Cut off error

Всем здравствуйте!
еще немного сказок про беззаботную жизнь с ГБО(б/у) )))
перед самым отпуском меня посетила непонятная ошибка, точнее при каждом пуск двигателя кнопка ГБО пищала и вырубала систему, каждый раз сам тыкал ее и все вроде работало без изменений
надоело мне это тут ехать нужно, а мне проблемы в дороге не нужны
подключился к мозгам прочитал ошибку оказалось: «ошибка выхода из режима Cut-off»
читаю форумы, сайты и понимаю что у меня давление газа в рамке форсунок слишком большое после выключения системы или в переходных режимах при использовании бензина и обратный переход на газ, а виной всему этому безобразию получается редуктор испаритель(((
у меня в системе стоит редуктор Atiker SR-06, он славен этой болячкой как оказалось(((
я его разобрал промыл (что то он начал потеть я подумал что пропускает, оказалось это грязь от нашего чудесного газа) посмотрел как он устроен и что там может быть такого что мешает работать правильно!

разобрал я его он внутри с какой то грязью-слизью от нашего чудесного газа! посмотрел конструкцию очень примитивно и просто одна пружина давит закрывает подачу, вторая наоборот помогает вакууму из коллектора открывать подачу газа для наполнения, с виду только мембрана была как то странно боком выгнута и все в остальном все живое, а далее увидел что пятак на мембране что давит на клапан давит не в центр а сбоку, а это значит шток клапана может вклинить и не закрываться давая лишнее давление! собираем все и ждем рем.комплект для редуктора выбора нет!

далее я ездил и ждал запчасти и не доехав до работы немного слышу шипение из-под капота сразу вправо открываю капот там сауна антифриз кипит, комплектный тройник из какого то странного гранулированного пластика просто обломился! побрел искать тройник в округе, обошел около 10 магазинов и только в одном нашел более менее подходящее тройник на 20 из металла от жигуля. ставим что есть доливаю весь запас антифриза и на работу покатываюсь с жидкостью только в малом круге охлаждения, сканер ELM237 и мониторинг температуры сказали включить печку на всю при жаре за бортом 32 это был ад но не долгий 10мин всего!

Очень переживал что перегрел движку, на приборке стрелка не поднялась от нормы вообще, но это может быть следствием отсутствия жидкости или все же что я сразу остановился и ехал спокойно в диапазоне 2 тысяч! но в расширительном бачке я увидел внутрянку движка в виде грязи, антифриз что остался там наверно такой же грязный но я влил 7.5 литров нового до нормы что почти на полную замену тянет

после этого я еще с большим недоверием смотрю на товары б/у в важных узлах авто и понимаю что поговорка про скупого работает всегда!
вместе с рем.комплектом редуктора купил еще пару фильтров для проведения Т.О. все разом и махнул
после этого ошибок не наблюдается но пищать кнопка не перестала, оказалось что напоминание о ТО у них такое, обновил счетчик и все гуд! мотор слава богу пережил потерю охлаждайки стойко и работает как и прежде.

—все фото сделаны на канистру антифиза и не несут авторских прав
в Заключении хочу выразить благодарность всем тем кто подписан на моего Трактора, читает текст, смотрит картинки, пишет коментарии, участвует в жизни авто, приятно, что кому то помимо меня это интересно! Для меня это хобби и часть жизни которое приносит самоудовлетворение!

tener algo de reserva, guardar algo

tener

tomar

haber

tr[hæv]

■ will you have a brandy? ¿quieres tomar un coñac?

■ to have breakfast/lunch/tea/dinner desayunar/comer/merendar/cenar

■ how many cigarettes have you had today? ¿cuántos cigarros has fumado hoy?

4 (shower, bath, etc) tomar

■ have you had a wash and a shave? ¿te has lavado y afeitado?

■ have a good time! ¡divertíos!, ¡pasadlo bien!

8 (receive, invite) recibir, invitar

■ can I have your book for a second, please? ¿me dejas tu libro un segundo, por favor?

■ are you going to have a party for your birthday? ¿vas a hacer una fiesta para tu cumpleaños?

■ rumour has it that… corre el rumor de que…

12 (baby) tener, dar a luz

14 (allow) permitir, consentir

1 haber

SMALLIDIOMATIC EXPRESSION/SMALL

have got SMALLBRITISH ENGLISH/SMALL tener

■ this radio’s had it, I’ll have to get a new one esta radio está en las últimas, tendré que comprar una nueva

■ your dad’s seen you, you’ve had it now! te ha visto tu padre, ¡la has cagado!

to have it away / have it off taboo echar un polvo

to have somebody over to one’s house / have somebody round to one’s house invitar a alguien a casa

to have something on somebody tener información comprometedora sobre alguien, saber algo comprometedor acerca de alguien

tener

tener, experimentar, sufrir

tener, incluir

comer, tomar

tener, recibir

permitir, dejar

hacer

tener

tener (niños)

haber

you’ve finished, haven’t you?: ha terminado, ¿no?

expr.

expr.

v.

pret: -tuv-

pret: tuv-

v.

subj: hay-

hæv, weak forms həv, əv

1.

1) (3rd pers sing pres has; past & past p had) transitive verb

3) (hold, have at one’s disposal) tener*

I have it!, I’ve got it! — ya lo tengo!, ya está, ya está!

all right: have it your own way! — está bien! haz lo que quieras!

to have something to + inf — tener* algo que + inf

4)

a) ( receive) <<letter/news>> tener*, recibir

could we have some silence, please? — (hagan) silencio, por favor

we have it on the best authority that… — sabemos de buena fuente que…

rumoradition has it that… — corre el rumor de que…/según la tradición…

they were the best/only seats to be had — eran los mejores/únicos asientos que había

5) ( consume) <<steak/spaghetti>> comer, tomar (Esp); <<champagne/beer>> tomar

to have something to eat/drink — comer/beber algo

6)

a) (experience, undergo) <<accident>> tener*

he had a heart transplant/an X ray — le hicieron un trasplante de corazón/una radiografía

b) ( organize) <<party>> hacer*, dar*

c) ( suffer from) <<cancer/diabetes/flu>> tener*

he’s got a headache/sore throat — le duele la cabeza/la garganta, tiene dolor de cabeza/garganta

9) (colloq)

a) (catch, get the better of)

10) (causative use)

he had them all laughing/in tears — los hizo reír/llorar a todos

to have something + INF/+ PAST P: I’ve had three lambs die this week se me han muerto tres corderos esta semana; he had his bicycle stolen — le robaron la bicicleta

12)

a) ( allow) (with neg) tolerar, consentir*

b) (accept, believe) aceptar, creer*

13) (indicating state, position) tener*

2.

2) (used to form perfect tenses) haber*

I have/had seen her — la he/había visto

3)

you haven’t lost the key, have you? — no habrás perdido la llave…!

you may have forgiven him, but I haven’t — puede que tú lo hayas perdonado, pero yo no

to have to + inf — tener* que + inf

to have to + inf — tener* que + inf

•

Phrasal Verbs:

[hæv]
( has)
(

pt

,

pp

had)
When have is part of a set combination, eg have a look, have a good time, have breakfast, had better, look up the other word. For have + adverb/preposition combinations, see also the phrasal verb section of this entry.

1) tener

Don’t translate the [a] in sentences like [has he got a girlfriend?], [I haven’t got a washing-machine] if the number of such items is not significant since people normally only have one at a time:

Do translate the [a] if the person or thing is qualified:

handy, ready 1., 1), a)

2) tomar

3) recibir

4)

they can be had for as little as £10 each — pueden conseguirse por tan solo 10 libras

5)

I’ll have a dozen eggs, please — ¿me pones una docena de huevos, por favor?

6) tener

7) tener

consentir, tolerar

9) pasar

to have a pleasant afternoon/evening — pasar una tarde agradable

12)

to have sth done hacer que se haga algo, mandar hacer algo

to have sb do sth mandar a algn hacer algo

I’ll have you know that… — quiero que sepas que…

to have sth happen

to have sb doing sth

to have sth against sb/sth tener algo en contra de algn/algo
to have had it

to have it that

rumour has it that… — corre la voz de que…

to be had

to have to do with tener que ver con

to let sb have sth dar algo a algn; dejar algo a algn, prestar algo a algn

what have you

… and what have you —… y qué sé yo qué más

would have it

luck

never having seen it before, I… — como no lo había visto antes,…

just I, 1., 3)

See:

a)

«he’s already eaten» — «so have I» — -él ya ha comido -yo también

«we haven’t had any news yet» — «neither have we» — -no hemos tenido noticias todavía -nosotros tampoco

«we haven’t paid» — «yes we have!» — -no hemos pagado -¡qué sí!

«he’s got a new job» — «oh has he?» — -tiene un trabajo nuevo -¿ah, sí?

«have you read the book?» — «yes, I have» — -¿has leído el libro? -sí

«has he told you?» — «no, he hasn’t» — -¿te lo ha dicho? -no

he hasn’t done it, has he? — no lo ha hecho, ¿verdad?

you’ve all been there before, but I haven’t — vosotros habéis estado allí antes, pero yo no

he has never met her, but I have — él no la ha llegado a conocer, pero yo sí

have you ever been there? if you have… — ¿has estado alguna vez allí? si es así…

have you tried it? if you haven’t… — ¿lo has probado? (porque) si no…

so I, 1., nor

3.

* * *

[hæv], weak forms [həv, əv]

1.

1) (3rd pers sing pres has; past & past p had) transitive verb

3) (hold, have at one’s disposal) tener*

I have it!, I’ve got it! — ya lo tengo!, ya está, ya está!

all right: have it your own way! — está bien! haz lo que quieras!

to have something to + inf — tener* algo que + inf

4)

a) ( receive) <<letter/news>> tener*, recibir

could we have some silence, please? — (hagan) silencio, por favor

we have it on the best authority that… — sabemos de buena fuente que…

rumor/tradition has it that… — corre el rumor de que…/según la tradición…

they were the best/only seats to be had — eran los mejores/únicos asientos que había

5) ( consume) <<steak/spaghetti>> comer, tomar (Esp); <<champagne/beer>> tomar

to have something to eat/drink — comer/beber algo

6)

a) (experience, undergo) <<accident>> tener*

he had a heart transplant/an X ray — le hicieron un trasplante de corazón/una radiografía

b) ( organize) <<party>> hacer*, dar*

c) ( suffer from) <<cancer/diabetes/flu>> tener*

he’s got a headache/sore throat — le duele la cabeza/la garganta, tiene dolor de cabeza/garganta

9) (colloq)

a) (catch, get the better of)

10) (causative use)

he had them all laughing/in tears — los hizo reír/llorar a todos

to have something + INF/+ PAST P: I’ve had three lambs die this week se me han muerto tres corderos esta semana; he had his bicycle stolen — le robaron la bicicleta

12)

a) ( allow) (with neg) tolerar, consentir*

b) (accept, believe) aceptar, creer*

13) (indicating state, position) tener*

2.

2) (used to form perfect tenses) haber*

I have/had seen her — la he/había visto

3)

you haven’t lost the key, have you? — no habrás perdido la llave…!

you may have forgiven him, but I haven’t — puede que tú lo hayas perdonado, pero yo no

to have to + inf — tener* que + inf

to have to + inf — tener* que + inf

•

Phrasal Verbs:

The cut off concept in accounting aims to ensure events and transactions are posted in the correct accounting period. It helps to calculate profit/loss without any error or misstatement. Besides profit/loss, cut off concept has an extensive impact on the financial statement. For instance, if the profitable sales made in the month of January are recorded in February, the following errors can be expected in the month of January.

1. Overstatement of inventory balance in the month of January.
2. Understatement of sales in the month of January.
3. Understatement of profit in the month of January.
4. Understatement of receivables/cash in January.

If amounts are material for the given impacts, it might lead to a material misstatement in the financial statement. Similarly, the impact is more severe if a cut off error is found at the time of year-end.

Cut-off date

The term cut-off date is frequently used to apply the concept. It’s the date of the accounting period’s end. For instance, if the accounting period ends December 31st, the cut-off date would be the same. This date is used as the termination date to prepare the financial statement. Further, all economic activities performed before/on this date are included in the current accounting period. On the other hand, economic activities performed next day are reported in the next accounting period.

So, who is responsible for ensuring no cut off error in the financial statement?

Primarily, it’s the responsibility of the management/business to ensure there is no cut-off error while closing books of accounts. Secondly, the auditor of the company needs to ensure there is no cut off error and record date of the transaction is the same as the date of transaction occurrence/economic/business activity.

Let’s understand the mechanics of cut-off and how auditors need to ensure their duty in terms of cut off concept. Auditors need to perform different procedures on account balance transactions. Let’s review some important account balances or financial statement areas.

Cut off procedures for inventory.

Inventory is one of the most important areas of the financial statement. It’s inversely proportional to sales. For instance, if sales is not recorded in the specific accounting period, it leads to an overstatement of inventory. On the other hand, if excess sales are recorded in the accounting period, it leads to an understatement of inventory and an inaccurate financial statement.

Let’s understand how auditors can perform audit procedures on the inventory.  

Review last three goods dispatched notes for the accounting period ended. The delivery date must fall within the same accounting period of sales recorded. For instance, if the cut off date isis December 31st, the goods must have been dispatched on or before December 31st.   On the other hand, the termination date for a particularDecember 31^st, inventory must have been dispatched on or before December 31st.

Similarly, obtain three dispatch notes for the next accounting period (January); the date of inventory dispatch must fall on January 1^st and later. It should help the auditor ensure that there is no cut off error in the financial statement.

Cut off procedures for accounts receivable.

Recording for the accounts receivable is dependent on the sales invoice date and date of dispatch. The date of dispatching goods or rendering services should be the same as the date of invoice and the date of creating accounts receivables.

So, auditors need to compare the date of the sales invoice, goods dispatched note, and the date of creating accounts receivables. However, an important point to verify is if goods dispatched on or before the cut off date (suppose December 31st) have been recorded in the accounting period ended December. Similarly, goods dispatched on and after January are recorded in the next accounting period.

Cut off procedures accounts payable.

Recording for the accounts payable is dependent on the date of goods received. For instance, if goods are received in December, they must be reflected in the financial statement of December. So, auditors can reconcile the date on the goods receipt note and the date payable created. If goods are received in January, related accounts payable must be reflected in January.

So, cut off procedures is all about comparing dates to ensure the correct recording for the transaction.

Cut off examples

1. Goods delivered to the customers in April must reflect sales and the creation of accounts receivables in the same month.
2. Goods received from the supplier in April must be reflected as purchases, Increase of inventory and creation of accounts payable in the month of April.
3. If your business rendered services in January, the income earned must be reflected in January.
4. If your business has received services in January, the expense made must be reflected in the financial statement for January.

Cut off procedures examples.

1. Compare the date of goods dispatched notes with the date on the sales invoice.
2. Compare the date of goods receipt notes with the date of purchase invoice.

It’s important to note that collection/payment is not relevant to the cut-off concept; rather, it’s dependent on the date of a risk transfer.

Conclusion

Cut off in accounting is an important concept. It helps accountants of the company to comply periodicity concept and ensure reporting economic activities in the correct accounting period. If the concept of cut off is not applied appropriately, it leads to misstatement in the balance sheet and other areas of the financial statement.

Frequently asked questions

What is meant by purchase cut off?

Purchase cut off means purchases made in May must be recorded in May. In simple words, if a vehicle is purchased in December. It must be recorded in December. If it’s recorded in the next month, it will lead to an understatement of PPE (assets), an understatement of the depreciation (expense) in the month of December.

Why cut off is an important accounting concept?

Cut off is important to ensure compliance with the periodicity concept of accounting. It helps to ensure economic activities and their financial impact is reflected in the same accounting period. So, if an economic activity occurs in one period and is reflected in another period, it leads to cut off error.

What is sales cut off meaning?

Sales cuts off means the goods dispatched in December should be reflected in December in the form f sales recorded.

What is purchase cut off testing in an audit?

Purchase cut of testing means to test if the date of goods receipt falls in the same accounting period as the date of the corresponding purchase invoice.