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Buhgaltersky Obl_k - Sopko VV
B.3.3.6.2. Principi organіzatsії oblіku rozrahunkіv
Pіdpriєmstva, gospodarskі organіzatsії vstupayut in gospodarskі vzaєmovіdnosini s іnshimi pіdpriєmstvami, organіzatsіyami scho Yea postachalnikom for some i pokuptsem for іnshih, paysites abo oderzhuvachem pennies.
In protsesі kupіvlі-sale mіzh pіdpriєmstvami i organіzatsіyami vinikayut gospodarskі vzaєmovіdnosini scho zavershuyutsya rozrahunkami penny.
Sukupnіst usіh penny rozrahunkіv utvoryuє obіg penny.
Organіzatsіya bezgotіvkovih rozrahunkіv bazuєtsya on the following principles:
platezhі zdіysnyuyutsya to abo pіslya vіdvantazhennya produktsії, vikonannya robіt, poslug abo odnochasno s them;
platezhі zdіysnyuyutsya for Zgoda paysite (acceptance documents mentіv);
pokupets Mauger vіdmovitisya od Pay rozrahunkovih dokumentіv (at razі obμruntovanoї vіdmovi zgіdno іnstruktsіyami bankіv s);
platezhі zdіysnyuyutsya for rakhunok paysite koshtіv abo in the prescribed manner for rakhunok bank loan;
zarahuvannya koshtіv on rakhunok oderzhuvacha Got vikonuvatisya deprivation pіslya writedowns Tsikh sum s rahunka paysite.
Bezgotіvkovі rozrahunki mіzh pіdpriєmstvami vikonuyutsya platіzhnimi vimogami, letter of credit, NKVD rahunkami, platіzhnimi doruchennyami, checks Institution vimogami, іnkasovimi doruchennyami that іnshimi permitted by law.
Mіnіmalna scrip for rozrahunkovimi documents scho bank to priymayutsya vikonannya, peredbachena dіyuchimi іnstruktsіyami.
B.3.3.6.3. Form rozrahunkіv
Pid Form rozrahunkіv treba rozumіti zumovlenі character ekonomіchnih zv'yazkіv Method zdіysnennya platezhіv, procedure and document i obіgu koshtіv yak mіzh uchasnikami rozrahunkіv so i mіzh them i bank.
When tsomu pіdpriєmstva mozhut zastosovuvati deprivation Ti FORMS rozrahunkіv, SSMSC vstanovlenі laws Uryadov i RESOLVED that Je obov'yazkovimi for vsіh uchasnikіv platіzhnogo obіgu. Od fallow minds gospodarskoї dіyalnostі of companies, the nature produktsії scho realіzuєtsya, i minds її vіdpusku pokuptsyam, mіstseznahodzhennya platnikіv, Jerel koshtіv for rakhunok yakih vikonuyutsya platezhі, i Georeferencing їh implementation, zastosovuyutsya Ti Chi INSHI FORMS rozrahunkіv.
In rozrahunkah for inventory materіalnі tsіnnostі, nadanі Hotel i Realized works and takozh for іnshimi operatsіyami vikoristovuyut takі osnovnі FORMS bezgotіvkovih rozrahunkіv: acceptance; akreditivnu; rahunkami for the NKVD; platіzhnimi doruchennyami; checks, barter toscho.
Tsі FORMS rіznyatsya way zdіysnennya platezhіv, procedure and document i Rukh koshtіv mіzh postachalnikom i pokuptsem and takozh establish scho vikonuyut rozrahunki. Form rozrahunkіv scho zastosovuєtsya, zaznachaєtsya in dogovorі.
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