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

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

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

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

. 2 . 1 . 265 .

 68 ""

 68 "" 

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

 68 "    "   ,   

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

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

,  68 ""  99

 ",  06 ",    ",   

.  68 "" 

,     (    51 " "), 

,  ( 19

").

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

   (, )       68

".

 68 "" :

68-01 "";

68-02 "";

68-03 "";

68-04 "";

68-06 "";

68-07 "";

68-08 "";

68-09 "";

68-10 "";

68-11 "";

68-12 "";

68-80 "".

 68-01 "    "    

.

            68-01

"  51 "".

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

)  68-01 ""  99-04 "

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

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

.

       68-01 "   

"     09 "  ".   

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

 68-01 "

"  77 "". 

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

.

  68-02 "      "   

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

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

   68-02 "      " 

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

70 "     " ( 01 "  ") - 

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

73 "" - , 

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

.),  (

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

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

76 "     " ( 24 "  

") -    ,    

, .

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

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

  68-03 "   "    ,

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

.

       68-03 " 

 "    51 " ".    

  68-03 "   "     -

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

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

:

-       (20 " ", 23

 ", 25 " ", 26 "

", 29 "", 44 "", 91 "

" .);

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

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

 (08 "   ", 10 "", 15 "  

", 41 "" .).

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

.

   68-04 "     " 

 ():

62 "   ", 90 "" -     

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

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

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

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

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

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

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

.;

62 "   " ( 08 "  "), 76

     " -       

, ;

19 "   " -    

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

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

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

.

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

 ():

19 "      " -  ,

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

, ) ,

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

;

51 "" - , ;

62 "   " ( 02 "  "), 76

     " -  ,     ,

 ().

 68-06 "" 

.

           68-06

    "      91-02 " ".

 68-06 "

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

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

  68-07 "      " 

 ,        ,  

.

      68-07 "   

  "   : 08 "   ", 10

", 15 "    ", 41 "", 20 "

", 23 " ", 25 " ", 26

 ", 29 "   ", 44 " 

", 90 "", 91 "" .

      68-07 "    

"  (51 "", 52 "

").

  68-08 "   "     

.

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

 68-08 "   "      (08 " 

 ", 20 " ", 23 " ", 25

 ", 26 " ", 29 "

  ", 44 "  ", 91 "   "  .).

         68-08 "  

"  51 "".

  68-09 "      " 

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

.       68-09 "   

"  26 "".

      68-09 "    

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

 68-10 "" 

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

68-10 "    ".       68-10

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

 68-11 "" ". , 

  ,     90 "" ( 90-06 "")  

 68-11 "  ".       68-11

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

  68-12 "   "    

.

 68-12 "" 

  : 20 " ", 23 " ", 25

  ", 44 "  "  .     

 68-12 ""  51

".

  68-80 "     "    

, .

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

         

.

      68-80 "    

"  99-04 "". 

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

 100            ,

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

 68-80 ""  51 "".

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

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

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

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

 91-02 "".

         

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

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

 99 "",  06 ", ".

 6.6.

 68 "" 

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

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

    

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

19 "08 "" 

"  

50 "" 10 "" 

51 "" 11 "" 

52 "" 15 " 

 " 

55 "" 20 "" 

66 "23 "" 

"  

67 " 26 "" 

"  

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

 41 "" 

 44 "" 

 51 "" 

 52 "" 

 55 "" 

 70 "" 

 75 "" 

 90 "" 

 91 "" 

 98 "" 

 99 "" 

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

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



 14  2004 .       60 000 .  

 - 1  2005 .       

:    40%      

.     5000 .    - 10-  

.

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

:

 73-01,  ""  50 ""

- 60 000 . - .

: 60 000 .  (3/4  14%) / 366  18  = 309,84 .

 20 ""

 70 ""

- 5000 . - ;

 70  68

- 650 . -  (5 000 .  13%);

 70  73-01

- 1740,00 . -  40%   (5000 . - 650 . (  

)  40%);

 70  68 ""

- 108,44 . - 

 (309,84  35%).

. 2 . 224  35%.

: 2498 . 44 . (650 . + 1740 . + 108 . 44 .).

: 2501 . 56 . (5000 . - 2498 . 44 .).

:

 20 ""

 70 ""

- 5000 . - ;

 70  68

 70  73-01

- 1740,00 . -  40%   (5000 . - 650 . (  

)  40%);

  : (60 000 . - 1740 .)  (3/4  14%) / 366  29  =

484 . 70 .

 70  68 ""

- 169 . 65 . -         

 (484 . 70 .  35%).

: 2559 . 65 . (650 . + 1740 . + 169 . 65 .);

: 2440 . 35 . (5000 . - 2559 . 65 .).

:

 20 ""

 70 ""

- 5000 . - ;

 70  68

 70  73-01

- 1740,00 . -  40%  (5000 . -

- 650 . ()  40%);

 : (60 000 . - 1740 . - 1740 .)  (3/4  14%) / 366 

31  = 502 . 66 .;

 70  68 ""

- 175 . 93 . -         

 (502 .  35%).

: 2565 . 93 . (650 . + 1740 . + 175 . 93 .);

: 2434 . 07 . (5000 . - 2565 . 93 .).

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

 . 1 . 1 . 212   ,   ,  

         ()

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

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

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

    ,   ,    3/4

  ,       

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

 15  2004 .  14%.

 . 2 . 212  . 3 . 1 . 223        

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

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

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

, . 216 .

  . 1 . 226   ,     ,

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

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

 ,    (. 4 . 226  ).   

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

      70 "     "  

 68 "    ".        

50%  (. 4 . 226 ).

 69 ""

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

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

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

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

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

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

      ;   

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

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

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

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

          ,  69

     "      70

".

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

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

, , .

  69 "     "   

:

69-1 "";

69-2 "";

69-3 "";

69-04 "        

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

: 69-01 "",

69-02 ""  69-03 "

" -      (),  

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

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

.

: 69-01 "   ", 69-02 "  

"  69-03 "" - 

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

.

 69-04 "

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

.

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

      69 "    

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

  (08 "   ", 20 " ", 23

", 28 "  ", 29 "   ", 44 " 

",

86 "", 91 "", 97 ""

.).

, : 69-01 "", 69-02 "

  ", 69-03 "    ", 69-04

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

 "     99 "  " ( 06

,     ")        

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

  ,       : 69-01 " 

 ", 69-02 "   ", 69-03 " 

  ", 69-04 "   

        " 

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

 69-01 "" ,

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

  : 50 "", 70 "     ", 73 " 

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

   ,       

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

, :

-     ;   ; ,

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

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

;

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

       

,      ,     () ;

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

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

 (, 

, , );

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

, .

   69-02 "   "  

 (. 241 ).

 69-03 "" 

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

.

 69-04 "

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

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

     ,   69-

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

 ",    : 69-01 "  

", 69-02 "   "  69-03 "  

 ".      69-04 "  

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

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

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

, :

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

;

- ;

-       ( 

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

, ).

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

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

 69-01 "".

 6.7.

 69 ""

