Pajamų samprata ekonomikoje ir apskaitoje
LTStraipsnyje analizuojama pajamų, pardavimo pajamų ir pelno sąvokų samprata bei sisteminio požiūrio būtinumas nustatant vieningus šių sąvokų apibrėžimus visose ekonomikos mokslo šakose. Tvarkant pajamų apskaitą svarbus jų uždirbimo momento nustatymas ir realizacijos principo įgyvendinimas. Laikantis minėtų principų išanalizuoti ir kritiškai įvertinti svarbiausi pajamų pripažinimo apskaitoje atvejai. [Iš leidinio]
ENComing into force present system of financial accounting and accountability in Lithuanian companies, was formed the possibility to accumulate exact and correct data for setting financial result. However income concept is not understandable as having one meaning in instruments, regulating financial and tax accounting, and other economics literature. That is why necessary systematic point of view, ascertaining unified concepts in all fields of economics. When analysis of income concepts, presented in economics literature, was done, the author of this paper came to the conclusion that income is understandable as capital benefit (return on investment) or wages and salaries, which receives person or collective. So income show increasing of economic benefit during the period under review, i.e. increasing person's or collective's assets or decreasing liabilities, when still increases own capital, except additional owner's contributions. In order to express sales volume in all types of companies it is purposive to use sales revenue concept. Sales revenue understandable as amount, which is received selling goods and services, as that is reward or economic benefit for good, as still increase company's assets. Income concept is closely related with profit concept. Profit is kind of income, which expresses reward for business man's enterprise and it is calculated as difference between sales revenue (rent, interests, dividends) and expenditures.Recognising sales revenue in financial accounting one of fundamental principles is realisation principle. From the practical point of view sales revenue recognition depends on that purchaser received goods and cash or turned up objectively measured claim to the cash or other assets. While leading the mentioned principle is determined, that it is not purposive to apply in accounting item of Recognition order of revenue and expenditures in accounting, which provides for recognition of agricultural production revenue as soon as production is produced, if market prices of this production are stable, because in While selling of goods by instalments it is not purposive to apply payments registration in the covering way of ordinary payment or expenditures, because accounting is very complex and need a lot of expenditures of labour. Besides in the purpose of taxes must be registered all amount from sales by instalments really received and will be received. It is determined that it is not purposive to recognise revenue from the building with enterprise's forces. Revenue will be earned only in the case, when the built construction will be used in the activities of an enterprise or will be sold. [From the publication]
