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

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

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

 .4 "      

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

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

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

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

.

 7. 

 - 

7.1. , 

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

 5/01 " - " 

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

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

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

-  ();

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

, .).

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

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

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

.

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

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

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

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

 .    

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

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

.

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

:

10 "";

11 "";

15 "";

16 "";

41 "";

43 "";

:

002 " - , ";

003 ", ";

004 ", ".

 10 "" :

10-1 "";

10-2 ", ";

10-3 "";

10-4 "";

10-5 "";

10-6 "";

10-7 ", ";

10-8 "";

10-9 "" .

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

 10 "" .

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

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

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

 - .  - 

.

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

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

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

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

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

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

).

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

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

.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

.

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

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

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

:

) ;

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

 ();

)  - ;

) .

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

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

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

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

.

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

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

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

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

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

 16 "".

7.2. 



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

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

.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 ).      ,    

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

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

; , , - .

  - 

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

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

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

.

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

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

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

.

        -

.

        

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

.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

.

7.3. 

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

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

 10 "", 11 "    ", 14 "  

", 15 "",

16 "".

,  10 "", .7.1.

 10 "" 

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

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

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

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

.

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

.

      10 ""  

:

- 60 "" - 

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

;

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

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

- 71 "   " -   ,  

;

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

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

- 20 "" - , .

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

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

 10  91 "".

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

 10  98 "". 

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

 ( 20, 23, 25, 26, 97 .  10) 

98  91.

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

   10 ""     (  10,

  20 " ").     

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

 " (     )  

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

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

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

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

 20 "" ()

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

)

 (25, 26 .)

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

 10 "" .

      10    91 "  

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

.

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

 10 "" (

    16 "   ")    84

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

 84 

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

 ( 76)  ( 91).

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

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

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

.

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

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

,  ( 20, 23, 25, 26 .).

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

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

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

", . .

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

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

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

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

 15 ""  16 "

".

 15 "    "   

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

, , ).

   15     ,   

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

 60 "", 23 "

", 71 "" . , 

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

.

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

 15  10 "", 11 "

"  41 "".

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

,  15

   16.    15       -

.

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

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

.

 16 "    "   

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

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

,  10, 11, 41 .

   16     

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

 16        , ,

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

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

.

      16     -

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

 16  - 

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

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7.4. 



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

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

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

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

    10 ""    60.   

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

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

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

:

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

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

;

) .

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

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

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

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

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

);

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

 91 (, ).

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

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

7.5. ,



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

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

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

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

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

    84 "     "   

 (60  76).  84 

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

 ( 10  16).

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

), . 

.

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

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

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

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

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

 76.  76 

 19 "".

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

 84  (60  76).

7.6. 

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

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

- ;

- ;

-  ();

-  ().

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

       ()    

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

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

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

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

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

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

1) , ;

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

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

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

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

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

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

.

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

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

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

.

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

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

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

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

.

    :     -   . 

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

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

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

     :     -  

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

.

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

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

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

:

 =  +  - ,

  -   ;    -  

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

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

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

).

7.7. 

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

,  10  91 , 

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

       ( " "  

).

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

.

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

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

 91 ""  10 ""

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

  91 "   "   16 "  

"

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



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

 62 ""  91 "

"

- 

 91 ""  68 ""

- .

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

".

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

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

 10     91,   45 " ".    

       45    91 "  

".

7.8. 

       (), 

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

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

         . 

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

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

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

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

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

, .

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

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

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

 - ,  1-

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

,    , . 

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

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

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

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

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

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

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

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

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

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

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

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

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

.

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

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

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

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

.

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

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

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

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

 (, )

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

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

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

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

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

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

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

.

: ,

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

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

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

.

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

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

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

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

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

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

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

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

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

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

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

.

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

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

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

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

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

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

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

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

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

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

;

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

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

7.9. 



 5/01 

        (

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

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

   .  , ,  

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

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

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

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

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

).

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

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

91 "   "    14 "   

".

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

       14    91.

 14 

.

   14 "     "

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

.

 ,   14       

  10 "",  -

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

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

   14)      10 "", 20 "

", 23 "", 43 " ", 41 "". 

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

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

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

.

7.10. 

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

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

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

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

 (, .).

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

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

 10 "",  91 "").

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

 ()  10 ""

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

  94        

 (),  73 "

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

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

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

).

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

,  10 ""  99 "

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

 10  99.

7.11. 

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



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

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

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

.

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

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

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

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

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

.