bukhgaltersky_oblik / Мисака Г.В., Шарманська В.М. Бухгалтерський облік
.pdf6 ! $ -.
) * ))/ – -.
)* ) $- 3(/ –, ! -" " ! - , $ . F $ - ! !.
3()# – " $ ’ -, ’.
"# <* ))/ – -!, , " -$ , " ’ $ ( , , % ). (-: -( , ), ! -! ! !.
!"#$% ) – -, !’ ( - , ! ). '! , ! , – .
&+*(%)$% - 0$! – ! - ! ! " -.
!"#$% ' )! –’ $ ( % - ) " .
I() )!&* -*( )(! " – , % $.
21
$ ))/ + / ! &) & <
1.! " ?
2.’" .
3..
4.* % % % .
5.* % .
6.! ?
7.* % .
8.! ?
9.! ?
10.! % ?
11.! ? * # -" ?
12.$ # ?
13.$ # ?
14.! ?
15.! ?
16.$ " ?
17.! ? * #" ?
18.! , "?
19.& - :
-;
-;
-&.
20. &.
21.< .
22.:
-;
-;
-# ;
-# ;
-;
-;
22
-;
-.
! &*( - *+ ))/
1.& &'’5# (* ' !"#& & &' (# *(+)&!/ "!/:
) ; ) ; ) ; ) $$ ’ .
2.# $*$ * ' !"#& &' (# # !$2(# < "!/ - :
) ; ) % ; ) ; ) .
3. ? 2& $ 2 )#3(&) * ))/ &!0&+ !"#( # $*$ 0&+( /- < " ) #( 0$:
) , ; ) , , ;
) $ , ; ) , .
4. & ) &'& & )$ , ( ")$ , & (#*(+)$ # $*(* ) -6 ":
) ; ) ; ) ;
) .
5.& &'& & )$ , 2() )!&*$ , (#*(+)$ # $*(* ) 6 ":
) ; ) ;
) ; ) .
6.& &'& & )$ , ( ")$ , (#*(+)$ # $*(* *(+)&!/ "-
!/:
) " " ; ) ;
) ; ) .
23
7. (/ '& 0&+(/, /# *$# $# 5 - ()$ * ! # ( # $*(*, -&- '&*’/- )" * !)& # 0( (, ) -$* 5 "!/:
) ; ) $ $; ) ; ) .
8. $ B !&*& - B )( 0(+0 $5 ! *& #&A $ *(+ 2(-$B)$ < $+$B)$ &!(' ) -$* < "!/:
) $ $; ) ; ) ;
) $ $.
9. & - B )$ +6 2& * ))/ &!0&+ !"#$ - !&'(* ) 6 ":
) " " ; ) ;
) ; ) .
10. !)$ $ +6 $ 2& * ))/ &!0&+ !"#$ - !&'(* ** 6 < "!/:
) ; ) ’ ;
) ; ) .
11. ? '& &* )(! " (-)$ 2(-$B)$ < $+$B)$ &!(' 0 + 0(+0 $5 ! *& ) -$* 5 "!/:
) $; ) $; ) $; ) $.
12. 0()" &6 $*&! ( 0 *& ))/ # $*(* &A&* 2& ) -$* 5 "!/:
) $; ) $; ) $; ) $.
24
13. ' )!( 0(+0 $5 ! * +6 - B )$ #&A (* ) -$- * < ":
) ; ) ’ ;
) ; ) .
14. & (6 B ! (6 0 $+' ))/ - 0 !(* + / -+(%!) ))/ +(- / ")&! ( & $ ))/ #&A (* *(+ (- 3(9 *$ &' )&9 - )$ 0 &+ #3(9 '& &* (* ( 0&! ) -$* 5 "!/:
) ; ) ; ) ; ) .
15. &+ &)& & (B)& & ( !$! $B)& & !0&! 6 ))/ *(+0&*(+ < " #( 0 $%& $:
) ; ) ; ) $ $;
) .
16. &+ *$ ( <* ))/ &!0&+ !"#$ - !&'(* ( 0 &3 !(* *(- +0&*(+ < " #( 0 $%& $:
) ; ) ; ) $ $;
) .
17. &+ 5! 3(9 # !$2(# 3(9 + )$ - &< 9 !$! -$- 3(9 *(+0&*(+ < " #( 0 $%& $:
) ; ) ; ) $ $;
) .
18. &+ - ") ))/ &' (#&*&9 ()2& 3(9 *(+0&*(+ < "#( 0 $%& $:
) ; ) ; ) $ $;
) .
25
19. &+ 0(+ * +6 ))/ +&! &*( )&! ( + )$ ' !"#&-& &' (# ) -$* 5 "!/:
) ; ) $; ) $; ) $.
20. 0&!(' &A&*& & *$ ( <* ))/ &'’5# (* ' !"#& & &' (# ) -$* 5 "!/:
) $; ) $; ) $; ) $.
21. 0&!(' 0& &B)& & 0 * ))/ #&)& (B)& &+)& (+)$ &'’5# (* &' (# ) -$* 5 "!/:
) ; ) ; ) $;
) .
22. " 0&+*(%)& & - 0$! 0& / 5 * 0&+*(%)& *(+&' 6 )- )( &!0&+ !"#&9 &0 3(9:
) ; ) ;
) $ ! -$; ) " $ $
$ $.
26
# $B)( - *+ ))/
? + B 1
* 5
, . ) . + " :
J |
% ) * ))/ %) 0(+0 $5 ! * |
(+0&*(+" |
|
-/0 |
|||
|
|
||
1. |
) |
|
|
2. |
' |
|
|
3. |
8 |
|
|
4. |
* |
|
|
5. |
H |
|
|
6. |
|
|
|
7. |
? |
|
|
8. |
H |
|
|
9. |
( |
|
|
10. |
B " |
|
|
11. |
? |
|
|
12. |
? ! ( 6 ) |
|
|
13. |
) |
|
|
14. |
) $ |
|
|
15. |
( |
|
|
16. |
F " " |
|
|
17. |
H |
|
|
18. |
I |
|
|
19. |
& |
|
|
20. |
) $ |
|
|
21. |
& |
|
|
22. |
) |
|
|
23. |
& |
|
|
24. |
8 |
|
|
25. |
5 " |
|
27
? + B 2
* 5 -
% . 0 -$:
|
-* &-+( (* |
|
! #&*( ! $ |
|
? ") |
||||
|
*$+(* - !&'(* |
|
|
! |
|||||
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
. |
&'& & )( # $*$ |
|
|
|
|
||
1. |
& |
|
|
|
|
|
|
|
|
2. F " |
|
|
|
|
|
|
|
|
|
3. |
|
|
|
|
|
|
|
|
|
4. |
B |
|
|
|
|
|
|
|
|
5. |
8 |
|
|
|
|
|
|
|
|
6. |
' |
|
|
|
|
|
|
|
|
I B |
|
|
|
|
|
|
|
|
|
|
|
. '& & )( # $*$ |
|
|
|
|
|||
1. |
( |
|
|
|
|
|
|
|
|
2. |
0 |
|
|
|
|
|
|
|
|
3. ) |
|
|
|
|
|
|
|
|
|
4. |
F " " |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5. |
5 " |
|
|
|
|
|
|
|
|
6. |
' |
|
|
|
|
|
|
|
|
7. ) |
|
|
|
|
|
|
|
|
|
8. |
H |
|
|
|
|
|
|
|
|
9. |
I |
|
|
|
|
|
|
|
|
10. I - |
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
I BB |
|
|
|
|
|
|
|
|
|
|
. $ $ %' )( 0 (&+(* |
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
I BBB |
|
|
|
|
|
|
|
|
|
6 |
|
|
|
|
|
|
|
|
|
28
8 . ' " ! 1 200/ :
J |
-* &!0&+ !"#$ - !&'(* |
+$)$3/ |
( "- |
L() , ) |
, ) |
-/0 |
|
*$ ( |
#(! " |
|
|
1. |
|
|
3000 |
23 |
69000 |
2. |
H |
" . |
500 |
0,2 |
100 |
3. |
) |
" . |
250 |
1000 |
250000 |
4. |
8 ’ |
|
60 |
220 |
13200 |
5. |
H ’$ |
" . |
3 |
1950 |
5850 |
6. |
? |
" . |
2 |
4100 |
8200 |
7. |
( " |
|
200 |
21 |
4200 |
8. |
O |
" . |
2 |
350 |
700 |
9. |
& |
|
- |
- |
180000 |
10. |
|
|
2000 |
15 |
30000 |
11. |
& |
|
- |
- |
50000 |
12. |
H$ |
" . |
150 |
800 |
120000 |
13. |
+ |
" . |
10 |
750 |
7500 |
14. |
H$ |
" . |
120 |
100 |
12000 |
15. |
8 |
" . |
3 |
39000 |
117000 |
16. |
F " " |
" . |
40 |
2600 |
104000 |
17. |
' " " |
|
- |
- |
325000 |
|
|
|
|
|
|
18. |
O |
" . |
11 |
800 |
8800 |
19. |
H " |
|
- |
- |
4000 |
20. |
& |
|
- |
- |
60000 |
21. |
' " |
|
52 |
2 |
104 |
22. |
& |
|
- |
- |
1200000 |
23. |
H $ |
" . |
100 |
500 |
50000 |
24. |
? - |
|
- |
- |
450 |
|
|
|
|
|
|
25. |
F " " |
" . |
50 |
5000 |
250000 |
26. |
& |
|
- |
- |
280000 |
27. |
? |
|
- |
- |
150 |
|
|
|
|
|
|
28. |
, ? |
|
- |
- |
18500 |
|
“( ” |
|
|
|
|
29. |
+ $ |
" . |
30 |
5000 |
150000 |
30. |
" |
|
2000 |
15 |
30000 |
31. |
H $ |
" . |
35 |
40 |
1400 |
32. |
) - |
" . |
86 |
880 |
75680 |
|
|
|
|
|
|
33. |
0 |
|
500 |
32 |
16000 |
34. |
I |
|
- |
- |
425000 |
35. |
I |
|
- |
- |
12500 |
29
? + B 3
* 5 -
- .
8 . + " :
J |
% ) * ))/ +6 *& ))/ %) |
(+0&*(+" |
|
-/0 |
|||
|
|
||
1. |
* |
|
|
|
|
|
|
2. |
* $ |
|
|
3. |
+ |
|
|
4. |
* |
|
|
5. |
0 |
|
|
6. |
J |
|
|
7. |
I |
|
|
8. |
5 |
|
|
9. |
* ’ ! |
|
|
10. |
* - |
|
|
|
|
|
|
11. |
H |
|
|
12. |
I |
|
|
13. |
* |
|
|
14. |
* )08 |
|
|
15. |
) " |
|
|
16. |
# |
|
|
17. |
* |
|
|
18. |
0 |
|
|
19. |
* ’ |
|
|
20. |
* ) |
|
30