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济南财务咨询公司有关留心疑问?

2016-07-13

  济南财务咨询公司有关留心疑问?

  Jinan financial consulting company about attention question?

  这些年,托付告贷事务虽然在一些公司开展较快,但管帐核算和宣布中存在的疑问较多,如类别运用不正确,将托付告贷记入其他应收款或其他货币资金类别;对托付告贷不按期计提利息;管帐报表和附注不反映或不充分反映托付告贷事项等。对此,注册管帐师在履行济南财务咨询公司审计事务时应导致注重。

  Countries over the years, entrusted with the transaction while in some companies to carry out faster, but the pipe account business accounting, and announced the question existing in more, such as category is not correct, will entrust countries in other receivables or other monetary fund categories; To entrust countries not timely provision of interest; Tube accounting statements and the notes do not reflect or not fully reflect the matters entrusted to countries and so on. The registered account division in the performance of the jinan financial consulting company audit affairs should cause attention.

  托付告贷的管帐核算及发表,按《金融公司管帐制度》的规矩,托付告贷是指托付人提供资金,由金融公司(受托人)根据托付人必定的告贷方针、金额、用途、期限、利率等而署理发放、监督运用并辅佐回收的告贷,其危险由托付人承当。根据公司管帐制度的规矩,公司托付告贷应视同短期投资间断核算,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,应当间断计提利息,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恳求,计提相应的减值准备。

  Entrust countries tube account business accounting, and published, press the rules of the financial system of tube accounts of the company, trust countries refers to the trust fund, the financial company (the trustee) according to the entrusted person must countries policy, purpose, amount, term, interest rates and acting out and supervise the use and for recovery of the countries, its dangerous by the entrusted person bear. According to the rules of company account tube system, the company entrusted countries should be regarded as short-term investment accounting, timely provision of interest, and included in profit or loss. Timely provision of the company's interest to pay interest period cannot be recycled, should be provision for interest, intermittent, and rushed back to the original has disadvantages of interest. Company entrust countries should end of the semester, a request by the asset impairment, make corresponding impairment loss.

  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准备后的净额,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准备后的净额,在长期债款出资项目内反映。管帐报表附注的短期出资或长期债款出资,应别离反映托付告贷的期初余额,本期增、减额,期末余额,并应宣布期末账面余额中本金、应收利息、减值准备等情况。

  Company final when preparing a balance sheet, will entrust countries due within 1 year, the principal and interest of the net, after subtracting has provision for the impairment of the reflected in short-term investment projects; Entrust their due beyond one year countries, its principal and interest of stated net of after the provision for impairment of, reflect in the long-term debt investment project. Tube notes to the accounts of short-term investment or long-term debt investment, should reflect the beginning balance, entrust countries separation increase and deduction in this period and ending balance, and should be announced in the final book balance principal, interest receivable, depreciation reserves, and so on and so forth.

  公司托付告贷审计应格外留心的疑问

  The company entrusted countries audit should pay attention question

  1.注重公司托付告贷经济做法的合法性。从托付人方面看,托付告贷的抱负货币资金应由托付人提供。托付人应当托付银行或其他有运营资格的金融机构放贷,告贷的方针、用途、金额、期限和利率由托付人必定,托付告贷的危险由托付人承当。从告贷人方面看,受托人应当是依法可以承办托付告贷事务的金融公司。受托人接受托付署理发放告贷、监督告贷运用,并辅佐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。因此,注册管帐师在济南署理记账审计时,应获得托付方与受托方签署的合同文本,并认真审理合同条款(应包含告贷方针、金额、用途、期限、利率等),重点查看有无下列情况:

  1. Pay attention to the company with the legitimacy of the countries economic practice. Countries in terms of trust people, entrusted with the ambition of monetary funds shall be provided by the entrusted person. Entrusted person shall entrust a bank or other financial institutions have operation qualification to lend, the policy of countries, purpose, amount, term and interest rate by the entrusted person must, entrusted by the entrusted person bear risk of countries. In terms of countries people, is the trustee shall, in accordance with the law may undertake entrusted financial company countries affairs. The trustee shall be subject to the supervision of the entrust acting issuing countries, countries apply, and assisted the entrusted person timely recovery of countries. When issuing trust countries, charge fees, shall not be acting mat. Therefore, account registration tube division in jinan acting accounting audit, should obtain the entrusted party and the entrusted party signed copy of the contract, and carefully to hear the terms of the contract (should include countries policy, purpose, amount, term, interest rate, etc.), the key to check whether the following situations:

  (1)托付告贷的资金不是公司实践的可支配货币资金,而是由金融公司代垫的;

  (1) entrust countries of disposable money money, money is not the company practice but acting mat by the financial company;

  (2)受托人不是法定的金融公司;

  (2) the trustee is not a statutory financial firms;

  (3)金融公司不按判定的告贷方针署理发放告贷。

  (3) financial firms not to determine the countries guidelines acting issuing countries.

  2.格外注重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现象。由于托付告贷的性质是公司托付金融机构署理发放告贷,因此应按期计提利息,计入损益。这是与一般短期出资的管帐核算的不同点,注册管帐师应当加以留心。

  2. Notice the interest-bearing doubt of the entrusting the countries. Should view the company there is timely provision of the interest, only when countries recycling business accounting the phenomenon of interest. Due to the nature of the entrust countries is the company's financial institutions entrusted to acting countries, should be timely provision of the interest, therefore, included in the profits and losses. This is the general difference between tube account business accounting of short-term capital contribution, the account registration tube division should be paying attention.

  3.注重托付告贷的平安性。应查看公司有无也许招致告贷丢失的景象,若公司估计回收告贷金额低于本金时,应计提减值准备。对已到期没有回收的托付告贷,应细致查明原因,敦促公司作出恰当处置。

  3. Pay attention to entrust countries safe sex. Should check whether or may cause the company countries lost sight, if the company estimates that recycling is less than when the principal countries, should be provision for impairment loss. Trust of expired without recycling countries, should check the reason carefully, urged the company to make the appropriate treatment.

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