home Accounting, audit Books Договоfriend від А до Я - Vodop'yanova O. - Part 2

Договоfriend від А до Я - Vodop'yanova O. - Part 2

ACCOUNTANT TA TAILOR PODATKOVY OBLIK OPERATIVE FOR THE AGREEMENT POSITIONS

For poziki contract, one party (pozikodavets) peredaє in vlasnіst drugіy storonі (pozichalnikovі) groshovі Costa abo INSHI rechі, viznachenі Find our births, and pozichalnik zobov'yazuєtsya rotate pozikodavtsevі Taku g bag of penny koshtіv (scrip poziki) abo Taku Well Quantity speeches of old train That's what it is (Statka 1046 CKU). Such a dogovir may be a percentage of poshkodavtsya bazhany, yaky moe na tse right. Ales all nuances (zokrema, rozmіr percentіv chії іх vіsutnіst, order vyplati) treby obovvjazkovo obromoviti in the contract. And dogovіr poziki Got Booty ukladeny in pismovіy formі, Yakscho odnієyu Zi storіn Je Yurydychna person (Krіm of dogovіr poziki ukladaєtsya in pismovіy formі, Yakscho yogo not Mensch nіzh scrip at 10 razіv perevischuє vstanovleny law rozmіr neopodatkovuvanogo mіnіmumu dohodіv gromadyan (17.00 USD ) )

Відсутність чи наявність проценів у договораі позики, якщо об'єктом posekі-кошти, впливає на оподаткування таких операцій. Takozh ogodotkuvannya takoy proizvodstva zalezhit vіd status poskodavtsya - resident vіn chi nі, fіzichnaya persona chi is legal. A yakshcho vin і і a resident, і юрособобою, then the meaning of yogo status yak pays the payment of a surplus. In cykoma rozglyanemo vipadok, if the subject of the posi - koshti.

ACCOUNTING POLICY IN THE POSITIONER

Tse pittannya zatsikavit poskodavtsya y vipadku, yakshcho vin є legal special - a resident. Насамперед слід проанлізувати термін, in which was given to the кошти. At vipadku yaksho termin the contract - up to one rock, taka debіtorska zaborgovannіt with visnіnyі vіdneshitsya up to the flow and vіdobazhyatsya for Д-т 377 subrakhunka "Розрахунки з іншими дебіторами". In vipadku yaksho termin contract pose - bolshe rock, then taku zaborgovinost vidnosimo to dovgostrokovoї vidobrazhaemo for D-t subrahunka 183 "Інша дебіторська заборгованість". Yakshto before the repayment of the dovgostrokovoy pozits zalishaetsya rik, taka zaborgovannost be transferred to the flow of hold in the debit subrahunk 377 with subrahunk credit 183.

Viznannya earnings for interest, yaki poskodavets moe otrimati, vidbuvaetsya at that zvіtnomu periodi, before yakogo so percenty naljat, vyhodachi z basi nehrauvannya that line koristustvannya viddpіdnimi assets (div. 20 P (C) BO 15). For oblіku dohodіv scho vinikayut pid hour fіnansovoї dіyalnostі pіdpriєmstva, zokrema іnshih dohodіv od fіnansovoї dіyalnostі to yakih yakraz i nalezhat percent od nadanoї poziki, vikoristovuєtsya credit subrahunka 733 "INSHI revenues od fіnansovih operatsіy 's debit subrahunka 373" Rozrahunki for narahovanimi income " . And vzhe bezposererednee otrymanya percentage in viglyadi groshovy sumi vidobrazhaetsya zametnyamam z credit 373 to debit 301 (311).

Відобрабраня обліку наданя позики та отримання проценів у позикодавця наведене у таблиці 15.1.

ACCOUNTING POLICY IN THE POSITIVE

The positnik otrimana suma posiki, yakshcho її pushed the term to the rock, vidobrazhaetsya yak rozraunkki z іnshimi creditors for the loan subrakhunka 685 "Розрахунки з іншими кредиторами" з дебетом subrakhunka 301 (311). At different times, the turn of the posh koshtivs becomes more rock, then taku zaborgovannist varto vidobraziti for the loan subrakhunka 505 "In the dovgostrokovki pose in the national currency." At vipadku zapozichchennia koshtiv in currencies - on a subrakhunchu 506 "In the dovgostrokovki pozoki v inozemnіj currencies." Yakscho to maturity dovgostrokovoї poziki zalishaєtsya Year, then such zaborgovanіst transferred to potochnoї on subrahunok 611 "Flow zaborgovanіst for dovgostrokovimi zobov'yazannyami in natsіonalnіy valyutі" abo 612 "Flow zaborgovanіst for dovgostrokovimi zobov'yazannyami in іnozemnіy valyutі" - Yakscho maєmo cope s Monetary Positions. Such an operation is due to be spent on a debit 505 with a 611 loan for a debit of 506 with a loan of 612, which is the deposit of currency.

Yakscho treaty poziki peredbachene narahuvannya protsentіv then rozrahunki for narahovanimi vіdobrazhayutsya percent for a loan subrahunka 684 "Rozrahunki for narahovanimi percent" that vіdnosyatsya to debit subrahunka 952 "INSHI fіnansovі vitrati", is played with de Obl_k vitrat, pov'yazanih s costs іz zaluchennyam pozikovogo kapіtalu. Payment of interest shall be made in the debit 684 with the credit of rahunka 301 (311).

On osoblivu ulyg merit the accounting sector of the currency positions (turn-key financial assistance). Pozayak zaborgovanosti for such statiami vidnosyatsya to monetary (Statti balance of the coty, and takozh about takoi activi і zobov'yanya, yakі budut otrimanіo oplikcheni u fіksovany (pov vyzachenniy) sumi groshei abo їх еквівалентів (п. 4 П (С) В0 21 "Вплив змін валюних курсів"), then for П (С) БО 21 perraraunok that vidobrazhennya курсових різниць

Table 15.1

ACCOUNTABILITY TA PODCKOVY OBLIK AT THE POSITIONER

To be spent on the date of the balance on the date of the sale.

Kursovі rіznitsі od pererahunku monetary items about fіnansovu dіyalnіst (Fіnansova dіyalnіst - dіyalnіst, yak generally produces to Change log rozmіru i warehouse Vlasnyi that pozikovogo kapіtalu pіdpriєmstva (p.4 P (S) D0 4 "Zvіt about ruh koshtіv penny") have vіdobrazhayutsya skladі іnshih dohodіv (Vitratus) (div. 8 П (С) Б0 21) відповідно on subrakhunks 744 «Дохід від не-операційної курсової різниці» та 974 «Втрати від неопераційних курсових різниць».

Naraahuvannya percentage of the bill zdіysnyuvati for the date, spelled out in such an agreement. Napriklad, abo naprikintsі mіsyatsya, abo naprikintsі quarter, abo on the date of repayment of the loan is tsuche for the rate of the NBU on the date naraahuvannya. Pozayak zaborgovannost for accrued interest takozh vidnesitsya to monetary items, then on the date spent rozraunkіv that on the balance sheet date zdіysnyuvati pererahunok kursovikh riznits. Ці різниці також належать до інших доходів (витрат) (див.).

The basic methods of conducting a survey are to designate the tags for the operations of the posi- tioner, in the table 15.2.