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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: |
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13 |
"Instal lment aktivіv non-negotiable" |
23 |
"Virobnitstvo" |
20 |
"Virobnichі reserves" |
90 |
"Sobіvartіst realіzatsії" |
22 |
"Malotsіnnі shvidkoznoshuvanі is the subject of" |
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thirty |
"Casa" |
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31 |
"Rahunki banks" |
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37 |
"Rozrahunki s rіznimi debіtorami" |
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39 |
"Vitrati maybutnіh perіodіv" |
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47 |
"Zabezpechennya maybutnіh vitrat i platezhіv" |
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50 |
"Dovgostrokovі poziki" |
||
60 |
"Korotkostrokovі poziki" |
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63 |
"Rozrahunki s postachalnikami that pіdryadnikami" |
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64 |
"Rozrahunki for podatkami th installments" |
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65 |
"Rozrahunki for strahuvannyam" |
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66 |
"Rozrahunki s Pay pratsі" |
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68 |
"Rozrahunki for іnshimi operatsіyami" |
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80 |
"Materіalnі vitrati" |
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81 |
"Vitrati pratsі to pay" |
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82 |
"Vіdrahuvannya sotsіalnі to come in" |
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83 |
"Depreciation" |
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84 |
"INSHI operatsіynі vitrati" |
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