Azért nem, mert az egyéni vállalkozás pénzforgalmi szemléletű, a társas vállalkozás (bt, kft, nyrt, zrt…) pedig nem.
A pénzforgalmi szemlélet azt jelenti, hogy a bevétel akkor bevétel, amikor kifizetik neked, a költség pedig akkor költség, amikor kifizeted. Egyéni vállalkozóként tehát (néhány kivételtől eltekintve) igen egyszerűen tudod követni, hogy mi a helyzet a vállalkozásoddal. Érzed, hogy eredményes, vagy veszteséges vagy.
Társas vállalkozóként a helyzeted egészen más.
Ott nincs pénzforgalmi szemlélet, a könyvelő a rád vonatkozó törvények szerint minden számlát lekönyvel bevételnek, amit kiállítottál és mindent könyvel kiadásnak, költségnek, amit a vállalkozásodnak kiállítottak. Természetesen csak akkor, ha megkapja a bizonylatot. Nálad külön kell beszélgetnünk pénzmozgásról és külön eredményről. Van, hogy a kettőnek nem sok köze van egymáshoz és van, hogy rosszul esik. Ha nem egyeztetsz sűrűn (mondjuk negyedévente) a könyvelőddel, akkor bizony előfordul, hogy hiába érzed azt, hogy üres a zsebed, május 31-ig (ekkor van az éves társasági adó fizetésed határideje) akár több százezer forint fizetendő társasági adód keletkezik. Ez azért van, mert attól, hogy nem fizetik ki a számláidat, az bevételnek tekintendő, tehát adót kell utána fizetni.
Megjegyzem ugyanekkor az a költség is csökkenti az eredményedet, amit még nem fizettél ki, csak a következő évben fogsz, tehát van megoldás a törvényes kereteken belül, csak meg kell találni.
Ha ezekkel az alapokkal tisztában vagy, akkor tudod az adódat csökkenteni és nem csak év vége után 5 hónappal jössz rá, hogy már nincs mit tenni…
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