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11.7. Primіtki to rіchnoї fіnansovoї zvіtnostі

For principle Povny visvіtlennya fіnansova zvіtnіst guilty mіstiti all іnformatsіyu about faktichnі that potentsіynі naslіdki operatsіy that podіy, yak Mauger vplinuti on rіshennya scho priymayutsya on її osnovі. Іnformatsіya scho pіdlyagaє rozkrittyu, induced bezposeredno in fіnansovih zvіtah abo have primіtkah to them.

Mandate Mіnіsterstva fіnansіv Ukraine od 29.HІ.2000 p. № 302 "About primіtki to rіchnoї fіnansovoї zvіtnostі" zatverdzhena model forms fіnansovoї zvіtnostі 5 "Primіtki to rіchnoї fіnansovoї zvіtnostі" (tab. 11.8).

Primіtki to rіchnoї fіnansovoї zvіtnostі skladayutsya s ten rozdіlіv (Fig. 11.6).

Fіnansovu zvіtnіst sub'єkti small pіdpriєmnitstva skladayut vіdpovіdno to P (C) BO 25 "Fіnansovy zvіt sub'єkta small pіdpriєmnitstva".

Zvіtnіst (i rіchna quarterly) skladaєtsya s dvoh forms:

  • Balance (f number 1-M.);
  • Zvіt about fіnansovі results (p. 2 number-M).

Obidvі FORMS uniquely skorochenі porіvnyano s forms fіnansovoї zvіtnostі, SSMSC zdayut pіdpriєmstva, scho not pіdpadayut pid viznachennya sub'єktіv small pіdpriєmnitstva. Skorochennya zdіy-

explained Shlyakhov ob'єdnannya kіlkoh articles one at tsomu Cody ryadkіv zberezhenі (tab. 11.9).

table 11.8

CODY

Date (Year, mіsyats number)

01

Pіdpriєmstvo ....................................... .. ...

..................... ... ..................... ... For EDRPOU

Teritorіya .................................................

.................................... .. ...... ... For KOATUU

Authority sovereign upravlіnnya ..................... ..

................................................ For Spode

Galuzo ......................................................

................................................ ... For ZKGNG

View ekonomіchnoї dіyalnostі ........................ ...

..................... .. ............................ for Oued

Serednooblіkova chiselnіst pratsyuyuchih ......

..................... ... ............... .. The control suma

Odinitsya vimіru: yew. USD ........................... ...

PRIMІTKI to RІCHNOЇ FІNANSOVOЇ ZVІTNOSTІ I. NEMATERІALNІ assets
GROUP nematerіalnih aktivіv

Code

row

Zalishok on the cob rock

Nadіyshlo per Year

Pereotsіnka

(Dootsіnka +

utsіnka -)

Vibulo per Year

Narahovano

amortizatsії per Year

Vtrati od zmenshennya p>

korisnostі per Year

INSHI zmіni per Year

Zalishok kіnets on rock

pervіsna

(Pereotsіnena)

vartіst

instal lment

pervіsnoї

(Pereotsіnenoї) vartostі

instal lment

pervіsna

(Pereotsіnena)

vartіst

instal lment

pervіsnoї (pereotsіnenoї) vartostі

instal lment

pervіsna (pereotsіnena) vartіst

instal lment

1

2

3

4

5

6

7

8

9

10

eleven

12

13

14

15

Rights koristuvannya natural resources

010

Rights koristuvannya am Main

020

Rights to Marks for tovarіv i poslug

030

Rights ob'єkti promislovoї vlasnostі

040

Avtorskі that sumіzhnі s their right

050

Gudvіl

060

INSHI nematerіalnі assets

070

at once

080

Іz Row Count 080 14 vartіst nematerіalnih aktivіv, schodo yakih іsnuє obmezhennya right vlasnostі (081) ____________

vartіst decorated in an outpost nematerіalnih aktivіv (082) ____________

vartіst stvorenih pіdpriєmstvom nematerіalnih aktivіv (083) ____________

Іz row 080 column 5 vartіst nematerіalnih aktivіv, otrimanih for rakhunok tsіlovih asignuvan (084) ____________

II. OSNOVNІ ZASOBI


GROUP

primary

zasobіv

Code

row

Zalishok

on the cob rock

Nadіyshlo per Year

Pereotsіnka (+ dootsіnka, utsіnka -)

Vibulo per Year

Narahuvannya

amortizatsії per Year

Vtrati od zmenshennya

korisnostі per Year

INSHI zmіni

of the Year

Zalishok kіnets on rock

in addition chislі

oderzhanі for fіnansovoyu Orenda

peredanі in operational Orenda

pervіsna

(Pereotsіnena)

vartіst

instal lment

pervіsnoї

(Pereotsіnenoї)

vartostі

instal lment

pervіsna

(Pereotsіnena)

vartіst

instal lment

pervіsnoї

(Pereotsіnenoї)

vartostі

instal lment

pervіsna

(Pereotsіnena)

vartіst

instal lment

pervіsna

(Pereotsіnena)

vartіst

instal lment

pervіsna

(Pereotsіnena)

vartіst

instal lment

1

2

3

4

5

6

7

a

9

10

eleven

12

13

І4

15

16

17

18

19

Zemelnі dіlyanki

100

Kapіtalnі vitrati polіpshennya on land

110

Budinki, sporudi that peredavalnі pristroї

120

Machines that obladnannya

130

Transportnі zasobi

140

Іnstrumenti, priladit, іnventar (Mebli)

150

Robochem i productive thinness

160

n

Bagatorіchnі nasadzhennya

170

INSHI osnovnі zasobi

180

Bіblіotechnі Fondi

190

Malotsіnnі neoborotnі materіalnі assets

200

Timchasovі (netitulnі) sporudi

210

Prirodnі resources

220

Іnventarna packaging

230

Objects rental

240

INSHI neoborotnі materіalnі assets

250

at once

260

Іz Row Count 260 14 vartіst mainly zasobіv, schodo yakih іsnuyut peredbachenі chinnim zakonodavstvom obmezhennya right vlasnostі (261) ____________

vartіst decorated in the main outpost zasobіv (262) ____________

zalishkova vartіst mainly zasobіv scho timchasovo not vikoristovuyutsya (konservatsіya, rekonstruktsіya toscho) (263) ____________

zalishkova vartіst mainly zasobіv, viluchenih s ekspluatatsії for sale (264) ____________

pervіsna (pereotsіnena) vartіst povnіstyu amortizovanih mainly zasobіv (265) ____________

Іz row 260 column 5 vartіst mainly zasobіv, pridbanih for rakhunok tsіlovogo fіnansuvannya (266) ____________

vartіst mainly zasobіv scho vzyatі in operatsіynu Orenda (267) ____________

III. KAPІTALNІ ІNVESTITSІЇ

Naymenuvannya pokaznika

Code

row

During the Year

On kіnets rock

1

2

3

4

Kapіtalne budіvnitstvo

280

Pridbannya (vigotovlennya) Basic zasobіv

290

Pridbannya (vigotovlennya) іnshih non-negotiable materіalnih aktivіv

300

Pridbannya (stvorennya) nematerіalnih aktivіv

310

Formuvannya main herd

320

INSHI

330

at once

340

IV. FІNANSOVІ ІNVESTITSІЇ

Naymenuvannya pokaznika

Code

row

During the Year

On kіnets rock

dovgostrokovі

potochnі

1

2

3

4

5

A method for Fіnansovі іnvestitsії uchastі in kapіtalі in:

asotsіyovanі pіdpriєmstva

350

dochіrnі pіdpriєmstva

360

spіlnu dіyalnіst

370

B. INSHI fіnansovі іnvestitsії in:

chastki paї i have statutory kapіtalі іnshih of companies

380

aktsії

390

oblіgatsії

400

INSHI

410

14

Together (breather. A + breather. B)

420

Іz order of 045 grams. 4 Balance INSHI dovgostrokovі fіnansovі іnvestitsії vіdobrazhenі:

for sobіvartіstyu (421) ________________

for justice vartіstyu (422) ________________

for amortizovanoyu sobіvartіstyu (423) ________________

Іz order of 220 g. 4 Balance Potochnі fіnansovі іnvestitsії vіdobrazhenі:

for sobіvartіstyu (424) ________________

for justice vartіstyu (425) ________________

for amortizovanoyu sobіvartіstyu (426) ________________

V. Income of I VITRATI

Naymenuvannya pokaznika

Code

row

revenue

Vitrati

1

2

3

4

A. INSHI operatsіynі Income i vitrati

Operatsіyna orenda aktivіv

440

Operatsіyna Kursova rіznitsya

450

Realіzatsіya іnshih werewolf aktivіv

460

Fines, penі, penalties

470

Utrimannya ob'єktіv zhitlovo and communal i sotsіalno cultural priznachennya

480

INSHI operatsіynі Income i vitrati

490

B. Income vtrati i od uchastі in kapіtalі for іnvestitsіyami in:

asotsіyovanі pіdpriєmstva

500

dochіrnі pіdpriєmstva

510

spіlnu dіyalnіst

520

B. INSHI fіnansovі Income i vitrati

Divіdendi

530

X

percent

540

X

Fіnansova orenda aktivіv

550

INSHI fіnansovі Income i vitrati

560

G. INSHI Income i vitrati

Realіzatsіya fіnansovih іnvestitsіy

570

Realіzatsіya non-negotiable aktivіv

580

Realіzatsіya Mainova kompleksіv

590

Neoperatsіyna Kursova rіznitsya

600

& Nb sp;

Bezoplatnoy oderzhanі assets

610

X

Write-off of non-current aktivіv

620

X

INSHI Income i vitrati

630

Tovaroobmіnnі (barternі) operatsії s produktsієyu (goods, robots, Hotel) (631) ________________

Chastka income od realіzatsії produktsії (tovarіv, robіt, poslug) for tovaroobmіnnimi (barter) contract s pov'yazanimi parties (632) ________________

VI. GROSHOVІ Costa

Naymenuvannya pokaznika

Code

row

On kіnets rock

1

2

3

Casa

640

Flow rakhunok in a jar

650

INSHI rahunki in the bank (letter of credit, chekovі books)

660

Groshovі in Costa dorozі

670

Ekvіvalenti penny koshtіv

680

at once

690

Іz row 070 gr.4 Balance Groshovі Costa, vikoristannya yakih obmezheno (691) ___________

VII. ZABEZPECHENNYA

Widi zabezpechen

Code

row

Zalishok

zabezpechennya

on the cob rock

Zbіlshennya zabezpechennya protyagom zvіtnogo perіodu vnaslіdok

Suma zabezpechennya,

scho vikoristana

protyagom rock

Nevikoristana

suma zabezpechennya,

scho in stornovana

zvіtnomu perіodі

Suma ochіkuvanogo

vіdshkoduvannya

vitrat іnshoyu hand,

scho vrahovana

when otsіntsі

zabezpechennya

Zalishok zabezpechennya kіnets on rock

stvorennya

zabezpechennya

dodatkovih

virahuvan

1

2

3

4

5

6

7

8

9

Zabezpechennya on viplatu vіdpustok pratsіvnikam

710

Zabezpechennya the following vitrat on dodatkove pensіyne zabezpechennya

720

Zabezpechennya the following vitrat on vikonannya garantіynih zobov'yazan

730

Zabezpechennya the following vitrat on restrukturizatsіyu

740

Zabezpechennya the following vitrat on vikonannya zobov'yazan schodo obtyazhlivih kontraktіv

750

760

td>

770

at once

780

VIII. stocks

Naymenuvannya pokaznika

Code

row

carrying

vartіst on

kіnets rock

Pereotsіnka per Year

zbіlshennya chistoї

vartostі realіzatsії *

utsіnka

1

2

3

4

5

Sirovina i materіali

800

Kupіvelnі napіvfabrikati that komplektuyuchі virobi

810

Fuel type

820

Tara i tarnі materіali

830

Budіvelnі materіali

840

Zapasnі Chastain

850

Materіali sіlskogospodarskogo priznachennya

860

Tvarini on viroschuvannі that vіdgodіvlі

870

Malotsіnnі that shvidkoznoshuvanі Objects

880

UNFINISHED virobnitstvo

890

ready Produkciya

900

Flea

910

at once

920

Іz order of 920 grams. 3 Carrying vartіst zapasіv,

vіdobrazhenih for pure

vartіstyu realіzatsії (921) ________________

sent messages in pererobku (922) ________________

Making outpost at (923) ________________

sent messages to komіsіyu (924) ________________

Assets on vіdpovіdalnomu

zberіgannі - rakhunok 02 (925) ________________

* Viznachaєtsya in n. 28, position (standard) buhgalterskogo oblіku 9 "Inventories".

IX. DEBІTORSKA ZABORGOVANІST

Naymenuvannya pokaznika

Code

row

Vsogo

kіnets on rock

in Vol. h. per row

nonpayment

until 3

months at

od 3

until 6

months at

od 6

12

months at

1

2

3

4

5

6

Debіtorska zaborgovanіst item, robots Hotel

940

Іnsha precisely debіtorska zaborgovanіst

950

Written off at zvіtnomu rotsі beznadіynoї debіtorskoї zaborgovanostі (951) ________________

H. NESTACHІ the I VTRATI od PSUVANNYA TSІNNOSTEY

Naymenuvannya pokaznika

Code

row

scrip

1

2

3

Viyavleno (written off) for the Year nestach i vtrat

960

Viznano zaborgovanіstyu vinnih osіb in zvіtnomu rotsі

970

Suma nestach i vtrat residual schodo rіshennya vinuvattsіv for yakimi on kіnets rock not priynyato (pozabalansovy rakhunok 072)

980

Kerіvnik

HEAD accountant

Structure primіtok to rіchnoї fіnansovoї zvіtnostі

Fig. 11.6. Structure primіtok to rіchnoї fіnansovoї zvіtnostі

table 11.8

FІNANSOVY ZVІT

SUB'ЄKTA SMALL PІDPRIЄMNITSTVA

CODY

Date (Year, mіsyats number)

01

Pіdpriєmstvo ...................... ...

.. ............ ... For EDRPOU

Teritorіya ..............................

...... .. ...... ... For KOATUU

Form vlasnostі ......................

...... .. ............ ... For KPH

Authority sovereign upravlіnnya ... ..

.................. For Spode

Galuzo ................................. ..

... .. ............ ... For ZKGNG

View ekonomіchnoї dіyalnostі ...... ..

.................. .. .For Oued

Serednooblіkova chiselnіst pratsyuyuchih

Odinitsya vimіru: yew. USD ......... ..

......... The control suma

Addresses ............................... ...

... .. ...........................

1. BALANCE
ASSETS

Code

row

On the cob

zvіtnogo rock

On kіnets zvіtnogo perіodu

1

2

3

4

1. Neoborotnі assets

UNFINISHED budіvnitstvo

020

Osnovnі zasobi:

zalishkova vartіst

030

pervіsna vartіst

031

instal lment

032

Dovgostrokovі fіnansovі іnvestitsії

040

INSHI neoborotnі assets

070

Usogo for the I rozdіlom

080

Prodovzhennya Table. 11.8

ASSETS

Code

row

On the cob

zvіtnogo rock

On kіnets zvіtnogo perіodu

1

2

3

4

II. trafficking; assets

Virobnichі reserves

100

ready Produkciya

130

Debіtorska zaborgovanіst item, robots, Services:

clean realіzatsіyna vartіst

160

pervіsna vartіst

161

reserve sumnіvnih borgіv

162

Debіtorska zaborgovanіst for rozrahunkami s budget

170

Іnsha precisely debіtorska zaborgovanіst

210

Potochnі fіnansovі іnvestitsії

220

Costa Groshovі that їh ekvіvalenti:

in natsіonalnіy valyutі

230

in іnozemnіy valyutі

240

INSHI oborotnі assets

250

Usogo for rozdіlom II

260

III. Vitrati maybutnіh perіodіv

270

Balance

280

Prodovzhennya Table. 11.8

pasiv

Code

row

On the cob rock zvіtnogo

On kіnets zvіtnogo

perіodu

1

2

3

4

I. Vlasnyi kapіtal

statutory kapіtal

300

Dodatkovy kapіtal

320

Backing kapіtal

340

Nerozpodіleny Prybutok

(Nepokrity zbitok)

350

unpaid kapіtal

360

()

()

Usogo for the I rozdіlom

330

II. Zabezpechennya the following vitrat i tsіlove fіnansuvannya

430

III. Dovgostrokovі zobov'yazannya

480

IV. Potochnі zobov'yaz annya

Korotkostrokovі loans bankіv

500

Flow zaborgovanіst for dovgostrokovimi zobov'yazannyami

510

Kreditorska zaborgovanіst item, robots Hotel

530

Potochnі zobov'yazannya for rozrahunkami

s budget

550

Zi strahuvannya

570

s Pay pratsі

560

INSHI potochnі zobov'yazannya

610

Usogo for rozdіlom IV

620

V. Income maybutnіh perіodіv

630

Balance

640

Prodovzhennya Table. 11.8

2. ABM ZVІT FІNANSOVІ result

of ______________ 200_ p.

Form number 2 M code for DKUD I. FІNANSOVІ result

statte

Code

row

For zvіtny perіod

For analogіchny perіod poperednogo rock

1

2

3

4

Dohіd (viruchka) od realіzatsії produktsії (tovarіv, robіt, poslug)

010

Nepryamі podatki that INSHI narahuvannya s income

020

()

()

Clean dohіd (viruchka) od realіzatsії produktsії (tovarіv, robіt, poslug) (010-020)

035

INSHI operatsіynі Income

040

INSHI zvichaynі Income

050

Nadzvichaynі: Income

060

Together chistі INCOME (030 + 040 + 050 + 060)

070

Zbіlshennya (zmenshennya) zalishkіv UNFINISHED virobnitstva i gotovoї produktsії

080

Materіalnі costs

090

()

()

Vitrati to pay pratsі

100

()

()

Vіdrahuvannya to come in sotsіalnі

110

()

()

depreciation

120

()

()

INSHI operatsіynі vitrati

130

()

()

in addition chislі

131

()

()

140

()

()

INSHI zvichaynі vitrati

150

()

()

Nadzvichaynі vitrati

160

()

()

Podatok on Prybutok

170

()

()

Together vitrati

(090 + 100 + 110 + 120 + 130 + 140 + 150 ±

± 080 + 160 + 070)

180

()

()

Clean Prybutok (zbitok) (070 - 080)

190

Zakіnchennya Table. 11.8

II. Elements OPERATSІYNIH VITRAT

Naymenuvannya pokaznika

Code

row

For zvіtny perіod

For analogіchny perіod poperednogo rock

1

2

3

4

Materіalnі costs

230

Vitrati to pay pratsі

240

Vіdrahuvannya to come in sotsіalnі

250

depreciation

260

INSHI operatsіynі vitrati

270

at once

280

Kerіvnik

HEAD accountant


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