home Buch. Accounting, auditing Бухгалтерський облік - Ловінська L. G.

Бухгалтерський облік - Ловінська L. G.

Розділ 8. ОБЛІК ЗОБОВ'ЯЗАНЬ

8.1. Zobov'yana, criteriya viznannya ta klasifikatsiya

Zobov'yanya - tsezherela zaluchenih kostyv pidpriemstva, yakі, krim masnogo kapitalu, formyut pasiv balance. Zgіdno standard 2 "Balance" zobov'yazannya - zaborgovinost pіdpriєstva, yaka виникла внаслідок other podiy i otpushennya anchors; Yak ochikuyutsya, prizvede before zmenshennya resursiv pidpriemstva, scho vtilyuyut v sobi ekonomichnyi vigody.

Methodical ambush of formulating in the accounting area of ​​information about the activities is regulated by the Provisions (standard) of the accounting area 11 "Zobov'yazannya", which is confirmed by the order of the Ministry of Finance of Ukraine on January 31, 2000, No. 20.

Zgіdno z znachnichim posoblenyam zobov'yazanya viznatsya, yaksho yogo otsinka mozhe budi dostovirno viznachena ta існує дімірність зменшення економічних вигід у майбутньому внаслідок його погашення.

In the accounting area, the zobov'yazannya grupuyutsya on:

• Dovgostrokovi,
• Streamlined,
• Zabezpechennya,
• Neperedbacheni zobov'yanya,
• Come Maybutnih period.

Until the days of the settlement, the so-called zobov, the first term of repayment of a number of bushings of more than 12 months. Prior to them lay down dovgostrokovki poses bank, vidanі on the lines of more than one rock, dovgostrokovі vekselі vidanі, довгострокові збов'яняня за орендою та зобов'язання за облігаціями.

Poktnimi (short-rowed) vvozhayutsya zobov'yazannya, lines zapushennia yakih buchat obtachkovleniya stretch streaming rock. Prior to them lay down zobov'yana before the post-elders for the maintenance of material values, before pikadrychikami for vikonanі roboti and service, zobov'yanya before pratsyuyuchimi for naraohovanuyu zabobitnoyu plateau, before the budget, sotsialnimi funds by that of the other creditors.

Zabezpechennya - tseobovaniya z in unrecognized sumo by an hour of repayment on the date of balance.

Nedepredbachenymi vvazhayutsya soi zobov'yanya, yakі mozhut viniknuti vaslidok past podi, and іsnuvannya yakih mozhe bouti pidtverdzheno maybutnimi podiami, abo zobov'yaznya, yakі can not dostovirno viznachit.

Come on Maybutnih periodiv - tse takі dokhodi, yakі vinikli in daniy hour, ali vidnosyatsya to majbutnih period.

Oblіkovuyut dovgostrokovі and streaming zobov'yanya їx views on okremih rahunkah accounting area and vizobrazhayutsya okremimi rozdilami pasivu balance.

Zavdannyi oblku zobov'yazan є svoechasnee, pnene i properlynoy documentary and vidobrazhennya on rahunks synthetic and analitic obliku gordarnye operatsi viniknennya i zapushennya khartertskoy zaborgovanosti, do not admit a stitching from payments and unique fine penalties.