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 |
Опубликовано: 16 Сентября 2005
2005-09-16