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

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

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

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

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

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

 55 "",  1 "".

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

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

:

  55 "   ",  1 "",   52

".

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

  55 "   ",  1 "",   66

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

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

  60 "  "   55 "

",  1 "".

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

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

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

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

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

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

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

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

  ,   ,   ,   

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

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

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

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

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

 55

   ",  2 " ",    51 "

", 66 "     "    .  

        55    76 " 

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

 (),  55-2.

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

 55,  2,  51, 52, 66 .

 55-2 .

  55-3 " "   , 

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

 55  51 ""  52 "". 

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

 55-3 "" .

    55      

   (  ); ,  

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

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

.

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

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

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

 55 .

 55 .

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

    ,    .     

.

10.5. 

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

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

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

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

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

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

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

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

      57 "  ".  

       57    ,

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

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

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

,  57  50 "".

   57       51 " "

)  (50, 52, 62, 73).

   ()       57

.

10.6. , 



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

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

.

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

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

    "  3/2000,     

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

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

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

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

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

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

.

    -   

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

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

 (. 3).

 3





 , 









































 -

,





,



 

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, 











) 













 .7      ,  

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

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

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

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

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

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

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

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

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

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

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

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

.7 

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

.

   ,    .7 ( ,

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

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

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

10.7. 

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

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

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

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

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

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

.

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

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

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

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

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

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

:

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

, 

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

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

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

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

- , .7 

.

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

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

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

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

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

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

.

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

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

         83 " ", 

 83 .

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

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

10.8. 



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

      (, )   . 

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

.

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

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

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

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

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

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

          

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

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

:

1)  52 "",  1 "",  62

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

- ;

2)  57 ""  52-1

- , ;

3)  51 ""  57 ""

- ;

4)   52 " ",  2 " ",   52

",  1 ""

- , ;

5)   91 "   "   76 "  

"

- ;

6)   76 "     "   51

"

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

7)  91 ""  57 ""

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

;

8)  57 ""  91 ""

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

.

10.9. 



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

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

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

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

.

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

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

:

1)  57 ""  51 ""

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

2)   52 " ",  2 " ",   57

"

- ;

3)   91 "   "   76 "  

"

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

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

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

 "  57 "  " ( -    57    91,

 -  91  57).

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

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

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

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

 1  2002 . 

 5  2002 . N 1192- "

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

- ;

- ;

- ;

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

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

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

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

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

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

.

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

:

1)  57 ""  52 "",  1  2

- , ;

2)  91 ""  51 "" .

- , ;

3)  51 ""  91 ""

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

4)  91 ""  57 ""

- ;

5)  99 ""  91 ""

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

6)  91 ""  99 ""

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

,  1000 . . 

 31,9 . , ,  32

.  - 200 .

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

1)  57  52

- 32 000 . (1000  32) - ;

2)  91  51

- 200 . - ;

3)  51  91

- 31 900 . - ;

4)  91  57

- 32 000 . - ;

5)  99  91

- 300 . (32 000 - 31 900 + 200) - 

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

10.10. 

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

 1996 .  ( N 4 

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

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

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

.

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

)    50 "", 51 " ", 52 " ", 55

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

- , , .

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

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

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

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

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

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

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

.

    3/2000     2000 .   

:

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

;

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

-          

.

 11. .



11.1. , 



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

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

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

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

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

.

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

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

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

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

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

.

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

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

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

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

)  ().  80 "" 

;

-     .     82

 ", 83 " ", 84 "  (

)" .

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

".

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

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

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

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

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

.IV  V .

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

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

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

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

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

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

 12 ).

 .     :  

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

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

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

11.2. ,



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

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

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

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

.

      ().   - 

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

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

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

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

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

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

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

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

.     ,   

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

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

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

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

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

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

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

 66 "     "  67 "  

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

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

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

11.3. 

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

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

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

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

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

.)  1 .

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

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

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

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

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

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

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

.

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

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

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

.

           66

     "  67 "    

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

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

.

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

 15/01 "        "   10/99 "

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

"  66  67.

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

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

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

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

 60 "" 

76 "     "    66  67.  

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

 ( 10, 15 . 

 60  76).

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

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

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

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

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

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

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

08 "".

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

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

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

 ( 91  66  67).

    (  )   

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

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

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

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

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

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

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

 91           

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

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

 91.

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

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

  ,    91, 66  67.   

 66  67  91,  - 

 91  66  67.

11.4. 

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

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

.  66 "

"  67 "": ,

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

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

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

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

70 "     "    66 "  

"  67 "".

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

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

 98 "  ",        

 98  91 "".

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

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

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

"  66  67.

         66  67 

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

-  -  91 "";

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

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

, -  ( 60, 76),

 10, 15 .;

-  -  07  08

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

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

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

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

 91 , .

 66  67 

.

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

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

(07 "  ", 10 ""  .)    66  67. 

 66  67  07,

10, 50, 51, 52 .

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

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

 91  68.

11.5. 

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

.



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

.

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

 66  67.

    -     51

"  52 "" (),

91 "   " (  ,   ) 

 66  67 ().

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

       97 "  ". 

 97  91.

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

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

 66  67 .

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

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

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

       66  67    

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

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

11.6. 

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



 15/01 

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

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

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

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

;

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

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

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

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

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

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

;

-  ().

 12. 

12.1. , 

 ().

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

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

, ,  20% 

.

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

.

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

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

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

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

.

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

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

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

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

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

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

,  - ,  - ,  - .

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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