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

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

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

    

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

68 "" 08 "" 

90 "" 50 "" 

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

 52 "" 

 55 "" 

 58 "" 

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

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

 86 "" 

 91 "" 

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

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

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

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

 99 ""

 99 "  "      

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

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

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

.

   99 "  "   (, ),    -

 ().

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

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

 99 "" :

99-01 "";

99-02 "";

99-03 ",         

";

99-04 " ";

99-06 ", ";

99-07 "".

  99-01 "   "     

           90

",  09 "  ".      

     99-01 "   "  

 ()  99-07 "".

  99-02 "    "     

 91 "",  09

".

 99-07

".

   99-03 ",       

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

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

.):

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

, -  01 "";

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

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

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

, -  08 "";

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

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

 10 "",       ,  

 ,     16 "   

";

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

 11 "";

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

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

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

", 25 " ", 26 " ", 29

";

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

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

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

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

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

,     , -     19

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

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

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

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

 43 "";

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

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

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

 50 "";

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

 , -     51 " "   52

" ;

-         - 

 58 "";

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

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

  -    : 70 "     ", 69

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

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

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

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

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

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

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

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

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

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

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

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

, -  99-07 "".

   99-03 ",       

" :

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

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

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

,      , -    : 50

", 51 " ", 52 " "   76 "    

";

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

, -  99-07 "".

         99-03

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

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

 99-07

".

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

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

",  01 "", 

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

           99-04

   "     68-01 "   

".

 ()  99-04 "   "  

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

  68-01 "   ".    (

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

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

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

 ,   99-04 "    "  

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

   09 ""  77 "

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

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

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

.

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

07 "".

   99-06 ",     "  

 68 "".

 99-06 ", " 

           99-07

".

 99-07 "" :

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

99-01 "";

-  -  99-

02 "";

-      -     99-03 ",

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

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

";

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

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

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

 84 " ()".

 99 "" 

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

.

 8.7.

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

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

    

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

01 "" 10 "" 

03 " 50 "" 

"  

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

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

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

11 "" 60 "" 

16 "   73 "" 

"  

19 " 76 "" 

"  

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

21 "" 84 " ()" 

23 "" 90 "" 

25 "" 91 "" 

26 "" 94 "" 

28 "" 96 "" 

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

41 ""  

43 ""  

44 ""  

45 ""  

50 ""  

51 ""  

52 ""  

58 ""  

68 ""  

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

"  

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

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

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

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

"  

79 ""  

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

)"  

90 ""  

91 ""  

97 ""  

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

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 9. 

         

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

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

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

.

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

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

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

 001 ""

 001 "  "     

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

.

      001 " 

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

 001

  "    ,   

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

  001 "  "  

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

.

    001 "  "  

,       (  

).   ,    ,

 001 "" .

 002 ",

"

 002 ", " 

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

.

 002 ", 

" , , :

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

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

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

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

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

;

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

  002 " ,    "

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

, .

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

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

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

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

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

 (10 "", 41 ""  .)       

    002 " ,  

" .

     002 " ,  

" .

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

       002 "-

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

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

.

    002 " , 

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

   ,   ,    

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

     002 " ,  

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

 002 ", 

" , , .

 003 ", "

 003 ",   "     

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

.

  003 ",  "   ,

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

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

 "").

   003 ",   "   

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

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

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

.

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

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

).

, ,  003 ",

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

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

 90 "".

 003 ", "  ,

, .

 004 ", "

 004 ", " 

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

.

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

     .    004 ",  

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

).

,   ,    004 ",   " 

,    .    004 ",  

"   ,      . ,

     ,     004 ",

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

    004 ",  "   

 ()-.

 005 ", "

 005 ",   "     

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

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

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

    005 ",   "  ,

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

:

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

-  , .         

  , ,      

) ;

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

).

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

.

   005 ",   "  

, .

 005 ",  "      

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

.

 005 ", " 

.

 006 ""

 006 "  "       

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

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

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

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

.

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

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

      006 "  "  

.

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

006 "  ". ,     

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

.

           006

".  

,  006 "

".

 006 "" 

.

 007 "

"

 007 "     " 

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

.

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

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

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

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

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

.

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

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