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

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

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

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

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

, , ,

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

.

  16      

 13  2001 . N -13-06573 " 2001 - 2005 

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

  : "  ", " ", "

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

2.5. ,

 1/98

"

 1/98 "" 

 9  1998 . N 60. :

I. ;

II. ;

III. ;

IV. .

 .I " "        

.

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

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

).

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

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

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

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

:

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

;

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

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

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

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

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

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

.

 II "  ".     

 1/98 .

   ,    

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

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

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

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

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

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

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

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

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

.

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

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

        

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

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

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

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

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

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

 . ,       

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

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

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

 "".

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

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

.

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

.

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

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

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

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

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

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

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

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

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

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

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

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

.

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

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

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

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

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

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

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

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

          1-  

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

.

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

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

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

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

:

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

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

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

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

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

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

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

- ;

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

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

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

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

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

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

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

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

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

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

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

.

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

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

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

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

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

) .

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

,  90 .

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

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

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

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

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

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

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

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

.

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

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

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

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

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

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

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

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

.

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

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

.

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

 1/98,         .   ,

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

  1/98,         

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 (, 

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

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

.

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

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

 IV "  ".    

:

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

;

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

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

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

;

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

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

.

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

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

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

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

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

   .       1

 (), .

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

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

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

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

.

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

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

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

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

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

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

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

      ,  , 

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

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

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

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

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

2.6. ,

 4/99

"

        6  1999 . N 43.

 11 .

 .I " "       ,

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

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

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

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

.

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

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

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

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

.

 .III "       " , 

:

) ;

) ;

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

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

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

) .

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

, , , , , 

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

,  1/98 "".

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

         

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

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

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

.

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

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

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

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

.

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

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

) ,  4/99.

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

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

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

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

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

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

.

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

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

.

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

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

 .   ,       

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

.

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

    1   31  , .    

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

    (31       

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

 -  - 29 ).

       

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

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

), .

  4/99       ,

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

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

:

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

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

;

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

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

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

.

.IV "", V "

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

VII "    "  VIII ", 

"  15  16.

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

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

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

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

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

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

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

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

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

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

       (  1  ,

).

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

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

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

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

 () . 

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

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

        30 

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

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

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

2.7. 

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

     , .    -

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

.

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

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

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

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

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

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

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

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

.

 1  2001 .         

   ,       31

 2000 . N 94.  2001 .

.  1991 .  2000 . ,

 11  1991 . N 56.

  2001 .         

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

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

.

          

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

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

           

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

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

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

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

.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

", .II ""). 

, ,  (.III - VI).

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

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

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

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

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

 (.VII, VIII).

 1  2002 .

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

  29    ,   7 , 

 11      4 .  , 51  ( 76 

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

 5  (14, 59, 63, 81, 91), 

 23 .  20 

 .     60   11  . 

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

.

2.8. , ,

,



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

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

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

 "" .

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

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

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

 13  1995 . N 49);

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

 20  1998 . N 33 (. 

 28  2000 . N 32));

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

.  28  2001 . N 119);

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

 (.  21  1998 . N 64);

-        (.

 30  1997 . N 71);

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

 (.  28  2000 . N 60);

- "" (

12  2001 . N 2-).

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

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

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

- ;

- ;

- ;

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

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

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

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

",       9  1998 . N 60.

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

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

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

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

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

 30  1997 . N 71.

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

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

.

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

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

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

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

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

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

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

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

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

,   "" 

.

 3. 

3.1. 



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

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

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

.      

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

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

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

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

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

.

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

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

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

.1 .1  ""). :

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

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

);

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

.

:

1) . ,

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

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

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

2)        ,  

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

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

3) , 

.

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

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

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

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

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

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

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

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

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

 - , .;

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

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

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

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

, ;

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

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

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

3.2. 

      

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

.

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

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

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

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

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

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

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

 .      

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

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

   .     

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

.

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

, , .

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

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

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

   ,       

.

.   ,      

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

    .       

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

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

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

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

.

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

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

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

.

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

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

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

 ().

, , , 

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

 .  -     

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

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

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

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

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

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

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

, , .

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

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

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

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

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

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

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

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

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

      "  " ( 1 

1995 .)       

.

3.3. 

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

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

 () .

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

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

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

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

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

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

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

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

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

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

:

- ;

- ;

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

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

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

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

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

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

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

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

)    ,  , ,

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

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

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

.).

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

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

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

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

. 

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

.

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

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

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

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

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

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

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

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

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

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

3.4.  ()



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

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

.