Бухгалтерський облік капіталу підприємства (власності, пасивів). Навчальний посібник

“ ” ...

Author: Сопко В.В.

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( , )

—2006

657:658.14 65.052 54 !"#! " "$%% &!' $#"' ()* !#+,!#-)!* !,&!* %!,$(//% ,!, #"# /)#!#, $/- 9 7 ," 2 -'/* 2006 $%. !"#! " "$%% &!' $#"' !,$(// !, /# ;$## “ ”, $/- 9 2 ," 27 </!= 2005 $%.

!": .. — "/$ !,&!> !#%, ;$?($, ()@ !#+,!#-)!@ /$*-)!-!,&!@ %!,$(//; .. — "/$ !,&!> !#%, ;$?($, ()@ !#+,!#-)!@ %!,$(// >#$&> />!-*,@ .. 54 %>*#-/$()@ C-, #;,/#-% ;,";$D(/# (-#(!(/,, ;#(,): #&. ;(,C!. — .: !/$ !#&#-)! -,/$#/%$, 2006. —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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 1. #$%&'&*&+/2/ %5 &!+5/758/:/ & &; <& ='&;

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1.1. !#-,H ",'& ((/ ;C%" C%>*#-/$()* C-,% ;#(, (#;,/#-%, -#(!(/,) ;,";$D(/#. . . . . . . . . . . . . . . . . . . . . . . . . . 8 1.2. (/$,= $H/% !,-;$# (%/!(/, #;,/#-% (;#(,, -#(!(/,) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 1.3. #;$= ;C%" C%>*#-/$()* C-,% %;$#-,!!, ;#(# (#;,/#-, -#(!,(/'). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 2. <& ='&5 =>+5*%$! ?@&+& & */@= *5 &+& @5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46

2.1. (! ;C%" C-,% -#(!* #;,/#-% . . . . . . . . . . . . . . . . . 2.2. C-, ?$%#!!= /# $%>% -#(!* #;,/#-% "!(,C!* (,!","%#-)!*) — ;$#/!*, "$<#!*, %!,+;#-)!* — ;,";$D(/# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.2.1. O#*#-)!, ;/#!!= C-,% ?$%#!!= /# $%>% -#(!* #;,/#-% "!(,C!* (,!","%#-)!*) ;,";$D(/# . . . . . . . 2.2.2. C-, -#(!* #;,/#-% "!(,C!* ;$#/!* ;,";$D(/# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.2.3. C-, -#(!* #;,/#-% "!(,C!* "$<#!* #C %!,+;#-)!* ;,";$D(/# . . . . . . . . . . . . . . . . . . . . . . . . . . 2.3. C-, ?$%#!!= /# $%>% -#(!* #;,/#-% ;,";$D(/ — *(;"#$()> /#$(/ !#+,!$!* /;% . . . . . . . . . . . . . . . . . . 2.3.1. O#*#-)!, ;/#!!= C-,% ?$%#!!= /# $%>% -#(!* #;,/#-% ;,";$D(/ — *(;"#$()> /#$(/ !#+,!$!* /;%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.3.2. /"# C-,% (/#/%/!* #;,/#-% *(;"#$()> /#$(/ !#+,!$!* /;% . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.3.3. /"# C-,% ,!I> ", -#(!* #;,/#-% ;,";$D(/ — *(;"#$()> /#$(/ !#+,!$!* /;% . . . . . . 3

46 67 67 68 79 81 81 83 90

2.4. C-, ?$%#!!= /# $%>% -#(!* #;,/#-% ;,";$D(/ — *(;"#$()> /#$(/ #+,!$!* /;% . . . . . . . . . . . . . . . . . . . 91 2.4.1. O#*#-)!, ;/#!!= ;C%" C-,% ?$%#!!= /# $%>% -#(!* #;,/#-% ;,";$D(/ — *(;"#$()> /#$(/ #+,!$!* /;% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 2.4.2. /"# C-,% (/#/%/!* #;,/#-% *(;"#$()> /#$(/ #+,!$!* /;%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 2.4.3. /"# C-,% ,!I> ", -#(!* #;,/#-% #+,!$!* /#$(/# . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 2.5. C-, #;,/#-% +,-)* >#$#/$% . . . . . . . . . . . . . . . . . . . . . . 106 2.5.1. !,-;$## >#$#/$(/# #;,/#-% +,-)* ;$H!#&!!= (>#$#/$%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 2.5.2. O#*#-)!# ;C%"# C-,% #;,/#-% +,-)* ;$H!#&!!= . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 109 2.5.3. /"# C-,% $> $,H!", +,-)* ?,!#!(%#!!= , +,-)> !#">"<!) . . . . . . . . . . . . . . . . . . . . . . . . 112 2.5.4. (C-(/, /" C-,% *%#!,/#$! ";* . . 116 3. <& ='&5 =>+5*%$! ?@&+& & */@= <&7;@&&+& @5
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122

3.1. !,-;$## (%/!,(/) ;H* #;,/#-% ;,";$D(/# = C’D/# C-,% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 3.2. (/#/H#+,=, *$%;%#!!=, -#(?,#+,= ;H* #;,/#-% % ?$, $"/% /# /"# C-,% @* !#=!(/, /# $%>% . . . . . . 134 3.2.1. O#*#-)!, ;/#!!= . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 134 3.2.2. /"# ;C%" C%>*#-/$()* C-,% ;H* #;,/#-% % ?$, $"/, C#!% . . . . . . . . . . . . . . . . . . . . . . . 148 3.3. %/!,(/), ((/#/H#+,=, *$%;%#!!=, -#(?,#+,= ;H* #;,/#-% % ?$, ,(, +,!!> ;#;$, /# ;C%"# C-,% @* !#=!(/, /# $%>% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 3.3.1. O#*#-)!, ;/#!!= . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 156 3.3.2. O#*#-)!# >#$#/$(/# C-,*#+,@ = C’D/# C-,% ;H* #;,/#-%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 160 3.3.3. /"# ;C%" C%>*#-/$()* C-,% C-,*#+,@!> ;H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 3.4. %/!,(/), ((/#/H#+,=, *$%;%#!!=, -#(?,#+,= ;H* #;,/#-%, "$<#!* % ?$, $+,@!* (/#$!*) $"/% (#/$,#-)!> +,!!(/@, $C,/ , ;(-%*), /# ;C%"# C-,% @* ?$%#!!=, !#=!(/, /# $%>% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 3.4.1. O#*#-)!, ;/#!!= . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 3.4.2. /"# ;C%" C%>*#-/$()* C-,% ;H* #;,/#-% % ?$, $+,@!* (/#$!*) $"/%. . . . . . . . 178 3.5. %/!,(/), ((/#/H#+,=, *$%;%#!!=, -#(?,#+,= ;H* #;,/#-% % ?$, H#-%&! !#@#! $C& (- /# ;C%"# C-,% @* !#=!(/, /# $%>% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 185 4

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4.1. !,-;$## (%/!,(/) /&#( $(/%#!* !# ;,";$D(/, (%(;,-)!* #;,/#-% /# (! ;C%" @* C-,%. 193 4.1.1. !,-;$## (%/!,(/) (%(;,-)!* #;,/#-% . . . . . 193 4.1.2. (! ;C%" C-,% (%(;,-)!* #;,/#-% . . . . . . . . 208 4.2. O#*#-)!# ;C%"# C-,% ?$%#!!=, !#=!(/, /# $%>% (%(;,-)!* #;,/#-% !# ;,";$D(/, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213 4.3. /"# C-,% ?$%#!!=, !#=!(/, /# $%>% (%(;,-)!* #;,/#-% % ?$, H#*#-)!"$<#!> ;"#/, , HC$, . . . . . . . . . . . 218 4.3.1. O#*#-)!, ;/#!!= ;C%" C-,% ;"#/, . . . . . . . . . . 218 4.3.2. O#*#-)!# ;C%"# C-,% ;"#/, , HC$, % ((/, $#>%!, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223 4.4. /"# C-,% ?$%#!!=, !#=!(/, /# $%>% (%(;,-)!* #;,/#-% % ?$, ,(+> ;"#/, , HC$, . . . . . . . . . . . 240 4.4.1. O#*#-)!, ;/#!!= . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240 4.4.2. O#*#-)!# ;C%"# C-,% ,(+> ;"#/, , HC$, % ((/, $#>%!, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241 4.5. (C-(/, C-,% ?$%#!!=, !#=!(/, /# $%>% (%(;,-)!* #;,/#-% % ?$, H#*#-)!"$<#!> HC$, !# (+,#-)! (/$#>%#!!= /# C’=H> ;-#/<, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 4.5.1. O#*#-)!, ;/#!!= . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 4.5.2. O#*#-)!# ;C%"# C-,% HC$, !# (+,#-)! (/$#>%#!!= ((/, $#>%!, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244 C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 264

5

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277

278

0,9327 0,9167 0,9010 0,8856 0,8706 0,8131 0,7599 0,7107 0,6651 0,6227 0,5835 0,5470 0,5132 0,4523 0,3996 0,3759

0,9235 0,9054 0,8877 0,8704 0,8535 0,7894 0,7307 0,6768 0,6274 0,5820 0,5403 0,5019 0,4665 0,4039 0,3506 0,3269

0,9143 0,8942 0,8746 0,8554 0,8368 0,7664 0,7026 0,6446 0,5919 0,5439 0,5002 0,4604 0,4241 0,3606 0,3075 0,2843

7

8

9

278

13 0,8787 0,8509 0,8240 0,7981 0,7730 0,6810 0,6006 0,5303 0,4688 0,4150 0,3677 0,3262 0,2897 0,2292 0,1821 0,1625

12 0,8874 0,8615 0,8364 0,8121 0,7885 0,7014 0,6246 0,5568 0,4970 0,4440 0,3971 0,3555 0,3186 0,2567 0,2076 0,1869

11 0,8963 0,8723 0,8489 0,8263 0,8043 0,7224 0,6496 0,5847 0,5268 0,4751 0,4289 0,3875 0,3505 0,2875 0,2366 0,2149

10 0,9053 0,8832 0,8617 0,8407 0,8203 0,7441 0,6756 0,6139 0,5584 0,5083 0,4632 0,4224 0,3855 0,3220 0,2697 0,2472

0,9420 0,9282 0,9145 0,9011 0,8880 0,8375 0,7903 0,7462 0,7050 0,6663 0,6302 0,5963 0,5645 0,5066 0,4556 0,4323

9,00 % 10,00 % 12,00 % 14,00 % 15,00 %

6

8,00 %

0,9515 0,9398 0,9283 0,9169 0,9057 0,8626 0,8219 0,7835 0,7473 0,7130 0,6806 0,6499 0,6209 0,5674 0,5194 0,4972

7,00 %

5

6,00 %

0,9610 0,9515 0,9422 0,9330 0,9238 0,8885 0,8548 0,8227 0,7921 0,7629 0,7350 0,7084 0,6830 0,6355 0,5921 0,5718

5,00 %

4

4,00 %

0,9706 0,9634 0,9563 0,9493 0,9423 0,9151 0,8890 0,8638 0,8396 0,8163 0,7938 0,7722 0,7513 0,7118 0,6750 0,6575

3,00 %

3

2,00 %

0,9803 0,9755 0,9707 0,9659 0,9612 0,9426 0,9246 0,9070 0,8900 0,8734 0,8573 0,8417 0,8264 0,7972 0,7695 0,7561

1,75 %

2

1,5 0%

0,9901 0,9877 0,9852 0,9828 0,9804 0,9709 0,9615 0,9524 0,9434 0,9346 0,9259 0,9174 0,9091 0,8929 0,8772 0,8696

1,25 %

6 Q.1

1

1,0 0%

%$<$!/JG 5!%/ %? 1 E. . 75 <$!/&'

H5@%&!; %$<$!/J?&V 5!%& %/

' K

279 279

30 0,7419 0,6889 0,6398 0,5942 0,5521 0,4120 0,3083 0,2314 0,1741 0,1314 0,0994 0,0754 0,0573 0,0334 0,0196 0,0151

29 0,7493 0,6975 0,6494 0,6046 0,5631 0,4243 0,3207 0,2429 0,1846 0,1406 0,1073 0,0822 0,0630 0,0374 0,0224 0,0174

28 0,7568 0,7062 0,6591 0,6152 0,5744 0,4371 0,3335 0,2551 0,1956 0,1504 0,1159 0,0895 0,0693 0,0419 0,0255 0,0200

27 0,7644 0,7150 0,6690 0,6260 0,5859 0,4502 0,3468 0,2678 0,2074 0,1609 0,1252 0,0976 0,0763 0,0469 0,0291 0,0230

26 0,7720 0,7240 0,6790 0,6369 0,5976 0,4637 0,3607 0,2812 0,2198 0,1722 0,1352 0,1064 0,0839 0,0525 0,0331 0,0264

25 0,7798 0,7330 0,6892 0,6481 0,6095 0,4776 0,3751 0,2953 0,2330 0,1842 0,1460 0,1160 0,0923 0,0588 0,0378 0,0304

24 0,7876 0,7422 0,6995 0,6594 0,6217 0,4919 0,3901 0,3101 0,2470 0,1971 0,1577 0,1264 0,1015 0,0659 0,0431 0,0349

23 0,7954 0,7515 0,7100 0,6710 0,6342 0,5067 0,4057 0,3256 0,2618 0,2109 0,1703 0,1378 0,1117 0,0738 0,0491 0,0402

22 0,8034 0,7609 0,7207 0,6827 0,6468 0,5219 0,4220 0,3418 0,2775 0,2257 0,1839 0,1502 0,1228 0,0826 0,0560 0,0462

21 0,8114 0,7704 0,7315 0,6947 0,6598 0,5375 0,4388 0,3589 0,2942 0,2415 0,1987 0,1637 0,1351 0,0926 0,0638 0,0531

20 0,8195 0,7800 0,7425 0,7068 0,6730 0,5537 0,4564 0,3769 0,3118 0,2584 0,2145 0,1784 0,1486 0,1037 0,0728 0,0611

19 0,8277 0,7898 0,7536 0,7192 0,6864 0,5703 0,4746 0,3957 0,3305 0,2765 0,2317 0,1945 0,1635 0,1161 0,0829 0,0703

18 0,8360 0,7996 0,7649 0,7318 0,7002 0,5874 0,4936 0,4155 0,3503 0,2959 0,2502 0,2120 0,1799 0,1300 0,0946 0,0808

17 0,8444 0,8096 0,7764 0,7446 0,7142 0,6050 0,5134 0,4363 0,3714 0,3166 0,2703 0,2311 0,1978 0,1456 0,1078 0,0929

16 0,8528 0,8197 0,7880 0,7576 0,7284 0,6232 0,5339 0,4581 0,3936 0,3387 0,2919 0,2519 0,2176 0,1631 0,1229 0,1069

15 0,8613 0,8300 0,7999 0,7709 0,7430 0,6419 0,5553 0,4810 0,4173 0,3624 0,3152 0,2745 0,2394 0,1827 0,1401 0,1229

14 0,8700 0,8404 0,8118 0,7844 0,7579 0,6611 0,5775 0,5051 0,4423 0,3878 0,3405 0,2992 0,2633 0,2046 0,1597 0,1413

280

7,6517 7,5681 7,4859 7,4051 7,3255 7,0197 6,7327 6,4632 6,2098 5,9713 5,7466 5,5348 5,3349 4,9676 4,6389 4,4873

8,5660 8,4623 8,3605 8,2605 8,1622 7,7861 7,4353 7,1078 6,8017 6,5152 6,2469 5,9952 5,7590 5,3282 4,9464 4,7716

9,4713 9,3455 9,2222 9,1012 8,9826 8,5302 8,1109 7,7217 7,3601 7,0236 6,7101 6,4177 6,1446 5,6502 5,2161 5,0188

8

9

10

280

15 13,8651 13,6005 13,3432 13,0929 12,8493 11,9379 11,1184 10,3797 9,7122 9,1079 8,5595 8,0607 7,6061 6,8109 6,1422 5,8474

14 13,0037 12,7706 12,5434 12,3220 12,1062 11,2961 10,5631 9,8986 9,2950 8,7455 8,2442 7,7862 7,3667 6,6282 6,0021 5,7245

13 12,1337 11,9302 11,7315 11,5376 11,3484 10,6350 9,9856 9,3936 8,8527 8,3577 7,9038 7,4869 7,1034 6,4235 5,8424 5,5831

12 11,2551 11,0793 10,9075 10,7395 10,5753 9,9540 9,3851 8,8633 8,3838 7,9427 7,5361 7,1607 6,8137 6,1944 5,6603 5,4206

11 10,3676 10,2178 10,0711 9,9275 9,7868 9,2526 8,7605 8,3064 7,8869 7,4987 7,1390 6,8052 6,4951 5,9377 5,4527 5,2337

6,7282 6,6627 6,5982 6,5346 6,4720 6,2303 6,0021 5,7864 5,5824 5,3893 5,2064 5,0330 4,8684 4,5638 4,2883 4,1604

7

5,7955 5,7460 5,6972 5,6490 5,6014 5,4172 5,2421 5,0757 4,9173 4,7665 4,6229 4,4859 4,3553 4,1114 3,8887 3,7845

9,00 % 10,00 % 12,00 % 14,00 % 15,00 %

6

8,00 %

4,8534 4,8178 4,7826 4,7479 4,7135 4,5797 4,4518 4,3295 4,2124 4,1002 3,9927 3,8897 3,7908 3,6048 3,4331 3,3522

7,00 %

5

6,00 %

3,9020 3,8781 3,8544 3,8309 3,8077 3,7171 3,6299 3,5460 3,4651 3,3872 3,3121 3,2397 3,1699 3,0373 2,9137 2,8550

5,00 %

4

4,00 %

2,9410 2,9265 2,9122 2,8980 2,8839 2,8286 2,7751 2,7232 2,6730 2,6243 2,5771 2,5313 2,4869 2,4018 2,3216 2,2832

3,00 %

3

2,00 %

1,9704 1,9631 1,9559 1,9487 1,9416 1,9135 1,8861 1,8594 1,8334 1,8080 1,7833 1,7591 1,7355 1,6901 1,6467 1,6257

1,75 %

2

1,50 %

0,9901 0,9877 0,9852 0,9828 0,9804 0,9709 0,9615 0,9524 0,9434 0,9346 0,9259 0,9174 0,9091 0,8929 0,8772 0,8696

1,25 %

6 Q.2

1

1,00 %

%$<$!/JG 5!%/ %? 5=V%$%= 1 +!&J. &'. 75 <$!/&'

281 281

30 25,8077 24,8889 24,0158 23,1858 22,3965 19,6004 17,2920 15,3725 13,7648 12,4090 11,2578 10,2737 9,4269 8,0552 7,0027 6,5660

29 25,0658 24,2000 23,3761 22,5916 21,8444 19,1885 16,9837 15,1411 13,5907 12,2777 11,1584 10,1983 9,3696 8,0218 6,9830 6,5509

28 24,3164 23,5025 22,7267 2t,9870 21,2813 18,7641 16,6631 14,8981 13,4062 12,1371 11,0511 10,1161 9,3066 7,9844 6,9607 6,5335

27 23,5596 22,7963 22,0676 21,3717 20,7069 18,3270 16,3296 14,6430 13,2105 11,9867 10,9352 10,0266 9,2372 7,9426 6,9352 6,5135

26 22,7952 22,0813 21,3986 20,7457 20,1210 17,8768 15,9828 14,3752 13,0032 11,8258 10,8100 9,9290 9,1609 7,8957 6,9061 6,4906

25 22,0232 21,3573 20,7196 20,1088 19,5235 17,4131 15,6221 14,0939 12,7834 11,6536 10,6748 9,8226 9,0770 7,8431 6,8729 6,4641

24 21,2434 20,6242 20,0304 19,4607 18,9139 16,9355 15,2470 13,7986 12,5504 11,4693 10,5288 9,7066 8,9847 7,7843 6,8351 6,4338

23 20,4558 19,8820 19,3309 18,8012 18,2922 16,4436 14,8568 13,4886 12,3034 11,2722 10,3711 9,5802 8,8832 7,7184 6,7921 6,3988

22 19,6604 19,1306 18,6208 18,1303 17,6580 15,9369 14,4511 13,1630 12,0416 11,0612 10,2007 9,4424 8,7715 7,6446 6,7429 6,3587

21 18,8570 18,3697 17,9001 17,4475 17,0112 15,4150 14,0292 12,8212 11,7641 10,8355 10,0168 9,2922 8,6487 7,5620 6,6870 6,3125

20 18,0456 17,5993 17,1686 16,7529 16,3514 14,8775 13,5903 12,4622 11,4699 10,5940 9,8181 9,1285 8,5136 7,4694 6,6231 6,2593

19 17,2260 16,8193 16,4262 16,0461 15,6785 14,3238 13,1339 12,0853 11,1581 10,3356 9,6036 8,9501 8,3649 7,3658 6,5504 6,1982

18 16,3983 16,0295 15,6726 15,3269 14,9920 13,7535 12,6593 11,6896 10,8276 10,0591 9,3719 8,7556 8,2014 7,2497 6,4674 6,1280

17 15,5623 15,2299 14,9076 14,5951 14,2919 13,1661 12,1657 11,2741 10,4773 9,7632 9,1216 8,5436 8,0216 7,1196 6,3729 6,0472

16 14,7179 14,4203 14,1313 13,8505 13,5777 12,5611 11,6523 10,8378 10,1059 9,4466 8,8514 8,3126 7,8237 6,9740 6,2651 5,9542

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