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

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

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

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

 75 ""  83 ""

-  -

 83 ""  75 ""

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

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

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

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

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

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

        

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

.

      80 " "  

:

- 83 "" - , 

;

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

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

- 75 "  " -     ,   

.

 80 "" 

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

- 75 "" - , ;

- 81 "  ()" -     , 

.

    80     

, .

14.2.  (),



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

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

     81 "  ()".  

     81        

.

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

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

 1 .

 81 

.  ( 80,

 81).

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

 91 "":

-  -  91,  81;

-  -  81,  91.

14.3. 

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



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

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

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

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

75-2 "".

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

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

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

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

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

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

         75,  1,  

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

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

  75,  1,         (07

", 10 "" .) .

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

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

)  75-1  84 "

)".

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

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

 ,      75-1   

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

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

, 10 "", 58 "" .).

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

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

75,  1, . 

    ,      75,

 1 "   ",    80 " "  84

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

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

         75,  1

   ",    86 " ".

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

 75-1.

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

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

.

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

 84 "

 ( )"    75,  2.   

 75,  2, .

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

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

.

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

14.4.  ()



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

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

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

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

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

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

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

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

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

          

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

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

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

80 "".

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

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

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

 75.

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

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

 99 ""  80 "" 

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

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

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

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

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

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

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

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

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

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

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

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

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

. 

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

.

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

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

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

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

"    80 " ".    

 75.

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

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

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

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

"  80.

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

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

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

.

       

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

.

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

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

.

 80 

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

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

14.5. 

  ()       

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

.

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

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

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

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

     15%   ,     - 25% 

.

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

 ( 15  25% ) 

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

 50% 

.

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

 82 "".

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

        82 " " 

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

  82 "" 

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

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

82  84.

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

:

  66 "     "  67 " 

"  51 ""

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

, :

-  ( 84);

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

 70  75);

-  ( 80);

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

14.6. 

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

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

:

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

, ;

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

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

.

      83 " ".  

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

83-1 "";

83-2 "";

83-3 "" .

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

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

 01 ""  83 " ". 

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

 83  (01).

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

 ( 50 "", 51 "", 52 "" .)  83.

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

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

"    83,     -    83 

 75.

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

-  ( 83  80 "");

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

 ( 83, );

-     (  83,   75

") .

    83   ,   

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

14.7. 



 13/2000,  

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

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

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

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

- ;

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

 13/2000 :

1) ;

2) .

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

:

 51 "", 55 "" .  86

"

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

 (08 "   ", 10 ""  .)    86

".

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

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

:

 76 ""  86 "

"

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

 (51, 55  .),    (08, 10  .)    76 " 

".

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

    86 " "    98 "

"      (  01  04  

 08).

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

  25, 26  .,   02  05)    

     98 "  "    91

".

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

  86 " "    98 "  " 

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

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

,  98,  91

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

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

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

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

         (

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

 .)     86 " "    76 " 

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

).

        86  

:

- 20 " "  26 " " -  

;

- 83 " " -     ,

;

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

.

 86 "" 

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

14.8. 



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

" .

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

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

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

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

 N 2).

          ( N 3). 

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

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

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

 .IV " "  ( N 3)    

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

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

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

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

, ).

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

.

 15. ,



15.1. 



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

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

 ()".

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

  84 "  ( )"   99 " 

" ( 99 ).

       

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

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

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

.

 84 "

)"  70 "" (

)  75 "  " ( ).   

 84  82 "".

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

 84.

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

 84 " ()"  99 "

".

       84 " 

)" :

- 82 "" - ;

- 75 "" - 

;

- 80 "" - 

, .

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

      .  

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

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

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

.

15.2. 





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

 21  2000 . N 29.

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

       () 

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

- ;

- .

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

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

.

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

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

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

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

   ,     

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

-    ,     1- 

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

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

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

:

- , 

;

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

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

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

.

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

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

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

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

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

) .

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

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

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

      ()    

,  ().

    ,   ,

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

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

 = (1 + 2) / ,

 1 -    ,    

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

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

;

2 - ,         

;

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

.

15.3. 



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

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

        

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

.

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

, :

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

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

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

) ;

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

.

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

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

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

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

 - .

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

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

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

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

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

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

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

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

.

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

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

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

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

, .

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

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

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

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

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

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



( <*> - )  <*>

----------------------,

 <*>

  <*> -     ,  

;

 - ;

 <*> - .

15.4. 

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

:

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

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

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

.

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

.

          - 

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

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

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

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

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

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

:

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

- ;

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

- ;

- ;

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

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

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

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

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

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

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

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

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

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

 16. 

16.1. 

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

-  -  N 1;

-  -  N 2;

-  -  N 3;

-  -  N 4;

-  -  N 5;

-  -  N 6;

- ;

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

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

;

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

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

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

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

         ( N N 3, 4),

 ( N 5) .

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

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

    N N 3, 4  5,   

.

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

       ( N 4),   

 -  ( N 3) 

 ( N 5).

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

-  N 1 "";

-  N 2 "".

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

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

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

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

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

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

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

 ( N N 3  4),  ( N

5) .

16.2. 

     4/99 " 

".

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

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

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

12        ,  

 12 . .

 4/99 :

- ;

- .

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

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

1) :

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

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

;

- ;

- ;

2) :

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

- , , ;

- ;

3) :

- ;

- , ;

4) :

- :

;

;

;

- ,  12 ;

- .

:

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

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

);

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

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

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

);

-   (,      12 ;

, ; );

-  (, , ).

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

1) ;

2) ;

3) .

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

- ;

- ;

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

);

-  ().

:

-  (,  12 

);

- .

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

:

-  (,  12 

);

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

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

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

);