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Buhgaltersky Obl_k - Lovіnska LG
10.3. Obl_k dohodіv od іnshoї zvichaynoї dіyalnostі
For vіdobrazhennya operatsіy od іnshoї zvichaynoї dіyalnostі vikoristovuyutsya takі rahunki:
Rakhunok 74 "INSHI income"
Rakhunok 97 "INSHI vitrati"
SSMSC vіdobrazhayut vіdpovіdno revenues that vitrati od іnshih operatsіy pіdpriєmstva, SSMSC vinikli in protsesі yogo zvichaynoї dіyalnostі. Until such operatsіy nalezhat:
- realіzatsіya fіnansovih іnvestitsіy;
- realіzatsіya aktivіv non-negotiable;
- Income od neoperatsіynih rіznits coursework;
- dohіd od bezoplatnoy otrimanih werewolf aktivіv;
- INSHI income.
Balance rahunkіv 74 i 97 spisuyutsya on subrahunok 793 "Result іnshoї zvichaynoї dіyalnostі", scho daє zmogu viznachiti fіnansovy result od іnshoї zvichaynoї dіyalnostі.
Buhgalterskі recording s vіdobrazhennya operatsіy od іnshoї zvichaynoї dіyalnostі toil viglyad:
1. Realіzatsіya fіnansovih іnvestitsіy:
1a. Vіdobrazheno realіzatsіyu fіnansovih іnvestitsіy:
Dt 37 "s Rozrahunki іnshimi debіtorami"
KT 741 "Dohіd od realіzatsії fіnansovih іnvestitsіy".
1b. Retired realіzovanі fіnansovі іnvestitsії:
Dt 971 "Sobіvartіst realіzovanih fіnansovih іnvestitsіy"
KT 14 "Dovgostrokovі fіnansovі іnvestitsії"
K-T-35 "Potochnі fіnansovі іnvestitsії".
2. Realіzatsіya aktivіv non-negotiable:
2a. Vіdobrazheno realіzatsіyu:
Dt 36 "s Rozrahunki pokuptsyami that zamovnikami"
KT 742 "Dohіd od realіzatsії aktivіv non-negotiable."
2b. Narahovano MPE s prodazhnoї vartostі aktivіv non-negotiable:
Dt 742 "Dohіd od realіzatsії aktivіv non-negotiable"
KT 641 "Rozrahunki for podatkami".
2c. Written off the balance sheet Non-current vartіst realіzovanih aktivіv:
Dt 972 "Sobіvartіst realіzovanih aktivіv non-negotiable"
KT 10 "Osnovnі zasobi" 11 "INSHI neoborotnі materіalnі assets", 12 "Nematerіalnі assets."
2d. Write-off of non-current instal lment realіzovanih aktivіv:
Dt 13 "non-negotiable instal lment aktivіv"
KT 972 "Sobіvartіst realіzovanih aktivіv non-negotiable."
3. CONTENTS income od neoperatsіynih coursework rіznits:
Dt 30 "Casa", 31 "Rahunki banks", 33 "INSHI Costa," 36 "s Rozrahunki pokuptsyami"
KT 744 "Dohіd od rіznits coursework."
4. Dohіd od bezoplatnoy otrimanih werewolf aktivіv:
Dt 20 "Virobnichі reserve", 22 "Malotsіnnі shvidkoznoshuvanі is the subject of"
KT 745 "Dohіd od bezoplatnoy otrimanih aktivіv".
5. Vіdneseno the bag to otsіnki ob'єkta, SSMSC ranіshe boule utsіnenі to warehouse income:
Dt 10 "Osnovnі zasobi"
KT 746 "Income INSHI od zvichaynoї dіyalnostі".
6. Dohіd od fіnansovoї Orenda aktivіv:
Dt 37 "s Rozrahunki іnshimi debіtorami"
KT 746 "Income INSHI od zvichaynoї dіyalnostі".
6a. In kіntsі zvіtnogo perіodu vіdnesennya sum іnshih dohodіv on fіnansovі result od іnshoї zvichaynoї dіyalnostі:
Dt 74 "INSHI income"
KT 793 "Result іnshoї zvichaynoї dіyalnostі".
6b. Writedowns іnshih vitrat od іnshoї zvichaynoї dіyalnostі on fіnansovі result:
Dt 793 "Result іnshoї zvichaynoї dіyalnostі"
KT 97 "INSHI vitrati".
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