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Buhgaltersky Obl_k - Lovіnska LG
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Buhgaltersky Obl_k - Lovіnska LG
10.5. Obl_k dohodіv od fіnansovih operatsіy
For oblіku dohodіv od fіnansovih іnvestitsіy in INSHI pіdpriєmstva up rahunkіv priznacheno rahunki:
Rakhunok 72 "Dohіd od uchastі in kapіtalі"
Rakhunok 73 "INSHI fіnansovі income".
Rakhunok 72 "Dohіd od uchastі in kapіtalі" vikoristovuєtsya for vіdobrazhennya pributku, obsession od іnvestitsіy in asotsіyovanі, dochіrnі abo spіlnі pіdpriєmstva, Obl_k yakih zdіy-
snyuєtsya method for uchastі in kapіtalі. uchastі method in kapіtalі peredbachaє zbіlshennya abo zmenshennya balansovoї vartostі fіnansovih іnvestitsіy on the bag vіdpovіdno zbіlshennya abo zmenshennya chastki іnvestora in Vlasnyi kapіtalі ob'єkta іnvestuvannya.
In tsomu vipadku rakhunok 72 "Dohіd od uchastі in kapіtalі" bude koresponduvati bezposeredno s debit rahunka 14 "Іnvestitsії pov'yazanim parties for by oblіku uchastі in kapіtalі".
Entries in schodo vіdobrazhennya oblіku іnvestitsіy, Obl_k yakih leads the method uchastі in kapіtalі, imposed in the Table. 10.2.
Rakhunok 73 "INSHI fіnansovі income" for vikoristovuєtsya vіdobrazhennya divіdendіv, protsentіv that іnshih dohodіv, obsession od fіnansovih іnvestitsіy (krіm dohodіv, SSMSC oblіkovuyutsya method for uchastі in kapіtalі).
Obl_k operatsіy, pov'yazanih іz otrimannyam іnshih fіnansovih dohodіv, i zdіysnennya іnshih fіnansovih vitrat imposed in
Table. 10.3.
Naprikіntsі zvіtnogo perіodu balance rahunkіv 72 "Dohіd od uchastі in kapіtalі" 73 "INSHI fіnansovі income", 95 "Fіnansovі vitrati" 96 "Vtrati od uchastі in kapіtalі" spisuyutsya on subrahunok 792 "Result fіnansovih operatsіy", scho daє zmogu viznachiti result od fіnansovoї dіyalnostі pіdpriєmstva.
RECORDING schodo VІDOBRAZHENNYA In OBLІKU ІNVESTITSІY, Obl_k YAKIH LEADS FOR BY UCHASTІ In KAPІTALІ
| number | Naymenuvannya operatsії |
Buhgaltersky records |
|
|
Dt rahunka abo subrahunka |
KT rahunka abo subrahunka |
||
1 |
2 |
3 |
4 |
1 |
Zdіysneno іnvestitsії in asotsіyovanі abo spіlnі pіdpriєmstva |
141 "Іnvestitsії pov'yazanim parties for by oblіku uchastі in kapі- talі " |
Rahunki oblіku penny koshtіv, negotiable, non-negotiable aktivіv |
2 |
Vіdobrazheno іnvestorom Prybutok, obsession (nalezhny) od uchastі in kapіtalі |
141 "Іnvestitsії pov'yazanim parties for by oblіku uchastі in kapіtalі" |
72 "Dohіd od uchastі in kapіtalі" |
3 |
Narahovanі pіdpriєmstvom divіdendi od іnvestitsіy scho oblіkovuyutsya method for uchastі in kapіtalі |
373 "for Rozrahunki narahovanimi income" |
141 "Іnvestitsії pov'yazanim parties for by oblіku uchastі in kapіtalі" |
4 |
Vіdobrazheno іnvestorom Chastain zbitku in skladі vtrat od uchastі in kapіtalі (Yakscho result dіyalnostі pіdpriєmstva, іnvestitsії in yak oblіkovuyutsya method for oblіku uchastі in kapіtalі, Je zbitok) |
96 "Vtrati od uchastі in kapіtalі" |
141 "Іnvestitsії pov'yazanim parties for by oblіku uchastі in kapіtalі" |
5 |
Vіdneseno revenues od uchastі in kapіtalі, otrimanі for zvіtny Year, to warehouse fіnansovogo result od fіnansovih operatsіy |
72 "Dohіd od uchastі in kapіtalі" |
792 "Result fіnansovih operatsіy" |
6 |
Retired vtrati od uchastі in kapіtalі, oderzhanі for the Year for viznachennya fіnansovogo result od fіnansovih operatsіy |
792 "Result fіnansovih operatsіy" |
96 "Vtrati od uchastі in kapі- talі " |
table 10.3
Obl_k OPERATSІY, POV'YAZANIH 3 OTRIMANNYAM ІNSHIH FІNANSOVIH DOHODІV the I ZDІYSNENNYAM ІNSHIH FІNANSOVIH VITRAT
| number | Naymenuvannya operatsії |
Buhgaltersky records |
|
|
Dt rahunka abo subrahunka |
KT rahunka abo subrahunka |
||
1 |
2 |
3 |
4 |
1 |
Narahovanu scrip divіdendіv, protsentіv, royaltі scho pіdlyagayut otrimannyu |
373 "for Rozrahunki narahovanimi income" |
73 "INSHI fіnansovі income" |
2 |
In razі zdіysnennya fіnansovih іnvestitsіy in tsіnnі Paper the scho peredbachayut narahuvannya (otrimannya) them protsentіv (krіm іnvestitsіy, Obl_k yakih leads the method uchastі in kapіtalі) schomіsyatsya abo not rіdshe yak once per quarter scrip protsentіv, yak pripadaє on Danian mіsyats (quarter ), to a warehouse vіdnositsya dohodіv zvіtnogo perіodu |
373 "for Rozrahunki narahovanimi income" |
73 "INSHI fіnansovі income" |
3 |
Vitrati on fіnansovu Orenda aktivіv |
95 "Fіnansovі vitrati" |
685 's Rozrahunki іnshimi creditors " |
4 |
Narahovanі vitrati, pov'yazanі іz zaluchennyam pozichkovogo kapіtalu |
95 "Fіnansovі vitrati" |
684 "for Rozrahunki narahovanimi vіdsotkami" |
5 |
Vіdobrazheno discount for operatsіyami s bills |
95 "Fіnansovі vitrati" |
34 "Korotkostrokovі vekselі oderzhanі" |
6 |
Vіdneseno INSHI fіnansovі income otrimanі for zvіtny Year, to warehouse fіnansovogo result od fіnansovih operatsіy |
73 "INSHI fіnansovі income" |
792 "Result fіnansovih operatsіy" |
7 |
Retired fіnansovі vitrati for the Year for viznachennya fіnansovogo result od fіnansovih operatsіy |
792 "Result fіnansovih operatsіy" |
95 "Fіnansovі vitrati" |
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