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

Подождите немного. Документ загружается.

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

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

    

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

50 "" 08 "" 

51 "" 20 "" 

52 "" 23 "" 

55 ""  

70 "" 25 "" 

 26 "" 

 28 "" 

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

 44 "" 

 51 "" 

 52 "" 

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

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

 91 "" 

 96 "" 

 97 "" 

 99 "" 

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

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

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



  ,     5 , 

 2005 .       

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

7000 .  .    12 ,   ,

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

 2005 .?

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

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

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

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

 (. 8 ).

   12  (  2004 .   2005 .), 

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

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

7000 .  ,       84 000

. (7000 .  12 .),    - 336 . (84 000 . : 250 .,  250 . -

        5-  ).

 4  1344 .

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

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

       (. 1 . 217   ), 

  (. 1 . 1 . 238  ),      

  (. 2 . 10    15.12.2001 N 167- " 

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

 (. 2

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

,  07.07.1999 N 765).

     ,     . 93     

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

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

: 7000 . : 21 .  17 . =

5666,67 .,  21 . - ,

 17 . - .

 ,  ,  , ,   

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

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

:

 20, 26  70

- 5666,67 . - ;

 20, 26  69-01

- 226,67 . (5666,67 .  4%) - ;

 20, 26  69-04

- 11,33 . (5666,67 .  0,2%) - 

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

 20, 26  69-00

- 1586,67 . (5666,67 .  28%) -  (   ()  ,

;

 69-00  69-05

- 623,33 . (5666,67 .  11%) - 

, ,  1979 ;

 69-0  69

- 170,00 . (5666,67 .  3%) -     

;

 20, 26  69-03-01

- 11,33 . (5666,67 .  0,2%) -    ,    

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

 20, 26  69-03-02

- 192,67 . (5666,67 .  3,4%) -    ,   

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

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

 69-01  70

- 1344 . -  4 ;

 70  68

-          - 736,67 . (5666,67 . 

13%);

 70  50

- 6274,00 . -       

.



 "" 14  2005 . 

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

.

 2005 . ,  16  20  (

).

    6000 .      

" ,  50% 

.

 12  3 . 

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

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

 "":  2005 . .

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

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

, .

    : 428,99 . ((15157,89 . +

7578,95 .) : 53 .)

     (6 )    

: 428,99 .  80% = 343,19 .

  20  ,     , 

, : 12 480 . : 20 . = 624

.

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

   (343,19 .),      , 

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

.

     (  ) ,    

, : 343,19 .  2 . = 686,38 .

 91  70

- 686,38 . -      ,  

.

          : 343,19 .  3 . =

1029,57 .

 69  70

- 1029,57 . -        ,   

.

  ,     ,  - 1715,95 .

(686,38 + 1029,57).

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

  70 "     "     

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

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

.

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

70-01 "";

70-03 "";

70-04 "";

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

70-05 ", ";

70-06 "".

  70-01 "  "    

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

 70-01 "" :

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

 ();

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

;

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

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

  , -     97 "  ",  01

";

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

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

 96 "";

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

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

",  01 ""; 

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

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

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

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

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

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

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

 76 "",  04 "

".

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

       ,    70-01

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

01 ""  02 "".

 70-01 "" :

-       -     68-02

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

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

 -  71 "";

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

   73 "   ",  01 " 

";

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

-  73 "",  02 "

";

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

   73 "   ",  03 " 

";

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

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

",  07 "";

-       -     76

",  01 "";

-       -   76

     ",  03 "     

";

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

",  04 "";

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

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

",  10 "".

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

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

 70 "".

 70-03 "" 

, .

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

 70-03 ""  70-01 "

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

.

        70-03 " 

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

 70-

03 "   "    50 "".     

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

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

  70-04 "   "     

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

  ,  ,     70-04

"  70-01 "".

 70-04 "

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

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

  (  ),     70-04

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

",  02 "".

    70-04 "   "   

 ().

  70-05 " ,   "   

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

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

   70-05 " ,   "    70-01

".

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

  70-05 " ,   "    76 " 

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

 70-05 ", " 

 ().

 70-06 "" , 

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

 6.8.

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



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

    

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

50 "" 08 "" 

51 "" 20 "" 

52 "" 23 "" 

55 "" 25 "" 

68 "" 26 "" 

69 "28 "" 

71 "" 29 "" 

73 "" 44 "" 

76 "" 69 "    

 " 

79 "" 76 " 

 " 

94 "" 79 "" 

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

 )" 

 91 "" 

 96 "" 

 97 "" 

 99 "" 

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

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



 3500 .

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

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

.

:

1)  - 364 . ((3500 . - 400 . - 300 .)  13%);

2)  - 784 . ((3500 . - 364 .)  1/4).

 - 1148 . (784 + 364).

 - 2352 . (3500 - 1148).

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

 20  70

- 3500 . - ;

 70  68 ( "")

- 364 . - ;

 70  76 ( "")

- 784 . - ;

 70  76 ( "")

- 78 . -  (10%);

 70  50

- 2352 . - ;

 76 ( "")  50

- 784 . - .

 71 ""

  71 "   "     

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

.

 71 "" :

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

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

 76 "";

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

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

 71 "" :

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

 07 "";

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

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

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

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

    (10 "", 15 "   

", 41 "" .);

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

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

   -     76 "    

";

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

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

";

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

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

   ,      97 " 

";

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

   50-01 " ";    , 

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

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

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

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

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

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

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

 6.9.

 71 ""



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

    

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

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

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

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

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

76 "" 15 " 

 " 

79 "" 20 "" 

91 "" 23 "" 

 25 "" 

 26 "" 

 28 "" 

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

 41 "" 

 44 "" 

 45 "" 

 50 "" 

 51 "" 

 52 "" 