Plan of accounting in the accounting area

Рахунок 45 "Вилучений капітал"

On rahunku 45 "Visuleniy kapital" is carried out oblik Vilucheniy kapitalu, at razi vikupu vlasnih Aktsіy (chastok) at aktsioneriv with the method of resale, anuluvannya (zmenshenny statutny kapitalu) tochno.

For debit rahunku 45 "Visuleniy kapital" vіdobrazhaetsya actual sobіvartіst акцій власної емісії odno zakonk, vypupleny gospodarkim comradeship yogo uchasnikіv, for the loan - vartnist anulovanyh abo resold acqi (often).

Рахунок 45 "Вилучений капітал" має такі Subrahunks:

451 "Вилучені акції"
452 "Вилучені contributions to the паї"
453 "The first visuments of the capital"

Analitic region is used for the types of deposits (deposits, deposits).

Рахунок 45 "Вилучений капітал" кореспондує

	For a debit with a loan:		For a loan with a debit card:
thirty	"Casa"	thirty	"Casa"
31	"Rahunki in the banks"	31	"Rahunki in the banks"
34	"Короткострокові векселі одержані"	40	"Statutory capital"
34	"Короткострокові векселі одержані"	42	"Додатковий капітал"
50	"Dovgostrokov Poses"	46	"Neoplachenii kapital"
52	"Довгострокові зобов'язання за облігаціями"
60	"Short stitches pose"
62	"Short-stem lines of vision"

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