Кондраков Н.П. Бухгалтерский учет для профессиональных бухгалтеров (Учебное пособие)

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

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

!          

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

.

    ,  

 .

  ,       ,

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

      . 

,  .

 "", 2002



)



: , 2003 .

ISBN 5-16-001143-9

: 100000 .



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

  01.01.2002 .     

 ( " "),    

    (  6/01  27.06.2001 .).  

 ().

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

,  1  2002 .

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

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

 I. 

 1. 



1.1. 



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

   .   ,

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

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

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

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

       

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

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

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

      1991 .,   

 1  1991 . N 56. 

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

,   .).      

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

       

:

-          (. 

 20  1992 . N 10);

-     "  " (. 

 28  1994 . N 100).

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

       ,  

; 

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

  ,  ;     

.

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

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

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

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

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

  ,      6

 1998 . N 283.

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

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

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

:

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

;

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

- ;

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

.

1.2. 





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

-     (    

);

-  ();

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

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

);

- .

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

1)         "

 ",       

;

2)  20  () 

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

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

3) :

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

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

, , ;

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

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

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

:

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

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

;

-         

;

4)    

:

-  ( - );

-  ( - );

-  ( - );

-  (, , ).

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

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

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

5)         

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

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

       .   

       1997 .

.

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

 () .

       

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

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

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

  13  2001 . N 13-06573 "    2001 - 2005 

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

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

1.3. 



 .      

         

 29  1997 .    

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

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

.

:

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

;

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

;

-   , 

;

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

.

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

        

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

.

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

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

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

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

    .     

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

.

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  .     

. 

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

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

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

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

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

, ,       .

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

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

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

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

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

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

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

       

    .      

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

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

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

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

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

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

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

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

.

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

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

.      , 

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

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

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

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

.

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

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

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

.

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

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

  ,    . ,

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

.

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

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

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

   .   ,  

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

, . ,

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

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

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

 (     )  

, .   .    , 

          

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

.

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

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

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

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

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

.

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

).

          

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

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

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

     .    

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

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

.

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

 ,    .   

.

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

.

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

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

, , .

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

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

   .    -  

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

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

:

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

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

) ;

) ;

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

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

.

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

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

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

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

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

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

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

.

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

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

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

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

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

.

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

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

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

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

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

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

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

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

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

.).

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

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

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

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

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

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

:

1)        

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

;

2)        .  

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

.

         

:

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

             

;

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

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

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

;

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

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

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

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

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

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

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

).         

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

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

;

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

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

;

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

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

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

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

 , ,   .   

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

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

.

        

:

-   ()  (), .   

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

;

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

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

.

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

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

 2. 



2.1. 



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

,   .       ( "

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

 (, , ).

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

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

:

1  -  ,     ,

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

;

2  -  () ;

3  -   (), , , 

;

4  - .

 ""  21

 1996 . N 129-.       , 

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

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

.

         , 

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

"  29  1995 . N 222-, "   

   "  14  1995 . N 88-, " 

"  26  1995 . N 208-,    " 

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

"  6  1998 . N 283 .

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

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

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

.         16  

 (. .2.4).



.



     .   

     (     140

).

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

.

2.2. 

21  1996 .  "

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

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

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

:

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

;

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

)          

.

 ""  19 .

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

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

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

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

.).

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

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

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

      . 

 (, 

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

).

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

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

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

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

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

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

.

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

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

.

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

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

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

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

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

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

.

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

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

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

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

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

2.3. 





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



: 20  1992 .  N 10, 26  1994 .  N 170  29  1998 .

 N 34.

         

 30  1999 . N 107  24  2000 . N 31.

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

.

.

 .I " "      

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

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

, , 

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

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

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

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

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

.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

.

.V "" 

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

.

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

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

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

2.4.  ()

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

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

.

         16  

:

- "".  1/98 (.  9

 1998 . N 60);

- "  ()   ".  2/94 (. 

 20  1994 . N 167);

- "   ,     ". 

3/2000 (.  10  2000 . N 2);

- "".  4/99 (. 

 6  1999 . N 43);

- "  -  ".  5/01 (.  

 9  2001 . N 44);

- "".  6/01 (.  30 

2001 . N 26);

- "".  7/98 (.  25

 1998 . N 56);

- "   ".  8/01 (.  

 28  2001 . N 96);

- "".  9/99 (.  6  1999

. N 32);

- " ".  10/99 (.      6 

1999 . N 33);

- "   ".  11/2000 (.  

 13  2000 . N 5);

- "".  12/2000 (.  27

 2000 . N 11);

- "  ".  13/2000 (.    

 16  2000 . N 92);

- "".  14/2000 (. 

16  2000 . N 91);

- "        ".  15/01 (. 

 2  2001 . N 60);

- "   ".  16/02 (.  

 2  2002 . N 66).

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

 (). 

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

:

- ;

-   (      

);

-  ();

-  ();

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

);