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

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

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

    

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

91 "" 91 "" 

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

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

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

 6. 

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

      ,  ,  

.

            ,

       .  

.

        , . 

.

 60 ""

  60 "    "     

:

-   ,     ,

 , , ,  .,   

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

-  ,   ,     

 ();

- , ;

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

,      ,  

 ,      

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

 60 "".

 ,       , 

   ,    60 "    "

.

  60 "    " ,  ,  

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

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

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

.

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

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

    60 "    "     , 

.

 60 "" :

60-01 "         

";

60-02 "";

60-03 "";

60-04 ", ";

60-05 "";

60-06 "";

60-08 ", ".

 60-01 "

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

, , .

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

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

.

      , , 

    60-01 "       

"  19 "

".

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

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

      60-01 "     

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

, , .

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

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

.

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

  60-01 "        

 "    10 "" (15 "  

 ")         

,  76-09

" 

60-01 "".

 60-01 "

 "     ( )   

.

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

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

    60-02 "   " 

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

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

.

  60-03 "       "

           

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

  60-03 "       " 

        .   

 60-03

"  60-01

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

  60-04 "  ,    " 

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

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

          

, ,  60-01 "

    " (  60

")  60-04 "

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

     10 "", 41 ""    

   60-01 "       

  " (    60 "   

").

    (     

)     60-04 "     

"  60-01 "

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

 60-04 "

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

  60-05 "   "  60-06 "  

"         ,

.  60-08

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

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

 ().

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

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

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

         60 "   

"  91-01 "".

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

         ,   60

" , 

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

   60 "    "    91-01 "

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

 60 "" - .

 60 "" 

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

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

    ;       ;

   ;    ; 

.

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

,  60 "

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

 6.1.

 60 ""



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

    

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

50 "" 07 "" 

51 "" 08 "" 

52 "" 10 "" 

55 "" 11 "" 

60 "" 15 "

 " 

62 "" 19 "" 

 " 

66 " 20 "" 

"  

61 "  23 "" 

"  

16 "25 "" 

"  

79 "" 26 "" 

91 "" 28 "" 

99 "" 29 "" 

 41 "" 

 44 "" 

 50 "" 

 51 "" 

 52 "" 

 55 "" 

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

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

 79 "" 

 91 "" 

 94 "" 

 97 "" 

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

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

  62 "    "     

.

 62 ""  : 90

", 91 "" , .

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

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

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

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

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

    62 "    "    91-02

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

    62 "    "    63 " 

 ".   ,  ,    

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

 62 ""  91-02 "".

 62 "" :

62-01 "";

62-02 "";

62-03 "";

62-04 "";

62-05 "".

 62-01 ""   

,           90 "",

 01 "".    62-01 "    " 

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

 91 "",  01 "".

 62-01 "" :

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

 90 "",  01 "";

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

 90 "",  01 "";

-   (,   ) 

       90 "",  01

".

 , ,      

    62-01 "    "   

 91 ""  01 "".

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

    62-01 "   "   

   .  ,    62-01 "   

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

  62-02 "   "    

 (). 

         ,

.

       62-02 "  

" .

    62-02 "   "    68

" ( 04 "") 

, .

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

 68 "" ( 04 "

    ")    62-02 "   ", 

       62-02 "   " 

 ():

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

73 "";

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

76 "     " ( 08 "  

");

76 "" ( 80 "

 ");    ,    ()   

, .

 62-03 "" 

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

,  .        (,

)     62-03 "   "   

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

 ".     

,  62-03 "

"  90 "",  01 "".

           62-03

   "      .   

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

 62-03 "

"  91-01 ""

.

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

  62-03 "       ",  

 76-09 "".

     

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

    ()     ,

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

:

- , ;

- , ;

- ;

- .

 62-04 ""  62-05 "

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

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

    62 "    "   

  () .      

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

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

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

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

.

 6.2.

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



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

    

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

46 "   50 "" 

"  

50 "" 51 "" 

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

52 "" 55 "" 

55 "" 57 "" 

57 "" 60 "" 

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

76 " 63 "" 

"  

79 "" 66 "" 

90 "" 67 "" 

91 "" 73 "" 

 75 "" 

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

 79 "" 

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

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

 63 ""

 63 "   "     

.

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

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

.

     ,  

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

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

.

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

  ()      

.

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

  63 "   ".    , 

  ,      63 " 

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

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

,     007 "   

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

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

  .  ,        

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

".  007 "

".

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

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

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

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

,     ,     63 " 

"  91-01 "".

 63 "" :

63-01 "";

63-02 "";

63-80 "".

 63-01 ""

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

   62 "    " (   62-03

").

  63-02 "        "

 62-03 "".

  63-80 "        "

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

" .

    63 "   "   

.

 6.3.

 63 ""

