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

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

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

    

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

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

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

91 ""  

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

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

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



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

 100 000 . .

  118 000 .,     18 000 .   

 "".

:

 62  90-01

- 118 000 . - ;

 90-03  68

- 18 000 . - ;

 68  51

- 18 000 . - .

:

 91-02  63

- 100 000 .;

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

:

 63  62

- 100 000 . - ;

 91-02  62

- 18 000 . -        

 (118 000 - 100 000);

 007

- 118 000 . -     .

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

 66 ""

  66 "     "   

,  12 

.

 66 "

" : 50 "", 51 "", 52 "

".

, 

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

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

  ,     66 "    

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

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

 66 ""  51 "".

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

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

 66 "

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

.

         

   66 "    "  

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

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

     ,       

      66 "     " 

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

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

 91-02 "".

         66 " 

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

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

,    ,     66 " 

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

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

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

  66 "     "    

:

66-01 "";

66-02 "";

66-03 " () ";

66-04 "";

66-05 "";

66-06 "";

66-80 "".

 66-01 "  "   

,  12 .

 66-02 "   "     

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

 66-03 "    () "   

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

 12 .

  ()      66-03 " 

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

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

).

  ()      

          66-03 " 

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

.

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

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

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

      66-03 " 

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

 66-04 "   "    

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

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

 66-04 "

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

 -  98-01 ", 

  ". ,    98-01 ",    

",          91-01 "

".

       ,    

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

  66-04 "" 

91-02 "".

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

 66-04 ""  91-

02 "".

 66-05 "   "  66-06 "  

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

 12 .

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

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

 6.4.

 66 ""



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

    

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

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

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

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

55 "" 41 "" 

62 "" 50 "" 

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

16 "" 51 "" 

91 "" 52 "" 

 55 "" 

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

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

 68 "" 

 16 "" 

 82 "" 

 91 "" 

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

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



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

 177 000 .  10% .       .

           "" 

 177 000 .,     27 000 .    ,   

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

, ).

 147 000 .

         .  

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

:

 51 ""

 66-02 ""

- 177 000 . - ;

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

 90-01 ""

- 177 000 . - ;

 90-03 ""  68

- 27 000 . - ;

 68  51 ""

- 27 000 . - ;

 90-02 ""

 20 ""

- 147 000 . - ;

 66-02 ""

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

- 177 000 . - ;

 91-02 ""

 66-02 ""

- 1454,79 . ((177 000 .  10%: 365 )  30 ) - 

;

 99 ""  68

- 349,15 . (1454,79 .  24%) - ;

 66 ""

 51 ""

- 1454,79 .- .

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

 1 "" . 42 "" 

      ()     

)    ,   ,   

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

       (. 1 . 807  ).      

, , -  (. 1

. 808 ).

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

,  (. 1

. 809 ).

 ( 12 ) (. 5 (

15/01),     02.08.2001 N 60)     66 " 

"  51 "".

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

  ,        (. 2

 9/99,  06.05.1999 N 32).

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

    ,       66 

    62 (      

).

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

,  (.

11, 14  15/01  02.08.2001 N 60) (,

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

         (. 12, 15

 15/01  02.08.2001 N 60).

 66

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

 66.

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

 67 "" 

,  12 

.

  67 "

" : 50 "", 51 "", 52 "

".

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

  ,     67 "    

 67 "" : 51 "",

50 "", 52 " ".      

 

 58-05 "".

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

 67 "".

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

 67 "" 

  91-02 " ".      ,

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

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

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

 91-02 "".

         67 " 

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

,    ,     67 " 

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

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

 67 "" :

67-01 "";

67-02 "";

67-03 " () ";

67-04 "";

67-05 "";

67-06 "";

67-80 "".

 67-01 "    "     

,  12 .

 67-02 "" 

,  12 .

 67-03 "    () "   

 ()  12 .

  ()      67-03 " 

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

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

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

          67-03 " 

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

.

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

  67-

03 "    () "      

.

 67-04 "" 

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

 , , 

         67-04

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

 -  98-01 ",

". ,  98-01 ", 

 ",          91-01

 ".         ,  

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

      67-04 "   "  

 91-02 "".

 67-04 ""  91-

02 "".

 67-05 "   "  67-06 "  

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

 12 .

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

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

 6.5.

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



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

    

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

51 "" 07 "" 

52 "" 08 "" 

55 "" 10 "" 

62 "" 11 "" 

61 " 41 "" 

"  

16 " 50 "" 

"  

91 "" 51 "" 

 52 "" 

 55 "" 

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

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

 68 "" 

 16 "" 

 82 "" 

 91 "" 

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



 1  2004 .  60 000 .  -

61  (2 .),  - 15% , . 

       30 000     .

   60 000     10  2004 .,   

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

, , , :

-  1  - 34,15 .;

-  10  - 34,06 .;

-  30  - 33,76 . ( 2004 .);

-  1  - 33,76 . ( 2004 .).

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

1  2004 .

 52 ""

 66 ""

- 2 049 000 . (60 000  34,15 .) - ;

 76 ""  51 ""

- 61 470 . (2 049 000 .  3%) -      

;

 55 ""

 52 ""

- 2 049 000 . - ;

 52 ""

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

- 2 049 000 . - ;

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

 52 ""

- 1 024 500 . (30 000  34,15 .) - 

;

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

 66 ""

- 4188 . (30 000  15%  10 . / 366 . = 122,95  34,06 .) - 

 1  2004 .  10  2004 . ;

10  2004 .

 41 ""

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

- 2 047 788 . ((60 000  + 122,95 )  34,06 .) - ;

 91-02 ""

 66 ""

- 4188 . (30 000  15% ? 10 . / 366 . = 122,95  34,06 .) - 

 1  2004 .  10  2004 . ;

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

 52 ""

- 1 021 800 . (30 000   34,06 .) -      

;

 91-02 ""

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

- 2700 . (30 000  (34,06 . - 34,15 .)) -   

           

;

30  2004 .

 66 ""  91-01 ""

- 23 400 . (60 000  (33,76 . - 34,15 .)) - 

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

;

 91-2

 66 ""

- 16 603,28 . (60 000   15%  20 . / 366 . = 491,80   33,76 .) - 

 11  2004 .  30  2004 .;

 66 "     "  52 " 

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

"

- 24 904,75 . ((122,95  + 122,95  + 491,80 )  33,76 .) - 

;

- 95,90 . (245,90  (33,76 . - 34,15 .)) - 

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

.

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

    07.06.2004 N 116- "     

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

 -  "1" (. 2.1.2

 N 116-).      "1"   

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

 30.03.2004 N 111- "

" (. 2.8  N 116-).

 . 1.4    29.06.2004 N 1465- "

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

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

       "1"   

 3%  365 . 

 . 2.10  N 116-       

 "1"  ()

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

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

.

       , 

. 

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

.  

, 

  (. 3 . 16  N 173-, . 1.4 

01.06.2004 N 114- "       

").

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

) :

 66 (67)  52

- .

   . 11  15/01  ,     ,

:

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

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

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

 ();

-           ,

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

;

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

 . 19  15/01   ,  ,  ,

:

- ;

- ;

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

- ;

- ;

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

.

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

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

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

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