.

Анализ бухгалтерского баланса и эффективности деятельности организации

Язык: русский
Формат: реферат
Тип документа: Word Doc
68 1783
Скачать документ

?AOA?AO

AIAEEC AOOAAEOA?NEIAI AAEAINA E YOOAEOEAIINOE AeAssOAEUeIINOE
I?AAIECAOeEE (I?AAeI?EssOEss)

1. Aooaaeoa?neee aaeain — enoi/iee eioi?iaoeee i aeayoaeueiinoe
i?aaiecaoeee (i?aaei?eyoey)

2. Iauay ioeaiea aooaaeoa?neiai aaeaina

3. Ieaoaaeaniiniaiinoue aaeaina

4. Ioeaiea ninoaaa e no?oeoo?u enoi/ieeia n?aaenoa

5. Aiaeec iai?a/eaaaiinoe aeoeaia

6. Aiaeec aeioiaeiinoe i?aaiecaoeee (i?aaei?eyoey)

1. Aooaaeoa?neee aaeain — enoi/iee eioi?iaoeee i aeayoaeueiinoe
i?aaiecaoeee (i?aaei?eyoey)

A oneiaeyo ?uii/iie yeiiiieee e iiauo oi?i oicyenoaiaaiey i?aaei?eyoey
noaeeeaathony n ?yaeii ?aiaa ia aicieeaaoeo i?iaeai. Iaeia ec ieo —
eaaeeoeoee?iaaiiue auai? ia?oia?a ia aioo?aiiai e aiaoiai ?uieao,
iineieueeo io yoiai caaeneo yooaeoeaiinoue aoaeouaai nio?oaeie/anoaa.

Iniiaiui enoi/ieeii eioi?iaoeee ia onoie/eainoe oeiainiaiai ninoiyiey
ia?oia?a yaeyaony aooaaeoa?neay io/aoiinoue. A ?uii/iie yeiiiieea
io/aoiinoue i?aaiecaoeee aace?oaony ia iaiauaiee aeaiiuo aooaaeoa?neiai
o/aoa e aunooiaao eioi?iaoeeiiiui caaiii, naycuaathuei i?aaiecaoeee n
iauanoaii e eo ia?oia?aie eioi?ua yaeythony iieueciaaoaeyie eioi?iaoeee
ia eo aeayoaeueiinoe.

I?e anooieaiee a ?uiie iaecia?eii aic?anoaao eiee/anoai iieueciaaoaeae
aooaaeoa?neie eioi?iaoeee (oeiainiaie io/aoiinoe). Anee ?aiueoa iia
i?aaeiacia/aeanue aeiaieueii oceiio e?oao eeoe (auoanoiyuae
i?aaiecaoeee, oeiainiaiio i?aaio, aaieo e oa??eoi?eaeueiiio i?aaio
noaoenoeee), oi a ianoiyuaa a?aiy aa iieueciaaoaeyie noaiiayony
i?aeoe/anee ana o/anoieee ?uii/iuo ioiioaiee: ia?aay a?oiia — eeoea,
iaiin?aaenoaaiii naycaiiua n i?aaei?eieiaoaeuenoaii (aecianii), o.a.
iaiaaeaea?u e ?acee/iua ?aaioieee oi?aaeaiey, aeeth/ay, anoanoaaiii,
aooaaeoa?ia, eioi?uo a caiaaeiie i?aeoeea iacuaatho
aooaaeoa?aie-aiaeeoeeaie; aoi?ay a?oiia — iaiin?aaenoaaiii ia
?aaioathuea ia i?aaei?eyoeyo (a i?aaiecaoeeyo), ii eiathuea i?yiie
oeiainiaue eioa?an, — aeoeeiia?u, eiaanoi?u, e?aaeeoi?u, iieoiaoaee e
i?iaeaaoeu i?iaeoeoeee (oneoa) o.ae.; o?aoueth a?oiio ninoaaeytho eeoea,
eiathuea einaaiiue oeiainiaue eioa?an, — ?acee/iua oeiainiaua einoeooou
(ae?aee, annioeeaoeee e o.i.), iaeiaiaua neoaeau, i?aaiu noaoenoeee,
i?ionithcu e ae?.

Ana iieueciaaoaee aooaaeoa?neie eioi?iaoeee i?aaeaea anaai noaayo naaa
caaea/o i?iaanoe aiaeec aooaaeoa?neie io/aoiinoe, /oiau ia aai iniiaa
naeaeaoue auaiaeu i iai?aaeaieyo aeayoaeueiinoe i?aaiecaoeee
(i?aaei?eyoey).

Aiaeec aooaaeoa?neiai io/aoa eiaao naie enoi/ieee, oeaeue e iaoiaeeeo.
Enoi/ieeaie eioi?iaoeee yaeythony oi?iu io/aoa (aeeth/ay i?eeiaeaiey), a
oaeaea naaaeaiey, i?eaeaeaaiua ec naiiai o/aoa, eiaaea oaeie aiaeec
i?iaiaeeony aioo?e i?aaei?eyoey.

Oeaeue aiaeeca aooaaeoa?neiai io/aoa — aiciiaeii aeoaaea caaeyiooue ai
aioo?aiiea e aiaoiea ioiioaiey oicyenoaothuaai noauaeoa, auyaeoue aai
oeiainiaia iieiaeaiea, ieaoaaeaniiniaiinoue e aeioiaeiinoue. Aiaeec
aeieaeai iieacaoue ?oeiaiaenoao i?aaei?eyoey ea?oeio aai
aeaenoaeoaeueiiai ninoiyiey, a eeoeai, iaiin?aaenoaaiii ia ?aaioathuei
ia aeaiiii i?aaei?eyoee, ii caeioa?aniaaiiui a aai oeiainiaii ninoiyiee,
i?aaenoaaeoue naaaeaiey, iaiaoiaeeiua aeey aani?eno?anoiiai noaeaeaiey,
iai?eia?, i ?aoeeiiaeueiinoe eniieueciaaiey aeiaeaiiuo a i?aaei?eyoea
aeiiieieoaeueiuo eiaanoeoeee.

Ioeoeeaeueiuie oi?iaie aiaeiaie aooaaeoa?neie io/aoiinoe yaeythony:

• o. ? 1 «Aooaaeoa?neee aaeain»;

• o. ? 2 «Io/ao i i?eaueyo e oauoeao»;

• o. ? 3 «Io/ao ia eciaiaiee eaieoaea»;

• o. ? 4 «Io/ao i aeaeaeaiee aeaiaaeiuo n?aaenoa»;

• o. ? 5 «I?eeiaeaiey e aooaaeoa?neiio aaeaino»;

• o. ? 6 «Io/ao i oeaeaaii eniieueciaaiee iieo/aiiuo n?aaenoa».

Aooaaeoa?neee aaeain i?aaenoaaeyao niaie niinia yeiiiie/aneie
a?oiie?iaee e iaiauaiey eiouanoaa i?aaiecaoeee ii ninoaao e ?aciauaieth,
a oaeaea ii enoi/ieeai aai oi?ie?iaaiey (nianoaaiiua e caaiiua
iaycaoaeuenoaa), au?aaeaiiui a aeaiaaeiie ioeaiea.

Aaeain i?aaiecaoeee ciaeiieo nianoaaiieeia, iaiaaeaea?ia e ae?oaeo eeoe,
naycaiiuo n oi?aaeaieai, n eiouanoaaiiui ninoiyieai oicyenoaothuaai
noauaeoa. Ec aaeaina ynii, /ai nianoaaiiee aeaaeaao, o.a. eaeia a
eiee/anoaaiiii e ea/anoaaiiii ioiioaiee caian iaoa?eaeueiuo n?aaenoa,
eioi?ui i?aaiecaoeey niiniaia ?anii?yaeaoueny, e eoi i?eieiae o/anoea a
nicaeaiee yoiai caiana. Ii aaeaino ii?aaeaeytho, noiaao ee
oicyenoaothuee noauaeo a aeeaeaeoaa a?aiy auiieieoue naie iaycaoaeuenoaa
ia?aae o?aoueeie eeoeaie — aeoeeiia?aie, eiaanoi?aie, e?aaeeoi?aie,
iieoiaoaeyie, i?iaeaaoeaie, eee aio oa?iaeatho oeiainiaua cao?oaeiaiey.

Ia iniiaa aeaiiuo aaeaina ii?aaeaeytho eiia/iue oeiainiaue ?acoeueoao
?aaiou i?aaiecaoeee (i?aaei?eyoey) a aeaea ia?aueaaiey nianoaaiiiai
eaieoaea ca io/aoiue ia?eiae, eioi?ue io?aaeaaony a aeaea /enoie i?eauee
a ianneaa aaeaina.

A ioa/anoaaiiie i?aeoeea aaeain iau/ii i?aaenoaaeyao aeaoonoi?iiithth
oaaeeoeo, eaaay noi?iia eioi?ie iacuaaaony aeoeaii, a i?aaay — ianneaii.
?aaiiaanea (?aaainoai aeoeaa e ianneaa) — aaaeiaeoee aiaoiee i?eciae
aaeaina.

Ethaie aooaaeoa?neee aaeain i?aaenoaaeyao ninoiyiea eiouanoaaiiie iannu
eae a?oiie?iaeo ?acii?iaeiuo eiouanoaaiiuo n?aaenoa (iaoa?eaeueiuo
oeaiiinoae, iaoiaeyueony a iaiin?aaenoaaiiii aeaaeaiee oicyenoaa) e i?aa
ia yoe oeaiiinoe e iaeiia?aiaiii eae eaieoae, ia?aciaaiiue aieae
ii?aaeaeaiiuo oicyenoaothueo noauaeoia (i?aaei?eieiaoaeae, eiaanoi?ia,
aaieia e ae?.). Aaeain io?aaeaao ninoiyiea oicyenoaa a aeaiaaeiie
ioeaiea. No?iaiea aaeaina i?aaenoaaeaii ia ?enoiea 1.
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?en . 1.Noaia aooaaeoa?neiai aaeaina.

Iauay ioeaiea aooaaeoa?neiai aaeaina

Eae aeaeii ec i?aaenoaaeaiiie noaiu, aaaeiaeoei yeaiaioii aaeaina
yaeyaony iiiyoea aeoea (eao. agere — aeaenoaiaaoue), eioi?ia io?aaeaao
niaieoiiinoue eiouanoaaiiuo n?aaenoa oicyenoaothuae aaeeieoeu. A
iaaeaeoia?iaeiuo noaiaea?oao oeiainiaie io/aoiinoe (INOI) aeoeau
o?aeoothony aieaa oe?iei — eae ?ano?nu, eiio?iee?oaiua i?aaei?eyoeai,
iieo/aaiua a ?acoeueoaoa niauoee i?ioeuo ia?eiaeia, io eioi?uo
i?aaei?eyoea iaeeaeaao yeiiiie/aneea auaiaeu a aoaeouai.

Aaaeiaeoeie i?eciaeaie aeeth/aiey oicyenoaaiiuo ?ano?nia a aeoea
yaeythony neaaeothuea oneiaey. Iie aeieaeiu: i?eiineoue yeiiiie/aneoth
auaiaeo (aeioiaeu, i?eaueue, aeaiueae) a aoaeouai; iaoiaeeoueny a
?anii?yaeaiee oicyenoaothuaai noauaeoa, eioi?ue iia au eo
aani?aiyonoaaiii caaeaenoaiaaoue ii nianoaaiiiio oniio?aieth eee
i?iaeaoue; yaeyoueny ?acoeueoaoii ?aiaa inouanoaeaiiuo oicyenoaothuei
noauaeoii naeaeie, o.a. auoue i?eaiaeiuie e eniieueciaaieth a aeaiiue
iiiaio, a ia iaoiaeeoueny ia noaaeee ecaioiaeaiey eee aeinoaaee a ?aieao
niioaaonoaothuaai aeiaiai?a.

A ninoaa aeoeaa aeeth/athony eiouanoai e i?aaa. E eiouanoao ioiinyony
?acee/iua i?aaeiaou, eiathuea oicyenoaaiioth oeaiiinoue a neeo naieo
oece/aneeo naienoa (aeaiueae, oiaa?u, iaoa?eaeu, no?iaiey, iaoeiu,
iai?oaeiaaiea). I?aaa aeaeyony ia iaauanoaeaiiua e iaiaauanoaeaiiua.
Iaauanoaeaiiua naycaiu n aeaaeaieai eaeie-eeai oeaiiie aoiaaie, aeathuae
i?aai ia iieo/aiea iaeioi?uo oeaiiinoae. E oaeei oeaiiui aoiaaai
ioiinyony aaenaey, /aee, iaeeaaoeee, aeoeee e o.i. E iaiaauanoaeaiiui
i?aaai ioiinyony: aeieaiaua o?aaiaaiey a aeaea ?acee/iuo aeaeia
aeaaeoi?neie caaeieaeaiiinoe, i?aaa eneeth/eoaeueiua, iai?eia? iaoaio,
eeoeaicey, i?aai ia oe?iaiiue ciae e i?i/ea i?aaa, auoaeathuea ec
iacaeii/aiiuo oicyenoaaiiuo iia?aoeee, iai?eia? ?aiaa i?iecaaaeaiiua
cao?aou eee aua ia iieo/aiiua aeioiaeu. A aeoeaa oaeaea ?acee/atho
iaaeaeaeeiia e aeaeaeeiia eiouanoai, iae e aeoeee a ae?oaeo
i?aaei?eyoeyo (aeieain?i/iua oeiainiaua aeiaeaiey), iai?ioiua aeoeau.

Ia?a/eneaiea anao ninoaaiuo a?oii /anoae aeoeaa, eiee/anoaaiii
ecia?aiiuo e ioeaiaiiuo, io?aaeaaony a niioaaonoaothueo noaoueyo
aooaaeoa?neiai aaeaina. *enei e iacaaiea yoeo noaoae aeieaeiu auoue
oaeeie, /oiau, n iaeiie noi?iiu, auei aiciiaeii noaeeoue i oa?aeoa?a
?aciiia?aciuo n?aaenoa oicyenoaothuaai noauaeoa, aai oicyenoaaiiuo
iia?aoeeyo e i oa?aeoa?a aai th?eaee/aneeo ioiioaiee n ?yaeii
eiio?aaaioia, a n ae?oaie — /oiau aiciiaeii auei onoaiiaeoue eo
ioiineoaeueiia o/anoea a iauai iai?ioa n?aaenoa.

I?e ii?aaeaeaiee aeoeaa /oaeea oeaiiinoe, a?aiaiii iaoiaeyueany ai
aeaaeaiee oicyenoaothuaai noauaeoa, iai?eia? ia?aaeaiiua ia o?aiaiea
iaiiua aoiaae eee ia?aaeaiiua aeey i?iaeaaee oiaa?u, aeieaeiu auoue a
o/aoa iainiaeaiu. Iiyoiio ia neo/aeii INOI n/eoatho aeoea iaeiei ec
iniiaiuo yeaiaioia aooaaeoa?neie io/aoiinoe.

Noaouee aeoeaa ?aniieaaathony ii ii?aaeaeaiiie nenoaia, a iniiaa eioi?ie
eaaeeo noaiaiue eeeaeaeiinoe, o.a. a i?yiie caaeneiinoe io oiai, eae
auno?i aeaiiay /anoue eiouanoaa i?eia?aoaao a oicyenoaaiiii iai?ioa
aeaiaaeioth oi?io. A ioa/anoaaiiii aaeaina aeoea no?ieony a ii?yaeea
aic?anoathuae eeeaeaeiinoe, o.a. a ?acaeaea I aaeaina io?aaeaaony
iaaeaeaeeiia eiouanoai, eioi?ia i?aeoe/anee aei eiioea naiaai
nouanoaiaaiey nio?aiyao ia?aiia/aeueioth oi?io (oae iacuaaaiua n?i/iua
aeiaeaiey), a oaeaea iai?ioiia eiouanoai i?aaei?eyoey: caianu nu?uey,
iaoa?eaeia, oiieeaa e yia?aee, iacaaa?oaiiia i?iecaiaenoai, ?anoiaeu
aoaeoueo ia?eiaeia, /oaeea iaycaoaeuenoaa e aeaiaaeiua n?aaenoaa (oae
iacuaaaiua iai?ioiua aeoeau).

Iannea aaeaina iieacuaaao, ai-ia?auo, eaeay aaee/eia n?aaenoa (eaieoaea)
aeiaeaia a oicyenoaaiioth aeayoaeueiinoue i?aaei?eyoey e, ai-aoi?uo, eoi
e a eaeie oi?ia o/anoaiaae a nicaeaiee eiouanoaaiiie iannu i?aaei?eyoey.
Iannea aaeaina ii?aaeaeyaony eae iaycaoaeuenoaa ca iieo/aiiua
i?aaei?eyoeai ?ano?nu (aeoeau).

A ioee/ea io i?aaeiae o?aeoiaee ianneaa eae «enoi/ieea ia?aciaaiey e
?aciauaiey n?aaenoa i?aaei?eyoey» a ?uii/iie yeiiiieea iannea a aieueoae
ia?a ii?aaeaeyaony eae iaycaoaeuenoaa ca iieo/aiiua oeaiiinoe (oneoae)
eee o?aaiaaiey (iaycaoaeuenoaa) ia iieo/aiiua i?aaiecaoeeae ?ano?nu
(aeoeau).

A iaaeaeoia?iaeiuo noaiaea?oao oeiainiaie io/aoiinoe «Iaycaoaeuenoaa»
?anniao?eaathony eae aoi?ie yeaiaio oeiainiaie io/aoiinoe — ?aaeueiay
caaeieaeaiiinoue i?aaiecaoeee, nouanoaothuay ia io/aoioth aeaoo,
iiaaoaiea eioi?ie aucuaaao oiaiueoaiea yeiiiie/aneie auaiaeu a aeaea
iooiea ?ano?nia. (Oa?iei «iannea» i?ienoiaeeo io eao. neiaa patti —
no?aaeaoue, naycuaaoue.)

Aaaeiui iiiaioii yaeyaony a?oiie?iaea iaycaoaeuenoa ii noauaeoai: iaeie
ec ieo yaeythony iaycaoaeuenoaaie ia?aae nianoaaiieeaie oicyenoaa,
ae?oaea — ia?aae o?aoueeie eeoeaie (e?aaeeoi?aie, aaieaie e ae?.). Oaeia
aeaeaiea eiaao aaaeiia cia/aiea i?e ii?aaeaeaiee n?i/iinoe iiaaoaiey
iaycaoaeuenoa, o.a. ecuiaaiinoe enoi/ieeia n?aaenoa. Iaycaoaeuenoaa
ia?aae nianoaaiieeii ninoaaeytho i?aeoe/anee iinoiyiioth /anoue aaeaina
(iai?eia?, onoaaiue eaieoae ia iiaeeaaeeo iiaaoaieth ca a?aiy
aeayoaeueiinoe oicyenoaothuaai noauaeoa). Iaycaoaeuenoaa aoi?iai aeaea
(caaiiua n?aaenoaa) eiatho oo eee eioth n?i/iinoue iiaaoaiey, e, oaeei
ia?acii, ia?eiaee/anee noaiiaeony ecaanoiie /anoue n?aaenoa, eiathueo
naiei enoi/ieeii yoe iaycaoaeuenoaa.

Iaycaoaeuenoaa ia?aae nianoaaiieeaie a naith i/a?aaeue iiae?acaeaeythony
ia aeaa aeaea. Iaeie aicieeatho a neeo ia?aiia/aeueiiai aciina
nianoaaiieea i?e ioe?uoee oicyenoaa e io iineaaeothueo aeiiieieoaeueiuo
aciinia, ii aciinia ecaia, ie a eaeie ia?a ia naycaiiuo n aioo?aiieie
i?ioeannaie oicyenoaa; oaeea enoi/ieee iacuaathony onoaaiui eaieoaeii.
Ae?oaea iaycaoaeuenoaa ia?aae nianoaaiieeaie — yoi oa, /oi i?aauoatho
aciinu iaae onoaaiui eaieoaeii e yaeythony iaeiieaieai n?aaenoa ii
i?e/eia inoaaeaiey a i?aaiecaoeee /anoe iieo/aiiie i?eauee. Yoa /anoue
iaycaoaeuenoa iaoiaeeo io?aaeaiea a oaeeo noaoueyo ianneaa aaeaina, eae
«?aca?aiue eaieoae», «Aeiaaai/iue eaieoae», «Ia?ani?aaeaeaiiay i?eaueue
i?ioeuo eao», «Ia?ani?aaeaeaiiay i?eaueue io/aoiiai aiaea». Nthaea aea
iiaeii ioianoe noaoueth «Oeaeaaua oeiaine?iaaiea e iinooieaiey». Iaa
aeaea iaycaoaeuenoa ia?aae nianoaaiieeii iauaaeeiythony iauei iiiyoeai
«nianoaaiiue eaieoae». Iineaaeiee, eae ioia/aeinue auoa, ninoieo ec
aeaoo iniiaiuo /anoae: eaieoae, eioi?ue i?aaiecaoeey iieo/aao io
aeoeeiia?ia, iaeueeia, e eaieoae, eioi?ue iia aaia?e?oao a i?ioeanna
naiae aeayoaeueiinoe. Oaeay aeaoaeecaoeey nianoaaiiiai eaieoaea eiaao
aieueoia i?aeoe/aneia cia/aiea.

Aiaoiea iaycaoaeuenoaa (aeieae) iiae?acaeaeythony ia aeieain?i/iua e
e?aoein?i/iua, eo i?eiyoi iacuaaoue caaiiui eaieoaeii. N oicyenoaaiiie
oi/ee c?aiey aiaoiea iaycaoaeuenoaa — yoi enoi/iee eiouanoaa (aeoeaa), n
th?eaee/aneie — aeiea oicyenoaothuaai noauaeoa. Noaouee ianneaa aaeaina
a?oiie?othony, eae e a aeoeaa, ii ii?aaeaeaiiie nenoaia, a eiaiii ii
noaiaie n?i/iinoe aica?aoa iaycaoaeuenoa. A ioa/anoaaiiie i?aeoeea
noaouee ianneaa ?aniieaaathony ii aic?anoathuae n?i/iinoe aica?aoa.
Ia?aia ianoi caieiaao onoaaiue eaieoae, ca iei neaaeotho inoaeueiua
noaouee.

A iaaeaeoia?iaeiie i?aeoeea iniai auaeaeyaony iiiyoea «nianoaaiiua
n?aaenoaa» (nianoaaiiue eaieoae), eioi?ia o?aeooaony aua eae /enoia
eiouanoai, i?aaenoaaeythuaa niaie inoaoie anaai eiouanoaa i?aaiecaoeee
ca au/aoii aiaoieo iaycaoaeuenoa. Nianoaaiiue eaieoae — yoi inoaoie
anaai eaieoaea (eoia ianneaa) ieion caaiiue eaieoae (aiaoiea
iaycaoaeuenoaa). Iineieueeo aeoea ?aaai ianneao (iineaaeiee neaaeoao
iiieiaoue a oe?ieii niunea), /enoia eiouanoai e nianoaaiiue eaieoae —
iiiyoey oiaeaeanoaaiiua.

Iieacaoaeue «/enoua aeoeau» yaeyaony iiaui aeey ?inneeneeo
^i?aaiecaoeee. Aai iiyaeaiea naycaii n aaaaeaieai a aeaenoaea
A?aaeaeaineiai eiaeaena ?inneeneie Oaaea?aoeee e niaea?aeaueiny a iai
o?aaiaaieai n?aaiaiey iieacaoaey /enouo aeoeaia n noiiie onoaaiiai
eaieoaea.

*enoua aeoeau – yoi aaee/eia, ii?aaeaeyaiay au/eoaieai ec noiiu aeoeaia
i?aaiecaoeee, i?eieiaaiuo e ?an/aoo, noiiu aa iaycaoaeuenoa, i?eieiaaiuo
e ?an/aoo.

E aeoeaai, o/anoaothuei a ?an/aoa, ioiinyony:

• iniiaiua n?aaenoaa e eiua aiaiai?ioiua aeoeau, io?aaeaaiua a ?acaeaea
I aeoeaa aaeaina;

• iai?ioiua aeoeau, io?aaeaaiua a ?acaeaea II aeoeaa aaeaina, e?iia
caaeieaeaiiinoe o/?aaeeoaeae ii eo aeeaaeai a onoaaiue eaieoae. E
ianneaai, o/anoaothuei ? ?an/aoa, ioiinyony:

• noaouee ?acaeaea O ianneaa aaeaina, oa?aeoa?ecothuea iaycaoaeuenoaa
i?aaiecaoeee (oeaeaaua, oeiaine?iaaiea e iinooieaiey);

• noaouee ?acaeaeia IV e V ianneaa aaeaina, io?aaeathuea aeieain?i/iua e
e?aoein?i/iua iaycaoaeuenoaa aaieai e eiui th?eaee/aneei e oece/aneei
eeoeai; ?an/aou e i?i/ea ianneau, e?iia noaouee «Aeioiaeu aoaeoueo
ia?eiaeia».

Nouanoaoao oaniay acaeiinaycue iaaeaeo aeoeaii e ianneaii aaeaina (?en.
2), iineieueeo a i?ioeanna i?iecaiaenoaaiiie aeayoaeueiinoe eaeao
iinoiyiiay o?ainoi?iaoeey ioaeaeueiuo yeaiaioia aeoeaa e ianneaa
aaeaina. Eaaeaeay a?oiia ianneaa ooieoeeiiaeueii naycaia n ii?aaeaeaiiie
/anoueth aeoeaa aaeaina. Iai?eia?, e?aoein?i/iua e?aaeeou i?aaeiacia/aiu
aeey iiiieiaiey iai?ioiuo n?aaenoa.

AEOEA IANNEA
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?en. 2 Acaeiinayce iaaeaeo aeoeaii e ianneaii aaeaina

Iaeioi?ay /anoue aeieain?i/iuo iaycaoaeuenoa oeiaine?oao eae iai?ioiua,
oae e aiaiai?ioiua aeoeau. Oaeia aea acaeiiaeaenoaea iaaethaeaaony e a
neo/aa iiaaoaiey aiaoieo iaycaoaeuenoa. N/eoaaony, /oi o ii?iaeueii
ooieoeeiie?othuae i?aaiecaoeee iai?ioiua aeoeau aeieaeiu i?aauoaoue
e?aoein?i/iua iaycaoaeuenoaa, o.a. iaeia /anoue iai?ioiuo aeoeaia
iiaaoaao e?aoein?i/iua iaycaoaeuenoaa, ae?oaay — iiaaoaao aeieain?i/iua
iaycaoaeuenoaa, inoaaoayny /anoue eaeao ia iiiieiaiea nianoaaiiiai
eaieoaea (noaiiaeony nianoaaiiinoueth aeaaeaeueoea i?aaiecaoeee).

A iineaaeiaa a?aiy aianaiu nouanoaaiiua eciaiaiey a niaea?aeaiea aaeaina
e Io/aoa i i?eaueyo e oauoeao a niioaaonoaee n o?aaiaaieyie
iaaeaeoia?iaeiuo noaiaea?oia aooaaeoa?neiai o/aoa. Niioaaonoaaiii
eciaieeanue e iaoiaeeea aiaeeca aaeaina e oeiainiaiai ninoiyiey ii
n?aaiaieth n ?aiaa aeaenoaothuae. ?uii/iay yeiiiieea i?aaeuyaeea
o?aaiaaiey e aiaeeco oeaeie nenoaiu iiauo iieacaoaeae oeiainiaiai
ninoiyiey e aeioiaeiinoe i?aaiecaoeee.

Aaaeiaeoeie caaea/aie aiaeeca oeiainiaiai ninoiyiey yaeythony:

• ii?aaeaeaiea ieaoaaeaniiniaiinoe e eeeaeaeiinoe i?aaiecaoeee;

• eco/aiea no?oeoo?u enoi/ieeia n?aaenoa i?aaiecaoeee;

• aiaeec iieacaoaeae iai?a/eaaaiinoe aeoeaia;

• ii?aaeaeaiea aeioiaeiinoe i?aaiecaoeee.

Aooaaeoa?neee aaeain yaeyaony iniiaiui enoi/ieeii eioi?iaoeee aeey
aiaeeca oeiainiaiai ninoiyiey i?aaiecaoeee. Ia i?aeoeea i?eiaiyaony
no?oeoo?ii-aeeiaie/aneee aiaeec n iiiiuueth ninoaaeaiey oieioiaiiiai
aaeaina.

Ieaoaaeaniiniaiinoue aaeaina

Aaaeiuie e?eoa?eyie a ioeaiea oeiainiaiai iieiaeaiey i?aaiecaoeee
yaeythony ieaoaaeaniiniaiinoue e eeeaeaeiinoue.

Ieaoaaeaniiniaiinoue i?aaiecaoeee ii?aaeaeyaony aa aiciiaeiinoueth e
niiniaiinoueth naiaa?aiaiii iiaaoaoue naie aiaoiea iaycaoaeuenoaa.
Neaaeiaaoaeueii, i?aaei?eyoea n/eoaaony ieaoaaeaniiniaiui, anee noiia
iai?ioiuo aeoeaia (caiania, aeaiaaeiuo n?aaenoa, aeaaeoi?neie
caaeieaeaiiinoe e ae?oaeo aeoeaia) aieueoa eee ?aaia aai aiaoiae
caaeieaeaiiinoe (iaycaoaeuenoaai). Iai?eia?, iai?ioiua aeoeau ninoaaeee:
Ia ia/aei aiaea — 54 540 oun. ?oa. Ia eiiaoe aiaea — 74 260 oun. ?oa.

Aiaoiyy caaeieaeaiiinoue i?aaiecaoeee ii?aaeaeyaony ii aeaiiui IV e V
?acaeaeia ianneaa aaeaina. E iae ioiinyony aeieain?i/iua e e?aoein?i/iua
e?aaeeou e any e?aaeeoi?neay caaeieaeaiiinoue.

A ninoaaa ?acaeaea V ianneaa aaeaina «E?aoein?i/iua iaycaoaeuenoaa»
i?enoonoaotho ioaeaeueiua noaouee («Aeioiaeu aoaeoueo ia?eiaeia»,
«?aca?au i?aaenoiyueo ?anoiaeia e ieaoaaeae»), ia eiathuea ioiioaiey e
caaiiui n?aaenoaai i?aaei?eyoey. Oae, enoi/ieeii ia?aciaaiey aeioiaeia
aoaeoueo ia?eiaeia yaeyaony i?eaueue i?aaei?eyoey; ?aca?au i?aaenoiyueo
?anoiaeia e ieaoaaeae oi?ie?othony ca n/ao naaanoieiinoe i?iaeoeoeee.
Iiyoiio aeey iieo/aiey iainiiaaiiie eioi?iaoeee i aaee/eia aiaoieo
iaycaoaeuenoa i?aaiecaoeee oeacaiiua noaouee aaeaina aeieaeiu auoue
eneeth/aiu ec iauaai eoiaa ?acaeaea V ianneaa. Ionoue a iaoai i?eia?a
iia ?aaia ia ia/aei aiaea 32 180 oun. ?oa. (33 040 – 700 – 160), ia
eiiaoe aiaea – 46 680 oun. ?oa. (51 600 – 4800 – 120).

N?aaieaay iai?ioiua aeoeau n aiaoieie iaycaoaeuenoaaie, ioiaoei, /oi
aiaeece?oaiay i?aaiecaoeey ieaoaaeaniiniaia, iineieueeo ia ia/aei e ia
eiiaoe aiaea iai?ioiua aeoeau aieueoa iaycaoaeuenoa. Iaeiaei iaee/ea
caiania ia i?aaei?eyoeyo ia icia/aao ?aaeueiie ieaoaaeaniiniaiinoe, oae
eae caianu iacaaa?oaiiiai i?iecaiaenoaa, aioiaie i?iaeoeoeee e ae?oaeo
oiaa?ii-iaoa?eaeueiuo oeaiiinoae i?e aaie?ionoaa i?aaiecaoeee iiaoo
ieacaoueny o?oaeii?aaeecoaiuie eee aiiaua iaeeeaeaeiuie aeey iiaaoaiey
aiaoieo aeieaia.

Iiiaea aaiee a oeaeyo iieo/aiey aieaa aeinoiaa?iie eioi?iaoeee i caianao
ei??aeoe?otho eo aaee/eio a noi?iio oiaiueoaiey a caaeneiinoe io
oa?aeoa?a oicyenoaaiiie aeayoaeueiinoe i?aaei?eyoey, oai naiui,
i?eaeeaeay aaeainiaua inoaoee e ?aaeueii ?aaeecoaiui caianai.

Eeeaeaeiinoue i?aaiecaoeee ii?aaeaeyaony iaee/eai o iaa eeeaeaeiuo
n?aaenoa e io?aaeaao niiniaiinoue a ethaie iiiaio niaa?oaoue
iaiaoiaeeiua ?anoiaeu.

Ieaoaaeaniiniaiinoue e eeeaeaeiinoue eae yeiiiie/aneea eaoaai?ee ia
oiaeaeanoaaiiu, ii a i?aeoe/aneie aeayoaeueiinoe iie oanii naycaiu
iaaeaeo niaie.

Aeaaiay caaea/a ioeaiee eeeaeaeiinoe aaeaina — ii?aaeaeeoue aaee/eio
iie?uoey iaycaoaeuenoa i?aaei?eyoey aai aeoeaaie, n?ie i?aa?auaiey
eioi?uo a aeaiaaeioth oi?io (eeeaeaeiinoue) niioaaonoaoao n?ieo
iiaaoaiey iaycaoaeuenoa (n?i/iinoe aica?aoa).

Aeey i?iaaaeaiey aiaeeca aeoea e iannea aaeaina a?oiie?othony ii
neaaeothuei i?eciaeai:

• ii noaiaie oauaaiey eeeaeaeiinoe (aeoea);

• ii noaiaie n?i/iinoe iieaou (iiaaoaiey) (iannea).

Aeoeau a caaeneiinoe io nei?inoe i?aa?auaiey a aeaiaaeiua n?aaenoaa
(eeeaeaeiinoe) ?acaeaeytho ia neaaeothuea a?oiiu:

A1 — iaeaieaa eeeaeaeiua aeoeau. E iei ioiinyony aeaiaaeiua n?aaenoaa
i?aaiecaoeee e e?aoein?i/iua oeiainiaua aeiaeaiey a (no?. 250 + no?.
260).

A2 _ auno?i?aaeecoaiua aeoeau. Aeaaeoi?neay caaeieaeaiiinoue e i?i/ea
aeoeau (no?. 230 + no?. 240 + no?. 270).

AC — iaaeeaiii?aaethoaiua aeoeau. E iei ioiinyony noaouee ec ?acaeaea II
aaeaina «Iai?ioiua aeoeau» (no?. 210 + no?. 220).

A4 — o?oaeii?aaeecoaiua aeoeau. Yoi noaouee ?acaeaea I aaeaina
«Aiaiai?ioiua aeoeau» (no?. 190).

A?oiie?iaea ianneaia i?ienoiaeeo ii noaiaie n?i/iinoe eo aica?aoa:

I1 — iaeaieaa n?i/iua iaycaoaeuenoaa. E iei ioiinyony noaouee ii no?iea
«E?aaeeoi?neay caaeieaeaiiinoue» (no?. 620).

I2 — e?aoein?i/iua iaycaoaeuenoaa. Noaouee «Caaiiua n?aaenoaa» e ae?oaea
noaouee ?acaeaea V aaeaina «E?aoein?i/iua iaycaoaeuenoaa» (no?. 610 +
no?. 630 + no?. 660).

IC — aeieain?i/iua iaycaoaeuenoaa. Aeieain?i/iua e?aaeeou e caaiiua
n?aaenoaa (no?. 590).

I4 — nianoaaiiue eaieoae e ae?oaea iinoiyiiua ianneau. No?. 490 + no?.
640 + no?. 650.

I?e ii?aaeaeaiee eeeaeaeiinoe aaeaina a?oiiu aeoeaa e ianneaa
niiinoaaeythony iaaeaeo niaie (?en. 3).

Oneiaey aaniethoiie eeeaeaeiinoe aaeaina:

A1?I1, A2?I2, AC?IC, A4?I4.

Ia?aua o?e ia?aaainoaa icia/atho iaiaoiaeeiinoue niaethaeaiey
iaeciaiiiai i?aaeea eeeaeaeiinoe — i?aauoaiey aeoeaia iaae
iaycaoaeuenoaaie. *aoaa?oia ia?aaainoai o?aaoao i?aauoaiey eee ?aaainoaa
I4 iaae A4, o.a. aaee/eia nianoaaiiiai eaieoaea e ae?oaeo aeaeia
iinoiyiiuo ianneaia aeieaeia auoue aeinoaoi/iie ii noieiinoe eee aeaaea
auoue aieueoa noieiinoe o?oaeii?aaeecoaiuo aeoeaia. Yoi icia/aao, /oi ca
n/ao nianoaaiiuo n?aaenoa i?aaiecaoeee aeieaeiu auoue iieiinoueth
noi?ie?iaaiu aiaiai?ioiua aeoeau e /anoe/ii (ia iaiaa 10%) iie?uoa
iio?aaiinoue a iai?ioiuo aeoeaao.

N?aaiaiea

picscalex1280100090000032a0200000200a20100000000a201000026060f003a03574d
46430100000000000100fbbd000000000100000018030000000000001803000001000000
6c0000000000000000000000350000006f0000000000000000000000aa3f00003f200000
20454d4600000100180300001200000002000000000000000000000000000000c0120000
131a0000cb0000001b010000000000000000000000000000f81803007851040016000000
0c000000180000000a00000010000000000000000000000009000000100000000a0f0000
9e070000250000000c0000000e000080250000000c0000000e000080120000000c000000
01000000520000007001000001000000a4ffffff00000000000000000000000090010000
000000cc04400022430061006c0069006200720069000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000
0000110040ae110010000000a4b1110024af110052516032a4b111009cae110010000000
0cb0110088b1110024516032a4b111009cae11002000000049642f319cae1100a4b11100
20000000ffffffffcc32e600d0642f31ffffffffffff0180ffff01800fff0180ffffffff
000000000008000000080000d4fbc90301000000000000005802000025000000372e9001
cc00020f0502020204030204ef0200a07b20004000000000000000009f00000000000000
430061006c00690062007200000000000000000064af1100dee32e31e88d0832c4b21100
d0ae11009c38273108000000010000000caf11000caf1100e87825310800000034af1100
cc32e6006476000800000000250000000c00000001000000250000000c00000001000000
250000000c00000001000000180000000c00000000000002540000005400000000000000
00000000350000006f0000000100000055558740a0ab8740000000005700000001000000
4c0000000400000000000000000000000a0f00009e070000500000002000350036000000
46000000280000001c0000004744494302000000ffffffffffffffff0b0f00009f070000
000000004600000014000000080000004744494303000000250000000c0000000e000080
250000000c0000000e0000800e0000001400000000000000100000001400000004000000
03010800050000000b0200000000050000000c023b016e02040000002e0118001c000000
fb020300010000000000bc02000000cc0102022253797374656d00000000000000000000
00000000000000000000000000000000040000002d010000040000002d01000004000000
020101001c000000fb02f1ff0000000000009001000000cc0440002243616c6962726900
000000000000000000000000000000000000000000000000040000002d01010004000000
2d010100040000002d010100050000000902000000020d000000320a0e00000001000400
000000006e023c0120840900040000002d010000040000002d010000030000000000

?en. 3. A?oiie?iaea aeoeaia ii noaiaie eo eeeaeaeiinoe e iaycaoaeuenoa
ii n?i/iinoe eo iieaou

Aeey i?iaaaeaiey aiaeeca e ioeaiee iaania/aiiinoe iai?ioiuo aeoeaia
nianoaaiiuie n?aaenoaaie ii aeaiiui aaeaina ?aeiiaiaeoaony ?ann/eouaaoue
neaaeothuea iieacaoaee ia ia/aei e eiiaoe ia?eiaea:

• iaee/ea nianoaaiiuo iai?ioiuo n?aaenoa

NIN = NE – AA (no?. 490 – no?. 190);

• eiyooeoeeaio iaania/aiiinoe iai?ioiuo aeoeaia nianoaaiiuie n?aaenoaaie
(ii?iaoeaiia cia/aiea yoiai eiyooeoeeaioa ninoaaeyao 0,1)

EINN = NE-AA / IA,

aaea NE — nianoaaiiue eaieoae (no?. 490);

AA — aiaiai?ioiua aeoeau (no?. 190);

IA — iai?ioiua aeoeau (no?. 290).

*enoue iai?ioiue eaieoae i?aaiecaoeee. I?e eco/aiee aaeaina i?aaiecaoeee
aaaeiia cia/aiea eiaao iieacaoaeue — /enoue iai?ioiue eaieoae. Yoi
aaniethoiue iieacaoaeue, n iiiiuueth eioi?iai iiaeii ioeaieoue
eeeaeaeiinoue i?aaiecaoeee, a ii aai eciaiaieth- i?ineaaeeoue aeeiaieeo
ieaoaaeaniiniaiinoe.

*enoue iai?ioiue eaieoae ii?aaeaeyaony eae ?acieoea iaaeaeo anaie
iai?ioiuie aeoeaaie e e?aoein?i/iuie iaycaoaeuenoaaie (?en. 4).
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?en. 4. Ii?aaeaeaiea /enoiai iai?ioiiai eaieoaea

A ?anniao?eaaaiii i?eia?a /enoue iai?ioiue eaieoae ninoaaee:

ia ia/aei aiaea: 54 540 – 32 180 = 22 360 oun. ?oa.;

ia eiiaoe aiaea: 74 260 – 46 680 = 27 580 oun. ?oa.

N?aaiaiea iieacuaaao ?ino /enoiai iai?ioiiai eaieoaea ia 5220 oun. ?oa.
(27 580 oun. ?oa. – 22 360 oun. ?oa.).

Enoi/ieeaie ia?aciaaiey /enoiai iai?ioiiai eaieoaea yaeyaony oaaee/aiea
/enoiai aeioiaea, aeoeeiia?iiai eaieoaea, aeieain?i/iuo iaycaoaeuenoa e
ae?. Iaeaieaa iaaeaaeiui ia?oia?ii n/eoaaony i?aaiecaoeey ni
cia/eoaeueiui ?acia?ii iai?ioiiai eaieoaea, iineieueeo iia iiaeao
ioaa/aoue ii naiei iaycaoaeuenoaai, ?anoe?youe ianooaau naiae
aeayoaeueiinoe.

I?e cia/eoaeueiii i?aauoaiee iai?ioiuo aeoeaia iaae e?aoein?i/iuie
iaycaoaeuenoaaie iiaeii naeaeaoue auaiae, /oi i?aaiecaoeey ?aniieaaaao
cia/eoaeueiui iauaiii naiaiaeiuo ?ano?nia, oi?ie?oaiuo ec nianoaaiiuo
enoi/ieeia.

A ?acaeouo no?aiao i?eiyoi n/eoaoue, /oi /enoue iai?ioiue eaieoae
aeieaeai ninoaaeyoue iieiaeio e?aoein?i/iuo iaycaoaeuenoa. I?eaea/aiea
caaiiuo n?aaenoa aeey inouanoaeaiey oicyenoaaiiie aeayoaeueiinoe
i?aaiecaoeee iiaeao eiaoue ?acioth yooaeoeaiinoue, eioi?ay caaeneo io
?aoeeiiaeueiiai oi?ie?iaaiey no?oeoo?u eniieuecoaiuo enoi/ieeia
n?aaenoa. ?uii/iua oneiaey oicyenoaiaaiey canoaaeytho i?aaiecaoeee
eiaoue aiciiaeiinoue n?i/ii aica?aoeoue e?aoein?i/iua aeieae a ethaia
a?aiy.

I?aaiecaoeey n/eoaaony eeeaeaeiie, anee iia a ninoiyiee auiieieoue naie
e?aoein?i/iua iaycaoaeuenoaa, ?aaeecoy iai?ioiua aeoeau. Iniiaiua
n?aaenoaa, anee iie ia i?eia?aoathony n oeaeueth aeaeueiaeoae
ia?ai?iaeaaee, a aieueoeinoaa neo/aaa ia iiaoo auoue enoi/ieeaie
iiaaoaiey oaeouae caaeieaeaiiinoe.

I?aaiecaoeey iiaeao auoue eeeaeaeiie a aieueoae eee iaiueoae noaiaie a
caaeneiinoe io no?oeoo?u iai?ioiuo aeoeaia, io niioiioaiey eaaei- e
o?oaeii?aaeecoaiuo iai?ioiuo n?aaenoa aeey iiaaoaiey aiaoiae
e?aoein?i/iie caaeieaeaiiinoe.

A i?aeoeea aiaeeoe/aneie ?aaiou eniieuecotho nenoaio iieacaoaeae
eeeaeaeiinoe. ?anniio?ei aaaeiaeoea ec ieo.

Eiyooeoeeaio oaeouae eeeaeaeiinoe oa?aeoa?ecoao iauoth iaania/aiiinoue
i?aaiecaoeee iai?ioiuie n?aaenoaaie aeey aaaeaiey oicyenoaaiiie
aeayoaeueiinoe e naiaa?aiaiiiai iiaaoaiey naieo n?i/iuo iaycaoaeuenoa.
Eiyooeoeeaio oaeouae eeeaeaeiinoe i?aaeoniio?ai iinoaiiaeaieai
I?aaeoaeuenoaa ?O io 20 iay 1994 a. ? 498 «I iaeioi?uo ia?ao ii
?aaeecaoeee caeiiiaeaoaeuenoaa i ianinoiyoaeueiinoe (aaie?ionoaa)
i?aaei?eyoee» a ea/anoaa iaeiiai ec iniiaiuo e?eoa?eaa ioeaiee
oeiainiaiai ninoiyiey. Ii?yaeie ?an/aoa yoiai e ae?oaeo aaaeiaeoeo
iieacaoaeae ii?aaeaeai «Iaoiaee/aneeie iieiaeaieyie ii ioeaiea
oeiainiaiai ninoiyiey i?aaei?eyoee e onoaiiaeaieth
iaoaeiaeaoai?eoaeueiie no?oeoo?u aaeaina» (ooaa?aeaeaiu Oaaea?aeueiui
oi?aaeaieai ii aeaeai i ianinoiyoaeueiinoe (aaie?ionoaa) 12 aaaonoa 1994
a.). Eiyooeoeeaio oaeouae eeeaeaeiinoe E ?ann/eouaaaony eae ioiioaiea
oaeoe/aneie noiiu iai?ioiuo aeoeaia i?aaiecaoeee e noiia n?i/iuo
iaycaoaeuenoa ii oi?ioea

E = IIA / (VI – (no?.640 + no?.650 + no?.660),

aaea IIA — eoia ?acaeaea II aeoeaa aaeaina;

VI — eoia ?acaeaea V ianneaa aaeaina.

Yoio eiyooeoeeaio niaeanii Iaoiaee/aneei iieiaeaieyi aeieaeai eiaoue
cia/aiea ia iaiaa 2, oioy ?yae yeiiiienoia n/eoaao yoo oeeo?o
caauoaiiie.

A ?anniao?eaaaiii i?eia?a eiyooeoeeaio oaeouae eeeaeaeiinoe:

ia/aei aiaea Ei = 54 540 / (33040 – 700 – 160) = 54 540 / 32180 = 1,69,

A iaoai i?eia?a:

ia eiiaoe aiaea Ee = 74 260 / (51600-4800-120) = 74 260 / 46680 = 1,59.

Oaeia cia/aiea iieacaoaeae naeaeaoaeuenoaoao i iaoaeiaeaoai?eoaeueiie
no?oeoo?a aaeaina i?aaiecaoeee a nayce n /ai ae iaiaoiaeeii i?eiyoue
ia?u ii ainnoaiiaeaieth ieaoaaeaniiniaiinoe.

A iinoaiiaeaiee I?aaeoaeuenoaa ?O i?aaeoniio?ai oaeaea iieacaoaeue
ainnoaiiaeaiey ieaoaaeaniiniaiinoe i?aaiecaoeee. Ia?eiae, a oa/aiea
eioi?iai aeieaeia auoue ainnoaiiaeaia ieaoaaeaniiniaiinoue, onoaiiaeai
iaeei aeey anao i?aaiecaoeee aac io?aneaaie aeeooa?aioeeaoeee — oanoue
ianyoeaa. Aeey ?an/aoa yoiai iieacaoaey ioaeii ciaoue oaeouoth
eeeaeaeiinoue ia ia/aei e eiiaoe ?anniao?eaaaiiai ia?eiaea.

Eiyooeoeeaio ainnoaiiaeaiey ieaoaaeaniiniaiinoe (Eain) ?ann/eouaaaony ii
oi?ioea

Eain = Ee+ 6/O(Ee-Ei) / 2,

aaea Ee — eiyooeoeeaio oaeouae eeeaeaeiinoe ia eiiaoe aiaeece?oaiiai
ia?eiaea;

O— /enei ianyoeaa a aiaeece?oaiii ia?eiaea (12);

Ei — eiyooeoeeaio oaeouae eeeaeaeiinoe ia ia/aei ia?eiaea;

2 — ii?iaoeaiia cia/aiea eiyooeoeeaioa oaeouae eeeaeaeiinoe.

Anee eiyooeoeeaio ainnoaiiaeaiey ieaoaaeaniiniaiinoe aieueoa aaeeieoeu,
oi i?aaiecaoeey ieaoaaeaniiniaia a oa/aiea aeeaeaeoeo oanoe ianyoeaa, a
anee eiyooeoeeaio iaiueoa aaeeieoeu, oi n/eoaaony, /oi iia ca yoi a?aiy
ia a ninoiyiee ainnoaiiaeoue ieaoaaeaniiniaiinoue.

Eain = 1,59 – 6 / 12 (1,59-1,69) / 2 = 0,77 .

A aeaiiii neo/aa eiyooeoeeaio iaiueoa aaeeieoeu, o.a. ca oanoue ianyoeaa
aeiaanoe cia/aiea eiyooeoeeaioa oaeouae eeeaeaeiinoe aei ii?iaoeaiiai
cia/aiey (2) i?aaiecaoeey ia iiaeao (oai aieaa, /oi ca io/aoiue ia?eiae
yoio iieacaoaeue nieceeny).

Eiyooeoeeaio n?i/iie eeeaeaeiinoe ii?aaeaeyaony eae ioiioaiea |
aeaiaaeiuo n?aaenoa, oeaiiuo aoiaa e aeaaeoi?neie caaeieaeaiiinoe
(?acaeae II aeoeaa) e e?aoein?i/iui iaycaoaeuenoaai (?acaeae V ianneaa
aaeaina). Yoio eiyooeoeeaio iieacuaaao, eaeay /anoue oaeoueo
iaycaoaeuenoa iiaeao auoue iiaaoaia ia oieueei ca n/ao iaee/iinoe, ii e
ca n/ao iaeeaeaaiuo iinooieaiee ca ioa?oaeaiioth i?iaeoeoeeth,
auiieiaiiua ?aaiou eee ieacaiiua oneoae. Ii?iaeueiui cia/aieai aeey
yoiai eiyooeoeeaioa n/eoaaony niioiioaiea 1:1.

A aeaiiii i?eia?a eiyooeoeeaio n?i/iie eeeaeaeiinoe:

ia ia/aei aiaea: 22 160 / 32 180 = 0,69,

ia eiiaoe aiaea: 28420 / 46680 = 0,61.

Iieo/aiiua eiyooeoeeaiou aua ?ac iiaeoaa?aeaeatho iaaeaaiiieo/iia
oeiainiaia iieiaeaiea aeaiiie i?aaiecaoeee, oae eae iia ia a ninoiyiee
naiaa?aiaiii iieaoeoue naie n/aoa.

Eiyooeoeeaio aaniethoiie eeeaeaeiinoe en/eneyaony eae ioiioaiea
aeaiaaeiuo n?aaenoa e auno?i?aaeecoaiuo oeaiiuo aoiaa (?acaeae II
aeoeaa) e e?aoein?i/iie caaeieaeaiiinoe (eoia ?acaeaea V ianneaa — no?.
640, 650, 660). Ii iieacuaaao, eaeay /anoue oaeouae caaeieaeaiiinoe
iiaeao auoue iiaaoaia ia aeaoo ninoaaeaiey aaeaina eee ia ae?oaoth
eiie?aoioth aeaoo.

Ii aeaiiui aaeaina i?eaaaeaiiiai i?eia?a noiia aeaiaaeiuo n?aaenoa ia
ia/aei ia?eiaea ninoaaeea 10 320 oun. ?oa., ia eiiaoe ia?eiaea — 1920
oun. ?oa.

Aaee/eia e?aoein?i/iie caaeieaeaiiinoe ia ia/aei io/aoiiai ia?eiaea
ninoaaeyea 32 180 oun. ?oa., a ia eiiaoe io/aoiiai ia?eiaea — 46 680
oun. ?oa.

Eiyooeoeeaio aaniethoiie eeeaeaeiinoe ia ia/aei ia?eiaea ninoaaee: 10320
/ 32180 = 0,32

ia eiiaoe io/aoiiai ia?eiaea: 1920 / 46680 = 0,04.

Ii?iaeueiui cia/aieai aeey yoiai eiyooeoeeaioa n/eoaaony 0,2.

Ioeaiea ninoaaa e no?oeoo?u enoi/ieeia n?aaenoa

Iannea aooaaeoa?neiai aaeaina (?en. 1) io?aaeaao enoi/ieee
oeiaine?iaaiey n?aaenoa i?aaiecaoeee, na?oiie?iaaiiua ia ii?aaeaeaiioth
aeaoo ii eo i?eiaaeeaaeiinoe e iacia/aieth. Iannea iieacuaaao:

• aaee/eio n?aaenoa (eaieoaea), aeiaeaiiuo a oicyenoaaiioth
aeayoaeueiinoue i?aaiecaoeee;

• noaiaiue o/anoey a nicaeaiee eiouanoaa i?aaiecaoeee.

A ianoiyuaa a?aiy nouanoaoao ianeieueei eiia iauyniaiea ianneaa aaeaina
— yoi iaycaoaeuenoaa ca iieo/aiiua oeaiiinoe eee o?aaiaaiea ca
iieo/aiiua i?aaiecaoeeae ?ano?nu (aeoeau). Ia?aae eai yoe iaycaoaeuenoaa
— iauyniyao iaee/ea nianoaaiiiai e caaiiiai eaieoaea a ianneaa aaeaina.

Iaa yoe iiaeoiaea e iauyniaieth ianneaa aaeaina ia i?ioeai?a/ao ae?oa
ae?oao. A ?uii/iuo oneiaeyo oicyenoaiaaiey ioeaiea no?oeoo?u enoi/ieeia
n?aaenoa i?iaiaeeony eae aioo?aiieie, oae e aiaoieie iieueciaaoaeyie
aooaaeoa?neie eioi?iaoeee. Aioo?aiiee aiaeec no?oeoo?u enoi/ieeia
eiouanoaa naycai n ioeaieie ?acee/iuo aa?eaioia oeiaine?iaaiey
aeayoaeueiinoe i?aaiecaoeee. I?e yoii iniiaiuie e?eoa?eyie auai?a
yaeythony oneiaey i?eaea/aiey caaiiuo n?aaenoa, eo «oeaia», noaiaiue
?enea, aiciiaeiua iai?aaeaiey eniieueciaaiey e o.ae.

Enoi/ieeaie oi?ie?iaaiey eiouanoaa ethaie i?aaiecaoeee aia caaeneiinoe
io i?aaiecaoeeiiii-i?aaiauo aeaeia e oi?i nianoaaiiinoe neoaeao
nianoaaiiua e caaiiua n?aaenoaa.

Nianoaaiiua enoi/ieee. Eioi?iaoeey i aaee/eia nianoaaiiuo enoi/ieeia
(nianoaaiiiai eaieoaea) i?aaenoaaeaia a ?acaeaea III ianneaa aaeaina. E
iei a ia?aoth i/a?aaeue ioiinyony:

• onoaaiue eaieoae — noieiinoiia io?aaeaiea niaieoiiiai aeeaaea
o/?aaeeoaeae a eiouanoai i?aaei?eyoey i?e aai nicaeaiee;

• ?aca?aiue eaieoae — enoi/iee nianoaaiiuo n?aaenoa, nicaeaaaaiue
i?aaei?eyoeai a niioaaonoaee n caeiiiaeaoaeuenoaii iooai io/eneaiee io
i?eauee;

• aeiaaai/iue eaieoae — aicieeaao aneaaenoaea i?e?inoa noieiinoe
aiaiai?ioiuo aeoeaia a ?acoeueoaoa eo ia?aioeaiee e yienneiiiiai
aeioiaea;

• oiiae nioeeaeueiie noa?u — ia?acoaony ca n/ao io/eneaiee io i?eauee;

• ia?ani?aaeaeaiiay i?eaueue — /anoue /enoie i?eauee, eioi?ay inoaeanue
a ?anii?yaeaiee i?aaei?eyoey e ia auea ?ani?aaeaeaia ia aeaoo
ninoaaeaiey aaeaina.

Caaiiua enoi/ieee. Aeaiiua i ninoaaa e aeeiaieea caaiiuo n?aaenoa
io?aaeathony a ?acaeaeao IV e V ianneaa aaeaina. E iei ioiinyony:

• aeieain?i/iua e?aaeeou aaieia — nnoaeu aaieia, iieo/aiiua ia n?ie
aieaa aiaea;

• aeieain?i/iua caeiu — nnoaeu caeiiaeaaoeaa (e?iia aaieia), iieo/aiiua
ia n?ie aieaa aiaea;

• e?aoein?i/iua e?aaeeou aaieia — nnoaeu aaieia, iaoiaeyueony eae aioo?e
no?aiu, oae e ca ?oaaaeii, iieo/aiiua ia n?ie ia aieaa iaeiiai aiaea;

• e?aoein?i/iua caeiu — nnoaeu caeiiaeaaoeaa (e?iia aaieia), iieo/aiiua
ia n?ie ia aieaa aiaea;

• e?aaeeoi?neay caaeieaeaiiinoue i?aaiecaoeee iinoaaueeai e
iiae?yae/eeai, ia?aciaaaoayny a ?acoeueoaoa ?ac?uaa iaaeaeo a?aiaiai
iieo/aiey oiaa?ii-iaoa?eaeueiuo oeaiiinoae eee iio?aaeaieai oneoa e
aeaoie oaeoe/aneie eo iieaou;

• caaeieaeaiiinoue ii ?an/aoai n athaeaeaoii, aicieeathuay aneaaenoaea
?ac?uaa iaaeaeo a?aiaiai ia/eneaiey e aeaoie ieaoaaea;

• aeieaiaua iaycaoaeuenoaa i?aaiecaoeee ia?aae naieie ?aaioieeaie ii
iieaoa eo o?oaea;

• caaeieaeaiiinoue i?aaiai nioeeaeueiiai no?aoiaaiey e iaania/aiey,
ia?aciaaaoayny iaaeaeo a?aiaiai aicieeiiaaiey iaycaoaeuenoaa e aeaoie
ieaoaaea;

caaeieaeaiiinoue i?aaiecaoeee i?i/ei oicyenoaaiiui eiio?aaaioai.

Iieacaoaee ioeaiee no?oeoo?u enoi/ieeia. E /eneo iniiaiuo ii-[ae,
oa?aeoa?ecothueo no?oeoo?o enoi/ieeia n?aaenoa, ioiinyony eiyooeoeeaio
iacaaeneiinoe, eiyooeoeeaio oeiainiaie onoie/eainoe, eiyooeoeeaio
oeiaine?iaaiey, eiyooeoeeaio iaania/aiiinoe. Eiyooeoeeaio iacaaeneiinoe
en/eneyaony ii oi?ioea

Eiac = Nianoaaiiua n?aaenoaa / Aaethoa aaeaina o 100,

Yoio eiyooeoeeaio aaaeai eae aeey eiaanoi?ia, oae e aeey e?aaeeoi?ia
i?aaiecaoeee, iineieueeo oa?aeoa?ecoao aeieth n?aaenoa, aeiaeaiiuo
nianoaaiieeaie a iauoth noieiinoue eiouanoaa i?aaiecaoeee.

A i?eaaaeaiiii i?eia?a eiyooeoeeaio iacaaeneiinoe ninoaaeyao

ia ia/aei aiaea: 133 960 / 167000 o 100 = 80,2%,

ia eiiaoe aiaea: 138 98 / 190580 o 100 = 72,9%.

Aeaiiua aooaaeoa?neiai aaeaina aiaeece?oaiie i?aaiecaoeee
naeaeaoaeuenoaotho i aeinoaoi/ii aunieii cia/aiee eiyooeoeeaioa
iacaaeneiinoe (80,2% — a ia/aea aiaea e 72,9% — a eiioea). Iiaeii
naeaeaoue auaiae, /oi aieueoay /anoue eiouanoaa i?aaiecaoeee oi?ie?oaony
ec nianoaaiiuo enoi/ieeia.

A aieueoeinoaa ?acaeouo no?ai n/eoaaony, /oi anee yoio eiyooeoeeaio
aieueoa eee ?aaai 50%, oi ?ene e?aaeeoi?ia ieieiaeai: ?aaeeciaaa
iieiaeio eiouanoaa, noi?ie?iaaiiiai ec nianoaaiiuo n?aaenoa,
i?aaiecaoeey niiaeao iiaaneoue naie aeieaiaua iaycaoaeuenoaa.

Eiyooeoeeaio oeiainiaie onoie/eainoe (noaaeeueiinoe) ?ann/eouaaaony ii
oi?ioea

E oei.on.=(Nianoaaiiua n?aaenoaa + Aeieain?i/iua caaiiua
n?aaenoaa)/Aaethoa aaeaina o o 100

Yoio eiyooeoeeaio iieacuaaao oaeaeueiue aan oao enoi/ieeia
oeiaine?iaaiey, eioi?ua i?aaiecaoeey iiaeao eniieueciaaoue a naiae
aeayoaeueiinoe aeeeoaeueiia a?aiy.

Iineieueeo ii aeaiiui aooaaeoa?neiai aaeaina aiaeece?oaiay i?aaiecaoeey
ia eiaea aeieain?i/iuo e?aaeeoia, cia/aiea eiyooeoeeaioa oeiainiaie
onoie/eainoe aoaeao niaiaaeaoue n ?ann/eoaiiui ?aiaa eiyooeoeeaioii
iacaaeneiinoe.

Eiyooeoeeaio oeiaine?iaaiey:

Eoei = Nianoaaiiua n?aaenoaa / Caaiiua n?aaenoaa.

Yoio eiyooeoeeaio iieacuaaao, eaeay /anoue i?aaiecaoeee oeiaine?oaony ec
nianoaaiiuo n?aaenoa, a eaeay — ec caaiiuo. *ai auoa yoio eiyooeoeeaio,
oai iaaeaaeiaa aeey aaieia e e?aaeeoi?ia oeiaine?iaaiea. A aeaiiii
i?eia?a ia ia/aei aiaea ii aue ?aaai 4,1(133 960 : 33 040), ia eiiaoe
aiaea – 2,7(138 980 : 51 600).

Anee aaee/eia eiyooeoeeaioa oeiaine?iaaiey iaiueoa aaeeieoeu (aieueoay
/anoue eiouanoaa i?aaiecaoeee noi?ie?iaaia ec caaiiuo n?aaenoa), oi yoi
iiaeao naeaeaoaeuenoaiaaoue ia iianiinoe iaieaoaaeaniiniaiinoe e
cao?oaeieoue aiciiaeiinoue iieo/aiey e?aaeeoa.

Iaeiaei niioiioaiea nianoaaiiuo e caaiiuo n?aaenoa caaeneo io iiiaeo
oaeoi?ia. A ?yaea neo/aaa aeiey nianoaaiiuo n?aaenoa a eo iauai iauaia
iiaeao auoue iaiaa iieiaeiu, e oai ia iaiaa oaeea i?aaiecaoeee aoaeoo
nio?aiyoue aeinoaoi/ii aunieoth oeiainiaoth onoie/eainoue. Yoi a ia?aoth
i/a?aaeue eanaaony i?aaei?eyoee, aeayoaeueiinoue eioi?uo oa?aeoa?ecoaony
aunieie iai?a/eaaaiinoueth aeoeaia, noaaeeueiui ni?inii ia ?aaeecoaioth
i?iaeoeoeeth, ieceei o?iaiai iinoiyiiuo cao?ao (iai?eia?, oi?aiaua e
iin?aaeie/aneea i?aaiecaoeee).

A oi aea a?aiy aeey eaieoaeiaieeo i?aaiecaoeee n aeeeoaeueiui ia?eiaeii
iai?ioa n?aaenoa, eiathueo cia/eoaeueiue oaeaeueiue aan aeoeaia
oeaeaaiai iacia/aiey (iai?eia?, i?aaei?eyoey iaoeiino?ieoaeueiie
i?iiuoeaiiinoe), aeiey caaiiuo n?aaenoa a 40—50% iiaeao auoue iianiie
aeey eo oeiainiaie noaaeeueiinoe.

Iniaia aieiaiea i?e ioeaiea no?oeoo?u enoi/ieeia eiouanoaa i?aaiecaoeee
aeieaeii auoue oaeaeaii niiniao eo ?aciauaiey a aeoeaa. N/eoaaony
iioeiaeueiui, anee ca n/ao nianoaaiiuo enoi/ieeia (nianoaaiiiai
eaieoaea) noi?ie?iaaiu iniiaiua n?aaenoaa e /anoue iai?ioiuo n?aaenoa (a
no?aiao n ?uii/iie yeiiiieeie e nianoaaiiui enoi/ieeai i?e?aaieaathony e
aeieain?i/iua iaycaoaeuenoaa).

N yoie oeaeueth ?ann/eouaaaony iieacaoaeue eiaanoe?iaaiey — ioiioaiea
nianoaaiiiai eaieoaea e iniiaiiio. A ?anniao?eaaaiii i?eia?a e ia ia/aei
aiaea (133 960 : 112 460), e ia eiiaoe aiaea (138980 : 116320)
eiyooeoeeaio eiaanoe?iaaiey ?aaai 1,19. Oaeia iieiaeaiea n/eoaaony
eaeaaeueiui, oae eae nianoaaiiua n?aaenoaa iie?uaatho aanue iniiaiie
eaieoae e iaaieueooth /anoue iai?ioiuo n?aaenoa.

Niiniaiinoue i?aaei?eyoey auiieieoue naie iaycaoaeuenoaa aiaeece?oaony e
/a?ac no?oeoo?o nianoaaiiiai eaieoaea. Ii aeaiiui aaeaina iino?iei
aiaeeoe/aneoth oaaeeoeo (oaae.1).

Oaaeeoea 1. ?aciauaiea nianoaaiiiai eaieoaea (oun. ?oa.)

Iieacaoaee Ia ia/aei aiaeaIa eiiaoe aiaeaAaethoa aaeaina167000190
580Nianoaaiiue eaieoae133 960138 980Nianoaaiiue eaieoae a i?ioeaioao

e aaethoa aaeaina80,272,9Iniiaiie eaieoae112460116320Iniiaiie eaieoae a
i?ioeaioao e aaethoa aaeaina67,361,0Aeiaeaiea nianoaaiiiai eaieoaea a
iai?ioiua n?aaenoaa 21 50022660Iai?ioiua aeoeau5454074260Eiyooeoeeaio
iaania/aiiinoe nianoaaiiuie iai?ioiuie n?aaenoaaie (Eina) 0,390,31

Aeaiiua i?eaaaeaiiie oaaeeoeu naeaeaoaeuenoaotho, /oi nianoaaiiue
eaieoae ?anniao?eaaaiie i?aaiecaoeee ia oieueei iieiinoueth iie?uaaao
oaeoe/aneoth noieiinoue aiaiai?ioiuo aeoeaia (eoia ?acaeaea I aeoeaa
aaeaina), ii e iai?aaeai ia oi?ie?iaaiea iai?ioiuo n?aaenoa, o.a.
i?aaiecaoeey ?aniieaaaao nianoaaiiuie iai?ioiuie n?aaenoaaie. Niaeanii
Iaoiaee/aneei iieiaeaieyi cia/aiea eiyooeoeeaioa iaania/aiiinoe yaeyaony
iaeiei ec e?eoa?eaa ioeaiee oeiainiaiai ninoiyiey i?aaei?eyoee e
onoaiiaeaiey iaoaeiaeaoai?eoaeueiie no?oeoo?u aaeaina.

Eiyooeoeeaio iaania/aiiinoe nianoaaiiuie n?aaenoaaie oa?aeoa?ecoao
iaee/ea o i?aaiecaoeee nianoaaiiuo iai?ioiuo n?aaenoa, iaiaoiaeeiuo aeey
aa oeiainiaie onoie/eainoe. Ii aeaiiiio iieacaoaeth (0,39 — ia ia/aei
io/aoiiai aiaea e 0,3 — ia eiiaoe io/aoiiai aiaea) i?aaiecaoeey aiieia
oeeaaeuaaaony a onoaiiaeaiiue ii?iaoea, ?aaiue 0,1.

Aiaeec iai?a/eaaaiinoe aeoeaia

Aooaaeoa?neee aaeain yaeyaony aaaeiui enoi/ieeii iieiie e aeinoiaa?iie
eioi?iaoeee i oeiainiaie e oicyenoaaiiie aeayoaeueiinoe i?aaiecaoeee.
Iaeiaei aeey oiai, /oiau naeaeaoue auaiae i aeeiaieea aa
oeiainiai-oicyenoaaiiie aeayoaeueiinoe, iaiaoiaeeii i?iaiaeece?iaaoue
yooaeoeaiinoue eniieueciaaiey aeoeaia e auyaeoue ninoiyiea aeioiaeiinoe
i?aaiecaoeee, oae eae yoe iieacaoaee naeaeaoaeuenoaotho ia eciaiaiee
yooaeoeaiinoe aeayoaeueiinoe i?aaiecaoeee.

Oaeoi?u, aeeythuea ia iai?a/eaaaiinoue aeoeaia. Oeiainiaia iieiaeaiea
i?aaiecaoeee iaoiaeeony a iaiin?aaenoaaiiie caaeneiinoe io oiai,
ianeieueei auno?i n?aaenoaa, aeiaeaiiua a aeoeau, i?aa?auathony a
?aaeueiua aeaiueae.

Aeeeoaeueiinoue iaoiaeaeaiey n?aaenoa a iai?ioa ii?aaeaeyaony niaieoiiui
aeeyieai ?yaea ?aciiiai?aaeaiiuo aiaoieo e aioo?aiieo oaeoi?ia. E /eneo
aiaoieo oaeoi?ia neaaeoao ioianoe noa?o aeayoaeueiinoe i?aaei?eyoey
(i?iecaiaenoaaiiay, niaaaeai/anei-nauoiaay, iin?aaeie/aneay e ae?.),
io?aneaaoth i?eiaaeeaaeiinoue, ?acia?u i?aaei?eyoey. ?aoathuaa
aicaeaenoaea ia iai?a/eaaaiinoue aeoeaia i?aaiecaoeee ieacuaaao
yeiiiie/aneay neooaoeey a no?aia. ?ac?ua oicyenoaaiiuo naycae,
eioeyoeeiiiua i?ioeannu aaaeoo e iaeiieaieth caiania, cia/eoaeueii
caiaaeeythuaio i?ioeann iai?ioa n?aaenoa.

Aioo?aiieie oaeoi?aie yaeythony oeaiiaay iieeoeea i?aaiecaoeee,
oi?ie?iaaiea no?oeoo?u aeoeaia, auai? iaoiaeeee ioeaiee
oiaa?ii-iaoa?eaeueiuo caiania.

Iai?a/eaaaiinoue aeoeaia. A iauai aeaea nei?inoue iai?ioa aeoeaia
i?aaiecaoeee ii?aaeaeyaony n iiiiuueth oi?ioeu

E ia.o = Au?o/ea io ?aaeecaoeee / N?aaeiyy aaee/eia aeoeaia.

Iai?a/eaaaiinoue iai?ioiuo aeoeaia ii?aaeaeyaony ii oi?ioea:

E ia.ia.a = Au?o/ea io ?aaeecaoeee / N?aaeiyy aaee/eia iai?ioiuo aeoeaia

Enoi/ieeii eioi?iaoeee i aaee/eia au?o/ee yaeyaony Io/ao i i?eaueyo e
oauoeao (o.? 2).

N?aaeiyy aaee/eia aeoeaia ii aeaiiui aaeaina ii?aaeaeyaony ii oi?ioea

(Ii + Ie) / 2

aaea Ii e Ie — aaee/eia aeoeaia niioaaonoaaiii ia ia/aei e eiiaoe
ia?eiaea.

Iinea yoiai ii?aaeaeyaony i?iaeieaeeoaeueiinoue iaeiiai iai?ioa a

aeiyo: 360 / Eia.ia.a

I?eaaaeai ?an/ao iai?a/eaaaiinoe aeoeaia a aiaeece?oaiie i?aaiecaoeee
(oaae. 2).

*ai auoa iauai ?aaeecaoeee, oai yooaeoeaiaa eniieuecothony aeoeau, oai
auno?aa iie iai?a/eaathony. Iiaeii neacaoue, /oi ana aeoeau
«iaa?ioeenue» a oiaea ?aaeecaoeee 0,65 ?aca, a iai?ioiua — 1,798 ?aca.

I?iaeieaeeoaeueiinoue iai?ioa anao aeoeaia ninoaaeea 554 aeiy, a
iai?ioiuo — 200 aeiae.

Oaaeeoea 2. Iai?a/eaaaiinoue aeoeaia, (oun. ?oa.)

IieacaoaeueCia/aiea iieacaoaeyIauai ?aaeecaoeee oiaa?ia, i?iaeoeoeee,
?aaio, oneoa ca ieionii IAeN115800Noiia aeoeaia:a) ia ia/aei aiaea:—
anae niaieoiiinoe aeoeaia167 000— iai?ioiuo aeoeaia54540a) ia eiiaoe
aiaea:— anae niaieoiiinoe aeoeaia190 580— iai?ioiuo aeoeaia74260a)
n?aaeiae aaee/eiu:— anae niaieoiiinoe aeoeaia178 790— iai?ioiuo
aeoeaia64400Eiyooeoeeaio iai?a/eaaaiinoe:— anae niaieoiiinoe
aeoeaia0,65— iai?ioiuo aeoeaia1,798I?iaeieaeeoaeueiinoue iai?ioa,
aeiae:— anae niaieoiiinoe aeoeaia554— iai?ioiuo aeoeaia 200

Iai?a/eaaaiinoue aeaaeoi?neie caaeieaeaiiinoe. A ?an/aoao iieacaoaeae
ieaoaaeaniiniaiinoe, eeeaeaeiinoe, /enoiai iai?ioiiai eaieoaea
eniieuecothony aeaaeoi?neay caaeieaeaiiinoue e caianu. A caaeneiinoe io
oiai, ianeieueei auno?i iie i?aa?auathony a iaee/iua aeaiueae,
iaoiaeeony oeiainiaia iieiaeaiea i?aaiecaoeee, aa ieaoaaeaniiniaiinoue.

Iineieueeo cia/eoaeueiue oaeaeueiue aan a ninoaaa iai?ioiuo aeoeaia
caieiaao aeaaeoi?neay caaeieaeaiiinoue, oi o?aaoaony aiaeec aa
ninoiyiey. Aunieea oaiiu ?inoa aeaaeoi?neie caaeieaeaiiinoe ii ?an/aoai
ca oiaa?u, ?aaiou e oneoae, ii iieo/aiiui aaenaeyi (a ?anniao?eaaaiii
i?eia?a ionoonoaotho) iiaoo naeaeaoaeuenoaiaaoue i oii, /oi i?aaiecaoeey
aeoeaii eniieuecoao no?aoaaeth oiaa?iuo nnoae aeey iio?aaeoaeae naiae
i?iaeoeoeee. E?aaeeooy eo, iia oaeoe/anee aeaeeony n ieie /anoueth
naiaai aeioiaea. A oi aea a?aiy a neo/aa, eiaaea ieaoaaee i?aaiecaoeee
caaea?aeeaathony, iia auioaeaeaia a?aoue e?aaeeou aeey iaania/aiey naiae
oicyenoaaiiie aeayoaeueiinoe, oaaee/eaay nianoaaiioth e?aaeeoi?neoth
caaeieaeaiiinoue.

Aeey ioeaiee ninoiyiey aeaaeoi?neie caaeieaeaiiinoe eniieuecothony
neaaeothuea iieacaoaee:

Iai?a/eaaaiinoue

1. aeaaeoi?neie caaeieaeaiiinoe = Au?o/ea io ?aaeecaoeee / N?aaeiyy
aeaaeoi?neay caaeieaeaiiinoue,

aaea N?aaeiyy aaea aeaaeoi?neay caaeieaeaiiinoue = ( Aeaaeo, caaeieae.
ia ia/. ia?. + Aeaaeo, caaeieae. ia eii. Ia?.) / 2

2. Ia?eiae iiaaoaiey aeaaeoi?neie caaeieaeaiiinoe = 360 /
Iai?a/eaaaiinoue aeaaeoi?neie caaeieaeaiiinoe

3. Aeiey aeaaeoi?neie caaeieaeaiiinoe a iai?ioiuo aeoeaao = Aeaaeoi?neay
caaeieaeaiiinoue / Iai?ioiua aeoeau o 100.

4. Aeiey niiieoaeueiie aeaaeoi?neie caaeieaeaiiinoe = Niiieoaeueiay
aeaaeoi?neay caaeieaeaiiinoue / Aeaaeoi?neay caaeieaeaiiinoue o 100.

Iineaaeiee iieacaoaeue oa?aeoa?ecoao «ea/anoai» aeaaeoi?neie
caaeieaeaiiinoe. Oaiaeaioeey e aai ?inoo naeaeaoaeuenoaoao i nieaeaiee
eeeaeaeiinoe.

?ann/eoaai aeaiiua iieacaoaee aeey iaoaai i?eia?a (oaae. 3).

Oaaeeoea 2. Ea/anoai aeaaeoi?neie caaeieaeaiiinoe, (oun. ?oa.)

IieacaoaeueCia/aiea iieacaoaeyIauai ?aaeecaoeee oiaa?ia, i?iaeoeoeee,
?aaio, oneoa ca ieionii IAeN115 800Iai?ioiua aeoeau:— ia ia/aei aiaea
54 540— ia eiiae aiaea74 260Aeaaeoi?neay caaeieaeaiiinoue:— ia ia/aei
aiaea (5600 + 40 + 6200)11 840— ia eiiaoe aiaea (16 800 + 560 + 40 +
4100)21 500— n?aaeiyy aaee/eia (11 840 + 21 500) : 216 670Aeiey
aeaaeoi?neie caaeieaeaiiinoe a iai?ioiuo aeoeaao, %:— ia ia/aei aiaea22—
ia eiiaoe aiaea29Iai?a/eaaaiinoue aeaaeoi?neie caaeieaeaiiinoe
6,95Ia?eiae iiaaoaiey aeaaeoi?neie caaeieaeaiiinoe, aeiae 52

Aeiey aeaaeoi?neie caaeieaeaiiinoe a iai?ioiuo aeoeaao aic?inea, /oi
oa?aeoa?ii aeey ?inneeneeo i?aaiecaoeee a ianoiyuaa a?aiy.
Iai?a/eaaaiinoue aeaaeoi?neie caaeieaeaiiinoe ninoaaeea 6,95 ?aca, eee
52 aeiy. *ai auoa aeaiiue iieacaoaeue, oai auno?aa aeaaeoi?neay
caaeieaeaiiinoue i?aa?auaaony a iaee/iua aeaiueae. I?e aiaeeca aai
oeaeaniia?acii ?anniao?eaaoue a aeeiaieea.

Aeey aieaa aeoaieiai aiaeeca aeaaeoi?neie caaeieaeaiiinoe i?aaiecaoeee
iaiaoiaeeii aeiiieieoaeueii cai?ineoue aa ?anoeo?iaeo n oeacaieai
naaaeaiee i eaaeaeii aeaaeoi?a, noii aeaaeoi?neie caaeieaeaiiinoe e
n?ieao aa iiaaoaiey. I?e yoii iniiaiie caaea/ae iineaaeothuaai aiaeeca
aeaaeoi?neie caaeieaeaiiinoe yaeyaony ioeaiea aa eeeaeaeiinoe, o.a.
ioeaiea aica?aoiinoe aeieaia i?aaiecaoeee.

Iiaeii iacaaoue ianeieueei naiuo iaueo ?aeiiaiaeaoeee ii oi?aaeaieth
ninoiyieai aeaaeoi?neie caaeieaeaiiinoe:

• eiio?ieue ca ninoiyieai ?an/aoia n iieoiaoaeyie ii ion?i/aiiui
(i?in?i/aiiui) caaeieaeaiiinoyi;

• ?anoe?aiea e?oaa iieoiaoaeae a oeaeyo oiaiueoaiey iioa?ue io iaoieaou
iaeiei eee ianeieueeeie e?oiiuie iieoiaoaeyie;

• eiio?ieue ca niioiioaieai aeaaeoi?neie e e?aaeeoi?neie caaeieaeaiiinoe
(i?e cia/eoaeueiii i?aauoaiee aeaaeoi?neie caaeieaeaiiinoe aicieeaao
oa?ica oeiainiaie onoie/eainoe i?aaiecaoeee);

• i?aaeinoaaeaiea neeaeie iieoiaoaeyi i?e aein?i/iie iieaoa, /oi
/anoe/ii eiiiaine?oao iioa?e io eioeyoeee.

Iai?a/eaaaiinoue caiania oiaa?ii-iaoa?eaeueiuo oeaiiinoae. Iiiieiaiea
iaee/iuo n?aaenoa i?aaiecaoeee caaeneo io iai?a/eaaaiinoe caiania
oiaa?ii-iaoa?eaeueiuo oeaiiinoae. Ioeaiea iai?a/eaaaiinoe caiania
i?iaiaeeony ii eaaeaeiio eo aeaeo (i?iecaiaenoaaiiua caianu, aioiaay
i?iaeoeoeey, oiaa?u e o.ae.). Iineieueeo i?iecaiaenoaaiiua caianu
o/eouaathony ii noieiinoe eo caaioiaeaiey (i?eia?aoaiey), oi aeey
?an/aoa eiyooeoeeaioa iai?a/eaaaiinoe caiania eniieuecoaony ia au?o/ea
io ?aaeecaoeee, a naaanoieiinoue i?iaeaiiie i?iaeoeoeee. Aeey ioeaiee
nei?inoe iai?ioa caiania eniieuecoaony oi?ioea

Eiyooeoeeaio iai?a/eaaaiinoe caiania = Naaanoieiinoue i?iaeaiiie
i?iaeoeoeee / N?aaeiyy aaee/eia caiania,

aaea

N?aaeiyy aaee/eia caiania = 9Inoaoee caiania ia ia/. ia?. + Inoaoee
caiania ia eii.ia?.) / 2

N?ie o?aiaiey caiania ii?aaeaeyaony ii oi?ioea

N?ie o?aiaiey caiania = 360 / Iai?a/eaaaiinoue oiaa?ii- iaoa?eaeueiuo
caiania.

A ?anniao?eaaaiii i?eia?a caianu ia ia/aei aiaea ninoaaeyee 32 380 oun.
?oa., a ia eiiaoe — 45 840 oun. ?oa. Naaanoieiinoue i?iaeaiiie
i?iaeoeoeee — 94 640 oun. ?oa. (82 360 oun. ?oa. + 12 280 oun. ?oa. — o.
? 2) Neaaeiaaoaeueii, iai?a/eaaaiinoue oiaa?ii-iaoa?eaeueiuo oeaiiinoae
ninoaaeea 2,42 ?aca, a n?ie o?aiaiey caiania — ieiei 149 aeiae. Oaeie
aiaeec iaiaoiaeeii i?iaiaeeoue a aeeiaieea.

Aeey ii?iaeueiiai oiaea i?iecaiaenoaa e nauoa i?iaeoeoeee caianu
aeieaeiu auoue iioeiaeueiuie. Iaee/ea iaiueoeo ii ?acia?o, ii aieaa
iiaeaeaeiuo caiania icia/aao, /oi iaiueoay noiia iaee/iuo n?aaenoa
i?aaiecaoeee iaoiaeeony a caianao. Iaeiieaiea caiania yaeyaony
naeaeaoaeuenoaii niaaea aeoeaiinoe i?aaiecaoeee ii i?iecaiaenoao e
?aaeecaoeee i?iaeoeoeee.

Aiaeec aeioiaeiinoe i?aaiecaoeee (i?aaei?eyoey)

?aioaaaeueiinoue aeoeaia. Onoie/eaia ooieoeeiie?iaaiea i?aaiecaoeee
(i?aaei?eyoey) caaeneo io aa niiniaiinoe i?eiineoue aeinoaoi/iue iauai
i?eauee, /oi ieacuaaao aeeyiea ia aa ieaoaaeaniiniaiinoue.

A oeaeii yooaeoeaiinoue aeayoaeueiinoe ethaie i?aaiecaoeee iiaeii
ioeaieaaoue n iiiiuueth aaniethoiuo e ioiineoaeueiuo iieacaoaeae. Oae, n
iiiiuueth iieacaoaeae ia?aie a?oiiu iiaeii i?iaiaeece?iaaoue aeeiaieeo
?acee/iuo iieacaoaeae i?eauee (yeiiiie/aneie, aooaaeoa?neie, io
i?iaeaae, /enoie i?eauee) ca ?yae eao. Oaeea ?an/aou aoaeoo eiaoue
nei?aa a?eoiaoe/aneee, /ai yeiiiie/aneee niune (anee i?e yoii ia
eniieuecothony niioaaonoaothuea niiniau ia?an/aoa a niiinoaaeiua oeaiu).

Ioiineoaeueiua iieacaoaee i?aeoe/anee ia iiaeaa?aeaiu aeeyieth
eioeyoeee, iineieueeo i?aaenoaaeytho niaie ?acee/iua niioiioaiey i?eauee
y aeiaeaiiiai eaieoaea (nianoaaiiiai, eiaanoe?iaaiiiai, caaiiiai e
o.ae.). Yeiiiie/aneee niune cia/aiee iacaaiiuo iieacaoaeae (eo i?eiyoi
iacuaaoue iieacaoaeyie ?aioaaaeueiinoe) ninoieo a oii, /oi iie
oa?aeoa?ecotho i?eaueue, iieo/aaioth n eaaeaeiai ?oaey n?aaenoa
(nianoaaiiuo eee caaiiuo), aeiaeaiiuo a | i?aaiecaoeeth.

Eniieuecoaony nenoaia iieacaoaeae yooaeoeaiinoe aeayoaeueiinoe, n?aaee
ieo inoaiiaeiny ia neaaeothueo:

?aioaaaeueiinoue aeoeaia (eiouanoaa) = *enoay i?eaueue (o. ? 2) /
N?aaeiyy aaee/eia aeoeaia (?an/ao ii aeaiiui aaeaina) o 100.

Yoio eiyooeoeeaio iieacuaaao, eaeoth i?eaueue iieo/aao i?aaei?eyoea n
eaaeaeiai ?oaey, aeiaeaiiiai a aeoeau.

?aioaaaeueiinoue iai?ioiuo aeoeaia = *enoay i?eaueue (o. ?2) / N?aaeiyy
aaee/eia iai?ioiuo aeoeaia (?an/ao ii aeaiiui aaeaina) o100.

Anee i?aaei?eyoea i?eaioe?oao naith aeayoaeueiinoue ia ia?niaeoeao, aio
iaiaoiaeeii ?ac?aaioaoue eiaanoeoeeiiioth iieeoeeo (i?e yoii iiae
eiaanoe?iaaieai iiieiaaony iinoiyiiia e aeieain?i/iia oeiaine?iaaiea?.
Eioi?iaoeey i n?aaenoaao, eiaanoe?iaaiiuo a i?aaei?eyoea, iiaeao auoue
iieo/aia ii aeaiiui aaeaina eae noiia nianoaaiiiai eaieoaea e
aeieain?i/iuo iaycaoaeuenoa eee eae ?aciinoue iauae noiiu aeoeaia e
e?aoein?i/iuo iaycaoaeuenoa:

?aioaaaeueiinoue eiaanoeoeee = I?eaueue aei iaeiaiiaeiaeaiey / (Aaethoa
aaeaina – E?aoein?i/iua iaycaoaeuenoaa) o 100.

Iieacaoaeue ?aioaaaeueiinoe eiaanoeoeee ?anniao?eaaaony a ca?oaaaeiie
i?aeoeea? oeiainiaiai aiaeeca eae niinia ioeaiee «ianoa?noaa» oi?aaeaiea
eiaanoeoeeyie. I?e yoii, iineieueeo ?oeiaiaenoai eiiiaieae ia iiaeao
aeeyoue ia aaee/eio oiea/eaaaiiai iaeiaa, ia i?eaueue, aeey aieaa
oi/iiai ?an/aoa iieacaoaey a /eneeoaea eniieuecoaony aaee/eia i?eauee
aei iaeiaiiaeiaeaiey.

Aeoeeiia?u oeeaaeuaatho a i?aaei?eyoea naie n?aaenoaa a oeaeyo iieo/aiey
i?eauee io yoeo eiaanoeoeee, a iioiio, n eo oi/ee c?aiey, iaeeo/oae
ioeaieie yooaeoeaiinoe oicyenoaaiiie aeayoaeueiinoe yaeyaony iaee/ea
i?eauee ia aeiaeaiiue eaieoae:

?aioaaaeueiinoue nianoaaiiiai eaieoaea = *enoay i?eaueue / Enoi/ieee
nianoaaiiuo n?aaenoa (eoia ?acaeaea III ianneaa) o 100,

?aioaaaeueiinoue ?aaeeciaaiiie i?iaeoeoeee = *enoay i?eaueue / Au?o/ea
io ?aaeecaoeee

Yoio eiyooeoeeaio iieacuaaao, eaeoth i?eaueue eiaao i?aaiecaoeey n
eaaeaeiai ?oaey i?iaeaiiie i?iaeoeoeee. Ii iiaeao auoue i?eaioe?ii a
ioeaiea eiieo?aioiniiniaiinoe i?iaeoeoeee, oae eae nieaeaiea
?aioaaaeueiinoe ?aaeeciaaiiie i?iaeoeoeee iiaeao icia/aoue e iaaeaiea
ni?ina ia iaa.

Nouanoaothuay acaeiinaycue iaaeaeo iieacaoaeyie ?aioaaaeueiinoe aeoeaia
(eiouanoaa), iai?a/eaaaiinoueth aeoeaia e ?aioaaaeueiinoueth
?aaeeciaaiiie i?iaeoeoeee iiaeao auoue i?aaenoaaeaia a neaaeothuai aeaea
(?en. 5):
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?en. 5. Acaeiinaycue iieacaoaeae ?aioaaaeueiinoe aeoeaia (eiouanoaa),
iai?a/eaaaiinoueth aeoeaia e ?aioaaaeueiinoueth ?aaeeciaaiiie
i?iaeoeoeee

Aeaenoaeoaeueii,

*enoay i?eaueue / N?aaeiyy aaee/eia aeoeaia = (Au?o/ea io ?aaeecaoeee /
N?aaeiyy aaee/eia aeoeaia) o (*enoay i?eaueue / Au?o/ea io ?aaeecaoeee)

Eia/a aiai?y, i?eaueue i?aaiecaoeee (i?aaei?eyoey), iieo/aiiay n
eaaeaeiai ?oaey n?aaenoa, aeiaeaiiuo a aeoeau, caaeneo io nei?inoe
iai?a/eaaaiinoe n?aaenoa e aeiee /enoie i?eauee a au?o/ea io iauaia
i?iaeaae e n?aaeiae aaee/eiu aeoeaia. Caiaaeeaiea iai?a/eaaaiinoe iiaeao
auoue aucaaii eae iauaeoeaiuie i?e/eiaie (eioeyoeey, ?ac?ua
oicyenoaaiiuo naycae), oae e noauaeoeaiuie (iaoiaeia oi?aaeaiea caianaie
oiaa?ii-iaoa?eaeueiuo oeaiiinoae, ninoiyiea ?an/aoia n iieoiaoaeyie, a
oaeaea ionoonoaea eo iaaeeaaeauaai o/aoa).

?ann/eoaai iieacaoaee yooaeoeaiinoe eniieueciaaiey eiouanoaa, iieo/aiiua
aeaiiua i?aaenoaaei a oaae. 3.

Oaaeeoea 3. Iieacaoaee yooaeoeaiinoe eniieueciaaiey eiouanoaa

Iieacaoaeue?an/aoiay oi?ioea e enoi/iee eioi?iaoeeeOeeo?iaua
aeaiiua?aioaaaeueiinoue aeoeaia (eiouanoaa) *enoay i?eaueue (o. ? 2)
N?. aaee/eia aeoeaia (?an/ao) 13990(167 000 + 190 580)/2/ o 100 =
7,82%?aioaaaeueiinoue iai?ioiuo aeoeaia

*enoay i?eaueue (o?2) N?. aae. iai?, aeoeaia (?an/ao)13990/ (54540 + 74
260): 2 o 100 = 21,7%?aioaaaeueiinoue eiaanoeoeee

I?eaueue aei iaeiaiiaeiae. (o.?2) / (Aaethoa aaeaina – e?aoein?i/.
iaycaoaeuenoaa)21520 /(190580- – 51600)o100 = 15,16%

?aioaaaeueiinoue nianoaaiiiai eaieoaea

*enoay i?eaueue (o. ?2)/

/Enoi/ieee nianoa. n?aaenoa (eoia ?acaeaea III ianneaa aaeaina) o
10013990 / 138 980 o 100 = = 10,07%

?aioaaaeueiinoue ?aaeeciaaiiie i?iaeoeoeee*enoay i?eaueue (o. ?2)/
/Au?o/ea io ?aaeecaoeee (o. ? 2) o 10013990 / 115800 o 100 =
=12,52%Auaiaeu

1. Aooaaeoa?neee aaeain — iniiaiie enoi/iee eioi?iaoeee aeey aiaeeca
oeiainiaiai ninoiyiey e yooaeoeaiinoe oicyenoaaiiie aeayoaeueiinoe. Ii
yaeyaony aaaeiie eioi?iaoeeiiiie aacie aeey oe?ieiai e?oaa
iieueciaaoaeae, oae eae ciaeiieo nianoaaiieeia, iaiaaeaea?ia,
aeoeeiia?ia e ae?oaeo eeoe, naycaiiuo n oi?aaeaieai, n eiouanoaaiiui
ninoiyieai i?aaiecaoeee.

2. Ii aooaaeoa?neiio aaeaino ii?aaeaeytho oeiainiaue ?acoeueoao ?aaiou
i?aaiecaoeee a aeaea ia?auaiey nianoaaiiiai eaieoaea ca io/aoiue
ia?eiae. Ii naeaeaoaeuenoaoao i oii, noiaao ee i?aaiecaoeey auiieieoue
acyoua ia naay iaycaoaeuenoaa ia?aae o?aoueeie eeoeaie (eiaanoi?aie,
e?aaeeoi?aie, iieoiaoaeyie e ae?.) eee o iaa eiathony oeiainiaua
o?oaeiinoe.

3. Aiaeec oeiainiaiai iieiaeaiey e yooaeoeaiinoe oicyenoaaiiie
aeayoaeueiinoe i?iaiaeeony n iiiiuueth aieueoiai e?oaa iieacaoaeae, e
eioi?ui neaaeoao ioiineoueny eae e aaaeiiio eino?oiaioo aiaeeca.

Нашли опечатку? Выделите и нажмите CTRL+Enter

Похожие документы
Обсуждение

Ответить

Курсовые, Дипломы, Рефераты на заказ в кратчайшие сроки
Заказать реферат!
UkrReferat.com. Всі права захищені. 2000-2020