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

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

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

 - , , 

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

, .

 1% .

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

 10 - 15%.

   () 29 " 

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

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

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

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

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

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

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

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

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

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

-  100% 

.

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

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

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

,  ,  .  -  

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

.

       .   1950-  

.

21.2. 



:

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

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

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

- .

  .    ,

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

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

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

, .

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

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

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

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

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

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

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

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

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

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

.

 ,   ,  . 

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

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

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

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

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

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

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

.

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

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

.

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

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

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

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

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

.

21.3. 

:

- ;

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

-        - 

;

- ;

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

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

.

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

.

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

      .   1 

1999 .  ( 1 ) 

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

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

.

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

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

.

    (   ) 

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

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

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

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

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

        ( 

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

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

      - 

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

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

.

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

 ),     ,   .  ,

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

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

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

. 

        (    ).

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

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

        

.

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

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

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

. .

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

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

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

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

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

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

21.4. 



 15 ",    "   29 "

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

.

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

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

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

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

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

,  1 1992 .

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

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

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

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

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

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

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

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

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

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

      ,   

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

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

, .

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

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

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

, .

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

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

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

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

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

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

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

.

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

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

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

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

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

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

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

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

.

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

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

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

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

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

.

 15 ", "  1 

1983 . , , , 

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

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

        

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

.

 29 "    "    

 ,  ,     1  1990 .

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

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

 22. 



22.1. , 

 12/2000 "".



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

 27  2000 . N 11 2000 . 

   "  ",   

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

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

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

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

, .   12/2000

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

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

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

.

  12/2000    

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

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

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

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

.

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

, :

- ;

- .

    -  ,  

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

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

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

, .

,  10 

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

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

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

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

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

 ()  ().

    -  ,  

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

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

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

.

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

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

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

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

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

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

.

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22.2. 



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

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

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

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

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

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

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

:

- , , ;

- ;

- ;

- ;

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

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

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

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

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

;

- ;

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

;

- .

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

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

.

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

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

:

1)           

 10% ;

2)         10%

;

3)  10% .

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

 75% . 

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

.

, , 

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

.

22.3. 



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

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

.

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

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

 - .

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

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

,  - .

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

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

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

.

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

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

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

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

;

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

- ;

- ;

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

;

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

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

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

.

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

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

:

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

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

         10%   

;

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

,  10% 

;

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

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

 10% .

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

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

     10%     

     10%     ,

:

- ;

- ;

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

22.4. ,

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

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

:

1)    ()   ,     

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

), ;

2) :

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

);

- ;

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

- ;

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

;

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

22.5.  7/98 "".



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

 25  1998 . N 56         1999 . 

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

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

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

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

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

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

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

.

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

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

:

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

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

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

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

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

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

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

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

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

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

22.6. 

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

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

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

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

.

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

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

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

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

.

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

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

.

,  31  2002 .  5 

.  2003 . , 

  .    - 2  .   

     2002 . 3  .  

 (76  62)  ( 91)  (

63).

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

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

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

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

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

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

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

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

,    31  2002 .    

     .   2003 .  

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

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

.

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

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

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

.

22.7.  11/2000

".



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

 13  2000 . N 5

 2000 .         

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

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

.

          

:

- ;

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

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

- .

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

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

.

:

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

 (, );

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

, .);

-   ,      20% 

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

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

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

. :

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

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

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

- ;

- ;

- .

22.8. 

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

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

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

;

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

      ,   

:

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

-  (     )   50%

      50%  ()   

;

-    20%       20% 

)        

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

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

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

.

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

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

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

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

:

-  ();

- ;

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

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

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

         , 

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

, .

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

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



:  / . , . , . . / .

. . - 4-., . . - .: , 2002.

. . - .: , 2001.

 / . , . , .

. / . . . - .:  - , 2001.

. : . . - 4-., . . - .:  -

, 2002.

 (. .). - .:  - , 1998.

   :    / . 

. . . - .: , 2000.

. . - .: , 2001.

., . : . :  2 . - .:  - , 2001.

. . - .: ,

2001.



21.11.2002