乌鲁木齐资质代办公司托付告贷的核算与审计乌鲁木齐工商财务代理公司有关知识

日期：2016/07/15 浏览次数：1次关闭来源：www.xjchcw.com

乌鲁木齐资质代办公司托付告贷的核算与审计乌鲁木齐工商财务代理公司有关知识?
Urumqi qualification agency entrusted loan accounting and audit Urumqi business accounting agency related knowledge?
这些年，托付告贷事务虽然在一些公司展开较快，但会计核算和宣告中存在的疑问较多，如类别运用不正确，将托付告贷记入别的应收款或别的货币资金类别;对托付告贷不按期计提利息;会计报表和附注不反映或不充分反映托付告贷事项等。对此，注册会计师在实行新疆崇汇财务代理有限公司时应重视。
Entrusted to countries in recent years, although transaction faster in some companies, but the question existing in the accounting and declare more, such as category is not correct, will entrust countries recorded in other receivables or other monetary fund categories; To entrust countries not timely provision of interest; Accounting statements and the notes do not reflect or does not fully reflect the matters entrusted to countries and so on. In this regard, the CPA should pay attention to the implementation of Xinjiang Chong Hui Financial Agency Co., ltd..
托付告贷的会计核算及宣告
The entrusted countries accounting and declared
按《金融公司会计准则》的规矩，托付告贷是指托付人供给资金，由金融公司(受托人)依据托付人一定的告贷方针、金额、用处、期限、利率等而署理发放、监视运用并辅佐回收的告贷，其危险由托付人承当。依据公司会计准则的规矩，公司托付告贷应视同短期出资连续核算，按期计提利息，计入损益。公司按期计提的利息到付息期不能回收的，应当连续计提利息，并冲回原已计提的利息。期末时，公司的托付告贷应按资产减值的央求，计提相应的减值预备。
According to the rules of the accounting standards for financial companies, trust countries refers to trust people money supply, the financial company (the trustee) according to the entrusted person certain countries policy, amount, useless, term, interest rate and acting out, such as monitoring and used for recovery of the countries, its dangerous by the entrusted person bear. Entrusted to countries on the basis of accounting rules, companies should be regarded as short-term investment accounting in a row, timely provision of interest, and included in profit or loss. Timely provision of the company's interest to pay interest period cannot be recycled, provision for interest should be continuous, and rushed back to the original has disadvantages of interest. Company entrust countries should according to the end of the semester, asset impairment begged, prepare corresponding impairment provision.
公司期末在编制资产负债表时，将1年内到期的托付告贷，其本金和利息减去已计提的减值预备后的净额，在短期出资项目内反映;将逾越1年到期的托付告贷，其本金和利息减去已计提的减值预备后的净额，在长期债务出资项目内反映。会计报表附注的短期出资或长期债务出资，应分别反映托付告贷的期初余额，本期增、减额，期末余额，并应宣告期末账面余额中本金、应收利息、减值预备等状况。
Company the final when preparing a balance sheet, will entrust countries due within 1 year, the principal and interest of stated net of provision for impairment preparation after, reflect the inside in the short-term investment projects; Entrust their due beyond one year countries, its principal and interest of stated net of provision for impairment preparation after, reflected in the long-term debt investment project. Short-term notes to the financial investment or long-term debt investment, should reflect the beginning balance, entrust countries increase and deduction in this period and ending balance, and shall announce the final book balance of the principal, interest receivable, prepare impairment, etc.
公司托付告贷审计应分外留神的疑问
The company entrusted countries audit should be especially careful to doubt
1.重视公司托付告贷经济做法的合法性。从托付人方面看，托付告贷的实习货币资金应由托付人供给。托付人应当托付银行或别的有运营资历的金融机构放贷，告贷的方针、用处、金额、期限和利率由托付人判定，托付告贷的危险由托付人承当。从告贷人方面看，受托人应当是依法能够承办托付告贷事务的金融公司。受托人承受托付署理发放告贷、监督告贷运用，并协助托付人按期回收告贷。发放托付告贷时，只收取手续费，不得代垫资金。因而，注册会计师在会计报表审计时，应获得托付方与受托方签定的合同文本，并仔细审理合同条款(应包括告贷方针、金额、用处、期限、利率等)，关键查看有无下列状况：
1. Attaches great importance to the company with the legitimacy of the countries economic practice. Countries in terms of trust people, entrusted with the practice of monetary funds should be supplied by trust people. Entrusted person shall entrust Banks or other financial institutions lending operation qualifications, countries, amount, term and interest rate policy, use ruled by trust and entrusted by the entrusted person bear risk of countries. In terms of countries people, the trustee shall in accordance with the law to undertake financial company entrust countries affairs. The trustee under entrust acting issuing countries countries use, supervision, and help the entrusted person timely recovery of countries. When issuing trust countries, charge fees, shall not be acting mat. Certified public accountant audit in financial statements, therefore, should obtain the entrusted party and the entrusted party to sign the contract, and carefully to hear the terms of the contract (should include countries policy, amount, useless, term, interest rate, etc.), the key to view the presence of the following conditions:
(1)托付告贷的资金不是公司抱负的可支配货币资金，而是由金融公司代垫的;
(1) entrust countries money not ambitious disposable money money, but by the finance company acting mat;
(2)受托人不是法定的金融公司;
(2) the trustee is not a statutory financial firms;
(3)金融公司不按一定的告贷方针署理发放告贷。
(3) financial company is not according to certain countries guidelines acting issuing countries.
2.分外重视托付告贷的计息疑问。应查看公司有无不按期计提利息，只在告贷回收时核算利息的景象。由于托付告贷的性质是公司托付金融机构署理发放告贷，因而应按期计提利息，计入损益。这是与一般短期出资的会计核算的不同点，注册会计师应当加以留神。
2. Especially attaches importance to entrust countries at a pre-determined questions. Should view the company there is timely provision of the interest, only when countries recycle accounting interest. Due to the nature of the entrust countries is the company's financial institutions entrusted to acting countries, and therefore should be timely provision of interest, and included in profit or loss. This is from the short-term investment accounting differences, certified public accountants should be careful.
3.重视托付告贷的安全性。应查看公司有无也许致使告贷扔掉的景象，若公司估量回收告贷金额低于本金时，应计提减值预备。对已到期没有回收的托付告贷，应具体查明要素，敦促公司作出恰当处理。关于审计中发现的疑问，注册会计师应依据具体状况作出审计调整或恰当的审计宣告。
3. Attaches great importance to the security of the countries. Should check whether or may cause countries got rid of the company, if the company measure recycling countries below the principal amount, should prepare write-downs. Trust of expired without recycling countries, should check the elements of the specific urged the company to make the appropriate treatment. Questions about found during the audit, certified public accountants should be based on specific situation to make the audit adjustment or the appropriate audit announcement.
好了新疆工商注册的详细介绍就为您介绍到这里了，感谢您的阅读，如需进一步了解它的特点，新疆财务代理还请您继续关注本公司的新闻动态。
Good Xinjiang industrial and commercial registration details for you to introduce here, thank you for your reading, such as the need to further understand the characteristics of it, Xinjiang financial agent also please continue to pay attention to the company's news.

上一篇
Previous

下一篇
Next

会计技巧

财税新闻

乌鲁木齐资质代办公司托付告贷的核算与审计乌鲁木齐工商财务代理公司有关知识

相关产品

相关文章