公司托付告貸的核算與審計，濟(jì)南代理記賬公司有關(guān)知識?

　　Companies in countries accounting and auditing, jinan knowledge about bookkeeping agency company?

　　這些年，托付告貸事務(wù)雖然在一些公司展開較快，但會計核算和宣告中存在的疑問較多，如類別運(yùn)用不正確，將托付告貸記入別的應(yīng)收款或別的貨幣資金類別;對托付告貸不按期計提利息;會計報表和附注不反映或不充分反映托付告貸事項等。對此，注冊會計師在實行濟(jì)南代理記賬公司時應(yīng)重視。

　　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. To this, the certified public accountant in the jinan bookkeeping agency company should pay attention to.

　　托付告貸的會計核算及宣告

　　The entrusted countries accounting and declared

　　按《金融公司會計準(zhǔn)則》的規(guī)矩，托付告貸是指托付人供給資金，由金融公司(受托人)依據(jù)托付人一定的告貸方針、金額、用處、期限、利率等而署理發(fā)放、監(jiān)視運(yùn)用并輔佐回收的告貸，其危險由托付人承當(dāng)。依據(jù)公司會計準(zhǔn)則的規(guī)矩，公司托付告貸應(yīng)視同短期出資連續(xù)核算，按期計提利息，計入損益。公司按期計提的利息到付息期不能回收的，應(yīng)當(dāng)連續(xù)計提利息，并沖回原已計提的利息。期末時，公司的托付告貸應(yīng)按資產(chǎn)減值的央求，計提相應(yīng)的減值預(yù)備。

　　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.

　　公司期末在編制資產(chǎn)負(fù)債表時，將1年內(nèi)到期的托付告貸，其本金和利息減去已計提的減值預(yù)備后的凈額，在短期出資項目內(nèi)反映;將逾越1年到期的托付告貸，其本金和利息減去已計提的減值預(yù)備后的凈額，在長期債務(wù)出資項目內(nèi)反映。會計報表附注的短期出資或長期債務(wù)出資，應(yīng)分別反映托付告貸的期初余額，本期增、減額，期末余額，并應(yīng)宣告期末賬面余額中本金、應(yīng)收利息、減值預(yù)備等狀況。

　　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.

　　公司托付告貸審計應(yīng)分外留神的疑問

　　The company entrusted countries audit should be especially careful to doubt

　　1.重視公司托付告貸經(jīng)濟(jì)做法的合法性。從托付人方面看，托付告貸的實習(xí)貨幣資金應(yīng)由托付人供給。托付人應(yīng)當(dāng)托付銀行或別的有運(yùn)營資歷的金融機(jī)構(gòu)放貸，告貸的方針、用處、金額、期限和利率由托付人判定，托付告貸的危險由托付人承當(dāng)。從告貸人方面看，受托人應(yīng)當(dāng)是依法能夠承辦托付告貸事務(wù)的金融公司。受托人承受托付署理發(fā)放告貸、監(jiān)督告貸運(yùn)用，并協(xié)助托付人按期回收告貸。發(fā)放托付告貸時，只收取手續(xù)費，不得代墊資金。因而，注冊會計師在會計報表審計時，應(yīng)獲得托付方與受托方簽定的合同文本，并仔細(xì)審理合同條款(應(yīng)包括告貸方針、金額、用處、期限、利率等)，關(guān)鍵查看有無下列狀況：

　　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)托付告貸的資金不是公司抱負(fù)的可支配貨幣資金，而是由金融公司代墊的;

　　(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貸方針署理發(fā)放告貸。

　　(3) financial company is not according to certain countries guidelines acting issuing countries.

　　2.分外重視托付告貸的計息疑問。應(yīng)查看公司有無不按期計提利息，只在告貸回收時核算利息的景象。由于托付告貸的性質(zhì)是公司托付金融機(jī)構(gòu)署理發(fā)放告貸，因而應(yīng)按期計提利息，計入損益。這是與一般短期出資的會計核算的不同點，注冊會計師應(yīng)當(dāng)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.重視托付告貸的安全性。應(yīng)查看公司有無也許致使告貸扔掉的景象，若公司估量回收告貸金額低于本金時，應(yīng)計提減值預(yù)備。對已到期沒有回收的托付告貸，應(yīng)具體查明要素，敦促公司作出恰當(dāng)處理。關(guān)于審計中發(fā)現(xiàn)的疑問，注冊會計師應(yīng)依據(jù)具體狀況作出審計調(diào)整或恰當(dāng)?shù)膶徲嬓妗?/span>

　　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.

　　濟(jì)南代理記賬公司:http://www.irmblog.cn/