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Fіnansi of companies - Poddєrogіn AM

2.2.4. ROZRAHUNKI CHEQUES

Check - pismove rozporyadzhennya paysite svoєmu bank splatiti zi Svoge rahunka pred'yavniku check vіdpovіdnu penny scrip.

In rozrahunkah mіzh pіdpriєmstvami zastosovuyutsya rozrahunkovі checks. For otrimannya gotіvki s rahunkіv in bankіvskih install vikoristovuyutsya groshovі checks.

Rozrahunkovy check - tse document standartnoї FORMS s doruchennyam chekodavtsya svoєmu bankovі perekazati Costa on rakhunok pred'yavnika check (otrimuvacha koshtіv). Rozrahunkovy check, yak i platіzhne doruchennya, zapovnyuє paysite. On vіdmіnu od platіzhnogo doruchennya I check peredaєtsya paysites pіdpriєmstvu - otrimuvachu payment bezposeredno pid hour zdіysnennya gospodarskoї operatsії. Otrimuvach payment podaє svіy check at the bank for payment.

Іsnuє kіlka vidіv rozrahunkovih chekіv: aktseptovanі not aktseptovanі Bank, s i lіmіtovanih nelіmіtovanih knizhok. Ostannі zastosovuyutsya in mіstsevih rozrahunkah for otrimanі goods, nadanі Hotel have postіynih rozrahunkah s organіzatsіyami transport (freight charge), s pіdpriєmstvami zv'yazku.

Groshovі checks zastosovuyutsya tіlki for otrimannya pіdpriєmstvami s rahunkіv in bankіvskih install gotіvki for viplati zarobіtnoї pay, i premіy vinagorod, divіdendіv, koshtіv on vіdryadzhennya on gospodarskі vitrati.

Paysites by check zavzhdi Je Bank abo іnsha Credit install. Right chekodavtsya - zvertatisya to the bank s vimogoyu schodo check payment; obov'yazok bank - vikonati qiu vimogu, vihodyachi s lands mіzh bank i klієntom. Vіdpovіdno chekovoї to please the Yogo klієntu dozvolyaєtsya vikoristovuvati vlasnі and takozh Costa zaluchenі to pay for svoїh chekіv. Bank splachuє gotіvkoyu abo bezgotіvkovim perekazom koshtіv s rahunka chekodavtsya on rakhunok pred'yavnika check.

Check yak penny document korotkostrokovoї dії not Got status laws platіzhnogo zasobu. Obіg chekіv not regulyuєtsya zakonodavstvom and viznachaєtsya require komertsіynogo turnover. Through tse rozrahunki checks toil umovny character: vidacha borzhnikom check not slit oznachaє Pay yogo zobov'yazan to the creditor. Zobov'yazannya pogashaєtsya tіlki pіslya povnoї check payment bank-paying students.

Chekov form rozrahunkіv potrebuє od bankіvskoї place the dotrimannya vіdpovіdnih rules: Bank zobov'yazany upevnitisya in dostovіrnostі check (form termіn dії, vіdsutnіst vipravlen, vіdpovіdnіst pіdpisu chekodavtsya zrazku pіdpisu, yaky in Je bankіvskіy ustanovі). Check Mauger Buti Sponsored tіlki tіy osobі, yak vkazano in nomu (іmenny check); abo pred'yavniku, if a check residence pred'yavnika. Chekodavets not tіlki Nese vіdpovіdalnіst for check payment bank-paying students, and the second zobov'yazany zabezpechiti Tsey platіzh, zazdalegіd Nada bank neobhіdnі Costa for pokrittya svoїh chekіv (Costa on rahunku chekodavtsya chi credit). For vidachu check without pokrittya chekodavets Nese vіdpovіdalnіst. Bank-paysite, pіdpis yakogo to check vіdsutnіy, yak usually not Nese vіdpovіdalnostі vlasnikom to check for yogo payment krіm vipadkіv, if the bank accepted the check.

Rozrahunok zdіysnyuєtsya check for the scheme guidance in Fig. 2.3.

1 - postachalnik peredaє pokuptsevі goods; 2 - pokupets peredaє check postachalniku; 3 - postachalnik peredaє svіy check at the bank; 4 - Bank postachalnika napravlyaє check to pay in pokuptsya Bank; 5 - Bank paysite spisuє Costa s rahunka pokuptsya product; 6 - Bank povіdomlyaє paysite paysite koshtіv about write-downs; 7 - Bank paysite perekazuє bank postachalnika vіdpovіdnі Costa; 8 - Bank postachalnika zarahovuє Costa on rakhunok postachalnika; 9 - Bank postachalnika povіdomlyaє postachalnika about zarahuvannya koshtіv to yogo rakhunok.

Chekov form rozrahunkіv Got pevnі perevagi before іnshimi forms. Tse peredovsіm, vіdnosna shvidkіst rozrahunkіv i nadhodzhennya koshtіv on rakhunok postachalnika scho spriyaє zmenshennyu debіtorskoї zaborgovanostі. Printsipovimi nedolіkami takoї FORMS rozrahunkіv Je nedostatnya garantіya payments oskіlki on rahunku chekodavtsya Mauger not Buti potrіbnih koshtіv; nemozhlivіst rozrahunkіv checks on the great scrip; skladnіst clearance check.