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

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

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

 21 "";

-  -  41 "";

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

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

 45 "";

-       (  

) -  40 " (, )".

 90-02 "" :

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

 -  42 "".

  90-03 "   "    

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

  90-04 ""   ,    

 ().

  90-05 " "     ,

 ().

 90-09 "  "    

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

  : 90-01 "", 90-02 " ", 90-03 " 

 ", 90-04 "", 90-05 " "   

. : 90-

02 " ", 90-03 "   ", 90-04 "", 90-05

 "      90-01 ""  

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

 )    90-09 "  "   99

  ".  ,   90 ""     

.

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

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

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

 8.1.

 90 "" 

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

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

    

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

11 "" 46 "" 

20 "" 50 "" 

21 "" 51 "" 

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

26 "" 57 "" 

29 "" 62 "" 

40 " (, )" 76 "" 

41 "" 79 "" 

42 "" 98 "" 

43 "" 99 "" 

44 ""  

45 ""  

58 ""  

68 ""  

79 ""  

99 ""  

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

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

 91 ""

 91 "   "      

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

.

  91 "   "        

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

:

91-01 "";

91-02 "";

91-03 "";

91-09 "".

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

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

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

;

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

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

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

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

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

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

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

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

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

-      -     16

";

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

, -  10 "";

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

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

 01 " ", 04 " ", 10 "", 41 "", 50

";

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

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

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

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

;

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

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

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

;

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

;

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

;

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

;

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

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

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

, .;

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

 ,    -    : 14 " 

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

63 "";

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

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

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

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

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

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

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

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

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

;

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

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

";

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

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

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

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

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

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

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

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

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

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

;

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

, .;

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

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

;

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

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

, .;

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

.;

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

  91-03 "   "   ,  

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

".

  91-09 "    "     

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

  : 91-01 " "  91-02 " ", 91-03 " 

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

    : 91-02 " ", 91-03 " 

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

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

  ( )    91-09 "

"  99 "".

 91 "" .

     ,    91 "   "

  91-09 "    "),    

 91-09 "".

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

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

 8.2.

 91 "" 

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

    

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

01 "" 07 "" 

02 "" 08 "" 

03 "" 10 "" 

04 "" 11 "" 

07 "" 14 "

 " 

08 "" 15 "   

 " 

10 "" 20 "" 

11 "" 21 "" 

14 "   23 "" 

"  

15 " 28 "" 

"  

16 "29 "" 

19 " 41 "" 

"  

20 "" 43 "" 

21 "" 45 "" 

23 "" 50 "" 

28 "" 51 "" 

29 "" 52 "" 

58 "" 55 "" 

59 "     57 "" 

"  

60 "" 58 "" 

63 "" 59 "  

 " 

66 "" 60 "" 

61 "" 62 "" 

68 "" 63 "" 

69 "  66 "

"  

70 "" 67 "" 

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

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

76 "" 75 "" 

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

81 " ()" 79 "" 

94 "" 81 " ()" 

98 "" 96 "" 

99 "" 98 "" 

 99 "" 

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

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



 2005 . , 

 2004 .  28 320 .,   4320 .

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

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

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

 62  91-01

- 28 320 . -  2004 .;

 91-03  68

- 4320 . - ;

 68  51

- 4320 . - ;

 68  51

- 5760 . -  ((28 320 . - 4320 .)  24%).

.

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

,  2004 .,   91

" ( 91-01 "")  62 "

 ".  . 1 . 154       ( )

     . ,   2004 .   

.  2005 .,

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

, .  91 "

" ( 91-03 "")  68

".



        24   10 000 .

 6360 . (24  265 .). 

 10%   - 1000 .     2640 . 

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

.

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

 50-03 ""  70

- 10 000 . - ;

 76  51

- 10 000 . - ;

 73  50-03

- 10 000 . - ;

 69  ""  73

- 6360 . - ;

 50-01  73

- 1000 . - ;

 91-02 ""  73

- 2640 . - .

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

  94 "     "    

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

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

 () .

     94 "  

"  .         99 " 

",  03 ",        

" .

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

.

 94 "" :

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

-   ()    

 - ;

-   ()      - 

 ();

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

:

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

-  - ;

-        -  ,    11

".

  ()       

    : 01 " ", 10 "", 16 " 

  ", 41 ""    94 "    

".

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

 94 "

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

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

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

09 "  "      60 "   

".

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

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

 09 "",  94 "".

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

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

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

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

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

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

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

"  51 "". 

     90 "",  02 "",    43

 "   10 "".      43 "

"  10 ""  94 "

".

 94 "" :

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

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

", 44 "  " -        

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

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

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

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

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

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

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

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

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

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

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

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

   94 "     "  

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

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

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

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

          94 " 

" . ,  94

     "        ,

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

   42 " "  ,

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

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

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

  ,    73 "    

",  02 "", , 

  94 "     ",     98 " 

",  04 " ,   , 

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

      98 "  ",  04 "

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

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

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

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

 02 " ",  94 "

   ",         94 "   

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

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

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

,  94 "" 

 98 "",  03 "

,    ".       73

     ",  02 "   

"    94 "     ".    

   91-01 " ",    98 " 

",  03 "    ,  

".

 8.3.

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

