3

Мі????? ??і ? ???ь?ї ???? У???

К?’ян?ь-П?і???й ???о-???і?? ??і?м-і???т

Б??????й ??к

(?і?? ?????-???? ??)

З??

Мі???? ???? ? ?????я ??? ? ??????и ???р??

О?ік ???? ??ів

О?ік ??????х ???ій ? і?? ???в

О?ік ???????? (????) ??в’я??

О?ік ???о-?????? ????й (???в)

Мі???? ???? ? ?????я ??? ? ??????и ?????и

З??:

1. Б?г???ь?й ??к: ??і?ь ? ???ня

2. П??? ??лю??я ?га???ї ???????о ???

3. З??????я? ???? ???????о ???

4. П?н ???ів ? ?? ???е???а

5. Мі???? ? ?????і ????и ???????о ???

Лі????:

1. З?? У??? ?д 16.07.1999 р. №996ХІV «П? ??????? ??к ? ????у ?і?і?ь в
У???»;

2. П?н ?х??в ???????о ??? ???в, ????, ??в’я?? і ??????х ???ій ???єм?в і
?????й;

3. О??? М.Ф. Б??????й ??к ? сг ???є???. Пі???к. – К.: А??? ???, 2001,
с. 8–48.

4. Б???ь Ф. Б??????й ????? ??к. Пі???к. – Ж???: ЖІТІ, 2000, с. 7–40.

5. С?? В. Б??????й ??к: Н????й ????. – Т????: А??, 2005, с. 121–129.

6. П??іє?о В.Я. Б??????й ??к у ????? ??????. Пі???к. – К.: «Ц?? ?????
?????», 2005. – с. 67–80.

7. М???в М.Г. Н?і???і ????и в ???????у ???. П??ня ?????ня. – К.: В?а
??а, 2002, с. 5–8, 122–212.

8. Л???? О.В. Б??????й ????? ??к. Пі???к. – К.: В????во «Ц?? ?????
?????», 2005. – с. 4–45.

1. Б??????й ??к: ??і?ь ? ???ня

С?? 1.1.
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3

С?? 1.2.
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3

Сх?а. 1.3.
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3

С?? 1.4. В?и ??? ???о ?д ??? ????а?в
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3

С?? 1.5. Від???? ?ж ??в???? ? ????? ????

О??аФі???? ??кУ????ь?й ??к1. О?в’я??і?ь ???я ???О?в’я???, ???і?о ?
?????? ??в.Н??в’я???, ???? ?д ?? ????а.2. М?а ???я ???Н???и і????ю ?о
????е ????е, р????и ?я???і ? ?х ???? ??ів ???є??а.Н???и і????ю ?я ??ня?я
??? в ???і?і ???є???.3. К??т??і і???ціїВ??і?і (?????о, ????и),

З???і (?????, і?і ?????і ??и).В??і?і (?????о, ????и)

4. Ф?? ??-??я і????їІ????ю ???ю? ??? в ????у ???.І????ю ???ю? в ????у,
??????, ?????у ???х.5. П?і????ь ?і???В ??і ??.За ??-я?й ???: ?ся?, ???л,
?к, ???о.6. Об’єк? ?іт-??іПі??є??о.Пі??є??о, ???, ????л, ?д ????ї.7.
С??нь ???і????і ? ???и в ???А?і????в? ???і????ь.Д???ін?? ???і????ь (???,
????ня).8. С??нь ?????і і????їІ????я є ????ю, ??і?оюІ????я є ?є??ею.

С?? 1.6. В????ння ??х ???????о ???
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3

2. П??? ??лю??я ?г?і??ї ???????о ???

С?? 1.7. О??? ??? ?? ?????ї ???????о ??? ? пі??є??і
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3

С?? 1.8. С?ні?ь ????ї ????
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3

С?? 1.9. Ф?? ?г?і??ї ???????о ???
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3

С?? 1.10. П?????я ????о ???т?а ?и ???і ???
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3

С?? 1.11.
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3

Сх?а 1.12. С?? ????? з????

–’

–’
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3

3. З??????я? ???? ???????о ???

С?? 1.13. О??? ???? ???????о ???
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3

П?н ???ів ? ?? ???????

–––

–––

picscalex1000100090000030202000002008a01000000008a01000026060f000a03574d
46430100000000000100d8da0000000001000000e802000000000000e802000001000000
6c0000000000000000000000ffffffffffffffff0000000000000000b531000028330000
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0c000000180000000a0000001000000000000000000000000900000010000000bc0b0000
150c0000250000000c0000000e000080120000000c000000010000005200000070010000
010000009cffffff00000000000000000000000090010000000000cc0440001254006900
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000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000000000000000000122d0930
00000000040000000000ae304f2d09300000000047169001cc0002020603050405020304
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250000000c00000001000000180000000c00000000000002540000005400000000000000
00000000ffffffffffffffff01000000e7298740a48e874000000000700c000001000000
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0000050000000c02bf01b201040000002e0118001c000000fb020200010000000000bc02
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00000000040000002d01000004000000020101001c000000fb02f2ff0000000000009001
000000cc0440001254696d6573204e657720526f6d616e00000000000000000000000000
00000000040000002d010100050000000902000000020d000000320acc01000001000400
00000000b101bf0120870600040000002d010000030000000000

3

С?? 1.14. У?????ь П?? ???ів ? ????ою ????? ?і???

П?н ???івФ?? ?і???К?сН?? ??уІ. Б??сР??лН?? ??і? ???у1Н????і ???=1
???Н???т? ???2З??и=2 ???О???і ???3К??, ?з???и ? і?і ???

3 ???

В??? ????х ???ів=4В??? ???л і ? – ????ня ??в’яз?ь

=1 ???В??? ???л2 ???З?????я ????х ??? і ???ів5Д???р??і ??в’я??я

=3 п??уД?????? ??в’я??я6П??? ??в’я??я=4 ???П??? ??в’я??я5 ???Д??и ????х
???івІІ. З?т ?о ????і ?????7Д??и і ????? ?я???і

=1 ??іл З??Фі???і ?????9В??? ?я???і=8В??? ? ?????

=ІІ ??іл ?і?Е???и ???і?? ???0П???а??і ???и=П???и ? ?і?в

Мі???? ? ?????і ????и ???????о ???.
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3

С?? 1.15. П???ня (????и) б??????? ??? в У?аї?

Н?? П(С) БОН?? П(С) БО1З???і ??? ? ????? ?і???2Б??с3З?т ?о ????і
?????4З?т ?о ?х ???? ??ів5З?т ?о ???й ???л6В???е?я ???к і ?і? у ?????
?і?х7О??? ???8Н???і??і ???9З??и10Д?і???а ?????і?ь11З??’я??я12Фі???і
і????ї13Фі???і і?????14О??а15Д?ід16В???17П??? ? ????18Б?і???
???к?19Об’є?а?я ???є??20К???д??а ????а ?і?і?ь21В?? ?ін ?лю?? ??ів22В??
і?ля?ї23Р???тя і????ї ?? ?в’я??х ??ін24П???к ? ??ю25Фі???? ?іт ?б’є?а
??? ???є???а26В??? ??і???27Дія??с?, ? ???яє?ся28З???ня ?????
???в29Фі???а ?і?і?ь ? ?????

О?ік ???? ??ів

З??:

1. Е????? ?і? і ???ня ??? ???? ?ш?в

2. О?ік ???х ???ій

3. О?ік ???ій ? ???? в ???

4. О?ік і?? ???? ??ів

Лі????

1. П?я?к ???я ???х ???ій у ?????ій ?лю? в У???;

2. І????я ?о ?????ю р??и з ?????о ?і? ????? ??ів У???;

3. П(С) БО №4 «З?т ?о ?х ???? ??ів»;

4. І????я ?о ????я ???и ???ів в ?????ій ? і???ій ?лю?;

5. І????я ?о ???і??і ????? в У??? в ?????ій ?лю?;

6. О??? М.Ф. Б??????й ??к ? сг ???є???. Пі???к. – К.: А??? ???, 2001,
с. 48–97;

7. С?? В. Б??????й ??к: Н????й ????. – Т????: А??, 2005, с. 169–178;

8. Б???ь Ф. Б??????й ????? ??к. Пі???к. – Ж???: ЖІТІ, 2000, с. 220–250.

9. Т???о Н.М. «Б??????й ????? ??к ? ???є??? У??н?, с. 478–519.

10. П??ієн? В.Я. Б???е??? ??к у ??с??у ??????. Пі???к. – К.: «Ц?? ?????
?????», 2005. – с. 80–110.

11. М???в М.Г. Н?і???і ????и в б??????? ???. П??ня ?????ня. – К.: В?а
??а, 2002, с. 24–33.

12. Л???? О.В. Б????с?? ????? ??к. Пі???к. – К.: В????? «Ц?? ?????
?????», 2005. – с. 171–242.

1. Е?н?і?? ?і? і ???ня ??? ???? ??ів

С?? 2.1. К?????я ???? ??ів
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3

2. О?ік ???х ???ій

С?? 2.2. З???а ??а ???????о ??? ???х ???ій
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3

С?? 2.3. В??и ? ?????ї ????? ?????в
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000000004600000014000000080000004744494303000000250000000c0000000e000080
0e000000140000000000000010000000140000000400000003010800050000000b020000
0000050000000c027502e701040000002e0118001c000000fb020200010000000000bc02
000000cc0102022253797374656d00000000000000000000000000000000000000000000
00000000040000002d01000004000000020101001c000000fb02f2ff0000000000009001
000000cc0440001254696d6573204e657720526f6d616e00000000000000000000000000
00000000040000002d010100050000000902000000020d000000320a0d00000001000400
00000000e601750220870600040000002d010000030000000000

3
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3

С?? 2.4. Д????л?е ????ня ???х ???ій
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3

С?? 2.5 П?я?к ????ня ?????? ???? ???
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0e000000140000000000000010000000140000000400000003010800050000000b020000
0000050000000c027001cb01040000002e0118001c000000fb020200010000000000bc02
000000cc0102022253797374656d00000000000000000000000000000000000000000000
00000000040000002d01000004000000020101001c000000fb02f2ff0000000000009001
000000cc0440001254696d6573204e657720526f6d616e00000000000000000000000000
00000000040000002d010100050000000902000000020d000000320a7e01000001000400
00000000ca01710120870600040000002d010000030000000000

3

С?? 2.6. П?я?к ????ня ?????о ???? ???

picscalex1070100090000030202000002008a01000000008a01000026060f000a03574d
464301000000000001009cef0000000001000000e802000000000000e802000001000000
6c00000000000000000000002c0000007100000000000000000000006e350000e32a0000
20454d4600000100e80200000e000000020000000000000000000000000000007f120000
771a0000c80000001f010000000000000000000000000000000f03005860040016000000
0c000000180000000a0000001000000000000000000000000900000010000000a20c0000
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010000009cffffff00000000000000000000000090010000000000cc0440001254006900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3

С?? 2.7. Х??????а ???а 30 «К?а»
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3

С?? 2.8. С?у??а ???у 30 «К?а»
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000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000000000000000000122d0930
00000000040000000000ae304f2d09300000000047169001cc0002020603050405020304
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250000000c00000001000000180000000c00000000000002540000005400000000000000
640500002c0000006405000001000000e7298740a48e874000000000be05000001000000
4c000000040000000000000000000000220c000065050000500000002000ffff2d000000
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000000004600000014000000080000004744494303000000250000000c0000000e000080
0e000000140000000000000010000000140000000400000003010800050000000b020000
0000050000000c02c800c101040000002e0118001c000000fb020200010000000000bc02
000000cc0102022253797374656d00000000000000000000000000000000000000000000
00000000040000002d01000004000000020101001c000000fb02f2ff0000000000009001
000000cc0440001254696d6573204e657720526f6d616e00000000000000000000000000
00000000040000002d010100050000000902000000020d000000320ad500000001000400
00000000c001c80020870600040000002d010000030000000000

3

С?? 2.9
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3

С?? 2.10. Сх?а ??????? ???х ????ів
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3

3. О?ік ???ій ? ???? в ???

С?? 2.11. П?я?к ???я ??? ??ів ? ??ч?? ???у
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3

С?? 2. 12. Т?и ?іє???х ???ів
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3

С?? 2.13. В?и ??і?? ????ів

С?? 2.13. В?и ??і?? ????ів

––

’’

––

’’
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3

С?? 2.14. З??к ??і??? ???и

Р???56326958235656ВІД 2320.01.200618.01.2006В??е
???:0,0019654,00132204526007145892325030,00375,0036153003355632695823565
640,00750,003058200192356987566966635,006530,00434056200012356458999114,
686310,00532204523333365263333515,126540,00В??о ???ів:34,801125,00В?і?е
???:20744,2А?і???й К????? Б?к «П????»

С?? 2.15. В?и ?????в
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3

С?? 2.16. П?я?к ?????? ??и ?????в
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3

С?? 2.17. Х??т???? р???
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3

С?? 2.18.

Дт 311 «П??? ???и в ?????ій ?лю?» КтС-? ?ч.36??? ???в, ??т, ?????? ТМЦ,
??т, ???63681???? ??? ? ТМЦ???і ? бю??у6446??? ?????в ? ?????
??????????я ???м ?????о ?????я

6550,60?????я ???к???а ????ів6716,37????я ?????? ??????????? ??? ТМЦ,
??т, ???371????я ???ів50, 60

С?? 2.19

Дт 312 «П??? ???и в і???ій ?лю?» Кт

334, 36, 46, 50, 60, 70, 16, 37

371,50, 60, 63, 64, 65, 67714 «Д?ід ?д ?е???? ???? ???і»«Вт?? ?д ???і??
???? ???і» 945

С?? 2.20.
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3

С?? 2.21. С?? ??? в ????х ? ??? ???ій ? ???? в ??у
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3

4. О?ік і?? ???? ??ів

С?? 2.22
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3

С?? 2.23. С???? ???а 33 «І?і ??и»
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3

С?? 2.24
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3

О?ік ??????х ???ій ? і?? ???в

З??:

1. Е????? ?і? ??????х ???ій ? ???ня їх ???

2. О?ік ?з?х??в з ???я? і ?????и

3. О?ік р????ів з ???и ?????

4. О?ік ?е??й з ???о????? ???я? ??ж??и

5. О?ік ???? ????? і????й

6. О?ік ???ів ??і?? ??ів

7. О?ік ?т?т ????х ???ів

Лі????

1. І????я ?о ???? ??я??ня в ??х Ук?ї? ? ? ???;

2. П(С) БО №10 «Д?і???а ?????і?ь»;

3. О??? М.Ф. Б??????й ??к на сг ???є???. Пі???к. – К.: А??? ???, 2001,
с. 109–158;

4. Б???ь Ф. Б??????й ????? ??к. Пі???к. – Ж???: ЖІТІ, 2000, с. 263–289.

5. Т???о Н.М. «Б??????й ????? ??к ? ???є??? У??н?, с. 478–519.

6. П??іє?о В.Я. Б??????й ??к у ????? ??????. Пі???к. – К.: «Ц?? ????ої
?????», 2005. – с. 130–160,

7. М???в М.Г. Н?і???і ????и в б??????? ???. П??ня ?????ня. – К.: В?а
??а, 2002, с. 33–37;

8. Л??е?о О.В. Б????с?? ????? ??к. Пі???к. – К.:

В????? «Ц?? ????? ?????», 2005. – с. 242–254, 403–449.

1. Е??мі?? ?і? ??????х ???ій ? ???ня їх ???.

С?? 3.1. К?????я ?????? ???????
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3

2. О?ік ?????в з ??пця? і ?????и

С?? 3.2. З???а ??а ???????о ??? ?????в з ???я? і ?????и
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3

С?? 3.3. Д?????? ????ня ???у?ів з ???я? ? ??в???
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3

С?? 3.4. Х??????а ???а 36 «Р????и з ???я? ? ?????и»

Дт 36 «Р????и з ???я? ? ?????и» Кт(????, ?????)С-? ????е — ?????і?ь
???ів ? ????ів ? ???? ????ю (???, ???и)

1. П???а ??і?ь ??і???ї ????ї, ?в?ів, ????х ??т, ???х ???.

1. С?а ???ів, я? н?і?? ? ???и ???є??а в ??і??? ????х, в ?? ? і?і ??
?????в.2. С?и ПДВ, ? ??ягаю? ??????ю ? бю??ів ? ??бю???х ??ів.

Об-тОб-тС-? ???е

С????и:

361 – Р????и з ???ня?? ???я?,

362 – Р????и з і????и ???я?,

363 – Р????и з ????? ?????-????? ??.

Т??ця 3.1. Бу?????і ???? з ??? ?????в з ???я? і ?????и

З?? ???іїК????ую? ???иД??К??т1.П??? ????ю ???ю ? ????ою ??і?ю з ????ням
ПДВ (????? ?????і?ь ???ів ? ????ю)36702.Від???? ПДВ70643.С??? ????я ?
??? ? ????ю ????і?ю9026, 274.П???а ?????і?ь:

— ???ою в ??,

— ?я?м ??????я ??ів ? ???? ???к,

— ????.

30

31

34

36

36

365.П????й ?????к в ???к ??м??о ???681366.С??? ?????а ????а??ь ???ів, ?
???а ???і?ою.3836

3. О?ік р????ів з ???и ?????

С?? 3.5. Х??????а ???а 37 «Р????и з ???и ?????», ????ку 371 «Р????и ?
??н?и ????»

Дт 371 «Р?р??? ? ???? ????» Кт(????, ?????)С-? ????е — ?????і?ь ??????ів
? ???? ?????

В??і ??? ??????? і ??я???

З????ня ??????? ? ????я ???в (??т, ???).з ????30 В??о ??с ?????? ??????а
(??я??а) ???ою63 Ві????о ?????я ???????й ? ???х ???хз ???м31 П?????о з
????о ???а ??с ??????у (??я??у)60 С???о ??с ? р??? ???????? ???
??уОб-тОб-тС-? ???е

С?? 3.6 Х??????а ???а 37 «Р????и з ???и ?????», ????? 372 «Р????и з
?????и ???и»

Дт 372 «Р?р??? з ?????и ???и» Кт(????, ?????)С-до ????е — ?????і?ь ?????
?іб ??д ???є??? (???к ????х в ???т ???в, ? я?х ? ? ?????? ?і?)С-? ????е
— ?????і?ь ???є??а ?р? ?????и ???и (???? ?????и ? ????м ?і?м ???я? з
??ю, ????ю в ???т)В??а ??ів ?д ?іт

Пі?????я ??? ???і?о ? ?і? ?о ?????ня ??ів, ???х ? ??я??ня ?о ?д ?ітз
????30 В??о ??с ????ій ??і20, 22, 28 О?????? ???, ??б?і ????ою ??оюз
???м30 В??о ????ій ??і ??и в ???к ????? ? ????м ?і?м64 Ві????о ПДВ ?
?????и, ???? ????ою ??ою30 П???? в ?? ???є??а ???к ??????? ????? ?м92
Н????о ??ві ????ій ??і

Об-тОб-тС-? ???е

С?? 3.7. Д?????? (????) ????ня ??? ?????в з ?????и ?о??
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3

С?? 3.8. З??и в р???х ? ??? ?з???ів з ?????и ???и
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3

С?? 3.9. Х??????а ???а 37 «Р????и з ???и ?????», ????? 373 «Р????и ?
??х???и ????»

Дт 373 «Р????и ? ?????? ????» Кт(????, ?????)С-? ????е — ?????і?ь ю????
? ???? о?б ? ?????? ???? у ??я? ????в, ?я?і, ????івД??и ? ????яФ???е
????яз ????73 Н????і ????, ?ві??и ? ?я?і30 О???о ??? ???оюз ???м31 О???о
??? ?я?м ?????я ???? ??ів ? ???? ???кОб-тОб-тС-? ???е

С?? 3.10. С?’є?и ??’я??ня ????й
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3

С?? 3.11. П?я?к ??’я??ня ????й
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3

С?? 3.12. Х??????а ???а 37 «Р????и з ???и ??т??и», ????? 374 «Р????и ?
????я?»

Дт 374 «Р????и ? ?е??ія?» Кт(????, ?????)С-? ????е — ?????і?ь ю???? ?
???? ?іб ? ?????? їм ????я?С?а ??’я??? ????їП??е?я ??у ? ????єюз ????63
Ві????о ????? ????ю ??????у30 Н?і?? ??и в ????я ????ї ???оюз ???м31
Н?і?? ??и в ????я ????ї ? ???? ???к20, 28 О?????? ???а?? ????, ? ???? в
???к ????я ?????ї ????ї64 Ві????о ПДВ94 Ві???? у ????і ????ї (?і?о ???
??)Об-тОб-тС-? ???е

С?? 3.13. Х??????а ???а 37 «Р????и з ???и ?????», с????у 375 «Р????и ?
??????ям ???? ???в»

Дт 375 «Р?р??? ? ??????ям ???? ???в» Кт(????, ?????)С-? ????е — ?????і?ь
???? о?б – ??і??ів пі??є??а ? ????и ????С?а ???в??о ???П???ня ?????о?і
?????з ????716 В????? ??у ??у і ????о її ?????і?ь із ??????я ???в у ??х
?я?? ???, ????о ???є??у, в ????я ???і30 Од??? в ?? ??и ?д ??? ?іб

з ???м64 На ?? ???????, ? ???? ?????? ? бю??у66 У???о із ?р?і?? ??и
??і??ів ??і?ь ????х ?? ?????? ???вОб-тОб-тС-? ???е

С?? 3.14. В?и ?????в, ? ????ю?ся ? ??а??у 377 «Р????и з і??и ?????»
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3

С?? 3.15. Х??????а ???а 37 «Р????и з ???и ?????», ????? 377 «Р????и з
ін?? ?????»

Дт 377 «Р????и з і?и? ?????» Кт(????, ?????)С-? ????еВі?????ся ?? ??? ?
і?? ???П???ня ??? ? і?их ???з ????30 В??о ??? ??і???і30 П???о ???ою
??ки, ? ?? ??? ??і??у

з ???м71 Н????о ??у ? ????; ? ????я ??й в ?тя?х ??і??х ????66 Ут??? із
????? ??и ??і??ів ?? ?і??ів ? ?????и ???и73 Н????о ????и,
???киОб-тОб-тС-? ???е

4. О?ік ???ій з ???о????? ???я? ????ми

С?? 3.16. Ви? ???ів
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3

С?? 3.17. П?яд? ?ї ???? ???я
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3

С?? 3.18. П?я?к ?ї ?????о ?к?ля
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3

С?? 3.19. Х??????а ???а 34 «К??????? ???і ????»

Дт 34 «К??????? ???і ????» Кт(????, ?????)С-? ????еО???і ???і ? ???і
???, ???? ???, ??? ???иО??а?я ??ів у ????я, ??? ???я ?е?й ???із ????36
О???о ???ь в ????я ??????? ? ?????? ????ю, ???, ??? ???и

30, 31 О???і ???і ??и в ???к ????я ?к?ля

з ???м732 Н????о ???? ? ????Об-тОб-тС-? ???е

5. О?ік ???? ????? і????й

Сх?а 3.20. О??а ????? ін???ій ?д ?я?в ?????я

’’

’’
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3

С?? 3.21. Рі???и ????й ???у ??? ???в
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3

С?? 3.22. М??и ?і?и і????й ? ?? ???у
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3

С?? 3.23. С???? ???а 35 «П??? ????і і????ї»
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3

С?? 3.24. Х??????а ???а 35 «П??? ??н?? і????ї»

Дт 35 «П??? ????і і????ї» Кт(????, ?????)С-? ????еПр???я (?????я)
?????ів ?о??х ??ів ? ???? ????? і????йЗ???ня іх ???? ? ???яз ????16
О?????? ?????и ???? ??ів, ? ???? в ????я ??????? ?????? ???????

30, 31 П???о ??і?ь ???? ????? і????й ????и ???и

з ???м46 Ві????о ???і ?н??? і????ї, ? ???? як ??? до ????? ????14 В???
???і і????ї ???????и50, 60 П???о ???і ????і і???ції ? ???к ???о – ?
??????? ??к97 С??? ????у ??і?ь ??і???х ????? і????йОб-тОб-тС-? ???е

6. О?ік ???ів ??і?? ??ів

С?? 3. 25. Р????к ?з?? ??і?? ??ів ?і?о П(С) БО 10 «Д?і???а ?????і?ь»
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3

С?? 3.26. Х??????а ???а 38 «Р??в ??і?? ??ів»

Дт 38 «Р??в ??і?? ??ів» Кт(??р????, ?????, ??люю?й)С-? ????еВ?????я
???уС???ня ???уз ????36 С??? ???і?у ?????і?ь ? ???к р???

944 С???о ??? ??і?? ??ів

з ???мОб-тОб-тС-? ???е

8. О?ік ??? ????х ???ів

С?? 3.27. Х??????а ???а 39 «В??? ????х ???ів»

Дт 39 «В??? ????х ???ів» Кт(????, ??????)С-? ????еН????ня ???С???я
(???іл) ??? і ?лю??я ? ??? ??? ?і??о ???уз ????10,11,20,22 Ві????о ??і?ь
?????? ?????х ???в, ????? ???в ? МШП ? ??є?я ??х ??в ????ї

91, 92 Р???л ??? ????х ???ів

з ???м68 З???? ???? ? ????? ??у23 Р???л ?? ??? ? ??є?я ??? ?? ????ї, ?
?лю?є?ся ? ???р??і ?????? ????їОб-тОб-тС-? ???е

О?ік ???????? (????) ??в’я??

З??:

1. П?я?я, ?і?а ? ?? ??т?????х ??в’я??

2. О?ік ???????? ???ів (??к)

3. О?ік ???? ??????? ? ???????и ??в’я??я?

4. О?ік ???ій з ??т?????? ???я? ????

5. О?ік ??а??ів ? ????и і ????и

6. О?ік ?????в з ???????и ? ??я???и

7. О?ік ?????в з ?????

8. О?ік ?з???ів ? і?? ???іях

9. О?ік ???в ????х ???ів

Лі?р??а:

1. П(С) БО №11 «З??’я??я»;

2. О??? М.Ф. Б??????й ??к ? сг ???єм??х. Пі???к. – К.: А??? ???, 2001,
с. 158–219;

3. Б???ь Ф. Б??????й ????? ??к. Пі???к. – Ж???: ЖІТІ, 2000, с. 340–365,
376–380.

4. П??іє?о В.Я. Б??????й ??к у ????? ??????. Пі???к. – К.: «Ц?? ?????
?????», 2005. – с. 282–298.

5. М???в М.Г. Н?і???і ????и в ???????у ???. П??ня ?????ня. – К.: В?а
??а, 2002, с. 37–49.

6. Л???? О.В. Б?г????? ????? ??к. Пі???к. – К.:

В????? «Ц?? ????? ?????», 2005. – с. 403–449.

1. П?я?я, ?і?а ? ?? ???????? ??в’я??

’–

’–

С?? 4.1. Кл??і??я ??в’я??

’’

’’

’’

’’
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3

2. О?ік ???????? ???ів (??к)

С?? 4.2. У?? ???я ???у
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3

С?? 4.3. В?и ??і???о ???у
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3

С?? 4.4. П??й ??а? ???я ??і???о ???у
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3

С?? 4.5. Д??й ??ант ???я ??і???о ???у
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3

С?? 4.6. С?? ?і???я ??????ї ???ії
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3

С?? 4.7. Х??????а ???а 60 «К??????? ???»

Дт 60 «К??????? ???» Кт(п???й, ?????)С-? ????е — ?????і?ь ???єм-?? ?
????? ????????и ????иС?а ????я ???ів ? ?????я ? ??????? ??в’я?? у ??
?????ня ??и?в (??к)С?а ????х ???ів (??к)з ????31 П???а ?????і?ь ? ?????
????и (????)

30 О???о ???????у ??? ??у в ??

з ???м31 З????о ???????у ??? ??у ? ???? ???к

63 О???о ???и-???и ???????ою ???ою ??уОб-тОб-тС-? ???е

3. О?ік ???? ??????? ? ???????и ??в’я??я?

С?? 4.8. Х??????а ???а 61 «П??? ?????і?ь ? ???????и з??’я??я?»

Дт 61 «П?о?а ?????і?ь ? ???????и ??в’я??я?» Кт(????, ?????)С-?
????еП???ня ???? ????а??і ? ???????и ??в’я??я?, її ???няЧ??? ???????
??в’я??, я? ??я?є ????ю ??я?м 12 ?ся?в з ?? ???уз ????31 П???а
з??????ь50 Пе???? ??????? ??? ? ??? ???? ??????? ? ???????и ??в’яз?ня?

з ???мОб-тОб-тС-? ???е

4. О?ік ???ій з ??т?????? ???я? ????

–’

–’

picscalex670100090000030202000002008a01000000008a01000026060f000a03574d4
643010000000000010082290000000001000000e802000000000000e8020000010000006
c00000000000000000000002c000000710000000000000000000000062f0000bd1000002
0454d4600000100e80200000e000000020000000000000000000000000000007f1200007
71a0000c80000001f010000000000000000000000000000000f030058600400160000000
c000000180000000a00000010000000000000000000000009000000100000001a0b0000f
5030000250000000c0000000e000080120000000c0000000100000052000000700100000
10000009cffffff00000000000000000000000090010000000000cc04400012540069006
d006500730020004e0065007700200052006f006d0061006e00000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000122d09300
0000000040000000000ae304f2d09300000000047169001cc00020206030504050203048
77a0020000000800800000000000000ff01000000000000540069006d006500730020000
00065007700200052006f006d0061006e000000903f0000340800008400000058c8cc0b6
981cc3000000000a04811006ab40230a04811004c4eaf30b848110064760008000000002
50000000c00000001000000180000000c000000000000025400000054000000000000000
00000002c0000007100000001000000e7298740a48e8740000000005a000000010000004
c0000000400000000000000000000001c0b0000f5030000500000002000ffff2d0000004
6000000280000001c0000004744494302000000ffffffffffffffff1b0b0000f50300000
00000004600000014000000080000004744494303000000250000000c0000000e0000800
e000000140000000000000010000000140000000400000003010800050000000b0200000
000050000000c0292009b01040000002e0118001c000000fb020200010000000000bc020
00000cc0102022253797374656d000000000000000000000000000000000000000000000
0000000040000002d01000004000000020101001c000000fb02f2ff00000000000090010
00000cc0440001254696d6573204e657720526f6d616e000000000000000000000000000
0000000040000002d010100050000000902000000020d000000320a0d000000010004000
00000009a01920020870600040000002d010000030000000000

3

С?? 4.9. В?и ???ів
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3

С?? 4.10. П?я?к ?ї ???? ???я

picscalex107010009000003d800000001009600000000009600000026060f002201574d
46430100000000000100d15c000000000100000000010000000000000001000001000000
6c0000000000000000000000ffffffffffffffff00000000000000006e35000088130000
20454d46000001000001000009000000010000000000000000000000000000007f120000
771a0000c80000001f010000000000000000000000000000000f03005860040016000000
0c000000180000000a0000001000000000000000000000000900000010000000a00c0000
9b040000250000000c0000000e00008046000000280000001c0000004744494302000000
ffffffffffffffffa00c00009c0400000000000046000000140000000800000047444943
03000000250000000c0000000e0000800e00000014000000000000001000000014000000
0400000003010800050000000b0200000000050000000c02ab00d301040000002e011800
1c000000fb020200010000000000bc02000000cc0102022253797374656d000000000000
0000000000000000000000000000000000000000040000002d010000040000002d010000
030000000000

3

С?ма 4.11. П?я?к ?ї ?????о ???я
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3

С?? 4.12. Х??????а ???а 62 «К??????? ???і ???»

Дт 62 «К??????? ???і ???» Кт(?с??й, ?????)С-? ????еП???ня ??????? ? ????
??ля?В??і ???і ??????у ? ???? ???, ???? ??? ? ??? ???из ????30, 31 П???о
???о???ь ? ???? ???я? ???ою ?о ??????ям ??ів з ????о ???у

63 В??о ???ь

з ???мОб-тОб-тС-? ???е

5. О?ік ??а??ів ? ????и й ????и
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3

С?? 4.13. Х??????а ?х?? 64 «Р????и ? ????и й ????и»

Дт 64 «Р????и ? ????и й ????и» Кт(????, ?????)С-? ????еП???ня ??????? ?
?????? ????и й ????и (??????я їх)Н??у??я ???ів ? ???ів.з ????31 Пе?????
з ????о ???у ?? в ?г??ня ??????? ??д бю??? ? ??т?? й ???и66 Н????о ???к
з ???в ???? ?іб

з ???м98 Н????о ???к ? ????70 Н????о ???к ? ??? ??і?ь91 Н????? ???а?й
????-??????й ???к92 Н????о ???к з ????в ?????? ???в44 Н????? ???к ?
???уОб-тОб-тС-? ???е

С?? 4.15. П???? ??в’я??я ? ????? ???
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3

С?? 4.16. С????о-???а ??а ???у ? ???? пі??є??
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3

С?? 4.17. С????о-???а ??а ????? ???у
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3

С?? 4.18. С????о-???а ??а ПДВ
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3

6. О?ік ?????в з ???????и ? ??я???и

С?? 4.19. Д?????? ????ня ?????в з ???????и ? ??я???и

picscalex115010009000003d800000001009600000000009600000026060f002201574d
464301000000000001009e40000000000100000000010000000000000001000001000000
6c0000000000000000000000ffffffffffffffff0000000000000000413900006a220000
20454d46000001000001000009000000010000000000000000000000000000007f120000
771a0000c80000001f010000000000000000000000000000000f03005860040016000000
0c000000180000000a0000001000000000000000000000000900000010000000890d0000
1f080000250000000c0000000e00008046000000280000001c0000004744494302000000
ffffffffffffffff8a0d0000200800000000000046000000140000000800000047444943
03000000250000000c0000000e0000800e00000014000000000000001000000014000000
0400000003010800050000000b0200000000050000000c022d01f401040000002e011800
1c000000fb020200010000000000bc02000000cc0102022253797374656d000000000000
0000000000000000000000000000000000000000040000002d010000040000002d010000
030000000000

3

С?? 4.20. З??и в ?є??х ? ??? ?????в з ???????и ? ??я???и

С?? 4.21. Х??????а ???а 63 «Р????и з ??а????? ? ??я???и»

Дт 63 «Р????и з ???????и ? ??я???и» Кт(????, ?????)С-? ????еС?и, ? ????
? ????и

(????я ???????)

В???ь ???о-?????? ці???й, ? ???? ???? (?????я ??????? ??д ???????и ?
???? ТМЦ)з ????30 О???о ???и ??????ів ???ою20,21,22,28 О??????
???о-?????і ???? (?з ПДВ)з ???м31 О???о ???и ??????ів з ????о ???а64
Ві????о ?? ПДВ313 О???о ???и ??????ів ?????? ? ???23 Ак????о ???и ? ???
п???62 О???о ???и ??а????в ????15 П???о ???і ??би374 В????о ????ю
???????Об-тОб-тС-? ???е

7. О?ік ?????в з ?????

С?? 4.22
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3

–’

–’
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3

Сх?а 4.23. Х??????а ???а 67 «Р????и з ?????»

Дт 67 «Р?р??? з ?????» Кт(????, ?????)С-? ????еВ??? ????ів (????я
???????)

З??????ь ???є??а ??д ??????, ????? ? ?????? ?????из ????30 Ви???о ????и
???ою443 На???? ????из ???м31 В???? ????и ?ш?? з ????о ???а43 На????
????и ? ???к ????? ????20,21,26,28 В???? ????и ???о-??????и
????я?Об-тОб-тС-? ???е

8. О?ік р????ів ? і??и ???іями

С?? 4.24. Х??????а ???а 68 «Р????и ? і??и ???ія?»

Дт 68 «Р?р??? ? і??и ???ія?» Кт(????, ?????)С-? ????еП???ня ???????

Н????ня ???????Об-тОб-тС-? ???е

Сх?а 4.25. Р??? 68 «Р????и ? і??и ???ія?» ?????є:

За ???м з ???? ???ів:За ???? з ???м ???ів:14 «Д?????? ????і і????ї»12
«Н???і??і ???»19 «Не???? ??іл»14 «Д?????? ????і і????ї»30 «К?а»15
«К?і??? і????ї»31 «Ра??и в ???»20 «В???? ???»33 «І?і ??и»21 «Т??? ?
?????я ? ??о?влю»34 «К??????? ???і ????»22 «М??і?і ? ш??????? ????»36
«Р????и з ???я? ? ?????и»23 «В?????»37 «Ро???? з ???и ?????»24 «Б?к у
???и??»41 «Па??й ???л»28 «Т??и»46 «Не????й ???л»30 «К?а»47 «З?????я
????х ??? і ???ів»31 «Р??? в ???»35 «П??? ????і і????ї»48 «Ці??і ?????ня
і ???і ?????я»37 «Ро???? з ???и ?????»39 «В??? ????х ??о?в»50 «Д??????
???»47 «З?????я ??у?іх ??? і ???ів»51 «Д?????? ???і в??і»52 «До?????і
??в’я??я ? ????я?»50 «Д?????? ???»60 «???????і ???»55 «І?і ??????і
??в’я??я»63 «Р????и з ???????и ? ??я???и»60 «К??????? ???»62 «К???????
???і ???»64 «Р????и з п???? ? ????и»63 «Р????и з ???????и ? ??я???и»65
«Ро???? ? ?????я»66 «Р????и з о?а? ??і»64 «Р????и з ????и ? ????и»80
«М??і??і ???и»65 «Р????и ? ?????я»84 «І?і ???і?і ???и»70 «Д??и ?д
??і??ї»85 «І?і ???и»71 «І?і ???і?і ???»91 «За??? ????і ???и»73 «і?і
фі???і ???»92 «А?і?????і ???и»74 «І?і ???»93 «В??? ? ??»94 «І?і ???и
о????? ?я???і»95 «Фі???і ???и»99 «Н????? ???и»

9. О?ік ???в ????х ???ів
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3

С?? 4.26. Х????с?? ???а 69 «Д??и ????х ???ів»

Дт 69 «Д??и ????х ???ів» Кт(????, ?????)С-? ????е

С???я ???в ????х ???ів ? ?лю??я їх ? ??? ???в ?і??о ???у.С?а ????х ???в
????х ???ів.Об-тОб-тС-? ???е

О?ік ???о-?????? ????й (???в)

З??:

1. Е??мі?? ?і? ?????? ????х ???в, їх ???і??я і ??а?я ???

2. М??и о??и ???о-?????? ????й

3. О??і??я ?????о г?????а ? ??к ? ???х

4. П???? ??к ?? ??????????ї ????ї ? ??у?ії ?????х ?????

5. О?ік ????? ???в

6. О?ік ????? ???????? ????в

7. О?ік ???ї ? ????????с?? ????ї

8. О?ік ???в

Лі????:

1. П(С) БО №9 «З??и»

2. О??? М.Ф. Б??????й ??к ? сг ???єм??х. Пі???к. – К.: А??? ???, 2001,
с. 219–262

3. Б???ь Ф. Б??????й ????? ??к. Пі???к. – Ж???: ЖІТІ, 2000, с. 122–220

4. П??іє?о В.Я. Б??????й ??к у ????? ??????. Пі???к. – К.: «Ц?? ?????
?????», 2005. – с. 222–254, 272–277

5. М???в М.Г. Н?і???і ????и в ???????у ???. П??ня ?????ня. – К.: В?а
??а, 2002, с. 49–60

6. Л???? О.В. Б??????й ????? ??к. Пі???к. – К.: В????? «Ц?? ?????
?????», 2005. – с. 109–171

1. Е????? ?і? ?????? ????х ???в, їх ???і??я і ???ня ???

С?? 5.1. З???а ??а ???? ??? ???в
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3

2. М??и ?і?и ???о-?????? ????й

С?? 5.2. О??а з??ів
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3

С?? 5.3. О??а ???в п? ?????і
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3

С?? 5.4. О??а ???в ?и їх ???і
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3

С?? 5.5 О??а ???в ? ?? ???у
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3

3. О??і??я ?????о г?????а ? ??к ? ???х

С?? 5.6. С?? ??? ???в ? ???х
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3

4. П???? ??к ?? ??????????ї ????ї ? п???ії ?????х ????тв

Т??ця 5.1. Т??і ??и ??? ???в, ???ї ? ??????????ї ????ї

№ ??иН?? ??иД???? з ??????ня ? ???? ? ???у ????ї ???н??а71аР??р ????я
??а ?д ??я77Р??р ????и ??а ? і?? ????ї з п?я77аР?с? ??ня?я ??а ?д ???
(??????ся ?и ????у ???і і о?і? ??а)77аП?і?а ? ????я ????ї з ?ля77бТ??
??я77вТ?? ?????77гТ?? ?н???а78Р??р ????я ??а ? і?? ????ї78аР??р ????я
??а ???м79Р??р ????ів ? ???я ????ї80Ві???ь ?? ??а ? і?? ????ї81Щ???к
?????я ??????????ї ????ї82А? ? ????ня і ???я ????ї ?с????а83Щ???к ?????я
????ї ????о ???84Щ???к ?????я ????ї ?????а87Н???а (????????????
?????я)92А? ? ????я ??? і ????х ??ів93А? ? ??????ня ????? ??ів94Ві???ь
??? ??ів119А? ??? ???я ? ????о ????у213С??? ?і???215С???во ? ???я216А???
? ???я1сг (??о)Т???-?????а ???? ? ????у-????я ??а, ???яД???? з ??????ня
? ???? ? ???у ????ї ??????109А? на ????ня яє? у ?? і?у??ї110В????й ?іт
?о ????у ?и? ? ??д ????ї112Ж??л ??? ??ю ???114Ві???ь ?? ???115А? ???? і
??ня?я ??и116Щ???к ?????я ? ????и ??и1сг (?л)Т???-т????? ???? ?
????у-????я ??? ? ???? ????вД???? з ??????ня ? ???? ? ???у ????ї ???б?х
? ?????х ?????122П???а ????я123З?т ?о ????у ????ї124Ві???ь з ????и м??а
і ???их ????вД???? з ??????ня ? ???? ? ???у ????? ???вМ1Ж??л ??? ???ів,
? ????М2Д?і???ьМ2аА? ???ня ???в ?ві????М3Ж??л ?є???ї ??????М4П???о?й
??рМ7А? ?о ????я ????івМ8Лі??о-???а ??? (? ?? ?????ня ????у ? ??????й
???к)М9Лі??о-???а ??? (для ??????? ???? 2–5 ?????ь ????ів)М11Н???а-??? ?
???к (????є ????ння) ????івМ12К??а ?????о ??? ????івМ20Н???а ???к
???о-?????? ????й1ТНТ???-?????а ???наР???-???а

5. О?ік ????? з??ів

С?? 5.7. П???а ?????? ? ??і???о ??? ??б??х ???в
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3

С?? 5.8. Х??????а ???а 20 «В???? ???»

Дт 20 «В???? ???» Кт(а???й, ?????)С-? ????еН????ня ????? ???в ? ???є??о,
їх ??і?а.В????я ???в ? ?????о (?????ія, б?і???о), ????а, ???к (????) ?
???у, ?і?а.з к р е д и т о м23 О?????? ????і ??? із ?????а

23 Ві???о ? ??? ????і ??? ? ?????ня ???ції

З д е б е т о м28 В?юч?о ? ??? ????? ???в ???, ???? з м?ою ???у, як ??р

91 С??? ??? ?я ???? ????? ???372 О?????? ????і ???, ???? ??з ????у ??у

92 В????? ??? ?я ???????? ???46 О?????? ????і ??? у ???к ??? ? ?????
????

93 С??? ??? ? ???и, ?в’я?? з ?????ням ??у ????ї

63 Оп?????о ????і ???, я? ???? ?д ??????а

943 С??? ???? ??і?ь ??і???х в????х ???в719 Оп?????о ????і ??? як ????
?????947 Ві????о ?? ???і ????? ???в

746 Оп?????о ??? ?д ??і??ї ???? ???в15 Ві???о ? ??? ??си ? ?????о

423 Пр???а ??і?а ???в946 Пр???а ?і?а ???в

Об-тОб-тС-? ???е

С?? 5.9. Е?? ?? ???? ???в

Дт 63, 372 КтДт 20 КтДт 23 КтДт 26 КтДт 901 Кт

Дт 66,65 Кт

1. П???ня ???в (? ??і у ??а???? ? ??з ????у ??у);2. В????я ???в у ?????і
(???ня ???? ? ???м ???м);3. В?????я у ?????і (?????ня ??? ? ?????о);4.
З????я ?????а ????ї (??????ня ? ??д);5. П??ж ???ї ????ї (???ня ?????ті
??і??ї).

Сх?а 5. 10. С?? ??? в ????х ? ??? ????? ???в, МШП, ???ї ??у?ії ? ???в

picscalex81010009000003d800000001009600000000009600000026060f002201574d4
64301000000000001009e400000000001000000000100000000000000010000010000006
c0000000000000000000000ffffffffffffffff0000000000000000413900006a2200002
0454d46000001000001000009000000010000000000000000000000000000007f1200007
71a0000c80000001f010000000000000000000000000000000f030058600400160000000
c000000180000000a0000001000000000000000000000000900000010000000890d00001
f080000250000000c0000000e00008046000000280000001c0000004744494302000000f
fffffffffffffff8a0d00002008000000000000460000001400000008000000474449430
3000000250000000c0000000e0000800e000000140000000000000010000000140000000
400000003010800050000000b0200000000050000000c022d01f401040000002e0118001
c000000fb020200010000000000bc02000000cc0102022253797374656d0000000000000
000000000000000000000000000000000000000040000002d010000040000002d0100000
30000000000

3

6. О?ік ????? ???????? ????в

С?? 5.11. Т?и ????? ? ???????? ????в
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3

С?? 5.12. В?и ????х ????? ???????? ??м?ів
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3

Т??ця 5.2. Т??і ??и ??? ????? ???????? ????в (?? МШП)

№ ??иН?? ??иМШ1Ві???ь ? ????ня (????я) ??і??о ??? і?????в (????в)МШ2К??а
??? ????? ? ???????? ????вМШ3З????я ? ??? ?о ?????я і?????в (????в)МШ4А?
???я ????? ? ???????? ????вМШ5А? ???ня і?????в (??????) і ??н їх ?
????МШ6О??? ??? ??? ???я?, ????тя ? ????? ????вМШ7Ві???ь ??? ???
(????ня) ???я?, ?е???я ? ????? ????вМШ8А? ???ня ????? ? ???????? ????в

С?? 5.13. Х??????а ???а 22 «М??і?і ??????а? ????»

Дт 22 «М??і?і ???????і ????» Кт(????, ?????)С-? ???о?П???і (????) ?о
?????і МШПВі??к МШП в ?????іюз к р е д и т о м23 Оп?????о МШП із ?????а

23 Ві???о ? ??? МШП ? ?????ня ????ї

З д е б е т о м372 О?????? МШП, ???? ??з ????у ??у

91 С??? МШП ? ???? – ????і ???и423 П???? ??і?а МШП92 В????? МШП ?я
???????? ???46 О?????? МШП у ???к ??? ? ????? ????

93 С??? МШП ? ???и, ?в’я?? з ?????ням ??у ????ї

63 О?????? МШП, я? ???? ?д ??????а

943 С??? ???? ??і?ь ??і???х МШП719 О?????? МШП як ???? ?????947 Ві????о
?? ???і МШП

946 П???? ?і?а МШПОб-тОб-тС-? ???е

7. О?ік г??? ? ??????????ї ????ї

С?? 5.14. К?????я ???ї ????ї
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3

С?? 5.15. П?я?к ????ня ??і?? ???? ???ї ????ї
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3

С?? 5.16. В??к ???ї ????ї
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3

С?? 5.17. П???а ?????? ? ??і???о ??? ???ї ????ї
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3

С?? 5.18. Х??????а ???а 26 «Г??а ????я»

Дт 26 «Г?о? ????я» Кт(???ий, ?????)С-? ????еН????ня ???ї ????ї ????
?????аВ??тя ???ї ????їз к р е д и т о м23 О?????? ???цію із ?????а90
С??? ????ю ? ????і?ю

З д е б е т о м423 П???? ??і?а ????ї23 С??? ????ю ? ???и ?????а92 В?????
????ю ?я ???????? ???946 П???? ?і?а ????ї947 Ві????о ?? ???і
????їОб-тОб-тС-? ???е

С?? 5.19. Х??????а ???а 27 «Сі????????? ????я»

Дт 27 «Сі????????? ????я» Кт(????, ?????)С-? ????еН????ня ????ї ????
?????аВ??тя ????їз к р е д и т о м23 О?????? ???цію із ?????а90 С???
????ю за ????і?ю

З д е б е т о м423 П???? ??і?а ????ї23 Сп??о ????ю ? ???и ?????а92
В????? ????ю ?я ???????? ???946 П???? ?і?а ????ї947 Ві????о ?? ???і
????їОб-тОб-тС-? ???е

8. О?ік ???в

С?? 5.20. О??і??я о?і? ???в
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3

С?? 5.21. П???а ?????? ? ??і???о ??? ???в

picscalex78010009000003d800000001009600000000009600000026060f002201574d4
6430100000000000100de5b0000000001000000000100000000000000010000010000006
c0000000000000000000000ffffffffffffffff0000000000000000153700007f1200002
0454d46000001000001000009000000010000000000000000000000000000007f1200007
71a0000c80000001f010000000000000000000000000000000f030058600400160000000
c000000180000000a0000001000000000000000000000000900000010000000050d00005
d040000250000000c0000000e00008046000000280000001c0000004744494302000000f
fffffffffffffff060d00005f04000000000000460000001400000008000000474449430
3000000250000000c0000000e0000800e000000140000000000000010000000140000000
400000003010800050000000b0200000000050000000c02a200e101040000002e0118001
c000000fb020200010000000000bc02000000cc0102022253797374656d0000000000000
000000000000000000000000000000000000000040000002d010000040000002d0100000
30000000000

3

С?? 5.22
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3

С?? 5.23. Х??????а ???а 28 «Т??и»

Дт 28 «Т??и» Кт(????, ?????)С-? ????еЗ????я ???? ????х (????х)
т??івЗ???ня ???? ??і???х (?х, ? ???) ???вз к р е д и т о м63 О?????? на
??д ??? ?д ??????а90 С??? ????? ??і?ь ???в

З д е б е т о м372 О?????? ???? ??? ??з ????у ??у281 Ві????о ????є
?????я ???в282 Ві????о ?????я ???в із ?з?і??о ???є??а ? ??д283 Ві????о
????ня ???в, ????х ? к?і?ю285 Н????а ???а ???а ? ???Об-тОб-тС-? ???е

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