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Buhgaltersky Obl_k - Sopko VV

B.3.2.3.4. Obl_k penny koshtіv in debіtorіv Yurydychna osіb (Obl_k borgovih vimog)

Ob'єktom oblіku Je sumi borgovih vimog (zaborgovanostey) SSMSC utvorilisya in rіznih Yurydychna that fіzichnih osіb before pіdpriєmstvom in protsesі gospodarskoї dіyalnostі. Tse shaping can Buti operatsії, pov'yazanі s prepay pіdpriєmstvom platezhіv advance for delivery in Yomou maybutnomu inventory materіalnih tsіnnostey (nadannya poslug) s bank writedowns bezpіdstavnim koshtіv rozrahunkovogo rahunku s, s utvorennyam borgіv for nestachі that nevіdpovіdnіst of Quality otrimanih tsіnnostey obumovlenim tehnіchnim s minds blame postachalnika abo transportnoї organіzatsії, s payment for documents that vikonavchim s rozrahunkami on іnshim operatsіyam, SSMSC not pov'yazanі s basic gospodarskoyu dіyalnіstyu pіdpriєmstva.

Obl_k Tsikh operatsіy zdіysnyuєtsya on pіdstavі gospodarskih dogovorіv, aktіv about viyavlenі rozbіzhnostі at priymannі inventory materіalnih tsіnnostey, rіshen vessels organіv, platіzhnih dokumentіv, vikonavchih dokumentіv, rahunkіv invoices, bills of lading.

Analіtichny Obl_k leads along dermal debіtoru (yuridichnіy abo fіzichnіy osobі) prichinі, formі that on datі utvorennya zaborgovanostі (viniknennya rights vimogu) That line nadhodzhen in maybutnomu.

Synthetical Obl_k rozrahunkіv s debіtorami leads to rahunkah "Rozrahunki s pokuptsyami that zamovnikami", "Rozrahunki on advances", "Rahunki on pretenzіyah", "Rozrahunki on Vidanov advances", "Rozrahunki s rіznimi debіtorami" that іn.

The debit Tsikh rahunkіv vіdobrazhayutsya sumi nalezhnih pіdpriєmstvu platezhіv and loan - nadhodzhennya, vikoristannya i Povernennya sum. The balance of the debit Tsikh rahunkіv pokazuє scrip debіtorskoї zaborgovanostі.

B.3.2.3.5. Obl_k pennies in іnozemnіy valyutі

a) Osoblivostі buhgalterskogo oblіku operatsіy in іnozemnіy valyutі

Vіdobrazhennya in buhgalterskomu oblіku fіnansovo-gospodarskih operatsіy in іnozemnіy valyutі zdіysnyuєtsya in groshovіy odinitsі, yak dіє teritorії on Ukraine, in sum, scho viznachayutsya Shlyakhov pererahunku іnozemnoї currency for ofіtsіynim course Natsіonalnogo Bank of Ukraine on the date vipiski rozrahunkovo-trumpery document. Zalishki koshtіv of companies, organіzatsіy in the currency rahunkah have kasі, INSHI Costa (vklyuchayuchi groshovі documents) tsіnnі Papero, debіtorska zaborgovanіst in іnozemnіy valyutі vіdobrazhayutsya in zvіtnostі in groshovіy odinitsі scho dіє in Ukraїnі, in sum, viznachenih for ofіtsіynim course Natsіonalnogo Bank of Ukraine on ostannє number zvіtnogo perіodu. Odnochasno vkazanі recording zdіysnyuyutsya in valyutі rozrahunkіv i platezhіv (for kozhnіy іnozemnіy valyutі).

b) Obl_k operatsіy on currency rahunku

Buhgaltersky Obl_k nayavnostі i Ruhu іnozemnoї currency leads to rahunku "Potochnі rahunki in іnozemnіy valyutі" analіtichny Obl_k operatsіy on Money Does organіzuєtsya for dermal s vіdkritih from banks rahunkіv for zberezhennya koshtіv in іnozemnіy valyutі and takozh on okremih subrahunkah rahunka "Casa", "Rozrahunki s pіdzvіtnimi special ". Entries on rahunkah "Potochnі rahunki in іnozemnіy valyutі", "Casa" i "s Rozrahunki pіdzvіtnimi special" conductive to pіdstavі vipisok bankіv that rozrahunkovo-platіzhnih dokumentіv on yakih oderzhanі abo oplachenі sumi in іnozemnіy valyutі.

On cutaneous іz rahunkіv in analіtichnomu oblіku Got Booty zabezpecheno Obl_k kozhnoї currency for nomіnalom, the course of the day, vrahovano rіznitsyu mіzh poperednіm i Flow rate (course rіznitsya) that viznachennya in ukraїnskіy valyutі.

Zalishki penny koshtіv pіdpriєmstva on currency rahunku vіdobrazhayutsya natsіonalnіy valyutі in Ukraine in Sumy, viznachenih for ofіtsіynim course Natsіonalnogo Bank of Ukraine on the date zdіysnennya operatsії in іnozemnіy valyutі, while skladannі zvіtnostі - on ostannє number zvіtnogo perіodu. Odnochasno operatsії in іnozemnіy valyutі vіdobrazhayutsya in valyutі rozrahunkіv i platezhіv.

Analіtichny Obl_k koshtіv on currency rahunku leads along dermal іz vіdkritih from banks rahunkіv іnozemnih currencies.

Buhgaltersky Obl_k іnozemnoї currency on rahunkah to install bankіv is played with pіdpriєmstvami on rahunku "Potochnі rahunki in іnozemnіy valyutі".

Rіznitsya mіzh otsіnkoyu in ukraїnskіy valyutі aktivіv i pasivіv, vartіst yakih Virage in іnozemnіy valyutі, obchislenіy vihodyachi s rate Natsіonalnogo Bank of Ukraine at the date of rozrahunkіv abo on the date skladannya buhgalterskoї zvіtnostі for zvіtny perіod, that otsіnkoyu in ukraїnskіy valyutі Tsikh aktivіv i pasivіv vihodyachi s rate Natsіonalnogo bank of Ukraine on the date vіdobrazhennya їh in buhgalterskomu oblіku in zvіtnomu perіodі, abo on the date skladannya buhgalterskoї zvіtnostі for poperednіy perіod for tsіley buhgalterskogo oblіku, vvazhaєtsya rіznitseyu coursework.

Kursovі rіznitsі in buhgalterskomu oblіku i zvіtnostі vіdobrazhayutsya have to zvіtnomu perіodі to yakogo nalezhit date rozrahunku abo for yaky skladaєtsya buhgalterska zvіtnіst.

Kursovі rіznitsі pіdpriєmstvami i organіzatsіyami vіdobrazhayutsya okremo on rahunku "INSHI operatsіynі income".

c) Obl_k іnozemnoї currency in kasі have pіdzvіtnih osіb that borgovih vimog (debіtorіv) i zobov'yazan (kreditorіv)

Іnozemna currency in kasі pіdpriєmstva vіdobrazhaєtsya in buhgalterskomu oblіku yak at nomіnalnih of currencies, so i have groshovіy odinitsі, yak dіє on teritorії Ukraine - UAH.

Before kasi іnozemna currency Mauger nadhoditi rahunku s currency at the bank, in the payment od pokuptsіv Prodan product (vikonanih robіt, nadanih poslug) pіdpriєmstvom, od pіdzvіtnih osіb yak zalishok not vikoristanogo advances. W Casey currency Mauger vnositis to the bank - in the currency rakhunok, vidavatis in pіdzvіt for pokrittya vitrat in the Renaissance for a cordon abo have vipadkah permitted by zakonodavstvom, storonnіm organіzatsіyam in payment їh produktsії (poslug).

Otsіnka operatsії on nadhodzhennyu (vibuttyu) Currency zdіysnyuєtsya ofіtsіynim for foreign exchange (obmіnnim) course Natsіonalnogo Bank of Ukraine, at the date of scho dіє opributkuvannya (vidatku) currency.

Documented oblіku Tsikh operatsіy analogіchne oblіku ukraїnskoї currency in kasі. For skin naymenuvannya іnozemnoї currency vіdkrivaєtsya okrema book kasova.

Analіtichny Obl_k Ruhu іnozemnoї currency in kasі pіdpriєmstva zdіysnyuєtsya for cutaneous naymenuvannyu currency (US Dolar, brand Nіmechchini, rublі toscho RF).

Synthetical Obl_k conducted on rahunku "Casa" in rozrіzі subrahunkіv, vіdkritih on naymenuvannyah іnozemnoї currency. Vіdhilennya, SSMSC pov'yazanі Zi zmіnoyu rate іnozemnoї currency, vіdobrazhayutsya on rahunku in korespondentsії s rahunkom "Fіnansovі results." Oformiti kursovі vіdhilennya mozhna buhgalterskimi dovіdkami.

Vidacha іnozemnoї currency in pіdzvіt pratsіvnikam pіdpriєmstva zdіysnyuєtsya perevazhno for pokrittya vitrat on zakordonne vіdryadzhennya. Zaborgovanіst pratsіvnika vrahovuєtsya in valyutі, yak Bulo Yomou you seen that in UAH rate for ofіtsіynim Natsіonalnogo Bank of Ukraine.

Analіtichny Obl_k valyutnoї zaborgovanostі pіdzvіtnih osіb analogіchny oblіku rozrahunkіv s pіdzvіtnimi individuals in natsіonalnіy valyutі. On pіdstavі advance zvіtіv pіdzvіtnoї individual s prikladenimi before them document pogashaєtsya її Monetary zaborgovanіst pіdpriєmstvu i viznachaєtsya balance rozrahunkіv for tsimi operatsіyami. When tsomu, Yakscho Vidana vіlno konvertovana currency obmіnyuvalasya in kraїnі vіdryadzhennya on mіstsevu currency i ostannoyu robilisya neobhіdnі viplati then vitrati maps have Vidanov in pіdzvіt currency for CROS-course, yaky Sklave mіzh tsimi currencies vihodyachi s ofіtsіynogo NBU rate on the date skladannya zvіtu.

Napriklad, vіdryadzheny to Іtalії otrimav 400 dolarіv US. In Іtalії їh obmіnyano on іtalіyskі lіri. Before avansovo- of zvіtu butt dokumentіv on vitrachannya 1600 lіr. At the date of the advance skladannya zvіtu ofіtsіyny NBU rate becomes 100 dollars. United States - 191 UAH per 100 іtal.. lіr - 10.53 UAH. Vitrati on vіdryadzhennyu such rank, stanovitimut 168.48 USD. (1600? 10,53 / 100), and h pіdzvіtu bude 88.21 dollars written off. US (168.48 / 191? 100).

Obl_k debіtorskoї zaborgovanostі in іnozemnіy valyutі for pobudovoyu analogіchny oblіku zaborgovanostі in natsіonalnіy valyutі. Suma Borg vіdobrazhaєtsya in valyutі, yakoyu guilty rozrahuvatisya debіtor that have natsіonalnіy valyutі Shlyakhov pererahunku sumi zaborgovanostі ofіtsіynim for foreign exchange (obmіnnim) course Natsіonalnogo bank scho dіyav to date її viniknennya (balance vartіst zaborgovanostі), i do not have pіdlyagaє pererahunku zv'yazku Zi zmіnoyu obmіnnogo rate grivnі protyagom zvіtnogo perіodu (quarter).

In razі, if such zaborgovanіst prodaєtsya (pogashaєtsya) protyagom zvіtnogo perіodu, vartіst takoї zaborgovanostі viznachaєtsya Shlyakhov pererahunku її sumi in grivnі ofіtsіynim for the exchange rate of the NBU, scho dіyav the date of such sale (redemption).