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

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

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

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

.

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

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

   10/99     20 " "  

,  (10, 69, 70 .).

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

  20    02 "  ".   

 20           90

".

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

    62 "    "   

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

  62 "    "     

.

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

 03 "" 

 01 "".

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

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

 91 "".

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

:

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

",

- 

 03 ""

- 

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

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

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

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

  98 "" 

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

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

  03 "    "    76 " 

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

 03 

,  1 .

 ,   ,     011 "

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

 011 , .

  .      

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

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

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

    (20, 26, 44)    76 "  

  ",  "   ".  

   76      .  

 001.

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

    001      01 " " 

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

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

      97 "  "  91 "

  " (    )    76

",  "".

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

,         08

   ",  "   ", 

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

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

".

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

    08    01 " ". 

      76,  " ", 

 76,  "".

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

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

 3. 

    (20, 25, 26, 44 .)    02 " 

".

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

   91 "   ".     

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

         02  

 01 "".

         

 01 ""  02 "" 

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

          97

"  91 ""  02 "

 ".        76, 

",  76,  "".

4.9. 

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

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

.

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

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

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

 01 ""  94 "", 

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

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

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

 94  73 "".

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

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

 98  91 "

".

, 

 94 

     ( 91)    

.

4.10. 



    6/01       

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

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

;

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

.).

     .3 " "

 ( N 5) .3.

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

:

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

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

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

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

, , , );

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

);

- , ;

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

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

;

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

.

 5. 

5.1. , 



   .3  14/2000     , 

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

1)  -  () ;

2)  (, ) ;

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

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

4)  ( 12 

,  12 );

5) ;

6) ;

7)    ,   

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

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

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

:

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

;

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

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

;

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

;

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

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

.

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

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

.

   -       (

) . 

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

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

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

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

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

.

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

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

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

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

.

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

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

);

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

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

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

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

.

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

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

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

.

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

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

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

.

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

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

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

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

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

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

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

5.2. 



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

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

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

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

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

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

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

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

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

   . ,    ,

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

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

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

.

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

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

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

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

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

5.3. 

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

 04 "

", 05 "  ", 19 "    

",  2 "", 

91 "".

 04 ,        

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

    04    .  

 04 

.

 05 ""  (

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

 05.

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

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

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

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 04 "" 

 08.

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

 ,     08 (    ).

 75

  "    80 " ".    

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

:

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

"

  04 " "   08 "  

".

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

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

 ".   08    

 04 "".

    ,    98-2

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

 91 "".

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

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

.

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

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

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

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

).

.

5.4. 

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

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

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

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

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

 (     ).   

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

     20 .     

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

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

:

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

;

- ;

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

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

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

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

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

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

.

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

:

1) ;

2) .

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

     (23 " ", 25

 "  .)    05 " 

".

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

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

        04 "

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

     .     20

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

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

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

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

5.5. 

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

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

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

         05 "

 "    04 " ".  

 04  91 "". 

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

         .  

 91 

.

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

  91  99 "". 

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

,       91    99.   

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

 91  99.

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

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

 04  58 "

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

 05  04.

       

      58    91 "  

".  91  58.

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

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

;

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

.

5.6. 



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

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

      ( N 1)     (.3 "

",  N 5). .3  N 5 

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

           14/2000

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

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

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

);

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

;

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

.

 6. 

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6.1. , 

,



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

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

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

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

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

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

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

;

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

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

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

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

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

 - .).

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

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

.

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

". ,

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

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

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

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

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

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

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

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

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

6.2. 



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

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

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

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

;

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

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

;

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

.

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

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

;

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

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

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

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

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

          

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

.

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

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

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

.

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

 08 "

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

08-1 "";

08-2 "";

08-3 "";

08-4 "";

08-5 "";

08-6 "";

08-7 "" .

 08 "" 

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

.

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

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

  08    01 " ", 03 "   

", 04 "" . 

 08  01 "".

 08 

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

     .  1  2000 .  

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

.

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

, .

6.3. 

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

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

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

 08-1 "  "  08-2 " 

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

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

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

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

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

  08 "   "      (60

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

.).

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

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

".

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

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

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

.

6.4. 

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

.

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

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

   08 "   "    

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

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

    08 "   "   

  ,   2/94 " ()  

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

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

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

 08 "" 

.

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

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

:

- "";

- "";

- "";

- "".

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

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

 .       08    10

" (     ), 70 " 

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

), 69 "     " ( ,

) .

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

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

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

).

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

 07 ""  60

" .

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

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

.

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

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

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

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

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

      07 "  ",   

 005 ", ".

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

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

         07 " 

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

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

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

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

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

.

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

 07  08 "

"  08.

6.5. 



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

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

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

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

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

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

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

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

 08          

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

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

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

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

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

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

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

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

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

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

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

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

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

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

.

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

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

.

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

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

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

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

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

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

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

.

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

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

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

.

6.6. 



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

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

 08 "".

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

 08-6 ""

   11 "    ".  

     01 " "    08-6.

   11   ,    , 

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

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

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

 ""  11  08  08 

 01.

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

08-7 "  "     ,

.

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

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

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

 08  98 "".

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

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

6.7. 





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

.I "" .