bukhgaltersky_oblik / Мисака Г.В., Шарманська В.М. Бухгалтерський облік
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? + B 8.
8 -!:
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1. 5 " – 30% |
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’ ( – |
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240 000 )08) |
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2. |
8 ’ )08 |
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3. ) ’ : |
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– 370 000 , – 150 000 |
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4. |
8 |
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5. |
5 ’ )08, % |
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6. |
8 |
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7. |
5 " " " |
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? + B 9
8 -!:
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? (! &0 3(9 |
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1. ) " $ |
45 480 |
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( )08) |
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2. |
( ! ! ( |
720 |
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3. |
( |
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4. |
( $ |
110 |
5. |
I : |
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! ( )08) |
47 760 |
- ! ( )08) |
53 820 |
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6. |
+ |
61 080 |
7. |
+ *8 * |
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* " : – 40 698 , *8 – 417 .
301
? + B 10
8 -!:
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? (! &0 3(9 |
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1. ) ! ! - |
138 720 |
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$ ( )08) |
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2. |
( ( )08) |
5 040 |
3. |
5 (45%) |
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4. |
* " |
210 000 |
$ |
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5. |
( " |
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6. |
5 (52%) |
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7. |
I ( )08) |
312 448 |
8. |
+ |
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* " : – 108 746 , ! -– 49 915 .
? + B 11
8 -!:
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? (! &0 3(9 |
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1. ( ( )08) |
174 600 |
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2. ? ! ! |
2 000 |
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( )08) |
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3. ( |
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4. |
( ( )08) |
1 500 |
5. |
8 $ |
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6. |
( ! - |
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! |
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7. |
5 $ |
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( – 1 800 , ! – 8 ) |
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302
? + B 12
8 -!:
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? (! &0 3(9 |
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1. ) " $ ’ : |
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– 34 000 |
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- – 33 000 |
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2. ( ’ $ - |
2 100 |
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$ ( )08) |
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3. |
5 )08 ’ $ ’ - |
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4. |
( , % " ! |
610 |
5. |
( , ’ |
780 |
6. |
8 ! ’ |
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7. ) " )08 $ |
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? + B 13
8 -!:
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? (! &0 3(9 |
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1. ) $ - - |
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( ) |
2 000 |
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2. ) (40% |
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)08) |
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3. |
8 )08 |
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4. |
8 % FO) ( ) |
427 |
5. |
5 |
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)08 |
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6. |
* " " - |
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? + B 14
8 -!:
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? (! &0 3(9 |
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1. |
) " ’ : |
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– 250 000 , – 50 000 |
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- |
– 235 000 |
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2. |
) " $ ’ : |
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– 724 650 , – 469 780 |
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- |
– 200 000 |
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3. |
) " $ ’ : |
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– 112 700 , – 34 520 |
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– 82 000 |
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303
? + B 15
8 -!:
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? (! &0 3(9 |
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1. |
0 - |
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! ( )08). I - |
112 200 |
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2. |
5 , |
3 648 |
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3. |
5 - |
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4. |
? (8 “+ ” ! |
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( )08) |
22 740 |
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5. |
( ! |
30 840 |
( )08) |
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6. |
8 % ( |
675 |
$) |
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7. ) " |
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(8 “+ ” |
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? + B 16
8 -!:
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? (! &0 3(9 |
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1. ) ! ! - |
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! ! ! ( )08) |
16 200 |
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2. |
( , ! |
5 760 |
( )08) |
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3. ) ( )08) |
236 400 |
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4. |
5 , |
41 557 |
5. |
5 - |
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6. |
( ! ! |
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7. |
* ’ $ |
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304
? + B 17
8 -!:
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? (! &0 3(9 |
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1. |
( |
200 000 |
2. |
8 ( )08) |
2 040 |
3. |
? ! ! |
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( )08) |
5 460 |
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4. |
8 $ |
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5. |
( ! ! ! |
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6. |
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4 000 |
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5 $ : |
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( – 1 700 , ! – 11 |
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( – 210 , ! – 2 ) |
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? + B 18
8 -!:
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? (! &0 3(9 |
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1. ) ! $ " |
156 720 |
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( )08) |
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2. |
( ( )08) |
3 520 |
3. |
5 (44%) |
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4. |
( , " ! |
120 000 |
( )08) |
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5. ) " |
? |
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6. |
5 (46%) |
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7. |
I ( )08) |
442 852 |
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+ |
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* " : – 138 116 , ! -– 58 175 .
305
? + B 19
8 -!:
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? (! &0 3(9 |
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1. |
( - |
150 000 |
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2. |
8 )08 - |
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3. |
( $ ( ) |
200 |
4. ) " " - |
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5. |
? $ |
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6. |
5 $ : |
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- – 3 500 ; |
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- – 900 000 , – 7 800 . |
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7. |
( ( )08) |
300 |
? + B 20
8 -!:
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? (! &0 3(9 |
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1. I $ ( )08) |
60 000 |
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! |
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2. |
+ ! ! |
42 000 |
3. |
( ! ! ( . . |
5 400 |
)08), % |
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4. |
* |
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5. |
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120 000 |
( – 24% ) |
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6. |
5 ( ): |
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7. 5 , ( – |
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10% , – 30 ) |
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306
? + B 21
8 -!:
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? (! &0 3(9 |
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1. I ( )08): ! , |
52 980 |
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! |
217 636 |
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2. |
+ |
194 287 |
3. |
? ! ! |
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! ( )08) |
6 250 |
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4. |
5 – 7 360, - |
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! – 6 187 |
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5. |
8 |
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6. |
5 $ , % $ - |
793 |
$ ! |
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7. |
8 |
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? + B 22
8 -!:
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? (! &0 3(9 |
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1. ( ! ( |
72 360 |
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)08) |
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2. |
( ! ! ( |
1 140 |
)08) |
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3. ) " |
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4. |
( $ |
265 |
5. |
I : |
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! ( )08) |
38 950 |
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! ( )08) |
107 940 |
6. |
5 ’ )08 |
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7. |
+ |
89 805 |
8. |
+ *8 * |
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* " : – 51 206 , *8 – 974 .
307
? + B 23
8 -!:
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? (! &0 3(9 |
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1. |
5 " |
8 000 |
2. 5 " " " - |
4 856 |
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3. I $ ( . . )08) - |
14 400 |
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4. |
+ ! ! |
8 724 |
5. |
* |
52 000 |
6. |
( " ! |
10 058 |
7. |
8 |
9 986 |
8. |
0 |
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? + B 24
8 -!:
|
? (! &0 3(9 |
, ) |
1. ( (10% ) |
? |
|
1000 USD. H 5&6 – 5,31 / 1 USD. |
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2. |
8 $ ’ " - |
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. H 5&6 ! ! |
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! – 5,30 /1USD. |
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3. ) (0,2%) |
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4. |
8 $ 5&6 |
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(H 5&6 – 5,34 / 1 USD.) |
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5. |
+ ! ! |
32 000 |
6. |
8 ! ! |
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308
? + B 25
8 -!:
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? (! &0 3(9 |
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1. |
8 % : |
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- |
|
34 000 |
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- |
|
3 710 |
2. |
5 : |
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- |
! |
4 380 |
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- |
! |
3 598 |
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- |
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2 749 |
3. |
5 . |
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4. |
6 ! |
1 733 |
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5. |
5 " $ |
65 000 |
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( )08) |
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6. |
8 |
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7. ) , $ - |
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? + B 26
8 -!:
? (! &0 3(9 |
, ) |
1. ) (20% - |
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) 1000 USD. H 5&6-5,34 /1 USD. |
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2. 5 " H 5&6 |
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! ! ! – 5,33 /1USD. |
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3. ( |
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4. 8 $, % 5&6 |
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(H 5&6 – 5,35 / 1 USD.) |
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5. ) " " $ $ (H – 5,38 |
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/ 1 USD, – 3%) |
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6. * $ $ (H 5&6 – 5,36 |
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/ 1 USD.) |
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309
? + B 27
8 -!:
|
? (! &0 3(9 |
, ) |
1. |
I ! ( )08): |
|
- |
! |
54 660 |
- |
! |
111 900 |
2. |
+ ! ! |
76 580 |
3. |
( ! ! ! - |
4 260 |
( )08) |
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4. |
5 – 4 960, - |
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! – 3 749 |
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5. |
8 |
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6. |
5 $ , % $ - |
793 |
$ ! |
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7. |
8 |
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? + B 28
5 F) “' ” -200/ :
) +.8., , – 850 . * 12.03 18.03 . (+ – 14 , " -– 5302 ).
I$ H.)., , – 700 . + , -18 .
B (.B., , – 450 . ( 16.03 – -24 . * 12 – 4100 )
) ).H., VB , 6,20 . 8 85 . 5 25 %.
+ $ +. ., $ V , 470 . 520 %.
H$ ?.)., - , 500 . ) ! T?J+ B !.
F 200/ – 295 , -– 410 .
8 -, -!.
310