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Plan rahunkіv buhgalterskogo oblіku

Klas 2. Reserves

Rahunki tsogo class priznachenі for uzagalnennya information The nayavnіst i ruh nalezhnih pіdpriєmstvu predmetіv pratsі scho priznachenі for obrobki, pererobki, vikoristannya virobnitstvі i have to gospodarskih required, and takozh zasobіv pratsі, SSMSC pіdpriєmstvo vklyuchaє to warehouse malotsіnnih that shvidkoznoshuvanih predmetіv.

Materіalnі tsіnnostі scho priynyatі pіdpriєmstvom on vіdpovіdalne zberіgannya, pererobku (davalnitska sirovina) komіsіyu, oblіkovuyutsya on rahunkah class 0 "Pozabalansovі rahunki".

Rakhunok 20 "Virobnichі reserves"

Rakhunok 20 "Virobnichі reserves" priznacheno for uzagalnennya information The nayavnіst i ruh nalezhnih pіdpriєmstvu zapasіv sirovini i materіalіv (in addition chislі sirovina th materіali, SSMSC Je in dorozі that in pererobtsі) budіvelnih materіalіv, spare Chastain, materіalіv sіlskogospodarskogo priznachennya, Fuel type, tari th Tarn materіalіv, vіdhodіv main virobnitstva.

For debit rahunku 20 "Virobnichі reserves" vіdobrazhayutsya nadhodzhennya zapasіv on pіdpriєmstvo, їh dootsіnka, for a loan - vitrachannya on virobnitstvo (ekspluatatsіyu, budіvnitstvo) pererobku, vіdpusk (transfer) to the side, utsіnka toscho.

Rakhunok 20 Got takі subrahunki:

201 "Sirovina th materіali"
202 "Kupіvelnі napіvfabrikati that komplektuyuchі virobi"
203 "Fuel type"
204 "Containers th tarnі materіali"
205 "Budіvelnі materіali"
206 "Materіali, peredanі in pererobku"
207 "Zapasnі Chastain"
208 "Materіali sіlskogospodarskogo priznachennya"
209 "INSHI materіali"

On subrahunku 201 "Sirovina th materіali" vіdobrazhayutsya nayavnіst that ruh sirovini that basic materіalіv, SSMSC incoming to warehouse produktsії scho vigotovlyaєtsya, abo Je neobhіdnimi components at її vigotovlennі (zabudovniki Obl_k budіvelnih materіalіv i konstruktsіy lead to subrahunku 205 "Budіvelnі materіali"). On tsomu subrahunku is played with Obl_k mainly materіalіv scho vikoristovuyutsya pіdryadnimi budіvelnimi organіzatsіyami at zdіysnennі budіvelno-assembly, repair robіt. Dopomіzhnі materіali, SSMSC vikoristovuyutsya at vigotovlennі produktsії abo for gospodarskih require tehnіchnih tsіley that spriyannya in virobnichomu protsesі, takozh vіdobrazhayutsya on subrahunku 201. Pіdpriєmstva scho zagotovlyayut sіlskogospodarsku produktsіyu for pererobki, takozh vіdobrazhayut її vartіst on tsomu subrahunku.

On subrahunku 202 "Kupіvelnі napіvfabrikati that komplektuyuchі virobi" vіdobrazhayutsya nayavnіst that ruh purchase napіvfabrikatіv, Ready komplektuyuchih virobіv (vklyuchayuchi in pіdryadnih budіvelnih organіzatsіyah budіvelnі konstruktsії that virobi - derev'yanі, zalіzobetonnі, metalevі, INSHI), scho pridbanі for komplektuvannya produktsії scho vipuskaєtsya , SSMSC potrebuyut dodatkovih vitrat pratsі s їh obrobki abo zbirannya. Virobi, pridbanі for komplektatsії gotovoї produktsії, vartіst yakih not vklyuchaєtsya to sobіvartostі produktsії tsogo pіdpriєmstva, vіdobrazhayutsya on rahunku 28 "Goods".

Naukova-doslіdnі that konstruktorskі organіzatsії pridbanі neobhіdnі їm yak komplektuyuchі virobi to conduct Naukova (experiental) robіt for viznachenoyu NAUKOVO-doslіdnoyu abo konstruktorskoyu temoyu spetsіalne obladnannya i іnstrumenti, pristroї that INSHI priladit oblіkovuyut on subrahunku 202. Obladnannya i priladit zagalnogo priznachennya on tsomu not subrahunku oblіkovuyutsya and vіdobrazhayutsya on rahunku 10 "Osnovnі zasobi" 11 "INSHI neoborotnі materіalnі assets" abo on rahunku 22 "Malotsіnnі that shvidkoznoshuvanі Objects" for species predmetіv.

On subrahunku 203 "Fuel type" (naftoprodukti, solid palivo, mastilnі materіali) oblіkovuyutsya nayavnіst that ruh Fuel type scho chi pridbaєtsya zagotovlyaєtsya for tehnologіchnih potreb virobnitstva, ekspluatatsії zasobіv the agriculture and takozh for viroblennya energії that scorched budіvel. Here takozh oblіkovuyutsya oplachenі naftoprodukti coupons for gas i.

Yakscho deyakі Vidi Fuel type vikoristovuyut odnochasno materіali i yak, yak i palivo then їh mozhna oblіkovuvati on subrahunku 201 "Materіali" i on subrahunku 203 "Fuel type" - for Find our perevazhnostі vikoristannya on tsomu pіdpriєmstvі.
Yakscho on pіdpriєmstvі for tehnologіchnih that ekspluatatsіynih require for viroblennya energії that scorched budіvel stvoryuyutsya gas reserves (from gazoskhovischah), it leads to їh Obl_k subrahunku 203.

On subrahunku 204 "Tara th tarnі materіali" vіdobrazhayutsya nayavnіst i ruh usіh vidіv tari, krіm tari, yak vikoristovuєtsya yak gospodarsky іnventar and takozh materіali th detalі, SSMSC vikoristovuyut for vigotovlennya tari i її repair (detalі for zbirannya yaschikіv, draft riveting toscho) .

Materіali, SSMSC vikoristovuyutsya for dodatkovogo obladnannya vagonіv, barges, ships s metoyu zabezpechennya zberezhennya vіdvantazhenoї produktsії not vіdnosyatsya to tari i oblіkovuyutsya on subrahunku 201 "Sirovina th materіali".

On subrahunku 205 "Budіvelnі materіali" pіdpriєmstva-zabudovniki vіdobrazhayut ruh budіvelnih materіalіv, konstruktsіy i details obladnannya i komplektuyuchih virobіv, SSMSC nalezhat before installation, that іnshih materіalnih tsіnnostey, neobhіdnih for vikonannya budіvelno and assembly robіt, vigotovlennya budіvelnih parts i konstruktsіy.

On subrahunku 205 "Budіvelnі materіali" not vrahovuєtsya obladnannya, yak not potrebuє installation: transportnі zasobi, vіlno rozmіschenі Verstat, budіvelnі mehanіzmi, sіlskogospodarskі machine, virobnichy іnstrument, vimіryuvalnі that INSHI priladit, virobnichy іnventar she Lots Other. Vitrati on pridbannya such obladnannya, scho not potrebuє installation, vіdobrazhayutsya bezposeredno on rahunku 15 "Kapіtalnі іnvestitsії" in mіru nadhodzhennya їh warehouse chi Lots Other Location zberіgannya, ekspluatatsії.
Ustatkuvannya th budіvelnі materіali scho peredanі pіdryadniku for mounting th vikonannya budіvelnih robіt, spisuєtsya s subrahunku 205 rakhunok 15 "Kapіtalnі іnvestitsії" pіslya pіdtverdzhennya їh installation vikoristannya minutes.

On subrahunku 206 "Materіali, peredanі in pererobku" oblіkovuyutsya materіali, peredanі pererobku in the side that SSMSC nadalі vklyuchayutsya to warehouse sobіvartostі otrimanih s virobіv them. Costs for pererobku materіalіv, SSMSC oplachuyutsya storonnіm organіzatsіyam, vіdobrazhayutsya bezposeredno for debit rahunkіv on yakih is played with Obl_k virobіv scho otrimanі s pererobki. Analіtichny Obl_k materіalіv scho peredanі in pererobku leads to rozrіzі scho zabezpechuє іnformatsіyu about pіdpriєmstva pererobniki-i control operatsіyami s pererobki i vіdpovіdnimi vitratami. Transfer materіalіv in pererobku vіdobrazhaєtsya tіlki on subrahunkah rahunku 20.

On subrahunku 207 "Zapasnі Chastain" conducts Obl_k pridbanih chi vigotovlenih spare Chastain, finished parts, vuzlіv, agregatіv, SSMSC vikoristovuyutsya to conduct remontіv, zamіni znoshenih Chastain machines obladnannya, transport zasobіv, іnstrumentu and takozh avtomobіlnih tires that have zapasі oborotі. On tsomu Well subrahunku is played with Obl_k obmіnnogo fund povnokomplektnih machines ustatkuvannya, dvigunіv, vuzlіv, agregatіv scho stvoryuyutsya in repair pіdrozdіlah of companies, for repair pіdpriєmstvah.

For debit subrahunku vіdobrazhayutsya zalishok i nadhodzhennya, for a loan - vitrachannya, realіzatsіya she Lots Other vibuttya spare Chastain.

Avtomobіlnі Shiney scho Yea RV that in zapasі at avtomobіlі, SSMSC vrahovanі in tsіnі avtomobіlya that vklyuchenі in Yogo іnventarnu vartіst, oblіkovuyutsya in skladі mainly zasobіv.

Analіtichny Obl_k spare Chastain leads the mіstsyami zberіgannya that odnorіdnimi Group (mehanіchna grupa, grupa elektrichna toscho). Analіtichny Obl_k machines obladnannya, dvigunіv, vuzlіv that agregatіv obmіnnogo Fund is for the groups: to pridatnі ekspluatatsії (novі that vіdnovlenі); scho pіdlyagayut vіdnovlennyu (on skladі); scho Yea in remontі.

On subrahunku 208 "Materіali sіlskogospodarskogo priznachennya" oblіkovuyutsya mіneralnі dobriva, otrutohіmіkati for Borotba Zi shkіdnikami th hvorobami sіlskogospodarskih cultures bіopreparati, medicines, hіmіkati scho vikoristovuyutsya for Borotba s hvorobami sіlskogospodarskih tvarin. Here takozh vіdobrazhayutsya sadzhantsі, Nasinnya th feed (pokupnі th Vlasnyi viroschuvannya), scho vikoristovuyutsya for visadzhuvannya, posіvu that vіdgodіvlі tvarin bezposeredno in gospodarstvі.

On subrahunku 209 "INSHI materіali" oblіkovuyutsya vіdhodi virobnitstva (stump obrіzka, chips toscho) nevipravny marriage materіalnі tsіnnostі, oderzhanі od lіkvіdatsії mainly zasobіv, SSMSC not shaping can Buti vikoristanі yak materіali, palivo abo zapasnі Chastain on tsomu pіdpriєmstvі (metalobruht, scrap ) znoshenі Shiney toscho.

Rakhunok 20 "Virobnichі reserves" koresponduє