Buhgaltersky Obl_k - Sopko VV

B.4.4.9. Obl_k nerozpodіlenogo pributku (nepokritogo zbitku)

Zalisheny nerozpodіlenim for zvіtny Year Prybutok (abo nepokrity precisely income zbitok) pererahovuyut on rakhunok "Nerozpodіleny Prybutok (nepokrity zbitok)." On tsomu scrip rahunku oblіkovuvatimetsya, dopoki Postan not require vikoristovuvati Prybutok abo to time pokrittya zbitkіv vіdpovіdnimi Costa.

On pіdpriєmstvah in protsesі vikoristannya nerozpodіlenogo pributku mozhut stvoryuvatisya rіznі Fondi ekonomіchnogo stimulyuvannya (zaohochennya on sotsіalnі require toscho) spetsіalnogo priznachennya (backup, receptionists pratsі toscho).

For buhgalterskogo oblіku zaznachenih schoyno koshtіv peredbacheno takі subrahunki (at rahunku nerozpodіlenogo Examples Butko):

"Ekonomіchnogo stimulyuvannya";

"Spetsіalnogo priznachennya".

For credit perelіchenih subrahunkіv vіdobrazhaєtsya nadhodzhennya koshtіv (narahuvannya, vіdrahuvannya, nadhodzhennya toscho) for debit - vikoristannya (narahuvannya viplat, napriklad, Relief for timchasovoyu nepratsezdatnіstyu, viplata Relief (at novonarodzhenogo) pererahuvannya koshtіv obsession for tsіnnostey toscho).

Vіdrahuvannya the fund vіdobrazhuyut buhgalterskim records:

Debit rahunka "Nerozpodіleny Prybutok".

Credit rahunka "Fund ekonomіchnogo stimulyuvannya" (for species fondіv).

Fund materіalnogo zaohochennya vikoristovuyut on: premіyuvannya, payment vikonanih Especially vazhlivih robіt, nadannya odnorazovoї Relief, viplatu vinagorodi robіtnikam by general pіdsumkami robots pіdpriєmstva toscho.

Fund sotsіalnogo rozvitku vikoristovuєtsya on polіpshennya cultural pobutovogo i medichnogo obslugovuvannya robіtnikіv pіdpriєmstva on ozdorovchі come in (pridbannya putіvok sanatorіyu to budinku i vіdpochinku, pridbannya medikamentіv for medichnih punktіv toscho).

Before fondіv spetsіalnogo priznachennya scho utvoryuyutsya vіdpovіdno to dіyuchih provisions nalezhat:

Fund orendovanі osnovnі zasobi rozvitku science i tehnіki;

Fund orendovanі osnovnі zasobi;

fіnansovy reserve;

utsіnki tovarіv Fund;

Fund fіnansovoї pіdtrimki toscho.

Fondi spetsіalnogo priznachennya oblіchuyut on subrahunkah "Fondi spetsіalnogo priznachennya". By dermal okremomu fund ruh vіdobrazhuyut for vіdpovіdnimi subrahunkami.

When operatsіyah, pov'yazanih s utvorennyam fondіv have buhgalterskomu oblіku roblyat Taqiy records:

Debit rahunka "Nerozpodіleny Prybutok"

Credit rahunka "Fondi sotsіalnogo priznachennya" (for vіdpovіdnimi subrahunkami).

Analіtichny Obl_k utvorennya that vikoristannya koshtіv for cutaneous okremomu funds create for statte koshtorisu vіdpovіdno to dіyuchih position.