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

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

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

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

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

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

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

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

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

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

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

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

.

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

, , .

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

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

 ( 1 

         1 )  

      1   

 1 ).  - 

    58 " ",     

:

58-1 "";

58-2 "";

58-3 "";

58-4 "" .

   58      

  (51 " ", 52 " ", 10 ""  .). 

 58  91 "".

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

.

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

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

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

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

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

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

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

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

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

) .

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

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

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

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

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

.

9.2. 



         58 "

",  1 "  ".      

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

.

 51 ""  52 ""

   58.    (  )   58 

  01 " ", 04 " ", 10 "", 20

", 23 "", 29 "

", 41 "", 43 "".

 58 .  01  04

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

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

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

", 05 ""  01  04.

  10, 20, 23, 29, 41, 43  .     

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

   ,    58,   

 91 "" 

.

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

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

",  91 "".

     51 " "  52 " " 

 76.

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

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

  .       08

   " (     

     ), 10 "" ( 

)  76.

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

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

        01, 04, 10, 41, 50, 51, 52  . 

 58.

9.3. 

 .       58 " ",

 1 "".  1  58,  -

   .      58   

.

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

,  58  75 "

".

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

",   91 "".

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

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

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

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

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

    76        

.  91 "".

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

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

  76,   91),        08

   " (   ), 10 "" (

), 58 "" () 

 76.

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

  76 "     "   91 "

"

- ;

 91 ""  58 ""

- .

 91.

       91  

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

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

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

, ,  81 "

)" .

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

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

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

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

.

        58 "

",  2 "".

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

 55 "   ",      

.

       58   

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

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

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

.

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

.

         58. 

          60 " 

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

  (51, 52).          58 

 60  76.

       ,    

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

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

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

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

:

 58

- ;

 97

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

 51, 52  60, 76

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

         76

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

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

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

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

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

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

           58

"  91 "".

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

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

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

   76 "     ";   

,  ,  58

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

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

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

) ,       58,   

.

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

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

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

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

"  99 "".

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

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

.  91 "".

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9.4. 



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

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

.

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

 59 "". 

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

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

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

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

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

  59 "      "    91

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

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

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

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

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

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

 ( 59  91).

9.5. 

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

58 " ",  3 " ",     

 (07 "  ", 10 ""  .).    

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

         76 

 91,  -  76.

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

)  76  91,  08 (

   ), 10 (   )  . 

 76.

          (07

", 10 "", 41 "" .)  58.

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

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

 ()  ().

     76 " 

  ",  2 "  ",    91 "

".

9.6. , 



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

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

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

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

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

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

:

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

- ;

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

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

   . ,   

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

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

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

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

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

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

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

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

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

.

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

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

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

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

58 "".  4 "

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

.

   58      ,

 ,      01 " ", 04

 ", 10 ""  .    

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

.

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

 02 ""  05 "

"  01  04.

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

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

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

 58 .

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

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

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

 91 "";

-  -  91 ""  76.

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

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

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

, , , .)  58,  4 "

".

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

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

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

     76   91 "  

".

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

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

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

.

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

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

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

.

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

 (01 "", 10 "" .) 

80 "".

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

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

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

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

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

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

.

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

:

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

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

   75 "  ",  2 "  

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

 75-2 

;

-  -    75-2    84 " 

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

 75-2.

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

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

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

,  80 "" 

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

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

80 ""  (01, 04, 10, 40, 41 .).

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

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

 05 ""  01  04.

 80 "" 

.

9.7. 

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

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

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

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

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

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

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

    ,    58 "

" .

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

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

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

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

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

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

9.8. 

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

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

.

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

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

- ;

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

);

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

.

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

.

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

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

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

.

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

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

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

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

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

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

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

.

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

58 ""  91 "".

          58    94

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

 ,   .,     58    99

".

9.9. 



  -         

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

,  ,   )   .5

"  ( N 5).

 ,       ( N 4)   

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

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

.

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

.II ""  ( N 2).

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

- ;

- ;

- ;

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

;

- , ;

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

 10. 

10.1. 



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

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

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

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

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

    :    ( N -1),

 ( N -2), 

 ( N -3),   ( N -4),     

   ( N -5).    

 18  1998 . N 88 

 1  1999 .

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

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

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

.

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

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

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

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

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

.

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

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

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

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

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

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

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

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

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

. 

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

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

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

".  "".

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

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

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

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

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

 ,   ,     50 "". 

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

.

 50 "" :

50-1 "";

50-2 "";

50-3 "" .

  50-1 " "     . 

,  50 "" 

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

 50-2 "" 

 () , , 

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

.

  50-3 " "     

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

.

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

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

     .     

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

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

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

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

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

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

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

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

.

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

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

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

.

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

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

.

           50

" .

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

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

 50-3 ""  50 "" 

.

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

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

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

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

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

.

10.2. 

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

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

.

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

   :  () 

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

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

.

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

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

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

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

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

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

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

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

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

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

.

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

.

          

,  (.855).

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

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

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

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

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

 10 .

  ,    ,  

  51 " ".      

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

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

.

10.3. 



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

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

.

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

  52 " ".       

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

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

 - . , 

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

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

 52 , 

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

 52 "" :

52-1 "";

52-2 "";

52-3 "".

 52-1 "  "     

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

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

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

 52-2 "":

1)       

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

2) , 

.

   52-1 "  "    

 52-2 ""  (

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

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

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

.).

 52-2 "  "     ,

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

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

 52-2 "" , 

 52,  1 "",  , 

, .  52,  2 "

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

      52,  2 "  ",

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

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

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

.

 52-3 "" 

.

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

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

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

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

 1,5%).

10.4. ,



  55 "   "     

       ,   ,

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

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

.  55 :

55-1 "";

55-2 "";

55-3 "" .

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

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

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

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

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

.

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

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

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

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

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

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

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

, .).

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

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

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

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