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Plan rahunkіv buhgalterskogo oblіku
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Plan rahunkіv buhgalterskogo oblіku
Rakhunok 67 "s Rozrahunki uchasnikami"
Rakhunok 67 "s Rozrahunki uchasnikami" priznacheno for uzagalnennya information The rozrahunki s uchasnikami that zasnovnikami pіdpriєmstva scho pov'yazanі s rozpodіlom pributku (divіdendi toscho).
For credit rahunku 67 "s Rozrahunki uchasnikami" vіdobrazhaєtsya zbіlshennya zaborgovanostі pіdpriєmstva before zasnovnikami that uchasnikami tovaristva for debit - її zmenshennya (redemption), in addition chislі reіnvestuvannya dohodіv toscho.
Rakhunok 67 "s Rozrahunki uchasnikami" Got takі subrahunki:
671 "for Rozrahunki narahovanimi divіdendami"
672 "for Rozrahunki іnshimi viplatami"
On subrahunku 671 "Rozrahunki for narahovanimi divіdendami" oblіkovuyut divіdendi, narahovanі vlasnikam simply that privіleyovanih aktsіy (chastok have statutory kapіtalі) for rakhunok pributku abo іnshih, peredbachenih ustanovchimi documents Jerel.
On subrahunku 672 "Rozrahunki for іnshimi viplatami" pіdpriєmstva lead Obl_k іnshih viplat, narahovanih zasnovnikam that participant for koristuvannya Main, zokrema land i Mainova paєm and takozh viplat in zv'yazku s obsession nalezhnoї vibulomu participant (zasnovniku) Chastain aktivіv pіdpriєmstva.
Analіtichny Obl_k leads the cutaneous zasnovnikom that participant for that species viplat.
Rakhunok 67 "s Rozrahunki uchasnikami" koresponduє
s for debit credit rahunkіv: |
s for a loan debit rahunkіv: |
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thirty |
"Casa" |
40 |
"Statutory kapіtal" |
31 |
"Rahunki banks" |
41 |
"Payovy kapіtal" |
37 |
"Rozrahunki s rіznimi debіtorami" |
44 |
"Nerozpodіlenі pributki (nepokritі zbitki)" |
40 |
"Statutory kapіtal" |
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41 |
"Payovy kapіtal" |
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46 |
"Unpaid kapіtal" |
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64 |
"Rozrahunki for podatkami th installments" |
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70 |
"Revenues od realіzatsії" |
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71 |
"Inshyj operatsіyny dohіd" |
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73 |
"INSHI fіnansovі income" |
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74 |
"INSHI income" |
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