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Plan rahunkіv buhgalterskogo oblіku

Klas 8. Some of the elements of Vitrati

Rahunki tsogo class priznachenі for uzagalnennya information The vitrati pіdpriєmstva protyagom zvіtnogo perіodu.

Vitrati vіdobrazhayutsya on rahunkah buhgalterskogo oblіku, Yakscho їh otsіnka Mauger Buti dostovіrno viznachena when vibuttya asset abo zbіlshennya zobov'yazannya, SSMSC prizvodyat to zmenshennya Vlasnyi kapіtalu pіdpriєmstva (krіm zmenshennya kapіtalu for yogo rakhunok viluchennya abo rozpodіlu vlasnikami).

Osnovnі vimogi to viznannya, warehouse that otsіnki vitrat vikladenі in Polozhennі (standartі) buhgalterskogo oblіku 16 "Vitrati".

On rahunkah tsogo class, krіm rahunku 85 "INSHI costs" leads Obl_k vitrat operatsіynoї dіyalnostі Some of the elements of such vitrat: materіalnі vitrati, vitrati to pay pratsі, vіdrahuvannya sotsіalnі to come in, that depreciation INSHI operatsіynі vitrati. Rakhunok 85 zastosovuєtsya for uzagalnennya information The vitrati, pov'yazanі s іnvestitsіynoyu that fіnansovoyu dіyalnіstyu and takozh about vitrati, pov'yazanі іz zapobіgannyam Nadzvychaina sytuatsia podіyam that lіkvіdatsієyu їh naslіdkіv.

Sub'єkti small pіdpriєmnitstva and takozh INSHI organіzatsії, dіyalnіst yakih not spryamovana to conduct komertsіynoї dіyalnostі for oblіku vitrat mozhut vikoristovuvati tіlki rahunki class 8 іz writedowns to debit rahunku 23 "Virobnitstvo" schomіsyachno sum in direct chastinі i virobnichih overhead vitrat (zagalnovirobnichih vitrat ) that up to 79 debit rahunku "Fіnansovі result" in kіntsі rock abo schomіsyatsya sum in chastinі admіnіstrativnih vitrat, vitrat on zbut, іnshih operatsіynih vitrat.

INSHI pіdpriєmstva rahunki tsogo class mozhut vikoristovuvati for uzagalnennya information The vitrati Some of the elements of s schomіsyachnim write-off balances have rahunkіv korespondentsії s rahunkom 23 "Virobnitstvo" i rahunkami class 9 "Vitrati dіyalnostі".

Rakhunok 85 is played with tіlki timey pіdpriєmstvami th organіzatsіyami, SSMSC not zastosovuyut rahunki class 9 "Vitrati dіyalnostі", she balances on nomu zakrivaєtsya in kіntsі rock abo schomіsyatsya in korespondentsії s debit rahunku 79 "Fіnansovі results."

Rakhunok 80 "Materіalnі vitrati"

Rakhunok 80 "Materіalnі vitrati" priznacheno for uzagalnennya information The materіalnі vitrati for zvіtny perіod.

For debit rahunku 80 "Materіalnі vitrati" vіdobrazhayutsya sumi viznanih materіalnih vitrat for credit - write-downs on rakhunok 23 "Virobnitstvo" Right materіalnih vitrat scho vklyuchayutsya to virobnichoї sobіvartostі produktsії (robіt, poslug) to dopomіzhnih costs (pіdsobnih) virobnitstv on rahunki class 9 - materіalnih vitrat scho vіdnosyatsya to virobnichih overhead vitrat, admіnіstrativnih i zbutovih vitrat, abo on rakhunok 79 "Fіnansovі results," Yakscho pіdpriєmstvo not zastosovuє rahunki class 9.

Rakhunok 80 "Materіalnі vitrati" Got takі subrahunki:

801 "Vitrati sirovini th materіalіv"
802 "Vitrati kupіvelnih napіvfabrikatіv that komplektuyuchih virobіv"
803 "Vitrati palivo th energії"
804 "Vitrati tari th Tarn materіalіv"
805 "Vitrati budіvelnih materіalіv"
806 "Vitrati spare Chastain"
807 "Vitrati materіalіv sіlskogospodarskogo priznachennya"
808 "Vitrati tovarіv"
809 "INSHI materіalnі vitrati"

On subrahunku 801 "Vitrati sirovini th materіalіv" uzagalnyuєtsya іnformatsіya about vitrati sirovini th materіalіv, SSMSC vikoristanі yak osnovnі th dopomіzhnі materіali in operatsіynіy dіyalnostі pіdpriєmstva.

On subrahunku 802 "Vitrati kupіvelnih napіvfabrikatіv that komplektuyuchih virobіv" uzagalnyuєtsya іnformatsіya about vitrati kupіvelnih napіvfabrikatіv that komplektuyuchih virobіv in operatsіynіy dіyalnostі pіdpriєmstva.

On subrahunku 803 "Vitrati palivo th energії" uzagalnyuєtsya іnformatsіya about vitrati pridbanih palivo th energії vsіh vidіv, SSMSC vikoristanі on tehnologіchnі that INSHI operatsіynі tsіlі, in addition to chislі viroblennya h Fuel type heat that elektroenergії scho spozhitі in operatsіynoї dіyalnostі.

On subrahunku 804 "Vitrati tari th Tarn materіalіv" uzagalnyuєtsya іnformatsіya about vitrati tari th Tarn materіalіv scho vikoristanі in operatsіynіy dіyalnostі.

On subrahunku 805 "Vitrati budіvelnih materіalіv" uzagalnyuєtsya іnformatsіya about vitrati budіvelnih materіalіv, SSMSC vikoristanі yak osnovnі that dopomіzhnі materіali in operatsіynіy dіyalnostі pіdpriєmstva.

On subrahunku 806 "Vitrati spare Chastain" uzagalnyuєtsya іnformatsіya about vitrati spare Chastain, SSMSC vikoristanі for repair of fixed zasobіv, non-negotiable іnshih materіalnih aktivіv that malotsіnnih that shvidkoznoshuvanih predmetіv pіdpriєmstva.

On subrahunku 807 "Vitrati materіalіv sіlskogospodarskogo priznachennya" uzagalnyuєtsya іnformatsіya about vitrati materіalіv sіlskogospodarskogo priznachennya, SSMSC vikoristanі in operatsіynіy dіyalnostі pіdpriєmstva.

On subrahunku 808 "Vitrati tovarіv" conducts Obl_k vitrat tovarіv, vikoristanih for virobnicho-gospodarskih require tobto without sale іnshim individuals.

On subrahunku 809 "INSHI materіalnі vitrati" vіdobrazhaєtsya vartіst vikonanih for pіdpriєmstva robіt i poslug virobnichogo that nevirobnichogo nature (zdіysnennya okremih operatsіy s virobnitstva produktsії, obrobki sirovini th materіalіv, conducting іspitіv s viprobuvannya sirovini th materіalіv, SSMSC vikoristovuyutsya in virobnitstvі; transportnі Hotel, SSMSC Je warehouses tehnologіchnogo processes virobnitstva, toscho).

Rakhunok 80 "Materіalnі vitrati" koresponduє