Клокова Н.В. Практическая инструкция по применению плана счетов бухгалтерского учета

Подождите немного. Документ загружается.

, , ?

www.InetLib.Ru - !

   ,       . 

,   ,     ,

, . ,  55-

06 "    "    76 "    

" , , 

  ,    

.

 55-06 "" 

.

           55

   " .       

           ,

, . .

 5.4.

 55 "" 

, , ? www.InetLib.Ru - !



    



50 "" 04 "" 

51 "" 50 "" 

52 " 51 "" 

60 "" 52 "" 

62 "" 60 "" 

66 " 62 "" 

"  

61 " 66 "" 

"  

68 "" 67 "" 

71 "" 68 "" 

75 "" 69 "    

 " 

76 "70 "" 

"  

79 "" 71 "" 

80 "" 75 "" 

86 "" 76 "" 

91 "" 79 "" 

98 "" 80 "" 

99 "" 81 " ()" 

 84 " ()" 



www.InetLib.Ru - !

 57 ""

 57 "  "       

 () , . 

, ),

    ,       

, .

        57 "  "  

 ,  ,  ,    

. 

 57 "" , .

 "   "    52-01

" , 

    ,  ,    

.  57 ""  52-02 "

" , . 

 91-02 "" 

  "   ".  ,    "

  "       ,    

 91 "".

 57 ""  50-

01 ""   .     

     57 "   "    51 "

".

       57 "   " 

  ,     51 " ".  

      52 " " ( 52-04 "

")  57 "".

 5.5.

 57 "" 



    



50 "" 50 "" 

51 "" 51 "" 

52 "" 52 "" 

62 "" 62 "

76 "" 73 "

 " 

79 ""  

90 ""  

91 ""  



www.InetLib.Ru - !

 58 ""

 58 "" 

    , ,      

,    ,     

.

 58 "" :

58-01 "";

58-02 "";

58-03 "";

58-04 "";

58-05 "";

58-06 "";

58-07 "";

58-09 "";

58-10 "".

          

. :

- , ;

- , 

, ;

- ,   ,   

;

-   ,   

;

- , .

         

 58-10 "    "    , 

  ,    ,   

 58 "".

 58-01 ""  58-02 "" ,

, .

       ,  

 () ,     58-01 "", 58-02 "" 

    50-01 " ",  51 " ", 52

".

   58-01 "",  58-02 ""     : 01

 ", 04 " ", 10 "", 41 "", 43 "

" . 

 ,    58-01 ""  58-02 "",   

    (  )   (  )

 91 "".

 58-01 ""  58-02 "" : 01 "

", 04 " ", 10 "", 41 "", 43 " ", 50

", 51 " ", 52 " "    

)         -

    ()    ,  ,

, , .

          

 58-02 ""  76 "

".

      ,    58-02 "",

 91-02 "".

          

.

 58-03 "" 

.

      58-03 ""    51

 ".          

www.InetLib.Ru - !

 (), .

    ,      

,            



. 

   ,   ,    

, .

        

         76 "  

"  58-03 "" (

, );

 76 ""  91 "

" (           

).

       

 76 "

"  91 "" (

);  58-03 ""  91 "

  " (       , 

).

            51

"  76 "".

 ()    ,    58-03 "",

    91-02 " "    58-03 "" (

,  90 "").

 58-04 "" .

         .

          .  

           . 

           (

)  ().

     ,    ,

, 

          58-04

"  91-02 "".

, , . 

. 

    .   

 76 "

"  25 ""  58-04 "".

       . ,   

    ,     

   58-04 ""   ,

. , 

,  58-

04 ""  91-02 "".

  58-05 " "   

     (  )   

 (). 

  (  ) ,  ,  

.

      58-05 " " 

 51 "" .

        

   ,  ,  .  

, , 

   62 "    "   76 "  

".      58-

05 ""  62 ""

 76 "".

www.InetLib.Ru - !

 () 

  51 " "        58-05

".

  58-06 "    " 

.

      58-06 "   

"     51 " "   

    .     

     58-06 "    " 

.

  58-07 " "   , 

.

 58-07

 "     51 " "   52 "

". 

.          58-07

"  91 "".

 58-07 "" .

 58-09 "" 

.

 58-10 "" 

  ,  ,    . 

        

 58 "".

    58 " "    

  ,     (  ;

 ,    ;   .).



 .         

, , 

58 "" .

 5.6.

 58 "" 



    



50 "" 51 "" 

51 "" 52 "" 

52 "" 76 "" 

75 "" 80 "" 

76 "90 "" 

"  

80 "" 91 "" 

91 "" 99 "" 

98 ""  



www.InetLib.Ru - !

 59 ""

 59 "    "   

.



 ,        ,  

 ,      

   .       

 ,    ,      

 (), .

      

:

-             

;

- 

;

-      ,     

.

   ,      

, 

.

        

 ,        

.

  59 "    "    

:

59-01 "";

59-02 "";

59-03 "";

59-04 "";

59-05 "";

59-06 "";

59-07 "";

59-80 "".

 91-02 "" 

   59 "    ".   

         

         91-02 "

"  59 "".

         

         

 59 ""  91-01 "

".

         ,  

      , 

   ,        

  ,        

       59 " 

"  91-01 "".

     ,    

  ,        

.

    59 "    "  

.

 5.7.

 59 ""

