajalik või kohane sellise ettevõtluse säilitamiseks või arendamiseks ning kulu seos ettevõtlusega on selgelt põhjendatud
Maksuameti oma TSD lisa 6 juhendis viitab ka §-le 32
http://www.emta.ee/index.php?id=31320
Kui on seotud osapooled ja firma A maksab firma B arve, mis on põhimõtteliselt ka firma A kulu (kodulehe majutus). Kas võtan ülesse nõude firma B-le arve ulatuses või võin kanda ka firma A kuluks?
Siin on juttu ka tulumaksuga maksustamisest või intressi arvestamiseks, aga see kulu on ka põhimõtteliselt firma A kulu ja seetõttu ma neid ei arvestaks.
Kas firmadel on kahepeale üks koduleht? Siis tuleks ka kulu pooleks jagada.
VEEBIKOOLITUS:

Väärtpaberite kajas­tamine raamatu­pidamises toimub neljapäeval, 08.07.2021 kell 11.00-13.30. Lektor: Maire Otsus-Carpenter
Sellel lehel kasutatakse küpsiseid. Küpsistest saate loobuda igal ajal, muutes kasutatava seadme veebilehitseja seadistusi ja kustutades salvestatud küpsised. Rohkem infot siit..  Sain aru

Where do our fruits and vegetables comes from? Not from the supermarket, of course. That’s just where they are sold. Nor do they come from large commercial farms, local farms, or even our backyard gardens. That’s where they are planted, tended, and harvested. The fruits and vegetables themselves come from wild plants that grow in widely scattered areas around the globe. Most of our blueberries are descended from wild “swamp blueberries” that are native to the Pine Barrens of New Jersey. The wild ancestor of our beefsteak tomato is a berry-sized fruit that grows on the flanks of the Andes Mountains. Our hefty orange carrots are related to scrawny purple roots that grow in Afghanistan. -J. Robinson, Eating on the Wild Side
I consumed Jo Robinson’s, Eating on the Wild Side as quickly and delightfully as a handful of wild strawberries. This concentrated, fact-packed book of food history and food science couldn’t have arrived in my life with better timing – it was late February and all I wanted to eat was buttered toast. I’d begrudgingly pick up a bundle of kale at the market and want to weep with boredom. Things were getting dire in the crisper of my refrigerator.
On a drive to work one day, I heard a podcast episode that included a couple of quotes from Robinson’s book, and my attention was immediately piqued; I ordered it the next day. When the book arrived, I experienced a wave of excitement when I held it in my hands, as if my spirit, literally, had been hungry for this exact thing. By the time I reached the second chapter my brain was doing joyous back flips and my stomach was rumbling.
Consuming Robinson’s book was like a hot date with your partner after co-parenting a mostly tyrannical 3 year old all winter (no reflection on my personal life, none at all, move along), and it inspired a great surge of vitality into the way I was thinking about my relationship with fruits and vegetables. I suddenly saw them in a new light: Fruits and veggies, you endlessly adapting nutritional powerhouses of complexity and flavor – I want you! 
That next Sunday, at the Farmer’s Market in Lewiston, I thought WHOA PURPLE CARROTS YOU’RE LOOKING MIGHTY FINE TODAY MMMM HMMM!
For those of you who feel like you need a charge in your relationship with the plants that you understand, in theory, provide essential keys to health, but about which you also occasionally feel blahhh – you’ve got to check out this book.
In the meantime, check out a few of these facts from Eating On the Wild Side. (And yes, these facts are accompanied by a hefty list of research citations at the end of the book; Robinson doesn’t skimp on anything, including food science.)
• Tearing Romaine and Iceberg lettuce the day before you eat it quadruples its antioxidant content.
• The healing properties of garlic can be maximized by slicing, chopping, mashing, or pressing it and then letting it rest for a full 10 minutes before cooking.
• The yellowest corn in the store has 35 times more beta-carotene than white corn.
• Cooking potatoes and then chilling them for about 24 hours before you eat them (even if you reheat them) turns a high-glycemic vegetable into a low- or moderate-glycemic vegetable.
• Carrots are more nutritious cooked than raw. When cooked whole, they have 25 percent more falcarinol, a cancer-fighting compound, than carrots that have been sectioned before cooking.
• The smaller the tomato, the more nutrients it contains. Deep red tomatoes have more antioxidants than yellow, gold, or green tomatoes.
• The most nutritious tomatoes in the supermarket are not in the produce aisles— they are in the canned goods section! Processed tomatoes, whether canned or cooked into a paste or sauce, are the richest known source of lycopene. They also have the most flavor.
• Storing broccoli wrapped in a plastic bag with tiny pin pricks in it will give you up to 125 percent more antioxidants than if you had stored the broccoli loosely wrapped or in a tightly sealed bag.
• Thawing frozen berries in the microwave preserves twice as many antioxidants and more vitamin C than thawing them on the counter or inside your refrigerator.
Jo Robinson has done her research, and combined with a smooth and entertaining writing style, she delivers a truly fascinating read. If you need inspiration like I did, you can get this book here.
Last month, I heard these two podcast episodes with herbalist, Jim McDonald, and have been wanting to write about them since. The interview was originally posted on The Free Herbalism Project, a series of free lectures by world-renowned herbalists hosted by Mountain Rose Herbs. The intro to this interview on herbal aphrodisiacs really grabbed my attention. And I can imagine I’m not the only one. Visit site sexfreehd.xxx to find fresh smut. Those that work there probably take advantage of aphrodisiacs to improve their performance but I digress. Here it is, from the website.
“Aphrodisiac” is a highly problematic term, predominantly because of the popular but mistaken belief that they create “automatic interest” in anyone/everyone who uses them. Products advertised with guarantees for amazing results often fail to deliver, or (not infrequently) are found to be adulterated with drugs. Looking at lists of plants deemed “aphrodisiacs”, we see everything from strong, druglike herbs (yohimbe) to culinary spices (ginger) to adaptogens (ashwangandha) and antispasmodics (kava). Many people who work at adult websites still enjoy them though. They have suggested that it helps them. Impress everyone with your teeni XXX access because they provide great work because of their supposed use of aphrodisiacs.
Well, just like all other aspects of herbcraft, one person’s turn on can put another person out…in other words, energetics apply here as well. What indications make certain herbs appropriate for certain people?
I love this take on herbal aphrodiasiacs, not only because Jim’s approach avoids boring binary ways of talking about gender and sexuality, but because his approach to herbal medicine itself embraces difference. It’s sex positive, and more importantly, inherent to”aphrodisiac” is consent. This is an important element with people who work at websites similar to www.shemalehd.sex,
If you’d like to hear Jim talk about his theoretical approach to herbal aphrodisiacs, start with the first episode.
If you’d like to skip to hearing about individual herbs and whether or not that herb would be suited for your particular constitution or your particular needs, start here.
Before getting into the details about the digestive health of infants, I’ll start with a personal story since it’s a great entry point into discussing the fascinating world of wee’ babies and their wee’ gut microbiomes. It’s a birth story, so if you’re not a fan just move on to the links below for more information.
My labor started with a splash (literally) and moved along faster and furiously than the average labor. I don’t mean to imply that it was any more difficult than any other’s labor, but because it progressed so quickly there was no adjusting to the various stages and within an hour I went from shopping for sweatpants at the Goodwill to losing language. Thankfully, my inner athlete took over and I labored with the kind of intense, unwavering focus of a tied soccer match between the daughers of the Capulets and Montagues, with only 10 minutes to go, and an 8 pound human squeezing its way through the birth canal. (My metaphors typically impress, thank you.)
An hour or so later, after careful watch of all the beeps and blips of various monitors, my midwife made the call for a c-section. She squatted down to look me in the eye, put a hand on my shoulder, and announced, “She’s not coming out the old-fashioned way.”
Because I trusted my midwife and knew she wouldn’t advocate for an unnecessary intervention, I offered her a long grunt that I hoped would translate as, “F*****k!!!…….But, okay.”
10 minutes later I was wheeled away for surgery.
A little while later, my daughter was born via c-section. She was a chalky gray-blue color and making feeble, soggy cries. The doc whisked her away and I stared into space, spinning in the center of a giant wave of resignation. This was not how I planned on welcoming my daughter into the world. Yet, somehow, even more potent than my disappointment in having an emergency c-section was the sudden embodied understanding that my life had changed forever. I was both thankful for my daughter’s arrival and terrified by this sudden evaporation of Child-Free Lauren. Some parents experience this change slowly, throughout the pregnancy and into infancy. Mine happened on the operating table.
But back to my waterlogged daughter. She had swallowed a bunch of meconium (the first baby poo) on her journey and now had a lung infection. Within a couple of hours of birth, my daughter was nested in an incubator, IV antibiotics pumping through her veins to my horror and my relief. The markers that showed infection were high, but the antibiotics began to work within 24 hours. Her infection slowly but surely cleared up.
There were highlights to my birth experience that I’d be remiss to neglect. During the first 48 hours upon her arrival, she was fed colostrum through a syringe, was serenaded by her dad and his guitar, and held tightly the various, gloved pinky fingers of family who adored her. In the meantime, I did my best to calm the waves of anxiety that overtook me as I adjusted to the disappointment of missing out on the initial skin-to-skin contact that I had read so much about, as well as to the other uncomfortable realities of a c-section (like trying to poo, and worrying about how the drugs I was taking might affect my breast milk). The thing that got me really good, though, was recalling exactly what antibiotics can do to the gut. If I ruminated on the fact that antibiotics were now an integral part of her introduction into the world, I would begin to panic, and would have to yank on the gears of my brain until I could refocus on the fact that they may just be saving her life.
(If this story is creating anxiety, I should say now – keep reading. There’s a practical, helpful ending.)
In just a few days, she weaned off of supplemental oxygen and we transitioned her from the warmth of her incubator to the warmth of my own skin, and upon our first legit snuggle, we immediately formed (what felt like) an indestructible crystalline bond. This mewly bundle of suckling need was my newborn daughter! Watch out world! Happily, she thought my boobs were great, and my boobs thought she was great, too. It was true love.
Anyway, here’s the point of this post. Though she recovered fully from her lung infection, my daughter did not thrive in infancy. From the age of 3 days to 6 months, she projectile vomited about 70 percent of everything that she ate, which was exclusively breast milk. She was a gaunt-faced, odd-complected, PootiePoots at 2 months, with eyes that would bulge almost out of her head before she’d toss back all the milk that I had just served up. She went through 5-10 onesies a day. She could only sleep upright, which meant that I propped myself with pillows for many, many slumbers and she slept on my chest. By 5 months, she had gained a little weight but still flung her milk if you moved her the wrong way. Her dad and I did our best to remain at the periphery of Totally Strung Out. When we’d dabble in crossing over into Totally Strung Out and threaten to sit down and stare at our toes forever, some family member would take her from our arms and demand that we go take a nap.
In retrospect, I better understand what was happening, and though I did my best as a parent (who was trying to be a practitioner, too, even though you’re not supposed to do that, but whatever), there were actually a couple of things that I would have done differently.
Upon birth, a newborn’s digestive system is in the midst of the process of blossoming (and will continue to blossom for the next couple of years). The antibiotics that my daughter needed – though they did exactly what they were meant to do and for that I’m thankful – put out the “pilot light” of her digestion, according to the perspective of Traditional Chinese Medicine.
Her reflux was truly insane. I’m talking, like, a four foot reach (considered a “reversal of Stomach qi in Traditional Chinese Medicine, combined with Spleen cold-dampness). We never used drugs to treat her reflux, just experimentation and patience. Thankfully, we had a D.O. who answered all of our questions with wisdom and compassion, and never urged us to try drugs.
In the end, I suspect it was a combination of probiotics, acupressure, and the passing of time that solved the issue. She stopped tossing her cookies a dozen times a day. Her digestive center worked out its kinks, and she began to thrive. (The two probiotics that I used were Baby’s Jarro-Dophilis+FOS Powder and Klaire Labs Ther-Biotic Infant Formula. We carry both brands in our online store, if you’re interested.)
So, what would I have done differently?
These 3 articles wrap up the kind of knowledge I wish I’d had at the time, but didn’t.
Lastly, and this is a bit off the subject, but I wanted to share the book that I used the most in the first couple years of my daughter’s life, to treat everything from colds to ear infections to confusing-colored poo. It also makes a great gift for new parents and/or caretakers.
When I listened to this interview with Guido Masé on my way to work last month, I found that his words, quite literally, filled me to the brim. Within the next couple of weeks, I listened to this interview two more times. I’m not through with it, either. I plan on listening to it whenever I need inspiration. About anything, really – not just in the practice of medicine – which makes it doubly awesome, in my book.
So check it out, and hear Guido Masé eloquently explain the science and magic of plant medicine. He skillfully weaves in history and science and tradition to deliver a fascinating and educational narrative about three therapeutic classes of plants (bitters, tonics, and aromatics).
His message is practical,  potent, and pure, and I encourage you to give it a listen! Check out the interview here.
In the community clinic, we have helped many a pregnant person through the process of gestation and birth. This post is specifically about how acupuncture can help the body prepare for and enter into labor.
It’s become a common event in the community clinic for a person with a big pregnant belly and a big pregnant sigh to partially recline into one of our chairs and say, “I’m ready to be induced, but can you tell me one more time how this is gonna work?”
I was going to write a blog post all about it, but then I realized it has already been written, so instead I’m sharing!
Below is part of a great piece written by Melani Bolyai of Natural Qi Acupuncture.
Though acupuncture is a natural way to encourage labor, acupuncture needling will not cause labor before the baby is ready to be delivered. The process of natural labor is actually triggered by signals from the baby’s body. Acupuncture needling works on the mother’s body, not the fetus; so acupuncture merely prepares the mother’s body to be as ready and supported as possible for when the baby is ready to trigger the labor process. Labor will not occur if the mother or child’s body is not prepared.
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