B 6yxra/iTepcKOM yneTe ncno/ib3yeTca noH^Tne CMHTeTMnecKoro m aHa/iMTmecKoro ynera.
CnHTeTMHecKMM yseT - o6o6meHne Aam-ibix 06 MMyLuecTBe, o6fl3aTe/ibCTBax n X03flMCTBeHHbix onepai4Mflx b ctommocthom BbipaweHMM
AHa/iMTMHecKMM yneT - Beflet-me yneTa b pa3pe3e HeKOToporo npM3HaKa. fl/ia o6o3HaMeHna npn3HaKa aHa/iHTMHecKoro yneTa b lCillpeAnpnflTMU Mcno/ib3yeTCfl noHSTne cyÓKOHTo. AHa/iMTMHecKnui yneT o6ecneHMBaeT rpynnupoBKy i/mcjDopMaum/i BHyTpn cmHTeTmecKoro CMeTa b ctommocthom m/im HaTypa/ibHOM BbipaweHMM.