Plan of accounting in the accounting area

<< Contents <Prev Next>

Рахунок 95 "Фінансові витрати"

On rahunku 95 "Fіnansovі vitrati" is conducted oblіk витрат фінансової діяльності підприємства.

Рахунок 95 "Фінансові витрати" має так такі Subbrauny:

951 "Credits for the loan"
952 "Інші фінансові витрати"

For debit rahunku vidobrazhaetsya suma viznanikh vitrat, for a loan - written off for a raunch 79 "Financial Results".

On subrakhunku 951 "Vidsochki for the loan" conducted oblik vitrat, povyazyannyh z nahrauvannyam taatoyu vіdsotkіv, percents, in addition to korostuvannya bank loans.

On subrakhunku 952 "In fіnіsіnі vitrati" is carried out oblіk vitratі, із із zaluchchennyam pozokovogo kapitalu, zokrema vitrat, povyazyanyh z vіpuskom, утриманням та обіго власних цінних паперів; Narahuvannyam vіdsotkіv for credit agreements (krіm bankіvskih credit), fi nancial leasing tescho.

Рахунок 95 "Фінансові витрати" кореспондує

	For a debit with a loan:		For a loan with a debit card:
thirty	"Casa"	79	"Financial Results"
31	"Rahunki in the banks"
50	"Dovgostrokov Poses"
52	"Довгострокові зобов'язання за облігаціями"
53	"Dovgostrokov zobov'yazannya z orendi"
60	"Short stitches pose"
68	"Розрахунки за іншими операціями"

<< Contents <Prev Next>

Liked? Subscribe to RSS news!
You can also support shram.kiev.ua, press:

It will not be superfluous for your friends to learn this information, share their article with them!

Expand / Collapse

Comments

When commenting on, remember that the content and tone of your message can hurt the feelings of real people, show respect and tolerance to your interlocutors even if you do not share their opinion, your behavior in the conditions of freedom of expression and anonymity provided by the Internet, changes Not only virtual, but also the real world. All comments are hidden from the index, spam is controlled.