Transit account in terms of accounts. How to reflect in accounting receipt and use of currency and currency revenue. Currency account service by bank

Cash organizations can be stored not only at the checkout, but also in bank accounts. For accounting for funds in foreign currency, which are stored on the currency accounts of the organization in the territory of the Russian Federation and abroad, the plan of accounts accounting And instructions for its use provides for an active account 52 "Currency Accounts" ().

Subaccount account 52 and analytical accounting

To account 52, such subaccounts are usually opened (the order of the Ministry of Finance of 31.10.2000 No. 94n):

• 52-1 "Currency accounts within the country";
• 52-2 "Currency accounts abroad."

Analytical accounting on account 52 is carried out for each account, which was opened for storing money in foreign currency.

Account account 52

Based on the banks of the bank and the monetary documents attached to them are formed in account 52. Since the account 52 is active, the foreign currency receipt is reflected in the debit of this account, and write-off on the loan.

Debit accounts 52 - credit accounts 62 "Calculations with buyers and customers", 60 "Calculations with suppliers and contractors", 57 "Translations on the way", 66 "Calculations for short-term loans and loans "and others.

Accordingly, the retirement of money from the currency account may correspond to such wiring:

Debit accounts 60, 62, 66, 57, etc. - account credit 52

If funds from the currency account were written off erroneously or were incorrectly credited to the account of the organization, 52 account corresponds to the account 76 "Calculations with different debtors and creditors", subaccount "Calculations for claims".

It can be said that accounting in the currency account is carried out generally similarly to accounting on the organization's current account. But there is a fundamental difference. Since the operations in the currency account are performed in foreign currency, and accounting should be carried out in rubles, currency transactions are reflected simultaneously in two dimensions: in the calculation currency and in rubles (clause 20 PBU 3/2006). At the same time, the currency amounts of income and disposal of currency account Recalculated at the rate of the Central Bank of the Russian Federation, operating at the date of operation (paragraph 5 of PBU 3/2006). In addition, the remains of the currency account are recalculated at the end of each month (clause 7 of PBU 3/2006). Arising from the recalculation of the difference in a currency account is referred to as the course and reflected as:

Debit account 52 - Credit account 91 "Other income and expenses"

Or debit account 91 - account credit 52

We told more about the exchange differences in a separate.

IN accounting balance A ruble debit balance of account 52, recalculated at the rate of the Central Bank of the Russian Federation at the reporting date, is reflected in line 1250 "Cash and cash equivalents" (

Accounting for foreign exchange operations is carried out in the manner prescribed by the Regulation on Accounting 3/2006 (the order of the Ministry of Finance of November 27, 2006 No. 154n), and in accordance with the principles established by federal legislation. This is a rather complicated portion of accounting even for a well-trained accountant. It is necessary to be able to not only correctly recalculate the currency in rubles, calculate the course difference and reflect all this in accounting and reporting, but also to know the specifics of currency transactions. On the rules of accounting for currency transactions and postings, which are accompanied by operations in this area, will be discussed in the article Next.

Currency accounting operations in 2018-2019

In accordance with the above PBU in 2018-2019, as in previous periods, currency transactions in accounting are reflected exclusively in rubles. This provision on accounting does not apply to accounting for currency transactions related:

• with the work of recalculation of financial indicators, which is submitted in rubles, in foreign bypass according to the requirements of foreign creditors;
• when drawing up consolidated accountability, when the parent company processes the accountability of the dependent institutions outside the border.

More detailed information About currency transactions you can get in our material "Currency transactions: concept, types, classifications" .

For conversion, the course of the Central Bank of Russia is used to the date that matches the nature of the operation. For details on the procedure for translation into rubles, when we take into account currency transactions, we will also tell me further.

How to translate currency in rubles

For accounting for foreign currency operations, the date on which the Central Bank should be taken and recalculate the currency in rubles. As already mentioned, in Russia the accounting of foreign exchange operations is carried out exclusively in rubles, and since currency courses are constantly changing, it is important to know the "correct" moment of recalculation of currency indicators to ruble.

So, for reflection in accounting and reporting, the value values \u200b\u200bof the obligations and assets of the legal entity, expressed in foreign currency, as well as the amount of reserves in the zavalut must be recalculated in rubles.

In the accounting of currency transactions to recalculate the cost indicators in Russian rubles, only the official rate of the Central Bank of this currency to the ruble is used. The exceptions are cases when the cost of a monetary obligation or a material asset is established by a special law or agreement with a special law, which should be counted for the payment to pay.

The date of the recalculation of currency indicators in rubles for each operation is its own. Most often, the date of recalculation at the official exchange rate is the moment when the housekeeping is carried out. In the event that during the month (or a shorter time period), the company conducts a large number of similar operations in currency, and the official course did not undergo significant changes, it seems possible to keep records of operations in foreign currency of this type on the course averaged during this period.

In PBU 3/2006, all moments are clearly defined when foreign exchange sums should be translated into rubles:

1. At the date of the housekeeping (when driving money), as well as at the reporting date (residues at the checkout / on the account) it is necessary to recalculate in rubles all cash / cashless currency at the cashier / on the currency account. Also in a number of situations the cost of money can be counted as the exchange rate changes.
2. According to the current at the reporting date, cash / cashless currency is recalculated in order to reflect data in accounting reporting.
3. At the date of competing of homogeneration, the cost of funds adopted for the accounting of fixed assets, intangible and other non-current assets, as well as the cost of stocks and other assets, with the exception of funds.
4. At the date of recognition of foreign exchange income or expenses, they are recalculated in rubles. As for the date of recognition travel expensesthen it coincides with the moment of approval advance report Traveling person.
5. On the date of recognition of the costs that form the cost of fixed assets, intangible and other non-current assets, is recalculated in the Russian rubles the amount of investments in the root in these fixed assets.
6. If the company has received a prepayment in the form of a deposit or advance payment, then these funds are taken into account in accounting in Russian rubles at the rate at the time of receipt of the specified amounts.
7. If the prepayment was paid by the company (as a transfer of a deposit or payment of an advance payment of assets or with expected expenses), this payment will be reflected in accounting in rubles at the rate that operated on the date of payment.

After non-current assets listed or received advances were reflected in the accounting, when the course changes, the recalculation of their cost is not performed.

About how many moments should be given special attention When organizing accounting foreign economic activityread in the article"Characteristics of accounting at the foreign trade" .

What is a term difference

The difference in rubles arising from the recalculation of the currency value of assets and liabilities to different dates is called coursewa. The term difference in the results of the reporting period refers to the financial result of the company, with the exception of the difference that is calculated on the constituent deposits. In the latter case, the difference in rubles arises with the temporary interval between the decision-making of the founders of the contribution in the currency and the result of payment of the contribution by the founder. Such course differences do not affect the company's financial result, but change the amount additional capital.

Also, the company's additional capital includes the term difference that occurs when recalculating the rugs of material assets and monetary obligations Yurlitz used to carry out a credibility abroad. Currency differences in the specified case can be attributed to the application in the form of an accession of a part of the additional capital in the event of termination of activities abroad.

In all other cases, the term difference is credited to the finish result, reducing or increasing its final value.

Couche differences arise in such operations:

1. With partial or full repayment debt debtors or creditors in the root. At the same time, recalculation is made at the time of payment, in the event that the debt on a different course was recorded earlier (the cost in rubles was calculated on the day of the operation or recalculated to the last reporting date).
2. When recalculating the assets in the form of cashless or cash.

Calculations in currency and reporting

The reporting indicates exclusively ruble equivalent of the value of assets, existing commitments and stocks of the company (including those used / abroad).

If in the country where russian company Carries out its activities, it is necessary to compile reporting in the currency of this state, the reporting is also drawn up in the root.

The accounting reporting reflects the value values \u200b\u200bthat are specified in the accounting. In most cases, the recalculation of the currency value in rubles is made at the time of the operation, but there are situations when it is required to recalculate at the reporting date.

In accountability, the magnitudes of exchange differences are revealed:

• formed when recalculating the currency value of assets and liabilities, for which it is required to pay funds in the root;
• when recalculating the currency value of assets and obligations for which payment will be made in rubles;
• enrolled in accounting accounts, on which financial results are not taken into account.

The reflection in the financial statements is also a formal course in rubles established by the Central Bank at the reporting date. If set (contract or law) of a different course, except for the official exchange rate of the Central Bank of the Russian Federation, then this information is also reflected in the reporting.

Currency transactions in case of activity abroad

If an enterprise operates abroad, then when compiling accountability, all the assets used and the available obligations are recalculated in rubles. This also applies to funds in accounts in foreign bankscarrying out activities abroad.

Recalculation of rubles to reflect foreign exchange operations in accounting is made at the official rate established by the Central Bank for the currency in which assets, commitments and reserves are taken into account. The exception is cases when recalculation is made at the averaged course.

Cash in currency, including in calculations borrowed obligationsUsed by the Organization to conduct activities abroad, are recalculated in rubles at the rate of the Central Bank operating at the reporting date. Foreign non-current assets of the company, as well as the advances received and sent in connection with the activities abroad are recalculated in rubles at the rate of the Central Bank on the day of the operation in the reservoir.

If the company recalculated the cost of its overseas assets and obligations at the request of foreign legislation standards, then in rubles, this recalculated value is translated from the course that acted on the date of the work of recalculation.

The difference arising when recalculating the cost of assets and liabilities that are used to keep overseas activity Companies, accounting for currency transactions, is reflected in the account 83 as an additional capital.

The materials of this category will help you with the subtleties of accounting.

Is the invoice in the currency in 2018-2019

When issuing an invoice in currency, the taxpayer should consider 2 factors:

• p. 7 tbsp. 169 of the Tax Code of the Russian Federation assumes that the organization has the right to indicate the amount in foreign currency in the invoice, if it is precisely it;
• p. 1 section. II Government Decisions "On Filling Documents When calculating VAT" dated December 26, 2011 No. 1137 contains a provision according to which, when specifying in the contract of payments in ruble equivalent, with the total price of the contract in foreign currency, the invoice must be issued in rubles.

The inconsistency arose serves as a source of trouble for organizations, too literally understanding norms Tax Code. When checking, the tax authorities are quite often drawn up on this basis. but arbitrage practice It indicates that the taxpayer wins such disputes. The judges believe that the Tax Code of the Russian Federation has an advantage over the decision of the Government of the Russian Federation.

Read more about the rules for exhibiting currency invoices, read in the material "The invoice in the currency - how to write?" .

Entries in accounting registers

Accounting for currency operations is carried out using special registers. Entries in such registers are made ruble on the accounts of accounting of available assets and obligations in the root. At the same time, it does not matter where the company is operating - abroad or in Russia. Recording and cash accounting records are also carried out in the currency in which calculations (accrual of obligations) were made or paid.

In registering operations with foreign currency, exchange differences are reflected separately from other income / expenses, including separately from the financial results obtained from the maintenance of housekeepings in the root.

On the role of calculations in the currency in the organization of export operations, read in the material "How to take into account exports in accounting (nuances)?" .

Currency account: how to keep accounting operations

For accounting for currency calculations for currency calculations in terms of accounts, there is a separate synthetic account 52. The main reason for the enactment of information in accounting on this account is bank statements. The loan account reflects transactions to transfer and write off currency funds from the account.

The debit of this active account reflects:

• at the beginning of the month - the remainder of non-cash foreignuities;
• for a month - all currency revenues.

If when checking bank statements The company detects errors when gaining or writing off the money from the currency account, they reflect on the subaccount "Claims", open to the account 76.

To the account 52 for ease of reference analytical accounting It is customary to open the subaccount of the 1st and 2nd orders. Subaccount 1st order: 52-1 "Accounts in foreign currency within the state" and 52-2 "Accounts in currency abroad". The subaccount of the 2nd order helps lead separate accounts on the accounts open in different currency. But most often the subaccount of the 2nd order are created to reflect operations on the current, transit and special transit accounts.

The transit currency account was previously used for the mandatory sale of currency revenue, which was listed by non-residents in payment for services or products. After carrying out the sale of the required amount, the amount remained on the transit account was translated by the bank to the current client's account, open in the currency. Now the transit account serves to take into account the amounts for which information confirming the belonging of foreign exchange earnings to a particular contract has not yet been submitted to the bank.

On the usual (current) account, the company opened in the currency is credited, its foreign exchange earnings, interest bank for using free funds and other currency revenues related to the maintenance of economic activity are credited. Currency accounts abroad in accordance with federal legislation can be opened for operations related to the movement of capital investments.

The transit special account in the currency opens by an authorized bank independently without the participation of the client. Such an account is needed to account for currency transactions related to the acquisition / sale of currency.

All free cash companies in the company are usually stored on currency accounts of those banks that have relevant licenses for the right to conduct foreign currency transactions issued by the Central Bank. To open a currency account abroad, it will be necessary to obtain the appropriate permission from the Central Bank of Russia.

Each bank currency account is usually carried out in the currency that the Bank's client indicated when opening it. If another currency arrives at this expense, the bank independently converts it on the conditions prescribed in the Account Agreement. The currency is converted according to the course of the international foreign exchange market.

To account for currency transactions, an active account 55 may also be used. It sums up information on the availability / movement of money in Russia and abroad, both in Russian rubles and in the root: in checkbooks, letters of credit, on deposits and other payment forms (with the exception of bills). For each of the payment forms to account 55, 1st order subaccounts are open. Analytical accounting is conducted for each letter of credit, deposit, checkbook etc.

Also, for accounting for currency transactions (when purchasing currency), organizations can be used by the account 57, called "Transfers on the way". For account 57, 1st order subaccounts can be opened:

1. The currency listed for sale.
2. Currency for sale deposited by banking institution.
3. Money in rubles listed for the purchase of currency (means are taken into account until the acquisition day is taken into account).

On subaccount 52-2 reflected monetary operations In the currency carried out on foreign accounts of the company. The debit of this subaccount reflects:

• operations to receive funds translated from the current accounts of the Company opened in authorized Russian banks;
• unused currency;
• accrued by the bank interest for using the balance of funds on the account;
• previously mistakenly written off and then returned funds.

The credit account reflects:

• operations to pay for the maintenance of the company's foreign representation;
• discontinued payroll expenses and compensation of travel expenses, as well as to pay for other approved estimates;
• account maintenance costs;
• translations for the company's current account operating in the Russian authorized bank.

Customers of banks can withdraw currency with accounts to pay for travel expenses of their employees and on the special degree of the Bank of Russia. Also, the company may function in foreign currency; Operations in it are reflected on subaccount 50-4 (in the case of external economic operations and long-standing). All currency cash movements are reflected in a single enterprise. cash book. Naturally, all records are carried out in rubles.

Course differences related to the change in the ruble exchange rate on various days of evaluating currency assets and liabilities that arise in accounts 52 and 57 are recorded using account 91. Positive exchange differences are visible on the subaccount "Other revenues" (on credit), and negative ones Subaccount "Other expenses" (by debit). The basis for reflection course differences is accounting information. Analytical accounting of course differences is carried out separately from other non-dealer income / enterprise expenses. For this, a separate accounting register is created.

About codes of currency operations Find out of the material "Handbook of codes of currency operations (2018-2019)" .

Purchase, sale of foreign currency and other operations: wiring

When conducting accounting, wiring on foreign exchange operations is reflected in accordance with the accounts plan and regulations on accounting. According to this document, the account 52 "Currency Accounts" can contact accounts 50, 51, 55, 57, 58, 60, 62, 66-69, 71, 73, 75, 76, 79, 80 - by debit and with account 04, 50, 51, 52, 55, 57, 58, 60, 62, 66, 67-71, 73, 75, 76 - on the loan.

The most common wiring for foreign exchange operations is wiring:

• for currency receipt:
• Dt 52 Kt 62 - the receipt of currency revenue to the bank account;
• Dt 52 Kt 66, 67 - Admission borrowed money in currency;
• Dt 52 CT 75, 76, 79 - receipts in foreign currency from founders, other counterparties, separate divisions;
• sale of currency:
• Dt 57 CT 52 - Currency transfer for sale;
• Dt 51 CT 57 - enrollment of revenue from the sale of currency in the ruble equivalent;
• Dt 91 CT 57 or DT 57 CT 91 - reflection of the finisultation from the sale of currency;

• buying currency:
• Dt 57 Kt 51 - the transfer of ruble equivalent to acquire foreignities;
• Dt 52 Kt 57 - reflection of the amount of purchased foreign currency;
• Dt 91 CT 57 or DT 57 Kt 91 - the result of the finisultation from the purchase of currency;

• payment in foreign currency:
• Dt 60 kt 52 - the write-off of currency funds for the payment of delivery;
• Dt 66, 67 CT 52 - Return of borrowed funds, payment of interest in currency;
• Dt 75, 76, 79 kt 52 - transfer of currency funds to founders, other counterparties, separate divisions;

• calculation actions:
• Dt 50 kt 52 - receiving currency from the bank to the cashier;
• Dt 71 CT 50 - issuance of currency to the accountable face leaving for forecasting;
• Dt 50 Kt 71 - return of the unused currency by the accountable person to the cashier;
• Dt 52 CT 50 - refund currency from the cash register to the bank.

The term difference in accounting is reflected by the correspondence of the account 91 "Other income and expenses" and accounts reflected by property or commitment in currency.

To reflect the positive exchange rate difference in wiring accounting in 2018-2019, the following are made: DT 50, 52, 55, 57, 60, 62, 66, 67, 76 CT 91 (subaccount "Other income").

To reflect the negative course difference, the wiring will be as follows: Dt 91 (subaccount "Other expenses") CT 50, 52, 55, 57, 60, 62, 66, 67, 76.

When taking the course differences of wiring on securities nominated in currency (except for shares), they are issued on accounts 58 and 91. At the same time, such postings are made only in accounting, and in the tax securities nominated in currency are not overestimated.

Course differences in accounting and tax accounting in 2018-2019

IN last years (starting in 2015) Recalculation of assets and obligations is carried out at the rate of the Central Bank, if there is no other indication in another law or contract between the parties. In another case, in another course. Recalculation of obligations should be carried out at the last date of the month. Until this year, there were 2 types of exchange rate differences: the negotiated coursework arising from the revaluation of assets and obligations under contracts with payment in foreign ones and the amount arising from payment in the ruble on the rate marked by the parties to the transaction.

The procedure for reflection of exchange differences in tax accounting is clarified in the letter of the Ministry of Finance of 29.05.2015 No. 03-03-06-1-31100. This letter explained obscure moments on accounting differences in transactions committed until 2015. Course differences in accounting and tax accounting in 2018-2019 differ only in transactions that were committed until 2015. So, if there was an obligation to transactions concluded earlier than 2015, then recalculation of obligations is made in the form of a summary difference. If the deal was framed, starting in 2015, then the differences arising from the conversion of obligations are taken into account as coursework.

Salary in foreign currency: nuances

According to Art. 131 TK RF wages at domestic enterprises should be paid in rubles.

Maybe if an inconspicuously decorated employment contract is entrusted with an unscheduled workshop, find out from this publication.

The issuance of earned money in the form of a foreign currency is regarded as a violation for the following reasons:

1. Changing the ruble exchange rate to this currency may lead to the fact that the real salary will be less than it is set in a regular schedule. That is, there will be worsening the wage conditions, which is considered to be punishable. Sanctions for such violations were defined by Part 1 of Art. 5.27 Administrative Code.
2. The payment of salary can be carried out through the cashier, and currency funds are to be issued for cash for travel purposes only. Tax authorities may regard such an operation as a violation of currency legislation.

Moreover, motivating the fact that such payments are a violation of labor legislation, tax authorities When checking, such payments from expenses can exclude in general.

However, for those employees who live for a long time abroad, it is possible to list the salary in foreign currency on their accounts in the bank.

Whether the employer is wondering if he shies away from indexing wageswill tell the publication "Penalty for the non-infectious salaries - for what article and how much?" .

RESULTS

To account for currency transactions, accounts are used in accounting 52, 55, 57 and subaccount 50-4. Account data will correspond with an active-passive score 91, when taking into account arising course differences from transactions.

The procedure for translating the currency in rubles, the calculation of exchange differences, the features of accounting registers and reporting are described in detail in PBU 3/2006. In addition, for the organization of currency transactions, the exercise of currency standards should be followed tax legislation Russian Federation, and in some cases, the legislation of those countries where foreign representative offices of Russian companies are functioning.

In its activities, the organization can:

• receive loans (loans) in foreign currency.

Accounting for currency operations is carried out on the basis of PBU 3/2006 and the plan of accounts and instructions for its use. To summarize information on the availability and movement of foreign currency on foreign currency accounts opened in authorized banks Russia or in banks beyond its borders, the account 52 "currency accounts" is intended. At the account 52, you can open the subaccount - "currency accounts within the country", "currency accounts abroad". Analytical accounting on account 52 must be conducted for each account, open for storing money in foreign currency. This follows from the instructions for the account plan.

Currency purchase

Purchase foreign currency the organization has the right only through an authorized bank (Art. 11 of the Law of December 10, 2003 No. 173-FZ).

To acquire foreign currency, make up estimated document (clause 3.1 Instructions of the Bank of Russia dated June 4, 2012 No. 138-C). Unified form The settlement document does not establish legislation. As a rule, in banks there are necessary forms. In the settlement document before the text part in the requisition "Purpose of payment", specify the code of the type of operation from the list of currency and other operations (clause 3.2 of the Bank of Russia instructions of June 4, 2012 No. 138-and). When buying currencies, specify the code currency operation 01 030 (Appendix 2 to the instructions of the Bank of Russia dated June 4, 2012 No. 138-and).

About buying a foreign currency for a business trip, see How to reflect non-cash acquisition currencies for international exchange .

To reflect a currency purchase operation in accounting, you can use the account 57 "Translations on the way". This is possible if the issuance of a settlement document by the Bank for the purchase currency does not coincide with the date of its receipt to the currency account. However, if I write off rubles from the account, their sale and currency enrollment occur in one day (this can be determined by the bank's extracts), then the account 57 can not be applied.

When translating rubles to purchase currency, make wiring:

Debit 57 (76) Credit 51
- Listed money on the purchase of currency.

Admission of purchased currency for the current account reflect this:

Debit 52 Credit 57 (76)
- Currency is enrolled on the currency account (based on the bank statement).

Currency received by the official exchange rate acting on the date of crediting money to the organization's currency account. At the same time, records in accounting registers, draw both in the calculation currency (rubles) and the currency of payments.

Such an order follows from paragraphs 4-6, 20 PBU 3/2006, p. 24 provisions for accounting and reporting and instructions for account plan (account 52, 57, 76).

The exchange rate for which the bank is bought, is usually different from the official one. If the currency is more expensive than the bank of Russia, other expenses from the currency purchase operation arises (paragraph 11 of PBU 10/99). If cheaper, other income (p. 7 PBU 9/99).

In most banks for the purchase of foreign currency will have to pay the Commission. In accounting this amount, turn on the composition of other expenses (paragraph 7 of paragraph 11 of PBU 10/99).

An example of reflection in the accounting operations for the purchase of foreign currency

Alpha LLC entered into a foreign trade contract. For his performance "ALPE" need US dollars. There is no money in the currency account. Therefore, on January 30, Alpha gave instructions to the Bank to acquire the necessary currency ($ 1,000). For this, the settlement document and transferred to the purchase of a currency of 31,000 rubles.

On February 2, the bank bought a currency at the rate of 30.50 rubles. For the dollar and enrolled it on the organization's currency account for the minus commission of the commission in the amount of 200 rubles.

The organization's accountant made the following entries.

Debit 57 credit 51
- 31 000 rubles. - Listed money on the purchase of currency.

Debit 52 Credit 57
- 29 700 rubles. (1000 USD × 29.70 rubles / USD) - credited currency on the currency account of the organization;

Debit 91-2 Credit 57
- 200 rubles. - held a commission remuneration by the bank;

Debit 91-2 Credit 57
- 800 rubles. (1000 USD × (30.50 rubles / USD - 29.70 rubles / USD)) - reflected the difference between the exchange rate of the currency and the bank of the Bank of Russia;

Debit 51 Credit 57
- 300 rubles. (31,000 rubles. - 1000 USD × 30.50 rubles / USD - 200 rubles.) - Returned the residue of unspent money.

Accounting for monetary revenue

The flow of currency revenue from the sale of goods (performance, service, service) is reflected in the account 52. The subaccount should be opened to it:

• "Current currency account";

• "Transit currency account."

The funds received in foreign currency are transferred to rubles at the official rate of the Bank of Russia, established at the date of their enrollment on the transit currency account of the Organization (para. 1 of paragraph 5 of PBU 3/2006). At the same time, make an entry in accounting registers in foreign currency. This follows from paragraph 24 of the Regulations on accounting and reporting.

Accounting receipts of currency revenue depends on the terms of the contract. In particular, on:

• what date is the ownership of the goods or when work (services) is considered to be accepted by the customer (at the date of shipment, the date of signing the act, at the date of payment, the date of registration of the customs declaration, etc.);

• are there any prepayment contract?

If the right of ownership goes to the shipping date (another date other than the date of payment) and the contract provides for subsequent payment, make the following wiring.

Debit 62 Credit 90-1
- Revenue reflected from the sale of goods.

At the date of payment:

- reflected payment by the buyer of goods;

This order follows from paragraph 12 of PBU 9/99 and the instructions for the account plan (account 52, 62, 90-1).

If the contract provides for a prepayment, the received advance is not recognized by the income of the organization and is reflected in the composition accounts payable (p. 3 and 12 PBU 9/99). Reflect obtaining currency revenues in this case as follows.

At the date of payment:

- a prepayment was received in foreign currency;

Debit 52 subaccount "Current currency account" Credit 52 subaccount "Transit Currency Account"
- The currency is listed for the current currency account.

At the date of the transfer of ownership:

Debit 62 subaccount "Calculations for shipped goods (work, services)" Credit 90-1
- reflected proceeds from the sale of goods (performance of work, provision of services);

Debit 62 subaccount "Calculations on the advances received" Credit 62 subaccount "Calculations for goods shipped (work, services)"
- Received prepayment.

Such a wiring scheme follows from paragraph 12 of PBU 9/99 and instructions for account plan (accounts 52, 62, 68, 76, 90).

Regardless of the terms of the contract in accounting, the organization should overestimate the requirements (obligations) in foreign currency. But the advances issued (received), determine the course of the Bank of Russia at the date of transfer of the prepayment and in the future do not overestimate (paragraph 10 of PBU 3/2006).

Revaluation Make on the date:

• performing operations;

• the reporting date (on the last day of each month).

Besides, in accounting policies For accounting purposes, you can register the order of reassessment of foreign currency as the course changes.

This is provided for by paragraphs 7, 9-10 PBU 3/2006, paragraph 7 of PBU 1/2008.

With revaluation, exchange differences arise:

• positive - if the exchange rate to the ruble on the reassessment date is higher than on the date initial accounting foreign currency;

• negative - if the currency rate to the ruble falls.

This follows from paragraph 4 of paragraph 3 and paragraph 11 of PBU 3/2006.

Calculation of exchange differences is advisable to arrange in the form of an accounting certificate-calculation drawn up in an arbitrary form.

Positive exchange differences in the composition of other revenues (paragraph 7 of PBU 9/99). Negative coursework differences - in other expenses (p. 11 PBU 10/99). This is said in paragraph 13 of PBU 3/2006.

An example of reflections in accounting operations for the sale of goods for export. Calculations are conducted in foreign currency. The contract provides for the transfer of ownership of the goods after the border crossing

Alpha LLC entered into a foreign trade contract for the supply of goods. The amount of the contract is $ 10,000 (VAT - 0%). Under the terms of the contract, the right of ownership goes to the buyer after registration customs procedures on export.

January 28 "Alpha" shipped products for export. The cost of realized goods is 230,000 rubles. Registration of customs procedures completed on February 1.

The buyer was calculated for the goods as follows:

• listed an advance of 30 percent of the contract amount - January 26;
• i paid the remaining part - February 1.

• January 26 - 29.70 rubles / USD;
• January 31 - 29.90 rubles / USD;
• February 1 - 29.80 rubles / usd.

To reflect the operation in accounting, the accountant opened:

• by account 62 "Calculations with buyers and customers" - subaccount "Calculations on the advances received" and "Calculations on shipped goods";

• by account 52 "Currency accounts" - subaccount "Current currency account" and "Transit currency account".

Debit 52 subaccount "Transit Currency Account" Credit 62 subaccount "Calculations on the Advanced Received"
- 89 100 rubles. (3000 USD × 29,70 rubles / USD) - received a partial prepayment from foreign organization At the expense of the upcoming supply of goods;

Debit 52 subaccount "Current currency account" Credit 52 subaccount "Transit Currency Account"
- The currency is listed for the current currency account.

Debit 45 Credit 41
- 230,000 rubles. - shipped goods for export.

Debit 52 subaccount "Current currency account" Credit 91-1

- 600 rubles. (3000 USD × (29,90 rubles / USD - 29.70 rubles / USD)) - reflects a positive exchange rate difference in the currency account.

Debit 91-1 Credit 52 subaccount "Current Currency Account"
- 300 rubles. (3000 USD × (29,90 rubles / USD - 29.80 rubles / USD)) - reflects a negative exchange rate on the funds on the currency account;

Debit 62 subaccount "Calculations for shipped goods" Credit 90-1
- 297 700 rubles. (89 100 rub. + (10 000 USD - 3000 USD) × 29.80 rub. / USD) - Revenue reflected from the sale of goods;

Debit 90-2 credit 45
- 230,000 rubles. - written off the cost of the implemented goods;

Debit 62 subaccount "Calculations on the advances received" Credit 62 subaccount "Calculations for shipped goods"
- 89 100 rubles. - Prepayment is credited.

Debit 52 subaccount "Transit currency account" Credit 62 subaccount "Calculations for shipped goods"
- 208 600 rubles. ((10 000 USD - 3000 USD) × 29,80 руб. / USD) - rehearsal to pay shipped goods;

Debit 52 subaccount "Current currency account" Credit 52 subaccount "Transit Currency Account"
- The currency is listed for the current currency account.

To calculate course differences for funds in the currency account, the accountant issued a certificate for January 31 and February 1.

An example of reflections in accounting operations for the sale of goods for export. Calculations are conducted in foreign currency. The contract provides for the transfer of ownership of the goods after shipment. Payment is made after shipment

Alpha LLC entered into a foreign trade contract for the supply of goods. The amount of the contract is $ 10,000 (VAT - 0%). Under the terms of the contract, the right of ownership goes to the buyer after shipment.

January 28 "Alpha" shipped products for export. The cost of realized goods is 230,000 rubles. February 1, the buyer will fully pay the goods.

The US dollar, established by the Central Bank of the Russian Federation, was (conditionally):

• from January 26 - 29.70 rubles / usd;
• from January 29 - 29.90 rubles / usd;
• from February 1 - 29.80 rubles. / USD.

The accounts made the following wiring.

Debit 62 Credit 90-1
- 297 000 rubles. (10 000 USD × 29,70 rubles / USD) - reflected revenue from the sale of goods after their shipment;

Debit 90-2 Credit 41
- 230,000 rubles. - Written by the cost of implemented goods.

Debit 62 Credit 91-1
- 2000 rubles. (10 000 USD × (29,90 rubles / USD - 29.70 rubles / USD)) - reflected a positive exchange rate difference for the buyer's obligation, arising from the change in the exchange rate at the reporting date.

Debit 52 subaccount "Transit Currency Account" Credit 62
- 298 000 rubles. (10 000 USD × 29.80 rub. / USD) - received payment for shipped goods;

Debit 52 subaccount "Current currency account" Credit 52 subaccount "Transit Currency Account"
- The currency is listed for the current currency account.

Debit 91-1 Credit 62
- 1000 rub. (10 000 USD × (29.90 rubles / USD - 29.80 rubles / USD) - reflected a negative exchange rate of the buyer's obligation, arising from a change in currency rate at the date of payment.

In this article we will analyze how accounting for currency accountingHow is the purchase and sale of the currency, which is exchange differences, and how they are taken into account in the company's accounting. For currency accounting, the account 52 "Currency Accounts" is used. In this article, we will analyze what operations are reflected in the currency account and how to consider them, which there are key wiring, subaccount and corresponding accounts.

Accounting for foreign currency has some features related to the fact that Russia is conducted in Russia monetary units - Rubles. In this connection, there is a need to take into account foreign currency also in rubles. To account for account operations. 52 Course is taken Central Bank Russia.

Buying and selling foreign currency is carried out only through banks, and far from all banks can buy and sell currency, only those that have permission.

Organizations carrying out export-import operations discover currency accounts in the bank. If several types of currency are used, then accounts, as a rule, opens more than one. For each type of currency - a separate currency account.

To open a currency account, the Organization selects a suitable bank, collects the necessary package of documents and provides them with the selected bank. The bank, in turn, opens two accounts for the organization: current and transit. Through the transit account, all transfers are in foreign currency to the account holder. The current currency account reflects the real number of currency from the enterprise.

Video lesson. Account 52 in accounting

In this video, the lesson describes in detail about the account 52 in accounting, examples of use and documents. Leads lesson chief Accountant Gandieva N.V., Expert and Consultant Site Accounting for Doodles ⇓

To download a presentation using in the video, click on the link below.

Currency purchase: wiring, exchange differences

How does the currency purchase?

In order to buy a foreign currency, the organization lists the bank a certain amount of money in rubles from its ruble account. At the same time, in accounting, this list is reflected in the wiring D57 K51.. Sch. 57 "Translations on the way" - intermediate between 51 "Current account" and 52 "Currency Accounts". Money from debited, but we cannot enroll them to currency so far, since the bank has not yet listed for currency. In order for this money to be lost and not forgotten, an intermediate sch is used. 57 "Transfers on the way."

After the organization listed the necessary amount of money to the bank in rubles, the bank purchases the required amount of foreign currency and lists it to the currency account of the enterprise (the currency is taken into account in rubles at the rate of the Central Bank of Russia acting on the credential date). Accounting wiring D52 K57.

Cash balances. 57 Listed back to p / s (wiring D51 K57).

For the purchase of a foreign currency operation, the Bank holds a commission remuneration, the amount of which refers to an increase in the cost of purchased material values either as part. Wiring, reflecting the payment of the Commission, has the form: D91 / 2 k51where at the sch.91 subaccount 2, operating costs are taken into account.

The acquired currency funds are taken into account at the official rate of the Central Bank of Russia, operating at the date of its receipt.

At the same time, the course used when buying foreign goods may differ from the official exchange rate of the Central Bank of the Russian Federation. The resulting difference is called the financial result from the purchase of currency.

If the official rate is less than a purchase course, then in accounting the difference has arisen as part of operating expenses. ( D91 / 2 k57 - Negative difference).

If the official rate is more courses, then the difference is reflected in operating income ( D57 K91 / 1 - Positive difference).

At the time of payment of foreign goods, the supplier needs to recalculate the currency at the rate of the Central Bank of the Russian Federation at the date of payment:

If the course at the date of payment by the supplier is higher than that of the Central Bank of the Russian Federation at the date of crediting the exchange currency. 52, then there is a positive exchange rate difference, which is reflected in other income by wiring D57 K91 / 1.

If the course of the Central Bank of the Russian Federation at the date of payment is lower than at the date of crediting the currency on the currency account, there is a negative exchange rate difference, which is reflected in other expenses by wiring. D91 / 2 k57.

Briefly about an accounting account 52 in infographics

The figure below in infographics is given short information about the accounting account 52, which subaccount and corresponding accounts. For opening in full click on the picture.

Wiring for account 52 when buying currency

Accounting for operations in the admission of foreign currency from the buyer

Upon receipt of currency from foreign buyers for goods, work, services, it is credited to the "currency transit account", this operation is reflected by the wiring D52 K62.where 62 "Calculations with buyers".

After that, it can either sell, or enroll on the current currency account. Currency aimed at the sale is written off D57K52.. Previously, part of the currency funds received was necessary to sell, more recently, the mandatory sale of the currency is canceled.

Accounting for operations when selling foreign currency

The sales process also involves the use of SC. 57, as in the case of purchase. The currency intended for sale is listed by the jar that sells it and enlists the revenue from the sale at the enterprise's current account.

Wiring for transferring currency Bank for sale has the form D57 K52..

In the accounting department, the currency was taken into account at the rate of the Central Bank of Russia, which operates at the date or the last revaluation, or at the date of crediting. 52. On the day of sale it is necessary to recalculate the currency.

In this case, it may occur as a positive (if the course of the Central Bank of the Russian Federation at the date of recalculation is higher than at the date of enrollment on the account) and the negative exchange rate difference.

Sale of currency is issued via sch.91. Currency cost is written off into the debit of sch.91 wiring D91 / 2 k57at the rate of the Central Bank of the Russian Federation. Revenue from the sale is credited to the ruble r / s at the rate of sale, the wiring is performed. D51 K91 / 1.

Sales Bank Currency at its rate, which may differ from the Central Bank. In addition, currency funds can be transferred to the bank for sale in one day, and the bank sold will be sold on another day, and a term difference may also arise (if during this time the CB rate has changed). Negative exchange rate difference is reflected by wiring D91 / 2 k57positive - D57 K91 / 2.

According to the results of the transaction for the sale of foreign currency on the sc. 91 is considered financial results (profit or loss).

Wiring when selling currency

Revaluation of currency accounts (reassessment of account 52)

Periodically, the currency revaluation occurs.

Funds on currency accounts are reflected in accounting and reporting in rubles. Therefore, the currency is translated into rubles at the official rate of the Central Bank of the Russian Federation acting on the date of recalculation.

Thus, the revaluation of currency accounts is carried out:

• on the date of enrollment or debiting currency from bank accounts;
• at the date of the accounting reporting;
• as the course changes.

Wiring during currency revaluation:

As a result of the recalculation, a term difference occurs, which is reflected in the composition of operating income (D52 K91 / 1) and expenses (D91 / 2 K52).

Currency account (English Currency Account) - this is an account in a banking institution belonging to legal or physical lickwhich accumulates and consume their funds in foreign (convertible) currency. For funds in foreign currency accounts, banks are charged about prices in those currencies in which they have revenues from placing funds in the international foreign exchange market.

Enterprises of any form of ownership and business can engage in foreign trade activities, for the implementation of which they can open a currency account in Russia. Such an account can be opened in a bank, which has a license of the Central Bank of Ros-CIA to carry out operations with foreign currency.

The main regulatory act regulating the implementation of foreign exchange operations is the law of the Russian Federation "On currency regulation and currencies", as well as published on it regulations Central Bank of Russia.

Operations with foreign currency and securities In foreign currency, they are divided into current currency transactions and foreign exchange transactions related to the movement of capital.

Current currency transactions:

Transfers to the country and from the country of foreign currency for the implementation of settlements without delaying the payment for export and import of goods, works and services, as well as for the implementation of settlements related to lending to export-import operations for a period of no more than 180 days;

Obtaining and providing financial loans for a period of no more than 180 days;

Translations to the country and from the country of interest, dividends and other income on deposits, investments, loans and other operations related to the movement of capital;

Translations of non-trade nature, including translations of wages, pensions, alimony, as well as other similar operations.

Currency transactions related to capital movement:

Direct investment, i.e. investments in the authorized capital of the organization in order to extract the income and obtaining rights to participate in the management of OR-Ganization;

Portfolio investment, i.e. purchase of securities;

Transfers to pay for ownership of buildings, structures and other property (including land and its subsoil) attributable under the legislation of the country to immovable property;

Providing and receiving a delay of payment for more than 180 days on export and import of goods, works and services;

Providing and obtaining financial loans for more than 180 days;

All other currency transactions that are not current.

The authorized bank opens the enterprise one account in any convertible currency, but it is possible to open an account in several currencies. All currency funds of the enterprise are subject to storage on the currency account. For non-compliance with this order, the company is subject to fine in the size of all currency revenues. Account maintenance is conducted under the concluded contract banking service. In accordance with this contract, the enterprise opens two accounts at once: transit currency and current currency, which are conducted in parallel.

Account 52 "Currency Accounts"

Account 52 "currency accounts" is intended to summarize information on the availability and cash flow in foreign currencies on va liteble accounts of the organization open in credit organizations On the territory of the Russian Federation and beyond.

At the debit of account 52 "Currency Accounts" reflects the receipt of funds for currency accounts of the organization. According to the credit account 52 "Currency Accounts" reflects the write-off of funds from the currency accounts of the organization. The amounts erroneously assigned to the loan or debit currency accounts of the organization and the credit institutions discovered when checking the credit institutions are recorded on account 76 "Calculations with different debtors and creditors" (subaccount "Calculations for claims").

Operations on currency accounts are recorded in accounting on the basis of extracts for a credit institution and the cash-no-settlement documents attached to them.

The account 52 "currency accounts" can be opened by subaccounts:

52-1 "Currency accounts within the country",

52-2 "Currency accounts abroad."

In addition, to subaccount 52-1 it is advisable to open a second-order subaccount:

52-1-1 "Current currency account";

52-1-2 "Transit currency account".

Analytical accounting on account 52 "Currency Accounts" is carried out for each account, open to storing funds in foreign currency.

The organization has the right to open accounts in various currencies (US dollars, euros, etc.). In this case, the operation is better to consider each type of currency on individual subaccounts.

The flow of funds for foreign currency accounts is reflected in the debit of account 52, their write-off - on the loan on the basis of bank statements and the monetary documents attached to them.

The fee for opening a currency account is included in other expenses:

Debit 91, subaccount "Other expenses" - Credit 51 (52) - Bank services for opening a currency account were paid.

For the Bank's service bank services, you have to pay the Commission. The amount of the Commission is established by mutual agreement between the Bank and the Client in the Cash Service Treaty. Payment can be made both in rubles and in currency.

The costs associated with the payment of the Bank's services are reflected by the wiring:

Debit 60 (76) Credit 51 (52) - Celebrated Commission on the basis of bank statement;

Debit 91, subaccount "Other expenses" - Credit 60 (76) - Considered the amount of commission as part of other expenses.

In tax accounting, the expenses of the company for payment of the Bank's services are taken into account as other expenses, if they are related to the production and (or) realization (PP. 25, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation), and in other cases as non-deactive expenses (PP. 15 p. 1 Art. 265 of the Tax Code of the Russian Federation). At the same time, the commission of such expenses should be economically justified.

There are situations where the foreign firm bank can list the revenue to the currency account of the Russian exporter, prehending the amount of the Commission from it. In this case, the amount of revenue received will differ from the amount reflected in the contract. If a contract with a foreign counterpart is provided for such a procedure for calculations, then the amount of the reconducted commission will be a reasonable consumption. At the same time, the amount of revenue is reflected in full in accordance with the contract.

In the described situation, the Bank's Commission is reflected in postings:

Debit 91, subaccount "Other expenses" - Credit 60 (76)

Considered the amount of the Commission as part of some expenses.

Debit 60 (76) - Credit 62

Reflected debt repayment.

This entry is made on the basis of a telegraph or a telex message or a report on the transfer of funds to the community system for the World Interbank Financial Telecommunications (SWIFT), which indicates the amount

6. Accounting for intangible assets (NMA).

NMA refers (PBU 14/2007) (Right to the invention, industrial sample, useful model, computer software, database, topology integrated circuits, trademark and service sign, name of the place of origin, selection achievements, etc.) part of the property With such signs while compliance with them: the use of NMA in the production of products or for management needs, over a period of over 12 months; able to bring economic benefits; lack of material and real structure; the ability to identify; no resale is expected; The existence of an asset and ownership of it was documented; The actual cost can be reliably determined. NMA is accepted for accounting by the actual (initial) value as of the date of adoption of accounting - the amount in monetary terms, equal to the magnitude of payment in monetary and other form or the magnitude of payables paid or accrued when acquiring, creating an asset and ensuring the conditions for its use. The residual value for amortized NMA is the difference between the initial assessment and accumulated at the reporting date of the depreciation.

The annual depreciation amount of NMA: 1) with a linear method - based on the initial cost or current market value (with revaluation) evenly during the period useful use; 2) with the method of reduced residue - based on the residual value at the beginning of the month multiplied by the fraction, in the numerator - the coefficient established by the organization (not higher than 3), and in the denominator - the remaining useful life of use in the month; 3) With the method of writing off the cost in proportion to the volume of products - based on the volume of products for the month and the ratio of the initial value and the intended volume of products for the entire useful use of NMA.

Typical wiring on NMA. 1. Admission of NMA: the acquisition for the board D08K60 - the cost of purchased NMA, D19K60 is reflected - the VAT is reflected in the provider's transfer, D08K60, D19K60 - reflects the costs of acquiring and VAT on these expenses, D04K08 - NMA received, D60K51 - paid by NMA, D68K19 - credited VAT; Creating NMA D08K10.70,69 ... - the costs of the creation of NMA are reflected, D04K08 - the object is adopted for accounting; admission to the account of the contribution to the authorized capital of D08K75 and D04K08 - on the amount of the assessment agreed with the founders; NMA admission for joint activities D04K80; Gratuitous arrival of NMA D08K98 - reflected the market value at the date of arrival of NMA, D04K08 - NMA is credited, monthly D26K05.04 - depreciation and D98K91 is credited - included in other incomes part of the value of the received object received. 2. Disposal of NMA: The implementation of NMA D62K91 - reflected the cost of objects sold, D91K68 - reflected VAT to receive from the buyer, D51K62 - payment from the buyer, D05K04 - the amount of accumulated depreciation, D91K04 - was written off the residual value of NMA, D91 (99) C99 (99) 91) - financial result from the implementation of NMA; write-off NMA D05K04 - charged accrued depreciation, D91K04 - written off residual value, D99K91 - loss from the write-off of NMA; gratuitous gear D05K04 - accumulated depreciation, D91K04 - Written by the residual value for free of charge transmitted NMA, D91K68 - VAT to be paid to the budget, D99K91 - loss from gratuitous transmission; The transfer of NMA as a contribution to the authorized capital of another enterprise D05K04 - the accumulated depreciation, D76K04 - was written off the residual value of NMA, D68K19 - reflected VAT, restored to the budget in proportion to the residual value ("Red Storn"), D68K51 - Listed VAT in the budget, D76K19 - The recovered VAT is written off on the formation of financial investment, D58K76 - reflected the transfer of the object, D91 (76) K76 (91) - the difference between the residual value of the NMA and the assessment of the contribution to the authorized capital is reflected. 3. Accrual of depreciation on NMA: using account 05 "LMA amortization" D20,23,25,26,29,44k05; Without using this account, D20,23,25,26,29,44k04.