home Finance Books Фінанси підприємств - Філімоненков О.С.

Фінанси підприємств - Філімоненков О.С.

2.3. Поточні та інші рахунки підприємств у banks, order їх відкриття та руху коштів на них

Yuridichnі that fіzichnі individuals - sub'єkti pіdpriєmnitskoї dіyalnostі scho toil samostіyny balance that zareєstrovanі vstanovlenomu in order to zberіgannya that oblіku Ruhu penny koshtіv from banks, scho obslugovuyut їh, mozhut vіdkrivati potochnі, valyutnі that INSHI rahunki.

For vidkrtya streaming rahunka juridical and phisical individuals - sub'єctiі pіdprієmnіkіkі діяльності podayut up to establish a bank, yak obuslugovuvatime їх, такі документи:

1. I am applying for a visit to the disabled person, who is registered as the head accountant of the application. For vіsutnostіi sit the head accountant application pіdpіує тільки керівник.

2. Kopіyu svіdotstva pro Reigning reєstratsіyu pіdpriєmstva in organі derzhavnoї vikonavchoї Vladi abo in іnshomu organі, upovnovazhenomu zdіysnyuvati Reigning reєstratsіyu, zasvіdchenu notarіalno abo body scho tse having seen svіdotstvo.

3. A copy of the statute (position), zarestrovanu vstanovlennuyu order in the authorities vikonavochoi vladi zasvidchenu notarialno abo body, yak yrezhenstravav yogo. Фізичні individuals - sub'єкти підприємницької діяльності копію the statute does not serve.

4. Observed by the subatomic body with a notarial copy of the document, pso pidtverdzhuyu syattya pіdpriemstva on the region in the subatomic body.

5. Kartku із зразками підписів осіб, що мають the right to be rozporyadzhatisya penny-eyed koshtami on rahunku, that vidbietkom pintpriemstva. Kartka mête bouti is notarized by the notorious organ of the established order of chi by an organ for the sake of people's deputies in places, de mote of notarial offices. When tsomu right Perche pіdpisu nalezhit kerіvnikovі pіdpriєmstva and takozh ladies, yakih upovnovazhiv kerіvnik right pіdpisu another - the head accountant i personages, yakih vіn upovnovazhiv.

У разіміни підписів діючих осіб або заміни керівника chi of the head accountant to the bank to present a new card із зразками їх підписів, завірених у vhstanovlennuyu order.

In razі timchasovoї zamіni kerіvnika chi head accountant that vidachі їm right pіdpisu rozrahunkovo-platіzhnih dokumentіv at Bank podaєtsya pіdpisana kerіvnikom that bunt accountant dodatkova kartka Zi zrazkami pіdpisіv osіb, SSMSC timchasovo vikonuyut obov'yazki, іz zaznachennyam line dії їh povnovazhen. The card does not need a card in the established order.

6. Довідку about реєстрацію in bodies of the Pensions Fund of Ukraine, notarized by a notary body, but seeing a document.

7. Kopіyu dovіdki about bringing in pіdpriєmstva Єdiny Reigning reєstr of companies that organіzatsіy Ukraine (EDRPOU) zasvіdchenu notarіalno abo body scho having seen dovіdku.

8. The document, which registers the nature of the payment of the social insurance card, the yogo copy, which was notarized by a non-official organ, but by a yo-yo vidav.

Підприємці, що здійснють діяльність без стрення юридичної individuals, for a view of the on-line process, submit the following documents:

• I will apply for a visit to the camp of the established form, written down by the applicant;

• a copy of the declaration of state power, which was notarially registered with a body that had seen yoga;

• a copy of the document, pso pidtverdzhuyu vziatja pіdpriєmstva na podatkovy oblіk, zasvidchenu notarially neo podatkovym body, scho yogo vidav;

• information on the re-registration in the bodies of the Pensions Fund of Ukraine, which was submitted by the body;

• a card with a written warning, notarized.

For vidkritya інших рахунків, from the number of foreign currency, at the very same bank dodatko to give tilki spetsialnaya zayavva vidkrtya tsyogo rahunka.

Set the jar in Podanі for vіdkrittya rahunka document and perevіryayutsya i on s їh osnovі allowed kerіvnika bank pіdpriєmstvu vіdkrivaєtsya precisely abo Inshyj rakhunok s nadannyam Yomou vіdpovіdnogo number (code). With the help of a live rohunka, you can give, as a rule, a 12-14-digit number (code) to the form (type):

2600-1-1 (2) -01 (02) -1-00-001,

De 2600 - the number of the balance synthetic plank for the bank; 1 - the control key before rahunka; 1 (2) - resident (non-resident); 01 (02) - a kind of currency - national (non-terrestrial); 1 - code of the main rahunka; 00 - standby digit; 001 - ordinal number of the rahunka clint in the bank.

Nadaniy number flowing to a small rahunka klієnt to be exhibited (vkazuyatsya) in all rozraunkukovo-paid documents, on the basis of some zharynnuyutsya zahrauvannya takisannya grooshovikh koshtiv for zim rahhunkom.

Yuridichnі that fіzichnі individuals - sub'єkti pіdpriєmnitskoї dіyalnostі mozhut vіdkrivati ​​kіlka precisely that іnshih rahunkіv have to establish whether yakih bankіv Ukraine for Vlasnyi Bazhanov that for Zgoda vіdpovіdnih bankіv.

About відкриття рахунків клієнти у встановлений термін posting to the tax office for the miracle of reestra- tion.

In case of failure to comply with the sub-administrative body about the violation of the rules in the establishments of banks in legal entities, it shall be fined the fine at the rate of 20 non-repayments in the amount of the income of the gromadyans.

For vidkritim at the bank rahunkom zdіysnyuyutsya turnover kіdpovіdnih koshtіv. Pіdstavoyu for operatsіy іz zarahuvannya koshtіv on rakhunok i writedowns їh s Demba Je tіlki correctly oformlenі rozrahunkovo-platіzhnі document and vstanovlenoї (tipovoї) Shape: platіzhnі doruchennya, platіzhnі vimogi-doruchennya, will declare to make gotіvki, checks, letter of credit, vekselі that іn.

Wikis (clearance) of rozraunkuko-paid documents in the form of payment cards, as a rule, in the cases of technical maintenance (computer). Vipravlyannya that pidchishchannya in the Cih documents are not allowed.

When vipisuvannі rozraunkovyh dokumentov in them obovvjazovomu order zapovnoyatsya vsya rekviziti, set pidpisi kerivnika ta head accountant, and takozh vidbitok prints on the first copy of the payment document.

Minimal suma, yaku vypisyutsya rozraunkovі documents, for zdіysnennya bezgotivkovykh rozraunkіv not vstanovlyuetsya.

Writings rozraunkovy document dіє, yak rule, in the span of 10 days, and plizhozhna vimoga-dobruchenya - a stretch 20 dniv.

Establish the bank to take out rozraunkovi documents from pidpriemstv in the course of an operative (robochy) day in the hour of roboty to the bank with clienites. When tsomu document scho priymayutsya Bank od of companies in operatsіyny hour of the day, a conductive (oplachuyutsya) them for nayavnostі koshtіv on rahunku to the samy day, and document scho nadіyshli the bank pіslya operatsіynogo hour, oplachuyutsya them for nayavnostі penny koshtіv on rahunku on the following day.

Грошові кошти з рахунка за всіма payments витрачаються за розпорядженням керівника підприємства in the interlining litter of коштів на рахунку.

Ruh penny koshtіv for precisely abo іnshim rahunkom pіdpriєmstva in a jar at vіdobrazhuєtsya vipistsі to tsogo rahunka, yak once perіodichno s vipravduvalnimi documents on nadhodzhennya (zarahuvannya) is the write-off (vitrachannya) Penny koshtіv vidaєtsya vlasnikovі rahunka.

Zarahuvannya on rakhunok that writedowns s Demba penny koshtіv pіdtverdzhuyutsya zaznachennyam in vipistsі for rahunkom dati zdіysnennya operatsії, її code, bank code, number korespondentskogo rahunka, document number, on pіdstavі yakogo zdіysneno operatsіyu, spisanі that zarahovanі sumi, vhіdny that vihіdny zalishki.

Naprikіntsі skin mіsyatsya vipiski bank for rahunkom obroblyaє yogo vlasnik, tobto on operatsії, scho boule zdіysnenі for rahunkom on pіdstavі vіdpovіdnih rozrahunkovo-platіzhnih dokumentіv that vіdobrazhenі in vipistsі, vlasnik skladaє buhgalterskі wiring viznachaє Prybutok i vidatki koshtіv for mіsyats i vivodit їh zalishok on rahunku At the end of the zvіtnogo periodu. Naprikintsi korolevnist pouring koshtiv on rahunku (balance) in the form of letters to the service bank.

Obrobelyuchi records Vipis for rahunkom, nepohіdno pam'yatati, scho for a credit vіdobrazhaetsya pributok penny koshtіv on rahunok, and for debit - ikh write-off (videtki).

Potukhny rahunki mozhut bouti zakriti set the bank in such vipadkah: for zayavoyu granny rahunka; On pідставі рішення вищестоящого органу, який має право ліквідувати або реорганізувати підприємство; On pідставі рішення суду або арбітражного суду; In the other vipadkah, peredbacheny contract mizh bank that governor rahunka.

The operations for the streaming (other) rahunq can be done by timchasovo prizupinenni rishennyam sudovih ta takohoronnykh organov in vypadkah, peredbacheny by law.

For vidkrtya that zakrtya rahunka, and takozh for zdіysnennya operatsіy behind him klієnt raspoluchuet bank suma, vstanovlenu in the contract mizh bank and klієntom yogo obesgovovuvannya.