Accounting account 62 (settlements with customers)

Currency control: legislation and basic terms

The main regulatory act that regulates currency transactions in the Russian Federation is Law No. 173-FZ dated December 10, 2003. On its basis, the Government of the Russian Federation and other government bodies adopt explanatory documents. One of the most important such regulations, which describes in detail the procedure for processing foreign exchange transactions, is the instruction of the Central Bank of the Russian Federation dated August 16, 2017 No. 181-I.

Let's look at the basic terms associated with currency control.

1. Residents (legal entities) are organizations created in accordance with the legislation of the Russian Federation, as well as their branches, including those abroad. In addition, residents include the state itself, its diplomatic missions abroad, as well as federal subjects and municipalities.

1. Residents (individuals) are citizens of the Russian Federation, as well as foreign citizens and stateless persons who permanently reside in the Russian Federation.

1. Non-residents (legal entities) are organizations created in accordance with the legislation of other states, including their branches on the territory of the Russian Federation. Non-residents also include diplomatic missions of other countries in the Russian Federation and international organizations.

1. Residents (individuals) – all foreign citizens and stateless persons, except those listed in clause 2.

1. Authorized banks are Russian credit organizations that have the right to conduct foreign exchange transactions.

1. Currency control authorities are structures that exercise general supervision of foreign exchange transactions and also issue regulations in this area. Today this is the Central Bank of the Russian Federation and the Government of the Russian Federation (represented by the tax and customs service).

1. Currency control agents (CCA) are organizations that directly conduct currency transactions and verify their compliance with the law. In addition to authorized banks, AVK includes professional participants in the securities market and the state corporation VEB.RF.

Posting a currency transfer from a transit account to a current account

Foreign exchange transactions with residents are prohibited, except for specially provided cases (subparagraph “a”, paragraph 9, part 1, article 1, article 9 of the Law of December 10, 2003 No. 173-FZ). For more information about this, see What foreign exchange transactions can be carried out by Russian organizations.

Convert the funds received in foreign currency into rubles at the official rate of the Bank of Russia established on the date of their crediting to the organization’s transit currency account (paragraph 1, clause 5 of PBU 3/2006). At the same time, make an entry in the foreign currency accounting registers.

This follows from paragraph 24 of the Regulations on Accounting and Reporting. Accounting for the receipt of foreign currency earnings depends on the terms of the agreement.

In particular, from:

• on what date is ownership of the goods transferred or when the work (services) are considered accepted by the customer (on the date of shipment, the date of signing the act, the date of payment, the date of registration of the customs declaration, etc.);

• Does the contract provide for prepayment?

If title passes on the date of shipment (a date other than the date of payment) and the contract provides for subsequent payment, make the following entries.

On the date of transfer of ownership: Debit 62 Credit 90-1 – revenue from the sale of goods is reflected.

On the date of payment: Debit 52 subaccount “Transit currency account” Credit 62 – payment by the buyer for the goods is reflected; Debit 52 sub-account “Current foreign exchange account” Credit 52 sub-account “Transit foreign currency account” – currency is transferred to the current foreign currency account.

Transfer of funds from transit to current

• sold for Russian rubles;
• transferred to the current account.

Important

Consequently, a transit currency account is intended for the receipt of money, but not for its accumulation and storage. It is also necessary to emphasize that the transfer from a transit account to a foreign currency account is not carried out automatically.

To carry out such actions, the resident must confirm and justify the amounts received and send to the authorized credit institution:

• an order to transfer money to a current account;
• a certificate identifying the foreign currency earnings received to the transit foreign currency account;
• documents that are the basis for receiving amounts.

Accounting entries To summarize the description of the transit account, we should dwell on the entries associated with transactions on it.

Transfer of currency from a transit account to a current transaction

Attention

To calculate exchange rate differences on funds in a foreign currency account, the accountant issued certificates for January 31 and February 1. An example of reflecting in accounting an operation for the sale of goods for export.

Payments are made in foreign currency. The contract provides for the transfer of ownership of the goods after shipment. Payment is made after shipment. Alpha LLC has entered into a foreign trade contract for the supply of goods. Contract amount – USD 10,000 (VAT – 0%). According to the terms of the contract, ownership passes to the buyer upon shipment. On January 28, Alpha shipped goods for export. The cost of goods sold is RUB 230,000. On February 1, the buyer will pay in full for the goods.

N 33n); D-t account 57 (91) - K-t 91 (57) - exchange rate difference on account 57, which arose in connection with a change in the current exchange rate of the ruble to foreign currency, is reflected in non-operating income (expenses); D- t of account 91 (57) - Kt of account 57 (91) - the financial result from the sale of currency is identified, determined as the difference between the rate of sale of currency and the rate of the Central Bank of the Russian Federation established on the date of sale. The portion of foreign currency earnings remaining at the organization’s disposal is transferred from the transit currency account to the current currency account, which is reflected by the posting: D-t account 52 / “Current foreign exchange account” - K-t account 52 / “Transit foreign currency account”.

For profit tax purposes, income and expenses identified during the sale of foreign currency will be taken into account in full according to accounting data.

• 1 Purchasing currency
• 2 Accounting for foreign exchange earnings

Russian organizations can conduct currency transactions that do not contradict currency legislation (Law No. 173-FZ of December 10, 2003). In its activities, an organization can:

• purchase foreign currency;

• receive foreign exchange earnings from the sale of goods (performance of work, provision of services);

• receive loans (credits) in foreign currency.

Accounting for foreign exchange transactions is carried out on the basis of PBU 3/2006 and the Chart of Accounts and Instructions for its application.

To summarize information on the availability and movement of foreign currency in foreign currency accounts opened in authorized banks in Russia or in banks outside its borders, account 52 “Currency accounts” is intended.

You can open sub-accounts for account 52 - “Currency accounts within the country”, “Currency accounts abroad”.

This procedure follows from paragraph 12 of PBU 9/99 and the Instructions for the chart of accounts (accounts 52, 62, 90-1). If the agreement provides for an advance payment, the advance received is not recognized as income of the organization and is reflected in accounts payable (clause

3 and 12

PBU 9/99). Record the receipt of foreign currency earnings in this case as follows. On the date of payment: Debit 52 sub-account “Transit currency account” Credit 62 sub-account “Settlements on advances received” - an advance payment was received in foreign currency; Debit 52 sub-account “Current foreign exchange account” Credit 52 sub-account “Transit foreign currency account” – currency is transferred to the current foreign currency account.

PBU 9/99). Most banks will have to pay a commission to purchase foreign currency. In accounting, include this amount as part of other expenses (paragraph 7, paragraph 11 of PBU 10/99). An example of reflecting in accounting a transaction for the purchase of foreign currency. Alpha LLC entered into a foreign trade contract.

To execute it, Alpha needs US dollars. There is no money in the organization's foreign currency account. Therefore, on January 30, Alpha instructed the bank to purchase the necessary currency ($1,000). To do this, we drew up a settlement document and transferred 31,000 rubles to purchase foreign currency.

On February 2, the bank bought foreign currency at the rate of 30.50 rubles. per dollar and credited it to the organization’s foreign currency account minus a commission in the amount of 200 rubles. The US dollar exchange rate on February 2 (conditionally) was 29.70 rubles. for a dollar. The organization's accountant made the following entries in the accounting records.

January 30: Debit 57 Credit 51–31,000 rub.

T. KRUTYAKOVAAKDI “Economy and Life” In the accounting of organizations, the receipt of foreign currency earnings is reflected by the posting: D-t account 52 / “Transit currency account” - K-t account 62 - foreign currency earnings were received in the transit currency account.

Transactions on the sale of foreign currency earnings (both mandatory and voluntary) are reflected in accounting using account 57 “Transfers in transit”: D-t of account 57 - K-t of account 52 / “Transit currency account” - foreign currency funds subject to sales; D-t of account 51 - K-t of account 57 - funds from the sale of currency were credited to the current account; D-t of account 91 - K-t of account 57 (51) - commission to the bank in connection with the sale of currency is reflected in operating expenses (p.

11 Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999. Make the revaluation as of the date:

• reporting date (on the last day of each month).

In addition, the accounting policy for accounting purposes can prescribe the procedure for revaluing foreign currency as the exchange rate changes. This is provided for in paragraphs 7, 9–10 of PBU 3/2006, paragraph 7 of PBU 1/2008.

When revaluing, exchange rate differences arise:

• positive - if the exchange rate to the ruble on the date of revaluation is higher than on the date of initial accounting of foreign currency;

• negative – if the exchange rate against the ruble falls.

This follows from paragraph 4 of paragraph 3 and paragraph 11 of PBU 3/2006. It is advisable to formalize the calculation of exchange rate differences in the form of an accounting statement drawn up in any form.

Take into account positive exchange rate differences as part of other income (clause 7 of PBU 9/99). Negative exchange rate differences – in other expenses (p.

Source: https://vip-real-estate.ru/2021/05/03/provodka-perevoda-valyuty-s-tranzitnogo-scheta-na-tekushhij/

Why is currency control needed and what transactions does it apply to?

The state organizes foreign exchange controls to limit capital outflow and support the national currency. This procedure also makes it possible to identify various illegal tax “schemes” with the participation of foreign counterparties.

The following categories of transactions are subject to mandatory currency control:

1. Between residents and non-residents. It is important to understand here that even if a Russian company pays a foreign partner in rubles, it is still a currency transaction subject to control.
2. Foreign exchange transactions between residents.
3. Ruble transactions between non-residents.
4. Any movement of funds or securities across the state border.

Since we are talking about export-import operations from the point of view of a Russian company, we will further consider transactions related to paragraphs 1 and 4.

How banks carry out currency control

To carry out settlements with foreign partners, a Russian company must open an account in one of the authorized banks and sign a contract.

The contract, depending on its category, must indicate the exact terms of payment, delivery of goods (provision of services), return of the advance or repayment of the loan.

The procedure for a bank to carry out currency control primarily depends on the amount of the transaction. It must be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of signing the contract. Further, the procedure will depend on the scale of the transaction in ruble equivalent.

If the contract is small - for an amount less than 200 thousand rubles, then no documents need to be submitted to the bank. The businessman only needs to inform the credit institution of the currency transaction code (Appendix 1 to instruction No. 181-I).

For larger transactions, the order depends on the category of the transaction: export, import or loan settlements.

For medium-sized transactions, the businessman must provide a contract to the bank. The credit institution will determine the transaction code based on this document.

If the transaction is large (over 6 million rubles for export or over 3 million rubles for import and credit), then the bank not only takes the contract from the businessman, but also registers it, assigning a unique number.

This procedure replaced the issuance of transaction passports, which were in effect until March 2021. Exporters can register not only a finished contract, but also its draft. In this case, the document must be signed by the foreign buyer and submitted to the bank within 15 days after registration.

For all large contracts that the bank registers, the businessman must draw up a special form provided for in Appendix 6 to Instruction No. 181-I - a certificate of supporting documents (SPD).

The SPD contains a list of documents related to the execution of the contract. It indicates the amounts and timing of receipt of funds to an account in a Russian bank.

The SPD must be submitted to the bank within 15 days after the end of the month in which the transaction was executed. Depending on the category of the contract, this may be:

1. For export shipments or import purchases, the month in which the declaration was issued.
2. When providing services - the month in which the acceptance certificate was signed.
3. When repaying a loan or advance by a foreign counterparty, the month in which the money was credited to the Russian company’s account.

Payment for goods in foreign currency on the terms of 100% prepayment

How are transactions related to the import into the territory of the Russian Federation of goods, payment for which was made in foreign currency on the terms of 100% advance payment, reflected in the organization’s accounting?

A wholesale trade organization purchased goods with a contract value of 15,000 euros under a contract concluded with a foreign counterparty. Delivery of goods is carried out on DDU terms. Ownership of the goods passes to the organization at the time of registration of the cargo customs declaration (CCD). The customs value corresponds to the contract value of the goods. The euro exchange rate established by the Central Bank of the Russian Federation on the date of transfer of the preliminary payment (01/11/2008) is 35.9214 rubles/euro, on the date of registration of the customs declaration and payment of customs duties (01/28/2008) - 36.0714 rubles/euro. In the month of purchase, all goods were sold.

Content

Accounting

Disposal of assets in the order of advance payment for goods is not recognized as expenses of the organization (clause 3 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n).

The amount of the transferred prepayment is reflected in the debit of account 60 “Settlements with suppliers and contractors” in correspondence with the credit of account 52 “Currency accounts” and is accounted for separately (Instructions for the use of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31. 2000 N 94n).

Accounting entries for the organization's foreign currency accounts, as well as for transactions in foreign currency, are made in rubles in amounts determined by converting foreign currency at the exchange rate of the Central Bank of the Russian Federation effective on the date of the transaction. At the same time, these entries are made in the currency of settlements and payments (clause 24 of the Regulations on maintaining accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n).

Please note that in accordance with the new edition of paragraphs 9, 10 of the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (PBU 3/2006), approved by Order of the Ministry of Finance of Russia dated November 27, 2006 N 154n (taking into account the changes made by clause 3 of Order of the Ministry of Finance of Russia dated December 25, 2007 N 147n;), the amount of the received advance payment is taken into account in ruble valuation at the rate in effect on the date of the transaction in foreign currency, as a result of which this advance payment is accepted to accounting. Acceptance for accounting of goods for which the organization has transferred an advance payment is carried out in assessment in rubles at the rate in effect on the date of conversion of the funds of the transferred advance payment into rubles. Recalculation of the cost of goods, as well as funds of the transferred advance payment after they have been accepted for accounting due to changes in the exchange rate, is not carried out.

Goods are accepted for accounting at actual cost, which, when purchased for a fee, recognizes the amount of the organization's actual costs for the acquisition, excluding VAT and other refundable taxes (except for cases provided for by the legislation of the Russian Federation) (clauses 2, 5, 6 of the Accounting Regulations accounting “Accounting for inventories” PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 06/09/2001 N 44n).

In the case under consideration, the actual costs of purchasing the goods are the amount paid according to the contract to the foreign counterparty, the import customs duty and customs fees for customs clearance paid to the customs authority (which will be discussed below) (paragraph 3, 5, 11, paragraph 6 of PBU 5/ 01).

Acceptance of goods for accounting is reflected in the debit of account 41 “Goods” in correspondence with the credit of accounts: 60 (for the amount of the contract value of the goods) and 76 “Settlements with various debtors and creditors” (for the amount of import customs duties and customs duties) (Instructions for application of the Chart of Accounts).

Customs payments

When customs clearance of imported goods, the organization in the case under consideration pays import customs duties, VAT and customs fees for customs clearance (clauses 1, 3, 5, clause 1, Article 318 (Article 318), clause 1, clause 1, Article 319 ( Article 319), paragraph 1 of Article 357.1 (Article 357.1) of the Customs Code of the Russian Federation).

Customs duties and taxes are paid in the currency of the Russian Federation (clause 2 of Article 331 (Article 331) of the Labor Code of the Russian Federation, clause 5 of Article 30 of the Federal Law of July 24, 2007 N 198-FZ). The calculation of the amounts of customs duties payable is carried out in the currency of the Russian Federation (clause 2 of Article 357.3 (Article 357.3) of the Labor Code of the Russian Federation).

When importing goods, customs duties and taxes must be paid no later than 15 days from the date of presentation of the goods to the customs authority at the place of their arrival in the customs territory of the Russian Federation (clause 1 of Article 329 (Article 329) of the Labor Code of the Russian Federation). Customs fees for customs clearance must be paid before filing a customs declaration or simultaneously with filing a customs declaration (clause 1 of Article 357.6 (Article 357.6) of the Labor Code of the Russian Federation).

Value added tax (VAT)

Operations for the import of goods into the customs territory of the Russian Federation are recognized as subject to VAT taxation (clause 3, clause 1, article 318 (Article 318) of the Labor Code of the Russian Federation, clause 4, clause 1, article 146 Tax Code Article 146 of the Tax Code of the Russian Federation). When importing goods into the customs territory of the Russian Federation, the tax base for VAT is determined in accordance with Chapter. 21 Tax Code Article 143 of the Tax Code of the Russian Federation and customs legislation of the Russian Federation (clause 1 of Article 153 Tax Code Article 153 of the Tax Code of the Russian Federation). When importing goods, the VAT tax base is determined as the sum of the customs value of these goods and the customs duty payable (clauses 1, 2, clause 1, Article 160 Tax Code, Article 160 of the Tax Code of the Russian Federation).

The organization has the right to deduct the amount of VAT actually paid when importing goods into the customs territory of the Russian Federation after registering the purchased goods and if there are documents confirming the actual payment of VAT. Thus, for a tax deduction for VAT, the organization must have a customs declaration for imported goods and payment documents confirming the actual payment of VAT to the customs authority (clause 2, clause 2, article 171 Tax Code Article 171, clause 1, article 172 Tax Code Article 172 of the Tax Code of the Russian Federation, clause 10 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books for value added tax calculations, approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914).

Corporate income tax

In accordance with paragraph. 2 tbsp. 320 Tax Code Article 320 of the Tax Code of the Russian Federation, an organization has the right to determine the cost of purchasing goods, taking into account the costs associated with the acquisition of these goods. The procedure for forming the cost of purchasing goods is determined by the organization in its accounting policies for tax purposes and is applied for at least two tax periods.

In this case, we proceed from the condition that the accounting policy of the organization for profit tax purposes stipulates that customs payments (import customs duties, customs duties) are included in the cost of goods (see Letter of the Federal Tax Service of Russia for Moscow dated 09.09.2005 N 20-12 /64164.2 ).

The contract value of goods, expressed in foreign currency, is recalculated into rubles at the rate of the Central Bank of the Russian Federation on the date of transfer of ownership of these goods (Clause 10, Article 272 Tax Code, Article 272 of the Tax Code of the Russian Federation), that is, in tax accounting, the contract value of goods is 541,071 rub. (15,000 euros x 36.0714 rubles/euro).

In the situation under consideration, a positive exchange rate difference arises in tax accounting for settlements with a foreign supplier, which is recognized for profit tax purposes as part of non-operating income on the last day of the current month (clause 11 of article 250 Tax Code Article 250, clause 7 of clause 4 of article 271 Tax Code Article 271 of the Tax Code of the Russian Federation).

Application of PBU 18/02

Positive exchange rate difference taken into account when generating taxable profit (loss) in the amount of 2,250 rubles. (15,000 euros x (36.0714 rubles/euro - 35.9214 rubles/euro) forms a permanent difference, which leads to the emergence of a permanent tax liability. The contract value of the goods, which forms the accounting profit (loss) in the month of sale of the goods, is 538,821 RUB (15,000 EUR x 35.9214 RUB/EUR), and the value forming taxable profit (loss) is 541,071 RUB (15,000 EUR x 36.0714 RUB/EUR).The difference between these amounts (also in in the amount of 2250 rubles) leads to the formation of a permanent tax asset (clauses 4, 7 of the Accounting Regulations “Accounting for income tax calculations” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

Since in the situation under consideration all the goods were sold in the month of its acquisition, then, based on the requirement of rational accounting, the organization may not reflect these permanent differences and the corresponding permanent tax liabilities (assets) in accounting (clause 7 of the Accounting Regulations “Accounting Policy organization" PBU 1/98, approved by Order of the Ministry of Finance of Russia dated December 9, 1998 N 60n).

Subaccount designations used in the posting table

To balance account 60:

60-1 “Payments for delivered goods”;

60-2 “Calculations for advance payment.”

Order of the Ministry of Finance of Russia N 147n comes into force with the financial statements of 2008 (clause 2 of the Order). Therefore, it is subject to application in relation to transactions performed from 01/01/2008.

This scheme does not consider operations related to the sale of goods, which are reflected in the generally established procedure.

Import customs duty is paid in the amount established by the Customs Tariff of the Russian Federation, approved by Decree of the Government of the Russian Federation of November 27, 2006 N 718. In the situation under consideration, we proceed from the condition that the organization imports goods in respect of which an import customs duty is established in the amount of 10% of the customs value goods.

Customs duty is paid in the amount established by Decree of the Government of the Russian Federation of December 28, 2004 N 863 “On the rates of customs duties for customs clearance of goods.”

N.A. Yakimkina, Consulting and Analytical Center for Accounting and Taxation

Legal documents

• (Article 318)
• (Article 319)
• (Article 357.1)
• (Article 331)
• (Article 357.3)
• (Article 329)
• (Article 357.6)
• (Article 318)
• (Tax Code Article 146)
• (Tax Code Article 143)
• (Tax Code Article 153)
• (Tax Code Article 160)
• (Tax Code Article 171)
• (Tax Code Article 172)
• (Tax Code Article 320)
• (Tax Code Article 272)
• (Tax Code Article 250)
• (Tax Code Article 271)

Sanctions for violations of currency laws

Violations in the field of currency control are divided into two main categories: incorrect execution (failure to submit) of the necessary documents and non-receipt of foreign currency earnings.

Sanctions for errors in document preparation for the first violation amount to up to 5 thousand rubles. for officials and up to 50 thousand rubles. – for organizations. If the mistake is made again, the fine will increase significantly. The guilty person will have to pay up to 15 thousand rubles, and the organization – up to 150 thousand rubles. (Clause 6 and 6.4 of Article 15.25 of the Administrative Code).

The penalty for late submission of documents to the bank depends on the period of delay. Maximum fines are provided for violation of the deadline for more than 30 days: up to 5 thousand rubles. for an official and up to 50 thousand rubles. – for an organization (clause 6.3 of article 15.25 of the Administrative Code).

For violation of the deadlines for the return of foreign currency funds, the fine on the organization will be 1/150 of the key rate of the Central Bank of the Russian Federation of the amount of delay for each day. At the same time, a fixed fine in the amount of 0.75 to the full amount of non-refund may be applied. In any case, the guilty official will be fined from 20 to 30 thousand rubles. (Clause 4 and 5 of Article 15.25 of the Administrative Code).

Administrative punishment is applied for relatively “small” scale violations, amounting to up to 9 million rubles at the current exchange rate. If larger amounts are stuck abroad, then Art. 193 of the Criminal Code of the Russian Federation. The maximum sanctions under it (in aggravating circumstances) can reach a fine of 1 million rubles. and imprisonment for up to 5 years.

How to avoid punishment for violating the rules of working with currency

Violations of the procedure for settlements with foreign partners will lead the company to serious losses. And in some cases, the perpetrators may even lose their freedom. Is it possible to avoid such an outcome? The simplest answer: if you do not break the law, there will be no punishment.

But not everything in such a situation depends on the goodwill of the Russian businessman. For example, a foreign partner did not pay for the goods within the period specified in the contract. But in the general case, the Russian company will still be guilty. This is the position of not only the regulatory authorities, but also the Constitutional Court (decision dated May 19, 2009 No. 572-О-О).

Punishment will not be applied only if the reason for non-fulfillment of the contract was force majeure circumstances: natural disaster, military action, etc. And the Russian side of the transaction will be responsible for the “ordinary” dishonesty of a foreign partner.

To avoid such unpleasant situations, you can use the following protection options:

1. Insure the risks of non-receipt of revenue or non-receipt of imported goods for which an advance payment has been made.

1. Use a bank guarantee. This service is in many ways similar to insurance, but is provided by credit institutions.

1. Make payments using a letter of credit. In this case, the buyer immediately reserves funds in a special account. Therefore, the supplier can be sure that after shipment of the goods the bank will transfer him the due amount.

You can also postpone the payment deadline. But you need to sign an additional agreement to the contract and submit it to the bank before the end of the initial period.

Currency accounts

Reflection in accounting of receipt of payment from foreign buyers (customers) for export goods and materials (work, services) sold by them to the organization’s foreign currency accounts.

Reflection in the accounting records of the receiving organization of the direction of funds in foreign currencies by the founders to increase the authorized (share) capital.

Reflection in accounting of foreign currency purchase transactions.

Reflection in accounting of the purchase of foreign currency for the transfer of an advance payment to a foreign supplier on account of the upcoming supply of imported goods (materials). The purchased currency is credited on the day of its purchase. The advance payment to the supplier is transferred the next day after the purchase of the currency.

Reflection in accounting of the write-off of funds from the organization's foreign currency accounts to repay debts on mandatory and other payments.

Reflection in accounting of foreign currency sales transactions. The sold currency is written off on the day of its sale.

Reflection in accounting of foreign currency sales transactions. The sold currency was not written off on the day of its sale.

Reflection in accounting of the conversion of current currency amounts from one currency to another through direct transfer (conversion) of currencies.

Reflection in accounting of recalculation (revaluation) of the currency balance (value of banknotes) on the organization’s foreign currency accounts.