Сборник методических указаний по бухгалтерскому учету
Ɇɨɥ ɟɬɤɚɡɢɛ ɛɟɪɭɜɱɢɥɚɪ ɜɚ ɩɭɞɪɚɬɱɢɥɚɪɝɚ ɬʆɥɨɜɥɚɪ ȼɵɩɥɚɬɵ ɩɨɫɬɚɜɳɢɤɚɦ ɢ ɩɨɞɪɹɞɱɢɤɚɦ 271
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книга бух учёт методических указаний
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Ɇɨɥ ɟɬɤɚɡɢɛ ɛɟɪɭɜɱɢɥɚɪ ɜɚ ɩɭɞɪɚɬɱɢɥɚɪɝɚ ɬʆɥɨɜɥɚɪ ȼɵɩɥɚɬɵ ɩɨɫɬɚɜɳɢɤɚɦ ɢ ɩɨɞɪɹɞɱɢɤɚɦ 271 Ɇɨɥɢɹɜɢɣ ɮɚɨɥɢɹɬ ɛʆɣɢɱɚ ɬʆɥɨɜɥɚɪ ȼɵɩɥɚɬɵ ɩɨ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ 272 Ȼɨɲԕɚ ɦɚԕɫɚɞɥɚɪ ɭɱɭɧ ɇɚ ɞɪɭɝɢɟ ɰɟɥɢ 273 ɑɟɬ ɷɥ ɜɚɥɸɬɚɫɢɞɚɝɢ ɩɭɥ ɦɚɛɥɚԑɥɚɪɢɧɢ ԕɚɣɬɚ ɛɚԟɨɥɚɲɞɚɧ ɸɡɚɝɚ ɤɟɥɝɚɧ ɤɭɪɫ ɮɚɪԕɥɚɪɢ ɫɚɥɶɞɨɫɢ ɋɚɥɶɞɨ ɤɭɪɫɨɜɵɯ ɪɚɡɧɢɰ, ɨɛɪɚɡɨɜɚɜɲɢɯɫɹ ɨɬ ɩɟɪɟɨɰɟɧɤɢ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɜ ɢɧɨɫɬɪɚɧɧɨɣ ɜɚɥɸɬɟ 280 Ƀɢɥ ɨɯɢɪɢɞɚɝɢ ԕɨɥɞɢԕ (ɫɚɬɪ. 250+260-270+/-280) Ɉɫɬɚɬɨɤ ɧɚ ɤɨɧɟɰ ɝɨɞɚ (ɫɬɪ. 250+260-270+/-280) 290 Ɋɚԟɛɚɪ Ɋɭɤɨɜɨɞɢɬɟɥɶ _____________________ Ȼɨɲ ɛɭɯɝɚɥɬɟɪ Ƚɥɚɜɧɵɣ ɛɭɯɝɚɥɬɟɪ _________________ I) Ɉɩɪɟɞɟɥɟɧɢɟ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ - ɩɪɹɦɨɣ ɦɟɬɨɞ 1. ɉɨɫɬɭɩɥɟɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɪɟɚɥɢɡɚɰɢɢ. ɉɨɫɬɭɩɥɟɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɪɟɚɥɢɡɚɰɢɢ ɦɨɠɟɬ ɛɵɬɶ ɨɬɪɚɠɟɧɨ ɫɥɟɞɭɸɳɟɣ ɮɨɪɦɭɥɨɣ: ɉɨɫɬɭɩɥɟɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɪɟɚɥɢɡɚɰɢɢ = ȼɵɪɭɱɤɚ ɨɬ ɪɟɚɥɢɡɚɰɢɢ (Ɉɬɱɟɬ ɨ ɮɢɧ.ɪɟɡ.) + _ ɍɦɟɧɶɲɟɧɢɟ ɫɱɟɬɨɜ ɤ ɩɨɥɭɱɟɧɢɸ ɂɥɢ ɍɜɟɥɢɱɟɧɢɟ ɫɱɟɬɨɜ ɤ ɩɨɥɭɱɟɧɢɸ (Ȼɚɥɚɧɫ) ɉɨɫɬɭɩɥɟɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɪɟɚɥɢɡɚɰɢɢ = 10 470 000 + 120 000 = 10 590 000 ɫɭɦɨɜ 2. ɉɨɫɬɭɩɥɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɜ ɜɢɞɟ ɩɪɨɰɟɧɬɨɜ ɡɚ ɩɪɟɞɨɫɬɚɜɥɟɧɧɵɟ ɤɪɟɞɢɬɵ ɢ ɜ ɜɢɞɟ ɞɢɜɢɞɟɧɞɨɜ. ɇɋȻɍ ʋ9 ɧɟ ɞɚɟɬ ɨɞɧɨɡɧɚɱɧɨɣ ɤɥɚɫɫɢɮɢɤɚɰɢɢ ɩɪɨɰɟɧɬɨɜ ɢ ɞɢɜɢɞɟɧɞɨɜ, ɨɝɨɜɚɪɢɜɚɟɬɫɹ ɬɨɥɶɤɨ ɧɟɨɛɯɨɞɢɦɨɫɬɶ ɪɚɡɞɟɥɢɬɶ ɢɯ ɧɚ ɩɨɥɭɱɟɧɧɵɟ ɢ ɜɵɩɥɚɱɟɧɧɵɟ. ɇɚ ɩɪɚɤɬɢɤɟ ɱɚɳɟ ɜɫɟɝɨ ɩɨɥɭɱɟɧɧɵɟ ɩɪɨɰɟɧɬɵ ɢ ɞɢɜɢɞɟɧɞɵ ɨɬɧɨɫɹɬ ɤ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ, ɚ ɞɢɜɢɞɟɧɞɵ ɢ ɩɪɨɰɟɧɬɵ ɭɩɥɚɱɟɧɧɵɟ ɫɜɹɡɵɜɚɸɬ ɨɛɵɱɧɨ ɫ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɶɸ, ɯɨɬɹ ɩɪɨɰɟɧɬɵ ɭɩɥɚɱɟɧɧɵɟ ɦɨɝɭɬ ɨɬɧɨɫɢɬɶɫɹ ɢ ɤ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ȼ Ɉɬɱɟɬɟ ɨ ɮɢɧɚɧɫɨɜɵɯ ɪɟɡɭɥɶɬɚɬɚɯ ɤɨɦɩɚɧɢɢ «Ɂɚɦɢɧ» ɩɪɨɰɟɧɬɧɵɣ ɞɨɯɨɞ ɫɨɫɬɚɜɥɹɟɬ 90 000 ɫɭɦɨɜ, ɚ ɜ ɛɚɥɚɧɫɟ ɧɚ ɫɱɟɬɟ «ɉɪɨɰɟɧɬɵ ɤ ɩɨɥɭɱɟɧɢɸ» ɨɫɬɚɬɤɨɜ ɧɟ ɢɦɟɟɬɫɹ, ɬɨ ɟɫɬɶ ɜɫɟ ɩɪɨɰɟɧɬɵ ɛɵɥɢ ɩɨɥɭɱɟɧɵ. 3. ȼɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɡɚ ɩɪɢɨɛɪɟɬɟɧɧɵɟ ɬɨɜɚɪɵ ɢ ɭɫɥɭɝɢ. ȼɟɥɢɱɢɧɚ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ, ɜɵɩɥɚɱɟɧɧɵɯ ɡɚ ɩɪɢɨɛɪɟɬɟɧɧɵɟ ɬɨɜɚɪɵ ɢ ɭɫɥɭɝɢ ɨɩɪɟɞɟɥɹɟɬɫɹ ɩɨ ɫɥɟɞɭɸɳɟɣ ɮɨɪɦɭɥɟ: Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɡɚ ɩɪɢɨɛɪɟ- ɬɟɧɧɵɟ ɬɨɜɚɪɵ = ɋɟɛɟɫɬɨɢ- ɦɨɫɬɶ ɩɪɨɞɚɧɧɵɯ ɬɨɜɚɪɨɜ (Ɉɬɱɟɬ ɨ ɮɢɧ.ɪɟɡ.) + _ ɍɜɟɥɢɱɟɧɢɟ ɬɨɜɚɪɧɵɯ ɡɚɩɚɫɨɜ ɂɥɢ ɍɦɟɧɶɲɟɧɢɟ ɬɨɜɚɪɧɵɯ ɡɚɩɚɫɨɜ (Ȼɚɥɚɧɫ) + _ ɍɦɟɧɶɲɟɧɢɟ ɩɨ ɫɱɟɬɚɦ ɤ ɨɩɥɚɬɟ ɂɥɢ ɍɜɟɥɢɱɟɧɢɟ ɩɨ ɫɱɟɬɚɦ ɤ ɨɩɥɚɬɟ (Ȼɚɥɚɧɫ) ɉɨ ɞɚɧɧɵɦ ɧɚɲɟɝɨ ɩɪɢɦɟɪɚ Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɡɚ ɩɪɢɨɛɪɟɬɟɧɧɵɟ ɬɨɜɚɪɵ = 7800000 + 510 000 - 105 000 = 8 205 000 ɫɭɦɨɜ. 4. Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɩɨ ɨɩɟɪɚɰɢɨɧɧɵɦ ɪɚɫɯɨɞɚɦ. Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɩɨ ɨɩɟɪɚɰɢɨɧɧɵɦ ɪɚɫɯɨɞɚɦ ɨɩɪɟɞɟɥɹɸɬɫɹ ɩɭɬɟɦ ɤɨɪɪɟɤɬɢɪɨɜɚɧɢɹ ɨɩɟɪɚɰɢɨɧɧɵɯ ɪɚɫɯɨɞɨɜ ɩɨ ɫɥɟɞɭɸɳɟɣ ɮɨɪɦɭɥɟ: Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɩɨ Ɉɩɟɪɚ- ɰɢɨɧɧɵɦ ɪɚɫɯɨɞɚɦ = Ɉɩɟɪɚɰɢɨɧɧɵɟ ɪɚɫɯɨɞɵ (Ɉɬɱɟɬ ɨ ɮɢɧ. ɪɟɡ.) + _ ɍɜɟɥɢɱɟɧɢɟ ɪɚɫɯɨɞɨɜ ɛɭɞɭɳɢɯ ɩɟɪɢɨɞɨɜ ɢɥɢ ɍɦɟɧɶɲɟɧɢɟ ɪɚɫɯɨɞɨɜ ɛɭɞɭɳɢɯ ɩɟɪɢɨɞɨɜ (Ȼɚɥɚɧɫ) + _ ɍɦɟɧɶɲɟɧɢɟ ɧɚɱɢɫɥɟɧɧɵɯ Ɉɛɹɡɚɬɟɥɶɫɬɜ ɂɥɢ ɍɜɟɥɢɱɟɧɢɟ ɧɚɱɢɫɥɟɧɧɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ (Ȼɚɥɚɧɫ) _ Ⱥɦɨɪɬɢɡɚɰɢ ɹ ɢ ɞɪɭɝɢɟ ɧɟɞɟɧɟɠɧɵɟ ɪɚɫɯɨɞɵ (Ɉɬɱɟɬ ɨ ɮɢɧ.ɪɟɡ.) ɂɫɯɨɞɹ, ɢɡ ɧɚɲɟɝɨ ɩɪɢɦɟɪɚ Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɩɨ ɨɩɟɪɚɰɢɨɧɧɵɦ ɪɚɫɯɨɞɚɦ = 2 205 000 – 60 000 – 45 000 - 555 000 = 1 545 000. 5. ȼɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɩɪɨɰɟɧɬɚɦ ɡɚ ɩɨɥɭɱɟɧɧɵɟ ɤɪɟɞɢɬɵ. ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɭɧɤɬɨɦ 2 ɧɚɫɬɨɹɳɟɝɨ ɩɪɢɥɨɠɟɧɢɹ, ɜɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɩɪɨɰɟɧɬɚɦ ɡɚ ɤɪɟɞɢɬɵ ɫɥɟɞɭɟɬ ɨɬɧɨɫɢɬɶ ɤ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ, ɢɫɯɨɞɹ ɢɡ ɞɨɩɭɳɟɧɢɹ, ɱɬɨ ɜɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɩɪɨɰɟɧɬɚɦ ɡɚ ɩɨɥɭɱɟɧɧɵɟ ɤɪɟɞɢɬɵ ɪɚɜɧɵ ɫɭɦɦɟ ɪɚɫɯɨɞɨɜ ɩɨ ɷɬɢɦ ɩɪɨɰɟɧɬɚɦ. 303 Приложения ȼ Ɉɬɱɟɬɟ ɨ ɮɢɧɚɧɫɨɜɵɯ ɪɟɡɭɥɶɬɚɬɚɯ ɤɨɦɩɚɧɢɢ «Ɂɚɦɢɧ» ɩɪɨɰɟɧɬɧɵɣ ɞɨɯɨɞ ɫɨɫɬɚɜɥɹɟɬ 90 000 ɫɭɦɨɜ, ɚ ɜ ɛɚɥɚɧɫɟ ɧɚ ɫɱɟɬɟ «ɉɪɨɰɟɧɬɵ ɤ ɩɨɥɭɱɟɧɢɸ» ɨɫɬɚɬɤɨɜ ɧɟ ɢɦɟɟɬɫɹ, ɬɨ ɟɫɬɶ ɜɫɟ ɩɪɨɰɟɧɬɵ ɛɵɥɢ ɩɨɥɭɱɟɧɵ. 3. ȼɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɡɚ ɩɪɢɨɛɪɟɬɟɧɧɵɟ ɬɨɜɚɪɵ ɢ ɭɫɥɭɝɢ. ȼɟɥɢɱɢɧɚ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ, ɜɵɩɥɚɱɟɧɧɵɯ ɡɚ ɩɪɢɨɛɪɟɬɟɧɧɵɟ ɬɨɜɚɪɵ ɢ ɭɫɥɭɝɢ ɨɩɪɟɞɟɥɹɟɬɫɹ ɩɨ ɫɥɟɞɭɸɳɟɣ ɮɨɪɦɭɥɟ: Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɡɚ ɩɪɢɨɛɪɟ- ɬɟɧɧɵɟ ɬɨɜɚɪɵ = ɋɟɛɟɫɬɨɢ- ɦɨɫɬɶ ɩɪɨɞɚɧɧɵɯ ɬɨɜɚɪɨɜ (Ɉɬɱɟɬ ɨ ɮɢɧ.ɪɟɡ.) + _ ɍɜɟɥɢɱɟɧɢɟ ɬɨɜɚɪɧɵɯ ɡɚɩɚɫɨɜ ɂɥɢ ɍɦɟɧɶɲɟɧɢɟ ɬɨɜɚɪɧɵɯ ɡɚɩɚɫɨɜ (Ȼɚɥɚɧɫ) + _ ɍɦɟɧɶɲɟɧɢɟ ɩɨ ɫɱɟɬɚɦ ɤ ɨɩɥɚɬɟ ɂɥɢ ɍɜɟɥɢɱɟɧɢɟ ɩɨ ɫɱɟɬɚɦ ɤ ɨɩɥɚɬɟ (Ȼɚɥɚɧɫ) ɉɨ ɞɚɧɧɵɦ ɧɚɲɟɝɨ ɩɪɢɦɟɪɚ Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɡɚ ɩɪɢɨɛɪɟɬɟɧɧɵɟ ɬɨɜɚɪɵ = 7800000 + 510 000 - 105 000 = 8 205 000 ɫɭɦɨɜ. 4. Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɩɨ ɨɩɟɪɚɰɢɨɧɧɵɦ ɪɚɫɯɨɞɚɦ. Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɩɨ ɨɩɟɪɚɰɢɨɧɧɵɦ ɪɚɫɯɨɞɚɦ ɨɩɪɟɞɟɥɹɸɬɫɹ ɩɭɬɟɦ ɤɨɪɪɟɤɬɢɪɨɜɚɧɢɹ ɨɩɟɪɚɰɢɨɧɧɵɯ ɪɚɫɯɨɞɨɜ ɩɨ ɫɥɟɞɭɸɳɟɣ ɮɨɪɦɭɥɟ: Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɩɨ Ɉɩɟɪɚ- ɰɢɨɧɧɵɦ ɪɚɫɯɨɞɚɦ = Ɉɩɟɪɚɰɢɨɧɧɵɟ ɪɚɫɯɨɞɵ (Ɉɬɱɟɬ ɨ ɮɢɧ. ɪɟɡ.) + _ ɍɜɟɥɢɱɟɧɢɟ ɪɚɫɯɨɞɨɜ ɛɭɞɭɳɢɯ ɩɟɪɢɨɞɨɜ ɢɥɢ ɍɦɟɧɶɲɟɧɢɟ ɪɚɫɯɨɞɨɜ ɛɭɞɭɳɢɯ ɩɟɪɢɨɞɨɜ (Ȼɚɥɚɧɫ) + _ ɍɦɟɧɶɲɟɧɢɟ ɧɚɱɢɫɥɟɧɧɵɯ Ɉɛɹɡɚɬɟɥɶɫɬɜ ɂɥɢ ɍɜɟɥɢɱɟɧɢɟ ɧɚɱɢɫɥɟɧɧɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ (Ȼɚɥɚɧɫ) _ Ⱥɦɨɪɬɢɡɚɰɢ ɹ ɢ ɞɪɭɝɢɟ ɧɟɞɟɧɟɠɧɵɟ ɪɚɫɯɨɞɵ (Ɉɬɱɟɬ ɨ ɮɢɧ.ɪɟɡ.) ɂɫɯɨɞɹ, ɢɡ ɧɚɲɟɝɨ ɩɪɢɦɟɪɚ Ⱦɟɧɟɠɧɵɟ ɜɵɩɥɚɬɵ ɩɨ ɨɩɟɪɚɰɢɨɧɧɵɦ ɪɚɫɯɨɞɚɦ = 2 205 000 – 60 000 – 45 000 - 555 000 = 1 545 000. 5. ȼɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɩɪɨɰɟɧɬɚɦ ɡɚ ɩɨɥɭɱɟɧɧɵɟ ɤɪɟɞɢɬɵ. ȼ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɩɭɧɤɬɨɦ 2 ɧɚɫɬɨɹɳɟɝɨ ɩɪɢɥɨɠɟɧɢɹ, ɜɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɩɪɨɰɟɧɬɚɦ ɡɚ ɤɪɟɞɢɬɵ ɫɥɟɞɭɟɬ ɨɬɧɨɫɢɬɶ ɤ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ, ɢɫɯɨɞɹ ɢɡ ɞɨɩɭɳɟɧɢɹ, ɱɬɨ ɜɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɩɪɨɰɟɧɬɚɦ ɡɚ ɩɨɥɭɱɟɧɧɵɟ ɤɪɟɞɢɬɵ ɪɚɜɧɵ ɫɭɦɦɟ ɪɚɫɯɨɞɨɜ ɩɨ ɷɬɢɦ ɩɪɨɰɟɧɬɚɦ. ȼ Ɉɬɱɟɬɟ ɨ ɮɢɧɚɧɫɨɜɵɯ ɪɟɡɭɥɶɬɚɬɚɯ ɤɨɦɩɚɧɢɢ «Ɂɚɦɢɧ» ɪɚɫɯɨɞ ɩɨ ɩɪɨɰɟɧɬɚɦ ɫɨɫɬɚɜɥɹɟɬ 345 000 ɫɭɦɨɜ, ɚ ɜ ɛɚɥɚɧɫɟ ɧɚ ɫɱɟɬɟ «ɉɪɨɰɟɧɬɵ ɤ ɨɩɥɚɬɟ» ɨɫɬɚɬɤɨɜ ɧɟ ɢɦɟɟɬɫɹ, ɬɨ ɟɫɬɶ ɜɫɟ ɧɚɱɢɫɥɟɧɧɵɟ ɩɪɨɰɟɧɬɵ ɛɵɥɢ ɨɩɥɚɱɟɧɵ. 6. ȼɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɧɚɥɨɝɭ ɧɚ ɩɪɢɛɵɥɶ. ȼɟɥɢɱɢɧɚ ɜɵɩɥɚɬ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɧɚɥɨɝɭ ɧɚ ɩɪɢɛɵɥɶ ɨɩɪɟɞɟɥɹɟɬɫɹ ɩɨ ɮɨɪɦɭɥɟ: ȼɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɧɚɥɨɝɭ ɧɚ ɩɪɢɛɵɥɶ = ɇɚɥɨɝ ɧɚ ɩɪɢɛɵɥɶ (Ɉɬɱɟɬ ɨ ɮɢɧ.ɪɟɡ.) + _ ɍɦɟɧɶɲɟɧɢɟ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɩɨ ɧɚɥɨɝɭ ɧɚ ɩɪɢɛɵɥɶ ɂɥɢ ɍɜɟɥɢɱɟɧɢɟ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɩɨ ɧɚɥɨɝɭ ɧɚ ɩɪɢɛɵɥɶ (Ȼɚɥɚɧɫ) ɉɨ ɞɚɧɧɵɦ ɧɚɲɟɝɨ ɩɪɢɦɟɪɚ ȼɵɩɥɚɬɵ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɩɨ ɧɚɥɨɝɭ ɧɚ ɩɪɢɛɵɥɶ = 105 000 + 30 000 = 135 000 ɫɭɦɨɜ Download 1.63 Mb. 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