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

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

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

-     () ,    -    73

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

");

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

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

, -  91 "".

   94      ,   

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

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

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

,    73,   ,    94,  

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

 98  91 "".

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

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

     ,     94   98.

 73,  "

",  94.  98 

 91.

17.10. 

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

.

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

.72)     :    

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

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

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

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

,       

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

. 

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

.

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

   96 "  ".   

 96 

 (20, 23, 25, 26 .).

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

  (  96)        (10

", 70 "" .). 

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

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

.

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

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

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

.

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

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

 (, ).

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

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

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

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

 96 .

17.11. 



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

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

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

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

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

  .    I, II  III  30- 

,  IV  - 1 , .

 ,     10/99      

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

.

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

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

, .

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

:

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

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

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

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

, .).

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

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

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

 18. 



18.1. 

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

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

 ( 10/99).

:

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

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

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

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

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

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

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

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

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

;

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

.

  ,    " ",

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

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

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

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

.

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

  .      

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

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

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

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

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

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

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

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

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

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

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

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

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

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

, .254 .

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

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

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

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

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

.

, :

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

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

;

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

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

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

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

, .255 .

.  "" 

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

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

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

, )   "   " (   ,  

).

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

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

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

.

 6/01  14/2000 (. .4  5), 

 -  (.256).

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

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

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

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

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

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

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

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

.

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

.



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

 10 "", 70 "", 69 "

   ", 02 "  ", 04

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

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

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

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

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

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

02, 04, 05, 10, 69, 70          , 

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

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

    08 (    ,  

), 10  15 (,  ), 

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

   20, 23, 25, 26, 28, 29, 44, 58, 69, 76, 79, 84, 86, 91, 99.    

 08, 58, 69, 76, 84, 86, 91  99 

 ,        "  

".

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

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

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

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

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

.

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

:

30 "";

31 "";

32 "";

33 "";

34 "";

37 "" <**>.

-------------------------------

<**>  .      . - .: ,

2001. - . 33.

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

 ( 30  10, 16, 60 .;  31 

 69, 70 .;  32  69, 96 .;  33 

02, 04, 05;  34  60, 71, 76 .).

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

  37 "  ".   37    

 20, 23, 29,  -  25  26,  -  44.

          30 - 34

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





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

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

 ( N 5).

 ,         

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

) .3 .

18.2. 

.





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

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

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

 20 " ", 23 " ", 25

 ", 26 " ", 28 "  ", 29

   ", 97 "  ".  

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

  -   (25, 26, 28, 97)    

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

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

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

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

.

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, ,  20

", 26 "", 97 "" 

 20.

  2000 .        

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

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

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

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

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

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

     (20 " ", 23 "

", 29 ""),  -  -

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

".         25  26 

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

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

 20, 23, 29  43 "", 45 "",

90 "" .

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

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

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

     20, 23, 29.   

    25,         20, 23, 29.

 26. 

26  90 "".

    .    -  

. :

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

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

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

.

  -  ,  , ,  

, .

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

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

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

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

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

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

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

  - 1   1 .    

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

18.3. 

, , :

- ;

-  ();

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

;

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

- ;

- ;

- .

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

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

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

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

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

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

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

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

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

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

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

 20, 23, 25, 26, 29, 97  10 "".

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

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

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

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

 .          10 

 20, 23, 29.

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

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

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

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

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

  "     "  

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

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

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

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

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

.  20, 23,

29  10, 23  60.

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

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

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

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

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

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

.

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

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

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

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

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

   28 "". 

         (   10

", 70 "     "  .),   

 ().

       28 "  "   

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

- 70 "" - ;

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

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

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

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

.

18.4. 

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

 25 "".

:

25-1 "";

25-2 ", , ".

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

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

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

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

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

.

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

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

,  - .

      N 12      20

", 28 ""  (29, 76, 79, 97, 99).

          26

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

 (, , , ):

. :

- "";

- "";

- ", " .

. :

- " ( - ) ";

- "";

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

" .

. :

- ", ".

. :

- "";

- "          " ( 

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

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

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

 N 15),  - . 

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

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

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

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

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

:

  20 " " -   ,   



  23 " " -   ,  



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

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



 91 "" - , 

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

 26 ""

       26    90

".

18.5. , 



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

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

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

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

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

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

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

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

.

 

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

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

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

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

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

.

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

.

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

, , .

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

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

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

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

.

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

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

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

),    .     

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

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

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

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

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

:

:

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

 20 ""

 23 ""

:

  73 "     ",  2 " 

"

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

:

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

 26 ""

 91 "" 

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

:

 20 ""

 91 ""

18.6.  90 ""



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

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

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

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

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

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

". , 

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

. , , :

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

- ;

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

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

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

- ;

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

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

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

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

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

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

) .

18.7. 

 90 ""

 90 "" :

90-1 "";

90-2 "";

90-3 "";

90-4 "";

90-9 " () ".

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

    90-1 ""    62 "   

".

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

 43 "", 41 "", 44 "", 20

" .  90-2 "".

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

 90-3 ""  90-4 "" 

 68 "".

 -        90  90-5

" .

 90-9 " ()  "    

.

   90-1, 90-2, 90-3, 90-4, 90-5    

.      90-2,

90-3, 90-4  90-5    90-1  

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

    90-9   99 "  ".  ,

 90 "" .

,  90 "" ( 

90-9),  90-9 " () ".

    90 ""      ,

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

.).

18.8. 

 (, ) 

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

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

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

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

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

 () .

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

). 

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

 ()  62

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

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

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

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

).

 ""  90 

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

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

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

   " "      

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

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

          90  

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

         51 "

"       62 "    ". 

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

:

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

 68 ""

:

 68 ""

 51 "", 52 "" .

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

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

   :   90,   68.    "

" :

)  90  76

- 

)  76  68

- 

18.9.  ()

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

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

90 ""          62

".

 90 

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

 (.),  90 

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

         90   

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

").

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

 ,      41 ""    90 "".

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

,          45 " "

 41).  45 

 90.

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

 ,    90 ""    

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

 ( 41 "") 

  (),     (    42

").

,       ,    44

"  90 "".

 19. 

19.1.  91 "".





         

  91 "   ".       

:

91-1 "";

91-2 "";

91-9 "".