企业外币贷款的接收、核算和审计特点

I. Horobinska, V. Hoshovska, Viktoria Masalitina, S. Nakonechna
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引用次数: 0

摘要

本文论述了企业外币贷款的收账、会计核算和审计特点。这个话题之所以具有话题性,是因为为了保证企业的可持续发展,需要以牺牲权益资本、借入资本和贷款资本的各个组成部分,包括外币贷款为代价,进行充足的融资。2021年,外币贷款余额占商业银行贷款组合的29%。这表明存在外币贷款,需要对取得、清算和审计外币贷款的机制进行研究和科学证实。本文的研究对象是企业的外币信贷、会计和审计。这项研究的目的是证实在企业取得、会计和审计外币贷款的特点,以确保有关企业财务义务的资料完整和可靠。本文采用分析综合、系统分析、统计分析等方法,研究商业银行对外发放企业外币贷款的动态、结构、企业贷款年利率的动态。有条件期限是根据外币贷款资金余额指标和商业银行信贷组合中外币贷款的份额来确定的。第一个有条件的外币贷款发展时期一直持续到2008年。其特点是对外币贷款的需求很高且不断增长;2008年,外币贷款余额的比例为59%,这是由于汇率下降和使用外币贷款对本国货币的利率较低。第二个有条件的外币贷款发展时期始于2008年金融危机期间。其特点是,由于实行体制限制,外币贷款余额减少了五倍。确定了外币贷款的特点。制定了企业外币记账审计阶段的顺序。结论:尽管2008年金融危机后出台了对外币贷款的制度性限制,但企业实体对居民和非居民的外币贷款形成了需求。与以本国货币核算贷款相比,以外币核算贷款具有一定的特点和复杂性。外币贷款的会计对账,按典型操作:接受外币贷款、贷款使用利息的计提和支付、以外币偿还或延期贷款、贷款以外币重估和汇率差异的显示。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
FEATURES OF RECEIVING, ACCOUNTING AND AUDIT OF LOANS IN FOREIGN CURRENCY AT THE ENTERPRISE
The article is devoted to the features of receiving, accounting and auditing of a loan in foreign currency at the enterprise. The topicality of the topic is explained by the fact that ensuring the sustainable development of enterprises requires adequate financing at the expense of various components of equity capital, borrowed capital and loan capital, including lending in foreign currency. the share of balances for loans granted in foreign currency was 29% of the loan portfolio of commercial banks in 2021. This indicates the presence of lending in foreign currency and the need for research and scientific substantiation of the mechanism for obtaining, clearing and auditing loans in foreign currency. The object of the study is crediting, accounting and auditing in foreign currency at the enterprise. The purpose of the study is to substantiate the peculiarities of obtaining, accounting and auditing foreign currency loans at the enterprise to ensure complete and reliable information about the financial obligations of the enterprise. The methods of the study are analysis and synthesis, system analysis, statistical analysis to study the dynamics and structure of loans granted to enterprises by commercial banks in foreign currency, the dynamics of average annual interest rates on loans granted to enterprises. Conditional periods based on indicators of balances of funds for loans granted in foreign currency and the share of loans in foreign currency in the credit portfolio of commercial banks are determined. The first conditional period of development of lending in foreign currency lasted until 2008. It is characterized by a high and constantly growing demand for loans in foreign currency; the share of balances on loans granted in foreign currency was 59% in 2008, a decrease in the exchange rate and low interest rates for using loans in foreign currency against the national currency. The second conditional period of development of foreign currency lending began during the financial crisis of 2008. It is characterized by a 5 times decrease in the balances of loans granted in foreign currency due to the introduced institutional restrictions. Features of lending in foreign currency are determined. The sequence of audit stages of crediting in foreign currency at the enterprise has been developed. Conclusions – despite the institutional restrictions on lending in foreign currency introduced after the financial crisis of 2008, business entities form demand for loans in foreign currency from residents and non-residents. Accounting for loans in foreign currency has certain features and complexity compared to accounting for loans in national currency. Correspondence of accounting accounts for loans received in foreign currency according to typical operations: receiving a loan in foreign currency, accrual and payment of interest for using the loan, repayment or extension of the loan in foreign currency, revaluation of the loan in foreign currency and display of exchange rate differences.
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