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

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

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

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

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

"  5 

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

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

   (50, 51, 52)    91 "   ".

       007 "  

".

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

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

 60, 76  91.

13.2. 

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

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

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

.).

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

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

.

         

.

        60 " 

  "      (10, 11, 15 

.)  (20, 26, 97 .).

  60      .  

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

 ,     60   

 76 "",  2

".

            

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

 60.

        60  

    (51, 52, 55)    (66, 67).  

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

.

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

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

.

 60 

(51, 52 .).

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

  ()    60 "   

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

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

     (, )   

 60  91 

.

13.3. 

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

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

".

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

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

:

 62 ""  90 ""

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

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

 62 .

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

 62 

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

 (50, 51, 52, 55)  62.

  62        

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

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

     62.     

 62 .

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

   62    90 "".   

.

 62  91 "

",  -  91  62.

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

 62  63 ""  91 "".

    62      

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

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

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

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

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

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

.

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

      ,    62

.

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

,  .),       46

".

 46 .

13.4. 

    .      

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

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

.

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

 60 "" . 

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

         60    

 (50, 51, 52 .). 

.

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

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

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

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

".

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

    62 "    ",  "

".  62 

 (90)  (91).

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

62.

    9/99 (.6.2)    (, )  

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

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

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

,  1  2000 . ( 9/99 )

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

 ,       (  62) 

 91 "". 

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

     (51, 52  .)    62 " 

  " (   )  91 "  

" ().

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

 62,  "",  76 "

",  2 "".

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

   .       66 " 

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

   (50, 51, 52  .)   . 

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

 (62 .).

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

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

. 

    66  67.       

.

13.5. 



    10/99, 5/01  6/01      

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

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

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

 ().

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

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

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

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

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

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

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

(08, 10, 11 .)  60  76.

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

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

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

).

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

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

), 

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

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

.

 ,    ,     62

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

 90 ""  91 "".

13.6. 

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

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

.

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

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

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

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

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

 - 

.

 91 "

"    63 "  ". 

, ,  63  62 "

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

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

".

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

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

 63  91 "".

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

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

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

13.7. 

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

 ,   ,   19 "  

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

".

 19 :

19-1 "";

19-2 "";

19-3 " - 

".

 19  - 

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

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

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

  ,     - 

,  19, 

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

- 68 "" - ;

-        (29, 91, 86) - 

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

- 91 "" - .

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

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

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

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

" .),  - 

.

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

 90 ""  91 ""  68,  "

    " (  " "),  76 "  

  " (  " ").    76  

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

 76,   68).        

 68 .

 19

 68.

 .  99 "

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

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

 68.

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

.12,  (. .12.8).

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

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

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

".

 68 "" 

 91 "". 

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

 51 "".

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

:

 90 ""  68 "",  "

"

          68   

.

  .    1  2003 .   

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

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

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

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

         

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

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

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

.

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

 (, ).  26 "

", 44 "  "  .    68 "    ",

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

13.8. 

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

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

.  75 "".

 75 :

75-1 " () ";

75-2 "" .

 75-1 " () " 

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

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

 75-1  80 "".

       

,  (10, 15, 51, 50 .)  75-1.

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

 08 "

".

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

  08 "   "   75 " 

"

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

  04 " "   08 "  

"

 ,      

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

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

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

.

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

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

 83 "".

  75-2 "   "     

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

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

 75-2  84 "

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

     70 "     "  

 84.

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

 75  70  68 "

".

         50

", 51 " "  52 " "    75  70.  

  (, )       90

"  75  70.

    75    ,    

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

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

      ,    75

.

13.9. 



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

         75 " 

", :

75-1 "";

75-2 "".

.14.3.

13.10. 



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

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

".

 76 :

76-1 "";

76-2 "";

76-3 "";

76-4 "" .

 76-1 "" 

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

.

 76,  1 "

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

 (08, 23, 25, 26, 29 .).

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

 (51, 52, 55)  76-1.

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

 10, 43  .    76-1.    76-1   

,  ( 73

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

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

       (51, 52, 55)    76-1.

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

 99 "".

    76-1      

.

  76-2 "  "    ,

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

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

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

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

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

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

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

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

 - , ;

-       (51, 52, 66, 67  .) -  , 

;

- 91 "   " -  , , ,  

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

.

      76-2    

 (51, 52 .). , , 

 76-2 ,  76-2 (10, 20, 23, 60 

.).

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

 91 "".

  76-3 "      " 

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

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

     76-3    91 "   ".

 (51, 52 .)  76-

 76-4 "" 

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

 76-4  70 "

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

 76-4.

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

   .    76     

 76.

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

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

 76 .

13.11. 



    .    

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

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

    79 " ",  3 "  

  ",    01 " ", 04

", 58 "" .  

         02 "

 "  05 " "    79-3. 

       79-3    91 "

".

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

,  79-3.

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

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

 76 ""  91

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

 76.

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

   01, 04, 58 .  79 

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

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

 02 "", 05 "" 

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

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

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

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

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

   79 " ",  3 "  

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

   .    

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

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

        79

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

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

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

   (01, 04, 58  .)    79 " ",

 3 "     ",  ,

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

 02  05  79-3.

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

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

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

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

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

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

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

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

 02  05.

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

.

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

 79,  "

".

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

         26

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

",      -    76  

.

     

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

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

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

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

  .     

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

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

" .

         

 76.

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

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

  ",    91 "   ". 

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

 76.

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

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

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

13.12. 



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

.VI "".

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

        60 "   

".   ,  ,    62

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

  ". ,      

      ,    75 " 

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

".

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

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

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

13.13. 

    ,   ()  

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

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

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

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

.

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

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

  79 " ".      

:

79-1 "";

79-2 "";

79-3 "" .

  79-1      

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

 .        (01

 ", 10 ""  .)    79-1.  

 (01, 10 .) 

 79-1.

  79-2       

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

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

.

 79 , 

       (10, 43  .)    79-2, 

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

 79-2.    79-2    

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

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

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

.

    79     

.

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

          79. 

 79.

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

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

.

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

 20 "", 23 "", 29

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

13.14. 



       (  

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

.2 "   "    

 N 5).

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

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

,  -  3 .

   .2        ( 

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

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

 3 .

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

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

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

.

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

 (, .).

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

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

 ,     , 

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

 12/2000.



 14. 

14.1. 

 ,      

 ()  ().

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

, .

 80 "". 

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

.

   ,    ,

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

 80 " "     75 "  ".

 75 :

- 08 "" - :

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

;

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

, .

 08 

01 ""  04 "";

-   ( 10, 12 .) -      

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

-  ( 50, 51, 52 .) - 

, ;

-  - .

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

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

.

         

, .

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

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

 83 "".

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

:

-  -

 75 ""  80 ""

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

 52 ""  75 ""