Сборник методических указаний по бухгалтерскому учету
«ɍɬɜɟɪɠɞɚɸ» ______________________ __________ Ɏ.ɂ.Ɉ. ɪɭɤɨɜɨɞɢɬɟɥɹ ɩɨɞɩɢɫɶ «______» ________________ 20____ ɝ. ȺɄɌ ʋ
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«ɍɬɜɟɪɠɞɚɸ»
______________________ __________ Ɏ.ɂ.Ɉ. ɪɭɤɨɜɨɞɢɬɟɥɹ ɩɨɞɩɢɫɶ «______» ________________ 20____ ɝ. ȺɄɌ ʋ ______ ɧɚ ɩɟɪɟɜɨɞ ɠɢɜɨɬɧɵɯ ____________________________________ (ɜɢɞ ɠɢɜɨɬɧɵɯ) Ⱦɚɬɚ ɫɨɫɬɚɜɥɟɧɢɹ «______» ________________ 20____ ɝ. Ɉɪɝɚɧɢɡɚɰɢɹ ___________________________________________________________________ Ɏɟɪɦɚ (ɭɱɚɫɬɨɤ, ɰɟɯ) ____________________________________________________________ ɢɡ ɝɪɭɩɩɵ _____________________ ɜ ɝɪɭɩɩɭ _____________________ ɂɧɜɟɧɬɚɪ- ɧɵɣ ɧɨɦɟɪ ɉɨɥ, ɤɥɚɫɫ, ɦɚɫɬɶ, ɤɥɢɱɤɚ ɢ ɞɪɭɝɢɟ ɨɫɨɛɟɧɧɨɫɬɢ Ⱦɚɬɚ ɪɨɠɞɟɧɢɹ Ʉɨɥɢɱɟɫɬɜɨ, ɝɨɥɨɜ Ɇɚɫɫɚ, ɤɝ Ȼɚɥɚɧɫɨɜɚɹ ɫɬɨɢɦɨɫɬɶ ɉɪɢɧɹɬɵɟ ɠɢɜɨɬɧɵɟ ɡɚɤɪɟɩɥɟɧɵ ɡɚ ɪɚɛɨɬɧɢɤɨɦ Ɏ.ɂ.Ɉ. ɩɨɞɩɢɫɶ ɂɬɨɝɨ ɀɢɜɨɬɧɵɯ ɫɞɚɥ __________________ _____________ __ ______________ ____ ɞɨɥɠɧɨɫɬɶ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ Ȼɪɢɝɚɞɢɪ _______________ _______________________ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ Ɂɨɨɬɟɯɧɢɤ _______________ _______________________ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ ɉɪɨɜɟɪɢɥ ɛɭɯɝɚɥɬɟɪ _______________ _______________________ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ 150 Глава II. Методические рекомендации по бухгалтерскому учету животных на выращивании и откорме ɉɪɢɥɨɠɟɧɢ ɟ ʋ 9 ɤ Ɇɟɬɨɞɢɱɟɫ ɤɢ ɦ ɪɟɤɨ ɦɟɧɞɚɰɢɹ ɦ ɩɨ ɛɭ ɯɝ ɚɥ ɬɟ ɪɫ ɤɨ ɦɭ ɭɱ ɟɬ ɭ ɠɢɜɨɬɧɵɯ ɧɚ ɜɵ ɪɚɳ ɢɜ ɚɧ ɢɢ ɢ ɨɬ ɤɨ ɪɦ ɟ Ɍɢ ɩɨ ɜɚ ɹ ɮɨ ɪɦ ɚ ʋ ɋ ɏ -5 1 Ɉ ɬɱ ɟɬ ɨ ɞɜ ɢɠ ɟɧ ɢɢ ɠɢ ɜɨ ɬɧ ɵɯ ɧɚ ɜɵ ɪɚ ɳ ɢɜ ɚɧ ɢɟ ɢ ɨɬ ɤɨ ɪɦ ɟ Ⱦɚɬɚ ɫɨɫɬɚɜ ɥɟɧ ɢɹ « __ __ __ » _ __ __ __ __ __ __ __ _ 20 __ __ ɝ . Ɉɪ ɝɚɧɢɡɚɰɢɹ _ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ Ɏɟɪɦɚ (ɭ ɱɚ ɫɬ ɨɤ ,ɰ ɟɯ ) __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ Ƚɪ ɭɩ ɩɚ ɠɢɜɨɬɧɵɯ ɧɚ ɜɵ ɪɚɳ ɢɜ ɚɧ ɢɟ ɢ ɨɬ ɤɨ ɪɦ ɟ ɇ ɚɥ ɢɱ ɢɟ ɧɚ ɧɚ ɱɚ ɥɨ ɦɟ ɫɹ ɰɚ ɉ ɪɢ ɯɨ ɞ Ɋɚ ɫɯ ɨɞ ɇ ɚɥ ɢɱ ɢɟ ɧɚ ɤɨ ɧɟ ɰ ɦɟ ɫɹ ɰɚ ɩɪ ɢɩ ɥɨ ɞ ɩɟɪ ɟɜɟɞɟɧ ɢɡ ɞɪ ɭɝ ɢɯ ɝɪ ɭɩ ɩ (ɭ ɱɚ ɫɬ ɨɤ ) ɩɨ ɫɬ ɭɩ ɢɥ ɫɨ ɫɬ ɨɪ ɨɧ ɵ ɩɪ ɢɜ ɟɫ ɢɬ ɨɝ ɨ ɩɟɪ ɟɜɟɞɟɧ ɜ ɞɪ ɭɝ ɢɟ ɝɪ ɭɩɩɵ (ɭ ɱɚ ɫɬ ɨɤ ) ɜɵ ɛɵ ɥɨ ɧɚ ɫɬ ɨɪ ɨɧ ɭ ɡɚɛɢɬɨ ɩɚ ɥɨ ɢɬ ɨɝ ɨ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ ɝɨ ɥɨ ɜ ɦɚɫɫɚ , ɤɝ Ȼɪ ɢɝ ɚɞ ɢɪ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ _ ɩɨ ɞɩ ɢɫ ɶ Ɋɚ ɫɲ ɢɮ ɪɨ ɜɤ ɚ ɩɨ ɞɩ ɢɫ ɢ Ɂɨ ɨɬ ɟɯ ɧɢ ɤ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ _ ɩɨ ɞɩ ɢɫ ɶ Ɋɚ ɫɲ ɢɮ ɪɨ ɜɤ ɚ ɩɨ ɞɩ ɢɫ ɢ Ȼɭ ɯɝ ɚɥ ɬɟ ɪ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ _ ɩɨ ɞɩ ɢɫ ɶ Ɋɚ ɫɲ ɢɮ ɪɨ ɜɤ ɚ ɩɨ ɞɩ ɢɫ ɢ 151 Глава II. Методические рекомендации по бухгалтерскому учету животных на выращивании и откорме ɉɪɢɥɨɠɟɧɢɟ ʋ 10 ɤ Ɇɟɬɨɞɢɱɟɫɤɢɦ ɪɟɤɨɦɟɧɞɚɰɢɹɦ ɩɨ ɛɭɯɝɚɥɬɟɪɫɤɨɦɭ ɭɱɟɬɭ ɠɢɜɨɬɧɵɯ ɧɚ ɜɵɪɚɳɢɜɚɧɢɢ ɢ ɨɬɤɨɪɦɟ Ɍɢɩɨɜɚɹ ɮɨɪɦɚ ʋ ɋɏ-43 ȼɟɞɨɦɨɫɬɶ ɜɡɜɟɲɢɜɚɧɢɹ ɠɢɜɨɬɧɵɯ ɧɚ ɜɵɪɚɳɢɜɚɧɢɢ ɢ ɨɬɤɨɪɦɟ Ⱦɚɬɚ ɫɨɫɬɚɜɥɟɧɢɹ «______» ________________ 20____ ɝ. Ɉɪɝɚɧɢɡɚɰɢɹ _____________________________________________________________________ Ɏɟɪɦɚ (ɭɱɚɫɬɨɤ, ɰɟɯ) ______________________________________________________________ Ƚɪɭɩɩɚ (ɜɢɞ) ɠɢɜɨɬɧɵɯ ____________________________________________________________ Ɂɚ ɤɟɦ ɡɚɤɪɟɩɥɟɧɵ ɠɢɜɨɬɧɵɟ _______________________________________________________ (Ɏ.ɂ.Ɉ.) ɂɧɜɟɧɬɚɪɧɵɣ ɧɨɦɟɪ, ɤɥɢɱɤɚ, ɩɨɪɨɞɚ ɉɨɥ, ɜɨɡɪɚɫɬ, ɥɟɬ Ʉɨɥɢɱɟɫɬɜɨ, ɝɨɥɨɜ Ɇɚɫɫɚ, ɤɝ ɧɚ "___" _________ 20___ɝ. (ɩɪɟɞɵɞɭɳɟɟ ɜɡɜɟɲɢɜɚɧɢɟ) ɧɚ ɞɚɬɭ ɜɡɜɟɲɢɜɚɧɢɹ ɩɪɢɜɟɫɚ Ȼɪɢɝɚɞɢɪ _______________ ___________________________________ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ Ɂɨɨɬɟɯɧɢɤ _______________ ___________________________________ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ ȼɟɬɬɟɯɧɢɤ _______________ ___________________________________ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ 152 Глава II. Методические рекомендации по бухгалтерскому учету животных на выращивании и откорме ɉɪɢɥɨɠɟɧɢɟ ʋ 11 ɤ Ɇɟɬɨɞɢɱɟɫɤɢɦ ɪɟɤɨɦɟɧɞɚɰɢɹɦ ɩɨ ɛɭ ɯɝ ɚɥ ɬɟ ɪɫ ɤɨ ɦɭ ɭɱ ɟɬ ɭ ɠ ɢɜ ɨɬ ɧɵ ɯ ɧɚ ɜɵɪɚɳɢɜɚɧɢɢ ɢ ɨɬɤɨɪɦɟ Ɍɢɩɨɜɚɹ ɮɨ ɪɦ ɚ ʋ ɋ ɏ -44 Ɋɚ ɫɱ ɟɬ ʋ ______ ɨ ɞɜ ɢɠ ɟɧ ɢɢ ɠ ɢɜ ɨɬ ɧɵ ɯ ɧɚ ɜɵ ɪɚ ɳ ɢɜ ɚɧ ɢɢ ɢ ɨɬ ɤɨ ɪɦ ɟ Ⱦ ɚɬ ɚ ɫɨɫɬɚɜɥɟɧɢɹ «______» ________________ 20____ ɝ. Ɉɪɝɚɧɢɡɚɰɢɹ ______________________________________________________________ _____________________ Ɏ ɟɪ ɦɚ (ɭ ɱɚ ɫɬ ɨɤ ,ɰɟɯ ) ____________________________________________________________ ________________ Ɏ .ɂ .Ɉ . ɪɚɛɨɬɧɢɤɚ , ɡɚ ɤɨ ɬɨ ɪɵ ɦ ɡɚɤɪɟɩɥɟɧɵ ɠ ɢɜ ɨɬ ɧɵ ɟ ɍ ɱɟ ɬɧ ɚɹ ɝɪ ɭɩ ɩɚ ɠ ɢɜ ɨɬ ɧɵ ɯ Ɉ ɫɬ ɚɬ ɨɤ ɧɚ ɧɚ ɱɚ ɥɨ ɦɟ ɫɹɰ ɚ ɉ ɨɫ ɬɭ ɩɢ ɥɨ ȼɵɛɵɥɨ (ɤɪɨɦɟ ɩɚ ɞɟ ɠ ɚ) ɉɚɥɨ Ɉ ɫɬ ɚɬ ɨɤ ɧɚ ɤɨɧɟɰ ɦɟ ɫɹ ɰɚ ( ɧɚ ɞɚ ɬɭ ɜɡ ɜɟ ɲ ɢɜ ɚɧ ɢɹ ) ɉɪɢɜɟɫ Ʉɨɥɢɱɟɫɬɜɨ ɤɨɪɦɨɞɧɟɣ ɋɪɟɞɧɟ - ɫɭ ɬɨ ɱɧɵ ɣ ɩɟɪɟɜɟɫ , ɤɝ ɝɨɥɨɜ ɠ ɢɜ ɚɹ ɦɚ ɫɫ ɚ, ɤɝ ɝɨɥɨɜ ɠ ɢɜ ɚɹ ɦɚ ɫɫ ɚ, ɤɝ ɝɨɥɨɜ ɠ ɢɜ ɚɹ ɦɚ ɫɫ ɚ, ɤɝ ɝɨɥɨɜ ɠ ɢɜ ɚɹ ɦɚ ɫɫ ɚ, ɤɝ ɝɨɥɨɜ ɠ ɢɜ ɚɹ ɦɚ ɫɫ ɚ, ɤɝ Ȼɪɢɝɚɞɢɪ _______________ _________________________________ ɩɨ ɞɩ ɢɫ ɶ ɪɚɫɲɢɮ ɪɨɜɤɚ ɩɨ ɞɩ ɢɫ ɢ Ɂɨɨɬɟɯɧɢɤ _______________ _________________________________ ɩɨ ɞɩ ɢɫ ɶ ɪɚɫɲɢɮ ɪɨɜɤɚ ɩɨ ɞɩ ɢɫ ɢ ɉ ɪɨ ɜɟ ɪɢ ɥ ɛɭ ɯɝ ɚɥ ɬɟ ɪ _______________ _________________________________ ɩɨ ɞɩ ɢɫ ɶ ɪɚɫɲɢɮ ɪɨɜɤɚ ɩɨ ɞɩ ɢɫ ɢ 153 Глава II. Методические рекомендации по бухгалтерскому учету животных на выращивании и откорме ɉɪɢɥɨɠɟɧɢɟ ʋ 12 ɤ Ɇɟɬɨɞɢɱɟ ɫɤɢɦ ɪɟɤɨɦɟɧɞɚɰɢɹɦ ɩɨ ɛɭ ɯɝ ɚɥ ɬɟ ɪɫ ɤɨ ɦɭ ɭɱ ɟɬ ɭ ɠ ɢɜ ɨɬ ɧɵ ɯ ɧɚ ɜɵɪɚɳɢɜɚɧɢɢ ɢ ɨɬɤɨɪɦɟ Ɍɢɩɨɜɚɹ ɮɨ ɪɦ ɚ ʋ ɋ ɏ -106 ȼɟɞɨɦɨɫɬɶ ɭɱɟɬɚ ɞɜ ɢɠ ɟɧ ɢɹ ɠ ɢɜ ɨɬ ɧɵ ɯ ɧɚ ɜɵ ɪɚ ɳ ɢɜ ɚɧ ɢɢ ɢ ɨɬ ɤɨ ɪɦ ɟ ɩɨ ɫɱ ɟɬ ɭ ʋ _______ ɋɨɞɟɪɠɚɧɢɟ ɯɨɡɹɣɫɬɜɟɧɧɨɣ ɨɩɟɪɚɰɢɢ Ƚɪ ɭɩɩ ɚ ɠ ɢɜ ɨɬ ɧɵ ɯ ɧɚ ɜɵɪɚɳɢɜɚɧɢɢ ɢ ɨɬɤɨɪɦɟ Ɉ ɜɰ ɵ Ʉ ɨɡ ɵ Ɍɟɥɹɬɚ ɢ ɬ. ɞ. Ʉ ɨɪ ɪɟ ɫɩ ɨɧ ɞɢ ɪɭ - ɸ ɳ ɢɟ ɫɱ ɟɬ ɚ ɝɨɥɨɜ ɦɚ ɫɫ ɚ, ɤɝ ɫɭ ɦɦ ɚ ɝɨɥɨɜ ɦɚ ɫɫ ɚ, ɤɝ ɫɭ ɦɦ ɚ ɝɨɥɨɜ ɦɚ ɫɫ ɚ, ɤɝ ɫɭ ɦɦ ɚ ɝɨɥɨɜ ɦɚ ɫɫ ɚ, ɤɝ ɫɭ ɦɦ ɚ Ⱦɟɛɟɬ Ʉɪɟɞɢɬ Ɉ ɫɬ ɚɬ ɨɤ ɧɚ _____ 20__ ɝ. ɏ ɏ 1. 2. ... ɂ ɬɨ ɝɨ : ɏ ɏ Ɉ ɫɬ ɚɬ ɨɤ ɧɚ _____ 20__ ɝ. ɏ ɏ Ɋɭ ɤɨ ɜɨ ɞɢ ɬɟ ɥɶ _______________ _________________________________ ɩɨ ɞɩ ɢɫ ɶ ɪɚɫɲɢɮ ɪɨɜɤɚ ɩɨ ɞɩ ɢɫ ɢ Ȼɭ ɯɝ ɚɥ ɬɟ ɪ _______________ _________________________________ ɩɨ ɞɩ ɢɫ ɶ ɪɚɫɲɢɮ ɪɨɜɤɚ ɩɨ ɞɩ ɢɫ ɢ 154 Глава II. Методические рекомендации по бухгалтерскому учету животных на выращивании и откорме ɉɪɢɥɨɠɟɧɢɟ ʋ 13 ɤ Ɇɟɬɨɞɢɱɟɫɤɢɦ ɪɟɤɨɦɟɧɞɚɰɢɹɦ ɩɨ ɛɭɯɝɚɥɬɟɪɫɤɨɦɭ ɭɱɟɬɭ ɠɢɜɨɬɧɵɯ ɧɚ ɜɵɪɚɳɢɜɚɧɢɢ ɢ ɨɬɤɨɪɦɟ Ɍɢɩɨɜɚɹ ɮɨɪɦɚ ʋ ɋɏ-54 «ɍɬɜɟɪɠɞɚɸ» ______________________ __________ Ɏ.ɂ.Ɉ. ɪɭɤɨɜɨɞɢɬɟɥɹ ɩɨɞɩɢɫɶ «______» ________________ 20____ ɝ. ȺɄɌ ʋ ______ ɧɚ ɜɵɛɵɬɢɟ ɠɢɜɨɬɧɵɯ ɢ ɩɬɢɰ Ⱦɚɬɚ ɫɨɫɬɚɜɥɟɧɢɹ «______» ________________ 20____ ɝ. Ɉɪɝɚɧɢɡɚɰɢɹ _____________________________________________________________________ Ɏɟɪɦɚ (ɭɱɚɫɬɨɤ, ɰɟɯ) ______________________________________________________________ ɉɪɢɱɢɧɚ ɜɵɛɵɬɢɹ ɢ ɞɢɚɝɧɨɡ ________________________________________________________ ________________________________________________________________________________ _ Ƚɪɭɩɩɚ (ɜɢɞ) ɠɢɜɨɬɧɵɯ ɂɧɜɟɧɬɚɪɧɵɣ ɧɨɦɟɪ, ɤɥɢɱɤɚ, ɩɨɪɨɞɚ ɉɨɥ, ɜɨɡɪɚɫɬ, ɥɟɬ ɍɩɢɬɚɧ- ɧɨɫɬɶ Ʉɨɥɢ- ɱɟɫɬɜɨ ɝɨɥɨɜ ɀɢɜɚɹ ɦɚɫɫɚ, ɤɝ Ȼɚɥɚɧɫɨɜɚɹ ɫɬɨɢɦɨɫɬɶ ȼɵɛɵɜɚɸɳɢɟ ɠɢɜɨɬɧɵɟ ɡɚɤɪɟɩɥɟɧɵ ɡɚ ɪɚɛɨɬɧɢɤɨɦ Ɏ.ɂ.Ɉ. ɩɨɞɩɢɫɶ ɉɟɪɟɱɟɧɶ ɩɪɢɥɚɝɚɟɦɨɣ ɞɨɤɭɦɟɧɬɚɰɢɢ: 1. Ⱥɤɬɵ ɧɚ ɜɵɛɪɨɜɤɭ ɠɢɜɨɬɧɵɯ ɢɡ ɨɫɧɨɜɧɨɝɨ ɫɬɚɞɚ ʋ _____________ ɨɬ «______» ________________ 20____ ɝ. ʋ _____________ ɨɬ «______» ________________ 20____ ɝ. Ȼɪɢɝɚɞ ɢɪ _______________ _______________________ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ Ɂɨɨɬɟɯ ɧɢɤ _______________ _______________________ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ ȼɟɬɬɟɯ ɧɢɤ _______________ _______________________ ɩɨɞɩɢɫɶ ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
