Accounting concepts "costs" and "expenses": so similar, but very different. Material expenses in accounting are ... Expenses of the enterprise accounting and tax accounting

Now we have one of the most extensive and sometimes very complex topics. Perhaps, in five, or even ten visits, it is impossible to study it all. Today we will only talk about it in general, outline the paths, highlight the main points around which we will build a further study of accounting.

A bit of theory

Today we are considering a topic in which the terms "costs and expenses", "grouping by costs and expenses", "classification" are constantly encountered. How to understand where what? When I looked into books on accounting, every time I caught myself thinking that I was asking myself the question: “In the examples, are these costs or expenses? Which term is correct to use? " It seems that the author uses costs and in the next sentence is already using the term costs. Confusion, and nothing more.

Let us now repeat the meaning of these terms once again, so that later we can unambiguously perceive what we mean when we say them. Okay?

Cost is the exchange of monetary resources for something else that the enterprise can store and use. for example, the company bought goods, materials. Spent money, but did not lose it, because "money turned into other resources."

The transfer of materials to production or household needs is as follows:

• the cost of these materials is calculated, for example, the average cost.
• due to posting, materials are reduced by 10 account in the calculated amount and quantity
• and this amount comes to cost accounts (20, 23, 25, 26, 44)
• until the end of the month, such accumulated amounts can be safely said that they are costs

But when there is a process of closing the month and these costs begin to participate in calculating the financial result, then they turn into the concept of costs, i.e. these are the costs taken into account of the financial result for calculating profit, from which the "Income tax" is then taken

Not all the desired costs of the enterprise can be attributed to costs. Those. not all costs can be included in the financial result formula for calculating profit. Permission for certain types of costs is stipulated in the Tax Code (Tax Code of the Russian Federation).

Let's look at costly bills accounting in the following activities:

Provision of services

There are mainly two cost accounts used here, 26 and 91.2.

Moreover, the 26th account accumulates costs within a month, which will then go to the 90th account, but already as expenses. When the 26th account is closed (transferred) to the 90th account, it is called the direct costing method.

A 91.2. an account is already expenses at once, since it itself is already a formula for a financial result. From previous articles, we already know that account 91.2 includes such basic expenses of an enterprise as bank services for servicing a current account, interest on a loan.

All other costs fall on account 26 for services: salaries of employees, rent of premises, office supplies, Internet services, communications, payroll taxes, depreciation of fixed assets. Those. basically everything related to current activities. Let's take a look at the 26th account, let's look at its characteristics.

Trade

Account 91.2 accounts, sometimes 26, are also present in trade. Nevertheless, the main account costs in trade is account 44 "Costs of sale". Look at its characteristics.

chart of accounts from the program 1C Accounting 7.7

chart of accounts from the program 1C Accounting 8

We see that the account is analytical: there are sub-accounts and sub-accounts. The account is fully active, therefore the accumulation of costs will be debit, and the write-off will be credited to the account.

How 44 accounts work

To begin with, remember that 44 includes the costs that fall on the trading process. If the firm is engaged only by trade, then in the account it will have 44 and 91.2 cost accounts. The most common expense items for trading firms are wage sellers and taxes from it, rent, utility bills and everything else that is associated with the place of trade. They repaired the electrical wiring in the store (they rendered us a service) - it will also go to the 44th account. If there is a dedicated accountant responsible for the operation of the outlet, then all his salary and taxes from it will go to account 44.

If the company, in addition to trade, also provides services, or there is production, then the salary of the chief accountant, manager, driver's driver, rent and electricity in the head office, etc. - all this will go to the 26th count. Got the meaning?

Special types of costs. There are special types of costs in trading organizations: transportation and selling costs... What is so interesting about them? Let's figure it out.

Fare
When buying a product, each company would be glad if the supplier would also deliver it to our warehouse at the same price that sold the product to us. But this is not happening. There are always additional costs for our company to deliver the goods to their warehouse. And the farther the supplier, the more overhead costs (transport).

As a result, we have the goods brought in at the purchase price and a certain cost for delivery (the cost of transportation costs). Now we are faced with a dilemma: how to arrange these transportation costs? We are allowed two ways:

The first way... Take the amount of transport, calculate the proportion and scatter the amount of delivery for each purchased product. All this should be done by posting to 41 accounts. In this case, the price of the purchased goods at the company's warehouse and in the reports will be as accurate as possible.

And when this product is sold, the most accurate purchase value will go into the formula for the financial result. That part of the goods that remains unsold will store in itself a part of the transport, do you agree? In other words, unnecessary transportation costs will not be included in the financial result formula.

Second way... The purchased item is for 41 accounts, and transport costs for 44 accounts. Then at the moment of "closing of the month" 44 the entire account will be closed to 90. It turns out that the transport vehicles were included in the formula, and the goods were not sold all or not at all. In other words, we have unreasonably increased expenses, which is impossible.

In this case, transportation costs on account 44 will be 90% spent only in the part in which the goods were sold, i.e. in proportion to the goods sold. As a result, the transportation costs of our company, when closing 44 accounts, not all will go to 90, do you agree? The amount of transportation costs will remain, i.e. 44 the account will not be closed - it will be with the remainder.

Business expenses
These include costs that contribute to the promotion and sale of goods. The most common are packaging, advertising, marketing activities.

Production

As you can see, we are on the rise. Production combines 26 counts, 44 counts and 91.2 counts. In addition, it has its own main accounting accounts - 20, 23, 25, 26, 28.

Accounts 91.2 and 44 work in the same way as for previous activities. But the 20th accounts work in a special way. Let me tell you very briefly now.

Basic accounts in production: 20, 25, 26

About 26 count we can say that he collects the expenses of the entire enterprise such as management, administration. Those. all costs that can not be attributed to either trade (44 accounts) or production (20, 23, 25, 28). In other words, account 26 is an accounting of administrative expenses for the entire business.

20 count- this is an account of accounting for the production of products itself, but ... 23 and 25 are also accounts involved in the production of products. What is the difference? And the fact that the 20 account first collects only those costs that can be directly attributed to a specific type of product.

25 count collects those costs that can not be accurately attributed to a specific product, can only be in the shop. An example is indispensable here.

Let's take one workshop, one machine, one type of product, no matter how many employees. Let them work in turns, in shifts, as they want. What is production of products (let's simplify) is the cost of raw materials, employee salaries, payroll taxes, electricity for the machine, depreciation of the machine, depreciation or rent of the workshop. Under our condition, all costs incurred immediately fall on this one specific type of product.

Let's complicate production, bringing it closer to real. The workshop is still one, the machine is one, there are two types of products, the employees are 4. Two people produce the products, one is a watchman, one maintains the cleanliness of the room.

Well, how can you now accurately determine the cost of electricity, depreciation of the machine, depreciation (rent) of the building, salaries of the watchman and technical personnel, payroll taxes ON a specific type of product? And if this watchman is guarding two workshops? Does the technical staff clean only this workshop and production area?

It turns out that part of the costs is no longer so easy to immediately attribute to the 20th account for a specific type of product, do you agree? This is what count 25 is for.

Conclusion

Okay, let's stop here today. Try to draw conclusions, outline them. If you want, share your findings with me. To do this, use the Contacts menu or the button at the bottom of the article.

Materials in the enterprise are objects of the real world that can be seen and touched. The assignment of objects to the name of the materials occurs according to the role, ... ...

Market laws dictate the need for advertising for any business entity - participant. A set of measures to promote products often requires considerable expenses. The inclusion of such amounts in costs seems to be certainly logical from the standpoint of an economic entity, but from the standpoint of legislation, everything is not so simple. Reflecting advertising costs in accounting brings to the fore the concept of cost rationing.

What expenses are called advertising

Federal Law No. 38 of 13/03/06 defines advertising as information, the purpose of which is to create and maintain attention, interest in the advertised object. The form of dissemination of information data can be any and target all potential buyers, without limitation.

• visual, acoustic, combined advertising impacts;
• information of a printed, pictorial nature, disseminated by means of radio and TV;
• internal (on the territory of a store, company) information and external;
• information aimed at a specific consumer and groups of people;
• information local and covering certain regions, up to international.

It is important to note that the fundamental property of advertising is its mass character. It is very risky to add to advertising expenses, for example, the distribution of souvenir products of the company to business partners, since in this case the addressee is predetermined.

• subject to distribution in accordance with the law (for example, on the properties of the goods, composition, contraindications for use);
• reflected on the sign of the store, organization (working hours, address);
• export-import data, including about the participants in a commercial operation;
• design solutions for the design of commercial packaging.

Costs attributable to advertising are subject to accounting (BU) and tax accounting (OU). For the purposes of NU, they are divided into standardized and non-standardized. Non-standardized advertising costs are included in the tax calculation in full, standardized - in part.

Rationing of advertising costs and tax accounting

This article contains a closed list of expenses, the regulation of which is not necessary (paragraph 4 of the same article). The following will be taken into account in full:

• expenses for advertising in the media, including on the Internet: for the creation and promotion of a website for a product, a company, commercials, etc .;
• outdoor advertising costs: outdoor and indoor advertising structures, visual print advertising (leaflets, calendars, posters);
• expenses for participation in exhibition activities, fairs (payment for participation, preparation of a trading place, advertising paper products, markdown of samples of goods).

Other advertising expenses must be normalized. The standard is set at 1% of the sales proceeds. They take into account not only the sale of their own products, but also goods for resale. The obtained property rights are also taken into account.

On a note! When determining the amount of proceeds from excise taxes, VAT is excluded from the calculations (letter No. 03-03-01-04 / 1/310 of the Ministry of Finance of 07/06/05).

Since the calculation of the volume of standardized expenses is related to the calculation of revenue for a period, cumulative results, the indicators will change during the year. The quarterly cumulative total of the mass of proceeds allows expenses that were not classified in the previous quarter to be attributed to those in the next.

For example, the costs of creating your own website are taken into account for NU purposes completely as advertising. However, the costs associated with organizing trade through the specified site are associated with the production and sale of goods for NU purposes. In this case, advertising as such can also take place.

The distribution of flyers at the fair (and the corresponding costs) are not standardized, and the distribution of branded prizes based on the results of the drawing arranged for visitors is classified as standardized advertising costs. The Ministry of Finance (in letter No. 03-03-06 / 1/42279 of 12/08/16 and a number of others, earlier) confirms that the production, distribution of booklets, flyers are categorized as non-standardized costs, along with brochures and catalogs.

The list of standardized expenses is open by the legislator, therefore, the company can attribute to advertising any expenses with signs of advertising that correspond to Federal Law No. 38, regardless of whether they are named in the Tax Code or not. Confirmation of this thesis can be found in the practice of courts (for example, the decree of the FAS MO No. А40-54372 / 11-91-234 of 21/03/12).

The general rule - any costs must be documented - is also true in the case of advertising costs. Confirmation can be estimate documentation, documentation confirming the purchase of goods and materials, reference documentation, when conducting advertising campaigns in the media.

When using the accrual method, the moment of recognition may be the presentation of documents for the transaction: an act, an invoice, or the last day of the reporting (tax) period (Tax Code of the Russian Federation, Art. 272).

Commercial activities in international scale obviously also includes advertising costs, but there is one peculiarity here: international treaties and agreements may not fully comply with Russian analogous norms. In this case, the priority is an international treaty (Tax Code of the Russian Federation, Art. 7, document of the Ministry of Finance No. 03-08-RZ / 9491 05/03/14, a number of other similar ones) and its conditions. From the above, it follows that in some cases, the standardized advertising costs are fully included in tax calculations, without the application of the standard.

Accounting

Postings can be as follows:

• Dt 10 Kt 60- purchase of goods and materials for use for advertising purposes.
• Dt 44, 26 Kt 10- writing off advertising costs.

As mentioned above, within a year, advertising costs can be taken into account not only in the past reporting period, but also in subsequent ones. This is done if in the past period the amount was in excess of the standard, and subsequently the volume of proceeds allowed to "fit" into the standard of costs.

Therefore, the temporary differences - deferred tax asset should be recorded:

• Dt 09 CT 68- recognized as SHE, calculated according to the sum of super-standard advertising costs.
• Dt 68 Kt 09- written off SHE in the next period.

Outcomes

1. Advertising costs for NU purposes are divided into standardized and non-standardized. The list of non-standardized costs is closed, and standardized costs are open. The latter means that any costs corresponding to the Federal Law and having the sign of advertising can be attributed to the standardized costs of advertising.
2. Rationing of costs for NU purposes is made on the basis of income for the period in the amount of 1%. Due to the increase in revenue during the year, the volume of normalized advertising costs may change. The balance not included in the costs of this year, on the next year it is impossible to transfer.
3. Advertising costs for accounting purposes are not standardized. Accounting is carried out on accounts 44, 26 and other similar, in accordance with accounting policies firms.

In tax accounting, expenses are divided into expenses related to production and sales and non-operating expenses.

The costs associated with production and sale include (Article 253 of the Tax Code of the Russian Federation):

√ costs associated with the manufacture (production), storage and delivery of goods, performance of work, provision of services, purchase and (or) sale of goods (works, services, property rights);

√ expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition;

√ development costs natural resources;

√ expenses for Scientific research and development projects;

√ expenses for compulsory and voluntary insurance;

√ other costs associated with production and (or) sale.

Non-operating expenses are determined by the legislator through the criterion of the absence of direct connection with production and sales and through a specific list of items that can be taken into account as part of non-operating expenses. The list of expenses is not closed. Therefore, any justified expenses other than those directly listed, which are not directly related to the production and sale, can be accounted for as part of non-operating expenses.

The costs associated with production and sales are subdivided for profit tax purposes into (Article 253 of the Tax Code of the Russian Federation):

● material costs;

● labor costs;

● the amount of accrued depreciation;

● other expenses.

If some costs with equal grounds can be attributed simultaneously to several groups of costs, then the taxpayer has the right to independently determine which group the costs of expenses belong to (clause 4 of article 252 of the Tax Code of the Russian Federation).

If the taxpayer determines income and expenses on an accrual basis, production and sales expenses are divided into direct and indirect (Article 318 of the Tax Code of the Russian Federation). In connection with the introduction of changes in 2005 in Ch. 25 of the Tax Code of the Russian Federation from January 1, 2005, organizations are given the right to determine the list of direct costs themselves, fixing their decision in the accounting policy for tax purposes.

The Tax Code provides for the following direct costs:

√ material costs in terms of costs for:

■ purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

■ purchase of components that are being assembled and (or) semi-finished products that undergo additional processing;

√ labor costs of personnel involved in the production of goods, performance of work, provision of services, as well as the amount of a single social tax and the costs of compulsory pension insurance, going to finance the insurance and funded parts of the labor pension, accrued on indicated amounts labor costs;

√ the amount of accrued depreciation on fixed assets used in the production of goods (works, services).

Direct costs also include the cost of purchased goods (Article 320 of the Tax Code of the Russian Federation) sold in this reporting (tax) period, and the amount of costs for delivery (transportation costs) of purchased goods to the taxpayer's warehouse - the buyer of the goods if these costs are not included at the purchase price of these goods. In connection with the introduction of changes in 2005 in Ch. 25 of the Tax Code of the Russian Federation from January 1, 2005, organizations are given the right to form the cost of purchased goods, taking into account the costs associated with their purchase.

TO indirect costs include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Art. 265 "Non-operating expenses" of the Tax Code of the Russian Federation, incurred by a taxpayer during the reporting (tax) period.

In accordance with paragraph 2 of Art. 318 of the Tax Code of the Russian Federation, the amount of indirect costs for production and sales incurred in the reporting (tax) period in full refers to the costs of the current reporting (tax) period, taking into account the requirements provided for by the Tax Code of the Russian Federation.

In accordance with paragraph 3 of Art. 315 of the Tax Code of the Russian Federation, the following expenses incurred in the reporting (tax) period, which reduce the amount of income from sales, should be separately taken into account:

1) for the production and sale of goods (works, services) of its own production, as well as costs incurred in the sale of property, property rights, with the exception of the costs specified in paragraphs. 2 - 6 of this item;

2) incurred in the implementation valuable papers not traded on the organized market;

3) incurred in the sale of securities traded on an organized market;

4) incurred in the sale of purchased goods;

5) related to the sale of fixed assets;

6) incurred by service industries and farms when they sell goods (works, services).

CHAPTER 1

Accounting costs

In accounting, costs are recognized according to the rules that are spelled out in the Accounting Regulations “Organization's Expenses” (hereinafter - PBU 10/99). This document approved by order Ministry of Finance of Russia dated May 6, 1999 No. 33n.

In the fall, the Ministry of Finance of Russia issued two orders at once, which amended 13 Accounting Regulations, including PBU 10/99. And also in the Chart of Accounts and the Profit and Loss Statement (form No. 2). We are talking about orders dated September 18, 2006 No. 115n and No. 116n. Both of them are called "On Amendments to the Accounting Regulatory Acts". Order No. 116n was registered with the Ministry of Justice on October 24, 2006, No. 8397. Order of the Ministry of Finance of Russia No. 115n was recognized as not requiring registration. Officials from the Russian Ministry of Finance changed the classification of income and expenses. It is necessary to apply the new rules already from the reporting for 2006. We will talk about this a little later.

PBU 10/99 is used by legal entities created in accordance with the legislation of the Russian Federation. All should be guided by its requirements. commercial organizations(except for credit and insurance), and non-profit organizations(Besides budgetary institutions), which recognize income from entrepreneurial and other activities.

PBU 10/99 gives the concept of expenses and establishes a list of retired assets that are not recognized as expenses.

An organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, except for contributions by the decision of the participants (property owners).

The concept of assets is interpreted in relation to IFRS. In the glossary of terms IFRS assets Are resources controlled by the company as a result of past events, from which it is expected to receive economic benefits in the future.

In domestic practice, an asset is always considered as the "left side" of the balance sheet, in the sections and articles of which there are non-current and current assets.

PBU 10/99 defines which disposal of assets cannot be recognized as an expense of the organization. This is the disposal of assets associated with:

- acquisition (creation) non-current assets(fixed assets, construction in progress, intangible assets etc.);

- contributions to the authorized (pooled) capitals of other organizations, the acquisition of shares joint stock companies and other securities not for the purpose of resale (sale);

- commission agreements, agency agreements and other similar agreements in favor of the principal, principal, etc .;

- prepayment for inventories and other valuables, works, services;

- in advance payments, deposits on account of payment for inventories and other valuables, works, services;

- repayment of a loan, a loan received by the organization.

All of the above asset retirements are payment. From this list it is clear that expenses do not include the organization's costs associated with capital and financial investments. PBU 10/99 deals with the rules related to current costs (as defined by the Law "On Accounting"). In this regard, it can be concluded that the costs of performing work on the construction of an object in an economic way also cannot form the costs of the organization.

Classification of expenses. Depending on the nature, conditions of implementation and areas of activity of the organization, costs are divided into:

1) expenses for ordinary activities;

2) other expenses.

Expenses for ordinary activities are reflected in the debit of accounts:

- 20 "Main production";

- 21 “Semi-finished products of our own production”;

- 23 "Auxiliary facilities";

- 25 "General production costs";

- 26 "General expenses";

- 28 "Defect in production";

- 29 " Service production and farms ";

- 44 "Selling expenses", etc.

Then, after closing the accounts and the corresponding distribution, they are reflected in the debit of account 90 "Sales".

Other expenses are reflected in the debit of account 91 "Other income and expenses" (sub-account 2 "Other expenses"). From the new year on account 91 will also need to take into account extraordinary expenses. Recall: until 2007, they were reflected in account 99 on the debit of account 99 “Profits and losses”.

Expenses for ordinary activities are the costs associated with the manufacture and sale of products, the purchase and sale of goods. These also include expenses, the implementation of which is associated with the performance of work, the provision of services.

For such activities as the leasing of property for a fee, the granting of rights arising from patents for inventions, industrial designs and other types of intellectual property and participation in the authorized capital of other organizations, the rules for their accounting as expenses for ordinary activities or operating expenses are given. The organization independently for accounting purposes determines where to include them, depending on the areas of activity, the nature of expenses, the amount and conditions of implementation.

PBU 10/99 provides one deviation from the definition of costs. Reimbursement of the cost of fixed assets, intangible assets and other depreciable assets of the organization, carried out in the form of depreciation charges.

The costs of ordinary activities are divided into two parts:

- costs associated with the purchase of raw materials, materials, goods and other inventories;

- expenses arising directly in the process of processing (revision) of inventories for the purpose of manufacturing products, performing work and rendering services and their sale, as well as the sale of goods. These are expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc. When forming expenses for ordinary activities, they should be grouped according to the following elements:

1) material costs;

2) labor costs;

3) deductions for social needs;

4) depreciation;

5) other costs.

For the purposes of management in accounting, accounting of expenses is organized by cost item. The list of cost items is established by the organization independently in the accounting policy.

In accordance with PBU 10/99, commercial and administrative expenses can be recognized at the cost of sold products, goods, works, services in full reporting year their recognition as expenses for ordinary activities. That is, these expenses, accounted for on accounts 26 "General expenses" and 44 "Expenses for sale", can be written off monthly to the debit of account 90 "Sales".

If in the reporting period the firm did not earn anything, but incurred administrative expenses, write them off from account 26 "General business expenses" to account 20 "Main production". After all, this account is also closed, and the balance on it shows the value of work in progress. In the absence of such, its assessment cannot be reflected.

To debit account 90 general running costs also cannot be written off. Indeed, in the absence of proceeds from sales (income from ordinary activities), the cost of sales cannot be formed.

Therefore, general business expenses can be written off to other expenses not related to production and sales - to account 91 "Other income and expenses" or to include them in the organization's losses - according to the debit of account 99 "Profits and losses". The corresponding amounts will appear in line 100 “Other operating expenses” or 130 “Non-operating expenses”.

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in monetary or other form or the amount of accounts payable.

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the amount of payment and accounts payable (in the part not covered by the payment).

Other expenses are:

- costs associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;

- costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

- expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;

- interest paid by the organization for the provision of funds (credits, loans) to it for use;

- expenses related to payment for services rendered by credit institutions;

- deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as provisions created in connection with the recognition of contingencies economic activity;

- fines, penalties, penalties for violation of the terms of contracts;

- losses of previous years recognized in the reporting year;

- amounts accounts receivable for which the deadline has expired limitation period, other debts unrealistic for collection;

- the amount of the depreciation of assets (except for the depreciation of fixed assets - in accordance with PBU 6/01);

- transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for the implementation of sports events, recreation, entertainment, cultural and educational activities and other similar events;

- other other expenses.

Among other other expenses, the following can be distinguished (PBU 15/01):

- negative exchange rate and amount differences attributable to interest payable on loans and borrowings received and denominated in foreign currency or conditional monetary units generated from the moment of accrual of interest under the terms of the contract until their actual repayment (transfer);

- additional costs incurred in connection with obtaining loans and credits, issuing and placing debt obligations;

- amounts budget funds recognized as income in previous years, but subject to return in accordance with the established procedure in accordance with PBU 13/2000.

The list of other expenses is open.

Account 91 "Other income and expenses" summarizes information about other income and expenses. The following sub-accounts can be opened for the account:

- 91-1 - Other income;

- 91-2 - Other expenses;

- 91-9 - Balance of other income and expenses.

On the credit of sub-account 91-1 other income is reflected:

- proceeds from the lease of assets and participation in the authorized (share) capital of other organizations;

- recyclable waste (materials, inventory and household supplies, special equipment, overalls for market value as of the date of asset write-off) and proceeds from the sale of property, plant and equipment and other assets other than cash;

- receipts from operations with packaging;

- interest receivable on loans and borrowings;

- fines, penalties, forfeit receivable;

- gratuitous receipts;

- profit of previous years, revealed in the reporting year;

- the amount of accounts payable from expired limitation period;

- positive exchange rate differences;

- other operating or non-operating income.

The debit of sub-account 91-2 reflects other expenses:

- expenses from the lease of assets and participation in the authorized (share) capital of other organizations;

– residual value assets for which depreciation is charged and actual cost other assets written off by the organization;

- expenses from sales, on disposal and other write-off of fixed assets and other assets other than cash;

- expenses from operations with packaging;

- interest payable on loans and borrowings;

- payment for bank services;

- fines, penalties, forfeits payable;

- costs of maintaining fixed assets for conservation;

- compensation for losses on claims;

- loss of previous years revealed in the reporting year;

- deductions to reserves to accounts 14 "Reserves for depreciation material values", 59" Provisions for impairment losses financial investments", 63" Provisions for doubtful debts ";

- the amount of accounts receivable with the expired limitation period;

- negative exchange rate differences;

- legal costs;

- other operating or non-operating expenses.

Before the amendments were made, extraordinary income and expenses were accounted for in account 99 “Profits and losses”. And operating and non-operating income and expenses were reflected in one account - 91 “Other income and expenses”. Since 2007, other income and expenses will no longer have to be subdivided into operating, non-operating and extraordinary, all of them will be reflected on account 91. This is provided for by order of the Ministry of Finance of Russia No. 115n.

Account 91 "Other income and expenses" corresponds on credit with accounts for accounting for settlements, cash, inventory, etc., on debit - with accounts for accounting for inventory, costs, settlements, etc.

At the end of each month, by comparing the turnover on the credit of subaccount 91-1 and the turnover on the debit of subaccount 91-2, the financial result is determined for all operations and one entry is debited to account 99 "Profit and Loss" in correspondence with subaccount 91-9 "Balance of other income and expenses ”, while the sub-accounts of account 91“ Other income and expenses ”during the year are not closed, although the balance in general on account 91“ Other income and expenses ”at the end of the month is absent. Subaccounts 91-1 and 91-2 are closed only by the final entries of December on subaccount 91-9.

At the beginning of the new reporting year, account 91 "Other income and expenses" has no balance. Analytical accounting is maintained on sub-accounts 91-1 and 91-2 - by types of income corresponding to RAS 9/99 and types of expenses corresponding to RAS 10/99. On subaccount 91-9, analytical accounting is not kept. Accounting is organized in monetary terms.

At present, sub-accounts of the second level “Operating income”, “Operating expenses”, “Non-operating income”, “Non-operating expenses” open to account 91 sub-accounts “Other income” and “Other expenses”. Extraordinary income and expenses are written off to account 99.

Until the end of the year, accountants can apply the old procedure. However, no one bothers to apply the new rules now. That is, take into account extraordinary income and expenses on account 91, and not on account 99. And reflect all other income and expenses on some of the second-level sub-accounts opened on account 91. For example, you can use the sub-accounts provided for operating income and expenses ... That is, do not distribute operating and non-operating income and expenses on sub-accounts.

From the new year, the organization will not have to keep separate records of operating and non-operating income and expenses on account 91, that is, open second-level sub-accounts for them. Extraordinary income and expenses will not be reflected in account 99. Therefore, those organizations that have traditionally added a clause on the classification of other income and expenses to operating, non-operating and extraordinary in their accounting policies do not need to do this anymore.

In addition, when approving the accounting policy for 2007, it is necessary to change the sub-accounts in the working chart of accounts.

Expenses are recognized in accounting if the following conditions are met (fulfilled):

- the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

- the amount of expense can be determined;

- there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization (in the case when the organization has transferred the asset, or there is no uncertainty about the transfer of the asset).

If in respect of any expenses incurred by the organization, at least one of the above conditions has not been fulfilled, then the accounts receivable are recognized in the accounting of the organization.

Depreciation is recognized as an expense based on the amount of depreciation, determined based on the cost of the depreciable assets, the term useful use and the methods adopted by the organization for calculating depreciation.

Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and from the form of expenditure (cash, in-kind and other).

Clauses 6.1-6.6 PBU 10/99 establish the procedure for determining costs depending on the terms of the contract, if:

- the organization has been provided with a commercial loan;

- instead of monetary funds in payment for the goods (work, services) received, the organization transfers inventory;

- the cost of goods (works, services) is expressed in conventional monetary units;

- the seller provided discounts (capes).

When paying for purchased inventories and other valuables, works, services on terms commercial loan, provided in the form of a deferred payment and payment by installments, expenses are accepted for accounting in the full amount of accounts payable, that is, taking into account the interest for a commercial loan.

The amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) non-monetary funds, is determined by the cost of goods (values) transferred or to be transferred by the organization. The cost of goods (values) transferred or to be transferred by an organization is established based on the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

If the value of the goods (values) transferred or to be transferred by the organization cannot be established, then the amount of payment and (or) accounts payable under contracts providing for the fulfillment of obligations (payment) with non-monetary funds is determined by the value of the products (goods) received by the organization. The cost of products (goods) received by an organization is established based on the price at which similar products (goods) are purchased in comparable circumstances.

The amount of payment and (or) accounts payable is determined taking into account all discounts (capes) and sum differences provided to the organization in accordance with the agreement.

In order to correctly and reliably determine the financial result, income and expenses should be taken to accounting using the same method.

By general rule, as in the adoption of income for accounting, expenses refer to the reporting period in which they occurred, regardless of the time of the actual payment of funds and other form of implementation, that is, in full accordance with the assumption of the temporal certainty of the facts of economic activity. In other words, costs are determined using the method accruals.

An exception was made for organizations that have decided to apply in accounting cash method.

If an organization recognizes revenue from the sale of products and goods not as the rights of ownership, use and disposal of the delivered products, the goods released, the work performed, the service rendered are transferred, and after the receipt of funds and another form of payment (on a cash basis), then the expenses are recognized after the debt has been repaid (on a cash basis). For the first time, this rule was fixed in the Standard Recommendations on the Organization of Accounting for Small Businesses, approved by order of the Ministry of Finance of Russia dated December 21, 1998, No. 64n.

PBU 10/99 introduces separate rules for recognizing expenses in Profit and Loss Statement.

The first rule is related to the correspondence of income and expenses, or taking into account the relationship between expenses incurred and income.

The second rule establishes the need for a reasonable distribution of expenses between reporting periods, when expenses determine the receipt of income during reporting periods and the relationship between income and expenses cannot be clearly defined or determined indirectly.

The third rule for recognizing expenses in the income statement states that, regardless of the previous rules, expenses recognized in the reporting period are subject to recognition when it becomes certain that they do not receive economic benefits (income) or the receipt of assets.

At the same time, it was noted that expenses should be recognized in the income statement, regardless of how they are taken for the purposes of calculating the taxable base.

Changes in PBU 9/99 and 10/99, of course, could not but affect the form of the Profit and Loss Statement (Form No. 2). It was approved by the order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n. Amendments to this document were made by order of the Ministry of Finance of Russia dated September 18, 2006 No. 115n.

1. All data are given on an accrual basis from the beginning of the year. Column 3 reflects data for 2006, and column 4 contains data for the previous year from column 3 of the 2005 Profit and Loss Statement.

It is possible that the data for the same period last year will be incomparable with the data for reporting period... This situation arises in the event of changes in the accounting policy of the organization, legislative and regulatory acts on accounting. In order to correctly draw up the Profit and Loss Statement, it is necessary to adjust the figures for the previous year. And in the explanations to balance sheet and the income statement indicate that the last year's data has changed and why.

We add that in the Profit and Loss Statement, compiled at the end of 2006, organizations must show data for the previous year. Data are taken from 2005 form No. 2. It is clear that in last year's report, operating, non-operating and extraordinary income and expenses were shown on separate lines. Therefore, the indicated amounts of income and expenses must be added up, the total total must be entered in column 4 "For the same period previous year»Lines 090 (Other income) and line 100 (Other expenses).

2. If any indicator is subtracted or it has a negative value, then it should be indicated in parentheses.

3. Income and expenses are presented on a gross basis, and offsetting can be carried out only if it is provided by the legislation on accounting.

4. All lines of the Profit and Loss Statement are coded in accordance with the order of the State Statistics Committee of Russia and the Ministry of Finance of Russia dated November 14, 2003 No. 475 / 102n.

5. All types of income and expenses that are significant must be presented separately (clause 11 of the Accounting Regulations "Financial statements of the organization" (PBU 4/99), approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n).

The profit and loss statement consists of two tables. In the first table, based on its income and expenses, the organization calculates the net profit received for the reporting period. And the second table provides a breakdown of individual gains and losses for the reporting period.

Several profit indicators are indicated in the Profit and Loss Statement:

- gross profit;

- profit (loss) from sales;

- profit before tax;

- net profit.

To get an indicator of gross profit, you need to reduce the proceeds from the sale of products (goods, works, services) by the cost of these products (goods, works, services):

By reducing the gross profit by the amount of selling and administrative expenses, we will receive a profit or loss on sales.

Profit before tax is formed after we increase the profit or loss from sales by the amount of other and non-operating income and expenses.

By excluding the amount of income tax from profit before tax, we will receive a net profit.

Net income = Profit before tax - Income tax

Line 010 "Revenue from the sale of goods, products, works, services"

Line 010 reflects the company's income from ordinary activities - credit turnover on account 90 "Sales" subaccount 1 "Revenue" net of value added tax, excise taxes and export duties.

Enterprises - manufacturers of products reflect on this line the cost finished products sold to buyers.

Sales organizations must show the selling value of the goods sold.

Enterprises that perform work or provide services indicate the cost of work performed or services provided, which are confirmed by acceptance certificates.

Intermediary undertakings shall report on this line only the amount of their intermediary fees.

The sales proceeds may include income from the lease of the organization's property, from participation in the authorized capital of other organizations and license payments for the use of intellectual property. But only on condition that the receipt of these incomes is the main activity of the enterprise.

If the company conducts several types of activities, then it is necessary to decipher the total amount of revenue. To do this, it is necessary to include additional lines in the Report (011, 012, etc.) and indicate the revenue from each type of activity, provided that it is significant.

Line 020 "Cost of goods, works, services sold"

Line 020 shall reflect the cost of goods, products, works, and services sold. The indicator must be indicated in parentheses.

Manufacturing enterprises reflect in this line all expenses that are attributed to the cost of goods sold to customers. In other words, the turnover on the debit of account 90 "Sales" subaccount 2 "Cost of sales" and credit of account 43 "Finished goods" or 45 "Goods shipped".

If the organization uses account 40 "Release of products (works, services)" to account for production costs, then the amount of excess of the actual cost of products manufactured, works handed over or services rendered over their standard (planned) cost increases the data on line 020.

Organizations and enterprises that perform work and provide services indicate in line 020 the costs associated with the performance of work or the provision of services that are realized in the reporting period.

Enterprises that provide intermediary services reflect on line 020 the amount of costs they incurred in the implementation of intermediary activities.

Traders indicate on this line the purchase value of the goods sold. If the trade organization keeps records of goods at purchase prices, then on line 020 you need to indicate the turnover according to the debit of account 90-2 and credit of account 41 "Goods" (45 "Goods shipped").

In retailers, goods are generally accounted for at sales prices. You can determine the purchase value of goods sold as follows. The turnover on the debit of account 90-2 and credit of account 41 "Goods" (45 "Goods shipped") must be reduced by the turnover on the debit of account 90-2 and credit of account 42 "Trade margin", which is done by the "red storno" method.

The main activity of an enterprise may be the lease of its property or rights to use intellectual property. In this case, on this line, they indicate the costs of these activities.

If an enterprise carries out several types of activities, then the cost of products (goods, works, services) must be indicated separately according to the lines that are entered additionally (021, 022, etc.).

Line 029 "Gross profit"

The data provided for this line represents the difference between the indicators reflected in the first two lines of the report (line 010 - line 020). If a negative result (loss) is received, then it must be indicated in parentheses.

Line 030 "Commercial expenses" On line 030 it is necessary to indicate:

· Manufacturing enterprises - costs associated with the sale of products;

· Trade organizations - distribution costs.

To fill out this line, you must use the turnover on the credit of account 44 "Sales expenses" in correspondence with account 90 subaccount 7 "Commercial expenses".

Commercial expenses include the following types of expenses:

- to pay the remuneration of an intermediary organization for the provision of services for the sale of products;

- for the transportation of products to their destination;

- for loading and unloading operations;

Organizations can write off business expenses in two ways:

- the entire amount of commercial expenses for the month can be included in expenses for ordinary activities by writing them off to the debit of account 90;

- Selling costs can be allocated between sold and non-sold products.

The organization should choose one of these methods and fix it in the accounting policy.

Line 040 "Administrative expenses"

Trade organizations include administrative expenses in distribution costs and are taken into account on account 44 "Expenses for sale". Therefore, trade organizations always have a dash on line 040.

Manufacturing enterprises take into account administrative expenses on account 26 "General business expenses".

These include the following types of expenses:

- salary of the administrative and managerial staff;

- payment for information, audit and consulting services;

- rent for general utility premises;

- the amount of accrued depreciation and the cost of repairing fixed assets for administrative and general economic purposes.

The procedure for writing off general business expenses depends on how the cost of finished products (works, services) is formed:

- at full production cost;

- at a reduced cost.

If the accounting of finished products (works, services) is kept at a reduced cost, then general business expenses are monthly written off to the debit of account 90 "Sales" subaccount 2 "Cost of sales". In this case, the amount of general business expenses for the reporting period will be indicated on line 040.

If finished products (works, services) are accounted for at full production cost, then general operating expenses are monthly written off to the debit of account 20 "Main production", 23 "Auxiliary production", 29 "Service production and facilities" and are included in the cost of finished goods (works , services). In the Profit and Loss Statement, general business expenses are reflected in the cost of goods (works, services) in line 020 "Cost of sales".

The chosen method must be consolidated by the company in its accounting policy.

Line 050 "Profit (loss) from sales"

Line 050 reflects the financial result from the sale of products (works, services). Loss on sales is shown in parentheses.

Line 060 "Interest receivable"

This line shows the amount of interest that the organization should receive in the reporting period:

- for the use of funds that she transferred to another organization or individual;

- for the use of funds that are on the organization's account with the bank;

- on bonds, deposits, government securities, shares, bonds, bills, etc.

The amount of such income is reflected in the credit of account 91 "Other income and expenses" subaccount 2 "Other expenses" in correspondence with the accounts:

- 51 "Settlement accounts";

- 52 "Currency accounts";

- 55 "Special accounts";

- 73 "Settlements with personnel on other operations" subaccount 1 "Settlements on loans granted";

- 76 "Settlements with other debtors and creditors" subaccount 3 "Settlements for dividends and other income due".

Please note: interest on commercial loan, which is associated with the sale of goods (works, services), should not be indicated on line 060. They are included in proceeds from the sale of products (goods, works, services) and are reflected in line 010.

Line 070 "Interest payable"

This line reflects the amount of interest that the company must pay in the reporting period on loans and borrowings received. The amount of such expenses is reflected in the debit of account 91 "Other income and expenses" subaccount 2 "Other expenses" in correspondence with the accounts:

- 66 "Settlements for short-term loans and borrowings";

- 67 "Calculations for long-term loans and loans. "

Add: interest on loans and borrowings, which are included in the cost of acquired fixed assets, intangible assets and inventories, should not be indicated on line 070.

On line 070, the indicator is written in parentheses.

Line 080 "Income from participation in other organizations" This line reflects income from participation in the authorized capital of other organizations, including interest and dividends on securities.

Income from equity participation in the authorized capital of other enterprises and dividends on shares are reflected in the accounting records as their size is declared as a source of payment.

Line 090 "Other income"

Before making the change, operating and non-operating income and expenses must be shown on separate lines. Now only certain types of miscellaneous expenses will have to be deciphered. This is interest receivable and payable. As well as income from participation in other organizations. All other expenses are now entered in lines 090 and 100. The same can be said for extraordinary income and expenses.

This line records other income of the organization. These include:

- income from the sale and other write-off of fixed assets, intangible assets, materials, securities, foreign currency and other values ​​of the organization;

- the profit that the organization received as a result of joint activities without education legal entity(under a simple partnership agreement), and remuneration for property transferred into common possession or use;

- monetary funds that the organization received in excess of the value of its initial contribution when dividing the property of a simple partnership;

- receipts related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets (under a lease agreement);

- receipts related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

- fines, penalties, forfeits for violation of the terms of contracts, which the organization must receive in the reporting period by a court decision (received or recognized to be received);

- part of the value of assets received free of charge (including under a gift agreement) written off from the account on which deferred income is recorded;

- receipts in compensation for losses caused to the organization;

- profit of previous years, revealed in the reporting year (such transactions, as a rule, arise when correcting errors in accounting made in previous reporting periods);

- the amount of accounts payable for which the limitation period has expired, including VAT;

- exchange differences;

- the amount of revaluation of assets that arise as a result of the revaluation of fixed assets;

- property, the surplus of which was revealed during the inventory;

Line 100 "Other expenses"

Line 100 shows the following costs:

- costs associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets (under a lease agreement), rights arising from patents for inventions, industrial designs, and other types of intellectual property;

- expenses related to participation in the authorized capital of other organizations;

- expenses for the maintenance of mothballed production facilities;

- payment for services credit institutions;

- costs associated with the cancellation of production orders (contracts), the termination of production, which did not produce products, with the maintenance of securities;

- taxes and fees, which, in accordance with tax legislation, are paid at the expense of financial results(property tax, advertising tax);

- the residual value of depreciable assets and the actual cost of other assets written off by the organization;

- expenses related to the sale, disposal and other write-off of fixed assets and other assets;

- fines, penalties, forfeits for violation of the terms of contracts that the organization must pay in the reporting period;

- expenses for the maintenance of production facilities and facilities that are on conservation;

- compensation for losses caused by the organization;

- losses of previous years, recognized in the reporting year (arising, as a rule, when correcting errors in accounting made in previous reporting periods);

- deductions to reserves for depreciation of investments in securities, for depreciation of material assets, for doubtful debts;

- costs associated with the consideration of cases in courts;

- the amount of accounts receivable for which the limitation period has expired, including VAT, and other debts that are unrealistic to be collected;

- exchange differences;

- the amount of the depreciation of assets that arise as a result of the revaluation of fixed assets;

- transfer of funds related to charitable activities for the implementation of sports events, recreation, entertainment, cultural and educational activities and other similar events;

- the amount of VAT payable to the budget for donated valuables;

On line 130, the indicator is written in parentheses.

Section "Profit"

Line 140 "Profit (loss) before tax" This line shows the financial result (profit or loss) of the organization's activities for 2006. It is defined as follows. The following are added to the profit (loss) from sales (line 050): - interest receivable (line 060); - income from participation in other organizations (line 080); - other income (line 090). Then, the following is deducted from the received amount: - interest payable (line 070); - other expenses (line 100).

Line 141 "Deferred tax assets"

This line reflects the difference between the accrued and repaid deferred tax assets (SHA) in the reporting period.

To fill in this line, it is necessary to subtract the amount of credit turnover on this account from the value of the debit turnover on account 09 "Deferred tax assets".

It is possible that the result will be negative. In this case, be sure to include it in parentheses.

Line 142 "Deferred tax liabilities" This line reflects the difference between accrued and extinguished in the reporting period deferred tax liabilities (IT).

To fill out this line, you need to subtract the amount of debit turnover on this account from the credit turnover on account 77 "Deferred tax liabilities" for the reporting period. In the event that the result is a negative indicator, it must be indicated in parentheses.

Line 150 "Current income tax"

Line 150 reflects the amount of income tax that is payable to the budget for the reporting period (TNP). It is calculated by adjusting the contingent income tax expense for the amount of permanent tax liabilities (assets) and deferred tax assets and liabilities:

TNP = UR (or - UD) + PNO - PNA + SHE - IT,

where UR (UD) is the notional expense (notional income) for income tax, which is determined by multiplying the accounting profit or loss (line 140) by the income tax rate.

The indicator on line 150 must correspond to the amount of income tax, which is reflected in line 250 of section 02 Tax return on income tax for 2006.

Line 190 "Net profit (loss) of the reporting period" To complete this line, profit (loss) before tax (line 140) must be increased by the amount of deferred tax assets (line 141), and then reduced by the amount of deferred tax liabilities (line 142) and current income tax (line 150).

PE = PR / UB + SHE - IT - TNP

ZAO Oktyabr is engaged in the production and trade of food products. Separate subdivisions the organization does not. In addition, the organization rents out part of its premises. The order on the accounting policy of ZAO Oktyabr established the materiality criterion at the level of 5 percent. The organization does not distribute selling expenses between sold and unsold products, but writes off everything at once in the reporting period.

The performance indicators of ZAO Oktyabr for 2006 and the same period last year are given below.

The share of income from renting out property in the total revenue exceeds the firm's materiality indicator - 5 percent of the total income - 5.67% (1,500,000 rubles :: 26,500,000 rubles). Therefore, in the Report, the accountant of ZAO Oktyabr deciphered income and expenses for both types of activities.

As for 2005, the amount received from rent there did not exceed the established criterion - 5 percent of the total amount of income. The share of rental income was 3.74% (700,000 rubles :: 18,700,000 rubles). Therefore, last year only production revenues were detailed. Rental income and expenses will be shown within other operating income and expenses.

In 2006, commercial expenses amounted to 2,200,000 rubles, and last year they were equal to 1,830,000 rubles. Administrative expenses of ZAO Oktyabr amounted to 1,400,000 rubles, respectively. and 1,130,000 rubles.

Thus, the total gross profit of the company for 2006 (line 029) will amount to 9,700,000 rubles. (26,500,000 - 16,800,000), and sales profit (line 050) - 6,100,000 rubles. (9,700,000 - 2,200,000 - 1,400,000). Similar indicators for the last year amounted to 6,700,000 rubles, respectively. (18,000,000 - 11,300,000) and 3,740,000 rubles. (6,700,000 - 1,830,000 - 1,130,000).

In 2006, ZAO Oktyabr transferred interest of 150,000 rubles. In addition, the firm received 324,000 rubles. dividends. The amount of property tax for the six months is 118,000 rubles. The bank received 12,000 rubles for its services. Other other expenses amounted to RUR 925,000.

Last year, the organization did not take loans from the bank and did not receive dividends. Let us remind you that in 2005 the company rented out part of its premises. Income from these operations, excluding VAT, amounted to 758,000 rubles. This revenue has been recognized as immaterial and allocated to other income. The cost of leasing property is equal to 240,000 rubles. The amount of the accrued taxes, which are paid due to financial results, as well as the amount of the bank's commission, amounted to 112,000 rubles. Other other expenses - 670,000 rubles. Total other expenses 1,022,000 rubles. (240,000 + 112,000 + + 670,000).

The company did not have extraordinary income and expenses either this year or last year.

Consequently, the company's profit before tax in 2006 (line 140) will be:

6,100,000-150,000 + 324,000-118,000 - 12,000-925,000 = = 5,219,000 rubles.

Similar indicators for the past year were:

3,740,000 + 758,000-240,000 - 112,000-670,000 = = 3,476,000 rubles.

Both this year and last year, the accountant of ZAO Oktyabr applied PBU 18/02. The amount of notional income tax expense for 2006 is 1,230,960 rubles. (5,129,000 rubles x 24%). Last year for the same period the amount of "accounting" income tax will be equal to 834,240 rubles. (RUB 3,476,000 x 24%).

Information on deferred and permanent tax assets and liabilities for 2005 and 2006 is presented in the table:

Thus, in 2006 the amount of accrued deferred tax assets exceeded the amount written off and repaid. This means that the difference must be added to the profit before tax. As for deferred tax liabilities, they were also accrued more than written off. Therefore, the difference will reduce the profit. The current income tax (line 150) is:

RUB 1 230 960 + 17,000 rubles. - 6000 rubles. + 46,000 rubles. = = 1 287 960 rubles.

Thus, the net profit (line 190) for 2006 will amount to 3,942,040 rubles. (5,219,000 + 17,000 - 6,000 - 1,287,960).

In 2005, more deferred tax assets were accrued than written off and repaid. This means that the difference on account 09 is added to profit before tax. There are also more deferred tax liabilities accrued than written off and paid off. Therefore, the difference between the turnovers on account 77 will reduce the profit. The current income tax will be as follows:

RUB 834,240 + 1000 rub. - 6000 rubles. + 24,000 rubles. = = 853 240 rubles.

The net profit for 2005 is 2 617 760 rubles. (3 476 000 + + 1000 - 6000 - 853 240).

GAINS AND LOSSES REPORT

Novice accountants sometimes ask the question of how to bring accounting and tax accounting closer together. To avoid mistakes in the convergence of accounting and tax accounting, you must first figure out what is the difference between them. The article will help to understand the difference in the recognition of income, expenses, depreciation, in the creation of reserves.

Definition of accounting and tax accounting and the purpose of their application

Let's turn to the Tax Code of the Russian Federation. Article 313 of the Tax Code of the Russian Federation provides a definition of tax accounting:

Tax accounting Is a system for summarizing information to determine the tax base for tax based on data primary documents grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

If the organization applies common system taxation, then it keeps tax records for the purpose of determine income tax- this is the main purpose of tax accounting.

Main normative document in the field of accounting - Federal Law dated 06.12.2011 No. 402-FZ "On Accounting" (hereinafter - Law No. 402-FZ). Let's consider what definition this regulatory legal document gives to accounting.

Accounting- the formation of documented systematized information about the objects provided for by this Federal law, in accordance with the requirements, established by law No. 402-FZ, and drawing up accounting (financial) statements on its basis (clause 2 of article 1 of Law No. 402-FZ).

The purpose of accounting is to draw up accounting (financial) statements, on the basis of which it is possible to judge the results of the organization's activities, which cannot be done using tax accounting data. For example, the decision to provide an organization with a loan or loan in most cases is based on the submitted accounting (financial) statements. It is also necessary for participation in competitions, auctions, etc. Why do external users need accounting (financial) statements? - only on the basis of accounting (financial) statements it is possible to judge the economic situation of the organization.

Financial statements are of no less interest to internal users: founders, managers, etc. The fact is that on the basis of financial statements they make management decisions.

Bottom line from the above: allows government bodies control the completeness and timeliness of tax payments. And, in turn, it is conducted with the aim of compiling accounting statements, on the basis of which it is possible to judge the results of the financial and economic activities of the organization.

So, organizations that are payers of income tax, together with accounting, keep tax records in order to calculate the tax base for income tax.

The main differences between accounting and tax accounting

Within this section, consider the following differences between accounting and tax accounting:

Differences in the recognition of income in accounting and tax accounting

Conclusion when comparing income generated in accounting and tax accounting: in general, the tax accounting data will coincide with the accounting data. Nevertheless, it would be more correct to emphasize that the coincidence of the considered types of income occurs "in the general case." Therefore, when conducting accounting and tax accounting, one should not forget about private cases: when recognizing income in tax accounting, there are several features. Later in the article, we will consider them in order.

Features of the recognition of income in tax and accounting

1. The classification of income in accounting in some cases differs from the classification of income generated in tax accounting

For example, in the income generated in accounting, you can include income from participation in the capital of other organizations, in accordance with paragraphs 5 and 7 of PBU 9/99, as in income from ordinary activities, provided that for the organization this is the subject of its activities, and in other income, if this is not the subject of activity.

But in tax accounting, income from equity participation in other organizations (with the exception of income allocated to pay for additional shares (stakes) placed among the shareholders (participants) of the organization) should always be attributed to non-operating income. This is a requirement of clause 1 of Art. 250 of the Tax Code of the Russian Federation.

2. The list of incomes that are not generated when determining the tax base for income tax is somewhat broader than the list of incomes that should not be taken into account in accounting

For example, income is not income in the form of property that has a monetary value, which is received in the form of a contribution (contribution) to the authorized capital (fund) of the organization (including income in the form of an excess of the price over the nominal value (initial size)) (clauses 3 p. 1 article 251 of the Tax Code of the Russian Federation). There is no such type of income in the list of incomes that should not be taken into account in accounting.

3. The date of recognition of income for accounting purposes may differ from the date of recognition for tax accounting purposes

In some cases, it is possible to keep records of income not only by the accrual method, but also by the cash method. In general, organizations can maintain accounting records only on an accrual basis, with the exception of small businesses. But tax accounting of income can be carried out both on a cash basis and on an accrual basis. Here it should be understood that if in the two considered types of accounting incomes are recognized by different methods, this will lead to a difference in the date of recognition of these incomes.

Differences in the recognition of expenses in accounting and tax accounting

The procedure for accounting for expenses in accounting is regulated by PBU 10/99 "Expenses of the organization", approved. by order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n.

An organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by the decision of participants (property owners) (clause 2 PBU 10/99 ).

The disposal of assets is not recognized as an expense of the organization (clause 3 of PBU 10/99):

• in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);
• contributions to authorized capital other organizations, purchase of shares of joint stock companies and other securities not for the purpose of resale (sale);
• under commission agreements, agency and other similar agreements in favor of the principal, principal, etc .;
• by way of prepayment for inventories and other valuables, works, services;
• in the form of advances, a deposit on account of payment for inventories and other valuables, works, services;
• in repayment of a loan, a loan received by the organization.

Let's compare what is the difference in the recognition of expenses in tax accounting.

Expenses are considered reasonable and documented costs incurred by the taxpayer (clause 1 of article 252 of the Tax Code of the Russian Federation).

Reasonable costs are understood to be economically justified costs, the assessment of which is expressed in monetary terms. Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.

That is, in order to recognize an expense in tax accounting, the following conditions must be met:

1. the costs are reasonable;
2. the costs are documented;
3. costs incurred to carry out activities aimed at generating income.

In accounting, expenses are recognized if the conditions specified in clause 16 of PBU 10/99 are present:

• the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
• the amount of expense can be determined;
• there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. There is assurance that a particular transaction will reduce the economic benefits of the entity when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

If in respect of any expenses incurred by the organization, at least one of the above conditions has not been fulfilled, then the accounts receivable are recognized in the accounting of the organization.

Based on the foregoing: in the general case, at the stage of recognition of expenses, the data of tax accounting and accounting will coincide

But just like with income, expenses in accounting and tax accounting will still differ, since, for example, not all expenses recorded in accounting are recognized in tax accounting. There are other differences as well. Let's consider this issue in more detail.

1. Part of the expenses that are accounted for in accounting will not be taken into account for profit tax purposes. In Art. 270 of the Tax Code of the Russian Federation lists expenses that are not taken into account for tax accounting purposes. For example, expenses in the form of dividends accrued by the taxpayer and other amounts of profit after tax; in the form of penalties, fines and other sanctions transferred to the budget; in the form of a contribution to the authorized (pooled) capital and other expenses. In turn, in accounting, these expenses are taken into account.
2. Part of expenses in tax accounting are standardized, which differs significantly from accounting. For example, the cost of capital investment for tax purposes, profits are normalized in accordance with clause 9 of article 258 of the Tax Code of the Russian Federation. In turn, in accounting, you can take into account the entire amount of expenses for capital investments.
3. The moment of recognition of expenses in tax accounting may differ from the moment of recognition in accounting, even if expenses are recognized in the same amount. Please note that the procedure for recognizing expenses in tax accounting under the accrual method is presented in Art. 272 of the Tax Code of the Russian Federation, with the cash method - in Art. 273 of the Tax Code of the Russian Federation. For example, discrepancies between accounting and tax accounting may arise when accounting for exchange rate differences.

We will also dwell on direct and indirect costs in tax accounting.

For example, direct costs include labor costs, amounts accrued for fixed assets used in the production of goods, works, services and other costs (clause 1 of Art. 318 of the Tax Code of the Russian Federation).

Indirect expenses include all other amounts of expenses, with the exception of non-operating expenses determined in accordance with Article 265 of the Tax Code of the Russian Federation, carried out by the taxpayer during the reporting (tax) period (Article 318 of the Tax Code of the Russian Federation).

In accounting, there is no such division of expenses. This can lead to discrepancies between the two considered types of accounting.

Depreciation in accounting and tax accounting: differences