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Plan of accounting in the accounting area

Рахунок 25 "Напівфабрикати"

Tse rakhunok of the recognition for the region and in the form of information about the reality of the collapse of the vibrant vibrobitvtva.

Облік напівфбрикатів власного виробництва на окремому рахунку to lead підприємства, у яких напівфабрикати, крім використання у виробництві, realize on the side yak is ready product. Before napivfakrikativ nalezhit product, but did not go through all the installation of the technologic process of the herds of viribnitsa, and you will need a prefabricated abacus. Zokrema, on chyomu rahunku mozut oblkovovatisya vygotovleni pіdpriemstvom napivktabrikati: chavun beforeilny chornyi metulurgii; Sira of humanity and glue in gumovy promyslovost; Syrchanic acid on the nitrogen fertilizer combination; Malt in the brewery industry; Yarn і сирова тканина в текстильній промисловості.

On pіdpriemstva, on yakih napivvabrikati vlasy vibrobitvva vikoristovuyut tilki for vlasnih vyrrobnichih need, їх rush і bilges oblikuyutsya on rahunku 23 "Vibrobitvit".

For debit rahunku 25 "Napivktabrikati" vidobrazhaetsya nadohodzhennia (stvorenih) napivfakrikativ, for a loan - vibuttya napivktabrikativ uasledikod sale, gears in podalshu pererobku, bezplodnoї svobodi avo nevіdpіdnostі kriterіam viznachennya activu.

Analitic region is driven by the types of unpacked products, by visas, by the need for access.

Рахунок 25 "Напівфабрикати" кореспондує