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

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

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

- ;

- .

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

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

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

,   .),   -     

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

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

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

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

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

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

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

16.3. 

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

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

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

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

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

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

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

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

     40 " , , " - 

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

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

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

.

         

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

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

      

.

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

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

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

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

.

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

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

, , 

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

, .

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

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

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

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

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

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

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

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

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

.  5 

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

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

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

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

       ,  ,

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

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

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, , ,

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

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

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

.

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

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

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

.

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

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

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

).

16.4. 



 N 5 "" .

 .1 "  "       

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

.

 .2 "   "     

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

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

. .2 

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

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

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

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

.3 "" 

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

        .   .3

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

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

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

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

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

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

).

 .4 "      

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

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

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

.

.5 "" 

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

 .6 "    "     

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

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

 .7 " "      

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

 ( :   , ,  ). 

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

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

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

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

        4/99.   

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

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

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

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

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

.

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

:

- 

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

;

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

;

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

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

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

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

;

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

, ;

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

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

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

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

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

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

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

16.5. 



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

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

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

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

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

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

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

 ,   -   ,  

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

, .

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

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

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

 ("", "" .).

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

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

    10  16,   "   " -

 20, 21, 23, 29, 44, 46 .

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

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

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

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

  (  ),   

.

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

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

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

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

. 

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

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

.

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

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

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

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

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

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

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

    23 " ".  

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

  : 97 "  ", 25 "

", 26 " ".    

        20 " ".

       29 "  

".          

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

 90 "", 91 "" 

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

.

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

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

;

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

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

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

;

-     ,     99 " 

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

- 

        ( 7/98)   

 ( 8/01);

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

.



 17. 

17.1. 

    9/99 "    

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

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

 ()".

:

-  , ,   ,     

;

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

.;

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

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

- ;

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

;

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

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

:

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

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

 90 "";

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

).

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

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

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

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

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

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

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

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

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

.19.

17.2. 

.12  9/99 

:

1)       ,   

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

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

3)         

;

4)   (, , )   ()

 ();

5) ,          , 

.

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

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

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

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

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

 1, 2  3.

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

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

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

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

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

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

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

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

;

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

, - , ;

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

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

17.3. 



    9/99        

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

) ;

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

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

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

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

:

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

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

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

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

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

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

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

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

  9/99         

.19.

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17.4. ,



 10/99 

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

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

 ().

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

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

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

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

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

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

,

,

.

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

    91 "   "  99 "  " ( 

.19).

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

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

.

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

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

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

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

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

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

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

         

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

 (.1 .252).

17.5. 

    10/99       

:

1)       , 

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

2) ;

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

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

).

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

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

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

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

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

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

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

).

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

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

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

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

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

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

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

);

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

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

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

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

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

;

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

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

17.6. 



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

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

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

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

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

.

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

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

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

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

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

    10/99 (.8)      

:

-  ();

- ;

- ;

- ;

-  ( - , , .).

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

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

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

.

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

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

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

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

.

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

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

.

   (.253)    ,   

:

- ;

- ;

- ;

- .

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

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

:

1) "";

2) "" ();

3) " ,      

";

4) "";

5) "";

6) "";

7) "";

8) "";

9) "";

10) "";

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

11) "";

12) "".

 11 ,  12

 - .

 ()       

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

.

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

.

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

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

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

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

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

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

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

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

.

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

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

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

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

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

.

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

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

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

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

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

.

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

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

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

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

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

 ().     ,  

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

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

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

.

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

       ,  

.

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

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

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

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

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

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

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

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

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

     26   90 ""     

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

 08, 20, 23, 29 ., .  

.

      .

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

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

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

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

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

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

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

.

17.7. 

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

 98 "". ,

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

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

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

, ,  91 "".

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

98-1 ", ";

98-2 "";

98-3 "    ,   

";

98-4 "  ,     ,  

" .

  98-1  ,    ,   

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

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

  98,  1,        ; 

      -    98-1  

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

  98-2     . 

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

   ", 10 ""  .)    98-2. 

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

 98-2  86 "".

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

":

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

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

.

  98-3   ,   ,

.   98-3  

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

   ,     94 "    

".       94    73 " 

",  2 "".

 73-2 

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

98,  3,  91 "".

  98-4         

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

98,  4,  73,  2. 

  73-2         .

 98-4  91.

 98 :

-  1 - ;

-  2 - ;

-  3 - ;

-  4 - .

17.8. 

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

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

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

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

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 (    );     

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

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

, .

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

" ,  (10, 50,

51, 69, 70, 76  .).          97 

 20, 23, 25, 26, 44 . , 

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

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

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

      97,     

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

, .

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

 20 " "       

.        97  

 -  (25, 26) .

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

97    76,        97   

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

 14/2000       ,  

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

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

            26

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

17.9. 

            

 94 "". 

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

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

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

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

   94        

    (  -  ) 

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

      94   

.

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

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

     94    60 "   

".

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

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

  " ( "  ")    60.  

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

   76   94.         

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

          (  62

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

  90 ""    43 " ".  

 43  94  43.

 94 :

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

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

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

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