In December 2003, 1C released a new version 4.5 of the Accounting configuration for 1C: Enterprise 7.7. When developing this solution, much attention was paid to improving the recording of transactions in accordance with PBU 18/02 "Accounting for Income Tax Calculations". This article, prepared by IA Berko, auditor, methodologist of the department for development of standard solutions at 1C, examines various aspects of the use of this document by users of the popular software product "1C: Accounting 7.7".
Let's consider a cross-cutting example of the application of the norms of PBU 18/02 "Accounting for calculations of income tax", approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n and entered into force this year (hereinafter - the Regulation), by users of the "Accounting" configuration (version 4.5 ).
Initial data of the example
Let LLC "Our firm" was registered in 2002, is engaged in sewing clothes, wholesale trade and rendering services to the population (minor repair of clothes, etc.), has 2 production divisions (not separate) - a cutting site and a sewing workshop, as well as warehouse. The organization is not a payer of UTII. As of January 1, 2003, the information base contained the following data (Table 1).
Table 1
Balances on accounts of accounting and tax accounting as of 01.01.2003
Check |
Balance at the beginning of the period |
The composition of the objects of analytical accounting (subconto) |
||
Name |
Credit |
01.1 | OS in the organization | Warehouse rack | 02.1 | Amorth. OS, account. on account 01.1 | 10.1 | Raw materials and supplies | 19 | VAT on purchases values | 20 | Primary production | Finished products - Sewing workshop | 41.1 | Goods in warehouses | Coat imp. male - 20 pcs. in stock | 43 | Finished products | Men's coat (own) - 6 pcs. in stock | 51 | Settlement accounts | 60.1 | Calc. with post. in rubles | 60.11 | Calc. with post. into the shaft. | 66.1 | Short term loans in rubles | 68 | Taxes and fees | 69 | Calc. on social insurance | 70 | Calc. on wages | 71.1 | Settlements in rubles | 75.1 | Contributions to the authorized capital | 76.5 | Calc. from deb. and credit. in rubles | 80 | Authorized capital | 84.2 | Loss subject to. covering | H01.05 | Form. cons. main pr-va | H02.01 | Access. and select. materials | H02.02 | Access. and select. goods | H02.03 | Finished products | H05.01 | Initial cost of fixed assets | H05.02 | Depreciation of fixed assets | H11.02 | Losses for 2002 |
The elements of the organization's accounting policy for 2003 that are important for the purposes of this article are as follows:
1. In the area accounting:
- PBU 18/02 "Accounting for income tax calculations" is applied, while the incoming balances on accounts 09 "Deferred tax assets" and 77 "Deferred tax liabilities" as of 01.01.2003 are not formed;
- The cost of inventories is written off according to the weighted average estimate for the month;
- The remainder of the work in progress is estimated at direct costs;
- Indirect costs are allocated between types of activities (types of nomenclature of products, works and services) in proportion to the share of proceeds from specific activities in the total amount of proceeds;
- Costing is in progress full cost products (works, services), that is, accounts 25 and 26 are written off to the debit of account 20 "Main production".
2. In the area of income taxation:
- For the purpose of calculating income tax, income and expenses are determined on an accrual basis;
- The cost of inventories is written off according to the weighted average estimate for the month.
Entering initial balances for further application of PBU 18/02
Since PBU 18/02 involves the identification of differences in the valuation of assets and liabilities, the comparison of opening balances according to accounting and tax accounting data is essentially the first stage of work.
Just in case, we give a table with the most typical options comparison of balances on accounts of accounting and tax accounting (table 2).
table 2
Comparison of balances on accounts of accounting and tax accounting in the standard configuration "Accounting" (rev. 4.5) (most typical cases)
Accounting |
Tax accounting |
Account name |
Account name |
01 | Fixed assets | H05.01 | Cost of property, plant and equipment | 03 | Profitable investments in material assets |
| 02 | Depreciation of fixed assets | H05.02 | Accrued depreciation of fixed assets | 04 | Intangible assets and R&D expenses | H05.03 | Initial cost of intangible assets |
| 05 | Amortization of intangible assets | H05.04 | Accrued amortization of intangible assets | 07 | Equipment for installation | H01.02 | Equipment cost accounting | 08.4 | Purchase of individual items of property, plant and equipment | H01.01 | Formation of the cost of fixed assets | 08.3 | H01.09 | Construction of property, plant and equipment | 08.5 | Purchase of intangible assets | H01.08 | Formation of the value of objects of intangible assets | 08.8 | R&D performance | H01.03 | Formation of R&D expenditures | 10 | Materials (edit) | H02.01 | Receipt and disposal of materials | 15.1 | Procurement and purchase of materials | 16.1 | Deviation in the cost of materials | 20 | Primary production | H01.05 | Formation of direct costs for the production of goods (works, services) of the main production | 21 | Semi-finished products of our own production | H02.07 | Receipt and disposal of semi-finished products of own production | 41 | Goods | H02.02 | Receipt and disposal of goods | 42 | Trade margin | 43 | Finished products | H02.03 | Receipt and disposal of finished products | 44 | Selling expenses | H01.07 | Shipping costs for the delivery of purchased goods | 45 | Goods shipped | H02.04 | Refinery shipped without transfer of ownership | 58.1.1 | Shares | H02.08 | Shares | 58.2 | Debt securities | H02.05 | Receipt and disposal of securities | 58.1.2 | Stock | 58.5 | Acquired rights in the provision of financial services | H02.06 | Acquisition of rights in the framework of the provision of financial services | 94 | H16 | Shortages and losses from damage to values | 97 | Future expenses | H04 | Future expenses |
Comparing the data of accounting and tax accounting, it is possible to find the total amount of differences in the valuation of assets and liabilities as of the date of application of PBU 18/02 (in our example - January 1, 2003, see table 3).
Table 3
Balances as of 01.01.2003, reduced to a form convenient for comparing accounting and tax accounting
Accounting |
Tax accounting |
||||||
Check |
Balance at the beginning of the period |
Check |
Balance at the beginning of the period |
||||
Name |
Debit |
Name |
Debit |
01.1 | OS in the organization | H05.01 | Initial article of OS | 02.1 | Amorth. OS, account. on account 01.1 | H05.02 | Depreciation of fixed assets | 10.1 | Raw materials and supplies | H02.01 | Access. and select. materials | 19 | VAT on purchases values | 20 | Primary production | H01.05 | Form. cons. main pr-va |
41.1 | Goods in warehouses | H02.02 | Access. and select. goods | 43 | Finished products | H02.03 | Finished products | 51 | Settlement accounts | 175 000,00 | There is no analogue - we believe that the estimate cannot differ from the accounting one | 60.1 | Calc. with post. in rubles | 60.11 | Calc. with post. into the shaft. | 66.1 | Short term loans in rubles | 68 | Taxes and fees | 69 | Calc. on social insurance | 70 | Calc. on wages | 71.1 | Settlements in rubles | 75.1 | Contributions to the authorized capital | 76.5 | Calc. from deb. and credit. in rubles | 80 | Authorized capital | 84.2 | Loss subject to. covering | H11.02 | Losses for 2002 |
Then it all depends on whether the organization intends to enter opening balances on accounts 09 "Deferred tax assets" and 77 "Deferred tax liabilities". The obligation to enter these balances from the PBU 18/02 itself does not follow, therefore, this is a voluntary matter, subject to consolidation in the accounting policy of the organization, which was noted by the Ministry of Finance of Russia in a letter dated April 15, 2003 No. 16-00-14 / 129.
If the organization decided to enter the opening balances for accounts 09 and 77
The advantage of this solution is that it improves the accuracy of reflecting retained earnings (losses) of previous years. Indeed, if there is a deferred tax liability, then the net profit remaining at the disposal of the enterprise is less (and in the case of a deferred tax asset, on the contrary, it is more - the presence of such an asset just means that the tax has already been paid, as it were, "for future periods"). There are two drawbacks from a practical point of view, and each of them may turn out to be significant:
1. When entering the opening balances, you need to divide all the differences in the valuation of assets and liabilities into temporary and permanent. This can be difficult if there are a lot of accounting objects that have differences in valuation in accounting and tax accounting (for example, if there are 300 fixed assets, and each of them is given about 5 minutes, then it will take 1500 minutes, that is, 25 hours of work) ... Indeed, for each object, you need to find the reason (reasons) for the difference, then to classify the difference itself either as temporary, or as permanent, or as both, and enter the appropriate entries on accounts 09 "Deferred tax assets", 77 "Deferred tax liabilities ", NPR" Permanent differences "(a special auxiliary off-balance sheet account designed to summarize information on the occurrence and write-off of permanent differences in the valuation of assets and liabilities of an organization, for more details see the section" Accounting for permanent differences "below).
2. If the organization did not do this work right away, then it may be necessary to revise all entries for accounts 09 and 77, that is, for example, reposting the "Depreciation" and "Closing of the month" documents, correcting previously made manual adjustments for accounts 99, 09, 77, 68 (if they were produced). At the same time, there may be fears that, due to some reason, the data for already "closed" periods may change (in addition to the data on accounts 09 and 77). And besides, it will be necessary to explain why, for example, in the annual report for 2003, the opening balances "suddenly" changed not only in comparison with the reporting of last year (this can be easily explained by the introduction of PBU 18/02), but also in comparison with interim reporting for 2003 (but this can already be regarded as picky tax inspector as confirmation that inaccurate reporting was previously provided to the inspectorate, and we will have to argue with this).
We have already made the assumption that LLC "Our firm" does not enter the opening balances for accounts 09 and 77 as of 01.01.2003. Nevertheless, let us consider an example of how it would be necessary to enter the initial balances for accounts 09 and 77, and, if necessary, for the NDP account, if such a decision was made.
Table 3 shows that the difference in the initial cost of fixed assets was 6,000 rubles. (176,000 rubles in accounting and 170,000 rubles in tax accounting). With the help of standard reports for 2002 (balance sheet for the account, account card for subconto, etc.), as well as with the help of the report "Analysis of the state of tax accounting", you can find out the composition of fixed assets in the valuation of which there was a difference, and the reasons for the difference for each item. In this case, we have only one object - a warehouse rack. Opening operations for the formation of its value (on account 08 in accounting and H01.01 in tax accounting), we find out the reasons for the difference. Let's consider several possible cases:
1. The difference is explained by the fact that in accounting in the cost of fixed assets were included interest on the loan in the amount of 6,000 rubles, which in tax accounting were included in non-operating expenses. Then the entire difference in the assessment of the object can be attributed to a taxable temporary difference, and an entry can be made on the debit of account 84.2 "Loss of past years to be covered" (if there were retained earnings, then instead of this account there would be account 84.3 "Retained earnings in circulation ") and the credit of account 77" Deferred tax liabilities ", according to the analytics" Fixed assets ", in the amount of 1,228.8 rubles. (the difference in the appraisal of the residual value of RUB 5,120 x income tax rate of 24%).
2. If the reason for the difference is the same as in the previous case, but for the purposes of determining the tax base in 2002, only 4,500 rubles were accepted, and the remaining 1,500 rubles. - not accepted (due to exceeding the standards in accordance with Art. 269 of the Tax Code of the Russian Federation), then, accordingly, deferred tax liabilities will amount to only 921.6 rubles. (5,120 rubles x 4,500 / 6,000 x 24%), and permanent differences in the valuation of an object of fixed assets will be 1,500 x 5,120 / 6,000 = 1,280 rubles, that is, you will need to make 2 entries:
Debit 84.2 Credit 77 (subconto "Fixed assets") - 921.6 rubles; Debit NPR.01 (subconto "Warehouse rack") - 1,280 rubles.
For the depreciable property, the residual value is compared for the purpose of determining differences. It is assumed that when the value of an item of fixed assets is transferred to expenses or to the value of other assets, all differences in value are also written off in proportion to the value itself.
3. If there are two reasons - interest on the loan and the amount difference, then they together can give either only one effect - temporary differences, as in the very first case, or two - as in the second case.
Having entered the necessary records for fixed assets into the database, we continue the analysis of Table 3 and see the difference in the assessment of the balances of work in progress, goods, finished goods.
The difference in the valuation of goods can be found and "formalized" in much the same way as in the case of fixed assets, and here, perhaps, everything is even simpler. For example, if we find that in accounting, additional costs for their purchase were included in the cost of goods, and in tax accounting, in accordance with Article 320 of the Tax Code of the Russian Federation, they were immediately recognized as expenses, then we make an entry:
Debit 84.2 Credit 77 (subconto "Goods") - 1,585.23 rubles. (6,605.11 x 24%).
True, the situation can become more complicated if, nevertheless, when purchasing goods, there were constant differences in valuation, for example, if during a business trip to purchase specific goods there was an excess of travel expenses. Then the amount of permanent differences attributable to the remainder of a particular product (that is, not yet affecting expenses in 2002) must be attributed to the NDP. 41.
With assets associated with the production process (work-in-progress, finished goods), things can be much more complicated. The fact is that different resources go into production (materials, services, depreciation of fixed assets and intangible assets, etc.), and each of these resources "drags along" its own differences in valuation - both permanent and temporary (which, accordingly, will entail the emergence of differences in costs when selling products, works and services). That is, in order to carefully track in a direct way how many and what differences fall on the remainder of the work in progress and finished goods, you need, firstly, to know the differences in the assessment of resources used in production in 2002, and secondly, to calculate the "overflow "these differences in production (and then - in the assessment of finished products), which is similar in complexity to the calculation of the very cost of products (works, services). This is a lot of work with a more or less complex production.
In conclusion, I would like to draw your attention to the difference between the accounting and tax loss for 2002. In this case, the standard method is not applicable here, since a loss is not an asset or a liability. It needs to be analyzed separately and for completely different purposes. More precisely, you just need to form a deferred tax asset based on the amount of loss according to tax accounting data, since a loss in accordance with Article 283 of the Tax Code of the Russian Federation can be carried forward and, accordingly, can reduce the income tax base. In this example, this is the entry:
Debit 09 (subconto "Losses of previous periods") Credit 84.2 - 3,925.92 rubles. (16 358 x 24%).
Thus, as always, we are faced with a dilemma: if we want to improve the accuracy of reporting, more work needs to be done (and for manufacturing enterprises- probably much more). And whether it is worth doing, each company must determine independently.
If the organization has decided not to enter opening balances
What was considered an advantage of the previous decision to enter balances for accounts 09 and 77 is a disadvantage here - retained earnings or uncovered loss of previous years may not be entirely reliable without taking into account deferred tax assets and liabilities. On the contrary, the procedure for entering opening balances itself is much simpler here, since all differences in the valuation of assets and liabilities that arose before the date of application of PBU 18/02 are considered permanent differences, since they can affect the differences in income and / or expenses only once. Permanent differences in the assessment of assets and liabilities in "1C: Accounting 7.7" as of the date of application of PBU 18/02 shall be reflected in the auxiliary off-balance sheet account of the NPR "Permanent differences" for sub-accounts, the codes of which coincide with the codes of the main accounts of accounting (for example, for the main funds, as you have already seen above - on the NPR.01 account, for finished products - on the NPR.43 account, etc.), so that in the future the movement of these differences is automatically tracked. You do not need to make any postings to balance sheet accounts at this time.
In particular, in the above example (see tables 1 and 3), 31.12.2002 for further comfortable work with the infobase, you need to enter the following entries:
Debit NPR.01, subconto "Warehouse rack" - 5,120 rubles; Debit NPR.20, subconto "Finished products", "Material costs", "Sewing shop" - 3,990 rubles; Debit NPR.41, subkonto "Imperial male coat" "- 6,605.11 rubles; Debit NPR.43, subkonto" Male coat (own) "- 5,240 rubles; Credit NPR.UP - 16,358 rubles.
From these postings, you can see the principle of reflecting entries on the CPD account:
- if the valuation of an asset in accounting exceeds the valuation of the same asset in tax accounting, then an entry is made for the difference on the debit of the NPR account;
- if on the contrary - the assessment of the asset in tax accounting exceeds the assessment in accounting - then the entry is made on the credit of the NPD account.
The rationale for this is as follows: debit entries for different subaccounts of the NPD account are written off to the debit of the NPR account.99 "Constant differences of the current period" (when the corresponding assets are written off to the expenses of the current period), and this entails the recognition of a permanent tax liability (that the excess accounting assessment of the asset over the tax assessment will entail in the future an excess of the amount of expenses in accounting over the amount of expenses in tax accounting, and due to this, an increase in the accrued amounts of income tax is possible, it seems quite obvious; here the task is simply to remind readers how to use the account NPD). Accordingly, the entries on the credit of account NPR.99 lead to the recognition of a permanent tax asset (as well as entries on the debit of the storno).
Accounting for permanent differences
According to the definition given in clause 4 of PBU 18/02, for the purposes of the Regulations, permanent differences are understood as income and expenses that form the accounting profit (loss) of the reporting period and are excluded from the calculation of the tax base for income tax both in the reporting and subsequent reporting periods.
For understanding general patterns accounting for persistent differences, it is useful to consider the various cases of their occurrence in practice. Take, for example, the following transactions for January 2003 related to the movement of constant differences.
1. Transactions on the movement of assets that had a difference in valuation at the beginning of 2003.
On January 10, 2003, 20 pcs were received at the warehouse. imported men's coats in the amount of 66,805.11 rubles. (in the tax accounting, the entire amount is included in the cost of the goods), 2 pcs were sold on 24.01.2003. of this product.
On 31.01.2003, depreciation of the fixed asset - warehouse rack was charged for distribution costs in the amount of RUR 2,346.67. (in tax accounting included in indirect costs 2,266.67 rubles).
Within a month, finished products were capitalized at the warehouse - men's coats of its own production in the amount of 12 pcs., With 5 pcs. the coat has been sold.
2. Other transactions in January 2003 related to the occurrence of permanent differences in the valuation of assets.
In January, the director presented advance reports, according to which 6,450 rubles were accepted for accounting. excess business trip expenses (account 26 "General business expenses") and 3 650 rubles. entertainment expenses (account 44.1.1 "Costs of circulation in organizations carrying out trading activities not taxable UTII "). At the end of the month, it turned out that of the total amount of entertainment expenses, only 1,080 rubles" fit "into the standard, the remaining 2,570 rubles are excess expenses.
In addition to the data on the above transactions directly related to permanent differences, we also provide the following information on the activities of Nasha Firma LLC in January 2003 for reference:
1. Proceeds from sales in accounting and tax accounting coincided and amounted to 131,441.7 rubles, including:
- from the sale of finished products - 12,500 rubles;
- from the sale of services - 11,000 rubles;
- from the sale of purchased goods - 107,941.70 rubles.
2. Loss from sales according to accounting data - 35,497.86 rubles, according to tax accounting data - 63,504.84 rubles.
3. Labor costs in total - 27,000 rubles.
When posting the "Close of the month" document, which generates, if there are constant differences in the current period, entries for the amount of a permanent tax liability (or asset), with the checkbox "Generate a report when posting a document" is set (this document must be carried out in two stages: first, perform all procedures, except for the procedures according to PBU 18/02, then do all the tax accounting operations, including regulatory ones, reconcile the tax accounting data, and then return again to the "Closing of the month" document and perform the procedures related to PBU 18/02; now we are talking about the latter stage) you can get a report on permanent differences (Fig. 1).
Figure 1. Movements in constant differences in asset valuation and calculation of the constant tax liability for January 2003.
Figure 1 shows that persistent differences in the valuation of objects "move" between types of assets exactly as the assets themselves move. So, comparing the lines, it is easy to see that the permanent differences formed on the general business expenses account due to the acceptance of travel expenses in excess of the norms in the amount of 6,450 rubles for accounting, subsequently "passed" into permanent differences in the assessment of work in progress, in accordance with the fact that the general operating expenses themselves were written off to account 20 "Main production" in accordance with the adopted accounting policy of the organization. Then the permanent differences "passed" partly to finished products(RUB 7,005.27), and partially (in the part attributable to the cost of services rendered) were recognized as permanent differences for the current period (RUB 3,048.10).
The permanent difference in the valuation of fixed assets was partially written off (as part of depreciation) and led to a difference in the amount of distribution costs of the current period between the data of accounting and tax accounting (80 rubles). Similarly, the constant difference in the valuation of goods sold (RUB 330.26) reflects the fact that the costs in this part are less in tax accounting than in accounting. At the bottom of the report, a calculation of a permanent tax liability is provided (a permanent tax asset, if any, will be reflected as a liability with a minus sign, since there is no concept of a “permanent tax asset” in PBU 18/02).
But you can see that Figure 1 shows only general information... In the considered example, there was a very small number of accounting objects and transactions, so many numbers could be recognized "at a glance". In practice, this usually does not happen - everything is much more complicated. Therefore, there is a need to decipher the permanent differences in the valuation of individual accounting objects. And such a decryption can be obtained by double-clicking on any cell in the report line with data on a certain type of assets or liabilities. For example, if we want to learn more about the permanent differences in the assessment of work in progress, goods, or to clarify what is "hidden" in the line "Other income and expenses", then we can get the decryptions shown in Figures 2, 3, 4, respectively.
Figure 2. Transcript of the movement of permanent differences in the estimate of work in progress for January 2003. The organization of analytical accounting of permanent differences is visible - it is the same as for the very costs of the main production.
Figure 3. Constant product differences. For large trade organizations, this decryption can consist of several hundred or even thousands of lines.
Figure 4. The line "Other income and expenses" contains excess entertainment expenses. But there could have been something else, so decryption will not hurt here either.
In principle, the movement of permanent differences can be seen in the program and with the help of standard reports on the CPD account "Permanent differences" (balance sheet for the account, account analysis, etc.), but still, specialized reports are more convenient. Comparing the movement of permanent differences in the valuation of assets (liabilities) with the movement of accounting objects to which they belong, it can be seen that the program is configured to write off the differences in proportion to the movements of the objects themselves, in the assessment of which they arose, which does not contradict PBU 18/02 and seems logical ...
Accounting for temporary differences
The accounting model incorporated in the standard solution for "1C: Accounting 7.7" is based on the fact that all differences in the valuation of assets and / or liabilities are divided into permanent and temporary. Of course, the difference in the valuation of an asset is not the same as a permanent or temporary difference in the amount of income or expenses of the current period. But, as we saw above with the example of permanent differences, the reason for the difference can arise in one period and when performing some operations, and the result, that is, the effect on the difference between accounting and tax profit (loss), can be revealed in a completely different period and when performing completely different operations. Specifically - those transactions that are associated with the recognition of income or expenses of the current period in accounting and / or for tax purposes. But in order to "go through the thorns", for example, accounting for a complex production process, "to the stars" of financial results (about which we have been told a lot in PBU 18/02 itself), you need to carefully track the intermediate links of this process, that is, temporary differences in the assessment assets or liabilities. Since temporary differences, like permanent ones, are not independent objects, such as fixed assets, or materials, or something else, but are only a reflection of a part of the assessment of real assets or liabilities from the point of view of PBU 18/02, they too " follow "the objects in the evaluation of which they arose.
That is, for assets, the equality is true:
Valuation in tax accounting = Valuation in accounting - Permanent differences + Taxable temporary differences - Deductible temporary differences
Or, if we take the change in the assessment of the accounting object for the period, then we get equality:
Change in valuation in tax accounting = Change in valuation in accounting - Movements of permanent differences + Movements of taxable differences - Movements of deductible differences
A change in the valuation of an asset in tax accounting, as a rule, entails a change in income or expenses, the same - in accounting. Taking this into account, from the last equality, one can obtain the formula given in clause 21 of PBU 18/02, multiplying the whole equality by the income tax rate, taking into account the change in signs from "+" to "-" (since a decrease in the valuation of assets means an increase in expenses, and vice versa).
However, in principle, there may be exceptions. For example, it can happen when one and the same object is formally accounted for in accounting as one type of asset, and in tax accounting as a different type of asset, but as a result, there are no real differences in income or expenses.
To reflect this and other rare situations in the new edition of the standard configuration, it is possible to "manually" manage the reflection of deferred tax assets on account 09 and deferred tax liabilities on account 77 using a special off-balance sheet account of the CWR "Adjustment of temporary differences" - when posting a document " Month-end closing "these adjustments are taken into account.
Thus, even in cases that are not directly provided for in the algorithm of a typical solution, the user has the opportunity to correct the actions of the program in the right way. This means that now with the help of "1C: Accounting" you can reflect in the accounting any situation that may occur in practice, in accordance with PBU 18/02. That is, the formula really works:
Valuation in accounting - Valuation in tax accounting = Permanent differences + Temporary differences - Adjustment of temporary differences.
Before proceeding to the consideration of the reports, let us dwell in a little more detail on the use of the CWR account "Adjustment of temporary differences", which is designed to reflect adjustments to temporary differences in the valuation of assets and liabilities in cases where such differences cannot lead to a difference in income or expenses between accounting data. accounting and taxation.
Subaccounts for the types of assets and liabilities in the valuation of which temporary differences arise are opened to the CWR account "Adjustment of temporary differences":
- KVR.01 "Fixed assets" - to reflect the adjustment of temporary differences in the valuation of fixed assets;
- KVR.04 "Intangible assets" - to reflect the adjustment of temporary differences in the valuation of intangible assets;
- NPR.07 "Equipment for installation" - to reflect permanent differences in the assessment of equipment for installation;
- as well as for a number of other assets and liabilities.
In this case, the code of the subaccount of the CWR account, designed to reflect permanent differences in the valuation of assets or liabilities a certain kind, coincides with the code of the accounting account on which the corresponding assets (liabilities) are recorded.
Analytical accounting on various sub-accounts of the CWR account is maintained in the context of the same accounting objects as on the corresponding accounts of assets and liabilities (for example, on the CWR.01 account - for items of fixed assets).
Special subaccounts on the CWR account "Adjustment of temporary differences" are:
- KVR.UP "Losses of previous years" - is intended for adjusting the amount of losses of previous years, taken to calculate the amount of income tax;
- КВР.УТ "Losses of the current period" - similarly for the losses of the current tax period (year).
The amounts of adjustments reflected in the debit of the CWR account increase taxable differences or reduce deductible differences in the valuation of assets or liabilities. Accordingly, the amounts of adjustments reflected in the credit of the CWR account have the opposite effect.
Entries on the CWR account, based on its purpose, are made exclusively "manually" - this is a tool for direct management of accounting for temporary differences on the part of the user.
Now let's turn to consideration of the report on temporary differences, which is generated when the corresponding procedure of the month-end document is performed when the "Generate reports when document is posted" checkbox is checked and reveals the procedure for automatically generating transactions for deferred tax assets and deferred tax liabilities. An example of a report is shown in Figure 5.
Figure 5. Report on temporary differences.
The report reflects all four possible cases of movement of temporary differences:
- the occurrence of taxable differences;
- repayment of taxable differences;
- the occurrence of deductible differences;
- settlement of deductible differences.
Taxable differences arise if the change in the accounting estimate of assets is higher than the change in the tax estimate (vice versa for liabilities), and there are no deductible differences at the beginning of the month. If at the beginning of the month there are deductible differences in the valuation of an object that arose before the beginning of the current month, then in the described case, first of all, we will talk about the repayment of the deductible differences.
Conversely, if the change in the accounting valuation of assets for the period is lower than the change in their tax valuation, then a deductible difference shall be recognized, unless the valuation of the item at the beginning of the month had a balance of taxable temporary differences. If there was a balance at the beginning of the month, then, first of all, we can talk about the repayment of taxable temporary differences.
The report on temporary differences also provides for the decoding of indicators, since the indicators themselves are summary. For example, column 3 on the line "Work in progress" shows the amount of deductible temporary differences that have arisen in the reporting period in the valuation of all objects accounted for in account 20 "Main production". By double-clicking the mouse in the corresponding area of the table, a decryption appears (Fig. 6).
Figure 6. Explanation of temporary differences in the context of accounting objects for account 20 (asset type - "Work in progress").
The decoding reveals the application of the calculation formula that was given above. Column 8 does not contain any values, since no adjustments were made to the CWR account.
Income tax calculation
Income tax is calculated last - after determining the permanent and temporary differences.
In fact, the procedure calculates the conditional expense (income) for income tax, during which the corresponding entries are formed in accounting - either on the debit of account 99.2.1 "Conditional expense on income tax" and the credit of account 68.4.2 "Calculation of tax for profit ", or on the debit of account 68.4.2 and credit of account 99.2.2" Conditional income from income tax ".
Based on the results of this procedure, a report can be generated (again, provided that the "Generate a report upon document posting" checkbox is set in the "Close of the month" document), a sample of which is shown in Figure 7.
Figure 7. Calculation of the conditional expense (income) for income tax.
There is nothing particularly complicated here. Compared to a similar report, which was formed in the previous version of the standard solution for "1C: Accounting 7.7", the explanation of the Ministry of Finance of Russia (letter of 14.07.2003 No. 16-00-14 / 220) that PBU 18/02 applies only for those types economic activity(and, consequently, on income and expenses associated with these activities), as a result of which the organization becomes a payer of income tax.
The execution of the procedure for calculating income tax is the final stage of recording transactions in accordance with RAS 18/02, which is performed automatically.
After that, you need to look at account 68.4.2 "Calculation of income tax" - if everything is correct, then the balance on this account should be equal to the amount of income tax (the amount of advance payments for income tax, if we are not talking about the results of the year), subject to accrual to be paid to the budget or to a decrease in settlements with the budget in accordance with the tax declaration.
In the end-to-end example considered in this article, account 68.4.2 "Calculation of income tax" has a zero balance, which is true, since a loss was obtained in tax accounting, and earlier income tax was not charged in 2003 either (January!) ... That is, you do not need to enter any additional records.
Amount of tax "does not add up"? Look for reasons
In practice, a situation may arise when the balance of account 68.4.2 "Calculation of income tax" for some reason is not equal to the total amount of income tax to the additional payment (reduction), which was obtained in the tax return for the corresponding reporting (tax) period. In this case, you need to look for the reasons that led to the discrepancy between the tax amounts.
In principle, if we look at the situation in general terms, the reasons may belong to one of the following groups:
1. In the reporting period, there was one of the rare situations that is not automatically handled by the program (in theory, it is clear that a program, even a very complex and "smart" one, cannot take into account absolutely everything).
In this case, you need to try to remember if you had to enter any indicators manually when filling out the income tax return, and if so, which ones.
Most likely, the discrepancy in the tax amount is connected with these indicators. For example, it can be "old" benefits for income tax, peculiarities of transactions with securities, etc.
If you are really convinced that there is a situation that was not automatically taken into account, then you need to carry out a manual adjustment. What to correct depends on the circumstances. In principle, there are two ways - to correct the postings themselves on account 68.4.2 or to correct permanent or temporary differences (using the accounts of NPR and CWR, respectively). Adjustment of differences is better if the result needs to be taken into account not only in the current reporting period, but also in future periods.
2. There are errors in accounting and / or tax accounting (this, for example, may be if you started to generate records for reflecting PBU 18/02 without thorough reconciliation of accounting and tax accounting data). In this case, the "Analysis of the state of tax accounting" report can help you.
Let's give an example of finding an error. In January 2003, a loss was incurred in accounting and tax accounting. Therefore, after all the procedures for calculating income tax in accordance with PBU 18/02, there should not be a balance on account 68.4.2. Nevertheless, let's say you got a debit balance of 240 rubles. This means that somewhere there is a discrepancy in income or expenses in the amount of 1,000 rubles. The report "Analysis of the state of tax accounting" shows that income from the sale of services in accounting is less than in tax accounting, by 1,000 rubles (Fig. 8).
Figure 8. Analysis of the state of tax accounting helps to quickly determine where the error is.
We check the ratio of the amount of proceeds according to accounting data and the amount of VAT and we see that the VAT on the work performed is overestimated in relation to the proceeds (the amount of revenue of 12,000 rubles should correspond to VAT in the amount of not more than 2,000 rubles, but in reality - 3,000 rubles .). After that, it should not be too difficult to find and correct the error using the transcripts of this report, and then you need to repost the "Closing of the month" document with accounting procedures in accordance with PBU 18/02. Account balance 68.4.2 should close.
So we got to the last, that is, the professional levels of English proficiency. If you have passed the C1 and C2 categories in learning English, then you can be congratulated - you are fluent in the language!
So, friends, you are studying English and want to improve your knowledge. It's time to master new levels! Today we will tell you in more detail what is the essence of the level of professional proficiency (Advanced) and the level of proficiency (Proficiency) in English.
Advanced stage and its advantages
Advanced level means fluency in the language. You are free and easy to read, speak, write in English language you perfectly understand English speech... This is the penultimate stage of learning and knowledge of English, this is the level of graduates of philological universities. Feel free to go to England with the Advanced level
If you have passed all the previous levels of learning English, you speak English well enough, you understand grammar, you should not stop there, it's time to move to the Advanced level. But how do you know that you are already ready for this stage of mastering the English Language? That's how:
- You express yourself fluently and grammatically correctly on any topic, but make small, minor mistakes due to inattention
- Know grammar well of English language, but would like to delve into the intricacies and complex structures
- You understand well the speech by ear, watch films and listen to English-language songs, but from time to time you resort to using subtitles
- Recently finished studying English at the Upper Intermediate level and want to improve your knowledge
The material that the Advanced professional level offers us is quite extensive. On this stage learning, you will delve into the intricacies of grammar in detail, get acquainted with more rare and complex lexical and grammatical constructions. Your vocabulary will certainly get richer and broader - from 4,000 to 6,000 words.
As for speaking and speaking, then you will be able to maintain a conversation on any topic, even unknown to you. You can write an essay on any topic, arguing for it and using complex grammatical and speech structures. You will use complex speech patterns and constructions, you will not be confused if the interlocutor asks you difficult questions, your communication is free.
As far as grammar is concerned, the Advanced level offers to expand the ability in the following areas:
- All English verb tenses
- Active / passive voice
- All groups of modal verbs
- Impersonal turnover
- All types of conditional mood
- Inversion
- Split sentences
In conversational topics, the Advanced level considers the following sections:
- Work and workplace
- Feelings and emotions
- Sport and health
- Politics and law
- Progress and technology
- Leisure and travel
- Education
- Environment
As you can see, the spectrum of opportunities and knowledge is multifaceted. If your English has reached the Advanced level, that is very good, great result!
What is the essence of the Proficiency level?
But if you are not going to stop at the achieved result, because there is no limit to perfection, then the Proficiency level is what you need!
This level of mastering the English Language is the latest, and therefore the highest. If you speak English, at the level of perfect proficiency, this means that you are speaking at the level of an educated native speaker, that is, like a true Englishman. We speak English!
English at the Proficiency level is a painstaking job that will require maximum of your time and effort from you, but it will be worth it. So you've made the decision to improve your English at the Proficiency level. You are disposed to this if:
- Are you ready to talk about serious topics, read complex literature, conduct business correspondence and negotiations
- Do you want to study or work abroad
- Are you going to do science internationally
- You have recently completed an Advanced course
What skills does an English learner acquire at this level? We can say that literally everything in English is subject to him. Talk on any topic using complex constructions and rare vocabulary? - Please! Write a written work of any content and any degree of complexity? - No problem! To thoroughly understand the meaning of what was said, read, heard? - As easy as pie!
Concerning grammatical material level of Proficiency, then at this stage of training, students go through absolutely all grammar, repeat it and consolidate it in writing and speaking.
Speaking of conversational topics, the Proficiency level offers the following sections:
- Relationships and people
- Television, theater and cinema
- Trade, consumer and advertising
- Law
- City life
- Health and sports
- Consciousness and subconsciousness
- Work and future
So, friends, if you speak English at the Proficiency level, then no one can distinguish you from a native Englishman. We wish you to successfully complete all levels and reach the Proficiency level in English. Good luck and see you soon!
Or on courses, you will surely come across the concept of “levels of English” or “levels of English proficiency”, as well as such incomprehensible designations as A1, B2, and more understandable Beginner, Intermediate, and so on. In this article, you will learn what these phrases mean and which levels of language proficiency stand out, as well as how to determine your level of English.
The English language levels are designed so that language learners can be divided into groups with approximately the same knowledge and skills in reading, writing, speaking and written speech, as well as to simplify testing procedures, examinations, for various purposes related to emigration, study abroad and employment. This classification helps in recruiting students for the group and preparing teaching aids, methods, language teaching programs.
Of course, there is no clear boundary between the levels, this division is rather conditional, needed not so much by students as by teachers. In total, there are 6 levels of language proficiency, there are two types of division:
- Levels A1, A2, B1, B2, C1, C2,
- Beginner, Elementary, Intermediate, Upper Intermediate, Advanced, Proficiency levels.
In essence, they are just two different names for the same thing. These 6 levels are divided into three groups.
Table: Levels of English Proficiency
The classification was developed in the late eighties - early nineties of the last century, it is fully called the Common European Framework of Reference for Languages: Learning, Teaching, Assessment (abbreviated CERF).
English levels: detailed description
Beginner level (A1)
At this level, you can:
- Understand and use acquaintances everyday expressions and the simplest phrases aimed at solving specific problems.
- Introduce yourself, introduce others, ask simple questions of a personal nature, for example, "Where do you live?", "Where are you from?", Be able to answer such questions.
- Maintain the simplest conversation if the other person speaks slowly, clearly, and helps you.
Many who have studied English at school have a command of the language at about the Beginner level. From vocabulary only elementary mother, father, help me, my name is, London is the capital... You can understand well-known words and expressions by ear if they speak very clearly and without an accent, as in the audio lessons for the textbook. You understand texts like the "Exit" sign, but in a conversation with the help of gestures, using individual words, you can express the simplest thoughts.
Elementary level (A2)
At this level, you can:
- Understand common expressions on general topics such as family, shopping, work, etc.
- Talk about simple everyday topics in simple phrases.
- Tell simple expressions about yourself, describe simple situations.
If at school you had 4 or 5 in English, but after some time did not use English, then most likely you speak the language Elementary level... TV broadcasts in English will not be understandable, except for individual words, but the interlocutor, if he speaks clearly, in simple phrases of 2-3 words in general, will understand. You will also be able to tell the simplest information about yourself, incoherently and with long pauses for thinking, say that the sky is blue and the weather is clear, express a simple wish, and place an order at McDonald's.
Beginner - Elementary levels can be called "level for survival", Survival English. It is enough to "survive" during a trip to a country where the main language is English.
Intermediate level (B1)
At this level, you can:
- Understand the general meaning of clear speech on common, familiar topics related to daily life(work, study, etc.)
- Cope with the most common situations on a trip, travel (at the airport, hotel, etc.)
- Write a simple, coherent text on topics that are common or familiar to you.
- Retell events, describe hopes, dreams, ambitions, be able to briefly talk about plans and explain your point of view.
The vocabulary and knowledge of grammar are enough to write simple essays about yourself, describe life events, write a letter to a friend. But in most cases, oral speech lags behind written, you confuse tenses, think over a phrase, pause to pick up a preposition (to or for?), But you can communicate more or less, especially if there is no shyness or fear of making a mistake.
It is much more difficult to understand the interlocutor, and if it is a native speaker, and even with a quick speech and a fancy accent, then it is almost impossible. However, simple, clear speech is well understood, provided the words and phrases are familiar. You generally understand if the text is not very complicated, and with some difficulty you understand the general meaning without subtitles.
Upper Intermediate (B2)
At this level, you can:
- Understand the general meaning of complex text on specific and abstract topics, including technical (specialized) topics in your profile.
- Speak fast enough so that communication with a native speaker occurs without long pauses.
- Write clear, detailed text on different topics, explain the point of view, give arguments for and against different points of view on the topic.
Upper Intermediate is already a good, solid, confident command of the language. If you are talking about a well-known topic with a person whose pronunciation you understand well, then the conversation will go quickly, easily, naturally. An outside observer will tell you that you are fluent in English. However, you can be confused by words and expressions related to topics that you do not understand well, all sorts of jokes, sarcasm, hints, slang.
You are asked to answer 36 questions to test your listening, writing, speaking and grammar skills.
It is noteworthy that to test the listening comprehension, not recorded phrases like “London is the capital” are used, but short excerpts from films (Puzzle English specializes in learning English from films and TV shows). In English-language films, the speech of the characters is close to how people in real life so the test can seem daunting.
Chandler from Friends doesn't have the most understandable pronunciation.
To check the letter, you need to translate several phrases from English into Russian and from Russian into English. The program provides several translation options for each phrase. To test the knowledge of grammar, a quite ordinary test is used, where you need to choose one option from several offered.
But you're probably wondering how a program can test a skill colloquial speech? Of course, an online English proficiency test will not test your speech as a person, but the test developers have come up with an original solution. In the assignment, you need to listen to a phrase from the film and choose a line that is suitable for continuing the dialogue.
Talking is not enough, you also need to understand the interlocutor!
The ability to speak English consists of two skills: to understand the speech of the interlocutor by ear and to express your thoughts. This assignment, albeit in a simplified form, tests how you do both tasks.
At the end of the test, you will be shown full list questions with correct answers, you will find out where you made mistakes. And of course, you will see a chart showing your level score on a scale from Beginner to Upper Intermediate. 
2. Test to determine the level of English with a teacher
To get a professional, “live” (and not automated, as in tests) assessment of the level of the English language, you need English teacher who will test you with assignments and interviews in English.
This consultation is free of charge. Firstly, there may be a language school in your city that offers free language proficiency tests and even a trial lesson. This is a common practice now.
In short, I signed up for a trial lesson-test, got in touch on Skype at the appointed time, and my teacher Alexandra and I held a lesson, during which she “tortured” me with various tasks in every possible way. All communication was in English.
My test-and-test lesson on SkyEng. We check the knowledge of grammar.
At the end of the lesson, the teacher explained in detail to me in which direction I should develop my English, what problems I have, and a little later sent a letter with a detailed description of the level of language skills (with grades on a 5-point scale) and guidelines.
This method took some time: three days passed from the application to the lesson, and the lesson itself lasted about 40 minutes. But this is much more interesting than any online test.
Any experienced teacher will tell you that before you start learning a foreign language, you need to determine your level.
This is necessary, first of all, in order not to waste extra time on already familiar material, but to immediately move on in mastering the language. Everyone knows that there is no “ultimate” level of English proficiency unless you live in a linguistic environment.
Any language is a living organism that constantly changes over time, new words are added to it, and some words, on the contrary, become obsolete. Even the grammar rules are changing. What was considered indisputable 15-20 years ago may no longer be relevant in modern grammar.
That is why knowledge of a foreign language is never completely complete. Any knowledge requires constant practice. Otherwise, the level you have reached is quickly lost.
What is English Proficiency Level?
But what is it, and what are the levels of knowledge of the English language? Let's figure it out.
The level of knowledge is understood as the degree of proficiency in four aspects of languages: speaking, reading and understanding texts, listening and writing. In addition, this includes knowledge of grammar and vocabulary and the ability to correctly use lexical and grammatical units in speech.
Testing for the level of knowledge of the English language is usually carried out in one form or another, wherever you come to study the language. On any training website, on courses, in private lessons with a teacher - everywhere, before determining further actions and choosing the necessary educational materials, you will be tested for your level of knowledge. Moreover, these levels are very arbitrary, their boundaries are blurred, the names and number of levels differ in different sources, but common features, of course, is in all kinds of classifications.
In this article, we present the levels of the English language on an international scale, comparing it with the British version of the classification.
English proficiency levels
There are two main classifications of English language proficiency levels.
The first belongs British Council is an international organization that assists in language learning and intercultural communication. Most often this distribution of competencies in the language could be found in textbooks published in Cambridge and Oxford.
The second and main one is called CEFR or The Common European Framework of Reference for Languages... It translates into Russian as "Common European scale of language competence". It was created by the Council of Europe in the second half of the 90s.
Below is the CEFR:
The gradation of the levels of the English language in the table differs from the British version in the following:
- the British Council has no designation for Pre-Intermediate as such, it is located at the A2 / B1 junction;
- there is everything 6 levels of English: A1, A2, B1, B2, C1, C2;
- the first two levels are basic, the second two are sufficient, the last two are considered to be the levels of fluency in the language.
Correspondence table of levels for different assessment systems
International exams
To obtain a place in a foreign university, to work abroad or to successfully find a job in Russia, certain certificates are required. Let's consider two of the most popular and well-known ones.
TOEFL exam
If you successfully pass it, you can enroll in educational establishments United States and Canada. The certificate of completion is valid in 150 countries of the world for 2 years. There are several versions of the test - paper, computer, Internet version. All types of skills are tested - writing, speaking, reading and listening.
The main feature is that it is impossible not to pass it, the student who completed the assignments still receives a point that corresponds to a certain level:
- 0-39 on the Internet and 310-434 on paper shows the level of knowledge of the English language on the A1 or "Beginner" bar.
- When getting a result in the range 40-56 (433-486) you can be sure that you have Elementary (A2), that is, basic English.
- Intermediate (translated as "intermediate, transitional") - these are TOEFL scores in the region of 57-86 (487-566)... Do you want to know what level it is, "Intermediate"? It corresponds to B1. You can speak on familiar topics and capture the essence of the monologue / dialogue, you can even watch films in the original, but the material is not always fully captured (sometimes the meaning is guessed from the plot and from individual phrases). You are already able to write small letters and essays in the language.
- Upper, preintermediate will require the following points: 87-109 (567-636)... In translation it means "intermediate advanced". What is this level, Upper intermediate? For the owner, a relaxed, detailed conversation on a specific or abstract topic is available, including with a native speaker. Films look original, talk shows and news are also well received.
- An order of magnitude higher, namely 110-120 for the Internet version and 637-677 for the paper version, required if Advanced English is required.
IELTS exam
The certificate for its completion is quite popular in the UK, Australia, New Zealand and Canada. Also relevant in the case of professional migration to these countries. The test is valid for 2 years. The range of grades that can be obtained for the test is from 0.0 to 9.0. V A1 points from 2.0 to 2.5 are included. V A2- from 3.0 to 3.5. Step B assumes points from 4.0 to 6.5, and for a level C1- 7.0 - 8.0. The language is perfect - the scores are 8.5 - 9.0.
What level of proficiency should be indicated on the resume?
When writing a resume, you must correctly indicate what stage in language learning you are now at. The main thing is to choose the correct designation of the English level. The following are commonly used: Basic(basic knowledge), Intermediate(middle step), Advanced(proficiency at an advanced level), Fluent (fluency).
If there was an exam, be sure to indicate its name and the number of points received.
Advice: There is no need to overestimate your level, because any inaccuracy can be revealed quite quickly.
Why is it important to determine your level of language proficiency?
Why does a layman need information about the level of language proficiency, and does it need it at all? If you are planning to start or resume learning a foreign language, then it is simply necessary to determine your level of knowledge, of course, if you are not an absolute beginner and have previously studied English. This is the only way you can understand at what stage you stopped and where to move on.
Choosing a course of study, you will need to focus specifically on your level. So, for example, on the site you can take various courses: from a course for beginners - Beginner, to a course for students with an Intermediate level.
In order to navigate which course to choose for training, the site is provided. The system will accurately determine your level of language proficiency and suggest the appropriate course to make the training most effective.
There are several levels of knowledge in the German language. German language(levels of the German language), indicating the level at which a person speaks it. As you probably already know, these levels are designated by the following abbreviations: A1, A2, B1, B2, C1 and C2. Consider the meaning of each of the levels:
A- elementary language proficiency (A1 and A2)
V- independent language proficiency (B1 and B2)
WITH- competent language proficiency (C1 - fluency in German, C2 - fluency in almost the same language).
The following concepts are also very common:
A- basic stage (Grundstufe)
V- middle stage (Mittelstufe)
WITH- the highest level (Oberstufe)
These levels of German language proficiency got their start with the creation of the so-called "General European Reference Framework for Language Proficiency" (Gemeinsamer Europaeischer Referenzrahmen fuer Sprachen - GERs). For a complete understanding, you must imagine this as quite big book, in which it is clearly spelled out exactly what knowledge of the German language a teacher of the German language should possess in its various fields (Auditory perception, Reading, Oral speech etc.).
Exact description of levels
Below we give an exact description of each of the levels according to the GERs:
Level | Detailed description |
|---|---|
A1 | Ability to express elementary, everyday words and phrases. The ability to introduce yourself and other people, and to ask people questions about their personality. For example: “Where do you live”, “What other people do you know”, “What hobbies do you have”, etc. Also the ability to answer these questions. The ability to conduct a simple conversation, provided that the interlocutor speaks slowly and clearly, and is ready to help in case of difficulty in understanding or expressing thoughts. |
A2 | The ability to understand individual expressions and specific phrases, interconnected by areas of immediate meaning. For example, information about an individual and his family, his work, close environment, etc. The ability to express oneself in simple, familiar situations in which there is a direct exchange of information about familiar things. The ability to describe one's origin, education, immediate environment and simple, everyday things. |
B1 | The ability to understand the main points, in the case when a standard and correct language is used, and when it comes to familiar and familiar things, such as: work, study, free time, etc. The ability to cope with most of the situations that one might encounter when traveling in German-speaking countries. The ability of simple and interconnected self-expression, in cases when it comes to familiar and everyday topics and areas of personal interest. The ability to talk about personal life experiences, various events, about your dreams, hopes, goals and plans. And also to substantiate what was said. |
B2 | The ability to understand the main content of rather complex texts describing relatively concrete and abstract topics. Ability to take part in discussions with familiar topics. The ability of spontaneous and free self-expression, enabling a normal conversation with a native speaker. The ability of clear and detailed self-expression with a wide thematic spectrum, expressing one's own opinion and point of view, with the provision of evidence and types of personal beliefs. Ability to substantiate advantages and disadvantages in various things of material and spiritual origin. |
C1 | The ability to understand a wide range of different complex and long texts, using very specific and implicit words and phrases. Ability to express spontaneously and freely, without noticeable language difficulties and searching for suitable words. The ability to effectively and rational use language in everyday life, at work and in school. Ability of clear, structured and precise self-expression in essence, with the use of various, appropriate linguistic means, to support what has been said. |
C2 | The ability to understand virtually everything he or she reads or hears. The ability to analyze and use any information from written or oral sources, with the ability to substantiate and explain their relationships. Language proficiency is almost like a mother tongue. The ability to express spontaneously and very freely and correctly, even with difficult things. |