Kupereka nkhani wofooka: lolemba pa mlandu ndi mlandu msonkho

Pankhani ya ngongole zoyipa mu gulu kuyankha chofunika kupanga malo a dzina lomweli. Lamulo limeneli ali N. 70 PBU. Pa nthawi yomweyo zilibe kanthu, pakhala pali chilengedwe cha malo nkhani wofooka mu akawunti msonkho kapena ayi. Makonzedwe amenewa anafotokoza mu Kalata ya Utumiki wa Finance. Tsopano tiyeni tione mwatsatanetsatane mmene chilengedwe cha malo nkhani wofooka m'mabuku kulongosola. Kukhoma ngongole adzamva anafotokoza m'nkhani.

chimatanthauza

Monga momwe zochitika zokayikitsa, ngongole iliyonse kuti anaonekera pa kugulitsa katundu, ntchito ya ntchito kapena makonzedwe a misonkhano, ngati salipidwa pa nthawi imene inatchulidwa mu mgwirizano ndi sali wotetezedwa ndi chitsimikizo banki, chikole, chikole. udindo chiyembekezo anazindikira ndi amene anadutsa malamulo a zofooka, kapena amene anasiya chifukwa n'zosatheka ntchito.

mwachidule

Kamba nkhani wofooka mu 2015 akhoza kupangidwa ndi mabanki kwa kusakhulupirika chidwi akuwuka pambuyo January 1 chaka. Zilibe kanthu ngati chikole, chitsimikizo kapena chitsimikizo alipo. Makampani kuti kudziwa lotuluka revenues malinga ndi njira mawerengedwe a Mapangano coinsurance, inshuwalansi, reinsurance kupanga malo, malo ngongole wofooka zokhudza kupereka premiums (zopereka) sali analenga.

udindo uncollectible

Pamene iwo, mwa zina, anazindikira ngati ngongole zimenezi, kulephera kulipira wakhala ikutsimikizidwanso pa chisankho cha bailiff wa akamaliza Kuthi ya malamulo, pamene akubwerera ku pomweo yoyenera chida pamaziko a:

• Kulephera kuzindikira malo wamangawa yekha kapena chuma chake, kapena kuti mudziwe za mfundo ndalama wake ndi nkhani ake, m'ndende kapena madipoziti mabanki ndi makampani ena ngongole.
• Kupanda chuma zofunikira mu ulemu umene kuchira akhoza kuchita, ndipo zinthu zonse anatengedwa bailiff sanapereke mukufuna.

Chofunikanso

Ngati kampani chimatengedwa ngati munthu ayi tochepa, ndiye komanso zofunika kupanga makonzedwe ngongole wofooka. Mu Dec. 70 PBU lilibe umboni uliwonse za kumasulidwa kwa mabungwe ang'onoang'ono choncho kuchokera ndondomeko. Mu Letter ku Unduna wa Zachuma № 07-02-18 / 01 Komabe, lamulo, malinga ndi zimene titsate nkhani wofooka simungathe kupanga ngati kampani pa tsiku bwino pepala ndi chidaliro chakuti receivables overdue idzabwedwa mphotho.

counterparty solvency

Taganizirani mmene kulenga malo nkhani wofooka. Kuti aone solvency wa kampani ayenera deta zonse zilipo pa zochitika za gulu. Mwachitsanzo, kuti mudziwe za liquidation Nkosatheka, pofunsa Tingafinye ku m'kaundula. Monga mmodzi wa nkhani za solvency pa nkhani zachuma Macitidwe. Iwo akhoza analandira mu matupi ziwerengero. Mogwirizana ndi deta malipoti ikuchitika mawerengedwe angapo a mitengo muyezo. makhalidwe awo amasonyeza udindo ndalama wokongolayo. chigamulo pa kuchuluka kwa malo pa maziko a mfundo analandira kapena kulipira ngongole uncollectible. Zizindikiro za insolvency akhoza anauyamba momwe chuma cha kumalo a ntchito. Titsate nkhani wofooka akutumikira monga muyezo kuganizira. mapangidwe ake, kuchuluka kapena kuchepa kwenikweni anasonyeza monga ndalama kapena chuma.

Kupereka ngongole wofooka mu akawunti ya

Dongosolo la mapangidwe ndi akupangidwa tsopano wekha. Pankhaniyi, anapereka chiwembu ayenera atathana mu momwe chuma cha kampani. Kupereka ngongole wofooka anapanga kuyankha motere:

1. Tsimikizani kudzipereka kwa counterparties ina mawu unliquidated mgwirizano ndi Musapereke ukutitsimikizira zofunika.
2. Pakuti aliyense ngongole yeniyeni wofooka anatsimikiza ndi kuchuluka imene malo ayenera kukhazikitsidwa. Izi amaganizira ya kampani chikhalidwe ndalama komanso kuchita ziyenera a mosavuta udindo alipire lathunthu kapena mbali.

Ndondomeko chinanena mu Dec. 70 PBU.

Kupereka nkhani wofooka: lolemba ngongole

Azimayi pamutu wakuti izi zalembedwa mu zofunika zina. Pa n'kulemba 63 limasonyeza zopereka zodziwitsa ndi chilengedwe cha malo nkhani wofooka. Lolemba mu nkhani iyi ndi iyi:

Madebiti 91-2 banki ngongole pa nkhani 63 - mapangidwe nkhokwe.

Counterparty akhoza kuthetsa pa udindo kwathunthu kapena pang'ono. Pankhaniyi, mbali wobwezeretsedwa wa malo, zomwe zimaonekera motere:

Madebiti cq. 51 (50) Mawu cq. 62 - mudzalipidwa mbali pankhani ya.

Madebiti cq. 63 Loan wa MF. 91-1 - zitasintha makonzedwe ngongole yaperekedwa.

Analysis nkhani udindo cq. 62 ayenera anakonza kuti athe kulandira mfundo zonse zofunika za gawo zaulere. Lamulo limeneli ndi chinanena mu malangizo tchati nkhani.

chaulemu

Iwo alembedwa ndalama zina midrange lapansi. 91. Pankhani imeneyi, chilengedwe cha pepala malo bwino zimayambitsa kuchepa phindu mu nyengo malipoti. Ndalama kugwirizana ndi mapangidwe ake mu panopa mkombero chuma, bwanji profitability zaka adzaimira. Ngati msonkho bwino pepala si gawo, ndiye moyenera, Kodi osadzuka ndi ndalama. Pankhaniyi, kusiyana pakati pa ndalama (kapena imfa). M'nthawi kudza akuyenera kubweza ngongole kapena kulipira monga chiyembekezo. Pa nkhani imeneyi, kusiyana zayamba mu akawunti ya Ndipotu, kwa kanthawi. Zimenezi zalongosoledwa mu PBU 18/02, p. 8. zotsatira osakhalitsa kusiyana mu mapangidwe a msonkho mtsogolo kalembera wanu. Amachepetsa chiwerengero cha amachotsera ndalama, amene ziperekedwe mu nthawi izi ndi lipoti lina. Zimenezi zalongosoledwa mu PBU 18/02 mu amanena 11. podikira amtengo, yatsoka amene anatsogolera pa kukhazikitsidwa. Kupereka ngongole zoyipa, Kulumikizana adzakhala motere:

Madebiti cq. 09 Mawu cq. 68 subsch kuwalitsa kuwerengetsera pa amachotsera phindu -. Khazikitsani kalembera mtsogolo.

Kenako, malo a akanatha kuchira pa kukhwima ngongole. Iwo m'gulu ndalama zina ndi umaonekera midrange lapansi. 91. kuchepetsa The kumachitika chifukwa counterparty malipiro nthawi malangizo, amene amatsatira imene yakhala chilengedwe cha malo ngongole zoyipa. Kulumikizana Pankhaniyi ofanana pamwambapa. Uwerenge The m'gulu ndalama zina midrange lapansi. 91. malo angagwiritsidwe ntchito - likuvutika kwalembedwa kuchokera uncollectible receivables.

Kuchepa (extinguishment) kalembera ndi mtsogolo

Pamene inu kubwezeretsa bwino ndalama malo adzakhala ndalama zomwe zolinga msonkho sati losadziwika. Pamene ntchito katundu - adzakhala kupanga ndalama. Iwo kale nkhani m'nthawi imene ikuchitika chilengedwe cha malo nkhani wofooka. Lolemba mu nkhani iyi ndi iyi:

Madebiti cq. 68, boma chifukwa anapezazo lanu pa amachotsera phindu Mawu cq. 09 - utachepa (chimatha) kuthetsera kalembera wanu.

ndalama zakunja udindo pa

malo ndiye anatsimikiza malinga ndi kuchuluka kwa ngongole pa tsiku la chilengedwe chake. Lipoti latsopano la Russia pa malonda ndi zitsimikizo ikuchitika rubles. Pa nkhani imeneyi, chilengedwe ndi kusintha limene anapanga ndi ndalama dziko. The PBU 3/06 p. 7 sinabweretse revaluation. Komabe, malinga ndi zotsatira za kufufuza pa, kampani kusintha kuchuluka kwa malo a nkhani olandila chifukwa recalculation udindo pa mlingo boma. Makonzedwe amenewa motere kuchokera Para 3.54 a malangizo Methodical ovomerezedwa ndi dongosolo la Utumiki wa nambala Finance 49 June 13, 1995.