home Finance Books Фінанси підприємств - Філімоненков О.С.

Фінанси підприємств - Філімоненков О.С.

2.8. Розрахунки із застосуванням веселів

Odnієyu з forms безготівкових розрахунків з погашення боргів за товарно-матеріальні цінності є rozraunki for допомогою векселів.

Veksel - tse tsinnyi papir vstanovlenoї formi, sho mistit zobov'yaznja borzhnika (vekseleladavtsya), pay a debt to the sum of koshtіv to its creditors - to the bills of exchange (vekseleutri-muvachu) for string insurances. The bill is widely vikoristovuyutsya komertsiynіy ta bankіvskіy prac ticі at the edges of the zinc ekonomіyu yak form vіdchі pozabankіvskogo credit.

Векселі бувають кількох видів. However, in the Gospodinsky Obog of Ukraine, to get stuck in the main there are two visions: forgive (solo-bill) that repetitive (draft).

Blanks are written in the documents of the Suvorov Zvіotnost. Wong vigotovljajutsja that vidyayutsja (on sale) banks at viglyadі book from 25 ta 50 bills.

When rozraunkah promissory notes forgive a bill vypis'u ta pіdpisuє borzhnik, and perekazny - creditor.

At the simple bills of a fiancee, the lender of that lender, the lines and sums of payment. Vin takozh is guilty of the mother's signature of that bill of bill. Forgive forgive the promissory note does not obomovlenu obitsyanku vekseleldavtsya splatiti bezsredredno svoemu creditori-vekselelevasniku zaznachenu v nyumu sumu burgu.

Perekazniy bill, scho vypisuyetsya that pidpisuyetsya creditor, - order to the borzhnik (trasatu) about the fineness of the insertions of the rows marked with sumy koshtiv third lot. Writings of a promissory note of money, but acceptances by a bargain, without a whistle, no legal force. With an acceptance of a bill, the payer takes on himself the zobov'janna splatiti singu suma at the insertions of the lines. Yakshcho platnik not pogodzhuetsya payit for a bill, vin vitisu and notarisno zasvidchue vekselny protest.

Payment for a bill can be guaranteed by the bank. Bank guarantee of payment for a bill is called "aval". Vona vperbacha vidpodalnisty bank-avalist before the vekselevlevasnik for splitting the borgu (payment of a bill) in the rows for the credit for the credit. At the same time, when paying a bill for a rakhun loan, the bank charges the payer a fee (vidosok).

Yaksho from the payer is lending, but you can redirect a promissory note to pay for one loan from one creditor. In order to distribute a copy of the promissory note on a negotiable bills of exchange, In the course of an operation, a bill is vikonuє funktsiyu kreditnyh koshtiv, okkilki vikoristovuyutsya yak zasib payment.

At rozraunkah, a redeemable bill takes the fate of three individuals : a bill of lading is a person, but a bill; Vosselevlevasnik - a person, she paid back the bill and the right of vimagati for him to pay a fee; Payslip (trasat) is a person, yak is responsible for paying a bill.

Chergovist operatsy at rozraunkah with a promissory note such as:

1) registration of a bill by a creditor;

2) a draft of a bill of exchange;

3) the bill is submitted before acceptance by the platnik;

4) transfer of the accepted bill to the agglomerate;

5) the presentation of a bill by a veneer-litter placer for a yogo payment;

6) payment by a planner.

Використання при розрахунках веселів має певні переваги: ​​зменшується необхідність in обігових коштах, банківському кредиі; Prisoryuyutsya rozraunky; Забезпечується погашення взаємних боргів; Before paying for the goods, take care of the third person, scho mayo koshti; Zmenshuyutsya grosva Masa ta galmuyutsya інфляційні process.

However, in the financial sector of the country, in the Ukraine, in the transition to the market, do not give zmogi on a large scale the visa voucher for the payroll.