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Buhgaltersky Obl_k - Sopko VV

B.5.2.3. Viznachennya balance sheet items

Active vіdobrazhaєtsya in balansі for minds, scho yogo otsіnka Mauger Buti dostovіrno viznachena i ochіkuєtsya otrimannya in maybutnomu ekonomіchnih Vigoda, pov'yazanih s yogo vikoristannyam.

Vitrati on pridbannya that stvorennya asset SSMSC, vіdpovіdno to poperednogo paragraph tsogo regulations (standards), not shaping can Buti vіdobrazhenі in balansі, vklyuchayutsya to warehouse vitrat zvіtnogo perіodu in zvіtі about fіnansovі results.

Zobov'yazannya vіdobrazhaєtsya in balansі, Yakscho yogo otsіnka Mauger Buti dostovіrno viznachena that іsnuє ymovіrnіst zmenshennya ekonomіchnih Vigoda in maybutnomu vnaslіdok yogo maturity.

Vlasnyi kapіtal vіdobrazhaєtsya in balansі odnochasno s vіdobrazhennyam aktivіv abo zobov'yazan, SSMSC prizvodyat to yogo zmіni.

B.5.2.4. Zmіst okremih balance sheet items

Feature articles pasiv

In stattі "statutory kapіtal" induced zafіksovana in ustanovchih documents Total value aktivіv, SSMSC Je vneskom vlasnikіv (uchasnikіv) to kapіtalu pіdpriєmstva.

In stattі "Payovy kapіtal" induced scrip payovih vneskіv chlenіv spіlok that іnshih of companies, scho perebachena ustanovchimi documents.

In stattі "Dodatkovy vkladeny kapіtal" aktsіonernі tovaristva pokazuyut scrip, yak on vartіst realіzatsії vipuschenih aktsіy perevischuє їhnyu nomіnalnu vartіst.

In stattі "Inshyj dodatkovy kapіtal" vіdobrazhayutsya scrip dootsіnki aktivіv non-negotiable, vartіst aktivіv, bezkoshtovno otrimanih pіdpriєmstvom od іnshih Yurydychna abo fіzichnih osіb, that INSHI Vidi dodatkovogo kapіtalu.

In stattі "Backing kapіtal" induced scrip rezervіv, stvorenih vіdpovіdno to sedate zakonodavstva abo installed sneeze dokumentіv for rakhunok nerozpodіlenogo pributku pіdpriєmstva.

In stattі "Nerozpodіleny Prybutok (nepokrity zbitok)" vіdobrazhaєtsya abo pributku scrip, yak reіnvestovana in pіdpriєmstvo, abo scrip nepokritogo zbitku. Suma nepokritogo zbitku induced to bow when she virahovuєtsya viznachennі pіdsumku Vlasnyi kapіtalu.

In stattі "unpaid kapіtal" vіdobrazhaєtsya scrip zaborgovanostі vlasnikіv (uchasnikіv) for vneskami to statutory kapіtalu. Tsya scrip induced to bow when i virahovuєtsya viznachennі pіdsumku Vlasnyi kapіtalu.

In stattі "Vilucheny kapіtal" gospodarskі tovaristva vіdobrazhayut factuality sobіvartіst aktsіy vlasnoї emіsії abo chastok, vikuplenih tovaristvom at Yogo uchasnikіv. Suma viluchenogo kapіtalu induced to bow when i pіdlyagaє virahuvannyu viznachennі pіdsumku Vlasnyi kapіtalu.

In the following skladі zabezpechen vitrat i platezhіv vіdobrazhayutsya narahovanі in zvіtnomu perіodі maybutnі vitrati that platezhі (vitrati to pay maybutnіh vіdpustok, garantіynі zobov'yazannya toscho), the value at the date of yakih skladannya balance Mauger Buti viznachena tіlki Shlyakhov poperednіh (forecast) otsіnok and takozh zalishki koshtіv tsіlovogo fіnansuvannya i tsіlovih nadhodzhen, SSMSC otrimanі s budget that іnshih Jerel.

In stattі "Dovgostrokovі loans bankіv" pokazuєtsya scrip zaborgovanostі pіdpriєmstva banks for otrimanimi od pozikami them, not yak Yea precisely zobov'yazannyam.

In stattі "INSHI dovgostrokovі fіnansovі zobov'yazannya" induced scrip dovgostrokovoї zaborgovanostі pіdpriєmstva schodo zobov'yazannya іz zaluchennya pozikovih koshtіv (okrіm kreditіv bankіv), on SSMSC narahovuyutsya vіdsotki.

In stattі "Vіdstrochenі podatkovі zobov'yazannya" pokazuєtsya scrip podatkіv on Prybutok scho pіdlyagayut splatі in maybutnіh perіodah vnaslіdok timchasovoї rіznitsі mіzh oblіkovoyu that podatkovih otsіnki bases.

In stattі "INSHI dovgostrokovі zobov'yazannya" pokazuєtsya scrip dovgostrokovih zobov'yazan, SSMSC not shaping can Buti vklyuchenі to іnshih articles rozdіlu "Dovgostrokovі zobov'yazannya".

In stattі "Korotkostrokovі loans bankіv" vіdobrazhaєtsya scrip precisely zobov'yazan pіdpriєmstva to banks for otrimanimi od pozikami them.

In stattі "Flow zaborgovanіst for dovgostrokovimi zobov'yazannyami" pokazuєtsya dovgostrokovih zobov'yazan scrip, yak pіdlyagaє repayment protyagom dvanadtsyati months at Dachi s balance.

In stattі "Vekselі vidanі" pokazuєtsya zaborgovanostі scrip, yak on pіdpriєmstvo species vekselі on zabezpechennya of deliveries of (robіt, poslug) postachalnikіv, pіdryadchikіv that іnshih kreditorіv.

In stattі "Kreditorska zaborgovanіst item, the robot i Hotel" pokazuєtsya scrip zaborgovanostі postachalnikam i pіdryadchikam for materіalnі tsіnnostі, Realized works that otrimanі Hotel (krіm zaborgovanostі, zabezpechenoї by bill of exchange).

In stattі "Potochnі zobov'yazannya obsession for avansa- mi" vіdobrazhaєtsya scrip avansіv, obsession od іnshih osіb rakhunok have the following supplies produktsії, vikonannya robіt (poslug).

In stattі "Potochnі zobov'yazannya іz rozrahunkіv s budget" pokazuєtsya zaborgovanіst pіdpriєmstva for usіma views platezhіv to budget vklyuchayuchi podatki z pratsіvnikіv pіdpriєmstva.

In stattі "Potochnі zobov'yazannya s pozabyudzhetnih platezhіv" pokazuєtsya zaborgovanіst for vneskami to pozabyudzhetnih fondіv, peredbachenih chinnim zakonodavstvom.

In stattі "Potochnі zobov'yazannya Zi strahuvannya" vіdobrazhaєtsya scrip zaborgovanostі for vіdrahuvannyami to the Pension Fund, on sotsіalne strahuvannya, strahuvannya Lane pіdpriєmstva that іndivіdualne strahuvannya yogo pratsіvnikіv.

In stattі "Potochnі zobov'yazannya for rozrahunkami s uchasnikami" vіdobrazhaєtsya zaborgovanіst pіdpriєmstva yogo participant (zasnovnikam) povњ'yazana s rozpodіlom pributku (divіdendi toscho) i formuvannyam statutory kapіtalu.

In stattі "Potochnі zobov'yazannya іz vnutrіshnіh rozrahunkіv" vіdobrazhaєtsya zaborgovanіst pіdpriєmstva pov'yazanim parties that kreditorska zaborgovanіst s vnutrіshnovіdomchih rozrahunkіv.

In stattі "INSHI potochnі zobov'yazannya" vіdobrazhayutsya sumi zobov'yazan, SSMSC not shaping can Buti on until іnshih articles, guidance from rozdіlі "Potochnі zobov'yazannya".

Prior warehouse dohodіv maybutnіh perіodіv vklyuchayutsya income stream otrimanі protyagom abo poperednіh zvіtnih perіodіv, SSMSC nalezhat to the following zvіtnih perіodіv.

Feature articles asset

In stattі "Nematerіalnі assets" vіdobrazhaєtsya vartіst ob'єktіv, SSMSC vіdnesenі to warehouse nematerіalnih aktivіv zgіdno s vіdpovіdnimi regulations (standards). In tsіy stattі suggestive okremo pervіsna that zalishkova vartіst nematerіalnih aktivіv and takozh narahovana vstanovlenomu in order scrip instal lment. Zalishkova vartіst viznachaєtsya yak rіznitsya mіzh pervіsnoyu vartіstyu sumoyu i instal lment.

In stattі "Pending budіvnitstvo" pokazuєtsya vartіst UNFINISHED budіvnitstva (vklyuchayuchi ustatkuvannya for installation), scho zdіysnyuєtsya for Vlasnyi potreb pіdpriєmst- va and takozh avansovі platezhі for fіnansuvannya such budіvnitstva.

In stattі "Osnovnі zasobi" induced vartіst plasnih that otrimanih on the minds fіnansovogo lіzingu ob'єktіv i orendovanih tsіlіsnih Mainova kompleksіv, SSMSC vіdnesenі to the main warehouse zasobіv zgіdno s vіdpovіdnimi regulations (standards). In tsіy stattі takozh induced vartіst іnshih materіalnih aktivіv non-negotiable.

In danіy stattі suggestive okremo pervіsna (pereotsіnena) vartіst, scrip instal lment mainly zasobіv that їh zalishkova vartіst. Before pіdsumku balance vklyuchaєtsya zalishkova vartіst, yak yak viznachaєtsya rіznitsya mіzh pervіsnoyu (pereotsіnenoyu) vartіstyu mainly zasobіv i sumoyu їh instal lment of the date of the balance sheet.

In stattі "Dovgostrokovі fіnansovі іnvestitsії" vіdobrazhayutsya fіnansovі іnvestitsії perіod bіlshe on a rock and takozh usі іnvestitsії, SSMSC not shaping can Buti vіlno realіzovanі to whether yaky time. In tsіy stattі vidіlyayutsya fіnansovі іnvestitsії, SSMSC zgіdno s vіdpovіdnimi regulations (standards) oblіkovuyutsya method uchastі in kapіtalі.

In stattі "Dovgostrokova debіtorska zaborgovanіst" pokazuєtsya zaborgovanіst fіzichnih that Yurydychna osіb, yak not vinikaє in hodі operatsіynogo normal cycle that bude repaid pіslya dvanadtsyati months at Dachi s balance.

In stattі "Vіdstrochenі podatkovі assets" vіdobrazhaєtsya scrip podatku on Prybutok scho pіdlyagaє vіdshkoduvannyu in the following perіodah unaslіdok timchasovoї rіznitsі mіzh oblіkovoyu that podatkovih otsіnki bases.

In stattі "INSHI neoborotnі assets" non-negotiable aktivіv suggestive sumi, SSMSC not shaping can Buti vklyuchenі to hover vische articles rozdіlu "Neoborotnі assets."

In stattі "Virobnichі reserves" pokazuєtsya vartіst zapasіv sirovini, basically i dopomіzhnih materіalіv, Fuel type, purchase napіvfabrikatіv i komplektuyuchih virobіv, spare Chastain, tari, budіvelnih materіalіv that іnshih materіalіv, priznachenih for spozhivannya in hodі operatsіynogo normal cycle.

In stattі "Tvarini on viroschuvannі that vіdgodіvlі" vіdobrazhaєtsya value: tvarin grown on vіdgodіvlі i in nagulі, ptitsі, zvіrіv, krolіv, grown tvarin, vibrakuvanih іz main herd for realіzatsії, that young tvarin.

In stattі "Pending virobnitstvo" pokazuyutsya vitrati on the unfinished virobnitstvo i Incomplete robots (Hotel).

In stattі "Ready Produkciya" pokazuyutsya reserves virobіv on skladі, obrobka yakih zakіnchena that SSMSC proyshli viprobuvannya, priymannya, ukomplektovanі zgіdno s minds dogovorіv іz zamovnikami i vіdpovіdayut tehnіchnim minds i standards. Produkciya, yak not vіdpovіdaє guidance vimogam (krіm marriage), that robot SSMSC not priynyatі zamovnikom, pokazuyutsya in skladі UNFINISHED virobnitstva.

In stattі "goods" pokazuєtsya vartіst tovarіv, SSMSC pridbanі pіdpriєmstvami for the following sale.

In stattі "Vekselі oderzhanі" pokazuєtsya zaborgovanіst pokuptsіv, zamovnikіv that іnshih debіtorіv for vіdvantazhenu produktsіyu (goods) Realized works that nadanі Hotel, yak zabezpechena bills.

In stattі "Debіtorska zaborgovanіst item, robots Hotel" vіdobrazhaєtsya zaborgovanіst pokuptsіv abo zamovnikіv for nadanі їm produktsіyu, Products, Robot abo Hotel (okrіm zaborgovanostі, yak zabezpechena bill). In pіdsumok balance vklyuchaєtsya clean realіzatsіyna vartіst, yak viznachaєtsya Shlyakhov virahuvannya s debіtorskoї zaborgovanostі reserve sumnіvnih borgіv.

In stattі "Debіtorska zaborgovanіst for rozrahunkami s budget" pokazuєtsya debіtorska zaborgovanіst fіnansovih i podatkovih organіv and takozh overpayment for podatkami, Assembly іnshimi that payments to the budget.

In stattі "Debіtorska zaborgovanіst for Vidanov advances" pokazuєtsya scrip avansіv, nadanih іnshim pіdpriєmstvam have rakhunok the following platezhіv.

In stattі "Debіtorska zaborgovanіst s narahovanih dohodіv" pokazuєtsya scrip narahovanih divіdendіv, protsentіv, royaltі toscho scho pіdlyagayut nadhodzhennyu.

In stattі "Debіtorska zaborgovanіst іz vnutrіshnіh rozrahunkіv" pokazuєtsya zaborgovanіst pov'yazanih storіn that debіtorska zaborgovanіst іz vnutrіshnovіdomchih rozrahunkіv.

In stattі "Іnsha debіtorska zaborgovanіst" pokazuєtsya zaborgovanіst debіtorіv, not yak Mauger Buti enabled to іnshih articles debіtorskoї zaborgovanostі that yak vіdobrazhaєtsya in skladі aktivіv werewolf.

In stattі "Potochnі fіnansovі іnvestitsії" vіdobrazhayut fіnansovі іnvestitsії row, scho not perevischuє One Year, SSMSC shaping can Buti vіlno realіzovanі to whether yaky time (krіm іnvestitsіy, SSMSC Je ekvіvalentami penny koshtіv).

In stattі "Groshovі Costa that їh ekvіvalenti" vіdobrazhayutsya in Costa kasі on precisely that іnshih rahunkah from banks, SSMSC shaping can Buti vikoristanі for precisely operatsіy and takozh ekvіvalenti koshtіv penny. In tsіy stattі okremo suggestive Costa in natsіonalnіy that іnozemnіy currencies. Costa, SSMSC not mozhna vikoristati for operatsіy protyagom a rock, pochinayuchi s Dachi balance abo protyagom operatsіynogo cycle vnaslіdok obmezhen, slіd viklyuchati Zi warehouse werewolf aktivіv that vіdobrazhati yak neoborotnі assets.

In stattі "INSHI oborotnі assets" vіdobrazhayutsya sumi werewolf aktivіv, SSMSC not shaping can Buti vklyuchenі to hover vische articles rozdіlu "Oborotnі assets."

In skladі vitrat maybutnіh perіodіv vіdobrazhayutsya vitrati, scho mali Location protyagom stream abo poperednіh zvіtnih perіodіv, ale nalezhat to the following zvіtnih perіodіv.

Away rozkrittya okremih balance sheet items in primіtkah to zvіtnostі zdіysnyuєtsya zgіdno s vіdpovіdnimi regulations (standards) buhgalterskogo oblіku.

B.5.2.5. Methods skladannya balance

Buhgaltersky fіnansovy zvіt (Table. Number 1 "Balance") on skladaєtsya osnovі buhgalterskih zapisіv scho pіdtverdzhenі vіdpovіdnimi legal documents. Before skladannyam buhgalterskogo balance for Pershe pitched in the number of skin mіsyatsya zvіryayut danі (turnover balance i) analіtichnogo oblіku (analіtichnih rahunkіv) i s turnover balance on vіdpovіdnih rahunkah is synthetic.

For porіvnyannya danih zapovnyuyut on dvoh columns: on the cob i kіnets zvіtnogo perіodu. Danі Count "on ear" zapovnyuyut s balance buhgalterskogo passed zvіtnogo perіodu (rock), "on kіnets" - h Golovnoї books zvіdki zalishki for cutaneous rahunku transferring the balance.

Balance skladayut on the form, de peredbachene grupuvannya usіh articles on asset i pasiv rozdіlah. When zapovnennі tablitsі f. Number 1 OAO All yogo balance stattі otsіnyuyut vіdpovіdno to zatverdzhenih rules otsіnki balance sheet items.

Stattі balance pіdpriєmstva toil vіdpovіdati zalishkam on analіtichnih rahunkah Golovnoї books (book oblіku gospodarskih operatsіy) on kіnets zvіtnogo perіodu.

Sumi balance sheet items for rahunkah koshtіv banks i pozik, obsession od bankіv, toil vіdpovіdati vipiskam bankіv; by vikonanih i robots that buildings Hotel on the SSMSC rozrahunkovі peredanі document and the bank on іnkaso, toil Buti zvіrenі s obsession od bank reєstrami, priynyatimi him іnkaso platіzhnih vimog, that pіdtverdzhenі act vzaєmoperevіrki.

In grafі 3 pokazuyut vіdomostі on the cob rock on vstupnomu balance, tobto danі column 4 Balance rіchnogo zvіtu for poperednіy Year s urahuvannyam organіzatsіynoї perebudovi pіdpriєmstva, pereotsіnki inventory materіalnih tsіnnostey toscho.