Plan rahunkіv buhgalterskogo oblіku

Rakhunok 91 "Zagalnovirobnichі vitrati"

On rahunku 91 "Zagalnovirobnichі vitrati" conducts Obl_k virobnichih overhead vitrat to company profile virobnitstva that upravlіnnya shops, dіlnitsyami, vіddіlennyami, teams that іnshimi pіdrozdіlami main st dopomіzhnogo virobnitstva and takozh vitrati on utrimannya that ekspluatatsіyu machines i ustatkuvannya. Tsei rakhunok not zastosovuєtsya pіdpriєmstvami torgіvlі.

For debit rahunku 91 "Zagalnovirobnichі vitrati" vіdobrazhaєtsya scrip viznanih vitrat, for a loan - schomіsyachne for vіdpovіdnim rozpodіlom, write-downs on rahunki 23 "Virobnitstvo" that 90 "Sobіvartіst realіzatsії ''.

Analіtichny Obl_k leads the mіstsyami viniknennya, centers statte i (species) vitrat.

Rakhunok 91 "Zagalnovirobnichі vitrati" koresponduє

s for debit credit rahunkіv:

s for a loan debit rahunkіv:

13

"Instal lment aktivіv non-negotiable"

23

"Virobnitstvo"

20

"Virobnichі reserves"

90

"Sobіvartіst realіzatsії"

22

"Malotsіnnі shvidkoznoshuvanі is the subject of"

thirty

"Casa"

31

"Rahunki banks"

37

"Rozrahunki s rіznimi debіtorami"

39

"Vitrati maybutnіh perіodіv"

47

"Zabezpechennya maybutnіh vitrat i platezhіv"

50

"Dovgostrokovі poziki"

60

"Korotkostrokovі poziki"

63

"Rozrahunki s postachalnikami that pіdryadnikami"

64

"Rozrahunki for podatkami th installments"

65

"Rozrahunki for strahuvannyam"

66

"Rozrahunki s Pay pratsі"

68

"Rozrahunki for іnshimi operatsіyami"

80

"Materіalnі vitrati"

81

"Vitrati pratsі to pay"

82

"Vіdrahuvannya sotsіalnі to come in"

83

"Depreciation"

84

"INSHI operatsіynі vitrati"