116. The team that decides on controversial settlement cases on paid claims and claims at claim meetings

A: commission for ensuring the safety of goods at the station

B: commission of Russian Railways to ensure the safety of transported goods

B: CDM Traffic Commission

G: council of arbitrators

117. Document that contains the section "Office work and accounting of commercial acts and claims"

A: Charter of railway transport of the Russian Federation

B: rules for the carriage of goods by rail

B: Rule for the transport of dangerous goods by rail

D: instructions for the act and claim work on the railways

118. The form of the book of accounting for commercial acts drawn up for faulty transportation of goods and baggage

G: GNU-2

119. An official signing the Book of accounting of commercial acts drawn up for faulty transportation of goods and baggage after the expiration of a calendar day of entry

A: DS

120. Form of the book for recording commercial acts received from other stations

A: GNU-3

121. Explanation of the abbreviation EASAPR SFTO

A: a unified automatic system of acts, claims, lawsuits of the federal transport service system

B. unified automatic system "Act, claim, lawsuit" of the branded transport service

C. a unified automatic system of acts, claims, lawsuits of the corporate transport service system

D. unified automated system of act-claim work of the company transport service system

122. Form of the book of registration of received claims

A. GAU-1 ^

123. Department of the TCFTO, dealing with the registration of claims received

A: claim

B: act-retension

B: transport service

G: commercial work in the field of freight transport

124. Form of the book of registration of judicial and arbitration cases

A: GAU-5

125. Form of the book of registration of railway claims for reimbursement of amounts paid on claims

A: GAU-7

126. Form of report on unsafe transportation of goods

A: KNO-1

127. Road, taking into account the non-preservation of perishable cargo as a result of delay in cargo

A: Departure

B: Destination

B: most overdue

128. Form of conclusion on the causes and amount of loss, damage, damage and the recognized amount of compensation

A: GAU-3

129. The report on unsafe transportation consists of ... sections.

130. Frequency of compiling a report of the KNO-1 form

A: daily

B: by decade

B: monthly

G: quarterly

131. Title of section I of the report on unsafe transportation of goods of the KNO-1 form

A: distribution of unsafe shipments and losses from them by type of unsafe

B: separating goods from documents

B: claims

D: commercial acts

132. The name of section 7 of the report of the KNO-1 form

A: commercial acts

B: claims

B: separating goods from documents

D: the amount of payment for losses from unsafe transportation

133. The form of the statement of transfer to the account of the railway - a branch of Russian Railways, the amount for the loss, shortage, damage to goods

B: GAU-3

134. The search for cargo that has not arrived at the destination station within the prescribed period is carried out by the station

A: departures

B: technical

B: intermediate

G: Destination

135. Form of registration of applications and receipts of search cases

G: GRU-4

136. Basis for search of cargo

A: shipping receipt

B: invoice

B: certificate of the station about the non-arrival of cargo

G: consignee's statement

137. Deadline for the transmission of message No. 3297 to the DVC on the search for cargo

A: within 12 hours

At 6:00

138. Number of instructions for the search for goods on the railways of the Central...

139. Form of the book of undocumented cargo, baggage and found items

G: GNU-1

140. Message number for transfer to the VDVC for undocumented cargo transported by wagon shipment

G: 3291

141. Instruction, which provides examples of generating messages about the search for cargo

A: act and claim work

B: Cargo and baggage acceptor

B. inspector of trains and wagons

G: to search for cargo on the railways

The future Order of the Ministry of Finance, which amends RAS 18/02 “Accounting for corporate income tax calculations”.

We have collected all the corrections in one table.

What is changing

Item PBU	Now	Will be later
Paragraph 1 of clause 1	The Regulation establishes the rules for the formation in accounting and the procedure for disclosing in the financial statements information on settlements for corporate income tax (hereinafter referred to as income tax) for organizations recognized in accordance with the procedure established by the legislation of the Russian Federation as taxpayers of income tax (except for credit institutions and state (municipal) institutions	This Regulation (hereinafter referred to as the Regulation) establishes the rules for the formation in accounting and the procedure for disclosing in the financial statements information on calculations for corporate income tax (hereinafter referred to as income tax) for organizations recognized in accordance with the procedure established by the legislation of the Russian Federation as taxpayers of income tax (except credit institutions and public sector organizations), and also determines the relationship between an indicator reflecting profit (loss) calculated in the manner established by regulatory legal acts on accounting of the Russian Federation (hereinafter referred to as accounting profit (loss)), and the tax base for income tax for the reporting period (hereinafter referred to as taxable profit (loss)), calculated in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees.
Paragraph 2 of clause 1	The application of the Regulation makes it possible to reflect in accounting and financial statements the difference between the tax on accounting profit (loss) recognized in accounting and the tax on taxable profit formed in accounting and reflected in the income tax return.
	"Accounting for permanent differences, temporary differences and permanent tax liabilities (assets)"	"Permanent and temporary differences"
Paragraph 3 of paragraph 3		By a member of a consolidated group of taxpayers, temporary and permanent differences are determined on the basis of its tax base, which is included in the consolidated tax base of the consolidated group of taxpayers in accordance with the legislation of the Russian Federation on taxes and fees
Paragraph 1 of paragraph 7	liability (asset)	For the purposes of the Regulation under permanent tax expense (income) means the amount of tax that leads to an increase (decrease) in tax payments for income tax in the reporting period.
Paragraph 2 of clause 7		recognized by the entity in the reporting period in which the permanent difference occurs.
Paragraph 3 of clause 7	Permanent tax liability (asset)	Permanent tax expense (income) equals the amount determined as the product of the constant difference that arose in the reporting period and the profit tax rate established by the legislation of the Russian Federation on taxes and fees and effective on the reporting date.
	For the purposes of the Regulations, temporary differences are understood as income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax - in another or in other reporting periods.	For the purposes of the Regulation, temporary differences are understood as income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax - in another or in other reporting periods, as well as the results of operations that are not included in accounting profit (loss ), but forming the tax base for income tax in another or in other reporting periods. The temporary difference as of the reporting date is defined as the difference between the book value of an asset (liability) and its value accepted for tax purposes.
Paragraph 1 of paragraph 9	Temporary differences in the formation of taxable profit give rise to deferred income tax.	Temporary differences give rise to deferred income tax.
	Deductible temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should reduce the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods. Deductible temporary differences result from: application of different methods of recognition of commercial and administrative expenses in the cost of sold products, goods, works, services in the reporting period for accounting and taxation purposes; loss carried forward, not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, unless otherwise provided by the legislation of the Russian Federation on taxes and fees; application, in the event of the sale of fixed assets, different rules for the recognition for accounting and tax purposes of the residual value of fixed assets and the costs associated with their sale; the presence of accounts payable for purchased goods (works, services) when using the cash method for determining income and expenses for taxation purposes, and for accounting purposes - based on the assumption of temporal certainty of the facts of economic activity; other similar differences.	Deductible temporary differences result in the formation of deferred income tax, which should reduce the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods. They lead to the formation of deferred income tax, which should increase the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods. Temporary differences result from: application of different rules for the formation of the initial cost and depreciation of non-current assets for accounting and tax purposes; application of different methods of forming the cost of sold products, goods, works, services for accounting and taxation purposes; application, in the case of the sale of fixed assets, different recognition rules for accounting and taxation purposes of income and expenses associated with their sale; revaluation of assets at market value for accounting purposes; recognition in accounting of depreciation of financial investments for which their current market value, stocks and other assets are not determined; application of different rules for creating reserves for doubtful debts and other similar reserves for accounting and taxation purposes; recognition in accounting of estimated liabilities; loss carried forward, not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods; other similar differences.
	Taxable temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should increase the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods. Taxable temporary differences arise from: the use of different methods of depreciation for accounting purposes and for the purposes of determining income tax; recognition of proceeds from the sale of products (goods, works, services) in the form of income from ordinary activities of the reporting period, as well as recognition of interest income for accounting purposes based on the assumption of temporary certainty of the facts of economic activity, and for taxation purposes - on a cash basis; application of various rules for reflecting interest paid by an organization for providing it with cash (credits, loans) for use for accounting and taxation purposes; other similar differences.
Paragraph 3 of paragraph 14	Deferred tax assets are accounted for taking into account all deductible temporary differences, unless it is probable that the deductible temporary difference will not be reduced or fully settled in subsequent reporting periods.	Deferred tax assets are accounted for taking into account all deductible temporary differences, except for cases where it is probable that the deductible temporary difference will not be reduced or fully settled in subsequent reporting periods, and also with the exception of a part of the income received by a member of the consolidated group of taxpayers in the reporting period of tax loss taken into account when determining the consolidated tax base for this period.
Paragraph 3 of clause 20	The conditional expense (conditional income) for income tax is recorded in accounting on a separate sub-account for recording conditional expenses (conditional income) for income tax to the profit and loss account.	For the purposes of the Regulation, income tax expense (income) means the amount of income tax recognized in the statement of financial results as an amount that reduces (increases) profit (loss) before tax when calculating net profit (loss) for the reporting period. Income tax expense (income) is determined as the sum of current income tax and deferred income tax. At the same time, deferred income tax for the reporting period is determined as the total change in deferred tax assets and deferred tax liabilities for this period, except for the results of operations that are not included in accounting profit (loss). A practical example of determining the expense (income) for income tax and related indicators is given in the appendix to the Regulation.
	For the purposes of the Regulations, current income tax (current tax loss) is income tax for tax purposes, determined on the basis of the amount of contingent expense (conditional income) adjusted for the amount of a permanent tax liability (asset), an increase or decrease in a deferred tax asset and a deferred tax reporting period obligations. In the absence of permanent differences, deductible temporary differences and taxable temporary differences that give rise to permanent tax liabilities (assets), deferred tax assets and deferred tax liabilities, the contingent income tax expense will be equal to current income tax. A practical example of the calculation for determining the current income tax (current tax loss) is given in the appendix to the Regulation.	For the purposes of the Regulation, current income tax is income tax for tax purposes, determined in accordance with the legislation of the Russian Federation on taxes and fees.
Paragraph 3 of paragraph 22	based on data generated in accounting in accordance with paragraphs 20 and 21 of the Regulations. At the same time, the amount of the current income tax must correspond to the amount of the calculated income tax reflected in the income tax return;	An organization can use the following methods to determine the amount of current income tax: based on data generated in accounting. At the same time, the amount of the current income tax must correspond to the amount of the calculated income tax reflected in the income tax return;
Paragraph 6 of paragraph 22		The current income tax by participants (including the responsible participant) of a consolidated group of taxpayers is formed on a separate account for recording settlements with participants in the consolidated group of taxpayers. This account reflects in the accounting of the responsible member of the consolidated group of taxpayers the amount of income tax for the consolidated group of taxpayers as a whole, subject to payment by the responsible member of the consolidated group of taxpayers to the budget on the basis of the consolidated tax base formed outside the accounting system in accordance with the legislation of the Russian Federation on taxes and fees.
	Permanent tax liabilities (assets), changes in deferred tax assets and deferred tax liabilities, current income tax are reflected in the income statement.	Income tax expense (income), subdivided into deferred income tax and current income tax, is reflected in the income statement as an item that reduces profit (loss) before tax when forming net income (loss) for the reporting period. Income tax relating to operations not included in accounting profit (loss) is reflected in the statement of financial results as an item that reduces (increases) net profit (loss) when forming the aggregate financial result of the period. The difference between the amount of the current income tax calculated by a participant (including the responsible participant) of a consolidated group of taxpayers for inclusion in the consolidated tax base of the consolidated group of taxpayers, and the amount of money due from the participant (participant) based on the terms of the agreement on the creation of a consolidated group of taxpayers, is disclosed in the income statement separately and is indicated as a redistribution of income tax within the consolidated group of taxpayers.
	If there are permanent tax liabilities (assets), changes in deferred tax assets and deferred tax liabilities that adjust the conditional expense (conditional income) for income tax, the following shall be disclosed separately in the notes to the balance sheet and income statement: permanent and temporary differences that arose in the reporting period and led to the adjustment of the conditional expense (conditional income) for income tax in order to determine the current income tax; permanent and temporary differences that arose in previous reporting periods, but resulted in the adjustment of the conditional expense (conditional income) for income tax of the reporting period; amounts of permanent tax liability (asset), deferred tax asset and deferred tax liability; reasons for changes in applied tax rates compared to the previous reporting period; the amounts of a deferred tax asset and a deferred tax liability that are written off in connection with the disposal of an asset (sale, transfer free of charge or liquidation) or type of liability.	The notes to the balance sheet and income statement disclose: a) deferred income tax due to: occurrence (repayment) of temporary differences in the reporting period; changes in taxation rules, changes in applicable tax rates; recognition (write-off) of deferred tax assets due to a change in the likelihood that the organization will receive taxable profit in subsequent reporting periods; b) values ​​explaining the relationship between income tax expense (income) and profit (loss) before taxation, including: applicable tax rates; conditional expense (conditional income) for income tax; permanent tax expense (income); other information necessary for users to understand the nature of indicators related to corporate income tax.

Calculation example

The new version of PBU 18/02 provides a new example of determining income tax expense (income) and related indicators.

Basic data

When compiling financial statements for the reporting year, organization "A" in the statement of financial results reflected profit before tax (accounting profit) in the amount of 150,000 rubles. The tax base for income tax for the same period amounted to 280,000 rubles. The income tax rate was 20%.

At the end of the reporting year, the book value of the organization's assets in total was less than their value accepted for tax purposes by 50,000 rubles, and the book value of the organization's liabilities exceeded their value accepted for tax purposes by 15,000 rubles.

At the end of the previous year, the book value of the organization's assets exceeded their value accepted for tax purposes by 70,000 rubles, and the book value of the organization's liabilities exceeded their value accepted for tax purposes by 10,000 rubles.

1. Deferred tax liability at the beginning of the reporting period (end of the previous period)

Taxable temporary differences - 70,000 (RUB)

Deductible temporary differences - 10,000 (RUB)

Taxable temporary differences = 70,000 (RUB) - 10,000 (RUB) =

60 000 (rub.)

Deferred tax liability = 60,000 (RUB) x 20 / 100 =

12 000 (rub.)

2. Deferred tax asset at the end of the reporting period

Deductible temporary differences = 50,000 (RUB) + 15,000 (RUB) =

65,000 (rub.)

Deferred tax asset = 65,000 (RUB) x 20 / 100 = 13,000 (RUB)

3. Deferred income tax for the reporting period = 13,000 (RUB) -

(-) 12,000 (rubles) = 25,000 (rubles)

4. Current income tax = 280,000 (RUB) x 20 / 100 = 56,000 (RUB)

5. Income tax expense for the reporting period = 25,000 (rubles) -56,000 (rubles) = (-) 31,000 (rubles)

6. Notional income tax expense = 150,000 (RUB) x 20 / 100 =

(-) 30,000 (rub.)

7. Fixed tax expense = (-) 31,000 (rub) - (-) 30,000 (rub)

= (-) 1,000 (rub.)

8. Net profit

150,000 (rubles) + (-) 31,000 (rubles) = 119,000 (rubles)

150,000 (rubles) + (-) 30,000 (rubles) + (-) 1,000 (rubles) = 119,000 (rubles).

how to say correctly: income for 3 months left 85 thousand 21 kopecks or 21 kopecks

Right: ... amounted to 85 thousand 21 kopecks.

	Question #295390

Good afternoon! The son, a student of grade 1, is asked to write the date in a notebook as follows: November 16. That is, you need to write the month with a capital letter. It seems to me that the month in this case is written with a small letter. Please clarify.

The answer of the reference service of the Russian language

According to the rules of the Russian language, the name of the month from should be written with a small letter. The names of the months are capitalized only when it comes to holidays ( March 8, May 1).

	Question No. 295069

is a comma needed? Before the creation of man, on the first day of the first month, God created a chicken, on the second - a cat, on the third - a goat, on the fourth - a boar, on the fifth - a cow, on the sixth - a horse (,?) and only on the seventh day did he begin to make people according to own image and likeness.

The answer of the reference service of the Russian language

The comma is not needed.

	Question #289898

Is it possible to build up when writing dates? Specifically - when writing the year For example - 2016

The answer of the reference service of the Russian language

year . Not right: .

But if the word year

	Question #287118

Hello! Alas, I could not find an answer to such a question: if there are cases of a letter increase in calendar dates, or rather years? For example, in 2016 or 2016. Thank you

The answer of the reference service of the Russian language

Increment is not used when writing dates if the word year or the name of the month followed by the number. Correctly: in 2016; the event will take place on February 28. Not right: in 2016; the event will take place on February 28th.

But if the word year or the name of the month is omitted or placed before the number, it is recommended to increase the case ending. For example: in 2016; The event has been rescheduled from February 25 to February 28.

	Question No. 287081

Hello, the holidays are March 8 and May 1, in this case you need to write the name of the month with a capital letter. What about the holidays on February 14, April 1, September 1? If there is no established rule, write about it.

The answer of the reference service of the Russian language

The rule goes like this: In the names of holidays with an initial digit, the name of the month is capitalized, for example:May 1, March 8» (Rules of Russian spelling and punctuation. Complete academic reference book / Edited by V.V. Lopatin. M., 2006).

From this rule it follows that the writing of any holiday according to the model March 8, May 1 is correct. However, the names of the months are consistently capitalized only in the names of these holidays.

The history of codification (fixing in dictionaries and rules) of such names is interesting.

AT " Rules of Russian spelling and punctuation» 1956 - a kind of orthographic constitution - it was indicated:« Capitalize the first word in titles revolutionary holidays and significant dates, for example:May 1st, International Women's Day, New Year's Day, January 9th (highlighted by us. - Gramota.ru). If the initial ordinal number in such a complex name is written as a number, then the following word is written with a capital letter, for example: January 9, May 1» .

However, D. E. Rosenthal, who in the second half of the twentieth century. expanded, clarified and even somewhat changed the rules, over time changes the recommendations regarding the writing of holidays. AT« Spelling and Literary Handbookediting” in 1967, the words about the revolutionary nature of the holidays are eliminated from the rule:

“The first word and proper names are usually written with a capital letter in the names of holidays, popular movements, significant dates, for example: May 1 (May 1), International Women's Day, Constitution Day, Soviet Army Day, Victory Day, Aviation Day, Artillery Day, Press Day, Miner's Day... January 9 (January 9), Popular Front, New Year».

In the reference books of D.E. Rosenthal, published in the late 1990s–2000s. edited by other specialists, an attempt was made to expand the list of examples for this rule and state holidays are mentioned 7 November and 12 June.

However, these spellings did not stick. Apparently, these dates are not perceived as the names of holidays (unlike traditional March 8 and May 1).

	Question #286417

Good afternoon! Tell me, please, how to use the build-up of numerals when indicating the date. For example, send before February 5, will take place on February 25... Thank you very much.

The answer of the reference service of the Russian language

Increment is not used when writing dates if the word year or the name of the month followed by the number. Correctly: until February 5, will take place on February 25. Not right: until February 5th, will take place on February 25th.

But if the word year or the name of the month is omitted or placed before the number, it is recommended to increase the case ending. For example: The event has been rescheduled from February 5 to February 25.

	Question #270898

Hello, what is the right way to say
Today is Wednesday, the eleventh of September
or
Today is Wednesday, the eleventh of September?

The answer of the reference service of the Russian language

Correctly: September, Eleventh(two words are missing in this construction: the eleventh day of the month from September).

	Question #260622

how to place commas correctly: No later than the 15th day of the month following the reporting quarter, prepares and submits quarterly reports for all investment companies?

The answer of the reference service of the Russian language

It is necessary to separate with commas the defining phrase after the word being defined: Not later than the 15th day of the month following the reporting quarter, prepares and submits quarterly reports for all investment companies.

	Question #257051

Dear Diploma! I regularly use your services, including reviewing Help. I want to return to the actual (I think it has not lost its relevance yet) question No. 256989 - how to write the phrase "Happy New Year 2010!". I will allow myself to disagree with your answer (although it is very detailed) to this question. And, in my opinion, you have puzzled a lot of philologists with it. On the one hand, the answer is very reasoned, especially with regard to the definition of "new" (and one cannot but agree with it, although the tradition of writing a holiday with a capital letter is not very consistent with this). But, on the other hand, why do you recommend only one comma to separate the year number? After all, according to the rule about clarifying members of a sentence, they should be separated by commas on both sides (see the same D.E. Rosenthal). In addition, it is obvious that the numeral in this phrase is ordinal, which means it needs to be incremented! I personally deduced for myself the following spelling of this controversial phrase: "Happy New Year 2010!". In my opinion, he is the only true one. If not, I'll listen to your arguments.
O. Gorina

The answer of the reference service of the Russian language

Oksana, we cannot agree with you. The increment after the numeral 2010 is not required. "Handbook of the publisher and author" A. E. Milchin, L. K. Cheltsova indicates that ordinal numbers in the form of Arabic numerals without increasing the case ending include dates (years and days of the month), if the word year or the name of the month followed by the number. Because in the phrase happy new year 2010 word year follows the number, no increment needed. But in this sentence, for example: Well, for the new one, 2010! - there should be an increase.

Now about the comma. In our opinion, words two thousand tenth should be considered an explanatory definition (i.e. one before which the words namely) rather than a clarification. Clarification is the transition from a broader concept to a narrower one, and clarification is the designation of the same concept in other words. Because in the run-up to 2010, speaking New Year, we mean exactly 2010 (and not some other), the word new cannot be considered a broader concept, and 2010th- narrower, these words mean the same thing - the year that begins after 2009. Explanatory agreed definitions are not emphasized, but only separate from the explained definition of a comma, so there is only one comma in the phrase under consideration. In our opinion, an example from the reference book by D. E. Rosenthal Let's enter a new, XXI century is an exact analogy to the phrase congratulations on the new year 2010.

	Question #240320

It is known that in combinations like "from 1995 to 1999" the word "year" is written once, and there is no increment in the first numeral. Don't you think that this contradicts rule 6.2.4. paragraph 2 of the book of Milchin and Cheltsova: Ordinal numbers in the form of Arabic numerals are used without increasing the case ending in the case of: "2. Dates (years and days of the month), if the word year or the name of the month follows the number. For example: In 1997; December 12, 1997. Not: In 1972; December 12, 1997.
However, if the word year or the name of the month is omitted or placed before a number, it is recommended to increase the case ending. For example: in May, on the 20th; year 1920; The year 1917 struck; The concert was rescheduled from May 15 to May 22; April 20th...
In the combination "from 1995 to 1999" we have the case when the word year is omitted, isn't it?

The answer of the reference service of the Russian language

This design of the period is explained by the tradition of designing dates, there is no contradiction here.

	Question #231917

Where in this sentence should I put a comma: It has been three months since I arrived in Russia. Thank you very much for your reply

The answer of the reference service of the Russian language

A comma is required before _as_.

	Question #224855

How right? Expiry date: 24 months from date of manufacture OR from date of manufacture? Thank you!

The answer of the reference service of the Russian language

Better: _Shelf life: 24 months from the date of manufacture_. If you need to use the noun _date_, preferably: _from the date_.

	Question #224318

Which is correct: WITHIN one month from the moment ... or WITHIN one month from the moment ... and what rule does the spelling of the ending in this word follow

The answer of the reference service of the Russian language

	Question #223273

To question 223272. And what about the rule from the "Reference book of the publisher and author" A.E. Milchin and L.K. " or the name of the month followed by the number. For example: in 1977, but not in 1972. However, if the word "year" or the name of the month is omitted or placed before the number, the case ending is increased. Example: In May, the numbers 20- th; The concert was rescheduled from May 15 to May 22"?

The answer of the reference service of the Russian language

Please enter the correct question number.