| 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
