Розрахункові аспекти обліку витрат на закордонне відрядження
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Файли
Дата
2014
Автори
Дуда, Т.Т.
Duda, T.T.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті на підставі аналізу чинних нормативноправових
документів представлено механізм
формування витрат на закордонне відрядження із застосуванням іноземної валюти у тому випадку, коли
працівник використовує власні кошти, а підприємство після його звітування їх повертає.
The purpose of the article consists in the analysis the applicable specific documents regarding the calculation of costs abroad with the use of appropriate exchange rate and formation of their magnitude. An accountant must be true to calculate sum in UAH, which appears to be the accountable person for the purpose of coating on it costs and recognized cash costs on the one hand, and on the other included in the expenses for accounting and tax rules after the reporting employee. Despite the fact that the employee during the performance specific tasks abroad have spent their own money in foreign currency, after his return from a business trip and the corresponding reporting it receives adequate compensation for incurred expenses, but in local currency. For this accountant, using professional knowledge, adheres to the next order (given the business trip to European countries) presented to us in the form of table. Cost accounting on the overseas trip is quite difficult registration procedure that is difficult is regulated as national relevant legislation and internal document – the order of accounting policy.
The purpose of the article consists in the analysis the applicable specific documents regarding the calculation of costs abroad with the use of appropriate exchange rate and formation of their magnitude. An accountant must be true to calculate sum in UAH, which appears to be the accountable person for the purpose of coating on it costs and recognized cash costs on the one hand, and on the other included in the expenses for accounting and tax rules after the reporting employee. Despite the fact that the employee during the performance specific tasks abroad have spent their own money in foreign currency, after his return from a business trip and the corresponding reporting it receives adequate compensation for incurred expenses, but in local currency. For this accountant, using professional knowledge, adheres to the next order (given the business trip to European countries) presented to us in the form of table. Cost accounting on the overseas trip is quite difficult registration procedure that is difficult is regulated as national relevant legislation and internal document – the order of accounting policy.
Опис
Ключові слова
витрати, іноземна валюта, об’єкт обліку, курс валюти, працівникрезидент, класифікатор валют, конвертація валюти, крос-курс, облікові процедури, авансовий звіт, costs, foreign currency, accounting, object, workerresident, classification currency, currency conversion, cros-srate, accounting procedures, expense report
Бібліографічний опис
Дуда, Т.Т. Розрахункові аспекти обліку витрат на закордонне відрядження [Текст] / Т. Т. Дуда // Вісник Хмельницького національного університету. Економічні науки. – 2014. – № 3, т. 1. – С. 157-160.