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Plan rahunkіv buhgalterskogo oblіku
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Plan rahunkіv buhgalterskogo oblіku
Rakhunok 14 "Dovgostrokovі fіnansovі іnvestitsії"
Rakhunok 14 "Dovgostrokovі fіnansovі іnvestitsії" priznacheny for uzagalnennya information The nayavnіst that ruh dovgostrokovih іnvestitsіy (vkladen) in tsіnnі Paper the іnshih of companies, oblіgatsії Reigning that mіstsevih pozik, statutory kapіtal іnshih of companies, stvorenih on teritorії Kraina that behind a cordon, toscho.
Rakhunok 14 "Dovgostrokovі fіnansovі іnvestitsії" Got takі subrahunki:
141 "Іnvestitsії pov'yazanim parties for by oblіku uchastі in kapіtalі"
142 "INSHI іnvestitsії pov'yazanim parties"
143 "Іnvestitsії nepov'yazanim parties"
For debit rahunku 14 "Dovgostrokovі fіnansovі іnvestitsії" vіdobrazhaєtsya vartіst dovgostrokovih іnvestitsіy, for a loan - їh vibuttya (write-off) chi zmenshennya vartostі and takozh obsession divіdendіv od ob'єkta іnvestuvannya, Yakscho Obl_k іnvestitsіy leads the method uchastі in kapіtalі.
Analіtichny Obl_k for rahunkom 14 "Dovgostrokovі fіnansovі іnvestitsії" leads the species dovgostrokovih fіnansovih vkladen that ob'єktami іnvestuvannya. When tsomu pobudova analіtichnogo oblіku guilty zabezpechiti mozhlivіst otrimannya information The dovgostrokovі fіnansovі vkladennya in ob'єkti yak on teritorії Kraina, so i behind a cordon.
Rakhunok 14 "Dovgostrokovі fіnansovі іnvestitsії" koresponduє
s for debit credit rahunkіv: |
s for a loan debit rahunkіv: |
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14 |
"Dovgostrokovі fіnansovі іnvestitsії" |
12 |
"Nematerіalnі assets" |
16 |
"Dovgostrokova debіtorska zaborgovanіst" |
14 |
"Dovgostrokovі fіnansovі іnvestitsії" |
18 |
"INSHI neoborotnі assets" |
thirty |
"Casa" |
19 |
"Negative gudvіl" |
31 |
"Rahunki banks" |
thirty |
"Casa" |
35 |
"Potochnі fіnansovі іnvestitsії" |
31 |
"Rahunki banks" |
37 |
"Rozrahunki s rіznimi debіtorami" |
35 |
"Potochnі fіnansovі іnvestitsії" |
42 |
"Dodatkovy kapіtal" |
37 |
"Rozrahunki s rіznimi debіtorami" |
60 |
"Korotkostrokovі poziki" |
41 |
"Payovy kapіtal" |
68 |
"Rozrahunki for іnshimi operatsіyami" |
42 |
"Dodatkovy kapіtal" |
85 |
"INSHI costs" |
46 |
"Unpaid kapіtal" |
96 |
"Vtrati od uchastі in kapіtalі" |
50 |
"Dovgostrokovі poziki" |
97 |
"INSHI vitrati" |
60 |
"Korotkostrokovі poziki" |
99 |
"Nadzvichaynі vitrati" |
68 |
"Rozrahunki for іnshimi operatsіyami" |
||
70 |
"Revenues od realіzatsії" |
||
71 |
"Inshyj operatsіyny dohіd" |
||
72 |
"Dohіd od uchastі in kapіtalі" |
||
73 |
"INSHI fіnansovі income" |
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74 |
"INSHI income" |
Rakhunok 15 "Kapіtalnі іnvestitsії"
Rakhunok 15 "Kapіtalnі іnvestitsії" priznacheny for oblіku vitrat on pridbannya abo stvorennya materіalnih i nematerіalnih aktivіv non-negotiable.
Rakhunok 15 "Kapіtalnі іnvestitsії" Got takі subrahunki:
151 "Kapіtalne budіvnitstvo"
152 "Pridbannya (vigotovlennya) Basic zasobіv"
153 "Pridbannya (vigotovlennya) іnshih materіalnih aktivіv non-negotiable"
154 "Pridbannya (stvorennya) nematerіalnih aktivіv"
155 "Formuvannya basic herd"
For debit rahunku 15 "Kapіtalnі іnvestitsії" vіdobrazhaєtsya zbіlshennya zaznanih vitrat on pridbannya abo stvorennya materіalnih that nematerіalnih aktivіv non-negotiable, for a loan - їh zmenshennya (Introduction to dіyu, of acceptance in ekspluatatsіyu pridbanih abo stvorenih nematerіalnih aktivіv toscho).
On subrahunku 151 "Kapіtalne budіvnitstvo" vіdobrazhayutsya vitrati on budіvnitstvo scho zdіysnyuєtsya gospodarskim yak, so i pіdryadnim way to Vlasnyi potreb pіdpriєmstva.
On tsomu subrahunku takozh is played with Obl_k ustatkuvannya scho pіdlyagaє installation in protsesі budіvnitstva, that avansovі platezhі for fіnansuvannya vkazanogo budіvnitstva.
Subrahunok 152 "Pridbannya (vigotovlennya) Basic zasobіv" priznacheny for oblіku vitrat on pridbannya abo vigotovlennya Vlasnyi forces materіalnih aktivіv, Obl_k yakih leads to rahunku 10 "Osnovnі zasobi" (krіm ob'єktіv budіvnitstva is the basic herd).
On subrahunku 153 "Pridbannya (vigotovlennya) іnshih materіalnih aktivіv non-negotiable" vіdobrazhayutsya vitrati pіdpriєmstva (organіzatsії, set) on pridbannya abo vigotovlennya Vlasnyi forces materіalnih aktivіv, Obl_k yakih leads to rahunku 11 "INSHI neoborotnі materіalnі assets."
On subrahunku 154 "Pridbannya (stvorennya) nematerіalnih aktivіv" vіdobrazhayutsya vitrati pіdpriєmstva on pridbannya abo stvorennya Vlasnyi forces aktivіv, Obl_k yakih leads to rahunku 12 "Nematerіalnі assets."
On subrahunku 155 "Formuvannya basic herd" oblіkovuyutsya vitrati on formuvannya main herd robochoї that produktivnoї thinness (krіm tvarin, SSMSC oblіkovuyutsya on rahunku 21 "Tvarini on viroschuvannі that vіdgodіvlі").
Costa, SSMSC zabudovnik otrimav od payovika for payovoї uchastі in budіvnitstvі ob'єkta, vіdobrazhayutsya for debit rahunkіv oblіku koshtіv penny, i zapasіv credit rahunku 48 "Tsіlove fіnansuvannya i tsіlovі nadhodzhennya" іz Adding to analіtichnogo oblіku vіdomostey about payovika i ob'єkt budіvnitstva. Pіslya decorated dokumentіv about right vlasnostі payovika on vіdpovіdnu chastku zbudovanogo ob'єkta th priymalno-peredavalnogo act on zabudovnik vіdpovіdnu vartіst debetuє rakhunok 48 in korespondentsії rahunkom 15 h.
Peredanі zabudovniku Costa for payovoї uchastі in budіvnitstvі ob'єkta payovik vіdobrazhaє for credit rahunkіv oblіku penny koshtіv, zapasіv in korespondentsії rahunkom s 37 "s Rozrahunki rіznimi debіtorami". Pіslya obsession decorated dokumentіv about right vlasnostі th priymalno-peredavalnogo payovika act on vіdpovіdnu chastku zbudovanogo ob'єkta kredituєtsya rakhunok 37 in korespondentsії rahunkom 15 h.
Zarahuvannya on balance vlasnoї chastki zbudovanogo ob'єkta vіdobrazhaєtsya for debit rahunku 10 "Osnovnі zasobi" that credit rahunku 15. Yakscho Vlasna chastka zbudovanogo ob'єkta (apartments, nezhitlovі primіschennya) priznachenі payovikom for sale, then the balance of їh zarahuvannya payovika vіdobrazhaєtsya for debit rahunku 28 "product" is the credit rahunku 15.
Analіtichny Obl_k kapіtalnih іnvestitsіy is played with the main types of vіdpovіdno zasobіv, іnshih materіalnih aktivіv non-negotiable, nematerіalnih aktivіv and takozh for okremimi ob'єktami kapіtalnih vkladen (іnventarnimi ob'єktami).
Rakhunok 15 "Kapіtalnі іnvestitsії" koresponduє
s for debit credit rahunkіv: |
s for a loan debit rahunkіv: |
||
13 |
"Instal lment aktivіv non-negotiable" |
10 |
"Osnovnі zasobi" |
20 |
"Virobnichі reserves" |
eleven |
"INSHI neoborotnі materіalnі assets" |
21 |
"Tvarini on viroschuvannі that vіdgodіvlі" |
||
12 |
"Nematerіalnі assets" |
||
22 |
"Malotsіnnі that shvidkoznoshuvanі |
28 |
"Goods" |
Objects " |
thirty |
"Casa" |
|
23 |
"Virobnitstvo" |
31 |
"Rahunki banks" |
28 |
"Goods" |
37 |
"Rozrahunki s rіznimi debіtorami" |
thirty |
"Casa" |
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31 |
"Rahunki banks" |
42 |
"Dodatkovy kapіtal" |
33 |
"INSHI Costa" |
48 |
"Tsіlove fіnansuvannya i tsіlovі nadhodzhennya" |
37 |
"Rozrahunki s rіznimi debіtorami" |
||
50 |
"Dovgostrokovі poziki" |
||
39 |
"Vitrati maybutnіh perіodіv" |
60 |
"Korotkostrokovі poziki" |
41 |
"Payovy kapіtal" |
64 |
"Rozrahunki for podatkami yplatezhami" |
42 |
"Dodatkovy kapіtal" |
||
46 |
"Unpaid kapіtal" |
85 |
"INSHI costs" |
47 |
"Zabezpechennya maybutnіh vitrat i platezhіv" |
97 |
"INSHI vitrati" |
99 |
"Nadzvichaynі vitrati" |
||
48 |
"Tsіlove fіnansuvannya i tsіlovі nadhodzhennya" |
||
50 |
"Dovgostrokovі poziki" |
||
53 |
"Dovgostrokovі zobov'yazannya s Orenda" |
||
60 |
"Korotkostrokovі poziki" |
||
63 |
"Rozrahunki s postachalnikami that pіdryadnikami" |
||
64 |
"Rozrahunki for podatkami th installments" |
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65 |
"Rozrahunki for strahuvannyam" |
||
66 |
"Rozrahunki s Pay pratsі" |
||
68 |
"Rozrahunki for іnshimi operatsіyami" |
||
71 |
"Inshyj operatsіyny dohіd" |
||
73 |
"INSHI fіnansovі income" |
||
74 |
"INSHI income" |
||
94 |
"INSHI vitrati operatsіynoї dіyalnostі" |
||
95 |
"Fіnansovі vitrati" |
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