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Plan rahunkіv buhgalterskogo oblіku
Rakhunok 83 "depreciation"
Rakhunok 83 "depreciation" for priznacheno uzagalnennya information The scrip narahovanoї amortizatsії zasobіv basic, non-negotiable іnshih materіalnih aktivіv that nematerіalnih aktivіv.
For debit rahunku 83 "depreciation" vіdobrazhaєtsya scrip narisovanna amortizatsіynih vіdrahuvan for credit - write-downs on rakhunok 23 "Virobnitstvo" sumi amortizatsіynih vіdrahuvan, SSMSC directly vklyuchayutsya to virobnichoї sobіvartostі produktsії (robіt, poslug) to dopomіzhnih costs (pіdsobnih) virobnitstv on rahunki class 9 - sumi amortizatsіynih vіdrahuvan scho vіdnosyatsya to virobnichih overhead vitrat, admіnіstrativnih i zbutovih vitrat, abo on rakhunok 79 "Fіnansovі results," Yakscho pіdpriєmstvo not zastosovuє rahunki class 9).
Rakhunok 83 "depreciation" Got takі subrahunki:
831 "depreciation mainly zasobіv"
832 "non-negotiable depreciation іnshih materіalnih aktivіv"
833 "depreciation nematerіalnih aktivіv"
On subrahunku 831 "depreciation mainly zasobіv" uzagalnyuєtsya іnformatsіya about narahuvannya amortizatsії mainly zasobіv.
On subrahunku 832 "non-negotiable depreciation іnshih materіalnih aktivіv" uzagalnyuєtsya іnformatsіya about narahuvannya amortizatsії іnshih materіalnih aktivіv non-negotiable.
On subrahunku 833 "depreciation nematerіalnih aktivіv" uzagalnyuєtsya іnformatsіya about narahuvannya amortizatsії nematerіalnih aktivіv.
Rakhunok 83 "depreciation" koresponduє
s for debit credit rahunkіv: |
s for a loan debit rahunkіv: |
||
13 |
"Instal lment aktivіv non-negotiable" |
23 |
"Virobnitstvo" |
79 |
"Fіnansovі result" |
||
91 |
"Zagalnovirobnichі vitrati" |
||
92 |
"Admіnіstrativnі vitrati" |
||
93 |
"Vitrati on zbut" |
||
94 |
"INSHI vitrati operatsіynoї dіyalnostі" |
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