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Kuidas kajastada raamatupidamises ülekurssi?

Published on: märts 31, 2016 Published in: Veebipäringud
Tere,
aastaid tagasi omandasime teise firma osaluse 1000 euro eest väärtuses 55500 eurot. Kajastatud sai:
d fin investeering 55500
k kassa 1000
k ülekurss 54500
Nüüd on omandatud osalusega firma pankrotis ja varade likvideerimisega saime varasid summas 55000,
kuidas kajastada raamatupidamises ja mis saab ülekursist:
K fin investeering 55500
D põhivara 55000
D fin invest kahjum 500
Ülekurss?
Tänud!

Vallaste ja Partnerid Blog

Vastus:

Algne kajastamine on vale. Ülekurss ei saa olla investeeringu allikaks, sest see saab tekkida ainult selle teise firma bilanssi. Et asja nüüd parandada, tuleb teha kanded nii et 55000 tuleb põhivaradesse ja kokkuvõttes 54000 läheb tuludesse, sest teie firma on tegelikult maksnud 1000 eurot ja saab nüüd 55000 väärtuses varasid. Kandeid võib teha kuidas tahes, näiteks:
D põhivara 55 000/ K investeering 55 000;
D ülekurss 54 000/ K äritulu 54 000
D ülekurss 500/ K investeering 500
Võib ka teisiti, peaasi et ülekurss kaoks, 55 000 läheks varadesse ja 54 000 tuludesse

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.
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