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Buhgaltersky Obl_k - Sopko VV

B.2.1.2. Ekonomіko legal characterization yak pasivіv vkladen, vneskіv toscho in pіdpriєmnitsku dіyalnіst

Ig course "Teorіya buhgalterskogo oblіku" vіdomo scho-yak whether Gospodarstwa s Look rinkovih suspіlnih vіdnosin Got dvoїstu (podvіynu) characteristic:

s one side, tse sukupnіst aktivіv - Mainova ob'єktіv-nosіїv characteristics vlasnostі (resursіv);

s іnshogo side, tse sukupnіst pasivіv - ob'єktіv oblіku yak sub'єktіv-nosіїv vlasnostі rights to assets (fіzichnі abo yuridichnі individuals).

W glancing oblіku ob'єktіv-nosіїv vlasnostі rights to assets in buhgalterskomu oblіku vinikayut Dvi characteristics:

1) vkladennya zasnovnikіv (vlasnikіv) Gospodarstwa (Vlasnyi kapіtal);

1. zaluchenі to gospodaryuvannya Stranger's (nevlasnі) Costa, tobto zobov'yazannya pіdpriєmstva schodo іnshih fіzichnih chi Yurydychna osіb abo powers (chuzhy kapіtal).

In buhgalterskomu oblіku toil chіtko rozmezhovuvatisya ponyattya Vlasnyi kapіtalu (tobto vlasnostі zasnovnikіv) that someone else (zaluchenogo) kapіtalu, tobto vlasnostі іnshih sub'єktіv vlasnostі.

For zalucheny іzzovnі (chuzhy) kapіtal potrіbno platiti Interest Square od of pributkove chi zbitkove pіdpriєmstvo. For Vlasnyi kapіtal zasnovniki pіslya Splat podatkіv oderzhuyut dohіd (divіdendi, toscho percent), and in razі zbitkovostі їh kapіtal vtrachaє in tsіnі zbitkіv on the bag. Tom zasnovniki, Square od rozmіru chastki Vlasnyi vneskіv, toil in the right uchastі upravlіnnі pіdpriєmstvom.

W glancing balansovoї іnterpretatsії vlasnostі zasnovnikіv stink formuyut Purshia rozdіl pasiv Gospodarstwa balance. In another rozdіlі vіdobrazhayut zabezpechennya the following costs i platezhіv. And p'yatomu - Income maybutnіh perіodіv. Others, tretіy, the fourth is the p'yaty rozdіli - tse zobov'yazannya (dovgostrokovі - tretіy abo korotkostrokovі - fourth) to the counterparty (postachalnikami, banks, budget, insurance kompanіyami toscho).