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Fіnansi of companies - Poddєrogіn AM

2.2.2. ROZRAHUNKI PLATІZHNIMI DORUCHENNYAMI

Platіzhne doruchennya - tse pismove doruchennya vlasnika rahunka pererahuvati vіdpovіdnu scrip zi Svoge rahunka on rakhunok otrimuvacha koshtіv.

Platіzhnі doruchennya zastosovuyutsya in rozrahunkah schodo mіstsevih and takozh mіzhmіskih supply for goods (works, Hotel). Pong zabezpechuyut Maximum nablizhennya strokіv otrimannya inventory materіalnih tsіnnostey i zdіysnennya payments priskoryuyut obertannya werewolf koshtіv; zapobіgayut viniknennyu kreditorskoї zaborgovanostі in pokuptsіv.

Rozrahunki platіzhnimi doruchennyami zdіysnyuyutsya takozh for operatsіyami monetized. Tse platezhі to budget tsіlovih Reigning fondіv; platezhі Credit Set for bankіvskimi pozichkami.

Rozrahunki platіzhnimi doruchennyami zdіysnyuyutsya for with such a scheme (Fig. 2.1).

1 - postachalnik vіdvantazhuє produktsіyu (vikonuє robots Hotel); 2 - postachalnik vistavlyaє rakhunok invoice for produktsіyu, robots, Hotel; 3 - pokupets podaє to the bank, scho yogo obslugovuє, platіzhne doruchennya; 4 - Bank pokuptsya spisuє s yogo rahunka Costa; 5 - Bank pokuptsya povіdomlyaє pokuptsya - vlasnika rahunka koshtіv about write-downs; 6 - Bank pokuptsya peredaє Electonics zv'yazkom abo nadsilaє platіzhne doruchennya vіdpovіdnu on the bag to the bank postachalnika; 7 - Bank postachalnika (otrimuvacha koshtіv) zarahovuє Costa on rakhunok postachalnika; 8 - Bank postachalnika povіdomlyaє postachalnika about nadhodzhennya koshtіv on rozrahunkovy rakhunok vipiskoyu s rozrahunkovogo rahunka.

Platіzhne doruchennya priymaє tіlki Bank in furrows koshtіv on rozrahunkovomu rahunku, krіm doruchen on pererahu vannya to the budget sum podatkіv, zborіv, obov'yazkovih platezhіv i vneskіv to Reigning tsіlovih fondіv.

Yakscho postachalnik (otrimuvach koshtіv) not Got rahunka in bank abo rozrahunki mіzh postachalnikom i pokuptsem platіzhnim doruchennyam nemozhlivі, pіdpriєmstvo Mauger vikonati rozrahunok garantovanim platіzhnim doruchennya through pіdpriєmstva zv'yazku. Garantovanі platіzhnі doruchennya zastosovuyutsya in razі perekazu koshtіv on viplatu zarobіtnoї pay pratsіvnikam scho zagotovlyayut sіlskogospodarsku produktsіyu in the village, de vіdsutnі bankіvskі install.

So needless perekazuyut okremim gromadyanam pensії, zarobіtnu fee avtorsky fee vitrati, pov'yazanі s vіdryadzhennyam, toscho. Such vipadkah pіdpriєmstvo-platnik vipisuє platіzhne doruchennya de viznacheno priznachennya vkazanoї sumi on pіdpriєmstvo zv'yazku peredaє i yogo to the bank. Before doruchennya dodayutsya forms zapovnenih penny perekazіv on otrimuvachіv i zagalny list otrimuvachіv pennies.

Rozrahunki platіzhnimi doruchennyami toil in a number of positive storіn porіvnyannі s іnshimi forms rozrahunkіv and the Same:

- Just vіdnosno i Shvidky document;

- Priskorennya Ruhu koshtіv;

- Mozhlivіst vikoristannya danoї FORMS rozrahunkіv for platezhіv monetized.