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Plan rahunkіv buhgalterskogo oblіku

Rakhunok 22 "Malotsіnnі that shvidkoznoshuvanі Objects"

Tsei rakhunok priznacheno for oblіku th uzagalnennya information The nayavnіst that ruh malotsіnnih that shvidkoznoshuvanih predmetіv scho nalezhat pіdpriєmstvu that znahodyatsya in skladі zapasіv.

Before malotsіnnih that shvidkoznoshuvanih predmetіv nalezhat Objects, scho vikoristovuyutsya protyagom not bіlshe a rock abo normal operatsіynogo cycle Yakscho vіn bіlshe a rock, zokrema: іnstrumenti, gospodarsky іnventar, spetsіalne equipment, spetsіalny odyag toscho.

For debit rahunku 22 "Malotsіnnі that shvidkoznoshuvanі Objects" vіdobrazhayutsya for pervіsnoyu vartіstyu pridbanі (otrimanі) abo vigotovlenі malotsіnnі that shvidkoznoshuvanі items, for a loan - for oblіkovoyu vartіstyu vіdpusk malotsіnnih that shvidkoznoshuvanih predmetіv in ekspluatatsіyu іz writedowns on rahunki oblіku vitrat and takozh writedowns nestach i vtrat od psuvannya such predmetіv.

W metoyu zabezpechennya zberezhennya vkazanih predmetіv in ekspluatatsії pіdpriєmstvo guilty organіzuvati nalezhny control їh Rukh, zokrema operational Obl_k in kіlkіsnomu virazhennі. When povernennі warehouse s ekspluatatsії such predmetіv scho pridatnі for the away vikoristannya, stink opributkovuyutsya for debit rahunku 22 "Malotsіnnі that shvidkoznoshuvanі Objects" is the credit rahunku 71 "Inshyj operatsіyny dohіd".

Analіtichny Obl_k malotsіnnih that shvidkoznoshuvanih predmetіv leads the species predmetіv on odnorіdnih GROUP, established vihodyachi s potreb pіdpriєmstva.

Rakhunok 22 "Malotsіnnі that shvidkoznoshuvanі Objects" koresponduє