濟南財務咨詢公司有關留心疑問?

　　Jinan financial consulting company about attention question?

　　這些年，托付告貸事務雖然在一些公司開展較快，但管帳核算和宣布中存在的疑問較多，如類別運用不正確，將托付告貸記入其他應收款或其他貨幣資金類別;對托付告貸不按期計提利息;管帳報表和附注不反映或不充分反映托付告貸事項等。對此，注冊管帳師在履行濟南財務咨詢公司審計事務時應導致注重。

　　Countries over the years, entrusted with the transaction while in some companies to carry out faster, but the pipe account business accounting, and announced the question existing in more, such as category is not correct, will entrust countries in other receivables or other monetary fund categories; To entrust countries not timely provision of interest; Tube accounting statements and the notes do not reflect or not fully reflect the matters entrusted to countries and so on. The registered account division in the performance of the jinan financial consulting company audit affairs should cause attention.

　　托付告貸的管帳核算及發表，按《金融公司管帳制度》的規矩，托付告貸是指托付人提供資金，由金融公司(受托人)根據托付人必定的告貸方針、金額、用途、期限、利率等而署理發放、監督運用并輔佐回收的告貸，其危險由托付人承當。根據公司管帳制度的規矩，公司托付告貸應視同短期投資間斷核算，按期計提利息，計入損益。公司按期計提的利息到付息期不能回收的，應當間斷計提利息，并沖回原已計提的利息。期末時，公司的托付告貸應按資產減值的懇求，計提相應的減值準備。

　　Entrust countries tube account business accounting, and published, press the rules of the financial system of tube accounts of the company, trust countries refers to the trust fund, the financial company (the trustee) according to the entrusted person must countries policy, purpose, amount, term, interest rates and acting out and supervise the use and for recovery of the countries, its dangerous by the entrusted person bear. According to the rules of company account tube system, the company entrusted countries should be regarded as short-term investment accounting, timely provision of interest, and included in profit or loss. Timely provision of the company's interest to pay interest period cannot be recycled, should be provision for interest, intermittent, and rushed back to the original has disadvantages of interest. Company entrust countries should end of the semester, a request by the asset impairment, make corresponding impairment loss.

　　公司期末在編制資產負債表時，將1年內到期的托付告貸，其本金和利息減去已計提的減值準備后的凈額，在短期出資項目內反映;將逾越1年到期的托付告貸，其本金和利息減去已計提的減值準備后的凈額，在長期債款出資項目內反映。管帳報表附注的短期出資或長期債款出資，應別離反映托付告貸的期初余額，本期增、減額，期末余額，并應宣布期末賬面余額中本金、應收利息、減值準備等情況。

　　Company final when preparing a balance sheet, will entrust countries due within 1 year, the principal and interest of the net, after subtracting has provision for the impairment of the reflected in short-term investment projects; Entrust their due beyond one year countries, its principal and interest of stated net of after the provision for impairment of, reflect in the long-term debt investment project. Tube notes to the accounts of short-term investment or long-term debt investment, should reflect the beginning balance, entrust countries separation increase and deduction in this period and ending balance, and should be announced in the final book balance principal, interest receivable, depreciation reserves, and so on and so forth.

　　公司托付告貸審計應格外留心的疑問

　　The company entrusted countries audit should pay attention question

　　1.注重公司托付告貸經濟做法的合法性。從托付人方面看，托付告貸的抱負貨幣資金應由托付人提供。托付人應當托付銀行或其他有運營資格的金融機構放貸，告貸的方針、用途、金額、期限和利率由托付人必定，托付告貸的危險由托付人承當。從告貸人方面看，受托人應當是依法可以承辦托付告貸事務的金融公司。受托人接受托付署理發放告貸、監督告貸運用，并輔佐托付人按期回收告貸。發放托付告貸時，只收取手續費，不得代墊資金。因此，注冊管帳師在濟南署理記賬審計時，應獲得托付方與受托方簽署的合同文本，并認真審理合同條款(應包含告貸方針、金額、用途、期限、利率等)，重點查看有無下列情況：

　　1. Pay attention to the company with the legitimacy of the countries economic practice. Countries in terms of trust people, entrusted with the ambition of monetary funds shall be provided by the entrusted person. Entrusted person shall entrust a bank or other financial institutions have operation qualification to lend, the policy of countries, purpose, amount, term and interest rate by the entrusted person must, entrusted by the entrusted person bear risk of countries. In terms of countries people, is the trustee shall, in accordance with the law may undertake entrusted financial company countries affairs. The trustee shall be subject to the supervision of the entrust acting issuing countries, countries apply, and assisted the entrusted person timely recovery of countries. When issuing trust countries, charge fees, shall not be acting mat. Therefore, account registration tube division in jinan acting accounting audit, should obtain the entrusted party and the entrusted party signed copy of the contract, and carefully to hear the terms of the contract (should include countries policy, purpose, amount, term, interest rate, etc.), the key to check whether the following situations:

　　(1)托付告貸的資金不是公司實踐的可支配貨幣資金，而是由金融公司代墊的;

　　(1) entrust countries of disposable money money, money is not the company practice but acting mat by the financial company;

　　(2)受托人不是法定的金融公司;

　　(2) the trustee is not a statutory financial firms;

　　(3)金融公司不按判定的告貸方針署理發放告貸。

　　(3) financial firms not to determine the countries guidelines acting issuing countries.

　　2.格外注重托付告貸的計息疑問。應查看公司有無不按期計提利息，只在告貸回收時核算利息的現象。由于托付告貸的性質是公司托付金融機構署理發放告貸，因此應按期計提利息，計入損益。這是與一般短期出資的管帳核算的不同點，注冊管帳師應當加以留心。

　　2. Notice the interest-bearing doubt of the entrusting the countries. Should view the company there is timely provision of the interest, only when countries recycling business accounting the phenomenon of interest. Due to the nature of the entrust countries is the company's financial institutions entrusted to acting countries, should be timely provision of the interest, therefore, included in the profits and losses. This is the general difference between tube account business accounting of short-term capital contribution, the account registration tube division should be paying attention.

　　3.注重托付告貸的平安性。應查看公司有無也許招致告貸丟失的景象，若公司估計回收告貸金額低于本金時，應計提減值準備。對已到期沒有回收的托付告貸，應細致查明原因，敦促公司作出恰當處置。

　　3. Pay attention to entrust countries safe sex. Should check whether or may cause the company countries lost sight, if the company estimates that recycling is less than when the principal countries, should be provision for impairment loss. Trust of expired without recycling countries, should check the reason carefully, urged the company to make the appropriate treatment.

　　濟南財務咨詢公司:http://www.yinyon.cn/