Gadziriro zeza Nhoroondo: Posting mu chizvidavirire uye mutero chizvidavirire

Kana zvikwereti zvakaipa chizvidavirire sangano kunodiwa kuti aumbe kuchengeterwa zvakafanana zita. zvinodiwa izvi zviri n. 70 PBU. Panguva iyoyowo hazvina basa, kwave kusikwa kuchengeterwa vachizeza dzinoratidza mutero chizvidavirire kana kwete. Urongwa Izvi zvinotsanangurwa muna Tsamba Bazi Finance. Next, ngatimboonai muudzame sei kusikwa kuchengeterwa vachizeza nenhoroondo iri kubvunzwa zvinyorwa. Kuisa mabhiri zvicharehwawo kurondedzerwa munyaya.

tsanangura

Sezvo chokwadi mabasa, chero zvikwereti kuti akazviratidza munguva kutengeswa kwenhumbi, chokupika basa kana urongwa mabasa, kana isina kubhadharwa mukati nguva raanotaura chibvumirano uye havasi yakasimbiswa neboka pamahombekombe vimbiso, rubatso, rubatso. Tariro sungiro kuzivikanwa zviri izvo akapfuura mutemo zvausingakwanisi, kana ndiani vakarega nokuda chisingabviri maitiro.

tsananguro

Urongwa zeza Nhoroondo muna 2015 inogona inoumbwa nemabhangi kuti default mubereko yomuka pashure January 1 kwegore. Hazvina basa kana rubatso, garandi kana vimbiso aripo. For makambani kuti uone mari uye zveminda maererano nzira kukarukureta pamusoro coinsurance zvibvumirano, inishuwarenzi, reinsurance kuti aumbe kuchengeterwa, kuchengeterwa vachizeza zvikwereti chokuita kuripwa premiums (mipiro) hakuna kusikwa.

uncollectible sungiro

Zvavakanga, pakati pezvimwe zvinhu, vakaona ndowengava zvakadaro, kutadza kubhadhara rwukasimbiswa nemijenya pakati chikonzi ari kuvakwa vatevedzere zvekufamba, kana kudzoka kuti munhu anoti chinhu ndechake zvakakodzera Chishandiso pahwaro:

• Kutadza kuziva nzvimbo chikwereti pachake kana ake pfuma, kana kuti kuwana mashoko pamusoro tsika uye mari ndezvake vari munhoroondo yake, vachengetwe kana deposits pamwe nemabhengi nemamwe echikwereti makambani.
• Kushaya zvakafanira pfuma pamusoro izvo kupora zvinogona kuitwa, uye zvose matanho akatorwa chikonzi haana kuuya achida mugumisiro.

chinokosha

Kana boka kunozivikanwa sezvo chiduku mabhizimisi isangano, ipapo zvakakodzerawo kuti vaumbe gadziriro negakava zvikwereti. In Sec. 70 PBU harina chinhu chinoratidza kusunungurwa emakambani dzakadaro kubva nzira. In Mutsamba Bazi rezveMari № 07-02-18 / 01 Zvisinei, yakaronga, maererano izvo ngaabvumire vachizeza nhoroondo havagoni kuumba kana boka iri nepakati jira musi nechivimbo chokuti nonoka receivables achatsiviwa.

counterparty solvency

Funga kuti kusika kuchengeterwa negakava nyaya. Rokuongorora solvency wekambani vanofanira kuunganidza ruzivo zvose zvinowanikwa pamusoro mabasa musangano. Somuenzaniso, kuti vawane mashoko pamusoro fungidzira liquidation, achikumbira mushoma kubva mazita. Somumwe anopa mashoko pamusoro solvency ari mashoko zvemari mabasa. Inogona kuwanika mitumbi nhamba. Maererano nhau Data rinoitwa kukarukureta vanoverengeka neezvitendero prices. tsika dzavo dzinoratidza dzemari yacho nechikwereti. chisarudzo pamusoro chitsama kuchengeterwa pachishandiswa mashoko akapiwa kana kudzimwa chikwereti uncollectible. Zviratidzo insolvency anogona yakataurwa mari zvinyorwa zvebhizimisi. Ngaabvumire zeza nhoroondo anoshanda sezvo pakuongorora kwacho chokuratidza. inotungamirwa Its, kuwedzera kana kudzikisa hazvo akaratidza ive mari kana mari.

Gadziriro zeza zvikwereti iri kubvunzwa

Murayiro inotungamirwa ari dzakabudirira zvino woga. Panyaya iyi, kuisa zano inofanira ngadzirambe dziri mari zvinyorwa kambani. Gadziriro zeza zvikwereti kwakaitwa vazvidavirire sezvinotevera:

1. Kutsunga kuzvipira counterparties mune zvimwe unliquidated chibvumirano mashoko uye regai kupa zvakakodzera inopikira.
2. Nokuti mumwe nomumwe akananga vachizeza chikwereti iri pakutsvaga mari naro kuchengeterwa zvinofanira kusimbiswa. Izvi inorangarira dzemari chekambani uye kunze tinyatsonzwisisa mukana wokuti mutsividzo vaite rose kana kuti chikamu.

nzira iyi waiti muna Sec. 70 PBU.

Gadziriro zeza nhoroondo: Kuisa mabhiri

Allocations pasi pemusoro unoti ichi zvinonyorwa dzimwe mari. Musi kuverenga 63 inoratidza nguva nenguva mipiro uye kusikwa kuchengeterwa negakava nyaya. Posting hazvisi sezvinotevera:

Debit 91-2 webhanga chikwereti pamusoro nhoroondo 63 - paumbwe reserves.

Counterparty anogona kugadzirisa kuita zvakakwana kana zvisina kukwana. Panyaya iyi, vakadzorerwa chikamu kuchengeterwa, uko kunoratidzwa sezvinotevera:

Debit cq. 51 (50) Credit cq. 62 - kutiitira chikamu mitoro.

Debit cq. 63 chikwereti of MF. 91-1 - Kudzorerwa gadziriro akabhadhara chikwereti.

Analysis nhoroondo mitoro cq. 62 inofanira kurongwa kuti vakwanise kugamuchira zvose zvakafanira mashoko ari pamusoro vasingabhadharwi mugove. chinodiwa iyi waiti mumirayiridzo kusvika chati maakaundi.

royalties

Zvinonyorwa mumwoyo dzimwe mari iri midrange. 91. Panyaya iyi, kusikwa kuchengeterwa nepakati jira kunokonzera vasanyanye purofiti mune nhau nguva. Mari chokuita inotungamirwa yaro mudare mari kutenderera, kukanganisa profitability kwemakore kukasaitwa. Kana mutero nepakati jira haisi mugove, zvino, maererano, harimuki uye mari. Muchiitiko chino, pane musiyano pakati mari (kana kurasikirwa). Mune nguva anouya zvinofanirwa kubhadhara chikwereti kana Kudzimwa payo tariro. Nezvenyaya iyi, musiyano wamuka pakati ndizvidavirire chokwadi, huchapera. Izvi zvinotsanangurwa muna PBU 18/02, p. 8. pfupi musiyano kunoguma paumbwe yomutero ichinonoka twa. It kunoderedza uwandu mari pamusoro mari, izvo zvinofanira kubhadharwa munguva zvichitevera kushuma chimwe. Izvi zvinotsanangurwa muna PBU 18/02 ari kutaura 11. Nokuti dzakamirira twa, panowanikwa kaienda pakagadzwa. Gadziriro zvikwereti zvakaipa, wiring achava sezvinotevera:

Debit cq. 09 Credit cq. 68 subsch kufungisisa Masvomhu pamusoro mari unotiranga -. Ratidzai chokunyora twa.

Zvadaro, Reserve apore panguva kukura chikwereti. Rinowanikwawo dzimwe mari uye zvinoratidzwa midrange. 91. The rutapudzo zvingaitika nokuti counterparty muripo nguva arambe, inozotevera mumwe iro kwave chisikwa kuchengeterwa zvikwereti zvakaipa. Wiring kana ichi chakafanana apa. Verengai zvinosanganisirwawo dzimwe mari iri midrange. 91. The kuchengeterwa zvingashandiswa - tichiregeredza makanyorwa kure uncollectible receivables.

Kuderera (extinguishment) twa iri ichinonoka

Kana iwe kudzorera nechiedzo zvemari iri kuchengeterwa achava mari iyo kuti mutero zvinangwa havazomutswi kuzivikanwa. Kana uchishandisa kudanda - achaita kuumba mari. Havana kare chakaita kuti munguva apo kunze kusikwa kuchengeterwa negakava nyaya. Posting hazvisi sezvinotevera:

Debit cq. 68, Sub-nhoroondo, ari nokukiya Masvomhu pamusoro mari unotiranga Credit cq. 09 - yadzikira (kudzima) pent twa.

Foreign mari kuita

The yeparutivi zvino akatsunga maererano chitsama chikwereti pa musi kwayo zvisikwa. Achinyora ari Russian Federation bhizimisi kwema uye wazvipira kuitwa rubles. Panyaya iyi, zvakasikwa uye kuchinja urongwa iri ravakwa National mari. The PBU 3/06 p. 7 haina inopiwa revaluation. Kunyange zvakadaro, maererano nemigumisiro yacho uwandu, kuti Company anogona kuchinja chitsama Reserve nhoroondo receivable nokuda recalculation kuitwa panguva pamutemo unodiwa. Urongwa uhwu anotevera kubva ya. 3.54 ari yakarongeka kunenge aifarirwa sezvakarayirwa Bazi rezveMari nhamba 49 yomusi waJune 13, 1995