home Accounting, audit Normative acts Plan of accounting in the accounting area |
Plan of accounting in the accounting area
Рахунок 93 "Витрати на збут"
On rahunku 93 "Vitraty on zbut" conducted oblik vitrat, povyazyannyh iz zbutom (realizatsiye, sell) products, goods, robot and service.
For debit rahunku vidobrazhaetsya suma viznanikh vitur for zbut, for a loan - written off for a raunch 79 "Financial Results".
Prior to the vitrat on zbut, zokrema, laying on vitrati of packaging materials, transporting products, goods for meeting the needs of the contract, vitrati for marketing, advertising, vitrati for payment of commercial sales, trading agents, pricessors for loans, depreciation, repairs, utrimaniya basic osbotiv, Materialnih neoborotnikh activeiv, scho vikoristovuytsya for zabezpechennia zbutu produktsii, korotiv, robyt i islug.
Рахунок 93 "Витрати на збут" кореспондує
For a debit with a loan: |
For a loan with a debit card: |
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13 |
"The Impact of Non-Negotiated Activities" |
79 |
"Financial Results" |
20 |
"Виробничі запаси" |
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22 |
"Малоцінні та швидкозношувані предмети" |
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25 |
"Napivktabrikati" |
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26th |
"Ready product" |
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27th |
"Production of the Sylskopodarsky vibrobitvtva" |
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28 |
"Tovari" |
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thirty |
"Casa" |
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31 |
"Rahunki in the banks" |
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33 |
"Іnshі koshti" |
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36 |
"Rozrawnki with purchases that zamovnikami" |
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37 |
"Розрахунки з різними дебіторами" |
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38 |
"Reserve of summnovnyh borgiv" |
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39 |
"Vitraty Maybutnih periodiv" |
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47 |
"Забезпечення майбутніх витрат і платеів" |
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50 |
"Dovgostrokov Poses" |
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60 |
"Short stitches pose" |
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63 |
"Roshraunki with the paternal followers" |
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64 |
"Rozraunkki for payments and payments" |
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65 |
"Rozraunki for insurance" |
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66 |
"Розрахунки з оплати праці" |
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68 |
"Розрахунки за іншими операціями" |
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80 |
"Material vitrati" |
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81 |
"Vitrathi for payment of wages" |
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82 |
"Відрахування на соціальні заходи" |
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83 |
"Amortization" |
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84 |
"Інші операційні витрати" |
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