Russian language: everyday communication (levels A1 - C2). Tips in your activity
AT " orange book» approaches to ranking information systems according to the degree of reliability (security) are determined.
For the first time, four levels of confidence have been introduced in the criteria - D, C, B and BUT, which are divided into classes. There are only six security classes - C1, С2, В1, В2, ВЗ, А1(listed in order of severity).
Level A has the highest security. Each class expands or supplements the requirements specified in the previous class and represents a significant difference in the trust of individual users or organizations.
As you move from level With to BUT ever more stringent requirements are placed on the reliability of systems. Levels C and B are subdivided into classes ( С1, С2, В1, В2, ВЗ) with a gradual increase in reliability. Thus, in total, six safety classes are practically used - С1, С2, В1, В2, ВЗ, А1. In order for a system to be assigned to a certain class as a result of the certification procedure, its security policy and warranty must satisfy the following requirements. Since the requirements are only added during the transition to each next class, only new ones are additionally entered, which is inherent in this class, grouping the requirements in accordance with the previous presentation.
Each security class includes a set of requirements, taking into account security policy elements and assurance requirements.
Level D
This level is intended for systems that are considered unsatisfactory.
Level C
Otherwise, arbitrary access control.
Class C1
The security policy and level of assurance for a given class must meet the following critical requirements:
the trusted computing base must manage the access of named users to named objects;
users must identify themselves, and authentication information must be protected from unauthorized access;
the trusted computing base must maintain an area for its own execution, protected from external influences;
hardware or software must be available to periodically check the correct functioning of the hardware and firmware components of the trusted computing base;
protection mechanisms must be tested (there are no ways to bypass or destroy the protections of the trusted computing base);
the approach to security and its application in the implementation of a trusted computing base should be described.
Class C2
(in addition to C1):
access rights must be granular to the user. All objects must be subject to access control.
When a stored object is allocated from the resource pool of the trusted computing base, all traces of its use must be eliminated.
each user of the system must be uniquely identified. Each logged action must be associated with a specific user.
the trusted computing base must create, maintain, and protect a log of logging information relating to access to objects controlled by the base.
testing should confirm the absence of obvious weaknesses in the mechanisms for isolating resources and protecting registration information.
Level B
Also called forced access control.
Class B1
(in addition to C2):
the trusted computing base must manage the security labels associated with each subject and stored object.
the trusted computing base must ensure the implementation of forced access control of all subjects to all stored objects.
the trusted computing base must ensure the mutual isolation of processes by separating their address spaces.
a group of specialists who fully understand the implementation of a trusted computing base must subject the architecture description, source and object codes to thorough analysis and testing.
there must be an informal or formal model of the security policy supported by the trusted computing base.
Class B2
(in addition to IN 1):
all system resources should be labeled (for example, ROM), directly or indirectly available to subjects.
to the trusted computing base, a trusted communication path must be maintained for the user performing the initial identification and authentication operations.
it should be possible to register events related to the organization of secret channels of exchange with memory.
the trusted computing base must be internally structured into well-defined, relatively independent modules.
the system architect must carefully analyze the possibilities of organizing covert memory exchange channels and evaluate the maximum throughput of each identified channel.
the relative resistance of the trusted computing base to penetration attempts must be demonstrated.
the security policy model should be formal. A trusted computing base must have top-level descriptive specifications that accurately and completely define its interface.
in the process of developing and maintaining a trusted computing base, a configuration management system should be used to control changes in top-level descriptive specifications, other architectural data, implementation documentation, source code, a working version of the object code, test data and documentation.
tests should confirm the effectiveness of measures to reduce the throughput of covert information transmission channels.
VZ class
(in addition to IN 2):
1) for arbitrary access control, access control lists indicating the allowed modes must be used.
Level A
It is called verifiable security. Class A1
(in addition to EOI): 1) testing must demonstrate that the implementation of the trusted computing base conforms to the formal top-level specifications.
in addition to descriptive, formal top-level specifications should be presented. It is necessary to use modern methods of formal specification and verification of systems.
The configuration management mechanism should cover the entire life cycle and all security related components of the system.
the correspondence between formal top-level specifications and source code must be described.
The level of English B2 is the fourth level of English in the Common European CEFR system, a system for identifying different language levels compiled by the Council of Europe. In everyday speech, this level can be called "confident", for example "I speak English confidently." The official description of the level is "above average". At this level, students can work independently in a variety of academic and professional environments while communicating in English, but their range of topics is limited and speech does not convey all nuances.
How to determine if you know English at level B2
The best way to determine if your English language skills are B2 level is to take a quality standardized test. Below is a list of the main internationally recognized tests and their respective B2 scores:
What can you do with knowledge of English at level B2
English level B2 will be enough to work in an international company in English, moreover, most professionals who use English at work as a non-native speak it at this level. However, the B2 level may not be sufficient to ensure that nuances are not overlooked when discussing broad topics.
According to official CEFR guidelines, a student with a B2 English proficiency:
- Understands the main ideas of concrete and abstract messages, including discussion of technical details in his professional field.
- Can practically freely and without prior preparation discuss various topics with native speakers, without creating additional inconvenience for them.
- Can produce clear and detailed text on topics unfamiliar to him.
- Can describe experiences, events, dreams, hopes and aspirations, state and justify opinions and plans.
More about knowledge of English at Level B2
The formal conclusions about the student's knowledge are broken down into smaller sub-points for educational purposes. Such a detailed classification will help you evaluate your own level of English proficiency or help the teacher assess the level of students. For example, a student who is proficient in English at level B1 will be able to do everything that a student at level A2 can do, plus the following:
- participate in workshops, answering questions within their competence, enlisting the support of colleagues.
- discuss attitudes, cultural norms and deviations from them.
- talk about personal and professional life.
- discuss their education, the pros and cons of different educational systems.
- talk about favorite books and give recommendations for reading.
- talk about financial planning, give and receive advice on personal budgeting.
- talk about relationships and acquaintances, including communication with people on social networks.
- visit a restaurant, order food, engage in small talk at dinner, and pay the bill.
- participate in negotiations in their area of expertise, enlisting help in understanding some issues.
- Discuss workplace safety issues, report injuries and explain rules and regulations.
- Discuss the norms of polite behavior and adequately respond to impolite behavior.
Of course, progress will depend on the type of course and the individual student, however, a student can be expected to achieve a B2 level of English proficiency in 600 hours of instruction (total).
(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 | % ratio of vocabulary to the next level | % ratio of vocabulary to C2 level | number of teaching hours | |
| BUT
ELEMENTARY OWNERSHIP |
A1 SURVIVAL LEVEL | |||
| A2 PRETHRESHOLD LEVEL | ||||
| AT SELF OWNERSHIP | IN 1 THRESHOLD | |||
| IN 2 THRESHOLD ADVANCED LEVEL | ||||
| With FLUENCY | C1 LEVEL OF PROFESSIONAL SKILL | |||
| C2 PERFECTION LEVEL | ||||
Document Council of Europe under the title "Common European Framework of Reference: Learning, Teaching, Assessment" is the result of the work of specialists from the countries of the Council of Europe, as well as representatives of Russia, who systematized the approaches to the teaching of a foreign language and standardized assessments of language proficiency levels in order to prepare and conduct international examinations according to one common rules. “Competencies” allow you to determine what a language learner needs to learn in order 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 to describe what constitutes a subject of study, as well as to describe 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 methods are used for this.
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 represents the levels of ownership:
|
BUT |
A1 |
I can hear and 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 carry on a conversation if the other person's pace is slow and he speaks clearly. |
|
A2 |
I listen to 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 keep up a conversation on a topic that is familiar to me in a simple and typical communication situation. I can talk in a simple way about myself, my education, my environment and discuss issues that are important to me. | |
|
AT |
IN 1 IN 2 |
I can understand the essential ideas of difficult and complex texts that are both concrete and abstract. I can also understand technical discussions regarding my area of expertise. With almost no preparation, I can conduct a conversation with native speakers. I can clearly and in detail convey my thoughts, opinions on various issues. I can explain my position, point of view on important issues, I can give arguments for and against. |
|
With |
C1 |
I can understand various complex extended texts and identify the implicit meanings they contain. I can express my thoughts on the spur of the moment by choosing words and expressions with ease. 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 linking techniques without errors. |
|
C2 |
I can easily understand oral and written information of any nature. I summarize the information that I have received from various written and oral sources and can present it in the form of a clearly argued message. I articulate my thoughts on the most difficult issues, and convey the most subtle nuances of meaning. |
In December 2003, 1C released a new edition 4.5 of the Accounting configuration for 1C:Enterprise 7.7. When developing this solution, much attention was paid to improving the reflection of transactions in accordance with PBU 18/02 "Accounting for income tax settlements". This article, prepared by I. A. Berko, auditor, methodologist of the department for the development of standard solutions at 1C, discusses various aspects of the application of this document by users of the popular software product 1C: Accounting 7.7.
Consider a through example of the application of the rules of PBU 18/02 "Accounting for income tax settlements", approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n and which entered into force this year (hereinafter referred to as the Regulation), by users of the Accounting configuration (version 4.5 ).
Sample data
Suppose Our Firm LLC was registered in 2002, is engaged in tailoring, wholesale trade and the provision of services to the population (minor clothing repairs, etc.), has 2 production divisions (not isolated) - a cutting section and a sewing workshop, as well as stock. The organization is not a UTII payer. As of January 1, 2003, the information base contained the following data (Table 1).
Table 1
Balances of accounting and tax accounts as of 01.01.2003
Check |
Balance at the beginning of the period |
The composition of the objects of analytical accounting (subconto) |
||
Name |
Credit |
01.1 | OS in the organization | Warehouse rack | 02.1 | Amorth. OS, account. on account 01.1 | 10.1 | Raw materials | 19 | VAT on purchase values | 20 | Primary production | Finished products - Sewing shop | 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. from post. in rubles | 60.11 | Calc. from post. into the shaft. | 66.1 | short term loans in rubles | 68 | Taxes and fees | 69 | Calc. according to social insurance | 70 | Calc. payroll | 71.1 | Settlements in rubles | 75.1 | Contributions to authorized capital | 76.5 | Calc. with deb. and credit. in rubles | 80 | Authorized capital | 84.2 | Loss, subject to coverage | H01.05 | Form. cons. main pr-va | H02.01 | Act. and vyb. materials | H02.02 | Act. and vyb. goods | H02.03 | Finished products | H05.01 | OS initial cost | H05.02 | OS depreciation | 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 settlements" is applied, while incoming balances on accounts 09 "Deferred tax assets" and 77 "Deferred tax liabilities" as of 01.01.2003 are not formed;
- The write-off of the cost of inventories is carried out according to the weighted average estimate for the month;
- The balance of work in progress is valued at direct costs;
- Indirect costs are distributed among the types of activities (types of the range of products, works and services) in proportion to the share of revenue from specific types of activities in the total amount of revenue;
- The full cost of products (works, services) is calculated, 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 purposes of calculating income tax, income and expenses are determined on an accrual basis;
- The write-off of the cost of inventories is carried out according to the weighted average estimate for the month.
Entering initial balances for further application RAS 18/02
Since PBU 18/02 involves identifying differences in the valuation of assets and liabilities, comparing the opening balances according to accounting and tax accounting is essentially the first stage of work.
Just in case, we present a table with the most typical options for comparing balances on accounting and tax accounts (Table 2).
table 2
Comparison of account balances of accounting and tax accounting in the standard configuration "Accounting" (rev. 4.5) (most typical cases)
Accounting |
tax accounting |
Account name |
Account name |
01 | fixed assets | H05.01 | Initial cost of fixed assets | 03 | Profitable investments in material values |
| 02 | Depreciation of fixed assets | H05.02 | The amount of 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 | Amount of accrued depreciation of intangible assets | 07 | Equipment for installation | H01.02 | Equipment cost accounting | 08.4 | Acquisition 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 | Acquisition of intangible assets | H01.08 | Formation of the value of intangible assets | 08.8 | R&D performance | H01.03 | Formation of R&D expenses | 10 | materials | H02.01 | Incoming and outgoing materials | 15.1 | Preparation and purchase of materials | 16.1 | Material Cost Variance | 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 own production | H02.07 | Receipt and disposal of semi-finished products of own production | 41 | Products | H02.02 | Incoming and outgoing goods | 42 | Trade margin | 43 | Finished products | H02.03 | Receipt and disposal of finished products | 44 | Selling costs | H01.07 | Transportation costs for the delivery of purchased goods | 45 | Goods shipped | H02.04 | Shipped without transfer of ownership of the MPZ | 58.1.1 | Shares | H02.08 | Shares | 58.2 | Debt securities | H02.05 | Receipt and disposal of securities | 58.1.2 | Stock | 58.5 | Acquired rights as part of the provision of financial services | H02.06 | Acquisition of rights within the framework of the provision of financial services | 94 | H16 | Shortfalls and losses from damage to valuables | 97 | Future spending | H04 | Future spending |
Comparing the data of accounting and tax accounting, you can find the total amount of differences in the valuation of assets and liabilities as of the date of application of PBU 18/02 (in our example - January 1, 2003, see table 3).
Table 3
Balances as of January 1, 2003, reduced to a form convenient for comparing accounting and tax accounting
Accounting |
tax accounting |
||||||
Check |
Balance at the beginning of the period |
Check |
Balance at the beginning of the period |
||||
Name |
Debit |
Name |
Debit |
01.1 | OS in the organization | H05.01 | Initial OS | 02.1 | Amorth. OS, account. on account 01.1 | H05.02 | OS depreciation | 10.1 | Raw materials | H02.01 | Act. and vyb. materials | 19 | VAT on purchase values | 20 | Primary production | H01.05 | Form. cons. main pr-va |
41.1 | Goods in warehouses | H02.02 | Act. and vyb. goods | 43 | Finished products | H02.03 | Finished products | 51 | Settlement accounts | 175 000,00 | There is no analogue - we believe that the assessment cannot differ from the accounting | 60.1 | Calc. from post. in rubles | 60.11 | Calc. from post. into the shaft. | 66.1 | short term loans in rubles | 68 | Taxes and fees | 69 | Calc. according to social insurance | 70 | Calc. payroll | 71.1 | Settlements in rubles | 75.1 | Contributions to authorized capital | 76.5 | Calc. with deb. and credit. in rubles | 80 | Authorized capital | 84.2 | Loss, subject to coverage | H11.02 | Losses for 2002 |
Further, everything depends on whether the organization intends to enter the initial balances on accounts 09 "Deferred tax assets" and 77 "Deferred tax liabilities". The obligation to enter these balances does not follow from PBU 18/02 itself, therefore, this is a voluntary matter, to be fixed in the accounting policy of the organization, which was noted by the Ministry of Finance of Russia in a letter of 15.04.2003 No. 16-00-14 / 129.
If the organization decided to enter the opening balances of accounts 09 and 77
The advantage of this solution is an increase in the accuracy of reflecting retained earnings (losses) of previous years. After all, 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 "on account of future periods"). From a practical point of view, there are two shortcomings, and each of them can be significant:
1. When entering opening balances, you need to divide all differences in the valuation of assets and liabilities into temporary and permanent. This can be difficult if there are a lot of accounting objects that have differences in valuation in accounting and tax accounting (for example, if there are 300 fixed assets, and each of them is given about 5 minutes, then it will take 1500 minutes, that is, 25 hours of work) . After all, for each object, you need to find the reason (reasons) for the difference, in order to then classify the difference itself either as temporary, or as permanent, or as both, and enter the appropriate entries in accounts 09 "Deferred tax assets", 77 "Deferred tax liabilities ", NDP "Permanent differences" (a special auxiliary off-balance 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 about it - see the section "Accounting for permanent differences").
2. If the organization did not do this work right away, then it may be necessary to revise all entries on accounts 09 and 77, that is, for example, repost the documents "Depreciation" and "Closing the month", correcting previously made manual adjustments on accounts 99, 09, 77, 68 (if produced). At the same time, there may be fears that, due to some reasons, data for already "closed" periods may change (in addition to 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 the previous year (this can be quite explained by the introduction of PBU 18/02), but also in comparison with interim reporting for 2003 (but this can already be regarded by a picky tax inspector as confirmation that false reporting was previously provided to the inspectorate, and this will have to be argued with).
We have previously assumed that Nasha Firm LLC does not enter opening balances on accounts 09 and 77 as of 01.01.2003. Nevertheless, let's consider an example of how it would be necessary to enter the initial balances for accounts 09 and 77, and, if necessary, for the NPR account, if such a decision were 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 object. In this case, we have only one object - a warehouse rack. Opening operations for the formation of its value (on account 08 in accounting and H01.01 in tax accounting), we find out the reasons for the difference. Let's consider several possible cases:
1. The difference is explained by the fact that in accounting the cost of fixed assets included interest on a loan in the amount of 6,000 rubles, which in tax accounting were included in non-operating expenses. Then the entire difference in the valuation of the object can be attributed to a taxable temporary difference, and an entry can be made in the debit of account 84.2 "Loss of previous years to be covered" (if there was 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 "Fixed assets" analytics, in the amount of 1,228.8 rubles. (difference in residual value assessment RUB 5,120 x 24% income tax rate).
2. If the reason for the difference is the same as in the previous case, but for the purposes of determining the tax base in 2002, only 4,500 rubles were accepted, and the remaining 1,500 rubles. - not accepted (due to exceeding the standards in accordance with 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 the permanent differences in the valuation of the fixed asset will be 1,500 x 5,120 / 6,000 = 1,280 rubles, that is, 2 entries will need to be made:
Debit 84.2 Credit 77 (subconto "Fixed assets") - 921.6 rubles; Debit NPR.01 (subaccount "Warehouse rack") - 1,280 rubles.
For depreciable property, the residual value is compared for the purposes of determining differences. At the same time, it is assumed that when the value of an item of property, plant and equipment 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 sum differences, then in aggregate they 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 balance of work in progress, goods, and finished products.
The difference in the valuation of goods can be found and "formulated" in much the same way as in the case of fixed assets, and here, probably, everything is even simpler. For example, if we find that in accounting the cost of goods included additional costs for their purchase, and in tax accounting they were immediately recognized as expenses in accordance with Article 320 of the Tax Code of the Russian Federation, then we make an entry:
Debit 84.2 Credit 77 (subconto "Goods") - 1,585.23 rubles. (6,605.11 x 24%).
However, the situation can become more complicated if, nevertheless, when purchasing goods, there were constant differences in the assessment, for example, if during a business trip for the purchase of specific goods there was an excess of travel expenses. The amount of permanent differences attributable to the balance of a specific commodity (that is, not yet affecting expenditure in 2002) should then be charged to 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.) is charged, and each of these resources "drags" its differences in valuation - both permanent and temporary (which, accordingly, will entail differences in costs in the sale of products, works and services). That is, in order to carefully track in a direct way how many and what differences are accounted for by the balance of work in progress and finished products, you need, firstly, to know the differences in the assessment of resources used in production in 2002, and secondly, to calculate the "overflow "of these differences in production (and then - in the evaluation of finished products), the complexity is similar to the calculation of the cost of production (works, services). This is a lot of work with a more or less complex production.
In conclusion, I would like to draw attention to the difference between accounting and tax losses for 2002. At the same time, the standard method is not applicable here, since the loss is not an asset and not 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 records, since the loss in accordance with Article 283 of the Tax Code of the Russian Federation can be carried forward and, accordingly, can reduce the income tax base. In this example, this is the entry:
Debit 09 (subconto "Losses of previous periods") Credit 84.2 - 3,925.92 rubles. (16,358 x 24%).
Thus, as always, we are faced with a dilemma: if we want to improve the accuracy of reporting - more work needs to be done (and for manufacturing enterprises - probably significantly more). And whether it is worth doing, each company must determine independently.
If an entity 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 losses 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 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 differences in income and / or expenses only once. Permanent differences in the valuation 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 NPR "Permanent differences" account for sub-accounts whose codes coincide with the codes of the main accounting accounts (for example, for the main funds, as you have already seen above - on account NPR.01, for finished products - on account NPR.43, etc.), so that in the future the movement of these differences is automatically tracked. There is no need to make any balance sheet entries at this time.
In particular, in the above example (see Tables 1 and 3), on December 31, 2002, for further convenient work with the infobase, the following records should be entered:
Debit NPR.01, subaccount "Warehouse rack" - 5,120 rubles; Debit NPR.20, subconto "Finished products", "Material costs", "Sewing shop" - 3,990 rubles; Debit NPR.41, subaccount "Imp. Men's coat" - 6,605.11 rubles; Debit NPR.43, subaccount "Men's coat (own)" - 5,240 rubles; Credit NPR.UP - 16,358 rubles.
From these postings, the principle of reflecting entries on the NPR account is visible:
- if the valuation of an asset in accounting exceeds the valuation of the same asset in tax accounting, then the difference is recorded in the debit of the NPR account;
- if on the contrary - the assessment of the asset in tax accounting exceeds the assessment in accounting - then the entry is made on the credit of the NPR account.
The rationale for this is as follows: debit entries for different sub-accounts of the NPR account are written off to the debit of the NPR account.99 "Permanent differences of the current period" (when writing off the relevant assets for expenses of the current period), and this entails the recognition of a permanent tax liability (the fact that the excess accounting valuation of the asset over the tax valuation will subsequently 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 income tax amounts seems quite obvious; here the task is simply to remind readers how to use the account NPR). Accordingly, credit entries in account NPR.99 result in the recognition of a permanent tax asset (as well as entries in the reverse debit).
Accounting for permanent differences
According to the definition given in clause 4 of PBU 18/02, for the purposes of the Regulation, permanent differences are 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 of both the reporting and subsequent reporting periods.
To understand the general patterns of accounting for permanent differences, it is useful to consider various cases of their occurrence in practice. Take for example the following transactions for January 2003 related to the movement of permanent differences.
1. Operations on the movement of assets that had differences in valuation at the beginning of 2003.
On January 10, 2003, the warehouse received 20 pieces. imported men's coats in the amount of 66,805.11 rubles. (in tax accounting, the entire amount is included in the cost of goods), on 24.01.2003, 2 units were sold. of this product.
On 31.01.2003, depreciation of the fixed asset - a warehouse rack - was accrued for distribution costs in the amount of 2,346.67 rubles. (in tax accounting, 2,266.67 rubles are included in indirect expenses).
Within a month, finished products were credited to the warehouse - men's coats of our own production in the amount of 12 pcs., while 5 pcs. the coat has been sold.
2. Other transactions for January 2003 related to permanent differences in asset valuation.
In January, the director presented advance reports, in accordance with which 6,450 rubles were taken into account. excess expenses on a business trip (account 26 "General expenses") and 3,650 rubles. hospitality expenses (account 44.1.1 "Distribution costs in organizations engaged in trading activities not taxed by UTII"). At the end of the month, it turned out that out of the total amount of representation 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, which are directly related to permanent differences, we also provide for reference the following information on the activities of Our Firm LLC in January 2003:
1. Revenue 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 - 63,504.84 rubles.
3. Total labor costs - 27,000 rubles.
When posting the "Closing of the month" document, which, in the presence of constant differences in the current period, generates postings for the amount of a permanent tax liability (or asset), with the "Generate a report when posting a document" flag set (this document must be carried out in two stages: first, perform all the procedures in addition to the procedures for PBU 18/02, then perform all tax accounting operations, including regulatory ones, reconcile tax accounting data, and then return to the “Closing of the month” document and perform the procedures associated with PBU 18/02; now we are talking about the last step) you can get a report on permanent differences (Fig. 1).
Figure 1. Movement of permanent asset valuation differences and calculation of the permanent tax liability for January 2003.
Figure 1 shows that permanent asset valuation differences "move" between asset types in exactly the same way that the assets themselves move. So, comparing the lines, it is easy to see that the permanent differences formed on the account of general business expenses as a result of the acceptance of business trip expenses in excess of the norms in the amount of 6,450 rubles for accounting later “transferred” 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 "Main production" in accordance with the accepted accounting policy of the organization. Then the fixed differences "passed" partly to finished products (RUB 7,005.27), and partly (in part attributable to the cost of services rendered) were recognized as permanent differences of the current period (RUB 3,048.10).
The permanent difference in the valuation of fixed assets was partially written off (as part of depreciation) and led to the difference in the amount of distribution costs of the current period between accounting and tax accounting data (80 rubles). Similarly, the constant difference in the valuation of goods sold (330.26 rubles) reflects the fact that the expenses in this part in tax accounting are less than in accounting. The lower part of the report shows the calculation of a permanent tax liability (a permanent tax asset, if it arises, will be reflected as a liability with a minus sign, since PBU 18/02 does not contain the concept of a "permanent tax asset").
But you can see that Figure 1 is just general information. In the considered example, there was a very small number of accounting objects and operations, so many figures 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 breakdown can be obtained by double-clicking on any cell of the report line with data on a certain type of assets or liabilities. For example, if we want to learn more about permanent differences in the valuation of work in progress, goods, or to clarify what is "hidden" in the line "Other income and expenses", then we can get the transcripts shown in Figures 2, 3, 4, respectively.
Figure 2. Breakdown of the movement of permanent differences in the valuation of work in progress for January 2003. The organization of analytical accounting of permanent differences is visible - it is the same as for the costs of the main production itself.
Figure 3. Permanent product differences. For large trading organizations, this transcript may consist of several hundred or even thousands of lines.
Figure 4. In the line "Other income and expenses" there were excess hospitality expenses. But there could be something else, so decoding will not hurt here either.
In principle, the movement of permanent differences can be seen in the program and using standard reports on the NDP account "Permanent differences" (account balance sheet, account analysis, etc.), but specialized reports are still more convenient. Comparing the movement of permanent differences in the valuation of assets (liabilities) with the movement of accounting objects to which they relate, you can see that the program is set to write off 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 basis of the accounting model embedded in the standard solution for "1C: Accounting 7.7" is the fact that all differences in the valuation of assets and / or liabilities are divided into permanent and temporary. Of course, a difference in the valuation of an asset is not the same as a permanent or temporary difference in the amount of current period income or expenses. But, as we saw above with the example of permanent differences, the cause of the difference can arise in one period and when performing some transactions, and the result, that is, the impact on the difference between accounting and tax profit (loss), can be identified in a completely different period and when performing completely different operations. Specifically, those operations 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 (which we are told quite a lot about in PBU 18/02 itself), you need to carefully monitor 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 RAS 18/02, they are also " follow" the objects in the evaluation of which they arose.
That is, for assets, equality is true:
Tax valuation = Accounting valuation - Permanent differences + Taxable temporary differences - Deductible temporary differences
Or, if we take the change in the assessment of the accounting object for the period, we get the equality:
Change in assessment in tax accounting = Change in assessment in accounting - Movement of permanent differences + Movement of taxable differences - Movement 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. With this in mind, from the last equality, you can get the formula given in paragraph 21 of PBU 18/02, multiplying all equality by the income tax rate, taking into account the change in signs from "+" to "-" (since a decrease in asset valuation means an increase in expenses, and vice versa).
However, in principle, there may be exceptions. For example, it may happen when 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 of this, there are no real differences in income or expenses.
To reflect this and other rare situations in the accounting, the new version of the standard configuration provides the opportunity 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 the document " Closing of the month" these adjustments are taken into account.
Thus, even in cases not directly provided for in the standard solution algorithm, the user has the opportunity to correct the actions of the program in the right way. And this means that now with the help of "1C: Accounting" it is possible to reflect in accounting any situation that may occur in practice, in accordance with PBU 18/02. That is, the formula really works:
Valuation in accounting - Valuation in tax accounting = Permanent differences + Temporary differences - Adjustment of temporary differences.
Before proceeding to the consideration of the reports, we will 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 the accounting data. accounting and taxation.
To the CWR account "Adjustment of temporary differences", sub-accounts were opened for the 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;
- NDP.07 "Equipment for installation" - to reflect permanent differences in the assessment of equipment for installation;
- as well as a number of other assets and liabilities.
At the same time, the code of the sub-account 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 relevant assets (liabilities) are recorded.
Analytical accounting on various sub-accounts of the KVR account is carried out in the context of the same accounting objects as on the corresponding accounts of assets and liabilities accounting (for example, on the KVR.01 account - for fixed assets).
The special sub-accounts on the CWR account "Adjustment of temporary differences" are:
- KVR.UP "Losses of previous years" - designed to adjust the amount of losses of previous years, taken to calculate the amount of income tax;
- KVR.UT "Losses of the current period" - similarly for losses of the current tax period (year).
Adjustments debited to the CWR account increase taxable differences or reduce deductible differences in the valuation of assets or liabilities. Accordingly, the amounts of adjustments credited to the CWR account have the opposite effect.
Entries on the KVR account, based on its purpose, are made exclusively "manually" - this is a tool for direct management of the accounting for temporary differences by 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 "Closing the month" document is performed with the "Generate reports when posting the document" flag set and reveals the procedure for automatically generating postings for deferred tax assets and deferred tax liabilities. An example of a report is shown in Figure 5.
Figure 5. Temporary differences report.
The report reflects all four possible cases of the movement of temporary differences:
- occurrence of taxable differences;
- repayment of taxable differences;
- the occurrence of deductible differences;
- repayment of deductible differences.
Taxable differences arise if the change in the accounting estimate of assets is higher than the change in the tax estimate (for liabilities - vice versa), 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 the object that arose before the beginning of the current month, then in the described case, first of all, we will talk about repaying the deductible differences.
On the contrary, if the change in the accounting estimate of assets for the period is lower than the change in their tax estimate, then the occurrence of deductible differences should be recognized, unless there was a balance of taxable temporary differences in the assessment of this item at the beginning of the month. 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 a breakdown of indicators, since the indicators themselves are consolidated. For example, in column 3, the line "Work in progress" shows the amount of deductible temporary differences that arose in the reporting period in the assessment of all objects accounted for under account 20 "Main production". By double clicking the mouse, a decryption appears in the corresponding area of the table (Fig. 6).
Figure 6. Interpretation of temporary differences in the context of accounting objects on account 20 (type of asset - "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
The calculation of income tax is performed last - after determining the permanent and temporary differences.
In fact, the procedure calculates the conditional income tax expense (income), during which the corresponding entries are generated in accounting - either on the debit of account 99.2.1 "Conditional income tax expense" and on the credit of account 68.4.2 "Calculation of tax on profit", or on the debit of account 68.4.2 and the 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 flag "Generate a report when posting a document" is set in the "Closing the month" document), a sample of which is shown in Figure 7.
Figure 7. Calculation of the conditional expense (income) for income tax.
There is nothing particularly complicated here. Compared to a similar report generated in the previous version of the standard solution for "1C: Accounting 7.7", this takes into account the clarification of the Ministry of Finance of Russia (letter No. 16-00-14/220 dated 14.07. 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.
Completing the income tax calculation procedure is the final step in recording transactions in accordance with PBU 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 for payment to the budget or reduction in settlements with the budget in accordance with the tax return.
In the cross-cutting 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 earlier income tax in 2003 was also not charged (January!) . That is, no additional entries need to be entered.
The amount of the tax "does not converge"? Looking 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 payable (reduced), 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 in tax amounts.
In principle, if we consider the situation in general terms, the causes can fall into one of the following groups:
1. In the reporting period, there was one of the rare situations that is not automatically handled by the program (in theory, it is clear that a program, even a very complex and "smart" one, cannot take into account absolutely everything).
In this case, you need to try to remember if you had to enter any indicators manually when filling out the income tax return, and if so, which ones.
Most likely, the discrepancy in the amount of tax is associated with these indicators. For example, these may be "old" income tax benefits, features of transactions with securities, etc.
If you are really convinced that there is a situation that is not taken into account automatically, then you need to make a manual adjustment. What to correct depends on the circumstances. In principle, there are two ways - to correct the entries themselves in account 68.4.2 or to correct permanent or temporary differences (using the NPR and CVR accounts, 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, can happen if you started creating records for the reflection of PBU 18/02 without carefully reconciling accounting and tax accounting data). In this case, the report "Analysis of the state of tax accounting" can help you.
Here is an example of finding an error. In January 2003, there was a loss in accounting and tax accounting. Therefore, after carrying out 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 we get a debit balance in the amount of 240 rubles. This means that somewhere there is a discrepancy in income or expenses in the amount of 1,000 rubles. The report "Analysis of the state of tax accounting" shows that income from the sale of services in accounting is less than in tax accounting by 1,000 rubles (Fig. 8).
Figure 8. Analysis of the state of tax accounting helps to quickly determine where the error is.
We check the ratio of the amount of revenue according to accounting data and the amount of VAT and see that VAT on the work performed is overstated in relation to revenue (the amount of revenue of 12,000 rubles should correspond to VAT in the amount of no more than 2,000 rubles, but in reality - 3,000 rubles .). After that, finding and correcting the error using the transcripts of this report should no longer be difficult, and then you need to re-post the document "Closing the month" with the accounting procedures for PBU 18/02. The balance of account 68.4.2 should close.
To more accurately track progress in the study of foreign languages, a certain system has been invented. This article will discuss what constitutes the B2 level (the level of English is above average).
English language proficiency levels
There is a common European scale by which the level of proficiency in a foreign language is assessed. The English name is the Common European Framework of Reference (CEFR). This is a certain system of standards that allows you to determine Conditionally knowledge of the language is divided into 6 levels: from A1 to C2. Each of these levels also corresponds to certain indicators of other assessment systems. This table shows the ratio of language proficiency levels in various assessment systems.
| CEFR | IH Level | IELTS | TOEFL | Cambridge Examination |
| A1 | beginner | |||
| A2 | Elementary | |||
B1 | Pre-Intermediate | 3.5 - 4.0 | 32 - 42 | KET |
| intermediate | 4.5 - 5.0 | 42 - 62 | PET | |
| B2 | Upper Intermediate | 5.5 - 6.0 | 63 - 92 | FCE |
| C1 | Advanced | 6.5 - 7.0 | 93 - 112 | CAE |
| C2 | Proficiency | 7.5 - 9.0 | 113 + | CPE |
When can I start learning English at the Upper-Intermediate level?
The division between the levels of knowledge of any foreign language is very arbitrary, but there are certain indicators by which you can determine the current progress.
English proficiency levels B2 - C1 correspond to practically fluent written and oral speech. A higher level involves an understanding of terminology in various highly specialized areas, the ability to speak on serious topics, conduct business negotiations and read classical literature in the original. It is difficult to establish clear demarcations between the levels of knowledge. But, before deciding to overcome the level of English proficiency B2, you need to make sure that you are fluent in reading B1 literature, as well as being fluent in the basic rules of grammar, can more or less speak fluently in the target language, read the press and modern entertainment literature. And although there are still unfamiliar words, this does not affect the general understanding of the text, you catch the meaning and understand what is being said.
According to such a system, the linguistic skills of a student studying any foreign language, including English, are evaluated. Level B2, which means "advanced stage", is above average, but at this stage there may still be some shortcomings that require further elaboration.
Knowledge of grammar rules
Of course, grammar occupies an important place in the study of any foreign language. The following are the main key topics, knowledge of which is necessary at the Upper-Intermediate level.
- Time. B2 - the level of English at which you are already fluent in all aspects and clearly understand in which case it is necessary to use Simple, Continuous, Perfect or Perfect Continuous. In addition, you know the table of irregular verbs and put it into practice.
- Understand usage (Active voice).
- You can convert direct speech into indirect speech.
- Know and use modal verbs, understanding the subtle differences between words like may, might, can, ought,
- You know impersonal forms of the verb: participle, infinitive and gerund.
vocabulary
Considering that a good knowledge of grammar rules is already achieved at the B1 level, the B2 level of English involves the development of other skills: fluency, listening, reading literature and, of course, increasing vocabulary. At this level, attention should be paid not only to individual words, but also phraseological units, phrasal verbs and more complex structures.
One of the most common mistakes in learning any foreign language is the desire to memorize separate lists of words without subsequently using them in your written and oral speech.
Any new words and phrases should be included in your speech. Those lexical units that are not used will soon be simply forgotten. When reading, write down unfamiliar words and try to make sentences, dialogues, stories or articles with them.
First of all, you should learn those foreign words, the equivalents of which you use in everyday life, talking about yourself, your interests, hobbies, work, goals, relatives and friends. Another common mistake is trying to memorize lists of words, most of which you probably don't have to use often.
One of the best ways is to keep a diary. From the point of view of replenishing the vocabulary, this method is useful in that you learn to use the vocabulary that is directly related to your life. By daily writing down your own observations, events, goals and dreams, you use exactly the same words that you use in your native speech.
Idioms and phraseological units
B2 - level of English, which assumes that you know not only simple words and constructions, but also understand and know how to use a number of idioms. These are speech turns that are peculiar only to this language and do not have a literal translation. The meaning of these phraseological units is conveyed by equivalent phrases acceptable for the target language.
Knowing these set expressions will help make speech more figurative and colorful. The table shows only a small part of all possible phraseological units. You can make your own list of phrases that you will later include in your speech.
Phrasal verbs
In English, there is such a thing as phrasal verbs. Most often, this is a combination of a verb with a preposition or adverb, in connection with which the meaning of the original word changes. These are peculiar stable phrases that do not obey any rules, exist only as indivisible semantic units and carry a semantic load only in this form.
- be about - to be nearby;
- be after - achieve something;
- be back - return;
- break out - suddenly start, break out;
- bring up - bring up;
- call for - call for someone;
- clear up - put in order;
- come about - happen;
- come across - meet unexpectedly;
- look for - look for.
Phrasal verbs are very common in English. However, they are mostly used in everyday speech.
Expanding vocabulary with synonyms
Try to replace frequently used words with synonyms. This will help to make the speech more refined, beautiful and refined.
| Word | Synonyms |
| beautiful (beautiful, beautiful) |
|
| ugly (ugly, ugly) |
|
| happy (happy) |
|
| unhappy (unhappy) |
|
Reading
There is a special adapted literature designed to gradually progress from the initial level (A1) to the advanced level (C2).
These are mostly works of art by well-known authors. Books are adapted in such a way that a certain set of grammatical structures and vocabulary corresponds to a specific level of foreign language proficiency. The best way to understand where you are right now is to read two or three pages and count the number of unfamiliar words. If you come across no more than 20-25 new lexical items, then you are quite ready to start reading this book. To get the most out of the reading process, it is advisable to write down all unfamiliar words and phrases, and then work on them further. That is, include them in your vocabulary when compiling stories, dialogues, keeping a diary and writing essays. Otherwise, the vocabulary is quickly forgotten. You can move on to the next level when you feel that work at this level is becoming boring, and there are practically no new lexical units.
However, level B2 is the level of English, which allows you to read not only lightweight books, but also entertaining literature by modern authors, newspapers, and magazines.
Hearing comprehension
Like reading literature, there are quite a few adapted audiobooks. If you are still experiencing some difficulty in listening, you can start with the manuals corresponding to a lower level. For example, if your grammar and vocabulary are around B1 level, but you have difficulty understanding English by ear, take A2 level books in audio format. Over time, you will get used to foreign speech.
A few tips:
- Listen to a chapter of a book without first reading the text. Understand, determine that you managed to understand how acceptable this rate of speech is for you, how many unfamiliar words.
- Write down from memory what you learned.
- Listen again.
- Read the text, write down unfamiliar words and determine their meaning in a dictionary.
- Turn recording back on.
Such a study will help you get used to English speech in the shortest possible time and increase your level of knowledge.
Levels of knowledge of English B2 - C1 allow you to expand opportunities. For a change, you can include films and series in your training. It is advisable to find films with subtitles. However, it is undesirable to use the language learning method by watching movies with subtitles for a long period of time. Otherwise, you will get used to reading the text, and not listening to the speech of the actors.
This is one of the best methods to help you learn English. Level B2 is quite sufficient for watching entertainment shows and series.
Development of written language
In order to learn how to write fluently in the target language, you need to devote time to this lesson every day. Only regular work will help you begin to speak English more fluently. Choose the most suitable method for you. This can be writing stories, essays, keeping a diary or blog, communicating on social networks. Try to enrich your vocabulary daily, including new expressions and constructions. B2 - the level of English, which corresponds to the level above the average, which means that you must have the following skills:
- you know how to build not only simple, but also complex and complex sentences;
- use different designs
- use set expressions, idioms, phrasal verbs;
- you can write an essay, story or article on a topic familiar to you;
- you communicate quite freely with native English speakers, discussing everyday issues.
Oral speech
Upper-Intermediate or B2 - the level of English corresponds to almost fluency in oral speech, provided that you discuss simple everyday topics.
The best way to improve your speaking skills is to communicate with a native English speaker. Levels of knowledge of English B2 - C1 already allow you to communicate quite freely on everyday topics with English speakers. The easiest way is to find friends on social networks or language exchange sites. However, if this is not possible, alternative methods can be applied:
- briefly retell the books you read, the TV shows or movies you watched;
- try to describe everything you see: the landscape outside the window, the picture, various objects;
- make a list of questions, then try to give a detailed answer to each of them.
It is very difficult to establish a clear distinction between the levels of foreign language proficiency. However, this article will allow you to form a general idea and give approximate answers to questions about what English B2 is, what level it is and what knowledge you need to have at this stage of training.
Two heads and six legs; four walk, and two lie still
Self-esteem - what is it: concept, structure, types and levels
The path of cassandra, or adventures with pasta War on earth and underground