Краткая таблица соответствия между счетами российского бухучёта и US GAAP

Сравнительный учет: US GAAP & Российский учет
Опубликовано: 16 сентября 2005


I. Long-term investments
01 Fixed assets
02 Depreciation of fixed assets
03 Long-term leased fixed assets
04 Intangible assets
05 Amortization of intangible assets
06 Long-term financial investments
07 Equipment
08 Capital investment
II. Stores and supplies
10 Inventories
13 Depreciation of low-value and quick-wearing objects
19 Value-added taxes
III. Production costs
20 Basic production
25 General production costs
26 General overhead costs
IV. Finished goods and sales
40 Finished products
45 Shipped goods
46 Sales of products
V. Monetary resources
50 Cash on hand
51 Cash in bank (Settlement account)
52 Foreign currency account
VI. Settlements (Accounts payable)
60 Settlements with suppliers and contractors
61 Settlements on paid advances
62 Settlements with purchasers and customers
68 Settlements with state budgets
69 Settlements on social security and pensions
70 Settlements for payroll
78 Settlements with subsidiaries
79 Intra-organizational payments
VII. Financial results and use of profit
80 Profits and losses
VIII. Capital and reserves
85 Authorized capital
86 Reserved capital
87 Additional paid-in capital
88 Retained profit (loss)
IX. Credits and financing
X. Off balance-sheet accounts