bukhgaltersky_oblik / Мисака Г.В., Шарманська В.М. Бухгалтерський облік
.pdf14.&* )& & $- 3(< *$ &')$B& & &' +) ))/:
) 0 131 H 10;) 0 23 H 10;) 0 131 H 23;) 0 23 H 131.
15.&* )& 0&+ ) 0 $' 0(+0 $5 ! * :
) 0 443 H 641;) 0 98 H 641;) 0 641 H 441;) 0 791 H 98.
16.&* )& +$*(+ )+$ #3(&) :
) 0 684 H 443;) 0 671 H 311;) 0 443 H 671;) 0 443 H 311.
17.&* )& -'( +& )!(%)& & 2&)+ ) - 0 0 3(*- )$#(* *$ &')$3 * :
) 0 92 H 651;
) 0 23 H 661;
) 0 651 H 23;
) 0 23 H 651.
18. (-&* )& -( !# + 0 03/ & &* 0 &+ #3(< ) &- * ) ! 0)&9 &0 $:
) 0 361 H 26;
) 0 702 H 26;
) 0 361 H 701;
) 0 361 H 702.
19. #3 0 &* )& ) - # & ) (<, !0&6$ *$ &- ')$B$ 3( / (! ' - ):
) 0 91 H 685;
) 0 23 H 685;
) 0 92 H 631;
) 0 23 H 91.
20. (+* ) 6 )& 0 03/ 0 &+ #3(<, &0 B ) * )!& () !&'(* (! "):
) 0 681 H 701;
) 0 361 H 26;
) 0 901 H 26;
131
) 0 901 H 361.
21. (+&' 6 )& 0 *$H ))/ 3()$ 0 &+ 6 #3(% ) + )& (- ) ")&< * (! < 0 $ 0 *$))& &- (H ))(:
) 0 311H 40;) 0 311 H 421;) 0 671 H 311;) 0 671 H 40.
132
# $B)( - *+ ))/
? + B 1
=
5 :
1.8 - " 01.10.200/ .
2.* S ! -!200/ .
3.) , -200/ " 01.11.200/ -.
4.+ 200/ . ) ! -.
5.+ 01.11.200/ .
)
(+& (! " - $A#(* - )# $ !$) $B)& & &' (# - *&++(&+ % ) 01.10.200
J |
% ) * ))/ )#(* |
, ) |
|
0/0 |
|||
|
|
||
1. |
( |
900000 |
|
2. |
F |
160000 |
|
3. |
' |
15000 |
|
4. |
) |
200000 |
|
5. |
+ |
1275000 |
133
M ) 5! 3(9 &!0&+ !"#$ &0 3(% - 6&* )" 200
J |
|
, ) |
& !0&)+ )3(/ |
|||
? (! &!0&+ !"#&9 &0 3(9 |
)#(* |
|||||
|
|
|||||
-/0 |
! #&- |
? - |
' |
- |
||
|
||||||
|
|
* |
") |
+$ |
||
|
|
|
||||
|
H. |
|
|
|||
1. |
? ? “+ ” |
|
|
|
|
|
|
|
3250 |
|
|
|
|
|
)08 |
650 |
3900 |
|
|
|
2. |
? ? “? ” |
|
|
|
|
|
|
- |
|
|
|
|
|
|
|
100 |
|
|
|
|
|
)08 |
20 |
120 |
|
|
|
3. |
) : |
|
|
|
|
|
|
? “+ ” |
3900 |
|
|
|
|
|
? “? ” |
120 |
4020 |
|
|
|
|
HH. |
|
|
|||
4. |
8 % |
|
|
|
|
|
|
! |
|
2700 |
|
|
|
|
|
|
|
|
||
5. |
5 |
|
|
|
|
|
|
! |
|
6000 |
|
|
|
6. |
5 |
|
|
|
|
|
|
|
|
200 |
|
|
|
7. |
5 : |
|
|
|
|
|
|
) |
|
|
|
|
|
|
; |
1000 |
|
|
|
|
|
) - |
|
|
|
|
|
|
; |
50 |
|
|
|
|
|
) - |
|
|
|
|
|
|
|
520 |
1570 |
|
|
|
8. |
) |
|
|
|
|
|
|
! |
|
|
|
|
|
|
: |
|
|
|
|
|
|
) |
|
|
|
|
|
|
) |
|
|
|
|
|
|
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
) - |
|
|
|
|
|
|
|
|
|
|
|
|
|
( ) |
|
|
|
|
|
9. |
5 : |
|
|
|
|
|
|
) !; |
3400 |
|
|
|
|
|
) ; |
260 |
|
|
|
|
|
) |
540 |
4200 |
|
|
134
J |
|
, ) |
& !0&)+ )3(/ |
|||
? (! &!0&+ !"#&9 &0 3(9 |
)#(* |
|||||
|
|
|||||
-/0 |
! #&- |
? - |
' |
- |
||
|
||||||
|
|
* |
") |
+$ |
||
|
|
|
||||
10. |
( - |
|
|
|
|
|
|
$, % : |
|
|
|
|
|
|
) |
9000 |
|
|
|
|
|
) |
1000 |
|
|
|
|
|
) |
2000 |
12000 |
|
|
|
11. |
+ |
|
|
|
|
|
|
! ( |
|
|
|
|
|
|
) |
|
|
|
|
|
12. |
( |
|
|
|
|
|
|
$ $ - |
|
|
|
|
|
|
$ $ ( " - |
|
|
|
|
|
|
" |
|
|
|
|
|
|
) |
|
|
|
|
|
|
( ) |
|
|
|
|
|
|
HHH. |
& |
|
|
||
13. |
8 - |
|
|
|
|
|
|
$ |
|
48000 |
|
|
|
14. |
? ? “? ” |
|
|
|
|
|
|
! $ - |
|
|
|
|
|
|
|
1300 |
|
|
|
|
|
)08 |
260 |
1560 |
|
|
|
15. |
) " ? “?- |
|
|
|
|
|
|
” |
|
1560 |
|
|
|
16. |
* - |
|
|
|
|
|
|
! ! |
|
48000 |
|
|
|
17. |
+ - |
|
|
|
|
|
|
! ! - |
|
|
|
|
|
|
! ( ) |
|
|
|
|
|
18. |
5 |
|
|
|
|
|
|
! ! |
|
8000 |
|
|
|
19. |
+ - |
|
|
|
|
|
|
! ! ( |
|
|
|
|
|
|
) |
|
|
|
|
|
20. |
+ |
|
|
|
|
|
|
! ! ( - |
|
|
|
|
|
|
) |
|
|
|
|
|
21. |
+ - |
|
|
|
|
|
|
( - |
|
|
|
|
|
|
) |
|
|
|
|
|
22. |
+ - |
|
|
|
|
|
|
! ( ) |
|
|
|
|
135
? + B 2
=
5 :
1.8 -1 200/ .
2.* S ! -! -200/ .
3.+ 200/ !! S - ! 200/ .
4.+ 1 200/ .
) . 1. & ? “( ” 1 200/ .
|
# $* |
|
!$* |
|
|
|
|
( ' )! |
, ) |
( ' )! |
|
, ) |
|||
( |
940 000 |
+ |
|
1 140 000 |
|
||
8 |
110 500 |
5 |
|
93 000 |
|
||
|
|
|
|
|
|
|
|
5 " - |
72 800 |
* ’ |
78 000 |
|
|||
|
|
|
|
|
|
|
|
' |
118 000 |
* ’ |
|
30 000 |
|
||
|
|
|
|
|
|
|
|
H |
|
500 |
* ’ |
3 200 |
|
||
|
|
|
|
|
|
|
|
) - |
102 400 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
& |
1 344 200 |
& |
|
1 344 200 |
|
||
2. ' ! 200/ : |
|
|
|
||||
J |
|
|
|
, |
|
& !0&)+ )3(/ |
|
) ( -(! &!0&+ !"#&9 &0 3(9 |
|
)#(* |
|||||
-/0 |
) |
|
|||||
|
|
|
|
' |
+$ |
||
|
|
|
|
|
|
||
1. |
8 |
|
|
|
|
|
|
|
) " : |
|
|
|
|
||
|
) |
30 000 |
|
|
|
||
|
) $ |
|
|
3 200 |
|
|
|
2. |
5 – G 140-142 |
|
|
|
|
||
|
8 |
17 760 |
|
|
|
||
3. |
) G 34 |
|
|
|
|
||
|
( |
|
|
|
|
||
|
G 108546 |
78 000 |
|
|
|
||
4. |
8 G 43 |
|
|
|
|
||
|
8 |
78 000 |
|
|
|
136
|
|
|
|||
|
|
|
|
|
|
J |
|
, |
& !0&)+ )3(/ |
|
|
) ( - (! &!0&+ !"#&9 &0 3(9 |
)#(* |
|
|||
-/0 |
) |
|
|||
|
' |
+$ |
|
||
|
|
|
|
||
5. |
I G 232 ? “F ” |
|
|
|
|
|
? ! |
|
|
|
|
|
! ! : |
|
|
|
|
|
) |
670 |
|
|
|
|
) )08 |
134 |
|
|
|
6. |
8 |
|
|
|
|
|
5 " ! ! |
17 760 |
|
|
|
7. |
) G 35 |
|
|
|
|
|
( |
|
|
|
|
|
G 108547 |
500 |
|
|
|
8. |
I G 845 ? “ ” |
|
|
|
|
|
( : |
|
|
|
|
|
) |
8 760 |
|
|
|
|
) )08 |
1 752 |
|
|
|
9. |
8 G 44 |
|
|
|
|
|
8 " - |
|
|
|
|
|
|
50 |
|
|
|
10. |
I G 250 ? “F ” |
|
|
|
|
|
* : |
|
|
|
|
|
) |
123 |
|
|
|
|
) )08 |
24 |
|
|
|
11. |
? G 28 |
|
|
|
|
|
? ’ |
30 |
|
|
|
12. |
8 |
|
|
|
|
|
) : |
|
|
|
|
|
? “ ” G 845 |
10 512 |
|
|
|
|
? “F ” G 250 |
147 |
|
|
|
13. |
8 G 20 –34 |
|
|
|
|
|
8 % : |
|
|
|
|
|
) ! |
9 370 |
|
|
|
|
) |
1210 |
|
|
|
|
) |
860 |
|
|
|
14. |
8 |
|
|
|
|
|
( , % : |
|
|
|
|
|
) |
3 400 |
|
|
|
|
) |
800 |
|
|
|
15. |
8 ! |
|
|
|
|
|
5 : |
|
|
|
|
|
) $ |
3 900 |
|
|
|
|
) |
1 250 |
|
|
|
|
) - |
|
|
|
|
|
|
850 |
|
|
|
137
|
|
|
|||
|
|
|
|
|
|
J |
|
, |
& !0&)+ )3(/ |
|
|
) ( - (! &!0&+ !"#&9 &0 3(9 |
)#(* |
|
|||
-/0 |
) |
|
|||
|
' |
+$ |
|
||
|
|
|
|
||
16. |
8 |
|
|
|
|
|
) |
|
|
|
|
|
: |
|
|
|
|
|
) $ |
? |
|
|
|
|
) |
? |
|
|
|
|
) - |
|
|
|
|
|
|
? |
|
|
|
17. |
8 ! |
|
|
|
|
|
6 |
780 |
|
|
|
|
6 *) |
120 |
|
|
|
18. |
8 ! |
|
|
|
|
|
5 : |
|
|
|
|
|
) |
1 600 |
|
|
|
|
) |
400 |
|
|
|
19. |
8 - |
|
|
|
|
|
|
|
|
|
|
|
8$ $ ! - |
|
|
|
|
|
! ($) |
? |
|
|
|
20. |
I ! |
|
|
|
|
|
) - |
|
|
|
|
|
$ $ $ (- |
|
|
|
|
|
" " 1 – |
|
|
|
|
|
15000 ) |
? |
|
|
|
21. |
5 – G 146 –150 |
|
|
|
|
|
8 |
12 504 |
|
|
|
22. |
I G 124 ? |
|
|
|
|
|
G5 |
|
|
|
|
|
) |
|
|
|
|
|
! $ : |
|
|
|
|
|
) |
450 |
|
|
|
|
) )08 |
90 |
|
|
|
23. |
8 |
|
|
|
|
|
5 " $ |
12504 |
|
|
|
24. |
I ! |
|
|
|
|
|
5 )08 $ |
? |
|
|
|
25. |
8 |
|
|
|
|
|
) G232 “F ” |
804 |
|
|
|
26. |
0 ! |
|
|
|
|
|
+ |
|
|
|
|
|
! ! |
23100 |
|
|
|
27. |
0 ! |
|
|
|
|
|
+ ! ! |
|
|
|
|
|
|
? |
|
|
|
138
|
|
|
|||
|
|
|
|
|
|
J |
|
, |
& !0&)+ )3(/ |
|
|
) ( - (! &!0&+ !"#&9 &0 3(9 |
)#(* |
|
|||
-/0 |
) |
|
|||
|
' |
+$ |
|
||
|
|
|
|
||
28. |
0 ! |
|
|
|
|
|
+ - |
|
|
|
|
|
|
? |
|
|
|
39. |
0 ! |
|
|
|
|
|
+ - |
|
|
|
|
|
! ! |
? |
|
|
|
30. |
0 ! |
|
|
|
|
|
+ - |
|
|
|
|
|
! ! |
? |
|
|
|
31. |
0 ! |
|
|
|
|
|
5 |
? |
|
|
|
32. |
0 ! |
|
|
|
|
|
+ - |
|
|
|
|
|
|
? |
|
|
|
33. |
0 ! |
|
|
|
|
|
+ - |
|
|
|
|
|
( ) |
? |
|
|
|
|
|
|
|
|
9. ' (# # $*(* 0 !$*(* 0(+0 $5 ! *
)
1.( .
2.( - .
3.( " " ! .
4.) ! - .
5.( ’ .
6.( .
7.( .
1.' (# &!)&*)$ - !&'(* ) ( ")$ # $*(*.
( – ,$ ! -, , " -- , ( -
139
!) " ( , % " ).
8 :
1), , – ! - ! ;
2)– " " ,! ( !)!( !), , - ' ($);
3)– ( )" " ! " , ( ),( ) ;
4)– ! -$;
5)( " ) – $ $, $ $ $ -
.
) ( ) $$ $, ! $ $:
-, - ( );
-, , % $$ ' ( )' ;
-;
-' ( - ) ( % "$ );
-;
-, , , -;
-" , ' -, -$ $.
140