Фин текст на проверку gen.

[Saradalka]

Добрый день!

Проверьте, пожалуйста, мой перевод.

Мой перевод
Ad notam: The possibility of materials record without receipt is stipulated at item 49 of inventory accounting practical policies. Instead of receipt, materials acceptance and record may be executed by stamp on the supplier document (invoice, consignment note etc.), that contains the same requisites on its press as the receipt does. In this case the requisites of specified stamp are filled and regular number of the receipt is put. Such a stamp is equal to the receipt. However, to avoid tax authorities claims the appliance of the abovementioned method should be determined at the organization account policy. These recommendations are given by the Ministry of Finance at the Letter No. 16-00-14/414 dated 29.10.2002.

Оригинал
К сведению: п. 49 Методических указаний по учету МПЗ предусмотрена возможность оприходовании материалов без заполнения приходного ордера. Вместо приходного ордера, приемка и оприходовании материалов может оформляться проставлением на документе поставщика (счет, накладная и т.п.) штампа, в оттиске которого содержатся те же реквизиты, что и в приходном ордере. В этом случае заполняются реквизиты указанного штампа, и ставится очередной номер приходного ордера. Такой штамп приравнивается к приходному ордеру. Однако во избежание претензий налоговиков применение этого способа необходимо установить в учетной политике организации по бухгалтерскому учету. Такие рекомендации дал Минфин в Письме от 29.10.2002 N 16-00-14/414.

Спасибо.

[Gennady1]

Item 49 of the Guidelines on the Inventory Accounting specifies entering the materials into the /accounting/ book without completeng the materials receipt ticket. Instead of the materials receipt ticket it is allowed to formalize the materials and enter them into the book by stamping the supplier's document (i.e. the invoice, consignment note etc.); the seal impression must indicate the same detales as those indicated in the materials receipt ticket. In this case, the details of the above-mentioned stamp must be filled-in and а regular number of the receipt must be entered. Such a stamp is similar to the materials receipt ticket. However to avoid the tax authorities claims, the application of this/above-mentioned method should be established in the accounting strategy of the organization. The related reccomendations were issued by the Ministry of Finance specified in Letter No. 16-00-14/414 dated October 29, 2002.

[Gennady1]

same detailes

[tumanov]

The possibility of materials record without receipt ...

Пара копеек: отвлекаясь от неточности самого английского, такой пассаж может дать ошибочное представление о том, что материалы регистрируются без их физического получения.

У слова receipt есть четкое значение получения, приемки самого товара помимо прочих значений.

Лишь один пример из многих примеров употребления:

http://www.pulsestar.co.uk/modules/receipts/wms_receipts.php5

…
Each warehouse goods receipt is processed by the WMS software's Goods In module. After physical receipt, warehouse storage can be instigated by allowing the Warehouse Management System to automatically allocate warehouse locations according to predefined rules. Alternatively, warehouse storage locations can be manually selected. For example, if you quickly want to unload a wagon of 20 pallets to a convenient block stack all you need do is enter the code (e.g. A01) for that location.

The main features of Goods In are summarized below:

Order Entry
Orders can be entered either before physical goods receipt or at the point of actual receipt.
Orders can be manually entered or electronically sent (interfaced) from another computer system such as an ERP system or an Order Processing system.
Order numbers can be manually entered or automatically created by Stocker.
Check sheets assist physical counting of receipt.
Register of physical goods receipt.
Orders received in full can be registered as received with a single button click.
Lines with discrepancies can be individually registered as received.
Register product against standard pallet quantities.
Register product having variable pallet quantities.
…

[Saradalka]

Спасибо всем за помощь! Очень ценно.