OOO yavlyayetsya platelshchikom YeNP. V dekabre 2014 goda bila priobretena dolya v UF (34 %) drugogo OOO s inostrannim kapitalom. Dlya otrajeniya operatsii po priobreteniyu doli v uchete predpriyatiya bili sdelani sleduyushchiye provodki: 16.12.14 – Dt 0640; Kt 6040, a takje Dt 6040; Kt 5110 na summu 823.000 tis. sum. (340.981$). Na 31.12.2014 goda bila provedena pereotsenka valyuti i nachisleni doхodi ot kursovoy raznitsi po investitsiyam v inostrannoy valyute, otrajenniye provodkoy Dt 0640; Kt 95.40 na summu 2.877 tis. sum. V yanvare 2015 g prinyato resheniye o prisoyedinenii dannogo OOO. Bila sdelana provodka: Dt 0690; Kt 0640 summa investitsiy bila perevedena iz investitsiy v inostrannoy valyute v investitsii v natsionalnoy valyute. Kakim obrazom otrazit operatsiyu po prisoyedineniyu v buхgalterskom uchete prisoyedinyayushchego predpriyatiya? Kakiye tranzitniye scheta sleduyet ispolzovat?