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

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

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

    

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

01 "" 08 "" 

03 "20 "" 

07 "" 23 "" 

08 "" 25 "" 

10 "" 26 "" 

11 "" 29 "" 

16 "   44 "" 

"  

19 " 70 "" 

"  

20 "" 73 "" 

21 "" 86 "" 

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

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

41 ""  

42 ""  

43 ""  

44 ""  

45 ""  

50 ""  

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

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

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

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

"  

98 ""  

99 ""  

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

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

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



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

, ,  3000 .

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

 94  10

- 3000 . - ;

 73  94

- 3000 . - ;

 70 (50, 51)  73

- 3000 . -  () .

       

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

,  (. 138 ).

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

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

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

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

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

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

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

.

, :

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

;

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

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

;

- ;

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

;

- .

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

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

 ,      ,     96

  "   : 70 "  

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

; 23 " " -     , 

, .

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

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

.

         

.

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

    96 "  "   

.

 8.4.

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

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

    

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

23 "" 08 "" 

28 "" 20 "" 

29 "" 23 "" 

26 "" 25 "" 

51 "" 29 "" 

52 "" 44 "" 

69 " 97 "" 

"  

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

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

91 ""  

97 ""  

99 ""  

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

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

 97 ""

 97 "  "      ,

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

, ,  c:

- ;

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

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

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

-         ( 

);

- .

 97 "" :

97-01 "";

97-02 "

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

";

97-03 "";

97-80 "".

 97-01 "" 

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

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

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

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

         97-01 " 

" .

 97-02 "

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

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

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

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

       97-02 "   

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

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

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

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

 97-03 "" ,  

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

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

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

)  97-03 "" 

 60 "    ", 76 "    

". ,     97-03 "",    

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

.

 97-80 "" , 

   ,        97

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

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

      97-80 "   " 

    60 "    ", 76 " 

" .

,  97-80 "", 

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

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

 : 20 " ", 23 " ", 26

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

".

,  (

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

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

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

 97 "" .

 8.5.

 97 "" 

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

    

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

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

04 "" 10 "" 

05 "" 20 "" 

10 "" 23 "" 

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

"  

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

25 "" 29 "" 

26 "" 44 "" 

29 "" 76 "" 

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

43 "" 96 "" 

60 "" 99 "" 

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

"  

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

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

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

79 ""  

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

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

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

 98 ""

  98 "  "   ,  () 

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

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

.

 98 "" :

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

98-02 "";

98-03 ", ";

98-04 "  ,     ,  

";

98-05 ", ".

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

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

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

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

.

 98 "" 

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

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

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

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

.

  98-02 " "   , 

.

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

 " ( 08 "  "), 10 ""  .  

    98-02 " ".  

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

:

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

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

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

    98-02 " "   

.

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

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

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

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

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

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

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

 .       94 "    

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

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

         73 " 

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

     : 50 "", 51 " " 

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

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

".

  98-04 "  ,     , 

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

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

.

  98-04 "  ,   , 

    "     73 " 

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

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

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

.

   ,      73 "   

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

     98-04 "  ,   

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

".

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

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

02 "    "     .

    ,    98-04 "

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

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

".

  98-05 " ,     "  

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

 98-05 " ,     "   

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

.

   98-05 " ,     " 

       (50 "", 51 " "  .)

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

.

   98-05 " ,     " 

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

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

   98 "  "    68 "   

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

.

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

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

    )      90

".

 98 "" .

 8.6.

 98 "" 