<<
>>

2.2. The model of separate book keeping of costs of a general purpose

Necessity of the organisation of separate book keeping of overhead charges at simultaneous application of system of the taxation in the form of ENVD and the standard system of the taxation is defined item 4 of article 346.26 NK the Russian Federation according to which the organisations which are payers ENVD, do not pay the profit tax of the organisations concerning the operations which are carried out within the limits of enterprise activity, transferred on ENVD.
The order of distribution of overhead charges at simultaneous application by the organisations of the general mode of the taxation and system of the taxation in the form of the uniform tax to the made income is explained in the Letter of the Ministry of Finance of Russia from April, 28th, 2004 № 04-03-1/59. As at application of system of the taxation in the form of the uniform tax to the made income the tax settles up proceeding from size of the made income, the size of costs for the taxation of significance has no. Distribution of costs is necessary for calculation of the profit tax of the organisations and, accordingly, should be made under rules of chapter 25 NK the Russian Federation. According to item 9 of article 274 NK the Russian Federation costs of the organisations which have passed to payment of the uniform tax to the made income, in case of impossibility of their division are defined proportionally to a dale of incomes of the organisation from the activity transferred to payment ENVD, in the organisation aggregate profit by all kinds of activity.
In the indicated Letter of the Ministry of Finance of Russia the attention that costs are distributed between activity kinds on the accounting (tax) periods an accruing result from the beginning of year is paid. The given conclusion is once again confirmed and in the letter of the Ministry of Finance of the Russian Federation from March, 14th, 2006 № 03-03-04/1/224. According to item 2 of item 285 NK the Russian Federations accounting periods under the profit tax admit I quarter, half-year and 9 months of calendar year. Accounting periods for the tax bearers estimating the monthly
76 advance payments proceeding from actually received profit, admit the month, two months, three months and so on before the termination of calendar year.
Accordingly, in each case there will be a order of calculation of incomes with the purposes of distribution of overhead charges between the activity transferred on ENVD and the activity taxed with taxes on OPSNO. We will consider both cases.
1. The organisation reports under the profit tax quarterly. The general revenue position is equal:
For I quarter - DPr і kv + DENVD І ™;
For a half-year - DPr a floor + (DENVD ІКВ + DENVD and ™);
-za9 months-dpr 9 mes + (DENVD ікв + DENVD 2кв + DENVD Zkv);
- For a year - Dpr year + (DENVD ІКВ + DENVD 2КВ + DENVD ZKV + DENVD 4КВ), where:
DENVD ІКВ, DENVD 2КВ, DENVD ZKV. DENVD 4КВ - incomes of the activity transferred on ENVD for I, II, III and IV quarters,
DpR і kv, DpR a floor, DpR 9 mes, DpR year - Incomes of the activity taxed with taxes on OPSNO for I quarter, half-year, 9 months and year.
2. The organisation estimates advance payments monthly, proceeding from actually received profit.
At account of monthly advance payments, proceeding from actually received profit, accounting periods will be 11: etc.
In that case incomes of the activity taxed ENVD, it is necessary to estimate the month, two months, three months by the month.
The general revenue position for each period is defined so:
For the first month: DPr janv + DENVD janv;
For two months: DPr Janv-fevR + (DENVD JANV + DENVD fevr),
For the first quarter: DPr і kv + DENVD \JU ',
For four months: DPr janv-apR + (DENVD h «+ DENVD apr), etc.
77 Having defined incomes by the kinds of activity concerning different taxation orders, pass to distribution of costs, acting on following algorithm:
1. The general is defined revenue positions from realisation: Dobshch = Dopsno + DENVD, where:
Dobshch _ the income as a whole on the enterprise;
Dopsno - the Income on the activity taxed with taxes on OPSNO;
DENVD - the income on the activity transferred on ENVD.
2. The share of the income of realisation on activity is defined, oblagae wash with taxes within the limits of the standard system of the taxation:
DDopsno = Dopsno: Dobshch h 100 %, where:
DDopsno - an income share on the activity taxed with taxes within the limits of the standard system of the taxation in the aggregate profit of the enterprise by all kinds of activity.
3. The size of costs of a general purpose which mo gut to be considered with the purposes of the profit taxation settles up:
Robshch opsno = DDopsno h Rohr, where:
Robshch opsno - costs of a general purpose which concern the activity taxed with taxes on OPNO and can be considered with the purposes of the profit taxation; Robshch - the Costs of a general purpose suffered by the enterprise whole.
4. The size of costs of a general purpose, which otno sjatsja to the activity taxed ENVD is defined:
¦ G obshch ENVD — *общ - "obshch pribe GD Є.
Robshch ENVD - the costs of a general purpose concerning activity, taxed ENVD.
On the basis of the conclusions made by consideration of requests of the legislation, recommendations of the Ministry of Finance of the Russian Federation, taxing authority, experts of-experts and the auditors, overhead charges concerning the separate account, the registration model of their distribution (fig. 2.4) is constructed.
78
Costs of general purpose Dt 26, 44 Kt 02, 05,10, 60, 69, 70 Costs accepted with the purposes of is-chislenija of tax base on nalo-gu on profit of organisations Dt 90/2.1 Кт26, 44 Costs which are not accepted with the purposes of
Calculations of tax base on
To the profit tax of the organisations
Dt 90/2.2 Kt 26, 44 V to l "a gain Share on activity on OPSNO in the general gain of the enterprise a gain Share on activity on ENVD in the general gain of the enterprise; І І. A gain on activity on OPSNO Dt 62 Kt 90/1.1 Gain on activity on ENVD Dt 62 Kt 90/1.2 І L І L the Gain from realisation as a whole on enterprise Dt 62 Kt 90/1 Fig. 2.4. Registration model of distribution of costs of a general purpose
Let's consider an order of distribution of overhead charges on an example. The enterprise conducts the wholesale trade taxed with taxes on OPSNO and the retail trade transferred on ENVD. Besides, the organisation has non-trade incomes (percent on the granted loan, a positive difference in exchange).
In structure of overhead charges of the organisation which cannot be distributed by activity kinds, are included:
- Costs for a payment administrative and managerial the person la (directors, accounts departments, the secretary);
- Amortisation of the property used in administratively - administrative purposes;
Expenses for the office goods for accounts department;
Costs for realisation of obligatory audit.
The given costs in book keeping are collected under account 44 debit «Costs for sale» in the correspondence with the credit of accounts 70 «Accounts with
79 staff on a payment », 69« Accounts on social insurance and maintenance », 02« Amortization of permanent assets », 10« Materials of "subabacus" Other materials », 60« Accounts with suppliers and contractors ».
Data about financial and economic activity of the organisation for I and are presented II quarters 2007 in table 2.9.
Table 2.9 Data about organisation activity for I and II quarters 2007
Rbl. the Period the Gain from activity on ENVD the Gain from activity
On OPSNO (disregarding the VAT) Vnereali-zatsionnye incomes the General revenue position (disregarding
The VAT) the General of races-courses January February, 150 000 400 000 4 000 550 000 36 000th March, 220 000 320 000 4 000 540 000 36 000th 130 000 80 000 4 000 210 000 88 000 I quarter April, 500 000 800 000 12 000 1 300 000 160 000th May, 100 000 200 000 6 000 300 000 36 000th June, 120 000 240 000 6 000 360 000 37 000th 130 000 260 000 6 000 390 000 37 000 II quarter 350 000 700 000 18 000 1 050 000 110 000 Total for a half-year 850 000 1 500 000 30 000 2 350 000 270 000 we Will calculate a total of expenses considered at the taxation of profit, for January.
The general revenue position for January is equal 550 000 rbl. (150 000 rbl. + 400 000 rbl.).
The share of a gain from the activity taxed with taxes on OPSNO, will make for January of 73 % (400 000 rbl.: 550 000 rbl. h 100 %).
The total of expenses, considered at the profit taxation,-26 280 rbl. (36 000 rbl. h 73 %).
Size of the costs concerning activity, taxed ENVD,-9 720 rbl. (36 000 rbl. - 26 280 rbl.).
80 In book keeping on the basis of the inquiry-account of the accountant following postings are reflected:
The debit of account 90 of "Sale" of a subabacus «the Overhead charges concerning activity on OPSNO»
Account 44 credit «Costs for sale» - 26 280 rbl. - are written off the overhead charges falling to activity, taxed with taxes on OPSNO;
The debit of account 90 of "Sale" of a subabacus «the Overhead charges concerning activity on ENVD»
Account 44 credit «Costs for sale» - 9 720 rbl. - are written off the overhead charges falling to activity, transferred on ENVD.
Let's similarly distribute costs between two kinds of activity for every month (table 2.10).
Table 2.10 Distribution of overhead charges for a half-year 2007 by activity kinds
Rbl. Month the Costs concerning activity
On OPSNO transferred on ENVD January February, 26 280 9 720th March, 21 240 14 760st April, 33 440 54 560th May, 24 120 11 880th June, 24 790 12210th 24 790 12210 Thus, the costs considered at the taxation of profit, for I quarter will make 80 960 rbl. (26 280 rbl. + 21 240 rbl. + 33 440 rbl.), and the costs concerning activity, transferred on ENVD, - 79 040 rbl. (9720 rbl. + 14 760 rbl. + 54 560 rbl.).
Indicators of costs by each kind of activity for a half-year:
81
The costs considered at the taxation of profit, - 154 660 rbl. (26 280 + 21 240 + 33 440 + 24 120 + 24 790 + 24 790);
Costs which concern the activity transferred on ENVD of-115 340 rbl. (9 720 + 14 760 + 54 560 + 11 880+12 210+12 210).
The given indicators in book keeping can be seen accordingly under the debit of accounts 90 of "Sale" of a subabacus «Costs for the sale, concerning activity on OPSNO» and 90 "Sales" of a subabacus «Costs for the sale, concerning activity on ENVD».
Question on what should be used particularly sum of the income for distribution of overhead charges, whether it is necessary to include in this sum incomes of realisation of the other property, considered on account 91 «Other incomes», it is explained in the letter of Federal tax service from March, 24th, 2006 № 02-1-07/27 where it is underlined, that in case of impossibility direct razde-lenija costs by activity kinds determine the size the costs, pri-gone on the activity transferred to payment ENVD, proportsio-nalno to a dale of incomes of the organisation from the activity transferred to payment ENVD, in the organisation aggregate profit by all kinds of activity. The indicated order extends as 10 times distributions obshchehozjajstvennyh costs, and totals of expenses for sale which cannot be carried nepo-sredstvenno to activity, taxable on profit, or the activity transferred to payment ENVD. As the tax legislation does not contain term definition «activity kinds» according to article 11 NK this term, according to FNS the Russian Federation, it is necessary to apply the Russian Federation in that significance in what it is used in other branches of the legislation. In particular, the concept «an activity kind» is used in a uniform classification scheme of the technological and social information (ESKK) Grew-Sijsky Federation. According to the Decree of Gosstandart of the Russian Federation from 06.11.2001 № 454-st the economic activities take place when resources (the equipment, a labour, technologies, raw materials, materials, energy, information resources) unite in proizvodst -
82 vennyj the process having for an object production (rendering of services). The Economic activities are characterised by expenses for production, process of production and output (sale of the goods, okazani services). Thus, incomes of realisation of the property which was in the use and non-trade incomes as not connected with production (fulfilment of works, rendering of services) are not considered at definition of a proportion for distribution of overhead charges. Incomes of realisation of shares in an authorised capital and incomes of realisation of securities are not considered at distribution of costs in case such operations are not the purposes of creation of the commercial organisation (article 50 GK the Russian Federation).
The given item is not supported by the Ministry of Finance of the Russian Federation, according to it ve-domstva, stated in the letter from September, 16th, 2005 № 03-03-04/1/206, on-rjadok definitions of incomes is stated in item 248 NK the Russian Federation, according to which incomes of realisation of the goods concern incomes with the purposes of the profit taxation (works, services) and proprietary interests and non-trade incomes. Thus, the size of the costs concerning activity, subject to taxation by the uniform tax to the made income, is defined a protime-tsionalno to a dale of incomes of this kind of activity in the organisation aggregate profit by all kinds of activity, which includes incomes from rea-lizatsii the goods (works, services) and proprietary interests and non-trade incomes.
Apparently from presented above, a question on how to form initial base for distribution of overhead charges, remains opened, here again, in opinion, experts - auditors, experts and tax advisers, the enterprise has the right to solve independently the given question, having fixed it in the registration policy.
In practice there is also an alternative variant of distribution of overhead charges which consists in application not a cost index (incomes that has been considered above), and physical, such as plo-shchad the premises used in those or other kinds of activity, chislen -
83 nost workers involved directly in the activity transferred on ENVD and the activity taxed with taxes on OPSNO, car run, the PETROLEUM PRODUCTS cost at use of a means of transport in time-personal activity kinds etc. Opinion on possibility of application of such method of distribution of overhead charges, in particular about distribution of some kinds of costs proportionally taken under this or that kind deja-telnosti has stated to the areas of objects of the real estate the Ministry of Finance of the Russian Federation in the letter from October, 4th, 2006 № 03-11-04/3/431 where it is underlined, that methods oprede-lenija costs on payment of utilities, the sums of amortisation of buildings and a rent between activity, taxable profit or-ganizatsy, and the activity taxed with the uniform tax on made to-course, the organisation has the right to establish independently, having reflected them in the registration policy. In this connection reference by the organisation of costs to a concrete kind of activity is proportional to the size of the area of the premises used for enterprise activity, taxed with the uniform tax to the made income, and for activity, taxable on profit of the organisations, does not contradict the current legislation.
Let's consider an order of such distribution and its reflexion in book keeping on an example, having compared two alternative variants. The enterprise combines two taxation orders: ENVD and OPSNO. Activity it ve-is got to and the leased is administrative-industrial case a total area 1 250 м2 from which 350 м2 it is used in the activity transferred on ENVD - the servicing deport of auto-means of transport places, 650 m are used in trade in cars on which taxes are paid on OPSNO, 250 м2 is taken in the administrative purposes. The costs connected with use of the leased areas, and also data about incomes of the enterprise for various kinds of activity for 2006 are presented in table 2.11.
According to a registration policy of the enterprise general purpose costs are considered on account 44 «Costs for sale».
84
Table 2.11 Data for distribution of overhead charges
Rbl. Month the Income from realiza-tsii all the Income of realisation on OPSNO the Income from rea-lizatsii on ENVD Costs on a building, all Including arend th payment Including
kommu-nalnye
To payment-zhi, elektro energy Including
With-holding
nie (an attire, re - January 7393046 5363254 2029792 464834 287500 148734 tshr February March, 8376489 6646570 1729919 492715 287500 159845 45370 5949302 3426789 2522513 502310 287500 178532 36278 Total 1 kv-l April, 21718837 15436613 6282224 1459859 862500 487111 110248th May, 9584737 7463650 2121087 458879 287500 138923 32456th June, 8594958 6847635 1747323 487378 287500 163098 36780th 7859944 5984760 1875184 493064 287500 173826 31738 Total 2 kv-l 26039639 20296045 5743594 1439321 862500 475847 100974 Total semi@ July, 47758476 35732658 12025818 2899180 1725000 962958 211222 August, 6758949 5874665 884284 550079 350000 147239 52840th September, 5789547 4374652 1414895 556735 350000 162835 43900th 7869765 6182346 1687419 560615 350000 146829 63786 Total 3 kv-l 20418261 16431663 3986598 1667429 1050000 456903 160526 Total 9 months October, 68176737 52164321 16012416 4566609 2775000 1419861 371748th November, 6879870 5478870 1401000 548115 350000 165280 32835 December, 5786959 4677612 1109347 569095 350000 173425 45670th 8796868 7361270 1435598 561009 350000 176209 34800 Total 4 kv-l 21463697 17517752 3945945 1678219 1050000 514914 113305 Total year 89640434 69682073 19958361 6244828 3825000 1934775 485053 Variant 1. We will distribute overhead charges on use of the is administrative-industrial case to proportionally incomes received by the enterprise from activity, subject to the taxation on OPSNO and the activity transferred on ENVD.
At such distribution the totals of expenses reflected in book keeping by posting
The debit of account 90 of "Sale" of a subabacus «the Overhead charges concerning activity, taxed with taxes on OPSNO» account 44 Credit «Costs for sale» will be the following: (table 2.12).
85
Table 2.12 of the Sum of the overhead charges concerning activity on OPSNO
Rbl. Month the Share to-course from realiza-tsii on the figure-nosti on OPSNO in the aggregate profit Overhead charges on a building, in a part, having-shchej on OPSNO Including
Arend th payment Including kommu-nalnye pla-tezhi, elek-troenergija Including With-derzhanie (cleaning, repair) January February, 0,7254 337212 208566 107898 20748 March, 0,7935 390959 228125 126834 36000 0,5760 289330 165600 102834 20896 Total 1 quarter April, 0,7107 1037591 613020 346213 78359 May, 0,7787 357330 223877 108180 25274 June, 0,7967 388296 229052 129941 29303 0,7614 375431 218910 132356 24166 Total 2 quarter 0,7794 1121848 672257 370889 78702 Total a half-year July, 0,7482 2169152 1290637 720480 158035 August, 0,8692 478111 304209 127975 45927 September, 0,7556 420676 264464 123040 33171 0,7856 440409 274954 115346 50109 Total 3 quarter 0,8048 1341869 844991 367694 129184 Total 9 months October, 0,7651 3494067 2123246 1086384 284437 November, 0,7964 436498 278727 131623 26149 December, 0,8083 460001 282906 140180 36915 0,8368 469456 292882 147453 29121 Total 4 quarter 0,8162 1369691 856965 420251 92475 Total year 0,7774 4854423 2973367 1503999 377056 Totals of expenses reflected in book keeping by posting
The debit of account 90 of "Sale" of a subabacus «the Overhead charges concerning activity, transferred on ENVD» account 44 Credit «Costs for sale» will be the following: (table 2.13).
86
Table 2.13 of the Sum of the overhead charges concerning activity on ENVD
Rbl.
Month the Share to-course from realisation on active-sti on ENVDv the general to-course the General of races-courses on zda-niju, in a part, having-shchej on ENVD Including a rent Including kommu-nalnye pla-tezhi, elek-troenergija Including With-derzhanie (cleaning, repair) January February, 0,2746 127622 78934 40836 7852 March, 0,2065 101756 59375 33011 9370 0,4240 212980 121900 75698 15382 Total 1 quarter April, 0,2893 422268 249480 140898 31889 May, 0,2213 101549 63623 30743 7182 June, 0,2033 99082 58448 33157 7477 0,2386 117633 68590 41470 7572 Total 2 quarter 0,2206 317473 190243 104958 22272 Total a half-year July, 0,2518 730028 434363 242478 53187 August, 0,1308 71968 45791 19264 6913 September, 0,2444 136059 85536 39795 10729 0,2144 120206 75046 31483 13677 Total 3 quarter 0,1952 325560 205009 89209 31342 Total 9 months October, 0,2349 1072542 651754 333477 87311 November, 0,2036 111617 71273 33657 6686 December, 0,1917 109094 67094 33245 8755 0,1632 91553 57118 28756 5679 Total 4 quarter 0,1838 308528 193035 94663 20830 Total year 0,2226 1390405 851633 430776 107997 Variant 2. Let's distribute overhead charges on use of the administ-rativno-industrial case to proportionally areas directly taken in activity, subject to the taxation on OPSNO and the activity transferred on ENVD. Thus it is necessary to consider, that all in enterprise primary activity it is used 1 000 м2 the leased areas from which 35 % are used in the activity transferred on ENVD and 65 % - in the activity taxed with taxes on OPSNO.
At such distribution the totals of expenses reflected in book keeping by posting
87 Debit of account 90 of "Sale" of a subabacus «the Overhead charges concerning activity, taxed with taxes on OPSNO» account 44 Credit «Costs for sale» will be the following: (table 2.14).
Table 2.14 of the Sum of the overhead charges concerning activity on OPSNO
Rbl. Month the Share of the area of a building, neposredst-venno is-polzuemoj in activity on OPSNO the General of races-courses on a building, in a part which are pri-gone on OPSNO Including
The rent
Payment Including kommu-nalnye pla-tezhi, elek-troenergija Including With-derzhanie (cleaning, repair) January February, 0,65 302142 186875 96677 18590 March, 0,65 320265 186875 103899 29491 0,65 326502 186875 116046 23581 Total 1 quarter April, 0,65 948908 560625 316622 71661 May, 0,65 298271 186875 90300 21096 June, 0,65 316796 186875 106014 23907 0,65 320492 186875 112987 20630 Total 2 quarter 0,65 935559 560625 309301 65633 Total a half-year July, 0,65 1884467 1121250 625923 137294 August, 0,65 357551 227500 95705 34346 September, 0,65 361878 227500 105843 28535 0,65 364400 227500 95439 41461 Total 3 quarter 0,65 1083829 682500 296987 104342 Total 9 months October, 0,65 2968296 1803750 922910 241636 November, 0,65 356275 227500 107432 21343 December, 0,65 369912 227500 112726 29686 0,65 364656 227500 114536 22620 Total 4 quarter 0,65 1090842 682500 334694 73648 Total year 0,65 4059138 2486250 1257604 315284 Totals of expenses reflected in book keeping by posting the Debit of account 90 of "Sale" of a subabacus «the Overhead charges concerning activity, Transferred on ENVD »account 44 Credit« Costs for sale »will be the following: (table 2.15).
88
Table 2.15 of the Sum of the overhead charges concerning activity on ENVD
Rbl.
Month the Share of the area of a building, neposredst-venno ispol-zuemoj in deja-telnosti on ENVD the General of races-courses on zda-niju, in a part, having-shchej on ENVD Including a rent Including kommu-nalnye pla-tezhi, elek-troenergija Including with-derzhanie (cleaning, repair) January February, 0,35 162692 100625 52057 10010 _! March, 0,35 172450 100625 55946 15880 0,35 175809 100625 62486 12697 Total 1 quarter April, 0,35 510951 301875 170489 38587 May, 0,35 160608 100625 48623 11360 June, 0,35 170582 100625 57084 12873 0,35 172572 100625 60839 11108 Total 2 quarter 0,35 503762 301875 166546 35341 Total a half-year July, 0,35 1014713 603750 337035 73928 August, 0,35 192528 122500 51534 18494 September, 0,35 194857 122500 56992 15365 0,35 196215 122500 51390 22325 Total 3 quarter 0,35 583600 367500 159916 56184 Total 9 months October, 0,35 1598313 971250 496951 130112 November, 0,35 191840 122500 57848 11492 December, 0,35 199183 122500 60699 15985 0,35 196353 122500 61673 12180 Total 4 quarter 0,35 587377 367500 180220 39657 Total year 0,35 2185690 1338750 677171 169769 Data of tables 2.12 - 2.15 show, totals of expenses can be how much various at application of various variants of account, sledo-vatelno, will differ not only the sum of profit which is subject to nalogo-taxation, But also financial results by each kind of the activity, generated in book keeping.
In practice cases when the activity transferred ENVD, is conducted by the enterprise irregularly are frequent, only in separate accounting periods or ceases within a financial year. There is a question, whether it is necessary to do in this case recalculation of the sums of the overhead charges distributed during last periods. In our opinion, such recalculation it is not required, as the sums of the overhead charges suffered in the period when the activity taxed ENVD, was not conducted, in full should concern other kinds of activity.
<< | >>
A source: Pizhun Zoe Aleksandrovna. the ACCOUNT In the conditions of APPLICATION of VARIOUS SYSTEMS of the TAXATION of the ENTERPRISE. 2007

More on topic 2.2. The model of separate book keeping of costs of a general purpose:

  1. 2.1. The model of separate book keeping of the sums of the VAT presented by suppliers of the goods (works, services)
  2. 1.2 Interrelation of incomes, costs, expenses and costs as categories of estimated characteristics of capital flow in book keeping
  3. 1.2. Necessity of the organisation of separate book keeping at the enterprise at application of various systems of the taxation
  4. З.1. The order of inclusion of rules of management separate book keeping in the registration policy of the enterprise, formation of the work plan for accounts
  5. 1.1 Approaches to process of convergence of book keeping
  6. 4.3 organizational - methodical regulation of formation of cost of the intellectual capital in book keeping
  7. 2.4 Change of the contents of an estimation in modern book keeping
  8. 5.1 Methodology of an estimation of obligations in the conditions of change stoimostiaktivov in book keeping
  9. 1.1 Capital as object of cost measurement in book keeping
  10. 3.1 Conceptual approaches to cost measurement of the capital in book keeping
  11. 3.2 Classification of system of cost estimates in book keeping
  12. Chapter 1 the Capital in system of categories of book keeping
  13. 4.1 Nonconventional approaches to formation of cost of the core kapitalav book keeping
  14. 1.3. Adaptation of book keeping to taxation requests at a combination of systems of the taxation
  15. Chapter 3. Perfection of book keeping and the control of industrial-material stocks in the agricultural organisations
  16. Chapter 4. Organizational-methodical regulation of formation of cost of the capital of the managing subject in book keeping
  17. Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING, 2008
  18. FEATURES of the TAXATION And BOOK KEEPING of OPERATIONS of the FINANCE LEASE (LEASING) the Value-added tax (VAT)
  19. 1.3 Analysis of categories of the cost price and cost in book keeping
  20. check of stability of separate elements and general stability of a model of a dome as discrete rod system