Бухгалтерський облік - Sopko V.V.

B.2.5.3. Облік нерозподіленого прибутку (непокритого збитку)

Nerozpodoleniya pributok, neo neprikretiy zbitok, є storozovoyu vlasy kapitalu і formetsja for rahunok pributku, yak not buv rozpodoleni (tobto spuzhiti).

For obliku nerozpodalenogo pributku (nekrritogo zbitku) plan rahkunkіv confessions rahunok takoy self-name; The code of yogo - No. 43.

Nerozpodileny pribudok mozhe perebuvati in two forms:

Vnesne nezorpodilenogo pribudku;

Stvorenih spetsial'nikh fondіv (premіyvannya, nadannya dopomogi, rozvitku sotsіalnyi spheri tochno).

Gospodararskie operatsi, yaki characterize the region of the uninhabited pributku, induced in the table B.2.5.

Table B.2.5

Облік нерозподіленого прибутку

Зміст операції	Debit rahunka	Loan credit
Відповідно до рішення загальних зборів акціонерів is flooded with a nerazpodilenoyu suma pributku for 199__ рік	FF	NP (NZ)
Нарахована премія за окремі досягнення апарату of the partnership for the II quarter.	NP (NZ)	RP
Conducted in the course of training in accrued advancements	NP (NZ)	PC
Видана із каси одноразова допомога працівникові	NP (NZ)	Republic of Korea
The sum of the non-surrendered pribudku to the present pidpriyatstvu in order pidtrimki	NP (NZ)	Рб
In the case of pi-prism, the bay of the uninhabited pribudku is adjoined to the statutory capitals	NP (NZ)	UK

Note: NP (NZ) - nerozpodoleniy pributok (nepokratii zbitok)

FR - financial results

RP - rozryunki s pritsyuuchimi

RK - razoon "Casa"

Рб - rakhunok at the bank

SC - statutory capital

RS - rozraunki on insurance

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