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11.4. Meta, i tehnіka structure skladannya zvіtu about fіnansovі result
Zmіst i form Zvіtu fіnansovі about the result, and takozh zagalnі vimogi to rozkrittya yogo articles viznachayutsya P (C) BO 3 "Zvіt fіnansovі about the result."
Zgіdno s P (C) BO 3 "Zvіt about fіnansovі results" - tse zvіt about income vitrati i fіnansovі result dіyalnostі pіdpriєmstva.
The structure of P (C) BO 3:
- zagalnі position;
- viznachennya dohodіv i vitrat;
- viznachennya pributku (zbitku) for zvіtny perіod;
- Elements operatsіynih vitrat;
- rozrahunok pokaznikіv pributkovostі aktsіy.
Metoyu skladannya Zvіtu about fіnansovі result Je nadannya koristuvacham povnoї, pravdivoї that neuperedzhenoї information The income vitrati, pributki zbitki i od dіyalnostі pіdpriєmstva for zvіtny perіod.
Over the minds scho Mauger Buti otsіnka income dostovіrno viznachena, dohіd in Zvіtі about fіnansovі result vіdobrazhaєtsya when nadhodzhennya asset abo repayment zobov'yazannya, SSMSC prizvodyat to zbіlshennya Vlasnyi kapіtalu pіdpriєmstva (krіm zrostannya kapіtalu for rakhunok vneskіv uchasnikіv).
Over the minds scho Mauger Buti otsіnka vitrat dostovіrno viznachena, vitrati vіdobrazhayutsya in Zvіtі fіnansovі about the result at the time of the asset vibuttya abo zbіlshennya zobov'yazannya, SSMSC prizvodyat to zmenshennya Vlasnyi kapіtalu pіdpriєmstva (krіm zmenshennya kapіtalu for yogo rakhunok viluchennya abo rozpodіlu vlasnikami).
Yakscho asset zabezpechuє ekonomіchnі Vigoda protyagom kіlkoh zvіtnih perіodіv then vitrati vіdobrazhayutsya in zvіtі about fіnansovі results on systematic osnovі that ratsіonalnogo їh rozpodіlu (napriklad have viglyadі amortizatsії) protyagom quiet zvіtnih perіodіv, if nadhodyat vіdpovіdnі ekonomіchnі Vigoda.
Zgortannya dohodіv i vitrat not dozvolyaєtsya, krіm vipadkіv, peredbachenih vіdpovіdnimi regulations (standards).
Income i vitrati suggestive in Zvіtі about fіnansovі result s metoyu viznachennya pure pributku. Fіnansovі result, zvіtі viznachayutsya i vіdobrazhayutsya in rozrіzі zvichaynoї dіyalnostі that Nadzvychaina sytuatsia podіy.
Prybutok od zvichaynoї dіyalnostі viznachaєtsya yak rіznitsya mіzh pributkom od zvichaynoї dіyalnostі to opodatkuvannya that sumoyu podatkіv s pributku. Zbitok od zvichaynoї dіyalnostі dorіvnyuє zbitku od zvichaynoї dіyalnostі to opodatkuvannya that sumі podatkіv on Prybutok.
Clean Prybutok (zbitok) rozrahovuєtsya algebraїchna yak scrip pributku (zbitku) od zvichaynoї dіyalnostі that Nadzvychaina sytuatsia pributku, Nadzvychaina sytuatsia zbitku that podatkіv s Nadzvychaina sytuatsia pributku.
Zvіt about fіnansovі result for 2000 p. skladaєtsya s dvoh rozdіlіv, skin s yakih rozkrivaє Pevnyi aspect dohodіv, vitrat i fіnansovih rezultatіv pіdpriєmstva (tab. 11.4).
Rozdіl the I "Fіnansovі results" podaє іnformatsіyu about revenues vitrati i s point Zora vlasnika pіdpriєmstva.
Rozdіl II "Elements operatsіynih vitrat" nadaє іnformatsіyu for analіzu structuring vitrati for ekonomіchnimi Some of the elements.
table 11.4
CODY | ||||
Date (Year, mіsyats number) |
01 |
|||
Pіdpriєmstvo ............ ... .......... ......... .. | ............... ... For EDRPOU |
|||
Teritorіya ............................... ......... |
............... ... For KOATUU |
|||
Form vlasnostі ...................... ......... |
..................... ... Of KPH |
|||
Authority sovereign upravlіnnya ... .. ......... |
.................. For Spode |
|||
Galuzo ................................. .. ......... | .................. ... For ZKGNG |
|||
View ekonomіchnoї dіyalnostі ............... ... |
...................... for Oued |
|||
Odinitsya vimіru: yew. USD ......... .. ...... ... |
.......... The control suma |
ZVІT PRO FІNANSOVІ result
20__ Year
1801003 I. FІNANSOVІ result
statte |
Code row |
For zvіtny perіod |
For poperednіy perіod |
1 |
2 |
3 |
4 |
Dohіd (viruchka) od realіzatsії produktsії (tovarіv, robіt, poslug) |
010 |
||
Podatok on Dodanim vartіst |
015 |
() |
() |
excise zbіr |
020 |
() |
() |
025 |
() |
() |
|
INSHI virahuvannya s income |
030 |
() |
() |
Clean dohіd (viruchka) od realіzatsії produktsії (tovarіv, robіt, poslug) |
035 |
||
Sobіvartіst realіzovanoї produktsії (tovarіv, robіt, poslug) |
040 |
() |
() |
gross Prybutok |
050 |
||
zbitok |
055 |
() |
() |
INSHI operatsіynі Income |
060 |
() |
() |
Admіnіstrativnі vitrati |
070 |
() |
() |
Vitrati on zbut |
080 |
() |
() |
INSHI operatsіynі vitrati |
090 |
() |
() |
Prodovzhennya Table. 11.4
statte |
Code row |
For zvіtny perіod |
For poperednіy perіod |
1 |
2 |
3 |
4 |
Fіnansovі result od operatsіynoї dіyalnostі: |
|||
Prybutok |
100 |
||
zbitok |
105 |
() |
() |
Dohіd od uchastі in kapіtalі |
110 |
||
INSHI fіnansovі Income |
120 |
||
INSHI Income |
130 |
||
Fіnansovі vitrati |
140 |
() |
() |
Vtrati od uchastі in kapіtalі |
150 |
() |
() |
INSHI vitrati |
160 |
() |
() |
Fіnansovі result od zvichaynoї dіyalnostі to opodatkuvannya: |
|||
Prybutok |
170 |
||
zbitok |
175 |
() |
() |
Podatok on Prybutok od zvichaynoї dіyalnostі |
180 |
() |
() |
Fіnansovі result od zvichaynoї dіyalnostі: |
|||
Prybutok |
190 |
||
zbitok |
195 |
() |
() |
Nadzvichaynі: |
|||
revenue |
200 |
||
vitrati |
205 |
() |
() |
Podatki s Nadzvychaina sytuatsia pributku |
210 |
() |
() |
clean: |
|||
Prybutok |
220 |
||
zbitok |
225 |
() |
() |
Zakіnchennya Table. 11.4
II. Elements OPERATSІYNIH VITRAT
Naymenuvannya pokaznika |
Code row |
For zvіtny perіod |
For poperednіy perіod |
1 |
2 |
3 |
4 |
Materіalnі costs |
230 |
||
Vitrati to pay pratsі |
240 |
||
Vіdrahuvannya to come in sotsіalnі |
250 |
||
depreciation |
260 |
||
INSHI operatsіynі vitrati |
270 |
||
at once |
280 |
III. ROZRAHUNOK POKAZNIKІV PRIBUTKOVOSTІ AKTSІY
Hosting Project stattі |
Code row |
For zvіtny perіod |
For poperednіy perіod |
1 |
2 |
3 |
4 |
Serednorіchna Quantity simply aktsіy |
300 |
||
Skorigovana serednorіchna Quantity simply aktsіy |
310 |
||
Clean Prybutok scho pripadaє one common aktsіyu |
320 |
||
Skorigovany clean Prybutok scho pripadaє one common aktsіyu |
330 |
||
Divіdendi one common aktsіyu |
340 |
Kerіvnik
HEAD accountant
Procedure skladannya zvіtu fіnansovі about results which are submitted at the table. 11.5.
I. FІNANSOVІ result
statte |
Code row |
P (S) BO 3 № |
Dzherelo Informácie |
Dohіd (viruchka) od realіzatsії produktsії (tovarіv, robіt, poslug) |
010 |
Vіdobrazhaєtsya zagalny dohіd (viruchka) od realіzatsії produktsії, tovarіv, robіt abo poslug, tobto without virahuvannya nadanih znizhok, Povernennya Prodan tovarіv that podatkіv s sale (podatku on Dodanim vartіst, excise Zborov toscho) |
Rakhunok 70 "Income od realіzatsії" (credit turnover) |
Podatok on Dodanim vartіst |
015 |
Suma podatku on Dodanim vartіst, yak enabled to warehouse income (viruchki) od realіzatsії produktsії (tovarіv, robіt, poslug) |
Rakhunok 70 "Income od realіzatsії" (MPE vіdobrazhennya for debit rahunka) |
excise zbіr |
020 |
Pіdpriєmstva - paysite Zborov excise vіdobrazhayut scrip, yak vrahovana in skladі income (viruchki) od realіzatsії produktsії (tovarіv, robіt, poslug) |
Rakhunok 70 "Income od realіzatsії" (vіdobrazhennya Sumi Zborov for excise debit rahunka) |
025 |
Pіdpriєmstva, SSMSC splachuyut INSHI Zborov podatki abo s turnover in the bag pokazuyut їh vіlnomu row zvіtu about fіnansovі result |
Rakhunok 70 "Income od realіzatsії" (vіdobrazhennya іnshih zborіv abo podatkіv for debit rahunka) |
|
INSHI virahuvannya s income |
030 |
Vіdobrazhayutsya nadanі znizhki, Povernennya tovarіv that INSHI Sumi, scho pіdlyagayut virahuvannyu s income (viruchki) od realіzatsії produktsії (tovarіv, robіt, poslug) |
Rahunki 701-704 |
Clean dohіd (viruchka) od realіzatsії produktsії (tovarіv, robіt, poslug) |
035 |
035 = 010 - 015 - 020 - 030 |
Prodovzhennya Table. 11.5
statte |
Code row |
P (S) BO 3 № |
Dzherelo Informácie |
|||||
Sobіvartіst realіzovanoї produktsії (tovarіv, robіt, poslug) |
040 |
Pokazuєtsya virobnicha sobіvartіst realіzovanoї produktsії (robіt, poslug) abo sobіvartіst realіzovanih tovarіv. Sobіvartіst realіzovanoї produktsії (tovarіv, robіt, poslug) viznachaєtsya zgіdno s position (standard) buhgalterskogo oblі- ku 9 "Inventories" |
Rakhunok 90 "Sobіvartіst realіzatsії" |
|||||
gross: |
||||||||
Prybutok |
050 |
050 = 035 - 040 |
||||||
zbitok |
055 |
|||||||
INSHI operatsіynі Income |
060 |
Vіdobrazhayutsya sumi іnshih dohodіv od operatsіynoї dіyalnostі pіdpriєmstva, krіm income (viruchki) od realіzatsії produktsії (tovarіv, robіt, poslug): dohіd od operatsіynoї Orenda aktivіv; dohіd od operatsіynih rіznits coursework; vіdshkoduvannya ranіshe aktivіv write-downs; dohіd od realіzatsії werewolf aktivіv (krіm fіnansovih іnvestitsіy) toscho |
rakhunok 71 "Inshyj operatsіyny dohіd" |
|||||
Admіnіstrativnі vitrati |
070 |
Vіdobrazhayutsya zagalnogospodarskі vitrati, pov'yazanі s upravlіnnyam that obslugovuvannyam pіdpriєmstva |
Rakhunok 92 "Admіnіstrativnі vitrati" |
|||||
Vitrati on zbut |
080 |
Vіdobrazhayutsya vitrati pіdpriєmstva, pov'yazanі s realіzatsієyu produktsії (tovarіv) - vitrati on utrimannya pіdrozdіlіv scho zaymayutsya zbutom produktsії (tovarіv), advertising, pre- rate produktsії spozhivacham toscho |
Rakhunok 93 "Vitrati on zbut" |
Prodovzhennya Table. 11.5
statte |
Code row |
P (S) BO 3 № |
Dzherelo Informácie |
|||||
090 |
Vіdobrazhayutsya sobіvartіst realіzovanih virobnichih zapasіv; sumnіvnі (beznadіynі) Borg that vtrati od znetsіnennya zapasіv; vtrati od operatsіynih rіznits coursework; viznanі ekonomіchnі sanktsії; vіdrahuvannya zabezpechennya for the following operatsіynih vitrat and takozh usі INSHI vitrati scho vinikayut in protsesі operatsіynoї dіyalnostі pіdpriєmstva (krіm vitrat scho vklyuchayutsya to sobіvartostі produktsії, tovarіv, robіt, poslug) |
Rakhunok 94 "INSHI vitrati operatsіynoї dіyalnostі" |
||||||
Fіnansovі result od operatsіynoї dіyalnostі: |
||||||||
Prybutok |
100 |
(050 abo 055) + 060 + + 070 + 080 + 090 |
||||||
zbitok |
105 |
|||||||
Dohіd od uchastі in kapіtalі |
110 |
Vіdobrazhaєtsya dohіd, otrimany od іnvestitsіy in asotsіyovanі, dochіrnі abo spіlnі pіdpriєmstva, Obl_k yakih is the method in uchastі kapіtalі |
Rakhunok 72 "Dohіd od uchastі in kapіtalі" |
|||||
INSHI fіnansovі Income |
120 |
Pokazuyutsya divіdendi, the percentage that INSHI income otrimanі od fіnansovih іnvestitsіy (krіm dohodіv, SSMSC oblіkovuyutsya method for uchastі in kapіtalі) |
Rakhunok 73 "INSHI fіnansovі income" |
|||||
INSHI Income |
130 |
Pokazuєtsya dohіd od realіzatsії fіnansovih іnvestitsіy, non-negotiable aktivіv i Mainova kompleksіv; dohіd od neoperatsіynih coursework rіznits that INSHI income SSMSC vinikayut in protsesі zvichaynoї dіyalnostі, ale s not pov'yazanі operatsіynoyu dіyalnіstyu pіdpriєmstva |
rakhunok 74 "INSHI income" |
Prodovzhennya Table. 11.5
statte |
Code row |
P (S) BO 3 № |
Dzherelo Informácie |
||||||||||
Fіnansovі vitrati |
140 |
Pokazuyutsya vitrati on the percentage that INSHI vitrati pіdpriєmstva, pov'yazanі іz zaluchennyam pozikovogo kapіtalu |
Rakhunok 95 "Fіnansovі vitrati" |
||||||||||
Vtrati od uchastі in kapіtalі |
150 |
Vіdobrazhaєtsya zbitok, sprichineny іnvestitsіyami in asotsіyovanі, dochіrnі abo spіlnі pіdpriєmstva, Obl_k yakih Provadia method uchastі in kapіtalі |
Rakhunok 96 "Vtrati od uchastі in kapіtalі" |
||||||||||
INSHI vitrati |
160 |
Vіdobrazhayutsya sobіvartіst realіzatsії fіnansovih іnvestitsіy, non-negotiable aktivіv, Mainova kompleksіv; vtrati od neoperatsіynih rіznits coursework; vtrati od utsіnki fіnansovih іnvestitsіy aktivіv that non-negotiable; INSHI vitrati, SSMSC vinikayut in protsesі zvichaynoї dіyalnostі (krіm fіnansovih vitrat), ale s not pov'yazanі operatsіynoyu dіyalnіstyu pіdpriєmstva |
Rakhunok 97 "INSHI vitrati" |
||||||||||
Fіnansovі result od zvichaynoї dіyalnostі to opodatkuvannya: |
|||||||||||||
Prybutok |
170 |
(100 abo 105) + 110 + 120 + + 130 + 140 + 150 + 160 |
|||||||||||
zbitok |
175 |
||||||||||||
Podatok on Prybutok od zvichaynoї dіyalnostі |
180 |
Pokazuєtsya scrip podatkіv on Prybutok od zvichaynoї dіyalnostі, viznachena zgіdno s position (standard) boo galterskogo oblіku 17 "Podatok on Prybutok" |
Rakhunok 981 "on Prybutok Podatki od zvichaynoї dіyalnostі" |
||||||||||
Fіnansovі result od zvichaynoї dіyalnostі |
|||||||||||||
Prybutok |
190 |
190 = 170-180 |
|||||||||||
zbitok |
195 |
195 = 175 + 180 |
Zakіnchennya Table. 11.5
statte |
Code row |
P (S) BO 3 № |
Dzherelo Informácie |
|||||
Nadzvichaynі: |
||||||||
revenue |
200 |
Pributki abo zbitki od іnshih podіy that operatsіy, SSMSC vіdpovіdayut viznachennyu Nadzvychaina sytuatsia podіy |
Rakhunok 75 "Nadzvichaynі income" |
vitrati |
205 |
Nevіdshkodovanі zbitki od Nadzvychaina sytuatsia podіy (stihіynogo Lehigh pozhezh, technological avarіy toscho) vklyuchayuchi costs of zapobіgannya viniknennyu vtrat od stihіynogo dashing that technogenic avarіy, SSMSC viznachenі for virahuvannyam SUMI insurance vіdshkoduvannya that pokrittya vtrat od Nadzvychaina sytuatsia situatsіy for rakhunok іnshih Jerel. Zbitki od Nadzvychaina sytuatsia podіy vіdobrazhayutsya for virahuvannyam Sumi, yak on zmenshuєtsya podatok on Prybutok od zvichaynoї dіyalnostі vnaslіdok Tsikh zbitkіv |
Rakhunok 99 "Nadzvichaynі vitrati" mіnus 982 "on Prybutok Podatki od Nadzvychaina sytuatsia podіy" |
Podatki s Nadzvychaina sytuatsia pributku |
210 |
Vіdobrazhaєtsya scrip podatkіv scho pіdlyagaє splatі s pributku od Nadzvychaina sytuatsia podіy |
|
clean Prybutok |
220 |
(190 abo 195) + 200 + 205 + 210 |
|
clean zbitok |
225 |
Naymenuvannya pokaznika |
Code row |
Dzherelo Informácie |
|
Materіalnі costs |
230 |
rakhunok 80 "Materіalnі vitrati" |
|
Vitrati to pay pratsі |
240 |
Rakhunok 81 "Vitrati to pay pratsі" |
|
Vіdrahuvannya on sotsі- alnі come in |
250 |
Rakhunok 82 "Vіdrahuvannya sotsіalnі to come in" |
|
depreciation |
260 |
Rakhunok 83 "depreciation" " |
|
INSHI operatsіynі vitrati |
270 |
rakhunok 84 "INSHI operatsіynі vitrati |
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