ÌÈÍÈÑÒÅÐÑÒÂÎ ÔÈÍÀÍÑÎÂ ÑÑÑÐ

 

ÏÈÑÜÌÎ

îò 28 ñåíòÿáðÿ 1959 ã. N 295

 

Î ÏËÀÍÅ Ñ×ÅÒΠÁÓÕÃÀËÒÅÐÑÊÎÃÎ Ó×ÅÒÀ

ÏÐÎÈÇÂÎÄÑÒÂÅÍÍÎ-ÕÎÇßÉÑÒÂÅÍÍÎÉ ÄÅßÒÅËÜÍÎÑÒÈ ÏÐÅÄÏÐÈßÒÈÉ,

ÑÒÐÎÅÊ È ÕÎÇßÉÑÒÂÅÍÍÛÕ ÎÐÃÀÍÈÇÀÖÈÉ ÑÎÞÇÍÎÃÎ,

ÐÅÑÏÓÁËÈÊÀÍÑÊÎÃÎ È ÌÅÑÒÍÎÃÎ ÏÎÄ×ÈÍÅÍÈß

 

Ìèíèñòåðñòâî ôèíàíñîâ ÑÑÑÐ ïî ñîãëàñîâàíèþ ñ ÖÑÓ ÑÑÑÐ óòâåðäèëî ïëàí ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà ïðîèçâîäñòâåííî-õîçÿéñòâåííîé äåÿòåëüíîñòè ïðåäïðèÿòèé, ñòðîåê è õîçÿéñòâåííûõ îðãàíèçàöèé ñîþçíîãî, ðåñïóáëèêàíñêîãî è ìåñòíîãî ïîä÷èíåíèÿ è èíñòðóêöèþ ïî åãî ïðèìåíåíèþ.

Ýòîò ïëàí ñ÷åòîâ è èíñòðóêöèÿ ïî åãî ïðèìåíåíèþ ââîäÿòñÿ â äåéñòâèå ñ 1 ÿíâàðÿ 1960 ãîäà.

Åäèíûé ïëàí ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà äîëæåí ïðèìåíÿòüñÿ íà ïðîìûøëåííûõ è ñåëüñêîõîçÿéñòâåííûõ ïðåäïðèÿòèÿõ, ñòðîéêàõ, â ïîäðÿäíûõ, ãåîëîãîðàçâåäî÷íûõ, ïðîåêòíûõ, àâòîòðàíñïîðòíûõ, ñíàáæåí÷åñêèõ, ñáûòîâûõ, òîðãîâûõ, çàãîòîâèòåëüíûõ è äðóãèõ õîçÿéñòâåííûõ îðãàíèçàöèÿõ, íàõîäÿùèõñÿ â âåäåíèè ñîâíàðõîçîâ, ìèíèñòåðñòâ, êîìèòåòîâ, âåäîìñòâ è èñïîëíèòåëüíûõ êîìèòåòîâ Ñîâåòîâ äåïóòàòîâ òðóäÿùèõñÿ.

Áóõãàëòåðñêèé ó÷åò ïðîèçâîäñòâåííî-õîçÿéñòâåííîé äåÿòåëüíîñòè ýêñïëóàòàöèîííûõ ïðåäïðèÿòèé Ìèíèñòåðñòâà ïóòåé ñîîáùåíèÿ, Ìèíèñòåðñòâà ìîðñêîãî ôëîòà, ìèíèñòåðñòâ (ãëàâíûõ óïðàâëåíèé) ðå÷íîãî ôëîòà ñîþçíûõ ðåñïóáëèê, Ìèíèñòåðñòâà ñâÿçè ÑÑÑÐ, Ãëàâíîãî óïðàâëåíèÿ ãðàæäàíñêîãî âîçäóøíîãî ôëîòà ïðè Ñîâåòå Ìèíèñòðîâ ÑÑÑÐ ("Àýðîôëîò"), ìèíèñòåðñòâ (ãëàâíûõ óïðàâëåíèé) àâòîìîáèëüíîãî òðàíñïîðòà è øîññåéíûõ äîðîã ñîþçíûõ ðåñïóáëèê, à òàêæå ïðåäïðèÿòèé è õîçÿéñòâåííûõ îðãàíèçàöèé Ìèíèñòåðñòâà ñåëüñêîãî õîçÿéñòâà ÑÑÑÐ, ìèíèñòåðñòâ (ãëàâíûõ óïðàâëåíèé) õëåáîïðîäóêòîâ ñîþçíûõ ðåñïóáëèê, ìèíèñòåðñòâ òîðãîâëè ñîþçíûõ ðåñïóáëèê è äð. ñëåäóåò îñóùåñòâëÿòü íà îñíîâå åäèíîãî ïëàíà ñ÷åòîâ, íî ñ äîáàâëåíèåì ê íåìó ñïåöèàëüíûõ ñ÷åòîâ, ïðåäíàçíà÷åííûõ äëÿ ó÷åòà ñïåöèôè÷åñêèõ îïåðàöèé, îáóñëîâëåííûõ îñîáåííîñòÿìè ðàáîòû ñîîòâåòñòâóþùèõ ìèíèñòåðñòâ è âåäîìñòâ.

Ñîâíàðõîçû, ìèíèñòåðñòâà, êîìèòåòû, âåäîìñòâà è óïðàâëåíèÿ (îòäåëû) èñïîëíèòåëüíûõ êîìèòåòîâ Ñîâåòîâ äåïóòàòîâ òðóäÿùèõñÿ äîëæíû äîâåñòè äî ïîä÷èíåííûõ ïðåäïðèÿòèé íîâûé ïëàí ñ÷åòîâ ñ èíñòðóêöèåé ê íåìó è îáåñïå÷èòü ñâîåâðåìåííîå è íàäëåæàùåå èõ ïðèìåíåíèå.

Èñõîäÿ èç îòðàñëåâûõ îñîáåííîñòåé ïðåäïðèÿòèé è õîçÿéñòâåííûõ îðãàíèçàöèé, ñ ðàçðåøåíèÿ ñîâíàðõîçîâ, ìèíèñòåðñòâ, êîìèòåòîâ, âåäîìñòâ è óïðàâëåíèé (îòäåëîâ) èñïîëêîìîâ, îòäåëüíûå ñóáñ÷åòà ìîãóò áûòü ââåäåíû äîïîëíèòåëüíî, èñêëþ÷åíû èëè îáúåäèíåíû.

Ââåäåíèå íîâûõ ñ÷åòîâ ïåðâîãî ïîðÿäêà ìîæåò áûòü ïðîèçâåäåíî ëèøü ïî ñîãëàñîâàíèþ ñ Ìèíèñòåðñòâîì ôèíàíñîâ ÑÑÑÐ.

Åäèíûé ïëàí ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà âìåñòå ñ èíñòðóêöèåé ïî åãî ïðèìåíåíèþ ïåðåäàíû Ãîññòàòèçäàòó ÖÑÓ ÑÑÑÐ äëÿ ïå÷àòàíèÿ ìàññîâûì òèðàæîì.

Äëÿ îáåñïå÷åíèÿ ïðåäïðèÿòèé è õîçÿéñòâåííûõ îðãàíèçàöèé ïëàíîì ñ÷åòîâ è èíñòðóêöèåé ïî åãî ïðèìåíåíèþ íåîáõîäèìî ñîâíàðõîçàì, ìèíèñòåðñòâàì, âåäîìñòâàì è óïðàâëåíèÿì (îòäåëàì) èñïîëêîìîâ Ñîâåòîâ äåïóòàòîâ òðóäÿùèõñÿ ñäàòü çàêàçû â ìåñòíûå îòäåëåíèÿ Ãîññòàòèçäàòà ïî ïîëó÷åíèè îò íèõ ñîîòâåòñòâóþùèõ èçâåùåíèé.

Ñ ââåäåíèåì åäèíîãî ïëàíà ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà ñ÷èòàòü óòðàòèâøèìè ñèëó ñ 1 ÿíâàðÿ 1960 ãîäà:

1. Òèïîâîé ïëàí ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà îñíîâíîé äåÿòåëüíîñòè ãîñóäàðñòâåííûõ ïðîìûøëåííûõ ïðåäïðèÿòèé ñîþçíîãî è ðåñïóáëèêàíñêîãî ïîä÷èíåíèÿ è èíñòðóêöèþ ïî åãî ïðèìåíåíèþ, óòâåðæäåííûå ïèñüìîì Ìèíèñòåðñòâà ôèíàíñîâ ÑÑÑÐ ïî ñîãëàñîâàíèþ ñ ÖÑÓ ÑÑÑÐ îò 4 íîÿáðÿ 1954 ã. N 1149, è ýòî ïèñüìî.

2. Ñîêðàùåííûé ïëàí ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà îñíîâíîé äåÿòåëüíîñòè ãîñóäàðñòâåííûõ ïðîìûøëåííûõ ïðåäïðèÿòèé è èíñòðóêöèþ ïî åãî ïðèìåíåíèþ, óòâåðæäåííûå ïèñüìîì Ìèíèñòåðñòâà ôèíàíñîâ ÑÑÑÐ ïî ñîãëàñîâàíèþ ñ ÖÑÓ ÑÑÑÐ îò 19 ñåíòÿáðÿ 1956 ã. N 350, è ýòî ïèñüìî.

3. Ïèñüìî Ìèíèñòåðñòâà ôèíàíñîâ ÑÑÑÐ îò 9 ÿíâàðÿ 1956 ã. N 13 "Î ïëàíå ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà îñíîâíîé äåÿòåëüíîñòè îòäåëîâ ðàáî÷åãî ñíàáæåíèÿ ìèíèñòåðñòâ è âåäîìñòâ".

4. Òèïîâîé ïëàí ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà îñíîâíîé äåÿòåëüíîñòè ñíàáæåí÷åñêèõ è ñáûòîâûõ îðãàíèçàöèé è èíñòðóêöèþ ïî åãî ïðèìåíåíèþ, óòâåðæäåííûå ïèñüìîì Ìèíèñòåðñòâà ôèíàíñîâ ÑÑÑÐ ïî ñîãëàñîâàíèþ ñ ÖÑÓ ÑÑÑÐ îò 16 ÿíâàðÿ 1956 ã. N 21, è ýòî ïèñüìî.

5. Òèïîâîé ïëàí ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà ãîñóäàðñòâåííîãî êàïèòàëüíîãî ñòðîèòåëüñòâà è îñíîâíîé äåÿòåëüíîñòè ïîäðÿäíûõ (ñòðîèòåëüíûõ è ìîíòàæíûõ) îðãàíèçàöèé è èíñòðóêöèþ ïî åãî ïðèìåíåíèþ, óòâåðæäåííûå ïèñüìîì Ìèíèñòåðñòâà ôèíàíñîâ ÑÑÑÐ ïî ñîãëàñîâàíèþ ñ ÖÑÓ ÑÑÑÐ îò 13 ôåâðàëÿ 1956 ã. N 56, è ýòî ïèñüìî.

6. Òèïîâîé ïëàí ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà îñíîâíîé äåÿòåëüíîñòè ãîñóäàðñòâåííûõ àâòîòðàíñïîðòíûõ õîçÿéñòâ è èíñòðóêöèþ ïî åãî ïðèìåíåíèþ, óòâåðæäåííûå ïèñüìîì Ìèíèñòåðñòâà ôèíàíñîâ ÑÑÑÐ ïî ñîãëàñîâàíèþ ñ ÖÑÓ ÑÑÑÐ îò 5 èþëÿ 1956 ã. N 250, è ýòî ïèñüìî.

7. Ïèñüìî Ìèíèñòåðñòâà ôèíàíñîâ ÑÑÑÐ îò 17 äåêàáðÿ 1957 ã. N 376 î ñîêðàùåííîì ïëàíå ñ÷åòîâ áóõãàëòåðñêîãî ó÷åòà, ðåêîìåíäîâàííîì äëÿ ïðèìåíåíèÿ íà ïðåäïðèÿòèÿõ è â õîçÿéñòâåííûõ îðãàíèçàöèÿõ, íàõîäÿùèõñÿ â âåäåíèè ñîâíàðõîçîâ.

 

Çàìåñòèòåëü

Ìèíèñòðà ôèíàíñîâ ÑÑÑÐ

À.ÊÎÐÎÁÎÂ

 

Íà÷àëüíèê Óïðàâëåíèÿ

áóõãàëòåðñêîãî ó÷åòà

è îò÷åòíîñòè

Â.ÏÅÐÅÑËÅÃÈÍ

 

 

 

 

 

Óòâåðæäåí

Ìèíèñòåðñòâîì ôèíàíñîâ ÑÑÑÐ

 

Ñîãëàñîâàí

ñ ÖÑÓ ÑÑÑÐ

 

ÏËÀÍ Ñ×ÅÒΠÁÓÕÃÀËÒÅÐÑÊÎÃÎ Ó×ÅÒÀ

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ÑÒÐÎÅÊ È ÕÎÇßÉÑÒÂÅÍÍÛÕ ÎÐÃÀÍÈÇÀÖÈÉ ÑÎÞÇÍÎÃÎ,

ÐÅÑÏÓÁËÈÊÀÍÑÊÎÃÎ È ÌÅÑÒÍÎÃÎ ÏÎÄ×ÈÍÅÍÈß

 

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│Áðàê â ïðîèçâîäñòâå│24                            Ïðîìûøëåííûå        

                                                 │ïðåäïðèÿòèÿ         

│Öåõîâûå ðàñõîäû    │25     │1. Ðàñõîäû ïî          │Ïðîìûøëåííûå è      

                          │ñîäåðæàíèþ è           ñåëüñêîõîçÿéñòâåííûå

                          │ýêñïëóàòàöèè           │ïðåäïðèÿòèÿ (â      

                          │îáîðóäîâàíèÿ           ñåëüñêîõîçÿéñòâåííûõ

                          │2. Ïðî÷èå öåõîâûå      ïðåäïðèÿòèÿõ ñ÷åòó  

                          │ðàñõîäû                │N 25 ïðèñâàèâàåòñÿ  

                                                 │íàçâàíèå             

                                                 │"Îáùåïðîèçâîäñòâåííûå│

                                                 │ðàñõîäû")           

│Îáùåçàâîäñêèå      │26                            │Ïðîìûøëåííûå è      

│ðàñõîäû                                          │ñåëüñêîõîçÿéñòâåííûå │

                                                 │ïðåäïðèÿòèÿ (â      

                                                 │ñåëüñêîõîçÿéñòâåííûõ │

                                                 ïðåäïðèÿòèÿõ ñ÷åòó  

                                                 │N 26 ïðèñâàèâàåòñÿ  

                                                 │íàçâàíèå            

                                                 │"Îáùåõîçÿéñòâåííûå   

                                                 │ðàñõîäû")           

│Íàêëàäíûå ðàñõîäû  │27                            Êàïèòàëüíîå         

                                                 │ñòðîèòåëüñòâî,      

                                                 │ïîäðÿäíûå,          

                                                 │ãåîëîãè÷åñêèå è     

                                                 │ïðîåêòíûå îðãàíèçàöèè│

│Ýêñïëóàòàöèÿ       │28                            Êàïèòàëüíîå         

│ñòðîèòåëüíûõ ìàøèí │                              │ñòðîèòåëüñòâî,      

                                                 │ïîäðÿäíûå îðãàíèçàöèè│

│Íåïðîìûøëåííûå     │29                            │Âñå âèäû äåÿòåëüíîñòè│

│ïðîèçâîäñòâà è                                                       

│õîçÿéñòâà                                                            

│Íåêàïèòàëüíûå      │30                            │Êàïèòàëüíîå         

│ðàáîòû                                           │ñòðîèòåëüñòâî,      

                                                 │ïîäðÿäíûå           

                                                 │îðãàíèçàöèè         

│Ðàñõîäû áóäóùèõ    │31     │1. Ðàñõîäû ïî îñâîåíèþ │Âñå âèäû äåÿòåëüíîñòè│

│ïåðèîäîâ                  │íîâûõ âèäîâ ïðîäóêöèè                      

                          │2. Çàòðàòû íà ãîðíî-                       

                          │ïîäãîòîâèòåëüíûå ðàáîòû│                    

                          │3. Âðåìåííûå                               

                          │(íå òèòóëüíûå)                             

                          │ïðèñïîñîáëåíèÿ                             

                          │è óñòðîéñòâà                               

                          │4. Ïðî÷èå ðàñõîäû                          

│Ñòðîèòåëüñòâî      │33     │1. Ïðåäóñìîòðåííûå ïî  │Êàïèòàëüíîå         

│è ïðèîáðåòåíèå            │ãîñóäàðñòâåííîìó ïëàíó │ñòðîèòåëüñòâî        

│îñíîâíûõ ñðåäñòâ          │2. Îñóùåñòâëÿåìûå ñâåðõ│                    

                          │ãîñóäàðñòâåííîãî ïëàíà │                    

│Çàêîí÷åííîå        │34     │1. Ïðåäóñìîòðåííûå ïî  │Êàïèòàëüíîå         

│ñòðîèòåëüñòâî             │ãîñóäàðñòâåííîìó ïëàíó │ñòðîèòåëüñòâî       

│è ïðèîáðåòåíèå            │2. Îñóùåñòâëåííûå ñâåðõ│                    

│îñíîâíûõ ñðåäñòâ          │ãîñóäàðñòâåííîãî ïëàíà │                    

                          │3. Çàòðàòû, íå                             

                          óâåëè÷èâàþùèå ñòîèìîñòü│                    

                          │îñíîâíûõ ñðåäñòâ                           

                          │4. Ôèíàíñèðîâàíèå                           

                          │äðóãèõ îðãàíèçàöèé                         

                          │5. Ïðî÷èå ñïèñàíèÿ                         

                          │6. Çàòðàòû ïî                              

                          │ïðåêðàùåííîìó                              

                          │ñòðîèòåëüñòâó,                             

                          ðàçðåøåííûå ê ñïèñàíèþ │                    

│Ôîðìèðîâàíèå       │35                            │Âñå âèäû äåÿòåëüíîñòè│

│îñíîâíîãî ñòàäà                                                      

│Ãåîëîãîðàçâåäî÷íûå │36     │1. Íåçàêîí÷åííûå       │Ïðîìûøëåííûå        

│ðàáîòû                    │ãåîëîãîðàçâåäî÷íûå     │ïðåäïðèÿòèÿ è       

                          │ðàáîòû                 │ãåîëîãîðàçâåäî÷íûå  

                          │2. Çàêîí÷åííûå         │îðãàíèçàöèè         

                          │ãåîëîãîðàçâåäî÷íûå                         

                          │ðàáîòû                                     

                          │3. Çàòðàòû, íå                             

                          âêëþ÷åííûå â îáúåì                         

                          │ãåîëîãîðàçâåäî÷íûõ                         

                          │ðàáîò                                      

                                                                     

     ÐÀÇÄÅË IV                                                        

                                                                     

      Ãîòîâàÿ                                                        

│ ïðîäóêöèÿ, òîâàðû │                                                  

   è ðåàëèçàöèÿ                                                      

                                                                     

│Ãîòîâàÿ ïðîäóêöèÿ  │40                            Ïðîìûøëåííûå è      

                                                 │ñåëüñêîõîçÿéñòâåííûå │

                                                 │ïðåäïðèÿòèÿ         

│Òîâàðû             │41     │1. Òîâàðû íà áàçàõ,    │Ñíàáæåí÷åñêèå,      

                          │ñêëàäàõ è â êëàäîâûõ   ñáûòîâûå,           

                          │2. Òîâàðû â            │ãåîëîãè÷åñêèå,      

                          │îâîùåõðàíèëèùàõ        òîðãîâûå            

                          │3. Òîâàðû â            │îðãàíèçàöèè (îðñû)  

                          │ïðåäïðèÿòèÿõ ðîçíè÷íîé │è ïðîìûøëåííûå      

                          │òîðãîâëè è             │ïðåäïðèÿòèÿ         

                          │îáùåñòâåííîãî ïèòàíèÿ                      

                          │4. Ïîêóïíûå èçäåëèÿ                         

│Òîðãîâàÿ íàöåíêà   │42     │1. Òîðãîâàÿ íàöåíêà    Ñíàáæåí÷åñêèå,      

│è íàëîã ñ îáîðîòà         │(ñêèäêà, íàêèäêà)      ñáûòîâûå,           

                          │2. Íàëîã ñ îáîðîòà     ãåîëîãè÷åñêèå,      

                                                 │òîðãîâûå îðãàíèçàöèè │

                                                 │(îðñû) è ïðîìûøëåííûå│

                                                 │ïðåäïðèÿòèÿ         

│Âíåïðîèçâîäñòâåííûå│43                            │Ïðîìûøëåííûå        

│ðàñõîäû                                          │ïðåäïðèÿòèÿ         

│Èçäåðæêè îáðàùåíèÿ │44     │1. Îïòîâûõ ïðåäïðèÿòèé │Ñíàáæåí÷åñêèå,      

                          │2. Ïðåäïðèÿòèé         ñáûòîâûå è òîðãîâûå 

                          │ðîçíè÷íîé òîðãîâëè     │îðãàíèçàöèè (îðñû)  

                          │3. Ïðåäïðèÿòèé                             

                          │îáùåñòâåííîãî ïèòàíèÿ                      

                          │4. Îâîùåõðàíèëèù                           

                          │5. Àäìèíèñòðàòèâíî-                        

                          │óïðàâëåí÷åñêèå ðàñõîäû │                    

│Òîâàðû îòãðóæåííûå,│45                            │Âñå âèäû äåÿòåëüíîñòè│

│âûïîëíåííûå ðàáîòû │                                                  

│è óñëóãè                                                             

│Ðåàëèçàöèÿ         │46     │1. Ãîòîâûõ èçäåëèé,    │Âñå âèäû äåÿòåëüíîñòè│

                          │ðàáîò è óñëóã                              

                          │ïðîìûøëåííîãî õàðàêòåðà│                    

                          │2. Ãîòîâûõ èçäåëèé                         

                          │øèðîêîãî ïîòðåáëåíèÿ                       

                          │èç îòõîäîâ                                 

                          │3. Ðàáîò è óñëóã                           

                          │íåïðîìûøëåííîãî                             

                          │õàðàêòåðà                                  

                          │4. Ïîêóïíûõ èçäåëèé è                      

                          │òîâàðîâ (âêëþ÷àÿ                           

                          │ïîêóïíóþ äåðåâÿííóþ                        

                          │òàðó)                                      

                          │5. Ñäà÷à ñòðîèòåëüíî-                      

                          │ìîíòàæíûõ,                                 

                          │ãåîëîãîðàçâåäî÷íûõ                         

                          │è ïðîåêòíûõ ðàáîò                          

                          │6. Òîâàðîâ îïòîì                            

                          │(âêëþ÷àÿ òðàíçèò ñ                         

                          │ó÷àñòèåì â ðàñ÷åòàõ)                       

                          │7. Òîâàðîâ â ðîçíèöó è │                    

                          │ìåëêèì îïòîì                               

                          │8. Ïðîäóêöèè ïîäñîáíîãî                    

                          │ñåëüñêîãî õîçÿéñòâà                        

                          │9. Ïðî÷èõ ìàòåðèàëüíûõ │                    

                          │öåííîñòåé (âêëþ÷àÿ                         

                          │ñâåðõíîðìàòèâíûå                           

                          │è èçëèøíèå)                                

│Âíóòðèñèñòåìíûé    │47                            │Ñíàáæåí÷åñêèå,      

│îòïóñê òîâàðîâ                                   ñáûòîâûå è òîðãîâûå 

                                                 │îðãàíèçàöèè (îðñû), 

                                                 │ïðîìûøëåííûå        

                                                 │ïðåäïðèÿòèÿ è äð.   

                                                 │(Â ïðîåêòíûõ        

                                                 îðãàíèçàöèÿõ ñ÷åòó  

                                                 │N 47 ïðèñâàèâàåòñÿ  

                                                 │íàçâàíèå "Âûïîëíåííûå

                                                 │ïðîåêòíî-           

                                                 │èçûñêàòåëüñêèå      

                                                 │ðàáîòû")            

                                                                     

     ÐÀÇÄÅË V                                                        

                                                                     

│ Äåíåæíûå ñðåäñòâà │                                                  

                                                                     

│Êàññà              │50                            │Âñå âèäû äåÿòåëüíîñòè│

│Ðàñ÷åòíûé ñ÷åò     │51                            │Âñå âèäû äåÿòåëüíîñòè│

│Ñ÷åò â áàíêå ïî    │53                            │Ïðåäïðèÿòèÿ è        

│ðàçíèöàì â öåíàõ                                 │îðãàíèçàöèè,        

                                                 │çàãîòàâëèâàþùèå     

                                                 │ñåëüñêîõîçÿéñòâåííóþ │

                                                 │ïðîäóêöèþ           

│Ñïåöèàëüíûé ñ÷åò   │54                            │Âñå âèäû äåÿòåëüíîñòè│

│ïî êàïèòàëüíûì                                                       

│âëîæåíèÿì                                                            

│Ïðî÷èå ñ÷åòà â     │55     │1. Îñîáûé ñ÷åò â áàíêå │Âñå âèäû äåÿòåëüíîñòè│

áàíêàõ                    │ïî êàïèòàëüíîìó ðåìîíòó│                    

                          │2. Àêêðåäèòèâû è îñîáûå│                    

                          │ñ÷åòà ïî ãðóçîîáîðîòó                      

                          │3. Äðóãèå ñ÷åòà â áàíêå│                    

│Ïðî÷èå äåíåæíûå    │56     │1. Äåíåæíûå ñðåäñòâà   │Âñå âèäû äåÿòåëüíîñòè│

│ñðåäñòâà                  │â ïóòè                                     

                          │2. Äåíåæíûå äîêóìåíòû                      

                                                                     

    ÐÀÇÄÅË VI                                                         

                                                                     

     Ðàñ÷åòû                                                         

                                                                     

│Ðàñ÷åòû ñ          │60                            │Âñå âèäû äåÿòåëüíîñòè│

│ïîñòàâùèêàìè è                                                       

│ïîäðÿä÷èêàìè                                                         

│Ðàñ÷åòû ïî àâàíñàì │61     │1. Ïîñòàâùèêè è        │Âñå âèäû äåÿòåëüíîñòè│

│è ÷àñòè÷íîé çàêàçîâ│       │ïîäðÿä÷èêè ïî âûäàííûì │                    

                          │àâàíñàì è ÷àñòè÷íîé                        

                          │îïëàòå çàêàçîâ                              

                          │2. Ïîêóïàòåëè è                            

                          │çàêàç÷èêè ïî ïîëó÷åííûì                    

                          │àâàíñàì è ñóììàì                           

                          │÷àñòè÷íîé îïëàòû                           

                          │çàêàçîâ                                    

│Ðàñ÷åòû ñ          │64     │1. Ïî ïëàíîâûì ïëàòåæàì│Âñå âèäû äåÿòåëüíîñòè│

│ïîêóïàòåëÿìè è            │2. Ïî ïðî÷èì ðàñ÷åòàì  │(â ïîäðÿäíûõ è      

│çàêàç÷èêàìè                                      ïðîåêòíûõ           

                                                 îðãàíèçàöèÿõ ñ÷åòó  

                                                 │N 64 ïðèñâàèâàåòñÿ   

                                                 │íàçâàíèå "Çàêàç÷èêè 

                                                 │ïî ðàñ÷åòàì")       

│Ðàñ÷åòû ïî çàêóïêàì│65                            │Ïðåäïðèÿòèÿ è       

ñåëüñêîõîçÿéñòâåí-                              │îðãàíèçàöèè,        

│íîé ïðîäóêöèè                                    │çàãîòàâëèâàþùèå     

                                                 │ñåëüñêîõîçÿéñòâåííóþ │

                                                 │ïðîäóêöèþ           

│Ðàñ÷åòû â ïîðÿäêå  │67                            │Âñå âèäû äåÿòåëüíîñòè│

│çà÷åòîâ âçàèìíûõ                                                     

│òðåáîâàíèé                                                           

│Ðàñ÷åòû ñ îðãàíàìè │69                            │Âñå âèäû äåÿòåëüíîñòè│

│ñîöèàëüíîãî                                                          

│ñòðàõîâàíèÿ                                                          

│Ðàñ÷åòû ñ ðàáî÷èìè │70                            │Âñå âèäû äåÿòåëüíîñòè│

│è ñëóæàùèìè                                                          

│Ðàñ÷åòû ñ          │71                            │Âñå âèäû äåÿòåëüíîñòè│

│ïîäîò÷åòíûìè ëèöàìè│                                                   

│Ðàñ÷åòû ñ áþäæåòîì │73     │1. Ïî íàëîãó ñ îáîðîòà │Âñå âèäû äåÿòåëüíîñòè│

                          │2. Ïî îò÷èñëåíèÿì                          

                          │îò ïðèáûëè                                 

                          │3. Ïî ïðî÷èì ïëàòåæàì                      

│Ðàñ÷åòû ñ          │74     │1. Çà ïåðåäàííûå èì    │Âñå âèäû äåÿòåëüíîñòè│

êîîïåðàòèâíûìè            │îñíîâíûå ñðåäñòâà                          

│îðãàíèçàöèÿìè             │2. Çà ïîëó÷åííûå îò íèõ│                    

                          │îñíîâíûå ñðåäñòâà                          

│Ðàñ÷åòû ïî îïëàòå  │75                            Êàïèòàëüíîå         

│îáîðóäîâàíèÿ                                     │ñòðîèòåëüñòâî       

│Ðàñ÷åòû ñ ðàçíûìè  │76     │1. Áàíêè ïî ññóäàì,    │Âñå âèäû äåÿòåëüíîñòè│

│äåáèòîðàìè è              âûäàííûì                                   

│êðåäèòîðàìè               │íà èíäèâèäóàëüíîå                          

                          │æèëèùíîå ñòðîèòåëüñòâî │                    

                          │2. Ðàáî÷èå è ñëóæàùèå                      

                          │ïî ññóäàì, ïîëó÷åííûì                      

                          │íà èíäèâèäóàëüíîå                          

                          │æèëèùíîå ñòðîèòåëüñòâî │                    

                          │3. Äåáèòîðû ïî                             

                          │íåäîñòà÷àì, ðàñòðàòàì è│                     

                          │õèùåíèÿì                                   

                          │4. Äåïîíåíòñêèå ñóììû                      

                          │5. Ïðî÷èå äåáèòîðû                         

                          │è êðåäèòîðû                                

│Âíóòðèâåäîìñòâåííûå│77     │1. Ïî ïåðåðàñïðåäåëåíèþ│Âñå âèäû            

│ðàñ÷åòû                   │îáîðîòíûõ ñðåäñòâ è    │äåÿòåëüíîñòè, êðîìå 

                          │ïðèáûëè                êàïèòàëüíîãî        

                          │2. Ïî ïîëó÷åííûì       │ñòðîèòåëüñòâà       

                          │ñðåäñòâàì â ïîðÿäêå                        

                          │îêàçàíèÿ âðåìåííîé                          

                          │ôèíàíñîâîé ïîìîùè                          

                          │3. Ïî âðåìåííî èçúÿòûì │                    

                          │ñóììàì ñâîáîäíûõ                           

                          │îáîðîòíûõ ñðåäñòâ                          

                          │4. Ïî ïîëó÷åííûì âî                        

                          │âðåìåííîå ïîëüçîâàíèå                      

                          │ñóììàì îáîðîòíûõ                           

                          │ñðåäñòâ                                    

                          │5. Ïî òåêóùèì îïåðàöèÿì│                    

│Âíóòðèõîçÿéñòâåííûå│79     │1. Ðàñ÷åòû ñ îòäåëîì   │Âñå âèäû äåÿòåëüíîñòè│

│ðàñ÷åòû                   êàïèòàëüíîãî                               

                          │ñòðîèòåëüñòâà                              

                          │ïî çàäîëæåííîñòè,                          

                          │îáðàçîâàâøåéñÿ                             

                          │â ðåçóëüòàòå íàðóøåíèÿ │                    

                          │ôèíàíñîâîé äèñöèïëèíû                      

                          │2. Ðàñ÷åòû ñ ïðî÷èìè                       

                          │ñâîèìè õîçÿéñòâàìè                         

                                                                     

    ÐÀÇÄÅË VII                                                       

                                                                     

   Îòâëå÷åííûå                                                       

    ñðåäñòâà                                                         

                                                                     

│Îòâëå÷åííûå        │80     │1. Âçíîñû â áþäæåò     │Âñå âèäû äåÿòåëüíîñòè│

│ñðåäñòâà                  │îò÷èñëåíèé îò ïðèáûëè                      

                          │äî îò÷åòíîãî ãîäà                           

                          │2. Âçíîñû â áþäæåò                         

                          │îò÷èñëåíèé îò ïðèáûëè                      

                          │îò÷åòíîãî ãîäà                             

                          │3. Îò÷èñëåíèÿ â ôîíäû                      

                          │4. Ïðî÷èå îòâëå÷åííûå                      

                          │ñðåäñòâà                                   

                                                                     

    ÐÀÇÄÅË VIII                                                      

                                                                     

│Íåäîñòà÷è è ïîòåðè │                                                   

                                                                     

│Íåäîñòà÷è è ïîòåðè │82                            │Âñå âèäû äåÿòåëüíîñòè│

│îò ïîð÷è öåííîñòåé │                                                  

                                                                     

     ÐÀÇÄÅË IX                                                       

                                                                     

│ Ôîíäû è ðåçåðâû                                                     

                                                                     

│Óñòàâíûé (îñíîâíîé)│85     │1. Óñòàâíûé (îñíîâíîé) │Âñå âèäû äåÿòåëüíîñòè│

│ôîíä                      ôîíä                                        

                          │2. Ôèíàíñèðîâàíèå                          

                          │èç áþäæåòà íà ïðèðîñò                      

                          │è ïîïîëíåíèå îáîðîòíûõ                    

                          │ñðåäñòâ è íà ïîêðûòèå                      

                          │ïëàíîâûõ óáûòêîâ                           

│Àìîðòèçàöèîííûé    │86     │1. Àìîðòèçàöèîííûé     │Âñå âèäû äåÿòåëüíîñòè│

│ôîíä                      ôîíä, ïðåäíàçíà÷åííûé                      

                          │íà êàïèòàëüíûå âëîæåíèÿ│                    

                          │2. Àìîðòèçàöèîííûé                         

                          │ôîíä, ïðåäíàçíà÷åííûé                       

                          │íà êàïèòàëüíûé ðåìîíò                      

                          │3. Ïðî÷èå èñòî÷íèêè                        

                          │ôèíàíñèðîâàíèÿ                             

                          │êàïèòàëüíîãî ðåìîíòà                       

│Ñïåöèàëüíûå ôîíäû  │87     │1. Ôîíä ïðåäïðèÿòèÿ    │Âñå âèäû äåÿòåëüíîñòè│

                          │(íà÷àëüíèêà, äèðåêòîðà)│                    

                          │2. Ôîíä øèðïîòðåáà                         

                          │èç îòõîäîâ                                 

                          │3. Ïðî÷èå ñïåöèàëüíûå                      

                          │ôîíäû                                       

│Ðåçåðâ ïðåäñòîÿùèõ │88                            │Âñå âèäû äåÿòåëüíîñòè│

│ïëàòåæåé                                                             

                                                                     

     ÐÀÇÄÅË X                                                        

                                                                     

│ Êðåäèòû áàíêîâ è                                                    

  ôèíàíñèðîâàíèå                                                     

                                                                     

│Êðàòêîñðî÷íûå ññóäû│90                            │Âñå âèäû äåÿòåëüíîñòè│

│áàíêîâ                                                               

│Äîëãîñðî÷íûå       │92     │1. Êðåäèòû áàíêà       │Âñå âèäû äåÿòåëüíîñòè│

│êðåäèòû áàíêîâ            │íà âíåäðåíèå íîâîé                         

                          │òåõíèêè, ìåõàíèçàöèþ è │                    

                          │ðàöèîíàëèçàöèþ                             

                          │ïðîèçâîäñòâà                               

                          │2. Êðåäèòû áàíêà                           

                          │íà îðãàíèçàöèþ è                            

                          │ðàñøèðåíèå ïðîèçâîäñòâà│                    

│Ôèíàíñèðîâàíèå     │93     │1. Ïðåäóñìîòðåííûõ     │Êàïèòàëüíîå         

êàïèòàëüíûõ               │ïî ãîñóäàðñòâåííîìó    │ñòðîèòåëüñòâî       

│âëîæåíèé                  │ïëàíó ÷åðåç Ñòðîéáàíê                      

                          │2. Îñóùåñòâëÿåìûõ                          

                          │ñâåðõ ãîñóäàðñòâåííîãî │                    

                          │ïëàíà ÷åðåç Ñòðîéáàíê                      

                          │3. Ïðåäóñìîòðåííûõ ïî                      

                          │ãîñóäàðñòâåííîìó ïëàíó │                    

                          │÷åðåç Ãîñáàíê                               

                          │4. Îñóùåñòâëÿåìûõ                          

                          │ñâåðõ ãîñóäàðñòâåííîãî │                    

                          │ïëàíà ÷åðåç Ãîñáàíê                        

                          │5. Èç ïðî÷èõ èñòî÷íèêîâ│                    

                          │ôèíàíñèðîâàíèÿ                             

│Ôèíàíñèðîâàíèå     │94                            │Âñå âèäû äåÿòåëüíîñòè│

│ôîðìèðîâàíèÿ                                                         

│îñíîâíîãî ñòàäà                                                      

│Ôèíàíñèðîâàíèå     │95                            Ïðîìûøëåííûå        

ãåîëîãîðàçâåäî÷íûõ                              │ïðåäïðèÿòèÿ,        

│ðàáîò                                            ãåîëîãîðàçâåäî÷íûå  

                                                 │îðãàíèçàöèè         

│Öåëåâîå            │96                            │Âñå âèäû äåÿòåëüíîñòè│

│ôèíàíñèðîâàíèå                                                       

│è ïîñòóïëåíèå                                                        

                                                                     

    ÐÀÇÄÅË XI                                                        

                                                                     

   Ôèíàíñîâûå                                                        

   ðåçóëüòàòû                                                         

                                                                     

│Ïðèáûëè è óáûòêè   │99                            │Âñå âèäû äåÿòåëüíîñòè│

                                                                     

Çàáàëàíñîâûå ñ÷åòà │                                                  

                                                                     

│Àðåíäîâàííûå       │1                             │Âñå âèäû äåÿòåëüíîñòè│

│îñíîâíûå ñðåäñòâà                                                    

│Ñûðüå è ìàòåðèàëû, │2                             │Âñå âèäû äåÿòåëüíîñòè│

ïðèíÿòûå â                                                           

│ïåðåðàáîòêó                                                           

│Òîâàðíî-           │3                             │Âñå âèäû äåÿòåëüíîñòè│

│ìàòåðèàëüíûå                                                         

│öåííîñòè, ïðèíÿòûå │                                                  

│íà îòâåòñòâåííîå                                                     

│õðàíåíèå                                                             

│Îáîðóäîâàíèå,      │4                             │Ïîäðÿäíûå îðãàíèçàöèè│

ïðèíÿòîå äëÿ                                                         

│ìîíòàæà                                                              

│Áëàíêè ñòðîãîé     │5                             │Âñå âèäû äåÿòåëüíîñòè│

│îò÷åòíîñòè                                                           

│Áàíêè ïî îòêðûòûì  │6                             │Âñå âèäû äåÿòåëüíîñòè│

│áþäæåòîì êðåäèòàì                                                    

│Ðàçíèöà ìåæäó      │7                             │Âñå âèäû äåÿòåëüíîñòè│

│ó÷åòíûìè è                                                           

│ðîçíè÷íûìè öåíàìè                                                    

│ïî íåäîñòàþùèì                                                       

│òîâàðíî-                                                              

│ìàòåðèàëüíûì                                                         

│öåííîñòÿì                                                            

│Ñïèñàííàÿ â óáûòîê │8                             │Âñå âèäû äåÿòåëüíîñòè│

│çàäîëæåííîñòü                                                        

│íåïëàòåæåñïîñîáíûõ │                                                  

│äåáèòîðîâ                                                            

│Ñ÷åòà çà ðàáîòû,   │9                             │Ïîäðÿäíûå è ïðîåêòíûå│

│íå ïðèíÿòûå áàíêîì │                              │îðãàíèçàöèè         

│ê îïëàòå                                                             

│Äåáèòîðû ïî        │10                            │Ïðåäïðèÿòèÿ          

│ïðåäúÿâëåííûì                                    │ñóäîñòðîèòåëüíîé    

│ñ÷åòàì ïî ñòåïåíè                                │ïðîìûøëåííîñòè è äð. │

│ãîòîâíîñòè                                                           

└───────────────────┴───────┴───────────────────────┴─────────────────────┘

 

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<*>  àíàëèòè÷åñêîì ó÷åòå ñóáñ÷åòà ïðèìåíÿþòñÿ â çàâèñèìîñòè îò ïîòðåáíîñòè â ïîêàçàòåëÿõ äëÿ êîíòðîëÿ è îò÷åòíîñòè.

 ãëàâíîé êíèãå çàïèñè ïðîèçâîäÿòñÿ ïî ñèíòåòè÷åñêèì ñ÷åòàì (ñ÷åòàì 1-ãî ïîðÿäêà, áåç ïîäðàçäåëåíèÿ íà ñóáñ÷åòà).

 

 

 


 
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Áåñïëàòíûé êðóãëîñóòî÷íûé äîñòóï ê ëþáûì äîêóìåíòàì ñèñòåìû.

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