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B 1UIJQ'la( Dpllllltlfflil 'fa n pi!1I11J1:i Orpf:lMau.IIJ1, 06pOOKII, 41 i J(cauii·, nepena 'Ii imllopmu,ii, olti 1IlGI, aeJltlllj'm paxy H1ds, IIplt:Jepli'B prol.!elK)"s3ml"liI OCIlOBIIJfX 33.C06iIJ ra MIllII, a.apal()'llaHltR aMopTlI3al{i.i' j :Illocy, o6JIiJry' peMOIITW, OlliHKII aanacia 'I'3 rorceor I!pO!!,yKuU, CIIHcaHHII sarpar Mait6ymix . nepionis, BlI3Ha'lCIIHl! oikllf'Y. peanisanii Ilpo!l)'ltllii, 06l\iKY n p03noaill)' lW.K1I.aJ.IH IfX BII1'pa:I' i Blt!1lO'ICIUtJI I;;: no coG isaprocri, )'TIlOpellHJI crarymoro (8.KUiOltepHOrO, )1,OJ{IITKOllOJ"{), pe3e'pBKOI'Q) KUlliTWIY, $OllJl.ill eneu,iam.lIDro npR3JlB'lellHl! mmo

Hepe.!{oa'lae BlIKOpHCTalllIJI TaKf:lX clleMcmia, me:

Q i1Ilall paxy IlKin 6yx I"aJITePCt.Koro 06Jliry; Q rpopwl fyxrrurrepcw:oro 06JliK)';

q aOK)'McH'l'l)()!5jr;

<=:> opraa isauis BfIYl'Pi urasoro KOH7pOJllO;

to!> DOPlUtOJ< CKJlM3!11iB pericrpis 06nil(y ra 4IoVM aairaoeri; '* IlpOBe)lelIHl! lHaCHTapIl3ar:tll' MaliHa TIl306oB'Jl3llHIo

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~ c tiC)'eMY 06pooJm illi)opMauif), P03pOOK)" U!C"lpyJ(llili, IIHytpiuuilx

'~ I--- CT2HJlap-riB, cfI9ci6 8e.Ile~ 06lIUty, 83IIotoJ,lho6yKr1l.llT'epi"i 1

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o anapary

Puc. 2.4. F,)U!MeHmU 06J1iKOsoi" nOJlimUKU

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llOROlKeHJUI 06niKoBol 11000iTMKH qliKC}'lOTbCIi B aaxaai KepiBHHKa. ni.nnpH£MCTB9.,IQO nepe.a;6a'lac aacrynai po3AiRH:

I. Meroaonori-ml npHHlUInli 'fa nopano« De.neBIDI 6YXraJlT'ePCbKOro

06JIiKY.

2. Opraaiaauis po60'IH 06RiKOBOro anapary.

3. Texaixaa opraaiaauia o6JTiry.

4. Opraaisanis 6YXraJlrepcbKoro o6.!IiKY.

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~ . ¢ OWHI(Y sanacia, roaapia, He3aaepweHoro BHp06HHlITBa i roTOBOi nponyKItfi';

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9 BH3RaHHlI noxonie Ta BHTpaT si1.l peani3auij" npo.lzykuit, TOBapiB, po6iT i

nocnyr;

Q aapianra Be.lleHHlI 06niK)' BlITpaT BHp06H1tItTBa.

06niK BHTpilT ua OHp06HHqI'1io MOJKH8 J.niHCH!Oa~rflf: ¢ 33 c"'lei,,fCHTaMli. ~~~ (smpara na cnnary

8MOpTHJaItiJl To1l10);

9 aa BH,!I,aMJ.! npoJl)'KItii': (po6iT, rrocnyr);

¢ B pospisi ollp06t1H'iHX a60 iHWHX ninposninia;

¢ J BHKOPHCTilHHlIM paxymda Knacy 8 'iH 6eJ IX BHKopHCTaHH.II. Kinexicrs i ,!I,aTU npOOe,lleHH.II iH8eHT8pHJ8l{iii.

,apyeuO posaiil HaK83Y npHCBJIIi),CTb-Cli opraHiJaui"i 6YXraJlJ"CPCbKOro 06niK)',

B BloOMY 8H3HaQ2IOTb{:1I:

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Q q,opMa BCJl,CIlHll 6yxrrulTepCbl(OrO 06niry;

¢ pospooxa CHCTeMH i q.oPM

(aayrpiurasorocnoaapcssoro) 06JliKY, 3BiTHOCTi j l(OH1"POmo;

ynpaaniacssoro

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¢ o6oB'lI'3Ki'I ronoaaoro 6yxralJTepa (,n,HB. TeMY 4).

3pa:wK HaKa'3Y rtpo 06nums)" nonirnsy nlnnpncssc .. "TBa HaBe,n,eHOS lw.o:an;y D.

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y paai, II.!(U{O HCMOlKJlliBO sactocyaara (.!I1tHY 06niKoBY nonhHKY, . CKJl8Jl.aJO'fH KOHCOJli,n,oBaHY q,iHaHCosy '3SinDCTh, ue po3KpHBalOTh y npHMITKax l1.0 KOHCOJli):(OBaHOI $iHaHCOBOi' 3BiTHOCTI. 3YMoBJleHo lie He06xi,n,Hic-l"KI nOpiBHIOBaTH $iHBHCOSy asiruicrs niJUlpHE:MCTlla ztna Ou:iHKH Horo q,iHatJ:coBOro craay, nepcnexraa p03BI1TX)' 'fa pesynsraria AVlJThHOCTi aa neBHHH nepion. Y 38'lI'3(;:)' J JJ)fM ,ll,OuiJJbHO H ,!l)llt KOlKHOro '3Bi"IHoro nepiony l1.OTpHMy8aTllch (.!IlKIOY 06JliI<08(>;' flOJJiWKU.

3M i Hi; o6JJlKoBOY nOJliTHKIlMo)J(jIHBa TrnbKJi y sanaaxax, uepentia-teaax rr(C)6U i fl<)IlHIlKa 6ym ofirpyrrrosaua i p03KpHTa B I1PHMiTKax JW $iHaHcoBol 311iTHoni.

Ooai xosa rroniraxa nil1.llpHE:MCTBa MOlKe 3Mi RlOBaTHClI, llKlll.O: ¢ 1MiHl()lOThC~ craryrni YMOBH;

¢ 3MimOIOTbCJi. BllMOfll oprany, lIKllH Jalm:p)1)h.),C fl(C)fiO;

¢fl_oBi nOJlOJKeHK.II. 06.iIUroBol rroniraxa '3a6e:me'lYIOTb nocroaipae Bi,ll,06pa"lKcHHll n0)1ifia60 onepauiil y q,iHaHcoBiU ssimocri.

He BBa)Ka£T""DC.Ii 3i:wiiHOIO aOal.KOBOY nO~1iTIHQ~ in¢h"pMa~, :;;'0 CTocyCT:£;:.:.:

q nOJl,iH a60 oncpania, lIKi Bi;Wi31U11OThCll aa 3MicTOM am norrepennix

no,niii a60 ortepauifi; ' __

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Bill,06pruKeHHJI y q,iHaHcoaiu 3siTHOCTi SMliSY 3MiHM o6J1iKOSOi" nonirinca aa no)~ii 'fa orrepauil MIlHYJlHX nepionin 3,lI,iHCRlOCThC.lIllIJIJlXOM:

¢ KOpHf)'BaHWl CMb,110 nepomoniaeaoro npli6yncy aa nO'laTOK3BiTHOro POKy; ,

l~ nosropuoro UB,!I,BHHlI nopiaasnsaoi iHq,opMauji" (QO.llO, nonepeztaix :;niTH!!;(_ nepionie.

LQ6niKOBa nonrrmeaaacrocoayersca utoao DO.D:iJ.1 Ta onepanilt J MOMeH"fY Ix BllHltKlieHRlI, 33 BI1WlTKOM OKpeMHX BHI18.D.KiB. GXpeMHMH BBalKaIOTI.ClI Sl1naJUOI,.

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KOJll! C)'M)' KOPHryUaHID< HCp03nO.ll:mesoro lIpH6Yrlcy H3 nO'laTOi{ 3BITHOro poxy IICMOll(JIHBO BH3na'lHTH Il;OCTOuipHO. Toni 06J1iKOBa noniraea nonmpocrscs JIHIiJe

ua nO~f(,IIKi Bi.n6YBalOTbCli niCnllllaTH 3MiHH o6J1iKOBOi· noniTlt'k';C- \. .

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2) nocroaipnicrs nepepaxynzy OOKa3HHKiB 3siry npo BJJ3CHlIH KaIliTan sa nonepennia 3siTHHii nepioa (eYMa 'mcToro npH6yrKY rrorrepenesoro nepioay nepepaxosycrscs J ypaxysannau JMiiiH OGJliKOllOi noniTIIKH. ,IJ,nll It(,Oro nOTpi6HO:

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aaanlmsaoro OOJliKY Oe3 noaarxosax BItOipaK i BIIB'IeHH.II nepaamnrx ,1IOKYMeHTiB. U,e TaKO;K t: OOOB'jl3KOBHM i JJ,J!1I aBTOMaTH3~saHO'i o6po6KH ,1IaHHX.

5. Flofiynosa rpyoYlmJlbHoi' Si,llOMOCTi Ma£ BiJloOBi,uaTit nOlHuillM3RiTHHX q;opM t)lXlll.O sa ilaH~M 06't:KTOM otinixy cxnazratorscs :mim), tuofinartpuxinul sairaoro nepiony ni.n<;;JMKH rpynysanns MOJKHa 6yJlo nepeaecrn 6e3IJOcepeJUlhO JlO ssiry 6el noaropanx ninpaxynxis 'ra BHOipoK.

6. rpYOYBaJ1bHi Si,1\OMOCri ffeOOxi),HO cKJla,a:am rax, i.I.105 la6c3!1e'lliTU !1onm6hemlii: ananis rocnortapcsxoi IlillJlbHOCTI .11K ili,lllTPH€MCTBa B lIiJlOMY, TaK i oKpeMHx Horo ninpoaninta,

7. OepsHHHHH JloKYMeHT He06xillHo, 06po6JUITH (pa30M 3 Horo 3aOHCOM ,11:0 rpyoYBUJ1bHOI BiJlOMOCTi) rrporsrov 01.(1:<01"0 potioxoro zias.

TaKCY68HHR OOKYMeHmiB - lie rpotnoaa oulaxa )a3lfa'lem!x B JloK)'MeHTi MarepianbHllX ll.iHHOCTeH. Ilin TaKcysaHH.IIM posynhors MH.OJKClUU( UIHH aa xinsxicre, niJ\ p03L{iHKOIO - p03paxYHoK lIiHR, a ni.!l OtjiHKOIO - npocraaneuaa (pospaxyaos) uiMli B t10K)'MeHTi.

flpOCTaBlleHHlIHa nepSHHHHX ilOlryMeHTaX np0801l.0K Ha:)ilBaeTbCSI

KOHmtJPY68HHflM-

HaBenCMO IIpHKJla,ll rtOBHOro lUfK!I)' o6po6KH 06niKo80i impopMau;ii' ('J'36J1. 3.2).

Ta6nu4JI 3.2. 4t83u o6po6KU 06IiiK060i' jHI#wPMII~jj'

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2 A HlUIil KOll.:HOI cnepauii 33. !jmp M Y,13M" : \

a) AKmBH = 306011'Jlla/fl/lI + KlifliT3;/ f

6) lle6eT ~ KPCJl.IlT ---i

!-_;;.3_+~B,""i.l.!~CHIL1I1MiH KOlKHOi' oncpaw'i B ~raJli peccT{ldwi .. :::;;-:::l

4 [1C.PC~LCCC~~H.~ ~~3.IH'i.}i. l1pn· lMi~~::: V.I''''FULlUJ 'j. ~~)yn:l!"'fj 010"',.0: -r:ric1pin cfu~

r OJlOBROi Killin! (na[)pnKinui KOlKHor.;:0c.:(l:=O;_:ll;_:iK;:::(l=B(l:_:[.;:·o.,:_":;:e,l;.pii:,::Q=JlY c: :)C-. -I

CJOU1JlltlHl a 11 pofi 11'01"0 6.a1l311ey (3 r OIlOBIlOI KKII rn)

ITU\rOTOBKa dli1l3UCOImx i nO.ll<lTKOBHX 3BiTio

5

6

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HlUlX().lUl'tH Jlo. o6JliKOSOi' CIfCTeMJf i. Micnrl'H noauy Ta .lIOC;TOBipny iu4J.oPM!;lJl,iJO no J«)}imiii cnepauil,

¢lina 2. AHani3 onepa4iU. lI,ll $33a BI\Marae nW3H.8y.eHHlI. 6yxI"aJrrepcbKllx P8xYHKiIlaKTIfBili,3ci6oli'Jj"'JaI:H, 'lR Kanita.'!y, cam . .1l0 HlG!X Mac 6ym 3Menwelle i/OOo 36iJlhU:H~He llJl51 roro, ll{o6 Uae1<BaTHO nin06pa3MTHeKOHOMi'lHiHUCJli.n.KH KOll<HO'j oneparni j!)J!I nill.npm;'MCTBa B repMiH"9x $YHJl9MeHTWTbHoi' o611iKOBOi .MO>'J;CJli: AK:mBU= 3060B'Sl.:laHHlI. + Kaniran rapisaoeri ,Il.e6e-r = Kpe.!l.HT.

$a38 3. )l(ypHlmiJ<lu,iR. 3MiHH KOlKHOi onepanii, uio 3!lifiCi!HJl:HCll ITa

11.i,ltnpHtMCni,3I1axoJ.VfTb siJI06PIDKCHH9: 13 cnertiam,HoMY "')'"pHam 8

xpoHonori~HO~ty no»>ll!.ty'.

$a3d 4. Iloomune (nepelteCeHHfl iJama: 00 peeicmpie o6!jf"y i rOJloB1tpl xnueu}. B :3ar1eJKIf(lCTi si.!l, $OpMH ofirriKy, JlKa. aacrocoayerscs ninnpetuCTllOM, WI ljY.na Mac eeoi ocofinasocrl, B ronoBHiJa .Kmni 36HpIDon.C)l pi,mi paxy'iUCH: ,!IJlJl KOlKHOro sHA.Y~KTHnia, 306os'Jl3i1lIb Ta KaIIha:ly Si)lJ(PIfBaJOTI:>CR.OKPCMi paX:YIIKH. OnKe, nepeaecexsa }laHliX ,D,O fOJlOBIIOi" Kiiant He ::m0J.U-n'bC)l .11:0 "'"CTO MexaHi>moi onepainl, - ne aO.!l,HO'"l8C i BaJiUJ·i1Ba pesnac H$i Kallilf palmx 3 XPOHOno;-j'lHOI'O nopMK)' (BJKYPl;lani) .no KJJ[lc.l{(piKaIl.U' sa q,YHJli:\MeHTaIlbHi"lIO 06JIi!ioBOlo Mo.o:eMJO; AI..-rHBll. "" 3060S'9:3aJIH:i + Kanrran. ronoeu« KHU?3 MicnlTb 31'PynoBa.Hy eKOHOMi<f,HY iHqmPMUllUo npo pyx aacofiia i .IJ,lKepe.JI ix yrBOp¢I-UHI, !lK)' 6y.ue BHISOPHCTIl.HQ MR 3JJ,iHCHeHH~ uacrynanx qia3 i\Il.Kl1Y 06p06KH o6JliKOBOI. iH<l>opMaJ.:U:I (SKJUO'lato'lH CKJIa.uaH)IJI nepio,:U!'-IJrnx 6yxnurre,pcr.KJolx sairis),

(JIa33 5. Cl(IlaOaHHR npo6HO.W 6~aHcy. HanpHKiHUi ~6JlikOaOro Ilepio:n?" llitJI5I roro !If( sci onepeuii saaeceuo )loiKypuarry, a ·noriM ainnoeiaao

I,.'IllTfI.3 Bll.Betlell1lJThI fiHIiesoro CWIbltO no KOJKtio~_ paxyasy, Ue:i1: nepenix B CSit'09iii';npaKTHlli Ma~ Ili13Sy nepaaaaoro npotiaero 6an.aHcy. BiM CKJIa.6,a€TbCJ! BHXOI(J!lJH 3 ,ll,1IOX uiJlfli.f:

a) .B.HKopHc;roaycn,cli :l"Mi'IT01O nepesipxa pll:lHocn;j.i; AKT.RBH = 306oB'H3aKH.II" + Kaniran: ne6eToBio6opoTH = KpeJJ;IlTosHM o6opora.'iI~

6) 36ip ,nilRHX, Hc~6xi..Ll.Hfix)l,J1JI" ni,!l;roToBIro $hmucoBHX jai1"ia.

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'* (:mepy~TIl 3 BeJlHKHMM 06CllraMJf 06nilwso'i iH$OpMauii; 90IITIfMi3)'BaTM 06J1iKOBi onepauii, WO MlUOTh Miclle HanpHKiHlI,i 06niKoBoro nepiony;

'* MilliMb)'B8TII 06niKoBi ITOMlinKH ra He,noniKIl,

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:lMiC1), sa 18 inmll nepiQ)l '

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9

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11

12

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14

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'15

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~jcTpanlBl!lfx ,BIl11Jilt·t{mX. 91, 92)

16

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17 ~

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373,377,41,42.; 43) ."

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DCHOSHi erana CT1l0peHRJI CHCTCMif ynpaBHiH1LI1 .llOKyMeHTOo6i,I"OM aa fTi)lTlPH€MC~j g06p~cBO lia pDC. 3.8.

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Tpasanlcrs CKJla,nllHHJI JJ,OK)'MelIT)' MaE 6yTI1 MiHiMaJlhHOIO. ~JI usoro neotixinno 06MeJKHTIl xono oci6, JlKi 6epyrh ysacn, y csnaaaaai rom 'Hi uuuoro ,1I:.oK)'MeHTY·

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3. Y rpaiPiK)' n08HlleH 6yrli '1iTKO 3aJH8'leHHH 'lac CKJI!t)l.aHHlI .noK-yMeHTa i HOro npoxoJJ.)KeHHlI 'Iepe3 KO»CHY iHCTIllu{iro; CTpOKH m!pe.na'li J1rn.:yJl(eHTa Bin; OAHOt'o IiHKOHasllJl lJ,O imnoro MalOTI> 6ynt )'31"OtllKeHi. BHJHa'llllO'IH repMiHH BHKOH3HHlIOKper.iHx cnepanitl (mPorMnetrHli, 06p06KH ,!IoK)'Mema TOIllO), cnm Bpaxosy!l8TIt TPY.lloMicn:iCTI. KOJI(Hoi J KKK.

1-pa4liK ocpopMmocn.cll a60 JrK cxessa, a60 lIK nepenix po6iT J cpoPM}'BaHRJI, lTepeaipKH Taoopo5KH llOK}'MemlB, JlKt J!U10BHlOJOTI>C.II KOlKHIlM crpyKTyPHHM ni,npo3llinOM. a TaKOlf( KOHKpeTffRMll BHKOH3BWlMIJ, i3 3a3Ha'lellHRM IX B3a€M01S'lI3KY j CTPOKis BHKOHaHH:II po6iT.

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> 3anaN'smaOme/3I\1.eHlIle&iK Rint.Kocri.llOK)'McKriJl MO)KfIa LlOCJlIUl;

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:' AOK)'MemiR. . .'

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n Cnoco6u 36epieannu I

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