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

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

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

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

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

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

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

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

-  ();

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

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

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

 8. 

8.1. , , 

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

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

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

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

   -     (,    .) 

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

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

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

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

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

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

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

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

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

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

8.2. 

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

-  ();

-  ();

- ;

- .

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

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

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

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

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

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

.

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

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

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

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

  ()      .    

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

. . 2 

 1 .

 2







 









(+, -)

1 2 3 4 5

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

1 





300 000 306 000 +6 000

2 



2 700 000 2 724 000 +24 000

3  3 000 000 3 030 000 +30 000

4 









, %

. 5, . 3 :

. 3, . 3)

 x 1,0

5 



2 500 000 2 525 000 +25 000

6 





500 000 505 000 +5 000

  

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

 (2 500 000  1 : 100 = 25 000; 2 500 000 + 25 000 = 2 525 000)

500 000  1 : 100 = 5000; 500 000 + 5000 = 505 000.

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

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

 40 " (, )".

    . 2      

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

.

8.3. 



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

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

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

  N -15 "

".

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

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

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

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

        

:

1.   N -15         

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

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

.

2.         ( 

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

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

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

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

3.          ()

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

.

4. 

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

) .

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

5.  -     ,  

 19  2000 . N 46 "

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

    10        

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

.

8.4. 



         43 "

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

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

   41 "".        

    43 " ".      

 90 "". , 

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

 43 "" .

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

 40 " (, )"  40.

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

     43 " "  

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

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

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

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

.

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

 43 ""  20 "".

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

              20

 "    43 " "  

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

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

    10 ""        20

".

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

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

.

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

,  43

 "    45 " "  90 "".  

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

            43 

 ""  45  90.

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

,  43  45 "".

8.5. 

 40

 (, )"

 40 "

, )"   43  

.

   40     (, ),  

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

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

  20 " ", 23 " ", 29

" .  40.

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

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

 40  43 "", 90 ""  (10, 11, 21, 28, 41 

.).

       40  1-  

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

    40    90 "".    

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

 -  " ".  40  ,   

.

   40      

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

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

 90 "".

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

-  ( 40);

-  ( 40);

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

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

 90 "";

-       (   40 

 26  90).

8.6. 

 () 

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

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

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

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

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

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

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

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

.

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

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

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

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

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

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

 (, ) ( N 16). 

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

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

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

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

8.7.  (, )

 46

"

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

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

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

1) ;

2) .

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

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

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

  .     46 "  

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

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

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

 90. 

   20    90.       

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

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

   46    62 "    ". 

,  62, 

 62 "" , 

, .

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

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

 ,      (.14  9/99).

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

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

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

);

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

8.8. 

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

:

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

 40 "  (, )"      

20, 23, 29);

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

 40  26  90);

-  ( 40 

 26  20, 23, 29);

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

,  40  90).

        

)  62 "" 

 90 "".

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

 90 ""  43 "".

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

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

    45 " ".   

      43 " "    45 "

".

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

     45 " "    90 "".

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

 90  62 "".

  45 " "      ,

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

 43 ""  45

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

 45 ""  90 "" 

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

 90 "".

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

)  20 ""  40 "

, )"  90 "" 

.  90 "" 

62 "".

8.9. 

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

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

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

.

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

", .

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

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

    ;       - 

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

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

.

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

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

, .

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

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

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

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

; ; 

);  ().

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

  .        

 41 "". ,  

  ,  41 ""    ,

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

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

.

        41 ""  

.  41  60 "

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

       15 " 

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

.

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

            90

"    41 "".      ()

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

 45 "" (

 45    41).         

 45  90 "".

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

 ,        41   

 45  90.

 45  90.

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

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

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

.

      .   . ,

 ,  41 ""   - 

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

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

 01 ""  10"").

 41 "" :

41-1 "";

41-2 "";

41-3 "" .

 41-1 "" , 

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

, , .

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

 41-2 " " 

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

  .       

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

 41-3 " " 

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

).

           41

" .  41 

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

     15 "   

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

 5/01 (.13) 

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

.

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

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

        41    60  

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

 41  42 "".

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

.

         ()   

 41  90 "".

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

    ,        41 

  45 " ",   -    90  

 45.

, ,  41 . 

 41 .

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

 002 " - , "  004 ", 

".

    41    ,  (,

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

8.10.  42

"

 42 "" 

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

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

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

.

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

 41 "" 

  60 "    "   .  

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

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

 41  42 "".

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

    42    90 ""  45 " " (

 ), 94 "     " (   ), 41

" ()  "".

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

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

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

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

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

  42 (   )       

 ().

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

    42      

)    ,      ,  

.

8.11. 



   .25  5/01 ,  ,   

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

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

.

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

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

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

          91

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

".

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

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

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

8.12. 

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

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

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

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

, , ,  44 "".

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

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

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

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

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

-     (      

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

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

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

;

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

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

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

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

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

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

, , , , .)  44 "" 

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

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

     44     (

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

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

; .

   .         44

  ".          

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

- 10 "" - ;

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

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

;

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

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

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

- 70 "" - , 

, .

    44      ,

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

.

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

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

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

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

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

 90 ""  44 ""

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

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

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

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

 ( 90) :

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

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

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

);

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

   (        

);

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

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

)  11 "" (

).

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

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

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

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

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

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

;

2)   ,    ,    

;

3)    .1       

 (.2) 

;

4)           

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

.

8.13. 

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

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

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

.

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

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

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

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

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

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

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

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

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

. ,  45 "" ,

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

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

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

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

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

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

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

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

.

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

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

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

.

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

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

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

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

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

        (  43

"  41 "",  91 "").

        43  41    94

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

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

 43  41  94.

8.14. 



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

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

-       (    40  

);

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

 46 ).

   .22  24  5/01       

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

    (  ,  ,  ,

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

.

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

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

 (.25  5/01).

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

- ;

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

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

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

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

 ( N 2).

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

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



 9. 

9.1. , 

.



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

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

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

.