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Buhgaltersky Obl_k - Lovіnska LG

Rozdіl 10. Obl_k DOHODІV od DІYALNOSTІ PІDPRIЄMSTVA

10.1. Income od dіyalnostі pіdpriєmstva, kriterії їh viznannya i klasifіkatsіya

In buhgalterskomu oblіku income - tse zbіlshennya ekonomіchnih Vigoda in viglyadі nadhodzhennya aktivіv abo zmenshennya zobov'yazan, vnaslіdok chogo zbіlshuєtsya Vlasnyi kapіtal pіdpriєmstva (for vinyatkom zrostannya kapіtalu for rakhunok vneskіv zasnovnikіv).

For the dwellers in vіdobrazhati buhgalterskomu oblіku i skladannі fіnansovoї zvіtnostі zokrema, Zvіtu about fіnansovі result, podії, pov'yazanі s otrimannyam dohodіv, stink podіlyayutsya for dіyalnostі views.

Dohіd viznaєtsya in razі doderzhannya such minds:

• when zbіlshennі asset abo pogashennі zobov'yazan, SSMSC leading to zbіlshennya Vlasnyi kapіtalu pіdpriєmstva (for vinyatkom zrostannya kapіtalu for rakhunok vneskіv zasnovnikіv pіdpriєmstva);
• otsіnka income Mauger Buti dostovіrno viznachena.

Gains dostovіrnu otsіnku yakih zdіysniti nemozhlivo have zvіtnostі not vіdobrazhayutsya scho vіdpovіdaє obachlivostі principle, yaky peredbachaє vіdobrazhennya in fіnansovіy zvіtnostі vsіh elementіv for vartіstyu, yak Got zapobіgati understating zobov'yazan i Vi-

spending that zavischennyu aktivіv i dohodіv pіdpriєmstva. Tsey principle peredbachaє vibіr otsіnki method.

Mozhlivіst dostovіrnoї otsіnki - Basic Umov viznannya dohodіv. In buhgalterskomu oblіku dohіd vіdobrazhaєtsya in sumі penny koshtіv abo їh ekvіvalentіv, SSMSC boule otrimanі abo pіdlyagayut obsession.

Not viznayutsya income oskіlki not Je ekonomіchnimi Vigoda, SSMSC nadhodyat on pіdpriєmstvo i do not lead to zbіlshennya Vlasnyi kapіtalu, sumi, oderzhanі od іmenі tretіh osіb, takі yak:

- Podatok on Dodanim vartіst, excise, INSHI podatki i obov'yazkovі platezhі scho pіdlyagayut pererahuvannyu to budget i pozabyudzhetnih fondіv;

- Nadhodzhennya for contracts komіsії, agentskimi that іnshimi analogіchnimi contracts for korist komіtenta, principal toscho;

- Poperednya payment (in advance rakhunok payment) produktsії (tovarіv, robіt, poslug);

- Zavdatok abo pid outpost in repayment poziki, Yakscho Tse peredbacheno vіdpovіdnim contract;

- Nadhodzhennya scho nalezhat іnshim individuals.

Together іz note vischenazvanі sumi no sumi vklyuchayutsya tіlki to net income pіdpriєmstva.

In buhgalterskomu oblіku for oblіku dohodіv Plan rahunkіv peredbacheno 7 class rahunkіv - "Income i dіyalnostі result." Tsey class rahunkіv mozhna vvazhati timchasovim, oskіlki vіn zakrivaєtsya in kіntsі skin zvіtnogo perіodu. Tsі rahunki vіdobrazhayut camp dohodіv for Pevnyi zvіtny perіod. Timchasovі rahunki pochinayut Novi zvіtny perіod іz nulovogo balance on yakih nakopichuєtsya іnformatsіya about income for the Danian perіod scho daє zmogu vikoristovuvati nakopichenu іnformatsіyu at skladannі promіzhnoї zvіtnostі (kvartalnoї for pіvroku for months at dev'yat). We kіntsі perіodu rahunki dohodіv (yak before i rechі rahunki vitrat) zakrivayutsya through writedowns їh balance at 79 rakhunok "Fіnansovі results." Іnstruktsіya to the new Plan rahunkіv dozvolyaє zakrivati ​​rahunki dohodіv that vitrat schomіsyatsya abo on zakіnchenі zvіtnogo rock.

Schematically vzaєmozv'yazok rahunkіv oblіku dohodіv i vitrat viglyad Got the following:

Fig. 10.1. Vzaєmozv'yazok rahunkіv oblіku dohodіv i vitrat

Rahunki 7 class "income result i dіyalnostі" zastosovuyutsya for oblіku dohodіv rank the following:

For credit rahunkіv class 7 - Gross dohіd.

For debit rahunkіv class 7 (krіm rahunka 76 "Strahovі platezhі"):

• MPE;
• Excise zbіr;
• INSHI nepryamі platezhі, vklyuchenі to tsіni sale.

Pіslya chogo on fіnansovy result dіyalnostі pіdpriєmstva vіdnositsya scrip net income.

In buhgalterskomu oblіku i fіnansovіy zvіtnostі Income vіdobrazhayutsya when їhnogo viniknennya Square od dati nadhodzhennya abo Splat penny koshtіv - tse oznachaє scho Obl_k dohodіv i skladannya zvіtnostі zdіysnyuєtsya on pіdstavі oblіkovogo principle narahuvannya. Stock zgіdno s principle narahuvannya fіnansova zvіtnіst іnformuє koristuvacha not about deprivation provedenі operatsії, SSMSC suprovodzhuvalis viplatoyu abo obsession penny koshtіv, ale d about zobov'yazannya splatiti groshovі in Costa maybutnomu, that about resources in navedenі penny virazhennі, SSMSC will have otrimannі maybutnomu. Viznanі in buhgalterskomu oblіku Income klasifіkuyutsya for with such a scheme:

Fig. 10.2. Klasifіkatsіya dohodіv pіdpriєmstva

Plan for rahunkіv vіdobrazhennya dohodіv in buhgalterskomu oblіku peredbachenі rahunki

Zakіnchuєtsya 7 class rahunkіv rahunkom 79 "Fіnansovі results." Tsei rakhunok priznacheny for oblіku i uzagalnennya information The fіnansovі result pіdpriєmstva od zvichaynoї dіyalnostі that Nadzvychaina sytuatsia podіy.

Fіnansovy result viznachaєtsya for cutaneous views dіyalnostі Shlyakhov zіstavlennya dohodіv i vitrat zvіtnogo perіodu.

For credit rahunka 79 "Fіnansovі results" vіdobrazhayutsya sumi in order zakrittya rahunkіv oblіku dohodіv for Debit - Sumi in order zakrittya rahunkіv oblіku vitrat and takozh nalezhna narahovanogo scrip podatku on Prybutok.

Balance at rahunka yogo rakhunok zakrittі spisuєtsya to 44 "Nerozpodіlenі pributki (nepokritі zbitki)" i potraplyaє to buhgalterskogo balance.

Rakhunok 79 "Fіnansovі results" Got takі subrahunki:

791 "Result osnovnoї dіyalnostі"

792 "Result fіnansovih operatsіy"

793 "Result іnshoї zvichaynoї dіyalnostі"

794 "Result Nadzvychaina sytuatsia podіy".

Zakrittya rahunka 79 "Fіnansovі results" zdіysnyuєtsya on zakіnchennі zvіtnogo perіodu (mіsyatsya chi calendar rock).

Plan rahunkіv spіvvіdnoshennya dohodіv i vitrat dіyalnostі pіdpriєmstva viznacheno spetsіalnimi rahunkami, klasifіkatsіya yakih for Grupo tablitsі hovering at 10.1.

table 10.1

SPІVVІDNOSHENNYA RAHUNKІV DOHODІV the I VITRAT