Сборник методических указаний по бухгалтерскому учету
Ɏɨɪɦɭ Ɉɬɱɟɬɚ ɨ ɞɟɧɟɠɧɵɯ ɩɨɬɨɤɚɯ, ɫɨɫɬɚɜɥɟɧɧɨɝɨ ɩɨ ɤɨɫɜɟɧɧɨɦɭ ɦɟɬɨɞɭ ɦɨɠɧɨ
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книга бух учёт методических указаний
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Ɏɨɪɦɭ Ɉɬɱɟɬɚ ɨ ɞɟɧɟɠɧɵɯ ɩɨɬɨɤɚɯ, ɫɨɫɬɚɜɥɟɧɧɨɝɨ ɩɨ ɤɨɫɜɟɧɧɨɦɭ ɦɟɬɨɞɭ ɦɨɠɧɨ
ɩɪɟɞɫɬɚɜɥɹɬɶ ɫɥɟɞɭɸɳɢɦ ɨɛɪɚɡɨɦ : Ɍɚɤ ɤɚɤ, ɜ ɫɨɨɬɜɟɬɫɬɜɢɢ ɫ ɉɪɚɜɢɥɚɦɢ ɩɨ ɩɪɟɞɫɬɚɜɥɟɧɢɸ ɮɨɪɦ ɮɢɧɚɧɫɨɜɨɣ ɨɬɱɟɬɧɨɫɬɢ, ɭɬɜɟɪɠɞɟɧɧɵɣ ɩɪɢɤɚɡɨɦ Ɇɢɧɢɫɬɪɚ ɮɢɧɚɧɫɨɜ Ɋɟɫɩɭɛɥɢɤɢ ɍɡɛɟɤɢɫɬɚɧ ɨɬ 27 ɞɟɤɚɛɪɹ 2002ɝ. ʋ 140, ɡɚɪɟɝɢɫɬɪɢɪɨɜɚɧɧɵɣ Ɇɢɧɢɫɬɟɪɫɬɜɨɦ ɸɫɬɢɰɢɢ Ɋɟɫɩɭɛɥɢɤɢ ɍɡɛɟɤɢɫɬɚɧ ɨɬ 24 ɹɧɜɚɪɹ 2003 ɝ. ʋ 1209, ɩɪɟɞɭɫɦɨɬɪɟɧɚ ɮɨɪɦɚ ʋ4 «Ɉɬɱɟɬ ɨ ɞɟɧɟɠɧɵɯ ɩɨɬɨɤɚɯ» ɬɨɥɶɤɨ ɩɨ ɩɪɹɦɨɦɭ ɦɟɬɨɞɭ. ȼ ɫɜɹɡɢ ɫ ɷɬɢɦ, ɮɨɪɦɚ Ɉɬɱɟɬɚ ɨ ɞɟɧɟɠɧɵɯ ɩɨɬɨɤɚɯ ɩɨ ɤɨɫɜɟɧɧɨɦɭ ɦɟɬɨɞɭ ɦɨɠɟɬ ɛɵɬɶ ɫɨɫɬɚɜɥɟɧ ɜ ɩɪɨɢɡɜɨɥɶɧɨɣ ɮɨɪɦɟ. ɈɌɑȿɌ Ɉ Ⱦȿɇȿɀɇɕɏ ɉɈɌɈɄȺɏ Ɂɚ ɩɟɪɢɨɞ ɫ 1 ɹɧɜɚɪɹ ɩɨ 31 ɞɟɤɚɛɪɹ 2008 ɝ. Ʉɨɦɩɚɧɢɹ «Ɂɚɦɢɧ» Ⱦɜɢɠɟɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɑɢɫɬɚɹ ɩɪɢɛɵɥɶ 240 000 Ʉɨɪɪɟɤɬɢɪɨɜɚɧɢɟ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ : Ɋɚɫɯɨɞɵ ɩɨ ɚɦɨɪɬɢɡɚɰɢɢ + 555 000 ɉɪɢɛɵɥɶ ɨɬ ɪɟɚɥɢɡɚɰɢɢ ɰɟɧɧɵɯ ɛɭɦɚɝ - 180 000 ɍɛɵɬɤɢ ɨɬ ɪɟɚɥɢɡɚɰɢɢ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ + 45 000 ɍɦɟɧɶɲɟɧɢɟ ɫɱɟɬɨɜ ɤ ɩɨɥɭɱɟɧɢɸ +120 000 ɍɜɟɥɢɱɟɧɢɟ ɬɨɜɚɪɧɵɯ ɡɚɩɚɫɨɜ - 510 000 ɍɦɟɧɶɲɟɧɢɟ ɪɚɫɯɨɞɨɜ ɛɭɞɭɳɢɯ ɩɟɪɢɨɞɨɜ +60 000 ɍɜɟɥɢɱɟɧɢɟ ɫɱɟɬɨɜ ɤ ɨɩɥɚɬɟ +105 000 ɍɜɟɥɢɱɟɧɢɟ ɧɚɱɢɫɥɟɧɧɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ +45 000 ɍɦɟɧɶɲɟɧɢɟ ɧɚɱɢɫɥɟɧɧɨɝɨ ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ -30 000 ɂɬɨɝɨ ɤɨɪɪɟɤɬɢɪɨɜɚɧɢɟ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ +210 000 ɋɨɫɬɨɹɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ +450 000 Ⱦɜɢɠɟɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɉɪɢɨɛɪɟɬɟɧɢɟ ɰɟɧɧɵɯ ɛɭɦɚɝ -1 170 000 Ɋɟɚɥɢɡɚɰɢɹ ɰɟɧɧɵɯ ɛɭɦɚɝ +1 530 000 ɉɪɢɨɛɪɟɬɟɧɢɟ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ -1 800 000 Ɋɟɚɥɢɡɚɰɢɹ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ +75 000 ɋɨɫɬɨɹɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ (1365000) Ⱦɜɢɠɟɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɉɨɝɚɲɟɧɢɟ ɨɛɥɢɝɚɰɢɣ -750 000 ȼɵɩɭɫɤ ɨɛɵɤɧɨɜɟɧɧɵɯ ɚɤɰɢɣ +2 250 000 ȼɵɩɥɚɬɚ ɞɢɜɢɞɟɧɞɨɜ -120 000 ɋɨɫɬɨɹɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ +1380 000 ɑɢɫɬɨɟ ɢɡɦɟɧɟɧɢɟ ɜ ɫɨɫɬɨɹɧɢɢ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ +465 000 Ⱦɟɧɟɠɧɵɟ ɫɪɟɞɫɬɜɚ ɧɚ ɧɚɱɚɥɨ ɝɨɞɚ 225 000 Ⱦɟɧɟɠɧɵɟ ɫɪɟɞɫɬɜɚ ɧɚ ɤɨɧɟɰ ɨɬɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ 690 000 ɉɟɪɟɱɟɧɶ ɧɟɞɟɧɟɠɧɵɯ ɨɩɟɪɚɰɢɣ, ɫɜɹɡɚɧɧɵɯ ɫ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɢ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɶɸ ȼɵɩɭɳɟɧɵ ɨɛɥɢɝɚɰɢɢ ɩɨɞ ɩɪɢɨɛɪɟɬɟɧɢɟ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ 1 500 000 II) Ɉɩɪɟɞɟɥɟɧɢɟ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ - ɤɨɫɜɟɧɧɵɣ ɦɟɬɨɞ. ɉɪɢ ɤɨɫɜɟɧɧɨɦ ɦɟɬɨɞɟ ɪɚɫɱɟɬɚ ɩɪɨɢɡɜɨɞɹɬɫɹ ɬɚɤɢɟ ɠɟ ɤɨɪɪɟɤɬɢɪɨɜɤɢ, ɱɬɨ ɢ ɩɪɢ ɩɪɹɦɨɦ ɦɟɬɨɞɟ, ɪɚɡɧɢɰɚ ɥɢɲɶ ɜ ɬɨɦ, ɱɬɨ ɩɪɢ ɤɨɫɜɟɧɧɨɦ ɦɟɬɨɞɟ ɤɨɪɪɟɤɬɢɪɭɟɬɫɹ ɧɟ ɤɚɠɞɚɹ ɫɬɚɬɶɹ ɨɬɞɟɥɶɧɨ, ɚ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɫɭɦɦɚ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ. ɇɢɠɟ ɩɟɪɟɱɢɫɥɟɧɵ 305 Приложения ɍɦɟɧɶɲɟɧɢɟ ɪɚɫɯɨɞɨɜ ɛɭɞɭɳɢɯ ɩɟɪɢɨɞɨɜ +60 000 ɍɜɟɥɢɱɟɧɢɟ ɫɱɟɬɨɜ ɤ ɨɩɥɚɬɟ +105 000 ɍɜɟɥɢɱɟɧɢɟ ɧɚɱɢɫɥɟɧɧɵɯ ɨɛɹɡɚɬɟɥɶɫɬɜ +45 000 ɍɦɟɧɶɲɟɧɢɟ ɧɚɱɢɫɥɟɧɧɨɝɨ ɧɚɥɨɝɚ ɧɚ ɩɪɢɛɵɥɶ -30 000 ɂɬɨɝɨ ɤɨɪɪɟɤɬɢɪɨɜɚɧɢɟ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ +210 000 ɋɨɫɬɨɹɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ +450 000 Ⱦɜɢɠɟɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɉɪɢɨɛɪɟɬɟɧɢɟ ɰɟɧɧɵɯ ɛɭɦɚɝ -1 170 000 Ɋɟɚɥɢɡɚɰɢɹ ɰɟɧɧɵɯ ɛɭɦɚɝ +1 530 000 ɉɪɢɨɛɪɟɬɟɧɢɟ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ -1 800 000 Ɋɟɚɥɢɡɚɰɢɹ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ +75 000 ɋɨɫɬɨɹɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ (1365000) Ⱦɜɢɠɟɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɉɨɝɚɲɟɧɢɟ ɨɛɥɢɝɚɰɢɣ -750 000 ȼɵɩɭɫɤ ɨɛɵɤɧɨɜɟɧɧɵɯ ɚɤɰɢɣ +2 250 000 ȼɵɩɥɚɬɚ ɞɢɜɢɞɟɧɞɨɜ -120 000 ɋɨɫɬɨɹɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ +1380 000 ɑɢɫɬɨɟ ɢɡɦɟɧɟɧɢɟ ɜ ɫɨɫɬɨɹɧɢɢ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ +465 000 Ⱦɟɧɟɠɧɵɟ ɫɪɟɞɫɬɜɚ ɧɚ ɧɚɱɚɥɨ ɝɨɞɚ 225 000 Ⱦɟɧɟɠɧɵɟ ɫɪɟɞɫɬɜɚ ɧɚ ɤɨɧɟɰ ɨɬɱɟɬɧɨɝɨ ɩɟɪɢɨɞɚ 690 000 ɉɟɪɟɱɟɧɶ ɧɟɞɟɧɟɠɧɵɯ ɨɩɟɪɚɰɢɣ, ɫɜɹɡɚɧɧɵɯ ɫ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɢ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɶɸ ȼɵɩɭɳɟɧɵ ɨɛɥɢɝɚɰɢɢ ɩɨɞ ɩɪɢɨɛɪɟɬɟɧɢɟ ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ 1 500 000 II) Ɉɩɪɟɞɟɥɟɧɢɟ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ - ɤɨɫɜɟɧɧɵɣ ɦɟɬɨɞ. ɉɪɢ ɤɨɫɜɟɧɧɨɦ ɦɟɬɨɞɟ ɪɚɫɱɟɬɚ ɩɪɨɢɡɜɨɞɹɬɫɹ ɬɚɤɢɟ ɠɟ ɤɨɪɪɟɤɬɢɪɨɜɤɢ, ɱɬɨ ɢ ɩɪɢ ɩɪɹɦɨɦ ɦɟɬɨɞɟ, ɪɚɡɧɢɰɚ ɥɢɲɶ ɜ ɬɨɦ, ɱɬɨ ɩɪɢ ɤɨɫɜɟɧɧɨɦ ɦɟɬɨɞɟ ɤɨɪɪɟɤɬɢɪɭɟɬɫɹ ɧɟ ɤɚɠɞɚɹ ɫɬɚɬɶɹ ɨɬɞɟɥɶɧɨ, ɚ ɧɟɩɨɫɪɟɞɫɬɜɟɧɧɨ ɫɭɦɦɚ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ. ɇɢɠɟ ɩɟɪɟɱɢɫɥɟɧɵ ɜɫɟ ɤɨɪɪɟɤɬɢɪɨɜɤɢ, ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ ɪɚɫɱɟɬɚ ɫɨɫɬɨɹɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ɂɡɦɟɧɟɧɢɹ, ɧɟɨɛɯɨɞɢɦɵɟ ɞɥɹ ɬɪɚɧɫɮɨɪɦɢɪɨɜɚɧɢɹ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ ɜ ɫɨɫɬɨɹɧɢɟ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɨɩɟɪɚɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ ɉɪɢɛɚɜɥɹɟɬɫɹ ɤ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ ȼɵɱɢɬɚɟɬɫɹ ɢɡ ɱɢɫɬɨɣ ɩɪɢɛɵɥɢ Ɍɟɤɭɳɢɟ ɚɤɬɢɜɵ: ɋɱɟɬɚ ɤ ɩɨɥɭɱɟɧɢɸ Ɍɨɜɚɪɧɵɟ ɡɚɩɚɫɵ Ɋɚɫɯɨɞɵ ɛɭɞɭɳɢɯ ɩɟɪɢɨɞɨɜ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ Ɍɟɤɭɳɢɟ ɨɛɹɡɚɬɟɥɶɫɬɜɚ: ɋɱɟɬɚ ɤ ɨɩɥɚɬɟ ɇɚɱɢɫɥɟɧɧɵɟ ɨɛɹɡɚɬɟɥɶɫɬɜɚ Ɂɚɞɨɥɠɟɧɧɨɫɬɶ ɩɨ ɛɸɞɠɟɬɭ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɜɟɥɢɱɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ ɍɦɟɧɶɲɟɧɢɟ Ɋɚɫɯɨɞɵ ɩɨ ɚɦɨɪɬɢɡɚɰɢɢ: Ɉɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ ɇɟɦɚɬɟɪɢɚɥɶɧɵɯ ɚɤɬɢɜɨɜ ɉɪɢɛɚɜɥɹɸɬɫɹ ɉɪɢɛɚɜɥɹɸɬɫɹ ɉɪɨɱɢɟ ɭɛɵɬɤɢ (ɧɟ ɨɬ ɨɫɧɨɜɧɨɣ ɞɟɹɬ-ɬɢ) ɉɪɨɱɢɟ ɩɪɢɛɵɥɢ(ɧɟ ɨɬ ɨɫɧɨɜɧɨɣ ɞɟɹɬ-ɬɢ) ɉɪɢɛɚɜɥɹɸɬɫɹ ȼɵɱɢɬɚɸɬɫɹ III) Ɉɩɪɟɞɟɥɟɧɢɟ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɜ ɪɟɡɭɥɶɬɚɬɟ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ɂɧɜɟɫɬɢɰɢɨɧɧɚɹ ɞɟɹɬɟɥɶɧɨɫɬɶ ɜ ɨɫɧɨɜɧɨɦ ɨɬɪɚɠɚɟɬɫɹ ɜ Ȼɚɥɚɧɫɟ ɜ ɪɚɡɞɟɥɟ ɞɨɥɝɨɫɪɨɱɧɵɯ ɚɤɬɢɜɨɜ, ɨɩɟɪɚɰɢɢ ɜɨɡɞɟɣɫɬɜɭɸɳɢɟ ɧɚ ɤɪɚɬɤɨɫɪɨɱɧɵɟ ɮɢɧɚɧɫɨɜɵɟ ɜɥɨɠɟɧɢɹ - ɜ ɪɚɡɞɟɥɟ ɬɟɤɭɳɢɯ ɚɤɬɢɜɨɜ, ɜ Ɉɬɱɟɬɟ ɨ ɮɢɧɚɧɫɨɜɵɯ ɪɟɡɭɥɶɬɚɬɚɯ ɩɨɤɚɡɵɜɚɸɬɫɹ ɞɨɯɨɞɵ ɢɥɢ ɭɛɵɬɤɢ ɨɬ ɩɪɨɞɚɠɢ ɰɟɧɧɵɯ ɛɭɦɚɝ, ɨɫɧɨɜɧɵɯ ɫɪɟɞɫɬɜ ɢ ɞɪ. Ʉɪɨɦɟ ɬɨɝɨ ɢɧɮɨɪɦɚɰɢɹ, ɧɟɨɛɯɨɞɢɦɚɹ ɞɥɹ ɨɩɪɟɞɟɥɟɧɢɹ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ, ɫɨɞɟɪɠɢɬɫɹ ɜ ɉɟɪɟɱɧɟ ɩɪɨɱɢɯ ɨɩɟɪɚɰɢɣ, ɧɟ ɫɜɹɡɚɧɧɵɯ ɫ ɨɫɧɨɜɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɶɸ. ɍ ɤɨɦɩɚɧɢɢ «Ɂɚɦɢɧ» 1, 2, 3 ɢ 4 ɨɩɟɪɚɰɢɢ ɞɚɧɧɨɝɨ ɩɟɪɟɱɧɹ ɨɬɧɨɫɹɬɫɹ ɤ ɞɟɧɟɠɧɵɦ ɩɨɬɨɤɚɦ ɨɬ ɢɧɜɟɫɬɢɰɢɨɧɧɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. IV) Ɉɬɪɚɠɟɧɢɟ ɞɜɢɠɟɧɢɹ ɞɟɧɟɠɧɵɯ ɫɪɟɞɫɬɜ ɜ ɪɟɡɭɥɶɬɚɬɟ ɮɢɧɚɧɫɨɜɨɣ ɞɟɹɬɟɥɶɧɨɫɬɢ. ȼ ɞɚɧɧɨɦ ɪɚɡɞɟɥɟ Ɉɬɱɟɬɚ ɨ ɞɟɧɟɠɧɵɯ ɩɨɬɨɤɚɯ ɪɚɫɫɦɚɬɪɢɜɚɸɬɫɹ ɫɱɟɬɚ ɞɨɥɝɨɫɪɨɱɧɨɣ ɡɚɞɨɥɠɟɧɧɨɫɬɢ ɢ ɚɤɰɢɨɧɟɪɧɨɝɨ ɤɚɩɢɬɚɥɚ, ɚ ɬɚɤɠɟ ɢɧɮɨɪɦɚɰɢɹ ɨ ɜɵɩɥɚɱɟɧɧɵɯ |
