·                                                                                                                                                                                                                                                                    Поступление по договорам комиссии;

·                                                                                                                                                                                                                                                                    Суммы, полученные предприятием в виде авансов в счет оплаты продукции, товаров, работ, услуг;

·                                                                                                                                                                                                                                                                    Суммы полученных задатков;

·                                                                                                                                                                                                                                                                    Суммы полученных залогов;

·                                                                                                                                                                                                                                                                    Суммы, полученных в погашение кредита (займа), предоставленного ранее заемщику.

Следовательно, под доходами организации (предприятия) следует понимать часть поступлений денежных средств и иного имущества, которая:

·                                                                                                                                                                                                                                                                    Поступает на безвозвратной основе;

·                                                                                                                                                                                                                                                                    Становится собственностью организации (предприятия);

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