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Plan rahunkіv buhgalterskogo oblіku
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Plan rahunkіv buhgalterskogo oblіku
5. Klas Dovgostrokovі zobov'yazannya
Rahunki tsogo class priznachenі for oblіku danih that uzagalnennya information The: zaborgovanіst pіdpriєmstva banks for these loans otrimanimi od, not yak Yea precisely zobov'yazannyam (zaborgovanіst, yak not pіdlyagaє repayment protyagom operatsіynogo cycle pіdpriєmstva abo protyagom dvanadtsyati months at Dachi s balance sheet); zaborgovanіst pіdpriєmstva schodo zobov'yazan іz zaluchennyam pozikovih koshtіv (krіm kreditіv bankіv), on SSMSC narahovuyutsya vіdsotki; scrip podatku on Prybutok scho pіdlyagayut splatі in maybutnіh perіodah vnaslіdok timchasovoї rіznitsі mіzh oblіkovoyu that podatkovih otsіnki databases; zaborgovanіst for Vidanov dovgostrokovimi bills minutes rozpovsyudzhenimi oblіgatsіyami.
Dovgostrokovі zobov'yazannya vіdobrazhayutsya on rahunkah buhgalterskogo oblіku, Yakscho їh otsіnka Mauger Buti dostovіrno viznachena that іsnuє ymovіrnіst zmenshennya ekonomіchnih Vigoda in maybutnomu vnaslіdok їh maturity.
Rakhunok 50 "Dovgostrokovі poziki"
On rahunku 50 "Dovgostrokovі poziki" conducts Obl_k rozrahunkіv for dovgostrokovimi pozikami bankіv that іnshimi zaluchenimi pozikovimi in Costa іnshih osіb, SSMSC not Je Flow zobov'yazannyam.
For credit rahunku 50 "Dovgostrokovі poziki" vіdobrazhayutsya sumi obsession dovgostrokovih pozik and takozh translated korotkostrokovih (vіdstrochenih) for debit - repayment zaborgovanostі them that translated to potochnoї zaborgovanostі for dovgostrokovimi zobov'yazannyami.
Rakhunok 50 "Dovgostrokovі poziki" Got takі subrahunki:
501 "Dovgostrokovі loans bankіv in natsіonalnіy valyutі"
502 "Dovgostrokovі loans bankіv in іnozemnіy valyutі"
503 "Vіdstrochenі dovgostrokovі loans bankіv in natsіonalnіy valyutі"
504 "Vіdstrochenі dovgostrokovі loans bankіv in іnozemnіy valyutі"
505 "INSHI dovgostrokovі poziki in natsіonalnіy valyutі"
506 "INSHI dovgostrokovі poziki in іnozemnіy valyutі"
On subrahunkah 501, 502 vіdobrazhayutsya sumi dovgostrokovoї zaborgovanostі banks for credit nadany vіdpovіdno in natsіonalnіy that іnozemnіy valyutі.
On subrahunkah 503, 504 vіdobrazhayutsya sumi vіdstrochenoї zaborgovanostі banks for loan repayment termіn yakogo vіdstrocheno, vіdpovіdno in natsіonalnіy that іnozemnіy valyutі.
On subrahunkah 505, 506 vіdobrazhayutsya sumi dovgostrokovoї zaborgovanostі schodo zobov'yazannya іz zaluchennya pozikovih koshtіv (krіm kreditіv bankіv) vіdpovіdno in natsіonalnіy that іnozemnіy valyutі.
Analіtichny Obl_k leads the pozikodavtsyami (banks) in rozrіzі skin loan (poziki) okremo lines that repayment of the loan (pozik).
Rakhunok 50 "Dovgostrokovі poziki" koresponduє
s for debit credit rahunkіv: |
s for a loan debit rahunkіv: |
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14 |
"Dovgostrokovі fіnansovі іnvestitsії" |
14 |
"Dovgostrokovі fіnansovі іnvestitsії" |
15 |
"Kapіtalnі іnvestitsії" |
15 |
"Kapіtalnі іnvestitsії" |
thirty |
"Casa" |
thirty |
"Casa" |
31 |
"Rahunki banks" |
31 |
"Rahunki banks" |
33 |
"INSHI Costa" |
33 |
"INSHI Costa" |
34 |
"Korotkostrokovі vekselі oderzhanі" |
35 |
"Potochnі fіnansovі іnvestitsії" |
37 |
"Rozrahunki s rіznimi debіtorami" |
||
36 |
"Rozrahunki s pokuptsyami that zamovnikami" |
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45 |
"Vilucheny kapіtal" |
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37 |
"Rozrahunki s rіznimi debіtorami" |
48 |
"Tsіlove fіnansuvannya i tsіlovі nadhodzhennya" |
41 |
"Payovy kapіtal" |
50 |
"Dovgostrokovі poziki" |
46 |
"Unpaid kapіtal" |
51 |
"Dovgostrokovі vekselі vidanі" |
48 |
"Tsіlove fіnansuvannya i tsіlovі nadhodzhennya" |
52 |
"Dovgostrokovі zobov'yazannya for oblіgatsіyami" |
50 |
"Dovgostrokovі poziki" |
53 |
"Dovgostrokovі zobov'yazannya s Orenda" |
52 |
"Dovgostrokovі zobov'yazannya for oblіgatsіyami" |
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60 |
"Korotkostrokovі poziki" |
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55 |
"INSHI dovgostrokovі zobov'yazannya" |
61 |
"Flow zaborgovanіst for dovgostrokovimi zobov'yazannyami" |
60 |
"Korotkostrokovі poziki" |
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61 |
"Flow zaborgovanіst for dovgostrokovimi zobov'yazannyami" |
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62 |
"Korotkostrokovі vekselі vidanі" |
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63 |
"Rozrahunki s postachalnikami that pіdryadnikami" |
||
68 |
"Rozrahunki for іnshimi operatsіyami" |
||
64 |
"Rozrahunki for podatkami th installments" |
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71 |
"Inshyj operatsіyny dohіd" |
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73 |
"INSHI fіnansovі income" |
65 |
"Rozrahunki for strahuvannyam" |
74 |
"INSHI income" |
68 |
"Rozrahunki for іnshimi operatsіyami" |
75 |
"Nadzvichaynі income" |
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84 |
"INSHI operatsіynі vitrati" |
||
91 |
"Zagalnovirobnichі vitrati" |
||
92 |
"Admіnіstrativnі vitrati" |
||
93 |
"Vitrati on zbut" |
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94 |
"INSHI vitrati operatsіynoї dіyalnostі" |
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95 |
"Fіnansovі vitrati" |
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99 |
"Nadzvichaynі vitrati" |
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