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Accounting region - Sopko V.V.

B.3.5. Oblіk reserve_v dіyalnostі

B.3.5.1. Zagalne visnazhennya zagalna pobudova obl_ku zapasіv

Pіdpriєmnitska dіyalnіst is possible of the highest species: virobnich, commerce abo penny-credit. Here is a clear reserve of the following: first order has a wide range of natural resources: syrovine, materials (basic, auxiliary, ready-made), another has ready-to-use products, with my sale, at the third - pennies, pennies of documents are skinny.

In the leather sphere, reserves are reserved for legislatively established methodology. Oskіlki leather view of stocks in dіyalnostі maє their methodology oblіku, ikh they need to carefully consider okremo one kind of one, so that - virobnichі, komertsіynі abo penny-credit.

The economic and legal reserve of the stock of business cards. Position (standard) of accounting area 9 “Reserves”. Відповідно to the position of reserves є assets, yakі:

  • to make oneself up for sale for the brains of the soundly state gifts;
  • interchange with the process of virobnitstva with the help of a fake sale of the product virobnitstva.

Have an accountant’s regional reserve:

a) in the virological sphere on:

  • syrovine, basic materials, complete virobi ta іnshi materiali, scho designated for virobnitstva products, vikonannya robit, nadannya servant, servicing the virobnitstva and administrative consumer;
  • Incomplete virobnitstvo at a forensic view with unobstructed processing and storage of parts, universities, virobility. Incomplete virobnitstvo on business, where robots are to be bought and servants are handed in, stored in a ticket for the work of unauthorized work (service), which is not intended for income;
  • I am preparing products, which are prepared for commercial use, are designated for sale and technical specifications, with the specifications transferred by the contract or the latest normative legal act.

At the state thanks to the okrem, I see the group:

  • creatures on viroshuvannі that відгодівлі;

b) at the commercial sphere

  • a comrade at the sight of material values, which would be dowry (otrimanі) and to make up for themselves by selling offensively;

c) in these areas of dіyalnostі in okremu group vidіlyayut

  • there are few items that are shvidkoznosuvanni items that need to be victorious, so as to pick up a guy with a stretch no more than one fate, but a normal operational cycle (like the one that brought for the word).

It can be clearly seen from the induced food, the reserves can be found in the various forms: viral reserves, creatures in the warehouse and in the warehouse, in warehouses, in the process of the virology (unfinished products), and in the form of ready-to-use products. To that, in the leather sphere, reserves are reserved for legislatively recognized methodology. Oskіlki leather view of stocks of dіyalnostі maє their methodology oblіku, ikh they need to carefully consider one type of one, but - virobnichi, commercially available, and even penniless for the following forms:

  • virobnichi stocks;
  • creatures on a year and that viroshuvannі;
  • ready products;
  • Nap_fabrikati skinny.

Odinitsya Oblast and Otsіnyuvannya Reserves

One unit of accounting area stocks є най най х най най най най х х,,,, г, type, type, adjuster, unit vimiru, kilkіst, yakіst abo odnorіdna group (type).

Pridbannі, reprieve, but viroblenny reserves insured on the balance sheet for the initial wartime.

The first reserve supply, which will be paid for, соб Іх historical history, can be stored in such factual vitrates:

a) sums, which are rallying with the contract (seller) to the post-ochalka;

b) the amount of money to rally for information, middle-aged and best services, with sound and in reserve stock;

c) the sum of the invoice;

d) the amount of indirect income from the supply of reserves, so that there is no opportunity to receive money;

µ) expenditures for procurement, installation and distribution of robots, transportation of stocks to Moscow, including Vitrati insurance and insurance for commercial loans;

e) Intrinsic Vitrati, which means that I have no reason to interrupt my stocks and deliver them to the camp; Prior to such vitrati, secrecy, to establish direct material vitriety, direct vitrati for the payment of pratsi, іshshi direct vitrati pіdpriєmstva for additional and technical characteristics of stocks.

Vіdpovіdno up to P (C) BO 9 the first start-up of stocks, which can be used by the most powerful companies, to get acquainted with the fact that they are violated, and to become registered for the Regulations (standard) of the accounting region - 16 "Vitrati".

The first part of the reserve, which is paid up to the statutory capital of the company, is recognized by the founders (participants) of the company of the fair.

The first part of the inventory, held by the company is free of charge, recognizing them is correct.

The first wartime is one of the reserves, the rest is in the result of the exchange for the rest of the stock, the balance is the balance of the transferred reserves.

In quiet hardships, if the balance of the wartings is transferred to the stocks, I re-distribute them, I have just the right, then the initial wartime of the remaining stocks is fair. Rіznitsya middle balance sheet and fair wartime transfer of stocks is included in the warehouse vitraty period.

The first part of the reserve, the amount (amount) for the sum of the pennies, the amount of the equivalent, the item is transferred (removed) in the process of exchange.

At the same time, all the way up to P (s) BO 9, do not turn on until the first reserve, and keep up to the vitrates of that period, in such a way as they were installed:

overtime and unsteady stocks;

percent for koristuvannya posiki;

vitrati on zbut;

zagalnogospodarskі that іnshі vitrati, so that I do not immediately have to pay for the delivery and delivery of the supplies to the camps, in a certain way they have been paid for victoria for scheduled purposes.

The first part of the inventory is not for the accounting department to be limited, except for the provision of the provisions (standard) No. 9.