home Accounting, auditing Normative acts Plan rahunkіv buhgalterskogo oblіku

Plan rahunkіv buhgalterskogo oblіku

1. Klas Neoborotnі assets

Rahunki tsogo class priznachenі for uzagalnennya information The nayavnіst i ruh zasobіv basic, non-negotiable іnshih materіalnih aktivіv, nematerіalnih aktivіv, dovgostrokovih fіnansovih іnvestitsіy, kapіtalnih іnvestitsіy, dovgostrokovoї debіtorskoї zaborgovanostі that іnshih aktivіv non-negotiable and non-negotiable aktivіv takozh instal lment.

Rakhunok 10 "Osnovnі zasobi"

Rakhunok 10 "Osnovnі zasobi" n riznacheno for oblіku th uzagalnennya information The nayavnіst that ruh Vlasnyi otrimanih abo on minds fіnansovogo lіzingu ob'єktіv i orendovanih tsіlіsnih Mainova kompleksіv, SSMSC vіdnesenі to the main warehouse zasobіv.

Before the main zasobіv nalezhat materіalnі assets SSMSC pіdpriєmstvo utrimuє s metoyu vikoristannya їh in protsesі virobnitstva abo postachannya tovarіv i poslug, nadannya in Orenda іnshim personages abo for zdіysnennya admіnіstrativnih i sotsіalno cultural funktsіy, ochіkuvany lines korisnogo vikoristannya (ekspluatatsії) yakih bіlshe one rock ( abo operatsіynogo cycle Yakscho vіn dovshy per Year).

Metodologіchnі Ambush formuvannya in buhgalterskomu oblіku information The osnovnі zasobi viznachenі in Polozhennі (standartі) buhgalterskogo oblіku 7 "Osnovnі zasobi".

For debit rahunku 10 "Osnovnі zasobi" vіdobrazhaєtsya nadhodzhennya (pridbanih, stvorenih, bezoplatnoy otrimanih) Basic zasobіv on pіdpriєmstva balance SSMSC oblіkovuyutsya for pervіsnoyu vartіstyu, vitrat scrip, yak pov'yazana s polіpshennyam ob'єkta (modernіzatsіya, modifіkatsіya, dobudova, doobladnannya , rekonstruktsіya toscho), scho generally produces up zbіlshennya maybutnіh ekonomіchnih Vigoda, pervіsno ochіkuvanih od vikoristannya ob'єkta; suma dootsіnki vartostі ob'єkta zasobіv basically, for a loan - basic vibuttya zasobіv vnaslіdok sale bezoplatnoї peredachі abo nevіdpovіdnostі kriterіyam viznannya asset and takozh in razі chastkovoї lіkvіdatsії ob'єkta mainly zasobіv, scrip utsіnki mainly zasobіv.

Rakhunok 10 "Osnovnі zasobi" Got takі subrahunki:

101 "Zemelnі dіlyanki"
102 "Kapіtalnі vitrati polіpshennya on land"
103 "Budinki that sporudi"
104 "machines that obladnannya"
105 "Transportnі zasobi"
106 "Іnstrumenti having arranged that іnventar"
107 "i robochem productive thinness"
108 "Bagatorіchnі nasadzhennya"
109 "INSHI osnovnі zasobi"

On subrahunku 101 "Zemelnі dіlyanki" conducts land Obl_k dіlyanok.

On subrahunku 102 "Kapіtalnі vitrati on polіpshennya land" conducts Obl_k kapіtalnih vkladen in polіpshennya land (melіorativnі, osushuvalnі, іrigatsіynі that INSHI robots).

On subrahunku 103 "Budinki that sporudi" conducts Obl_k nayavnostі that Ruhu budinkіv, sporud, їh structural Components Connection that peredavalnih pristroїv and takozh zhitlovih budіvel.

On subrahunkah 104 "machines that obladnannya" 105 "Transportnі zasobi" 106 "Іnstrumenti having arranged that іnventar" 107 "robochem i productive thinness", 108 "Bagatorіchnі nasadzhennya" zdіysnyuєtsya Obl_k vіdpovіdno machines that obladnannya, transport zasobіv, іnstrumentіv, priladіv that іnventaryu, robochoї i produktivnoї thinness, bagatorіchnih nasadzhen.

On subrahunku 109 "INSHI osnovnі zasobi" conducts basic Obl_k zasobіv, SSMSC not vklyuchenі to іnshih subrahunkіv rahunku 10 "Osnovnі zasobi".

Analіtichny Obl_k mainly zasobіv is played with skin schodo ob'єkta okremo.

Rakhunok 10 "Osnovnі zasobi" koresponduє