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Plan rahunkіv buhgalterskogo oblіku
Rakhunok 47 "Zabezpechennya maybutnіh vitrat i platezhіv"
On rahunku 47 "Zabezpechennya maybutnіh vitrat i platezhіv" conducts uzagalnennya information The ruh koshtіv, SSMSC for rіshennyam pіdpriєmstva rezervuyutsya for zabezpechennya maybutnіh vitrat i i platezhіv Included їh to vitrat perіodu stream.
For credit rahunku vіdobrazhaєtsya narahuvannya zabezpechen for debit - їh vikoristannya.
Rakhunok 47 "Zabezpechennya maybutnіh vitrat i platezhіv" Got takі subrahunki:
471 "Zabezpechennya viplat vіdpustok"
472 "Dodatkove pensіyne zabezpechennya"
473 "Zabezpechennya garantіynih zobov'yazan"
474 "Zabezpechennya іnshih vitrat i platezhіv"
On subrahunku 471 "Zabezpechennya viplat vіdpustok" conducts Obl_k Ruhu that zalishkіv koshtіv to pay chergovih vіdpustok pratsіvnikam. Suma zabezpechennya viznachaєtsya schomіsyachno yak dobutok factuality narahovanoї zarobіtnoї pay pratsіvnikam i vіdsotku, obchislenogo yak vіdnoshennya rіchnoї planovoї sumi to pay vіdpustok planned to zagalnogo Foundation paid pratsі. On tsomu subrahunku takozh uzagalnyuєtsya іnformatsіya about zabezpechennya obov'yazkovih vіdrahuvan (zborіv) od zabezpechennya viplat vіdpustok on Zborov on obov'yazkove Reigning pensіyne strahuvannya on obov'yazkove sotsіalne strahuvannya on obov'yazkove sotsіalne strahuvannya on vipadok bezrobіttya toscho.
On subrahunku 472 "Dodatkove pensіyne zabezpechennya" conducts Obl_k koshtіv realіzatsії for warming up of the Pension zabezpechennya.
On subrahunku 473 "Zabezpechennya garantіynih zobov'yazan" conducts Obl_k Ruhu that zalishkіv koshtіv, zarezervovanih for zabezpechennya maybutnіh vitrat to conduct garantіynih remontіv prodanoї produktsії, to repair predmetіv rental toscho.
On subrahunku 474 "Zabezpechennya іnshih vitrat i platezhіv" conducts the following Obl_k zabezpechennya іnshih vitrat, scho not znayshli vіdobrazhennya on іnshih subrahunkah rahunku 47 "Zabezpechennya maybutnіh vitrat i platezhіv".
Analіtichny Obl_k zabezpechennya the following vitrat i platezhіv leads the їh species napryamkami formuvannya th vikoristannya.
Rakhunok 47 "Zabezpechennya maybutnіh vitrat i platezhіv" koresponduє
s for debit credit rahunkіv: |
s for a loan debit rahunkіv: |
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20 |
"Virobnichі reserves" |
15 |
"Kapіtalnі іnvestitsії" |
23 |
"Virobnitstvo" |
23 |
"Virobnitstvo" |
24 |
"Marriage virobnitstvі" |
39 |
"Vitrati maybutnіh perіodіv" |
25 |
"Napіvfabrikati" |
68 |
"Rozrahunki for іnshimi operatsіyami" |
31 |
"Rahunki banks" |
81 |
"Vitrati pratsі to pay" |
63 |
"Rozrahunki s postachalnikami i pіdryadnikami" |
82 |
"Vіdrahuvannya sotsіalnі to come in" |
65 |
"Rozrahunki for strahuvannyam" |
84 |
"INSHI operatsіynі vitrati" |
66 |
"Rozrahunki s Pay pratsі" |
91 |
"Zagalnovirobnichі vitrati" |
68 |
"Rozrahunki for іnshimi operatsіyami" |
92 |
"Admіnіstrativnі vitrati" |
93 |
"Vitrati on zbut" |
||
71 |
"Inshyj operatsіyny dohіd" |
94 |
"INSHI vitrati operatsіynoї dіyalnostі" |
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