Instruction to buy and sell currency. We transfer funds in rubles for the purchase of currency. Example. Accounting for the transaction of transferring to the supplier and receiving from the buyer funds in a foreign currency other than the account currency

It often happens that an organization has a bank account in one foreign currency(traditionally - in US dollars or euros), and a foreign trade contract involves payments in another currency. This is not at all a hindrance to settlements in the currency of the contract. But if for a bank this is an ordinary operation, then accounting for such "dual-currency" settlements often causes difficulties for accountants. But before you start considering the order of accounting and tax accounting settlements with the exchange of one currency for another, let's see what such an operation actually is.

The essence of the currency conversion operation in the calculations

Suppose that a foreign buyer has sent a payment in euros to your address, but you have a dollar account in your currency account. The bank cannot credit euros to it, so it pre-converts euros into dollars. And the latter are already credited to your transit dollar account. In this case, you do not submit any order to the bank to sell euros for dollars. And in the statement on the currency bank account only the operation for crediting dollars will appear, the operation for selling euros for dollars you will not see in it.

Cross-rate of the Central Bank of the Russian Federation- cross rate of one foreign currency to another, calculated by established by the Bank Russian official exchange rates of these currencies in relation to the ruble.

Now consider the opposite situation. You have a dollar account. But you need to transfer to the supplier, say, pounds sterling. To make such a payment, you just need to issue a currency payment order, where the payment amount will be in pounds sterling, but the account from which you want to write off the currency is in dollars. And the bank will independently convert dollars into pounds at the agreed rate and transfer them to your supplier from h. 7 art. 14 of the Law of 10.12.2003 No. 173-FZ... And in this case, you do not need to send an order to the bank to buy pounds (strictly speaking, since you do not have an account in pounds, the bank would simply have nowhere to credit the purchased currency). On the bank statement, you will see the debited dollars that were required to purchase the amount of pounds transferred to the supplier. The very same purchase of pounds will remain behind the scenes.

Thus, from the point of view of the organization, when a payment is received or a transfer is sent in a currency other than the account currency, the exchange of one foreign currency for another does not occur as a separate operation.

Income and expenses under the DOS and STS

When making settlements in a foreign currency other than the account currency, the organization may experience income or expense due to the fact that the exchange rate of the settlement currency to the account currency used by the bank to carry out the conversion operation differs from the cross-rate of the Central Bank. Another related cost item is bank fees.

These incomes and expenses in the framework of the general and simplified taxation systems are accounted for as follows.

Accounting

As we have already found out, although settlements in a foreign currency other than the account currency are accompanied by the purchase and sale of one foreign currency for another, you will not see the amount of the sold (bought) settlement currency in the statements received from the bank. And you did not send any orders to sell (buy) currency to the bank. In this regard, the conversion of currencies in the calculations does not need to be reflected by analogy with the operation of selling currency for rubles, showing on the debit of account 91 the amount of the sold currency, and on the loan - the purchased one.

How other income or expense on account 91 needs to be shown only financial results this operation for the conversion of currencies, that is, the difference due to the deviation of the exchange rate of the settlement currency to the account currency from the cross rate of the Central Bank of the Russian Federation p. 7 PBU 9/99; p. 11 PBU 10/99.

Another subtle point is that on account 52 "Currency accounts" the amount transferred to the supplier (received from the buyer) must be reflected in accordance with the data bank statement in the account currency, for example, in US dollars. At the same time, payments should be reflected in the settlement currency, for example, in euros, for settlement accounts 60 "Settlements with suppliers and contractors" and 62 "Settlements with buyers and customers". Obviously, it will not be possible to directly correlate the dollar account 52 with the euro accounts 60 or 62. Therefore, you will need some kind of buffer account, in which the settlement currency will be converted into the account currency (or vice versa). The financial result of the operation will also be determined here. For these purposes, you can use account 57 "Transfers in transit" or account 76 "Settlements with other debtors and creditors", subaccount "Settlements with currency conversion".

Example. Accounting for the transaction of transferring to the supplier and receiving from the buyer funds in a foreign currency other than the account currency

/ condition / The organization owes the foreign supplier 10,000 euros. The company has a current foreign currency account in US dollars. The balance on it is $ 15,000. The last time the organization recalculated the currency on the account and the debt to the supplier into rubles on 02/29/2016 at the rates of 75.0903 rubles / dollar. and 82.9748 rubles / euro.

The organization sent an application to the bank to transfer 10,000 euros from the dollar account to the supplier. The bank converted dollars into euros and transferred the latter to the supplier on 03/21/2016. Dollars were exchanged for euros at the rate of $ 1.1472 / euro.

The commission for currency conversion was 0.4% of the amount debited from the account, and for the transfer - 0.2% of the transfer amount. The bank wrote off commissions from the ruble account on 03/21/2016.

The exchange rates of the US dollar and the euro against the ruble, established by the Central Bank of the Russian Federation as of March 21, 2016, were 68.4026 rubles / dollar and 77.1992 rubles / euro, respectively.

On March 22, 2016, the organization received an advance payment from the buyer in the amount of £ 5,000. The bank converted pounds to dollars at the rate of 1.4109 dollars / pound and credited the amount received to the dollar transit foreign currency account.

The currency conversion fee was 0.4% of the amount credited to the account. The bank debited it from the ruble account on 03/22/2016.

The exchange rates of the US dollar and the pound sterling against the ruble, established by the Central Bank of the Russian Federation as of March 22, 2016, were 68.8086 rubles / dollar, respectively. and 98.9881 rubles / lb.

/ solution / The organization spent $ 11,472 on the purchase of € 10,000 (€ 10,000 x $ 1.1472 / €). It was this amount, according to the bank statement, was debited from her current foreign currency account.

Cross-rate of the Central Bank of the Russian Federation of the US dollar against the euro, calculated based on the official exchange rates of these currencies against the ruble as of the date conversion operation, amounted to 1.1286 USD / EUR (77.1992 RUB / EUR / 68.4026 RUB / USD). The rate at which the bank exchanged US dollars for euros is higher than the cross rate of the Central Bank of the Russian Federation (1.1472> 1.1286). Therefore, the organization suffered a loss.

As a result of the £ 5,000 conversion, according to the bank statement, $ 7,054.50 (£ 5,000 x $ 1.4109 / lb) was credited to the organization's foreign currency transit account.

The cross-rate of the Central Bank of the Russian Federation of the US dollar against the pound sterling, calculated on the basis of the official exchange rates of these currencies against the ruble as of the date of the conversion operation, amounted to USD 1.4386 / EUR (98.9881 RUR / GBP / 68.8086 RUR / USD. ). The rate at which the bank exchanged pounds for dollars is lower than the cross rate of the Central Bank of the Russian Federation (1.4109 1.4386). Therefore, the organization suffered a loss.

The following entries will be made in accounting.

In tax accounting, the organization's accountant will reflect the following income and expenses.

To create an order for purchase of currency in the Sberbank Business Online System:

1. In the form of a list of orders for the purchase of currency, click the button on the toolbar.
2. A window will open Currency purchase order.

   

   A number of fields in the window will already be filled in by the Sberbank Business Online system. Fields with a white background are filled in or edited manually. Fields with a gray background are filled in either by the user by selecting values ​​from the list, or by the system automatically in the process of filling in the details of the documents.

   Attention!

3. Enter or edit the attribute values:

   a. Enter or edit the values ​​of the details of the order for the purchase of currency:

   A. In the field Number change the document number if necessary. By default, the system numbers the documents in order of creation during the calendar year.

   Attention! When saving a document, the Sberbank Business Online system checks whether the document number is duplicated. If a copy of the same document with the same number has already been saved in the system in the current year, the generated document will be saved with the next larger free number, and a message will be displayed about the new number.

   B. In the field date change the date of the document if necessary. By default, the field is filled with the current date.
   C. In the field V the bank division to which the document is sent is indicated. This field is filled in automatically after filling in the field R / s.
   D. In the field from the organization-creator of the document is indicated. This field is filled in automatically.
   E. In the field Isp. if necessary, change the person in charge (this field is filled in automatically). Filling in the field Use. carried out in one of the following ways:

   • If the information about the responsible person was previously entered in the directory of responsible persons, select the responsible person from the directory of responsible persons (you can also search for the responsible person by the field value).
   • If the responsible person is not in the directory of responsible persons (new responsible person), fill in the field Isp. manually.

   F. In the field Tel. change the phone number of the person in charge if necessary. This field is filled in automatically.
   G. In the fields: INN / KPP, OKATO, OKPO the relevant details of the organization are indicated. These fields are filled in automatically.
   H. In the field R / s indicate the account number of the debiting of funds for the purchase of currency. Filling in the field is carried out by selecting an account from the directory of accounts (you can also search for an account by the field value).

   Note: In the directory of accounts, only the organization's accounts opened in national currency are available for selection.

   I. In the fields of group c, the BIC, the name and location of the bank in which the account for debiting funds is opened is indicated. The fields of this group are filled in automatically after filling in the field R / s.

   b. In the block We ask Sberbank of Russia to make a purchase enter the values ​​of the details of the purchased amount:

   A. In the Currency Code field, enter the code of the purchased currency. Filling in the field is carried out by selecting a currency code from the directory of currencies (you can also search for a currency code by the field value).
   B. In the Amount in currency field, enter the amount of the purchased currency.

   c. In the block At the expense of funds in enter the values ​​of the details of the sold currency:

   A. In the field Currency code specify the code of the currency you are selling. Filling in the field is carried out by selecting a currency code from the directory of currencies (you can also search for a currency code by the field value).
   B. In the field Sum in currency, enter the amount of the currency to be sold.

   Note: Field Currency amount is filled in automatically if the maximum allowable value of the currency rate is specified in the corresponding text field of the Purchase conditions block.

   d. In the block Purchase terms choose one of the following options for buying currency:

   • For buying currency on the exchange fill in the field on the exchange at the trading session and specify the conditions for buying currency on the exchange:

     A. Indicate the currency purchase rate on the exchange:

     • To buy currency at a rate not exceeding the specified value, fill in the field no more than and specify the maximum allowable value of the currency rate in the corresponding text field.
     • To buy currency at the current exchange rate on the exchange, fill in the exchange field.

     B. Specify the type of trade by filling in the TOD or TOM field.

     Note: The TOM field is available for filling in if the code of the purchased currency is "840" (US dollar) or "978" (euro).

     C. Leave the fields USD and EUR unchanged.

     Note: After filling in this field, two options for transferring the commission are available for selection: by debiting from the account and transferring by payment order (block fields In case of charging a commission, payment is made :). In this case, if a commission is debited from an account, all accounts of the organization are available for selection in the directory of accounts.

   • For purchase currencies at the current exchange rate of Sberbank of Russia fill in the field at the rate of Sberbank of Russia.

   Note: After filling in this field, the block In case of charging a commission, payment is made: it becomes unavailable for filling.

   • To buy currency at the current rate of the Bank of Russia, fill in the field at the rate of the Bank of Russia with a commission.

   Note: After filling out this field, only the option of writing off the commission from the account is available (block fields In case of charging a commission, payment is made :). At the same time, only the organization's accounts opened in national currency are available for selection in the reference book of accounts.

   e. In the block Transfer funds in the purchased currency to the account: select the account for crediting the purchased currency:

   • To credit currency to an account opened in the department indicated in field c, fill in the field to our account with Sberbank of Russia and enter or edit the details of crediting the currency:

     A. In the field Currency crediting account indicate the number of the account where the currency was credited. Filling in the field is carried out by selecting an account from the directory of accounts (you can also search for an account by the field value).

     Note: In the directory of accounts, in this case, only accounts opened in the currency specified in the Currency code field are available for selection.

     B. In block fields the BIC, the name and location of the bank in which the currency account is opened is indicated. The fields of this block in this case are filled in automatically after filling in the field Currency crediting account.

   • To credit currency to an account opened in another department, fill in the field to an account in another bank / in other branches and departments of Sberbank of Russia and enter the details of crediting the currency:

     A. In the field Currency crediting account enter the account number for crediting the currency.
     B. In the block Bank details of crediting currency indicate the bank details of the currency crediting:

     1. In field SWIFT code specify the SWIFT code of the bank transferring the currency. The field is filled in by selecting an account from the SWIFT reference book (you can also search for an account by the field value).
     2. Field Bank details of the currency crediting account is filled in automatically after filling in the SWIFT code field, but can be edited if necessary.

   f. Specify the details of debiting funds in the sold currency:

   • If funds are debited from the account (the option Debit funds in the currency to be sold is checked by default), in the appropriate fields indicate the debiting account number and the details of the corresponding bank by selecting them from the directory of accounts or by entering them manually.
   • If funds for the purchase are transferred, select the checkbox for Funds for purchase and select the account for debiting funds for the purchase of currency:
     • To write off funds from the current account specified in the P / s field and opened in the subdivision specified in the field c, fill in the field listed from our account in Sberbank of Russia.
     • To write off funds from an account opened in another division, fill in the field transferred from an account in another bank / in other branches and offices of Sberbank of Russia.

     Note: After filling in this field, the block from the account becomes available for filling.

   g. In the block Payment order in Russian rubles enter the details of the payment order to which funds will be transferred to purchase currency:

   A. In the field №
   B. In the field from

   Note: If the field was selected from our account in Sberbank of Russia - you can use the ... button to select a payment order from the list of executed payment orders (the X button cancels the selection and clears the block fields).

   h. In the block If a commission is charged, payment is made: fill in the details of the commission transfer:

   • To transfer the commission from the account, fill in the field with debiting from the account and enter the details for debiting the commission:

     A. In the field Commission write-off account indicate the number of the account for debiting the commission. Filling in the field is carried out by selecting an account from the directory of accounts (you can also search for an account by the field value).
     B. In the field BIK of the bank for writing off the commission indicate the BIK of the bank for writing off the commission. Filling in the field is carried out by selecting an account from the BIK RF reference book (it is also possible to search for an account by the value of the field).
     C. Field Bank details for writing off the commission is filled in automatically after filling in the BIK field of the bank for writing off the commission.

   • To transfer the commission by payment order, fill in the field with the transfer by payment order and enter the details of the payment order:

     A. In the field № enter the number of the payment order.
     B. In the field from enter the date of the payment order.

     Note: To select a payment order from the list of payment orders executed by the bank, click the ... button. To cancel specifying the details of the payment order, press the X button.

   i. If necessary in the field Additional Information enter additional information in any form.
   j. If you need to view the agreement with the bank, go to the tab Bank agreement.

4. Check the document before saving.
5. Save your document.

Click the button on the page toolbar All orders for the mandatory sale of currency (see fig. 4.66 ).

The page will open A new order for the mandatory sale of currency.

Rice. 4.67. Page New order for currency transfer



A number of window fields will already be filled in by the system.

	Attention!

1. Enter or edit the values ​​of the main details orders for mandatory sale of currency :

   1. In field Number change the document number if necessary. By default, the system numbers the documents in order of creation during the calendar year.

      In field date change the date of the document if necessary. By default, the field is filled with the current date.

      Deal type specify the type of transaction for the free sale of currency. The values ​​are selected from a list.

      In field Isp. indicate the full name of the artist. The value in the field can be set manually or selected from employee handbook using the button.

      In field Tel. if necessary, indicate the phone number of the contractor.

      If the creation of this document is carried out on the basis of an existing in the system notifications of crediting funds to a transit currency account , go to step 8 of this manual. Otherwise, continue with the instructions.

      In field From the received amount enter / edit the amount of received foreign exchange earnings.

      Field excluding expenses automatically filled in with the amount of permitted costs based on the documents justifying the costs of the transaction indicated on the tab Additionally pages .

      In field we ask you to write off from the transit account indicate your transit account number. The value of the account number can be set manually or selected using the button.

      After selecting the number of the transit account, all fields of the currency codes of the document are filled in automatically.

      In field the sum indicate the amount to be debited from this account.

      Field for mandatory sale and related fields are not available for filling, since at the moment, on the basis of Instruction No. 111-I of the Central Bank of the Russian Federation, the mandatory sale of a part of residents' foreign currency earnings is carried out in the amount of 0 percent of the amount of foreign currency earnings.

      When generating a document for the free sale of the received foreign exchange earnings in the field for free sale indicate the amount of the sale of the received foreign exchange earnings.

      When drawing up a document for transferring the received foreign currency earnings to a bank account:

      When drawing up a document for the free sale of the received foreign exchange earnings:

      By default, the field values ​​for the number and date of the reservation application are not available for editing, since on this moment, in accordance with the law, there is no reservation requirement.

If necessary, create a list of documents justifying the transaction:




2. Go to tab Additionally pages New order for mandatory sale of currency .

   Rice. 4.70. Tab Supporting documents pages New order for mandatory sale of currency

   

   If necessary, form a list of documents justifying the permitted expenses:

   Field Total eligible expenses incurred automatically filled in with the amount of permitted expenses based on the list documents Documents justifying transaction costs incurred from a transit currency account .

Foreign exchange transactions are one of the main areas of accounting in organizations whose activities are closely related to the import and export of goods. In the article we will tell you about the accounting features currency transactions, as well as using examples, consider transactions for buying and selling currency.

In the process of conducting economic activity the organization has the right to carry out the following operations with currency:

• purchase currency;
• receive loans in foreign currency;
• receive proceeds from the sale of goods (works, services) to foreign companies;
• sell the received foreign exchange earnings (in whole or in part);
• use currency in settlements with foreign suppliers of goods (works, services).

The main purpose of purchasing currency for an organization is to settle accounts with foreign suppliers of goods (works, services). The company can also buy currency for its subsequent issuance to an employee who is sent on a business trip abroad. We will consider the accounting of operations in each of the above cases by examples.

Currency Purchase Transactions for Foreign Vendor Payment

Between LLC "Berezka" and foreign company Image Line has signed a contract for the provision of services. The cost of services under the contract is USD 1250. To make payment, LLC "Berezka" applies to the bank with an order to purchase currency, transferring an advance at the rate of 78 rubles / dollar. USA. The bank purchases foreign currency at the rate of 75, RUB / USD. USA (rate of the Central Bank of the Russian Federation 75.35), returning the balance of funds to LLC "Berezka". The bank's remuneration for the services rendered is 1350 rubles.

The purchase of currency in the accounting of LLC "Berezka" is reflected in the following entries:

Purchase of currency to pay for travel expenses

LLC "Magnat" sends an employee Sviridov A.N. on a business trip to New York, in connection with which it is necessary to issue an advance in the amount of 1240 US dollars. OOO "Magnat" instructs the bank to purchase currency and for this purpose transfers the amount of 96,000 rubles. The Bank purchases foreign currency at the rate of RUB 75.14 / USD. The remainder of the unused funds was returned to the settlement account of OOO Magnat minus the bank's commission of RUB 1,540.

The official US dollar exchange rate as of the date of currency purchase is 75.01 rubles / dollar. USA.

The following entries were made in the records of OOO Magnat:

Example of selling currency

The management of Jupiter LLC has decided to sell currency funds available on your own current account. 01/12/2016 LLC Jupiter sold 3420 USD at the rate of 74.2 rubles / USD. USA. The exchange rate of the Central Bank at the date of sale was 74.8 rubles / dollar. USA. For the services of selling foreign currency, the bank was paid remuneration in the amount of 2120 rubles.

In the accounting of Jupiter LLC, currency sale transactions were reflected in the entries as follows:

First, add to the directory Counterparties the bank with which the contract for the purchase of currency has been concluded. If you already have this bank in the directory of Counterparties, then you do not need to add it again.

In the Full interface menu References - Contractors

We create a new contractor:

To complete currency purchase transactions, it is important to fill in the fields highlighted below:

Please note that you do not need to check the Buyer or Supplier flags, as we only need a contract with the Other type. If you are using an existing counterparty and it has any of these flags, then it's okay.

Save the counterparty by clicking the Save button and go to the Accounts and contracts tab:

For currency purchase operations, you must immediately indicate the bank account of an authorized bank to which we will transfer funds for the purchase. If this is the only bank account in the bank card, then it will be inserted into payment documents automatically.

But, most likely, you will have other accounts in your bank card. Then you will need to specify the name of the account in such a way that it is convenient to find it in the list. We fill in the account card:

The View field below is editable. I have indicated (buy currency) in this field. When choosing an account in payment document these words will be visible in the name of the account.

Moving on to the contract. If you created a new counterparty, then the 1C program created an agreement with the Other type automatically. For an already existing counterparty, a contract must be created.

It is important to fill out the contract correctly:

• Fill in the name,
• Type of contract - Other,
• The currency of the agreement is rubles, since we will buy currency for rubles.

2. Set up an accounting account for the contract

In UPP and Integrated Automation 1.3, to set up an accounting account for counterparties and contracts, the information register Counterparties of organizations is used. This is convenient if you have transactions with currency quite regularly.

In the Full interface, select the Operations - Information Registers menu item. Select the Contractors of organizations in the list.

We fill out our counterparty and the contract. Settlement type - in the currency of regulated accounting. We fill in the account for all transactions 57.11 - purchase of foreign currency:

3. We transfer funds in rubles for the purchase of currency

To do this, use the Outbound Payment Receipt document. Menu Documents - Cash management - Outgoing payment order.

The correct choice of the type of operation is very important: Other settlements with counterparties:

Please note that when you select an agreement in the payment order, the required account will be automatically selected, which we specified in the Organizations Counterparties register in the previous step.

Our operation is not subject to VAT, so you should indicate the rate Without VAT(remember, the 0% rate is an export rate and should not be selected for VAT-exempt transactions).

In order for our payment to be reflected in accounting, several conditions must be met:

• the payment order must be posted
• the payment order must have the Paid flag (top left). If you are using a client bank, then this flag is set automatically when you upload a bank statement to 1C.
• the Mirror in accounting checkbox must be set (top right).

Transactions can be viewed by clicking the button on the top panel of the document. This is what the postings will look like if everything is done correctly:

4. We reflect that the bank has acquired currency for us

To do this, use the document Payment order for the receipt of funds. Menu Documents - Cash management - Payment order for the receipt of funds.

Pay attention to the choice of the type of operation: Purchase of foreign currency:

Completing this document contains a number of important points which often make mistakes:

1. The counterparty and the contract are the same that you used to transfer funds for the purchase. Otherwise, the settlements under the contract will not converge.

2. Bank accounts: foreign currency. If you have not yet created a foreign currency account for the bank, you can create one directly from the selection list in the document.

3. Do not adjust the rates: indicate the real exchange rate of the bank's purchase of the currency and in the next field - the rate of the Central Bank on the date of purchase. In a normal situation, the amount of the order for receipt in rubles does not match with the amount that you transferred to buy currency. This is normal because It would be difficult for you to predict the exact course of the purchase.

The document has two options for conducting:

1. Taking into account exchange rate differences when buying currency. In this case, you must set the Show rate difference as part of operating expenses flag. Then the postings will be like this:

2. If you do not need to take into account exchange rate differences, then the checkbox Reflect rate difference as part of operating expenses should be cleared. Transactions will be generated without calculating exchange rate differences:

In my version, exchange rate differences are taken into account. We can look in balance sheet on account 57.11, the result of our operations:

We see the balance on the debit - this is the amount that the bank must return to us to the account, as the balance of funds.

4. Reflect the refund by the bank when buying currency

Refunds by the bank are carried out by a document Incoming payment order with the type of operation Other settlements with counterparties.

We fill it in the same way as the outgoing payment order with which we transferred cash for the purchase of currency: the same counterparty, agreement, bank accounts. VAT rate - VAT excluded.

The amount transferred by the bank must coincide with the balance of the operation on account 57.11:

The document generates transactions: