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

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

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

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

, , .

2.          .  

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

3. , 

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

.

4.    .  

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

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

 ,   .   

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

5.     ,    ,

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

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

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

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

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

6.       .  ,

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

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

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

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

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

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

.

7.      . 

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

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

.

8.          

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

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

.  1/98 "".

3.5. 



 () - , 

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

, .

     :  ,  , ,

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

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

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

.

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

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

  " "   , 

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

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

      . 

 38 :

 1 "";

 2 "";

 4 "";

 7 "" .

.

       ;   ( 

)    ,

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

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

).

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

.  1973 . 

 10  (, , 

.).  1983 .  - 

  .     1998 .   

 122  91 .

:

1)       , 

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

;

2)      ,    ,

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

.

          40

.  ,   200 .  

. 

, ).

 1995 . 

 ()     .   

    .   ,  

, 

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

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

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

 2005 .

3.6. 

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

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

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

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

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

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

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

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

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

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

. 1.

 1 <*>



  

1. 















2. 









, 



3.  











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

4. 





,

















5. 



 

6. 



 





7. 





, 



, 





8. 











. 







9. 



 

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

<*> . : .,  X. : . . / .

. . - .: , 1993. - . 425.

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

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

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

;

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

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

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

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

 II. 



 4. 

4.1. , 



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

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

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

 12 .

 6/01, 

2001 .,           

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

1)     ,      

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

2)     , .   ,

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

12 ;

3) ;

4)  () .

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

, .

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

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

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

- .

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

.

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

, :

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

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

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

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

;

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

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

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

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

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

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

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

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

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

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

.

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

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

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

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

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

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

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

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

.

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

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

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

.

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

.  1  1999 . 

 ( 1   )      

 ( - )

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

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

   (  01 " ",   83

").

 6/01 "".

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

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

)",  01 "").

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

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

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

 01  84.

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

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

  (  83 " ",   01 "

").

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

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

      ( ) (  84,

 01).

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

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

 ()",  83 "").

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

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

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

4.2. 



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

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

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

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

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

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

.

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

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

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

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

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

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

.

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

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

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

.

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

     .   

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

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

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

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

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

 - .

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

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

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

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

4.3. 

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

.         

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

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

 ),   ,    

.

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

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

, .

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

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

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

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

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

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

.

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

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

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

 () - . 

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

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

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

.

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

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

4.4. 



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

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

- "" ();

- "" ();

- "" ( - ).

 01 " "       

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

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

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

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

  08 "   "   75 " 

"

 01 ""  08 "".

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

  ,     01 " "    08

".

        08 " 

 "    98 "  ",  98-2

 ".       

       98-2 " " 

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

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

:

  08 "   "   98 " 

"

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

- 

 01 ""  08 ""

- 

 (25, 26 .)  02 ""

- 

 98 ""  91 ""

- .

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

  .    02 "

"  01 "".

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

,         01

"  91 "". ,  91

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

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

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

,  91 "" 

.  91

 99 "".

           62

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

  91 "   ".    

     01 " "    91,  

     -    02 " 

"  01.  91 

   68 "   ")      

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

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

  01 " "    91 "   ",  

 -  01  02 "". 

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

 91 . 

        91   99 " 

".

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

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

 58 ""  01 "

",  -  01 

 02 "  ".  ,   

,  91 .

 ( 58) 

      91 "  " 

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

,  58 

91. , 

91  58.

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

   01 " "    91 "   " 

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

).

       01 " "  

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

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

 01 ""  91 "".

4.5. 

    6/01 "  "   

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

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

:

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

- ;

- ;

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

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

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

    .     

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

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

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

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

.

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

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

 10 . . ,

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

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

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

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

         1/12

.

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

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

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

        ,    1-

, .

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

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

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

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

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

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

.258  259 .25 :

-     10      

;

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

        

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

 -        

.

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

,  8 - 10 , 

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

.

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

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

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

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

         (23

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

" .)  02 "".

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

 91 ""  02 (

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

 29 ""  02.

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

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

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

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

 010 "".

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

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

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

 02 ""  01 "".

    02 "  "    

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

4.6. 

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

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

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

 ().

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

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

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

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

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

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

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

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

    " "    96 "

".

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

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

)  96 "".

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

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

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

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

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

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

 (20, 23, 25 .),  (

96 "  ")    97 "  ".  

 23 

.  "".

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

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

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

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

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

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

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

 "    "    96 " 

".

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

)  96 "".

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

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

     ,     

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

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

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

  "  "  96 " 

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

.

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

 97 "  " ( ,   

 23), , , 

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

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

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

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

.

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

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

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

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

 ,       60 "   

"  ,  96 "

 "  97 "  " (    

).

4.7. 



    9/99   10/99        

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

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

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

 (20, 26, 44 .),  -  (90). 

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

 91 "

" .

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

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

 (10, 70, 69 .).

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

:

  91 "   "   02 " 

".

 76 "

"  91 "". 

, , . 

 91  68 "". ,

    ,     76    98

  ".        51

 "  52 " "    76.   

   ,    ,   98 

 91.

        001

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

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

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

   (25 " "  .)    76

     ".    

 76  51 ""  52 "".

          97 "

 "    76.      

 97 .

4.8. 

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

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

.

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

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

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

      03 "  

"  08.

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

 03.