1.1A 2B 3B 4V
2. 1B 2a 3a 4c
3.1B 2B 3V 4A
4. 1B 2B 3A 4A
|
1. Structure Supreme Court: |
A. Presidium; Judicial chambers for civil cases, criminal cases |
|
2. Structure of the Supreme Economic Court: |
B. Plenum; Presidium; Judicial chambers for civil cases, criminal cases, intellectual property cases; Military Board |
|
3. Structure of the regional (Minsk city) general court; Belarusian military court: |
V. Plenum; Presidium; Judicial collegiums for the consideration of cases as a court of first instance, for the consideration of cases with the participation of tax authorities; on consideration of cases of economic insolvency (bankruptcy); Board of Cassation |
|
2. 1B 2B 3A |
5. A b c e
BlockX.
Constitutional and legal foundations of local government and self-government in the Republic of Belarus.
Test A.
Questions with one correct answer
1. Local Councils of Deputies:
1. Elected by the citizens of the respective administrative-territorial units
2. Appointed by the Council of the Republic
3. Appointed by the President of the Republic of Belarus
4. Appointed by the House of Representatives
2. The executive and administrative body on the territoryrii district in the city is:
1. District executive committee with the rights of a legal entity
2. Local administration with the rights of a legal entity
3. Municipal committee with the rights of a legal entity
4. District government with the rights of a legal entity
3. The executive and administrative body in the territory
region, city, township, village council is:
1. Executive Committee with the rights of a legal entity
2. Local administration with the rights of a legal entity
3. Territorial government with the rights of a legal entity
4. Head of Administration
4. Which Councils of Deputies belong to the base territoryal level?
1. Rural and settlement councils of deputies
2. City Councils of Deputies (cities of district subordination)
3. City (cities of regional subordination) and district councils of deputies
5. Which Councils of Deputies belong to the primary territoryal level?
1. Rural, settlement, city (cities of district subordination) Councils
2. District Councils of Deputies (cities of regional subordination)
3.City (cities of regional subordination) Councils
4. Regional Councils of Deputies, Minsk City Council of Deputies
6. Tips:
1. Elected for a term of four years
2. Elected for a term of five years
3. Elected for a period of 2 years
4. Appointed by Decrees of the President
7. Who can be dismissed from his posteater of the Council of Deputies?
1.President of the Republic of Belarus
2. Chairman of the superior Council of Deputies
3. The House of Representatives of the National Assembly of the Republic of Belarus
4. The Council of Deputies who elected him to the position
8 . In the event of a systematic or gross violation by the local Council of Deputies of the requirements of the law, it may be dissolved:
President of the Republic of Belarus
House of Representatives
Council of the Republic
Superior Council of Deputies
9. Regional (Minsk city) executive committees
accountable and controlled by:
1. To the President of the Republic of Belarus and the Council of Ministers of the Republic of Belarus on issues within the competence of the Government of the Republic of Belarus
2. Council of the Republic
3. House of Representatives
4. Administration of the President
10. Decisions of local Councils of Deputies, executive and administrative bodies, restricting or violating the rights, freedoms and legitimate interests of citizens, as well as in other cases provided for by law:
1. Can be challenged in court
2. Are final
3. Subject to annulment by the Constitutional Court
4. Overruled by the House of Representatives
Test B.
Multiple Choice Questions
1. A unified system of local governments in the territory
The Republic of Belarus consists of:
1. Regional executive committees
2. District, city executive committees
3. Settlement and rural executive committees and local
administrations
4. The Council of the Republic and its subordinate executive committees
2. The system of local self-government includes:
1. Local Councils of Deputies
2. Bodies of territorial public self-government
3. Political parties
4. Public organizations
3. The economic basis of local government and self-government
are:
1. Private property
2. Natural resources (land, its subsoil, water, forests, flora and fauna)
3. Communal property
4. Other property serving as a source of income for local government and self-government and meeting the social and economic needs of the population
4. Citizens residing in the respective territory,
carry out local government and self-management through:
Adviсe
Executive and administrative bodies
Bodies of territorial public self-government, local referendums, meetings
Primary organizations of political parties
Heads of local executive and administrative bodies:
1. Appointed and dismissed by the President of the Republic of Belarus or in the manner prescribed by him
2. Approved by the respective local Councils of Deputies
3. Elected by the respective local councils
4. Elected by the population of the respective administrative-territorial units of the Republic of Belarus
6. The exclusive competence of the local Councils of Deputies includes:
1. Deciding on self-dissolution
2. Approval of economic and social development, local budgets and reports on their execution; appointment of local referendums
3. Establishment in accordance with the law of local taxes and fees
4. Determination, within the limits established by law, of the procedure for managing and disposing of communal property
7. Decisions of local executive and administrative bodies that do not comply with the law are canceled:
1. By the respective Councils of Deputies
2. Higher executive and administrative bodies
3. President of the Republic of Belarus
4. The Supreme Court of the Republic of Belarus
8. The Executive Committee reports on its activities to the Council:
1. Daily
2. As needed
3. At least once a year
4. Once every 4 years
9. Tips in their activities:
1. Accountable to citizens residing in the relevant territory
2. Responsible to citizens living in the respective territory
3. Accountable to the Council of the Republic
4. Responsible to the House of Representatives
10. Adviсe:
1. They cannot form their own bodies, establish their structure and powers without the consent of the President
2. Independently form their own organs
3. Define their structure and powers
4. Set the cost of their maintenance
Test V.
Match the concepts and choose one of the options:
1. 1AB; 2B G
2. 1B G; 2AB
4. 1V G; 2B C
1. 1B; 2A; 3B
English level B2 - the fourth level of English in the Common European CEFR system, a system for determining various language levels drawn up by the Council of Europe. AT everyday speech, this level can be called “confident”, for example “I can speak fluent English language». Official description level - "above average". At this level, students can work independently in a variety of academic and professional environments while conversing in English, but their range of topics is limited and speech does not convey all the nuances.
How to determine if you know English at level B2
The best way to determine if your English language skills are B2 level is to take a quality standardized test. Below is a list of the main internationally recognized tests and their respective B2 scores:
What can you do with knowledge of English at level B2
English level B2 will be enough to work in an international company in English, moreover, most professionals who use English at work as a non-native speak it at this level. However, the B2 level may not be sufficient to ensure that nuances are not overlooked when discussing broad topics.
According to official CEFR guidelines, a student with a B2 English proficiency:
- Understands the main ideas of concrete and abstract messages, including discussion of technical details in his professional field.
- Can discuss almost freely and without prior preparation various themes with native speakers without creating additional inconvenience for them.
- Can produce clear and detailed text on topics unfamiliar to him.
- Can describe experiences, events, dreams, hopes and aspirations, state and justify opinions and plans.
More about knowledge of English at Level B2
The formal conclusions about the student's knowledge are broken down into smaller sub-points for educational purposes. Such a detailed classification will help you evaluate own level knowledge of English or help the teacher assess the level of students. For example, a student who is proficient in English at level B1 will be able to do everything that a student at level A2 can do, plus the following:
- participate in workshops, answering questions within their competence, enlisting the support of colleagues.
- discuss relationships, cultural norms and deviations from them.
- talk about personal and professional life.
- discuss their education, the pros and cons of different educational systems.
- talk about favorite books and give recommendations for reading.
- talk about financial planning, give and receive advice about personal budgeting.
- talk about relationships and acquaintances, including communication with people on social networks.
- visit a restaurant, order food, engage in small talk at dinner, and pay the bill.
- participate in negotiations in their area of expertise, enlisting help in understanding some issues.
- Discuss workplace safety issues, report injuries and explain rules and regulations.
- discuss norms polite behavior and appropriately respond to impolite behavior.
Of course, progress will depend on the type of course and the individual student, however, a student can be expected to achieve a B2 level of English proficiency in 600 hours of instruction (total).
I must say right away that I have not taken any of this yet and am trying to figure it out based on reviews and exam samples.
Why is it needed, because visa problems are solved by level B1? B2 level exams may be needed to study not at the university, but at educational institutions lower rank. Exam B2-C1 "Medicine" is needed for physicians. Exams for C1 are a more specific level, it is needed mainly only for admission to universities (or for some particularly corrosive employer who is trying to cut off unwanted applicants for workplace, demanding a piece of paper with C1). I would say that even if a piece of paper, in fact, is not really needed, passing the exam is useful because the preparation structures knowledge well.
In Germany, they mostly take tests from the Goethe-Institut B2 or C1 or Telc tests. Those who want to study at universities take either DSH or TestDaF - other certificates are usually not accepted. AT recent times these two are actively trying to get in new exam from Tels C1 Hochschule, but its "acceptance" by universities is questionable.
As already discussed Deusch Test für Zuwanderer (DTZ, ), part of the exams for more high levels are also stepped: depending on the results shown, you can get both the B2 level and the C1 level, or something in between. The Goethe-Institut tests follow individual levels, Telc tests are both single and graded (Beruf, Medizin), DSH and TestDaF are graded. Each exam has its own characteristics and easy / difficult tasks and their grading system. Therefore, one person can pass one test and fail another at the same level.
The average opinion for the hospital is that at level B2 Telk is easier than Goethe (as well as at level B1), and at level C1 the complexity is distributed in ascending order as follows: Goethe, Telk, DSH, DaF. In the Volkshochschule and the courses from the Arbeitsamt, they usually give Telk, but sometimes also Goethe.
Differences in levels (again, the average opinion of the hospital). B2 differs from B1 by doubling the required vocabulary, in terms of grammar, there are not so many new topics - those topics that were previously covered "in general" and superficially are deepened (much attention different types complex sentences, adjective, passive). C1 is distinguished by digging in style (you need to know synonyms for words), requirements for the use of formal expressions (typical phrases for discussions, descriptions of graphs and tables) and the need to apply complex structures literary language (subjunctive, passive in different forms and alternative passive structures, nominal constructions - the ability to convert them into verbs and vice versa, indirect speech).
Goethe B2 and Telk B2
Goethe B2 changes from next year 2019. The old exam will be accepted until the end of the year or until the middle of the next - depending on the place of delivery. Apparently, there will be problems with books for preparation, as publishers will not have time to react so quickly. Data for the new exam.
Telk can be retaken in parts, Goethe, perhaps, too.
| Goethe-Zertifikat B2 | Telc B2 |
| 1. Reading 65 minutes. 5 parts - five texts or statements - each part on one A4 page, different topics. Distribute statements by people, insert missing sentences into the text, answer questions to the text, correlate statements and sentences summarizing them, choose a title for the text. |
The first part - five texts on one and a half pages in total - correlate with the headings. The second part (2 texts on one page) is to choose the answers to the questions. The third part (2 pages of texts) is to correlate the situation and the announcement. The fourth part is to insert the missing words into two texts (there are words to choose from). |
| 2. Listening 40 minutes. 4 texts - the first and third are heard once, the second and fourth twice. Content: domestic situation, information, report. Types of tasks: choose the correct answer (three parts), match people and their statements (one part). |
2. Listening 20 minutes All texts sound once. Answer questions - right / wrong. |
| 3. Writing 50 minutes + 25 minutes. You need to write two texts: one for 150 words expressing your opinion (for example, on a forum), the second for an explanation, description, request or proposal for a task (for example, you cannot do something at work - why, what do you offer) for 100 words. |
3. Letter 30 minutes Choose one of the topics (for example, a complaint, a request for information) and write a letter |
| 4. oral part 15 minutes. Prepared report (a topic is given, you need to prepare for it by writing down your abstracts and presenting it in the form of a report with an introductory, main and final part), answering questions from a partner - 4 minutes. |
4. Oral part 15 minutes.
|
Telk B2 and Telk B2 + Beruf
The parts come in a different order - see numbering. All texts and tasks of the second exam are related to business.
| Telc B2 | Telc B2 + Beruf |
| 1. Reading, grammar, vocabulary 90 minutes The first part - five texts on one and a half pages in total - correlate with the headings. |
1. Reading 60 minutes. Questions on several texts - choice of answer from options(about 5 pages of text to read in total) |
| 2. Listening 20 minutes All texts sound once. Answer questions - right / wrong. |
3. Listening (after rest) 30 minutes Sounding texts: news, presentations, projects, interviews, conversation of a group of people. Selecting the correct answers from multiple options. The texts are played once. |
| 3. Letter 30 minutes Choose one of the topics (for example, a complaint, a request for information) and write a letter |
2. Letter 60 minutes. Two letters: 180-200 words and 60-80 words. Topics from professional life. |
| ---- | 4. Grammar 30 minutes The first part is morphology and syntax, choose the missing word (choice of three words). The second part is a dictionary, insert the missing words into the text (the words are indicated). |
| 4. Oral part 15 minutes. Preparing for the exam on assignments - 20 minutes. |
5. Oral part 15 minutes Preparation - 20 minutes. |
Telc B2-C1 Beruf
The texts and tasks of the test are business-oriented (the word Beruf implies professional activity in general, but the tasks are such that not every working person can cope, since it has nothing to do with this at all, i.e. I would define the exam as intended for business - sales , marketing, etc.).
1. Listening 40 minutes
Ordinary situations at work, extended statements, working discussion - choosing the right answers, correlating statements and people.
2. Reading 50 minutes
Match the statements with the speaking people (1 page of text). Text comprehension (2 pages), informative text comprehension (1 page) - selection of correct answers.
3. Grammar 20 minutes
The first part is to insert words into the text (the words are given). The second part is to insert expressions into the text (choose from those offered).
4. Writing (after a pause) 60 minutes
You need to write three texts: an informal email, a formal email (for example, to a client) and a formal letter within the organization.
5. Oral part
Smoltok on the picture - 4 minutes.
Presentation prepared at home, at work or school - 5 minutes.
Discussion (the picture shows two different opinions) - 6 minutes.
Goethe-Zertifikat C1 and Telc C1
According to reviews, C1 at the Goethe Institute is easier to pass than B2 there. Both tests can be retaken in parts (written and oral). The transfer period is limited.
| Goethe-Zertifikat C1 | Telc C1 |
| 1. Reading 70 minutes Insert the missing words in the text for half a page (no words to choose from), find the sentences in the texts that correspond to the topics, insert the missing words (choice from the available ones). |
1-2. Reading and Grammar 90 minutes Insert missing phrases (text on 1 page), phrases are given. |
| 2. Listening 40 minutes Listen to the conversation, take notes on it. Listen to a radio program or report - answer questions. The first task is played once, the second - twice. |
3. Listening (after a pause) 40 minutes General understanding of what was said (correlate the statement with the person), |
| 3. Writing 80 minutes Statement on the topic (200 words). Statistics are given on the topic and it is indicated what exactly should be reflected in the statement. |
4. Writing 70 minutes Express your opinion (for, against, justification) on some issue (350 words) |
| 4. Oral part 15 minutes Report on the topic, answering questions. |
5. Oral part 20 minutes Report on given topic(choice of two, for example, wedding traditions in your country or which breaking news you are especially attracted now - the preparation time is 20 minutes). While the partner is talking, you can take notes - then ask questions, retell and draw conclusions. |
DHS
This test is prepared and conducted by universities, focusing on overall structure and exam rules. Therefore, there may be universities that do not accept the results of a test taken at another university, although recently the universities seem to have agreed on the mutual recognition of test results. The complexity of the test differs from university to university. In some places the number of retakes is limited. Not everyone is allowed to take the exam - each university has its own access rules. Many universities post samples of their tests online. Convenient option- enroll in the semester of preparation for the test, which makes it possible to be considered a student and the oral part can be counted.
The exam is considered to be easier than the DaF in the "speaking" part, as you need to communicate with the examiner. On the other hand, it has grammar part, which is not in DaF.
Test level - B2 - C1, for admission to a university you need to get middle level DHS 2. Points are calculated for the entire exam on average, not separately for parts, but some universities do not allow you to the second part of the exam if the first part is not passed to level 2, or do not issue a certificate if the second part is failed.
Test example.
1. Reading and grammar 90 minutes (60 and 30 minutes respectively)
Leseverstein. This is a text on 3 A4 pages followed by a block of tasks (add sentences, answer complete sentences questions, choose a title).
Grammatik or Wissenschaftssprachliche Strukturen. Consists of 5 blocks, each with 2-3 questions. For example:
Formen Sie das erweiterte Partizip in einen Relativsatz um oder umgekehrt!
Formen Sie die direkte in die indirekte Rede um. Benutzen Sie den Konjunktiv!
Setzen Sie den Aktivsatz ins Passiv / Passiversatz oder umgekehrt!
Formen Sie die Nominalkonstruktion in einen Nebensatz um oder umgekehrt!
Ersetzen Sie das passende Modalverb!
2. Listening (after a pause) for about 70-80 minutes.
The text is read 2 times.
3. Writing (after a pause) 70 minutes.
Description of a graph or diagram, explanation of a quote, essay on keywords (250 words).
TestDaF (Test Deutsch als Fremdsprache)
This is an old, stable test that has many reviews, preparation books, and examples. Test results are accepted at all universities. Compared to the DSH test, many consider this test more difficult, since the oral part is slandered on the computer microphone at the same time as other examiners in the same room and each part of the exam is scored separately, and not output average rating. Some universities in Germany are guided by the average score of this test, others do not accept its results if at least one part has a grade of 3. On the other hand, the test is standard, it is taken more often than the DHS, it is not tied to a particular university and is taken not only in Germany but also beyond.
The test covers the material of levels B2 - C1. A person who has received TDN3 (TestDaF-Niveaustufe 3) is considered to have a level of B2, TDN4 - between B2 and C1, TDN5 - full C1.
The test can be repeated any number of times. The certificate is not limited in time, but universities may have own opinion if the student lives in a non-German-speaking country.
1. Reading 60 minutes
2. Listening 40 minutes
Listen to the text once (taking notes), write answers to the questions. Listen to the second task 1 time, answer yes / no. The third text - twice, write the answers to the questions.
3. Writing 60 minutes
Description of a graph or diagram, expressing your opinion on this issue.
4. Oral part 30 minutes
Answers to questions on situations are dictated to the microphone (7 situations, from everyday ones (recording somewhere, answering a friend on a certain topic) to the need to speak out on a discussion topic).
Telc C1 Hochschule
A new exam that claims to be recognized for study at universities (which must be checked at each individual university). The structure is the same as in the Telk C1 exam, but selected scientific topics and topics related to student life. In the "Letter" part, you need to speak on quotes. In the oral part, a short report (preparation on one of the proposed topics - 20 minutes) and a discussion on a quote.
AT " orange book» ranking approaches are defined information systems according to the degree of reliability (safety).
For the first time, four levels of confidence have been introduced in the criteria - D, C, B and BUT, which are divided into classes. There are only six security classes - C1, С2, В1, В2, ВЗ, А1(listed in order of severity).
Level A has the highest security. Each class expands or supplements the requirements specified in the previous class and represents a significant difference in the trust of individual users or organizations.
As you move from level With to BUT ever more stringent requirements are placed on the reliability of systems. Levels C and B are subdivided into classes ( С1, С2, В1, В2, ВЗ) with a gradual increase in reliability. Thus, in total, six safety classes are practically used - С1, С2, В1, В2, ВЗ, А1. In order for a system to be assigned to a certain class as a result of the certification procedure, its security policy and warranty must satisfy the following requirements. Since the requirements are only added during the transition to each next class, only new ones are additionally entered, which is inherent in this class, grouping the requirements in accordance with the previous presentation.
Each security class includes a set of requirements, taking into account security policy elements and assurance requirements.
Level D
This level is intended for systems that are considered unsatisfactory.
Level C
Otherwise, arbitrary access control.
Class C1
The security policy and level of assurance for a given class must meet the following critical requirements:
the trusted computing base must manage the access of named users to named objects;
users must identify themselves, and authentication information must be protected from unauthorized access;
the trusted computing base must maintain an area for its own execution, protected from external influences;
hardware or software must be available to periodically check the correct functioning of the hardware and firmware components of the trusted computing base;
protection mechanisms must be tested (there are no ways to bypass or destroy the protections of the trusted computing base);
the approach to security and its application in the implementation of a trusted computing base should be described.
Class C2
(in addition to C1):
access rights must be granular to the user. All objects must be subject to access control.
When a stored object is allocated from the resource pool of the trusted computing base, all traces of its use must be eliminated.
each user of the system must be uniquely identified. Each logged action must be associated with a specific user.
the trusted computing base must create, maintain, and protect a log of logging information relating to access to objects controlled by the base.
testing should confirm the absence of obvious weaknesses in the mechanisms for isolating resources and protecting registration information.
Level B
Also called forced access control.
Class B1
(in addition to C2):
the trusted computing base must manage the security labels associated with each subject and stored object.
the trusted computing base must ensure the implementation of forced access control of all subjects to all stored objects.
the trusted computing base must ensure the mutual isolation of processes by separating their address spaces.
a group of specialists who fully understand the implementation of a trusted computing base must subject the architecture description, source and object codes to thorough analysis and testing.
there must be an informal or formal model security policies supported by the trusted computing base.
Class B2
(in addition to IN 1):
all system resources should be labeled (for example, ROM), directly or indirectly available to subjects.
to the trusted computing base, a trusted communication path must be maintained for the user performing the initial identification and authentication operations.
it should be possible to register events related to the organization of secret channels of exchange with memory.
the trusted computing base must be internally structured into well-defined, relatively independent modules.
the system architect must carefully analyze the possibilities of organizing covert memory exchange channels and evaluate the maximum throughput of each identified channel.
the relative resistance of the trusted computing base to penetration attempts must be demonstrated.
the security policy model should be formal. A trusted computing base must have top-level descriptive specifications that accurately and completely define its interface.
in the process of developing and maintaining a trusted computing base, a configuration management system should be used that provides control over changes in the top-level descriptive specifications, other architectural data, implementation documentation, source code, a running version of the object code, test data, and documentation.
tests should confirm the effectiveness of measures to reduce bandwidth secret channels of information transmission.
VZ class
(in addition to IN 2):
1) for arbitrary access control, access control lists indicating the allowed modes must be used.
Level A
It is called verifiable security. Class A1
(in addition to EOI): 1) testing must demonstrate that the implementation of the trusted computing base conforms to the formal top-level specifications.
in addition to descriptive, formal top-level specifications should be presented. Nessesary to use modern methods formal specification and verification of systems.
The configuration management mechanism should cover the entire life cycle and all security related components of the system.
the correspondence between formal top-level specifications and source code must be described.
In December 2003, 1C released a new edition 4.5 of the Accounting configuration for 1C:Enterprise 7.7. When developing this solution, much attention was paid to improving the reflection of transactions in accordance with PBU 18/02 "Accounting for income tax settlements". This article, prepared by I. A. Berko, auditor, methodologist of the department for the development of standard solutions of the 1C company, discusses various aspects applications this document users of the popular software product "1C: Accounting 7.7".
Consider a through example of the application of the rules of PBU 18/02 "Accounting for income tax settlements", approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n and which entered into force this year (hereinafter referred to as the Regulation), by users of the Accounting configuration (version 4.5 ).
Sample data
Let "Our Firm" LLC was registered in 2002, it is engaged in tailoring, wholesale trade and the provision of services to the population (minor clothing repairs, etc.), has 2 production divisions (not isolated) - a cutting section and a sewing workshop, as well as a warehouse. The organization is not a UTII payer. As of January 1, 2003, the information base contained the following data (Table 1).
Table 1
Balances of accounting and tax accounts as of 01.01.2003
Check |
Balance at the beginning of the period |
The composition of the objects of analytical accounting (subconto) |
||
Name |
Credit |
01.1 | OS in the organization | Warehouse rack | 02.1 | Amorth. OS, account. on account 01.1 | 10.1 | Raw materials | 19 | VAT on purchase values | 20 | Primary production | Finished products - Sewing shop | 41.1 | Goods in warehouses | Coat imp. male - 20 pcs. in stock | 43 | Finished products | Men's coat (own) - 6 pcs. in stock | 51 | Settlement accounts | 60.1 | Calc. from post. in rubles | 60.11 | Calc. from post. into the shaft. | 66.1 | short term loans in rubles | 68 | Taxes and fees | 69 | Calc. according to social insurance | 70 | Calc. payroll | 71.1 | Settlements in rubles | 75.1 | Contributions to authorized capital | 76.5 | Calc. with deb. and credit. in rubles | 80 | Authorized capital | 84.2 | Loss, subject to coverage | H01.05 | Form. cons. main pr-va | H02.01 | Act. and vyb. materials | H02.02 | Act. and vyb. goods | H02.03 | Finished products | H05.01 | OS initial cost | H05.02 | OS depreciation | H11.02 | Losses for 2002 |
The elements of the organization's accounting policy for 2003 that are important for the purposes of this article are as follows:
1. In the field of accounting:
- PBU 18/02 "Accounting for income tax settlements" is applied, while incoming balances on accounts 09 "Deferred tax assets" and 77 "Deferred tax liabilities" as of 01.01.2003 are not formed;
- The write-off of the cost of inventories is carried out according to the weighted average estimate for the month;
- The balance of work in progress is valued at direct costs;
- Indirect costs are distributed between the types of activities (types of the range of products, works and services) in proportion to the share of revenue from specific types activities in total volume revenue;
- The full cost of products (works, services) is calculated, that is, accounts 25 and 26 are written off to the debit of account 20 "Main production".
2. In the field of income taxation:
- For the purposes of calculating income tax, income and expenses are determined on an accrual basis;
- The write-off of the cost of inventories is carried out according to the weighted average estimate for the month.
Entering initial balances for further application RAS 18/02
Since PBU 18/02 involves identifying differences in the valuation of assets and liabilities, comparison initial balances according to accounting and tax accounting is essentially the first stage of work.
Just in case, we present a table with the most typical options for comparing balances on accounting and tax accounts (Table 2).
table 2
Comparison of account balances of accounting and tax accounting in the standard configuration "Accounting" (rev. 4.5) (most typical cases)
Accounting |
tax accounting |
Account name |
Account name |
01 | fixed assets | H05.01 | Initial cost of fixed assets | 03 | Profitable investments in material values |
| 02 | Depreciation of fixed assets | H05.02 | The amount of accrued depreciation of fixed assets | 04 | Intangible assets and R&D expenses | H05.03 | Initial cost of intangible assets |
| 05 | Amortization of intangible assets | H05.04 | Amount of accrued depreciation of intangible assets | 07 | Equipment for installation | H01.02 | Equipment cost accounting | 08.4 | Acquisition of individual items of property, plant and equipment | H01.01 | Formation of the cost of fixed assets | 08.3 | H01.09 | Construction of fixed assets | 08.5 | Acquisition of intangible assets | H01.08 | Formation of the value of intangible assets | 08.8 | R&D performance | H01.03 | Formation of R&D expenses | 10 | materials | H02.01 | Incoming and outgoing materials | 15.1 | Preparation and purchase of materials | 16.1 | Material Cost Variance | 20 | Primary production | H01.05 | Formation of direct costs for the production of goods (works, services) of the main production | 21 | Semi-finished products own production | H02.07 | Receipt and disposal of semi-finished products of own production | 41 | Products | H02.02 | Incoming and outgoing goods | 42 | Trade margin | 43 | Finished products | H02.03 | Receipt and disposal of finished products | 44 | Selling expenses | H01.07 | Transportation costs for the delivery of purchased goods | 45 | Goods shipped | H02.04 | Shipped without transfer of ownership of the MPZ | 58.1.1 | Shares | H02.08 | Shares | 58.2 | Debt securities | H02.05 | Receipt and disposal of securities | 58.1.2 | Stock | 58.5 | Acquired rights as part of the provision of financial services | H02.06 | Acquisition of rights within the framework of the provision of financial services | 94 | H16 | Shortfalls and losses from damage to valuables | 97 | Future spending | H04 | Future spending |
Comparing the data of accounting and tax accounting, you can find the total amount of differences in the valuation of assets and liabilities as of the date of application of PBU 18/02 (in our example - January 1, 2003, see table 3).
Table 3
Balances as of January 1, 2003, reduced to a form convenient for comparing accounting and tax accounting
Accounting |
tax accounting |
||||||
Check |
Balance at the beginning of the period |
Check |
Balance at the beginning of the period |
||||
Name |
Debit |
Name |
Debit |
01.1 | OS in the organization | H05.01 | Initial OS | 02.1 | Amorth. OS, account. on account 01.1 | H05.02 | OS depreciation | 10.1 | Raw materials | H02.01 | Act. and vyb. materials | 19 | VAT on purchase values | 20 | Primary production | H01.05 | Form. cons. main pr-va |
41.1 | Goods in warehouses | H02.02 | Act. and vyb. goods | 43 | Finished products | H02.03 | Finished products | 51 | Settlement accounts | 175 000,00 | There is no analogue - we believe that the assessment cannot differ from the accounting | 60.1 | Calc. from post. in rubles | 60.11 | Calc. from post. into the shaft. | 66.1 | short term loans in rubles | 68 | Taxes and fees | 69 | Calc. according to social insurance | 70 | Calc. payroll | 71.1 | Settlements in rubles | 75.1 | Contributions to authorized capital | 76.5 | Calc. with deb. and credit. in rubles | 80 | Authorized capital | 84.2 | Loss, subject to coverage | H11.02 | Losses for 2002 |
Further, everything depends on whether the organization intends to enter the initial balances on accounts 09 "Deferred tax assets" and 77 "Deferred tax liabilities". The obligation to enter these balances does not follow from PBU 18/02 itself, therefore, this matter is voluntary, subject to consolidation in accounting policy organization, which was noted by the Ministry of Finance of Russia in a letter dated April 15, 2003 No. 16-00-14 / 129.
If the organization decided to enter the opening balances of accounts 09 and 77
The advantage of this solution is an increase in the accuracy of reflecting retained earnings (losses) of previous years. After all, if there is a deferred tax liability, then the net profit remaining at the disposal of the enterprise is less (and in the case of a deferred tax asset, on the contrary, it is more - the presence of such an asset just means that the tax has already been paid, as it were "on account of future periods"). From a practical point of view, there are two shortcomings, and each of them can be significant:
1. When entering opening balances, you need to divide all differences in the valuation of assets and liabilities into temporary and permanent. This can be difficult if there are a lot of accounting objects that have differences in valuation in accounting and tax accounting (for example, if there are 300 fixed assets, and each of them is given about 5 minutes, then it will take 1500 minutes, that is, 25 hours of work) . After all, for each object, you need to find the reason (reasons) for the difference, in order to then classify the difference itself either as temporary, or as permanent, or as both, and enter the appropriate entries in accounts 09 "Deferred tax assets", 77 "Deferred tax liabilities ", NPR "Permanent differences" (a special auxiliary off-balance account designed to summarize information on the occurrence and write-off of permanent differences in the valuation of assets and liabilities of the organization, for more details about it - see the section "Accounting for permanent differences").
2. If the organization did not do this work right away, then it may be necessary to revise all entries on accounts 09 and 77, that is, for example, repost the documents "Amortization" and "Closing the month", correcting previously made manual adjustments on accounts 99, 09, 77, 68 (if produced). At the same time, there may be fears that, due to some reasons, data for already "closed" periods (in addition to data on accounts 09 and 77) may change. And besides, it will be necessary to explain why, for example, in the annual report for 2003, the opening balances “suddenly” changed not only in comparison with the reporting of the previous year (this can be quite explained by the introduction of PBU 18/02), but also in comparison with interim reporting for 2003 (but this can already be regarded by a picky tax inspector as confirmation that false reporting was previously provided to the inspectorate, and this will have to be argued with).
We have previously assumed that Nasha Firm LLC does not enter opening balances on accounts 09 and 77 as of 01.01.2003. Nevertheless, let's consider an example of how it would be necessary to enter the initial balances for accounts 09 and 77, and, if necessary, for the NPR account, if such a decision were made.
Table 3 shows that the difference in the initial cost of fixed assets amounted to 6,000 rubles. (176,000 rubles in accounting and 170,000 rubles in tax accounting). With the help of standard reports for 2002 (balance sheet for the account, account card for subconto, etc.), as well as using the report "Analysis of the state of tax accounting", you can find out the composition of fixed assets, in the valuation of which there was a difference, as well as the reasons for the difference for each object. AT this case We have only one object - a warehouse rack. Opening operations for the formation of its value (on account 08 in accounting and H01.01 in tax accounting), we find out the reasons for the difference. Let's consider several possible cases:
1. The difference is explained by the fact that in accounting the cost of fixed assets included interest on a loan in the amount of 6,000 rubles, which in tax accounting were included in non-operating expenses. Then the entire difference in the valuation of the object can be attributed to a taxable temporary difference, and an entry can be made in the debit of account 84.2 "Loss of previous years to be covered" (if there was retained earnings, then instead of this account there would be account 84.3 "Retained earnings in circulation ") and the credit of account 77 "Deferred tax liabilities", according to the "Fixed assets" analytics, in the amount of 1,228.8 rubles. (difference in residual value assessment RUB 5,120 x 24% income tax rate).
2. If the reason for the difference is the same as in the previous case, but for the purposes of determining the tax base in 2002, only 4,500 rubles were accepted, and the remaining 1,500 rubles. - not accepted (due to exceeding the standards in accordance with Article 269 of the Tax Code of the Russian Federation), then, accordingly, deferred tax liabilities will amount to only 921.6 rubles. (5,120 rubles x 4,500 / 6,000 x 24%), and the permanent differences in the valuation of the fixed asset will be 1,500 x 5,120 / 6,000 = 1,280 rubles, that is, 2 entries will need to be made:
Debit 84.2 Credit 77 (subconto "Fixed assets") - 921.6 rubles; Debit NPR.01 (subaccount "Warehouse rack") - 1,280 rubles.
For depreciable property, the residual value is compared for the purposes of determining differences. At the same time, it is assumed that when the value of an item of property, plant and equipment is transferred to expenses or to the value of other assets, all differences in value are also written off in proportion to the value itself.
3. If there are two reasons - interest on the loan and sum differences, then in aggregate they can give either only one effect - temporary differences, as in the very first case, or two - as in the second case.
Having entered the necessary records for fixed assets into the database, we continue the analysis of table 3 and see the difference in the assessment of the balance of work in progress, goods, and finished products.
The difference in the valuation of goods can be found and "formulated" in much the same way as in the case of fixed assets, and here, probably, everything is even simpler. For example, if we find that in accounting the cost of goods included additional costs for their purchase, and in tax accounting they were immediately recognized as expenses in accordance with Article 320 of the Tax Code of the Russian Federation, then we make an entry:
Debit 84.2 Credit 77 (subaccount "Goods") - 1,585.23 rubles. (6,605.11 x 24%).
However, the situation can become more complicated if, nevertheless, when purchasing goods, there were constant differences in the assessment, for example, if during a business trip for the purchase of specific goods there was an excess of travel expenses. The amount of permanent differences attributable to the balance of a specific commodity (that is, not yet affecting expenditure in 2002) should then be charged to NDP.41.
With assets associated with the production process (work in progress, finished goods), things can be much more complicated. The fact is that different resources go into production (materials, services, depreciation of fixed assets and intangible assets, etc.) is charged, and each of these resources "drags" its differences in valuation - both permanent and temporary (which, accordingly, will entail differences in costs in the sale of products, works and services). That is, in order to carefully track in a direct way how many and what differences are accounted for by the balance of work in progress and finished products, you need, firstly, to know the differences in the assessment of resources used in production in 2002, and secondly, to calculate the "overflow "of these differences in production (and then - in the evaluation of finished products), the complexity is similar to the calculation of the cost of production (works, services). This is a lot of work with a more or less complex production.
In conclusion, I would like to draw attention to the difference between accounting and tax losses for 2002. Wherein standard method is not applicable here, as the loss is neither an asset nor a liability. It needs to be analyzed separately and for completely different purposes. More precisely, you just need to form a deferred tax asset based on the amount of loss according to tax records, since the loss in accordance with Article 283 of the Tax Code of the Russian Federation can be carried forward and, accordingly, can reduce the income tax base. In this example, this is the entry:
Debit 09 (subconto "Losses of previous periods") Credit 84.2 - 3,925.92 rubles. (16,358 x 24%).
Thus, as always, we are faced with a dilemma: if we want to improve the accuracy of reporting, we need to do more work (and for manufacturing enterprises- probably much more). And whether it is worth doing, each company must determine independently.
If an entity decides not to enter opening balances
What was considered an advantage of the previous decision to enter balances on accounts 09 and 77 is a disadvantage here - retained earnings or uncovered losses of previous years may not be entirely reliable without taking into account deferred tax assets and liabilities. On the contrary, the procedure for entering opening balances is much simpler here, since all differences in the valuation of assets and liabilities that arose before the date of application of PBU 18/02 are considered permanent differences, since they can affect differences in income and / or expenses only once. Permanent differences in the valuation of assets and liabilities in "1C: Accounting 7.7" as of the date of application of PBU 18/02 are subject to reflection on the auxiliary off-balance sheet NPR "Permanent differences" account for sub-accounts whose codes coincide with the codes of the main accounting accounts (for example, for the main funds, as you have already seen above - on account NPR.01, for finished products - on account NPR.43, etc.), so that in the future the movement of these differences is automatically tracked. There is no need to make any balance sheet entries at this time.
In particular, in the above example (see Tables 1 and 3), on December 31, 2002, for further convenient work with the infobase, the following records should be entered:
Debit NPR.01, subaccount "Warehouse rack" - 5,120 rubles; Debit NPR.20, subconto "Finished products", "Material costs", "Sewing shop" - 3,990 rubles; Debit NPR.41, subaccount "Imp. Men's coat" - 6,605.11 rubles; Debit NPR.43, subaccount "Men's coat (own)" - 5,240 rubles; Credit NPR.UP - 16,358 rubles.
From these postings, the principle of reflecting entries on the NPR account is visible:
- if the valuation of an asset in accounting exceeds the valuation of the same asset in tax accounting, then the difference is recorded in the debit of the NPR account;
- if on the contrary - the assessment of the asset in tax accounting exceeds the assessment in accounting - then the entry is made on the credit of the NPR account.
The rationale for this is as follows: debit entries for different sub-accounts of the NPR account are written off to the debit of the NPR account.99 "Permanent differences of the current period" (when writing off the relevant assets for expenses of the current period), and this entails the recognition of a permanent tax liability (the fact that the excess accounting valuation of the asset over the tax valuation will subsequently lead to an excess of the amount of expenses in accounting over the amount of expenses in tax accounting, and due to this, an increase in the accrued income tax amounts seems quite obvious; here the task is simply to remind readers how to use the account NPR). Accordingly, credit entries in account NPR.99 result in the recognition of a permanent tax asset (as well as entries in the reverse debit).
Accounting for permanent differences
According to the definition given in clause 4 of PBU 18/02, for the purposes of the Regulation, permanent differences are income and expenses that form the accounting profit (loss) of the reporting period and are excluded from the calculation of the tax base for income tax of both the reporting and subsequent reporting periods.
For understanding general patterns accounting for constant differences, it is useful to consider various occasions their occurrence in practice. Take for example the following transactions for January 2003 related to the movement of permanent differences.
1. Operations on the movement of assets that had differences in valuation at the beginning of 2003.
On January 10, 2003, the warehouse received 20 pieces. imported men's coats in the amount of 66,805.11 rubles. (in tax accounting, the entire amount is included in the cost of goods), on 24.01.2003, 2 units were sold. of this product.
On 31.01.2003, depreciation of the fixed asset - a warehouse rack - was accrued for distribution costs in the amount of 2,346.67 rubles. (in tax accounting, 2,266.67 rubles are included in indirect expenses).
Within a month, finished products were credited to the warehouse - men's coats of our own production in the amount of 12 pcs., while 5 pcs. the coat has been sold.
2. Other transactions for January 2003 related to permanent differences in asset valuation.
In January, the director presented advance reports, in accordance with which 6,450 rubles were taken into account. excess expenses on a business trip (account 26 "General expenses") and 3,650 rubles. hospitality expenses (account 44.1.1 "Distribution costs in organizations engaged in trading activities not taxed by UTII"). At the end of the month, it turned out that out of the total amount of representation expenses, only 1,080 rubles "fit" into the standard, the remaining 2,570 rubles. are excess costs.
In addition to the data on the above transactions, which are directly related to permanent differences, we also provide for reference the following information on the activities of Our Firm LLC in January 2003:
1. Revenue from sales in accounting and tax accounting coincided and amounted to 131,441.7 rubles, including:
- from the sale of finished products - 12,500 rubles;
- from the sale of services - 11,000 rubles;
- from the sale of purchased goods - 107,941.70 rubles.
2. Loss from sales according to accounting data - 35,497.86 rubles, according to tax accounting - 63,504.84 rubles.
3. Total labor costs - 27,000 rubles.
When posting the "Closing of the month" document, which, in the presence of constant differences in the current period, generates postings for the amount of a permanent tax liability (or asset), with the "Generate a report when posting a document" flag set (this document must be carried out in two stages: first, perform all the procedures in addition to the procedures for PBU 18/02, then perform all tax accounting operations, including regulatory ones, reconcile tax accounting data, and then return to the “Closing of the month” document and perform the procedures associated with PBU 18/02; now we are talking about last step) you can get a report on permanent differences (Fig. 1).
Figure 1. Movement of permanent asset valuation differences and calculation of the permanent tax liability for January 2003.
Figure 1 shows that permanent asset valuation differences "move" between asset types in exactly the same way that the assets themselves move. So, comparing the lines, it is easy to see that the permanent differences formed on the account of general business expenses as a result of the acceptance of business trip expenses in excess of the norms in the amount of 6,450 rubles for accounting later “transferred” into permanent differences in the assessment of work in progress, in accordance with the fact that the general business expenses themselves were written off to account 20 "Main production" in accordance with the accepted accounting policy of the organization. Then the constant differences "transferred" partially to finished products(RUB 7,005.27), and partially (to the extent attributable to the cost of services rendered) were recognized as constant differences in the current period (RUB 3,048.10).
The permanent difference in the valuation of fixed assets was partially written off (as part of depreciation) and led to the difference in the amount of distribution costs of the current period between accounting and tax accounting data (80 rubles). Similarly, the constant difference in the valuation of goods sold (330.26 rubles) reflects the fact that the expenses in this part in tax accounting are less than in accounting. The lower part of the report shows the calculation of a permanent tax liability (a permanent tax asset, if it arises, will be reflected as a liability with a minus sign, since PBU 18/02 does not contain the concept of a "permanent tax asset").
But you can see that Figure 1 shows only general information. In the considered example, there was a very small number of accounting objects and operations, so many figures could be recognized "at a glance". In practice, this usually does not happen - everything is much more complicated. Therefore, there is a need to decipher the permanent differences in the assessment of individual accounting objects. And such a breakdown can be obtained by double-clicking on any cell of the report line with data on a certain type of assets or liabilities. For example, if we want to learn more about constant differences in the valuation of work in progress, goods, or to clarify what is "hidden" in the line "Other income and expenses", then we can get the transcripts shown in Figures 2, 3, 4, respectively.
Figure 2. Breakdown of the movement of permanent differences in the valuation of work in progress for January 2003. The organization of analytical accounting of permanent differences is visible - it is the same as for the costs of the main production itself.
Figure 3. Permanent product differences. For large trading organizations, this transcript may consist of several hundred or even thousands of lines.
Figure 4. In the line "Other income and expenses" there were excess hospitality expenses. But there could be something else, so decoding will not hurt here either.
In principle, the movement of permanent differences can be seen in the program and using standard reports on the NDP account "Permanent differences" (account balance sheet, account analysis, etc.), but specialized reports are still more convenient. Comparing the movement of permanent differences in the valuation of assets (liabilities) with the movement of accounting objects to which they relate, you can see that the program is set to write off differences in proportion to the movements of the objects themselves, in the valuation of which they arose, which does not contradict RAS 18/02 and seems logical .
Accounting for temporary differences
The basis of the accounting model embedded in the standard solution for "1C: Accounting 7.7" is the fact that all differences in the valuation of assets and / or liabilities are divided into permanent and temporary. Of course, a difference in the valuation of an asset is not the same as a permanent or temporary difference in the amount of current period income or expenses. But, as we saw above with the example of constant differences, the cause of the difference can arise in one period and when performing some transactions, and the result, that is, the impact on the difference between accounting and tax profit (loss), can be identified in a completely different period and when performing completely different operations. Specifically, those operations that are associated with the recognition of income or expenses of the current period in accounting and / or for tax purposes. But in order to "go through the thorns", for example, accounting for a complex production process, "to the stars" of financial results (which we are told quite a lot about in PBU 18/02 itself), you need to carefully track intermediate links this process, that is, temporary differences in the valuation of assets or liabilities. Because temporary differences, like permanent differences, are not independent objects, such as, for example, fixed assets, or materials, or something else, but are only a reflection of a part of the assessment of real assets or liabilities from the point of view of PBU 18/02, they also "follow" the objects in the assessment of which they arose.
That is, for assets, equality is true:
Tax valuation = Accounting valuation - Permanent differences + Taxable temporary differences - Deductible temporary differences
Or, if we take the change in the assessment of the accounting object for the period, we get the equality:
Change in assessment in tax accounting = Change in assessment in accounting - Movement of permanent differences + Movement of taxable differences - Movement of deductible differences
A change in the valuation of an asset in tax accounting, as a rule, entails a change in income or expenses, the same in accounting. With this in mind, from the last equality, you can get the formula given in paragraph 21 of PBU 18/02, multiplying all equality by the income tax rate, taking into account the change in signs from "+" to "-" (since a decrease in asset valuation means an increase in expenses, and vice versa).
However, in principle, there may be exceptions. For example, it may happen when the same object is formally accounted for in accounting as one type of asset, and in tax accounting as another type of asset, but as a result of this, there are no real differences in income or expenses.
To account for this and other rare situations in new edition the standard configuration provides the ability to "manually" manage the reflection of deferred tax assets on account 09 and deferred tax liabilities on account 77 using a special off-balance sheet CVR account "Adjustment of temporary differences" - when posting the "Month-end closing" document, these adjustments are taken into account.
Thus, even in cases not directly provided for in the standard solution algorithm, the user has the opportunity to correct the actions of the program in the right way. And this means that now with the help of "1C: Accounting" it is possible to reflect in accounting any situation that may occur in practice, in accordance with PBU 18/02. That is, the formula really works:
Valuation in accounting - Valuation in tax accounting = Permanent differences + Temporary differences - Adjustment of temporary differences.
Before proceeding to the consideration of the reports, we will dwell in a little more detail on the use of the CWR account "Adjustment of temporary differences", which is designed to reflect adjustments to temporary differences in the valuation of assets and liabilities in cases where such differences cannot lead to a difference in income or expenses between the accounting data. accounting and taxation.
To the CWR account "Adjustment of temporary differences", sub-accounts are opened for the types of assets and liabilities in the valuation of which temporary differences arise:
- KVR.01 "Fixed assets" - to reflect the adjustment of temporary differences in the valuation of fixed assets;
- KVR.04 "Intangible assets" - to reflect the adjustment of temporary differences in the valuation of intangible assets;
- NDP.07 "Equipment for installation" - to reflect permanent differences in the assessment of equipment for installation;
- as well as a number of other assets and liabilities.
At the same time, the code of the sub-account of the CWR account, designed to reflect permanent differences in the valuation of assets or liabilities a certain kind, matches the code of the accounting account on which the corresponding assets (liabilities) are recorded.
Analytical accounting on various sub-accounts of the KVR account is carried out in the context of the same accounting objects as on the corresponding accounts of assets and liabilities accounting (for example, on the KVR.01 account - for fixed assets).
The special sub-accounts on the CWR account "Adjustment of temporary differences" are:
- KVR.UP "Losses of previous years" - designed to adjust the amount of losses of previous years, taken to calculate the amount of income tax;
- KVR.UT "Losses of the current period" - similarly for losses of the current tax period (year).
Adjustments debited to the CWR account increase taxable differences or reduce deductible differences in the valuation of assets or liabilities. Accordingly, the amounts of adjustments credited to the CWR account have the opposite effect.
Entries on the CWR account, based on its purpose, are made exclusively "manually" - this is a tool direct control taking into account temporary differences on the part of the user.
Now let's move on to the consideration of the report on temporary differences, which is generated when the corresponding procedure of the "Closing the month" document is performed with the "Generate reports when posting the document" flag set and reveals the procedure for automatically generating postings for deferred tax assets and deferred tax liabilities. An example of a report is shown in Figure 5.
Figure 5. Temporary differences report.
The report reflects all four possible cases of the movement of temporary differences:
- occurrence of taxable differences;
- repayment of taxable differences;
- the occurrence of deductible differences;
- repayment of deductible differences.
Taxable differences arise if the change in the accounting estimate of assets is higher than the change in the tax estimate (for liabilities - vice versa), and there are no deductible differences at the beginning of the month. If at the beginning of the month there are deductible differences in the valuation of the object that arose before the beginning of the current month, then in the described case, first of all, we will talk about repaying the deductible differences.
On the contrary, if the change in the accounting estimate of assets for the period is lower than the change in their tax estimate, then the occurrence of deductible differences should be recognized, unless the estimate this object at the beginning of the month there was no balance of taxable temporary differences. If there was a balance at the beginning of the month, then, first of all, we can talk about the repayment of taxable temporary differences.
The report on temporary differences also provides for a breakdown of indicators, since the indicators themselves are consolidated. For example, in column 3, the line "Work in progress" shows the amount of deductible temporary differences that arose in the reporting period in the assessment of all objects accounted for under account 20 "Main production". By double clicking the mouse, a decryption appears in the corresponding area of the table (Fig. 6).
Figure 6. Interpretation of temporary differences in the context of accounting objects on account 20 (type of asset - "Work in progress").
The decoding reveals the application of the calculation formula that was given above. Column 8 does not contain any values, since no adjustments were made to the CWR account.
Income tax calculation
The calculation of income tax is performed last - after determining the permanent and temporary differences.
In fact, the procedure calculates the conditional income tax expense (income), during which the corresponding entries are generated in accounting - either on the debit of account 99.2.1 "Conditional income tax expense" and on the credit of account 68.4.2 "Tax calculation on profit", or on the debit of account 68.4.2 and the credit of account 99.2.2 "Conditional income from income tax".
Based on the results of this procedure, a report can be generated (again, provided that the flag "Generate a report when posting a document" is set in the "Closing the month" document), a sample of which is shown in Figure 7.
Figure 7. Calculation of the conditional expense (income) for income tax.
There is nothing particularly complicated here. Compared to a similar report generated in the previous version of the standard solution for "1C: Accounting 7.7", this takes into account the clarification of the Ministry of Finance of Russia (letter No. 16-00-14/220 dated 14.07. for those kinds economic activity(and, consequently, on income and expenses associated with these activities), as a result of which the organization becomes a payer of income tax.
Completing the income tax calculation procedure is the final step in recording transactions in accordance with PBU 18/02, which is performed automatically.
After that, you need to look at account 68.4.2 "Calculation of income tax" - if everything is correct, then the balance on this account should be equal to the amount of income tax (the amount of advance payments for income tax, if we are not talking about the results of the year), subject to accrual for payment to the budget or reduction in settlements with the budget in accordance with the tax return.
In the cross-cutting example considered in this article, account 68.4.2 "Calculation of income tax" has a zero balance, which is true, since a loss was received in tax accounting, and earlier income tax in 2003 was also not charged (January!) . That is, no additional entries need to be entered.
The amount of the tax "does not converge"? Looking for reasons
In practice, a situation may arise when the balance of account 68.4.2 "Calculation of income tax" for some reason is not equal to the total amount of income tax to be paid (reduced), which turned out to be tax return for the relevant reporting (tax) period. In this case, you need to look for the reasons that led to the discrepancy in tax amounts.
In principle, if we consider the situation in general plan, the causes may fall into one of the following groups:
1. In the reporting period, there was one of the rare situations that is not automatically handled by the program (in theory, it is clear that a program, even a very complex and "smart" one, cannot take into account absolutely everything).
In this case, you need to try to remember if you had to enter any indicators manually when filling out the income tax return, and if so, which ones.
Most likely, the discrepancy in the amount of tax is associated with these indicators. For example, these may be "old" income tax benefits, features of operations with securities etc.
If you are really convinced that there is a situation that is not taken into account automatically, then you need to make a manual adjustment. What to correct depends on the circumstances. In principle, there are two ways - to correct the entries themselves in account 68.4.2 or to correct permanent or temporary differences (using the NPR and CVR accounts, respectively). Adjustment of differences is better if the result needs to be taken into account not only in the current reporting period, but also in future periods.
2. There are errors in accounting and / or tax accounting (this, for example, can happen if you start creating records for the reflection of PBU 18/02 without carefully reconciling accounting and tax accounting data). In this case, the report "Analysis of the state of tax accounting" can help you.
Here is an example of finding an error. In January 2003, there was a loss in accounting and tax accounting. Therefore, after carrying out all the procedures for calculating income tax in accordance with PBU 18/02, there should not be a balance on account 68.4.2. Nevertheless, let's say we get a debit balance in the amount of 240 rubles. This means that somewhere there is a discrepancy in income or expenses in the amount of 1,000 rubles. The report "Analysis of the state of tax accounting" shows that income from the sale of services in accounting is less than in tax accounting by 1,000 rubles (Fig. 8).
Figure 8. Analysis of the state of tax accounting helps to quickly determine where the error is.
We check the ratio of the amount of revenue according to accounting data and the amount of VAT and see that VAT on the work performed is overstated in relation to revenue (the amount of revenue of 12,000 rubles should correspond to VAT in the amount of no more than 2,000 rubles, but in reality - 3,000 rubles .). After that, finding and correcting the error using the transcripts of this report should no longer be difficult, and then you need to re-post the document "Closing the month" with the accounting procedures for PBU 18/02. The balance of account 68.4.2 should close.
