In the German language, there are several levels of knowledge of the German language (levels of the German language), which indicate 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:
AND - elementary language proficiency (A1 and A2)
IN - independent language proficiency (B1 and B2)
FROM - competent language proficiency (C1 - fluency in German, C2 - fluency almost like a mother tongue).
The following concepts are also very common:
AND - basic stage (Grundstufe)
IN - middle stage (Mittelstufe)
FROM - 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 a rather large 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, Speaking, etc.).
Exact description of levels
Below we provide an accurate 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 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 of self-expression 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 one might encounter when traveling in German-speaking countries. The ability of simple and interconnected self-expression, in cases where it comes to familiar and everyday topics and areas of personal interest. The ability to tell 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. The 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 of spontaneous and free self-expression, without noticeable language difficulties and searching for suitable words. The ability to effectively and efficiently use the 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. |
If you are learning Russian and want:
- test your own knowledge and motivate yourself to further study the Russian language;
- develop self-control and self-esteem skills;
- get a job where you need knowledge of the Russian language,
We have been taking certification exams in Russian as a foreign language for everyday communication since 1995. For 17 years about 20,000 people from more than 45 countries of the world have passed exams in the Russian language of everyday communication (all levels).
The system of RFL proficiency levels was developed under the auspices of the Council of Europe and in accordance with the recommendations of Modern Languages: Learning, Teaching, Assessment. A Common European Framework of reference. Council for Cultural co-operation, Educational committee, Strasbourg, 1996 ”, as well as taking into account the recommendations of ALTE.
The exams in terms of content comparable to the levels of proficiency in foreign languages \u200b\u200badopted by the Council of Europe, and in form (test) correspond to similar exams in foreign languages \u200b\u200bin the European educational space.
The exams are conducted by the specialists of the Institute, which guarantees you the most objective and impartial assessment of your level of knowledge of the Russian language.
System of certification levels
proficiency in Russian
| Foreign language proficiency levels on a scale Council of Europe | Certification levels in the Russian language of everyday communication State IRYA them. A.S. Pushkin |
| C2 - Mastery | Native speaker level |
| C1 - Effective operational proficiency | Competent proficiency level |
| AT 2 - Vantage | Postthreshold level |
| IN 1 - Threshold | Threshold level |
| A2 - Waystage | Pre-threshold (baseline) level |
| A1 - Breakthrough | Elementary level |
A1 Breakthrough Level
The candidate is able to establish and maintain social contacts in standard situations of daily life; owns a minimum of language tools. To pass the exam of this level, you need to study Russian for 60-80 hours.
A2 Waystage Level
The candidate can solve practical problems in standard situations of everyday life, establish and maintain interpersonal contacts; owns typical language facilities. To pass this level exam, you need to study Russian for 160-200 hours.
B1 Threshold Level
The candidate can solve practical problems in typical situations of everyday life (including in the professional and educational spheres), maintain social and business interaction. The candidate knows the basics of the Russian language system. To pass this level exam, you need to study Russian for 400-480 hours.
B2 Vantage Level
The candidate can solve the problems of social, business and interpersonal interaction, freely understand information from the media; use different styles of language. To pass the exam at this level, you need to study Russian for 560-680 hours.
C1 Effective operational proficiency Level
The candidate can freely solve problems in typical situations in the social, social, cultural and professional spheres of communication, using the means of the Russian language of different styles of speech and recognizing the hidden components of meanings. The candidate can speak without preparation at a fast pace, without difficulty in choosing words and expressions, and actively participate in polemic communication. Use the language flexibly and effectively in studies and professional activities.
C2 Native Speaker Level (Mastery Level)
The candidate can easily understand everything heard and read, speak on complex topics spontaneously with a high rate and a high degree of accuracy, emphasizing shades of meaning, as well as compose coherent texts in writing, relying on several oral and written sources, including justification and explanations of the topic in his presentation ... Can conduct teaching and research activities in the field of the Russian language.
The exam for each level consists of five parts (Test 1. Reading. Test 2. Writing. Test 3. Vocabulary. Grammar. Test 4. Listening. Test 5. Speaking)
The duration of the exam depends on the level (from 3 to 6 hours). Exams at all levels are held in one day.
Passing score - 65 and more for each part of the test. If you have not scored the required number of points, then you will receive a certificate of participation in the test indicating the grade for each part of the test. If you do not collect the necessary points for only one part, you are given the opportunity to re-test only for this part of the certification exam within a year (but not earlier than a month after the first attempt). For other parts of the exam, the points obtained during the first test count.
The format of the exam in the Russian language of everyday communication
|
ELEMENTARY COMMUNICATION LEVEL (A1) |
||
| Test | purpose | Job type |
| Test 1. Reading | ||
| 35 minutes | Full understanding of the content (biographical text, historical background, dialogue, note) | - selection of the correspondence of the proposed answer options to 2 texts (5 phrases to each); - multiple choice of one of three options; - choice of one of three options for reaction to 10 dialogue lines |
| Test 2. Letter | ||
| 20 minutes. | - Write a fax - Fill out a form or greeting card |
- Reply to fax - Filling out a form or greeting card |
| Test 3. Vocabulary. Grammar | ||
| 20 minutes. | - Gender, number (name, verb) - Phrase - Cases (I.p., R.p., V.p., D.p., P.p.) |
choice of one correct answer out of three (30 tasks) |
| Test 4. Listening | ||
| 20 minutes. | Full understanding | - selection of the correspondence of the proposed answer options to 4 dialogues on everyday topics (5 phrases to each); |
| Test 5. Oral examination | ||
| 10 min. | - Reacting - Initiation |
- Answer your partner in a given situation; - Start a dialogue in accordance with the given situation |
|
PRE-THRESHOLD (BASE) LEVEL (A2) |
||
| Test | purpose | Job type |
| Test 1. Reading | ||
| 35 minutes | - Complete understanding (dialogue, advertisement, announcements, announcement, help, weather forecast, note) - Understanding of the main content (problematic text from the newspaper) |
- choice of one of the three answer options (5 texts, 19-20 tasks) |
| Test 2. Letter | ||
| 30 min. | - Write a letter | - Reply to the received letter |
| Test 3. Vocabulary. Grammar | ||
| 30 min. | - Prepositional case forms - Sentence structure (subjective-predicative) - Modality |
choice of one option out of three (30 tasks) (20 tasks) (10 tasks) |
| Test 4. Listening | ||
| 20 minutes. | - Full understanding - Understanding of basic information (movie announcements, news of culture, sports) |
- choice of one option out of three (6 texts, 18 tasks) |
| Test 5. Oral examination | ||
| 10 min. | - Solving the problem in standard situations | - 3 situations |
|
THRESHOLD LEVEL (B1) |
||
| Test | purpose | Job type |
| Test 1. Reading | ||
| 45 minutes | - understanding the main content (reference books, guidebooks, course brochures, service announcements, information articles) - understanding of selective information (advertising, announcements, announcement, help, weather forecast) |
choice of one option out of four (6 texts, 20 tasks) |
| Test 2. Letter | ||
| 45 minutes | - fill in the form - write a letter |
- filling out the form - freely constructed answer according to a given program and situation |
| Test 3. Vocabulary. Grammar | ||
| 60 minutes | - oral statement - written text (vocabulary) - written text (grammatical forms and means of communication) |
choice of one option out of four (85 tasks) (55 tasks) (30 tasks) |
| Test 4. Listening | ||
| 45 minutes | - understanding of selective information (announcements of radio and TV programs, telephone information, advertising, weather forecast) - understanding the main content (announcements, political and other news on radio and television) - complete understanding (instructions, information of the traffic police and other state services) |
-selection of one correct option out of four (5-6 situations, 19 tasks); * sounding rate 120/130 words per minute; one-time sound; radio news two times sound |
| Test 5. Oral examination | ||
| 15 minutes. | - problem solving - thematic conversation | Candidates talk with each other about given situations and programs, taking turns acting as initiators. If the number of candidates is odd, one of the candidates talks to the examiner |
|
POST-THRESHOLD (B2) |
||
| Test | purpose | Job type |
| Test 1. Reading | ||
| 60 minutes |
|
|
| Test 2. Letter | ||
| 60 minutes |
|
|
| Test 3. Vocabulary. Grammar | ||
| 60 minutes |
|
|
| Test 4. Listening | ||
| 40 minutes |
|
|
| Test 5. Oral examination | ||
| 20 minutes. |
|
|
|
COMPETENT PROFESSIONAL LEVEL (C1) |
||
| Test | purpose | Job type |
| Test 1. Reading | ||
| 90 minutes | 1.1. Full understanding of literary texts; 1.2. Understanding of the main content of texts such as a problem article; 1.3. Understanding of selective information of texts of a polemical nature. |
1.1. Fiction text (tasks 1 - 10 for multiple choice): it is necessary to understand the character, feelings and relationships of the heroes of the story; 1.2. Problem article (tasks 11 - 14 to choose from 1 option out of 4 based on 1 text); 1.3. 6 tasks to find a match. |
| Test 2. Letter | ||
| 90 minutes | 2.1. Clichéd form instruction; 2.2. Private household letter with elements of reasoning; 2.3. Presentation theses on a topical topic. |
2.1. Freely constructed answer according to the situation, given words. Compliance with the genre of instructions and the ability to arrange information logically is required; 2.2. Freely constructed according to the situation and the fragment of the letter. Ability to use elements of reasoning is required; 2.3. Freely constructed answer to the situation, key problems. It requires the ability to concisely and logically state the main content on an urgent problem. |
| Test 3. Vocabulary. Grammar | ||
| 90 minutes | 3.1. Knowledge of vocabulary (use of the same root words of different derivational models, homophones, words with similar meaning, etc.); 3.2. The use of verb types in the imperative, verb control, noun, pronoun, adjective, numeral forms; 3.3. verbs with prefixes, temporal forms of the verb in the text; 3.4. structure of a complex sentence, means of text communication. |
part I (tasks 1 - 2):
|
| Test 4. Listening | ||
| 50 minutes | 4.1. Understanding of sample information (TV interview); 4.2. Understanding of the main content of news of culture and science (2 authentic teletext); 4.3. Full understanding of sounding literary texts (films, plays, etc.) |
4.1. Write the missing part of the phrase so that its meaning corresponds to the text you listened to. (beginning of 8 phrases with visual support); 4.2. 8 multiple choice tasks with 4 answer options after listening to two texts; 4.3. 9 tasks for multiple choice 1 option out of 4; in the tasks, the understanding of the attitude of the characters to each other, their opinions, emotions, assessments is checked. |
| Test 5. Oral examination | ||
| 30 min. To prepare 10 minutes for tasks 1 and 2, and 10 minutes for task 3. | 5.1. Interaction and / or impact on the interlocutor when communicating on everyday topics; 5.2. Mediation; achieving accurate understanding in the clarification process; 5.3. Participation in the discussion. |
5.1. Dialogue on the situation with another candidate. (2 situations); 5.2. Explanation of the meaning of phrases or phraseological units in an excerpt from the text of a newspaper article of a journalistic nature or a literary text according to the situation and the words highlighted in the text (2 situations); 5.3. Polemic discussion, in which another candidate and an examiner participate in the situation (the topic / problem is indicated, the speaker's position is described, which the candidate chooses himself) according to the program using verbal supports in the form of theses. |
|
SPEAKER LEVEL (C2) |
||
| Test | purpose | Job type |
| Test 1. Reading | ||
| 120 minutes | 1.1.-1.2. Understand and restore the text by context and / or by suggested supports. 1.3. Full understanding of the problem article and generalization and highlighting of key ideas based on textual material in writing; 1.4. Understanding the main content of the problem article and drawing up supporting theses based on the proposed text material |
1.1.-1.2. Write the missing words in the desired grammatical form (11 points), as well as write the missing word in the desired grammatical form, forming it from the proposed single-root word (10 points); 1.3. Time for presentation of text material - 30 minutes. Writing summary(summary) - 20 minutes; 1.4. Time for presentation of text material - 20 minutes. Abstract writing - 20 minutes |
| Test 2. Letter | ||
| 120 minutes | 2.1. Review article; 2.2. Writing in an on-line diary; 2.3. Response to the letter. |
2.1. On the basis of watching a video clip (2 times) and reading two texts (presentation time - 20 minutes), a review article of 350-400 words is created; 2.2. Based on text (presentation time - 10 minutes). Volume - 250-300 words; 2.3. Based on the letter read on the Internet. The volume is 250-300 words. |
| Test 5. Oral examination | ||
| 50 minutes To prepare for task 1. - 15 minutes, for task 2 - 10 minutes, task 3 is performed without preparation |
3.1. Full understanding of the video clip, mediation, achieving an accurate understanding in the clarification process; 3.2. Complete understanding and analysis of textual material; 3.3. Participate in the conversation. |
3.1. and) determination of the main theme of the fragment, the speaker's point of view, his argumentation; b) retelling in your own words the content of the fragment; |
(A1- A2 - B1 - B2 - C1 - C2)
Cadre européen commun de référence pour les langues: apprendre, enseigner, évaluer (CECRL). Common European Framework of Reference for Languages: Learning, Teaching, Assessment.
| COUNCIL OF EUROPE CECRL LEVELS | % the ratio of vocabulary to the next level | % Vocabulary to C2 level ratio | number of teaching hours | |
| AND
ELEMENTARY OWNERSHIP |
A1 SURVIVAL LEVEL | |||
| A2 PRE-THRESHOLD LEVEL | ||||
| INSELF OWNERSHIP | IN 1THRESHOLD LEVEL | |||
| AT 2THRESHOLD ADVANCED LEVEL | ||||
| FROMFLUENCY | C1PROFESSIONAL PROFESSIONAL LEVEL | |||
| C2LEVEL OF PERFECTION | ||||
Document Of the Council of Europe, entitled "Common European Framework of Reference: Learning, Teaching, Assessment", is the result of the works of experts from the Council of Europe countries, as well as representatives of Russia, who systematized the approaches to teaching a foreign language and standardized assessments of language proficiency levels in order to prepare and conduct international examinations according to the same general rules. "Competences" allow you to determine what needs to be learned by someone who is learning a language in order for him to be able to communicate in it, as well as what knowledge and skills are needed to ensure successful communication.
The document defines a standard terminology, system of units, or common language for describing what constitutes the subject of study, as well as for describing the levels of language proficiency, regardless of which language is being studied and in which educational context (country, educational institution, courses or private way), and what techniques are used.
According to this document, two complexes were introduced: a system of language proficiency levels and a system for describing these levels using standard categories.
The following table presents the levels of proficiency:
|
AND |
A1 |
I understand by ear and can express myself on simple everyday topics using simple phrases and expressions; I can introduce myself as well as introduce others; I can ask simple questions, such as where my interlocutor lives, ask about those whom he knows about what he has. I can have a conversation if the person’s pace is slow and he speaks clearly. |
|
A2 |
I hear sentences and phrases that are widely used in speech and that relate to topics such as: information about myself and my family, shopping, where I live, work. I can maintain a conversation on a topic that is familiar to me in a simple and typical communication situation. I can tell in a simple way about myself, about my education, about my environment and discuss important issues for me. | |
|
IN |
IN 1 AT 2 |
I can understand the essential ideas of difficult and complex texts that are concrete and abstract. I can also understand technical discussions concerning my specialization. I will be able to conduct a conversation with native speakers with little or no preparation. I can clearly and in detail convey my thoughts and opinions on various issues. I can explain my position, point of view on important issues, I can give arguments for and against. |
|
FROM |
C1 |
I can understand a variety of complex, detailed texts and identify the implicit meanings that they contain. I can express my thoughts impromptu, easily choosing words and expressions. My speech is rich in linguistic means, which I definitely use in various communication situations: everyday, professional, educational. I can speak on complex topics, expressing my thoughts clearly and logically. I use compositional models, linking words and connecting techniques without mistakes. |
|
C2 |
I can freely understand oral and written information of any nature. I summarize the information I received from various written and oral sources and can present it in the form of a well-reasoned message. I express my thoughts clearly on the most difficult problems, and convey the most subtle nuances of meaning. |
In December 2003, 1C released a new version 4.5 of the Accounting configuration for 1C: Enterprise 7.7. In 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 1C standard solutions development department, examines various aspects of the use of this document by users of the popular 1C: Accounting 7.7 software product.
Let us 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 ).
Example source data
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 stock. 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
Score |
Balance at the beginning of the period |
Composition of 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 purchased 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 field of 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 at 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;
- The calculation of the full cost of products (works, services) is made, that is, accounts 25 and 26 are written off to the debit of account 20 "Main production".
2. In the field 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.
Input of initial balances for further application of PBU 18/02
Since PBU 18/02 assumes 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 present a table with the most typical options for comparing balances on accounts of accounting and tax accounting (table 2).
table 2
Comparison of account balances for 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 fixed assets | 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 costs | 10 | Materials | 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 | Products | H02.02 | Arrival 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 | Promotions | 58.5 | Acquired rights in the provision of financial services | H02.06 | Acquisition of rights in the provision of financial services | 94 | H16 | Shortages and losses from damage to values | 97 | Future spending | H04 | Future spending |
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 the application of PBU 18/02 began (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 |
||||||
Score |
Balance at the beginning of the period |
Score |
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 purchased 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 organization's accounting policy, 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 can 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, 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 both, and enter the appropriate entries for 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 the 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 records for accounts 09 and 77, that is, for example, reposting the "Depreciation" and "Closing of the month" documents, correcting the 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 (and this can already be regarded by a picky tax inspector as confirmation that inaccurate reporting was previously submitted to the inspectorate, and we will have to argue with this).
We have already made the assumption that Our Firm LLC does not enter the opening balances for accounts 09 and 77 as of 01.01.2003. Nevertheless, 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 amounted to 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 using 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, as well as the reasons for the difference for each item. In this case, we have only one object - a warehouse rack. Opening operations to form 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 the accounting in the cost of the fixed asset were included interest on the loan in the amount of 6,000 rubles, which in the tax accounting were classified as non-operating expenses. Then the entire difference in the assessment of the object can be attributed to a taxable temporary difference, and you can make an entry 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 valuation 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 RUB 4,500 were accepted, and the remaining RUB 1,500 were accepted. - not accepted (due to exceeding the standards in accordance with article 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 \u003d 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 everything is probably 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 balance of a specific product (that is, not yet affecting the costs 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. At the same time, 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 prior 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 decides not to enter opening balances
What was considered an advantage of the previous decision to enter balances on 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 are subject to reflection on 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), December 31, 2002, for further convenient work with the infobase, the following entries should be entered:
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 NDP account:
- if the valuation of an asset in accounting exceeds the valuation of the same asset in tax accounting, then the difference is recorded on the debit of the NPR account;
- if on the contrary - the valuation of the asset in tax accounting exceeds the valuation 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 sub-accounts 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 further lead to 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 CPD). 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 storno debit).
Accounting for permanent differences
According to the definition given in clause 4 of PBU 18/02, for the purposes of the Regulations, permanent differences mean 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.
To understand the general patterns of accounting for persistent differences, it is useful to consider various cases of their occurrence in practice. Take, for example, the following transactions for January 2003, associated with the movement of constant differences.
1. Transactions on the movement of assets that had differences 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 January 31, 2003, depreciation of the fixed asset - a warehouse rack was charged for distribution costs in the amount of RUB 2,346.67. (included in the tax accounting as indirect costs RUB 2,266.67).
Within a month, finished products were capitalized to the warehouse - men's coats of its own production in the amount of 12 pieces, with 5 pieces. the coat was 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 taken into account. excess business trip expenses (account 26 "General business expenses") and 3,650 rubles. representation expenses (account 44.1.1 "Costs of circulation in organizations engaged in trading activities that are not subject to 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 costs.
In addition to the data on the above transactions directly related to permanent differences, we also provide for reference the following information on the activities of LLC "Our firm" in January 2003:
1. The 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. Expenses for wages 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 operations on tax accounting, 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 business expenses themselves were written off to account 20 "Basic production" in accordance with the adopted accounting policy of the organization. Then the permanent differences "passed" partly to finished goods (7,005.27 rubles), and partly (in the part attributable to the cost of services rendered) were recognized as permanent differences of the current period (3,048.10 rubles).
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 given (a permanent tax asset, if any, will be reflected as a liability with a minus sign, since the concept of a “permanent tax asset” is absent in PBU 18/02).
But you can see that Figure 1 only provides 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 assessment 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", 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. Permanent 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 relate, it can be noted that the program is configured to write off the differences in proportion to the movements of the objects themselves, in the valuation of which they arose, which does not contradict RAS 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 \u003d 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 \u003d 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 another 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 desired manner. 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 \u003d 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 have been opened to the CWR account "Adjustment of temporary differences" by types of assets and liabilities, in the valuation of which temporary differences arise:
- 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, intended to reflect permanent differences in the valuation of assets or liabilities of a certain type, 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 fixed assets).
The 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 amount 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 move on to the 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 discloses 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;
- settlement of taxable differences;
- the occurrence of deductible differences;
- settlement of deductible differences.
Taxable differences arise if the change in the accounting valuation of assets is higher than the change in the tax valuation (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 did not contain 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 \u200b\u200bthe 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 in accounting are formed - 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 when document is posted" checkbox is set in the month-end 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, formed in the previous edition of the standard solution for "1C: Accounting 7.7", the explanation of the Ministry of Finance of Russia (letter dated 14.07.2003 No. 16-00-14 / 220) that PBU 18/02 applies only for those types of economic activities (and, consequently, for income and expenses associated with these types of 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 received in tax accounting, and previously income tax was not charged in 2003 either (January!) ... That is, no additional entries are required.
Is the tax amount "not converging"? 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 you 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 whether 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 taken into account automatically, 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 to account 68.4.2 or to correct permanent or temporary differences (using the accounts of the 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 thoroughly reconciling the 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. Consequently, 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 the debit balance turned out to be 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 re-post the "Closing of the month" document with accounting procedures in accordance with PBU 18/02. Account balance 68.4.2 should close.
Like other languages, German also has levels. Which are assessed by a single European system.
Assessed: listening comprehension, reading, speaking and writing. In fact, all just knowledge of the language is assessed in 3 grades with two sub grades: A1, A2, B1, B2, C1, C2.
Now let's consider each of the steps in more detail.
All levels of German:
First stage level A1 where are all who have just started to learn German i.e. this is survival level
Assumes you have little German knowledge. You already know a small number of initial words and understand very simple or partially understand simple phrases in slow speech. You can ask your interlocutor simple questions: Where are you from? Where do you work? etc. Reading the text in German for you it remains incomprehensible. You can recognize in the text only a few familiar words that you learned before.
Level A2:
Assumes you already have basic concepts and understand what is being said in simple, stand-alone phrases. Learn frequently used words in statements. You can already tell about yourself, talk about popular topics such as shopping, work. You already understand short texts in German and can write simple short messages.
Level B1:
You already understand what most current affairs TV programs are about. Speak in a simple and coherent language about topics you are familiar with. You can briefly explain your life goals and views. You can write simple texts on topics you are familiar with.
B2 level:
You understand the content of most TV shows and films. All news and reports about current
events. You can communicate fluently with native speakers. As you read, you understand articles and messages as well as contemporary fiction.
C1 level:
Very good knowledge of German. You understand almost all television programs and films. You will be able to express yourself spontaneously without looking for the right words. You understand large, complex non-fiction and fictional texts. You can detail complex problems in reports, letters, essays.
Level C2:
Your knowledge is at the level of native speakers of German.
How to quickly learn German up to level B2: