Not every decision should be approached with the utmost rigor.

Their validity is more than 1 year. Long-term bills can be secured by collateral (assets). Promissory notes are widely used in the purchase of homes by individuals, as well as fixed assets by both small and large corporations.

Debt on long-term bills is paid periodically throughout the term of the bill. Each payment includes:

1.% on the balance of the outstanding amount of debt. 2. Reduction of promissory note debt (face value).

The amount of% decreases in each period. Long-term promissory notes are recorded at their face value. The company is also developing a schedule of payments on the bill.

Receipt of loans on a promissory note is reflected by the following posting:

Dt “Cash” Kt “Pledge promissory notes issued for payment”.

Then after a certain period of time there are payments on the bill:

Dt “Financial expenses (% on promissory notes issued)” Dt Pledge promissory notes issued for payment “Kt” Cash “.

In the balance of the reduction of the amount of debt on the bill for the next year is shown as current debt (short-term), and the balance unpaid after that – as long-term debt.

Accounting for long-term liabilities arising from financial leases (leasing)

Lease is the provision by one party (landlord) to another party (lessee) of property for temporary use for a certain period of time for a certain fee on the basis of a lease agreement.

Long-term lease is called leasing (lease for a period of 3 years or more). There are two types of leasing: operating and financial.

Under operating leases, the property is leased for a short period. Ownership in this case remains with the landlord. The lessee reflects the rent (and usually the operating costs associated with the use of the object).

The rent is reflected in the tenant by the following accounting entry:

Dt “Rental costs” Kt “Cash”.

In foreign countries, long-term financial leasing is widely used as a means of forming long-term assets.

A finance lease is a lease under which the lessee assumes all the risks and expenses associated with the use of the leased property. In a finance lease, the lessee accounts for the leased assets as its own assets.

According to international accounting standards, leasing is considered financial if the lease agreement provides for at least one of 4 conditions:

Ownership of the leased property, after the expiration of the lease, passes entirely to the lessee. The lessee is given the opportunity after the expiration of the lease to purchase property at a price below market or renew the lease. The lease term covers most of the useful life of the leased property. The present value of the minimum lease payments is greater than or equal to the market value of the leased asset.

For settlements with the landlord at the enterprise the schedule of payments on financial leasing is developed.

Receipt of equipment for the enterprise on the terms of financial leasing is reflected in the accounting of the following accounting entries:

Dt “Fixed assets (equipment for leasing)” Kt “Leasing debt”.

Each year, the lessee company reflects in the amount of depreciation of leasing equipment:

Dt “Depreciation costs” Kt “Depreciation of leasing equipment”.

The company also reflects the cost of%, the amount of payment and reduction of lease debt:

Dt “Financial expenses (% on leasing)” Dt “Debt on leasing” Kt “Cash”.

In the balance sheet fixed assets for leasing are shown as a separate item among fixed assets, and debt – in liabilities among long-term debt.

The part of the debt to be paid next year is shown in the balance sheet as short-term debt, and the rest as long-term.

06.03.2011

Ethics of business communication and professional tact and etiquette. Abstract

The personality of the taxpayer, his humanity, high moral and ethical qualities should become a model, the basis for websites that write your lab report the formation of a morally educated, responsible civil servant, lay the foundations of the modern dimension of society

The authority of the tax office largely depends on professional skills, knowledge of professional etiquette and the ability to be tactful to the taxpayer.

Business etiquette is a system of legally established, historically established and naturally established rules of conduct and communication in various spheres of official and extracurricular activities, which meet the moral requirements of society and the principles of Ukrainian morality. Its specificity is that the rules have not only moral significance, but legal consolidation, because they are included in the mandatory instructions regulated by statutes, orders, rules, regulations, etc.

Knowledge of job etiquette is one of the important indicators of employee professionalism.

Business etiquette has internal and external aspects. The internal structure of the taxman’s etiquette belongs to the external – the rules of official conduct. The external aspect includes: the obligation to greet each other regardless of personal relationships, the ability to respect and value their own and others’ time, the inadmissibility of gossip and unfriendly relationships, listening to and respecting the advice of elders.

In professional etiquette it is very important to match the manners, appearance, language, gestures, clothing to the nature of the social role in which a person acts. To greet politely, to thank, to listen carefully to the interlocutor, to treat women and the elderly with respect, to apologize if there is an inconvenience – all this does not require much effort and effort, but is mandatory in relationships with people.

The peculiarity of professional activity is the focus of the taxpayer’s interests on the main goal and meaning of life – service to the state. This is the source of inspiration for one’s own moral improvement.

The ability to behave with people properly is one of the important factors that helps to succeed in business. There are six basic principles that allow you to do this, namely:

punctuality; confidentiality; courtesy, friendliness, friendliness; attention to others; appearance; literacy.

But even the best knowledge of etiquette does not guarantee the correctness of human behavior, if he is not able to emotionally support the interlocutor. The real circumstances are so diverse that no rules and regulations are able to cover them completely. The developed tact allows to define a certain measure in statements and actions, and also in display of sincere interest to other person. It is tact that helps to find the right way to solve problems, without degrading other people’s dignity, without losing one’s own dignity.

It is important to remember that when communicating with taxpayers, the following are not allowed:

arrogant tone, rudeness, arrogance, rude wording of remarks; threats, remarks and remarks that degrade human dignity; biased reproaches and remarks; threatening gestures and signs, as well as other actions that offend the individual, degrade his dignity;

When addressing a taxpayer, you must first greet, ask about the reasons that led the person to the tax authority and address them as much as possible. When a taxpayer applies, he should be listened to carefully, answered a question, or explained where to go to resolve it. If necessary, calmly, without irritation, repeat the answer and explain its essence. In no case can the taxpayer be told that his request is insignificant. The traffic police officer must act clearly, promptly, professionally, competently, while expressing sympathy, friendliness and respect for the interlocutor.

Special tact and attention should be paid to those who show nervousness, fear or embarrassment. Typically, this reaction is observed in overly excited, vulnerable people. You should never respond with sharpness to sharpness, rudeness to rudeness. Calm, firm and friendly manner of communication – the best way to eliminate the negative reaction and create a normal atmosphere for conversation.

These rules should, in particular, be taken into account when checking financial documents, because the fact itself makes the taxpayer worried, this operation must be carried out clearly and quickly. It is important for the taxpayer to think that it is not bias but existing requirements that oblige the traffic police officer to perform this task. The manner of treatment should remain unchanged and not indicate increased vigilance, even if the taxpayer has certain suspicions.

It is especially important to comply with the rules of professional ethics and tact in imposing a fine. Keep in mind that if a taxpayer violates it, if it is minor, you can do without remarks.

Such actions form in the taxpayer confidence in the justice of punishment and the inadmissibility of such acts. Otherwise, the imposition of punishment will be regarded as a manifestation of arbitrariness and perseverance of the traffic police officer and will form a feeling of dissatisfaction and disgust. Not every decision should be approached with the utmost rigor. Any miscalculations in the work of a traffic police officer, cases of indecent behavior, rudeness and disrespect can get a wide resonance and cause people to misunderstand the activities of traffic police officers.

The traffic police officer must show special endurance and tact in conflict situations, taking all possible measures to stop and eliminate them. In this case, he must be guided by the usual rules of ethics. Keep in mind that the slightest tactlessness, sharpness, rudeness, irritation (as well as indecision and weakness, lethargy) can lead to conflict. Conversely, correct, confident and decisive action, endurance and calmness can solve any problem.

If the taxpayer reacts excitedly to the remarks, it is necessary to give him time to calm down, and then to convince that in his actions the traffic police officer is guided by the interests of the state, the need to fill the budget. When explaining to a taxpayer the correctness of his actions, you should refer to certain laws, regulations and other regulations.

By creating patterns of behavior in different situations and explaining how to behave, etiquette teaches a person manners and the best moral qualities: mercy, kindness, respect for people.