????????????????? ???????? ????? ???????? ? ?????? ??? ?????????? ?????????????? ??????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
????????????????? ???????? ????? ???????? ? ?????? ??? ?????????? ?????????????? ??????????
Improvment of methods of accounting for credits and loans as financing sources |
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| Creator |
?????, ?.?.
Matyush, I.V. |
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| Subject |
??????
???? ?????????????? ?????????? ???????? ????? ???????? ? ?????? ???????? ?????????????? ?????????? credit loan financing of investments the method of accounting of credits and loans |
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| Description |
? ?????? ?????? ??????????? ???????, ?????????? ????????? ? ????????????? ????? ???????? ?? ????? ???????????? ???????? ? ?????? ??? ??????? ?????????? ?????????????? ??????????. ???????? ????????, ??????? ???? ????????????? ?????? ???????????? ???????? ? ?????? ??? ??????? ?????????? ?????????????? ??????????. ?????????? ????? ???????? ????? ???????? ? ??????, ???????????? ??? ?????????????? ?????????????? ????????????, ??????????? ????????? ?????????? ? ???????????? ????????????? ???????????? ???????, ????? ???????? ? ????? 67 ???????? ?? ???????????? ???????? ? ??????? ????????? 67/1 ????? ?????????? ???????????? ???????? ? ???????,67/2 ????? ?????????????? ???????????? ???????? ? ???????,67/3 ????? ????????? ?? ???????????? ???????? ? ???????. Issues related with accounting for transactions with long-term credits and loans as debt financing have been considered in the article. Problems that are faced by accounting for long-term credits and loans as debt financing have been identified. New methods of accounting for credits and loans that are attracted for financing investing activity, which allows to takes into account information about directions of funds paid back by opening to the account 67 ?Settlements with long-term credits and loans? subaccounts 67/1, ?Accounting for received long-term credits and loans?, 67/2 ?Accounting used long-term loans and loans? and 67/3 ?Accounting for interest on longterm credits and loans? has been suggested. |
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| Date |
2016-07-11T11:14:32Z
2016-07-11T11:14:32Z 2011-10-03 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/4444
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(21); ?.2
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| Publisher |
????
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