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Бухгалтерский учёт в средние века

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?AOA?AO

AOOAAEOA?NEEE O*AO A N?AAeIEA AAEA. ?ACAEOEA NOIEIINOIIE IA?AAeEAIU.

Niaeanii enoi?e/aneiio eaeaiaea?th aioe/iue ie? oia?. E ciaeii aai
nia?oe noaei ieceiaeaiea 24 aaaonoa 476 a. iineaaeiaai eiia?aoi?a
?eineie eiia?ee — ?iioea Aaaonooea. Ia/eiaeinue iiaia a?aiy, ii
o?aaeeoeee ?eineie aooaaeoa?ee, oaieeaoeany a iiianou?yo, noaee iniiaie
aa?iiaeneie aooaaeoa?ee. Yoi aeaeii ec oiai, eae ?acaeaaeenue
au/eneaiey, eae ?aaeaiaioe?iaaeny o/ao, eae eneaee aeieacaoaeuenoa aai
i?aaeeueiinoe, eae eiio?iee?iaaee aeaeaeaiea aeaiaaeiuo n?aaenoa,
i?iaiaeeee eieeaoeeth e aaee eiioiei??aio, eaeiau auee eiio?ieue
oicyenoaaiiie aeayoaeueiinoe e ioeaiea oaeoia oicyenoaaiiie aeecie.
Aicieeiiaaiea aooaaeoa?neie i?ioannee e niaoeeaeueiie eeoa?aoo?u – aio
aeaaiua aniaeou a o/aoa oiai aeaeaeiai a?aiaie.

Au/eneaiey.

Ai anyeii neo/aa, iaeia o?aaeeoeey nio?aiyeanue — caiene oao a?aiai, oae
aea eae e a ae?aaiai ie?a, auee ia?aiieiaiu ioeaeaie e a?aiiaoe/aneeie,
e a?eoiaoe/aneeie. I?eaeeceoaeueiinoue eae i?eioeei eaaeaea a iniiaa
iinooieia ethaeae. Iie ?acaeaeyee yaeaiey ia aieueoea e iaeaiueeea,
i?eeeaeuaaee: aieueoa – iaiueoa. Aeey iianaaeiaaiie aeecie yoiai auei
aeinoaoi/ii, ethaee /anoi ia oiaee ie ienaoue, ie /eoaoue, ie n/eoaoue.
Oece/aneay ?aaioa eacaeanue aieaa eaaeie. Eiaaea Oeaiia//e (1202) aaae
a?aaneea oeeo?u, o.a. caiaiee aaeaeeoeaioth ?eineoth nenoaio n/eneaiey
iiceoeeiiiie aeanyoe/iie, iiiaaeiaeeinue aieaa o?ao aaeia, /oiau
aooaaeoa?u iniciaee i?aeiouanoai iiauo oeeo?. N ?ani?ino?aiaieai
a?aaneeo oeeo?, ecia?eoaeueiuo i?eai?ia e ?inoii iaoaiaoe/aneeo ciaiee
«ie?ii iaeaaeaaaao eaeay oi/iinoe, e ia niaio ie?o i?eaeeceoaeueiinoe
i?eoiaeeo ie? i?aoeeceiiiinoe» [Eie?a, n. II]. Eioa?anii ioiaoeoue, /oi
oi/iinoue iiaen/aoia aic?anoaao ii ia?a iniciaiey aa ioiineoaeueiinoe.

?aaeaiaioaoeey o/aoa iieo/eea i?eciaiea i?aaeaea anaai a naeueneii
oicyenoaa. Oae, a eaieooey?ee Ea?ea Aaeeeiai (aeaoe?oaony eiioeii VIII —
ia/aeii IX a.) oeacaii ia iaiaoiaeeiinoue iaeei ?ac a aiae (e
?iaeaeanoao) i?aaenoaaeyoue io/ao i aeioiaeao e i?eaaaeai ii?yaeie
naea/e nianoaaiieeo aeaiaa. A iai i?aaeienuaaaony oaeaea aaaeaiea aeaoo
ioaeaeueiuo ?aaeno?ia aeey o/aoa ?anoiaeiuo e o/aoa i?eoiaeiuo iia?aoeee
(inoaoee oeene?iaaeenue a iniaii nienea). ?inoo th?eaee/aneie
iainiiaaiiinoe o/aoiuo caienae niinianoaiaaei e oaeia oieeaeueiia a
enoi?ee oeeaeeecaoeee niauoea, eae ?aoeaioeey ?eineiai i?aaa. Aneaae ca
iei ia/aei oi?ie?iaaoueny e oi?aiaia (oicyenoaaiiia) i?aai. Oae, ai
aoi?ii ouny/aeaoee eoioeaie noaee nicaeaaaoueny iin?aaeie/aneea noaeu,
eioi?ua au?aaaouaaee ii?aaeaeaiiua o?aaiaaiey e caienyi. Aio i?aaeea,
i?eiyoua a XIII a. aeey n?aaeecaiiiii?neeo eoioeia: I) caaa?oaiiua
iia?aoeee caienuaathony a niioaaonoaee n aic?anoathuei ii?yaeeii eo
aeao;

2) a aooaaeoa?neeo eieaao iaaeaeo caienyie ia aeieaeii auoue ionouo
iano;

3) ii eaaeaeie iia?aoeee aeieaeia auoue naeaeaia nnueea ia ?ac?aoathuee
aa aeieoiaio;

4) ana /enea aeieaeiu auoue aoeaaiiua, ii ioithaeue ia oeeo?iaua, aeaau
ia auei iiaeaeaeie. Ia?aie no?aiie, anoaaoae ia iooue ainoaea?noaaiiie
?aaeaiaioaoeee o/aoa, i/aaeaeii, auea Eniaiey. I?eia?ii a 1263 a., a
oea?noaiaaiea Aeueoiina Ioae?iai, a Eanoeeee aue ecaeai niaoeeaeueiue
caeii ia iaycaoaeueiii aaeaaiaeiii ninoaaeaiee io/aoiinoe oi?aaeythueie
ainoaea?noaaiiuie i?aaei?eyoeyie.

O/ao aeaiaaeiuo n?aaenoa.

E XIII a. a Caiaaeiie Aa?iia neiaeeeanue eioa?aniay nenoaia o/aoa
eanniauo iia?aoeee. Caeanue a ia?aoth i/a?aaeue neaaeoao ioiaoeoue iiuo
eo?ee. Eae naeaeaoaeuenoaoao eanniaay eieaa eacia/ay iaiu Ieeieay III
(1277 — 1280), a ia?aie iieiaeia eieae niaea?aeaeny o/ao i?eoiaea, ai
aoi?ie – ?anoiaea. Eieae, ioiinyueany e iiioeoeeaoai Ia?oeia V e THeey
II (1417 e 1513), aeatho i?aaenoaaeaiea i no?ieiie nenoaia o/aoa
aeaiaaeiuo n?aaenoa. Eaaeaeay i?eoiaeiay caienue niaea?aeaea neaaeothuea
?aeaeceou: aeaoa, noiia i?iienueth e o i?aaiai e?ay no?aieoeu —
oeeo?aie, io eiai iinooieee aeaiueae, iniiaaiea ieaoaaea. Oeene?iaaeinue
iinooieaiea aeaiaa a eiino?aiiie aaethoa, anee iii eiaei ianoi, e a
ia?an/aoa ia iaineea aeaiueae. Ioeaiea a iaineie aaethoa caienuaaeanue
i?iienueth e oeeo?aie. Eaaeaeay ?anoiaeiay caienue niaea?aeaea
neaaeothuea ?aeaeceou: aeaoa, nnueea ia ?anii?yaeeoaeueiue aeieoiaio,
iieo/aoaeue aeaiaa, noiia (ii?yaeie aiaeiae/ai caiene i?eoiaeiuo
iia?aoeee), oeaeaaia iacia/aiea ?anoiaea, niinia iieaou. Aaa?oo eaaeaeie
no?aieoeu eanniaie eieae oeacu ee aiae. Yoe eieae aaeenue a aeaoo
yecaiiey?ao: iaeei o eanne?a, ae?oaie o aooaaeoa?a. Caiene aeaeaee eee
eae a eieaao i?e Iunieaa eee aea iiae?yae, i?e/ai iaaeaeo caienyie ia
aeieaeii auei auoue naiaiaeiiai ianoa. Eeoea, ia eioi?uo aiceaaaee
aaaeaiea eanniauo eiea, i?eiineee i?enyao. Aeey ethaiai eni?aaeaiey
caienae ioaeii auei eiaoue niaoeeaeueiia iinoaiiaeaiea, anee aeaei
eanaeinue noiiu, oi ?aciinoue caienuaaeanue eeai eae i?eoiae, eeai eae
?anoiae; iai?aaeeueiay caienue ia ca/a?eeaaeanue, a iiae/a?eeaaeanue e
naa?oo ienaeny i?aaeeueiue oaeno. Eni?aaeaiey ai anao eieaao auiieiye
oieueei iaeei niaoeeaeueiue iioa?eon. Inoaoee ii eoiaai auaiaeeeenue eee
aaeaiany/ii, eee iaeei ?ac a iieoaiae Eiio?ieue niaou ?anoiaeia e
aeioiaeia aue aeaaiie oeaeueth o/aoa.

Neaaeoao auaeaeeoue ii?yaeie, i?eiyoue o oaiieea?ia: niaoeeaeueiue
aeaaeo?iue eanne? aae eci aeiy a aeaiue i?eoiaeiue eanniaue aeo?iae,
eaaeaeue ieaoaeueuee iieo/ae io eanne?a eaeoaioeeth a ia/aea ?aai/aai
aeiy a aeo?iaea i?inoaaeyeenue aeaoa e eiy aeaaeo?iiai a?aoa — eanne?a.
Eaaeaeay noaouey eiaea neaaeothuea ?aeaeceou: ca /ae n/ao iinooieee
aeaiueae, noiia aciina n oeacaieai aeaea aaethou, a ioaeaeueiuo neo/ayo
n ia?aaiaeii ii nouanoaothuaio eo?no ia ia?eaeneoth aaethoo, a neo/aa
iaiaoiaeeiinoe iaeiaiiaaiea oaeoe/aneiai ieaoaeueueea (eee iin?aaeieea),
a oaeaea i?e/eiu aciina e, iaeiiaoe, oeacaiea ?aaeno?a, ia eioi?ii aeiea
auoue caienaia iinooieaoay noiia. ?anoiaeiua iia?aoeee, anee aeaiueae
auiea/eaaeenue ec iinooieaiee oaeouaai aeiy, ?aaeno?e?iaaeenue caeanue
aea. Iaeiaei iniiaiay ianna ?anoiaeiuo iia?aoeee io?aaeaeanue a
ioaeaeueiii aeo?iaea. Oaeei ia?acii, ana caiene no?iai aeaeeeenue
iaaeaeo aeaoiy aeo?iaeaie, ?aaeno?aie o?iiieiae/aneiai o/aoa.
Aaeaaeiaaii ii yoei aeo?iaeai auaiaeeeenue eoiae, caoai ia iniiaa
naeaeaiiuo a ieo caienae a ?aaeno?ao nenoaiaoe/aneiai o/aoa
(eiioiei??aioiua n/aoa eeeaioia) i?iaiaeeeanue ?aciinea. O/ao aaeny ia
eaoeineii ycuea e ?eineeie oeeo?ai

Eioa?anii ioiaoeoue naiaia?aciua i?eaiu eiio?iey eanniauo iia?aoeee,
eioi?ua iu iaoiaeei a eino?oeoeee i oii, «/oi aeieaeiu aeaeaoue
neoaeauea Iiaie Eniaiee (17 oaa?aey 1531 a.). Iia i?aaeoniao?eaaea
o?aiaiea aeaiaa a noiaeoea n o?aiy ?aciuie eeth/aie. Eeth/e iaoiaeeeenue
o eanne?a, aooaaeoa?a e iin?aaeieea (eeoei, eioi?iio a?o/aeny eeth/
ia?aae ane?uoeai eannu). Eanna ane?uaaeanue oieueei a i?enoonoaee o?ao
eeoe. A iae o?aieeanue eanniaay eieaa, ia?aieaoaiiay, i?ioio?iaaiiay, n
oeacaieai /enea ioia?iaaiiuo no?aieoe. Ia eaaeaeii eenoa eieae
i?inoaaeyeanue ia/aoue e iiaeienue. Oeeeii II, aieueoie yiooceano o/aoa
e eiio?iey, niaoeeaeueiui oeacii 1572 a. iio?aaiaae, /oiau ia?aay e
iineaaeiyy no?aieoeu auee iiaeienaiu aeaaie ioieoeeiaeeoaoa. A ia?aie
/anoe eieae caienuaaeenue i?eoiaeiua, ai aoi?ie — ?anoiaeiua iia?aoeee.
Eiiey yoie eieae aaeanue a aooaaeoa?ee, e iaeei ?ac a oanoue ianyoeaa
caiene iaaeo eiea naa?yeenue. Eiaiii o/ao eanniauo iia?aoeee o?aaiaae
eiio?iey. Ii naiaeeeny eee e ?acaeaeaieth eeth/ae, eee iia?aoeee
ia?aeeaeueii io?aaeaee aeaa aooaaeoa?a.

Eieeaoeey e eiioiei??aio.

Ioiioaiey iaaeaeo ieaoaeueueeaie e iieo/aoaeyie ioi?ieyeenue n iiiiuueth
ae?ie -aeiua/ae, ia eioi?uo aeaeaeanue ia?acea, niioaaonoaothuay
ii?aaeaeaiiie aaee/eia ieaoaaea. Aeiua/ea ?aneaeuaaeanue aaeieue, iaeia
iieiaeia inoaaaeanue o iieo/aoaey (i?eoiaeiue i?aea?), a aoi?ay
ioaeaaaeanue ieaoaeueueeo (eaeoaioeey). Anee iieiaeiee neeaaeuaaee, oi
iiaeii auei oaaaeeoueny a i?aaeeueiinoe caienae. Oae inouanoaeyeanue
«eeiaeiay caienue». Yoio i?eai oe?iei eniieueciaaeny e aeey io?aaeaiey
?aaeno?aoeee ia?aiauaiey oeaiiinoae aioo?e oicyenoaa (iaaeaeo
iaoa?eaeueii ioaaonoaaiiuie eeoeaie). Ae?ee eniieueciaaeenue e eae
«aaenaey», e eae «/aee» a naiaiaeiii iai?ioa, e eae n?aaenoai iiaaoaiey
aeieaia aianoi iaee/iuo aeaiaa. Ae?ee i?eiaiyeenue ai anae Aa?iia, ii
iniaaiii oe?iei – a Aiaeee. Ae?ee i?inouanoaiaaee a Aiaeee aei ia/aea
XIX a. oie aea Aiaeee iaeiaiaia aaaeiinoai iacuaaeinue caacaeiie iaeaoie
e o/ao aeiionoeiuo iinooieaiee aaeny ii iao?eoea, eioi?ay iacuaaeanue
oaoiaoiie aeineie. Ia yoie «aeinea» oeene?iaaeenue iaycaoaeuenoaa,
naycaiiua n iieaoie, e oaeoe/anee aianaiiua ieaoaaee. Yoi oiaea aue
naiaia?aciue eiioiei??aio. Eiio?ieue. ?acaeoea oicyenoaaiiie
aeayoaeueiinoe o?aaiaaei e ?acaeoey ii?aaeaeaiiuo oi?i eiio?iey ca
ea/anoaii o/aoiie eioi?iaoeee. Neaaenoaeai yoiai auei iiyaeaiea a Aiaeee
einoeoooa eiio?iea?ia (aoaeeoi?ia). (Oa?iei aiciee ia neo/aeii.
Iineieueeo aieueoeinoai aeieaeiinoiuo eeoe a oi a?aiy auee iaa?aiioiu,
iinoieueeo e i?iaa?ea iiaeaa?aaeenue ia noieueei aeieoiaiou, neieueei
onoiua iieacaiey i?iaa?yaiuo, a Caeeth/aiea ia/eiaeinue neiaaie:
«auneooaii ieaeaiiaeienaaoeieny aoaeeoi?aie».) Iiyaeaiea aoaeeoi?ia auei
naycaii n iaiaoiaeeiinoueth aa?aioe?iaaoue i?aaeeueiinoue io/aoiinoe.
Ia?aia oiiieiaiea ia aoaeeoi?ao ioiineony e 1299 a., a 24 ia?oa 1324 a.
Yaeoa?ae II iacia/ee o?ao ainoaea?noaaiiuo aoaeeoi?ia. Eiy iaeiiai ec
ieo – Aeaeii aea Iaeeaneae – nio?aieeinue aei iaoeo aeiae. A oeaca i
iacia/aiee aiai?eeinue, /oi aoaeeoi?u i?ecaaiu «ni?aoeaaoue, neooaoue e
a?aoue ana n/aoa, eioi?ua auee aaaeaiu e eioi?ua aoaeoo aaaeaiu a
i?iaeioeeyo: Ienoi?aea, Aa?eaioaaea, Naoooaiioiia, Oyeuena, Niia?naooe?a
e Aei?naoa, aeaeaoue e iaicia/aoue ana, /oi aoaeeoi?u ni n/aoaie
aeaeaoue aeieaeiu». Eiaaony iaiaei enoi?e/aneeo naeaeaoaeuenoa,
iiaeoaa?aeaeathueo aeoeaioth aeayoaeueiinoue aoaeeoi?ia ia i?ioyaeaiee
anaai n?aaeiaaaeiauey.

Naiui naiaia?aciui i?eaiii iineaaeothuaai eiio?iey auei aai ionoonoaea,
/oi aeaeei ca niaie i?enouaa yoiio cei: oeiainenou caoaaouaaee ia?iaeiua
iiaeeoee e ia?auaee a naith iieueco aeaiueae, i?aaeiacia/aiiua aeey
eacia/aenoaa. Ii eiaaea eo a?aaaaee i?aauoaee ia?o, eo aaoaee; oaeia aue
a oi a?aiy noiia?iue i?eai eiio?iey a posteriori. Ioeaiea. Yoio o/aoiue
i?eai aue ia?ac?uaii naycai n oeaiaie. Oeaiu oi?ie?iaaeenue a oi?aiaea,
eioi?ay a yiioo n?aaeiaaaeiauey ?anniao?eaaeanue eae ia
i?iecaiaeeoaeueiay, a nei?aa eae ?ani?aaeaeeoaeueii-iio?aaeoaeueiay,
noa?a aeayoaeueiinoe, e a nayce n yoei aa oeaeue naiaeeeanue e iie?uoeth
?anoiaeia, a ia e iieo/aieth i?eauee, /oi iiaeoaa?aeaeaaony aeieoiaioaie
oiai a?aiaie. Oae, aeioaaeoea aei ian o/aoiua eieae Oaaoiineiai i?aeaia,
ioiinyueany e oi?aiaui iia?aoeeyi (1399 e 1404 aa.), iieacuaatho, /oi
oeaeueth o/aoa auea ?aaeno?aoeey aeaeaeaiey oiaa?ia, a ia o/ao
oicyenoaaiiuo ?acoeueoaoia. Iaeiaei auee e ae?oaea i?eia?u.

A aeioaaeoeo aei ian eieaao ?inoieneiai eoioea Eiaaiia Oaeueia?a (1345 —
1350) iu iaoiaeei iaoiaeeeo o/aoa, iniiaaiioth ia iaiaoiaeeiinoe
auyaeaiey ?acoeueoaoia ii eaaeaeie ia?oee oiaa?ia. A oeaeii ia?oeiiiue
iaoiae o/aoa aue ainiiaenoaothuei a yiioo iicaeiaai n?aaeiaaaeiauey. A
?icie/iie oi?aiaea /anoi aianoi iaeiie eanniaie aaeenue aeaa eieae:
iieoiie e i?iaeaae. ?aciinoue eo aeaiiuo iieacuaaea i?eaueue (ecaea?aeee
oeene?iaaeenue a ia?aie eieaa). A yoii neo/aa n/aoa oiaa?ia auee ia
ioaeiu, oae eae eo aeaeaeaiea auei i?aaenoaaeaii a aeaoo iacaaiiuo
eieaao.

Iaeiaei ?aaeno?aoeey a o/aoiuo eieaao anaaaea o?aaiaaea ioeaiee, e
n?aaeiaaaeiaua noieanou enoiaeeee ia noieueei ec ?aaeueiuo ?uii/iuo
oeai, a ec oeai eaeaaeueiuo, ni?aaaaeeeauo, onoaiiaeaiiuo aeanoueth,
o.a. iie iuneeee ia i nouai, a i aeieaeiii. Eo eicoia cao/ae oae:
«Ni?aaaaeeeainoue i?aaeaea anaai».

N?aaeiaaaeiaia iauanoai ai?ieinue ca ni?aaaaeeeaua oeaiu. Eo aeaaiui
eaeaieiaii aue aaeeeee oeeinio Oiia Aeaeineee (1225 — 1274). Ii iiae
ni?aaaaeeeaie oeaiie iiieiae «oeaio, neoaeauoth ia?ie noieiinoe iieaciuo
aeey aeecie aauae … Anee oeaia i?aainoiaeeo noieiinoue aaue eee,
iaiai?io, noieiinoue aaue i?aainoiaeeo oeaio, o?aaoaiia
ni?aaaaeeeainoueth ?aaainoai oaaee/eaaaony. Iiyoiio iani?aaaaeeeai e
iacaeiiii i?iaeaaaoue aauue aei?iaea eee aeaoaaea aa noieiinoe» [Oeeo.:
AEeeuenii, n. 389]. Aieaa i?inoi: ni?aaaaeeeaay oeaia — yoi
naaanoieiinoue iethn iaoeaiea, iaania/eaathuay noaiaea?oiue ieieioi
aeecie i?iaeaaoeo. Anee i?iaeaaaoe caauoaao ni?aaaaeeeaoth oeaio, ii
iaaeeaaaony, anee — caieaeaao, oi aaaeiaao. A ia?aii neo/aa ii ?aci?yao
a?aaeaeai, ai aoi?ii — a?aaeaeaia ?aci?ytho aai. Oi e ae?oaia
iani?aaaaeeeai.

Aeinoiaa?iinoue

Aeieaia a?aiy ethaee n?aaeiaaaeiauey n/eoaee, /oi onoiia naeaeaoaeuenoai
aeinoiaa?iaa ienueiaiiiai, eai iineaaeiaa iiaeii iiaeaeaeaoue, a ia?aia
iao. Oaeie acaeyae aue ainiiaenoaothuei aieioue aei XIV a. E yoi
i?eaiaeeei e oiio, /oi oi?aaeythuee a i?enoonoaee oicyeia eee
oiieiiii/aiiiai ia oi eeoea aeieaeai aue aneoo ?anneacaoue iai anai, /oi
ii aeaeae, neuoae e aeaeae. Ai a?aiy io/aoa aaeenue aea?eea aeaaaou
iaaeaeo oi?aaeythuei, eioi?ue i?aoiaiueoae aeioiaeu, e neooathuei,
oeaeue eioi?iai ninoiyea a oii, /oiau ane?uoue oaeou aanoicyenoaaiiinoe.
A yoii nii?a ii?aaeaeyeny aeiea oi?aaeythuaai, e ana noiiu, ca eioi?ua
ii ia iia io/eoaoueny (ii?aaaeaoueny), aacaeaeinoii acuneeaaeenue n
iaai. (Aeinoieinoaa onoiuo iieacaiee aeioee aei iaoaai a?aiaie a aeaea
onoiie, a ia ienueiaiiie, i?enyae a noaea.)

Iiea a o/aoa eniieueciaaeny oieueei iaoo?aeueiue ecia?eoaeue,
aeinoiaa?iinoue auea i/aaeaeiie. Iai?eia?, a oicyenoaa auea iaeia
ei?iaa, iioii noaei o?e. ssnii, /oi oicyenoai aiaaoaao. Iii iiaei eiaoue
e aieueoa aeoeaia, ii eiiaaea iaeia ei?iaa iiaeao ieacaoueny eo/oa o?ao
ae?oaeo. O?aaeeoeeiiiue o/ao ia iicaieye n?aaieoue eciaiaiea oeiainiaiai
iieiaeaiey oicyenoaa. Iicaea ana eiouanoai noaee ioeaieaaoue a
aeaiueaao. N yoiai iiiaioa a aooaaeoa?neee o/ao aioea ioiineoaeueiinoue,
eai a caaeneiinoe io oiai, eae ioeaieaaeenue aeoeau, oaeea e iieo/aee
?acoeueoaou eae naieo aeoeaia, oae e oeiainiaie oniaoiinoe. A aeecie
anaaaea i?eoiaeeony /ai-oi aea?oaiaaoue. Ioeaiea naia ii naaa oneiaia,
e, /oi iniaaiii aaaeii, aaeeieoea ecia?aiey iinoiyiii iaiyao ?acia?, oae
eae iaiyaony iieoiaoaeueiay niiniaiinoue aeaiaa. Neaaeiaaoaeueii,
i?ia?ann o/aoiie iunee noae i?eaiaeeoue e aieueoae oneiaiinoe o/aoiuo
aeaiiuo. Ii yoi oa oneiaiinoue, eioi?ay iaeaa/aao ?aaioo e yeiiiieo
a?aiy, eai ioeaieoue aeaeiaoth oniaoiinoue ii aaee/eia i?eauee, i?e anae
aa oneiaiinoe, ianiecia?eii Eaa/a, /ai, iai?eia?, ia?an/eouaaoue a
iaoo?aeueiuo aaeeieoeao ana eiouanoai oe?iu.

A n?aaeiaaaeiauea aooaaeoa? /anoi o/eouaae oieueei aeaaeoi?neoth
caaeieaeaiiinoue, eai aaaeii auei ia caauoue eno?aaiaaoue io aeieaeieea
aeaiueae, a o/ao e?aaeeoi?neie caaeieaeaiiinoe caaiueea ieneieueei ia
caaioee. Yoi auea ia/aeue oiai, eoi aeaiueae aeae. I?ioanneiiaeueiua
oneoae.

A n?aaeiea aaea iacaaeneiuie eeoeaie ca ieaoo noaee ieacuaaoueny
i?ioanneiiaeueiua oneoae a iaeanoe o/aoa. Ia/eiay n VIII a. iiyaeythony
no?ainoaothuea ienoeu, a?iaey/ea aooaaeoa?u e aeaaea eo a?oaee. Iie ca
ieaoo ninoaaeyee io/aou. Io/ao eiae ?oa?eee:

1) iinooieaiea ii iaii?o;

2) i?i/ea iinooieaiey;

3) eoiai iinooieaiee;

4) ?anoiaeu ii iaii?o;

5) ?anoiaeu i?i/ea e naeaiiua nianoaaiieeo aeaiueae;

6) eoiai ?anoiaeia;

7) inoaoie n?aaenoa ia eiiaoe ia?eiaea. A ia/aea io/aoa, a i?eoiaeiie
/anoe, ia?a/eneyeenue iaaeieiee i?ioeuo ia?eiaeia.

O/aoiay eeoa?aoo?a.

Ai a?aiaia ?anoeaaoa n?aaeiaaaeiauey iiyaeeenue niaoeeaeueiua o?aeoaou.
Aaoi? iaeiiai ec ieo, aeiieieeaineee iiiao Aaeueoa? Oaiee, o?aaiaae:

1) ouaoaeueiie i?iaa?ee io/aoa;

2) aaeaaiaeiie eiaaioa?ecaoeee aeey naa?ee o/aoiuo e iaoo?iuo inoaoeia;

3) no?iaeaeoae eiaaioa?ecaoeee aeaaeoi?neie caaeieaeaiiinoe;

4) naeaeaoaeueneeo iiaeoaa?aeaeaiee i i?aaeeueiinoe oeacuaaaiuo a io/aoa
oeai, oae eae neo/aaony, /oi i?aaenoaaeythuea io/ao i?aoaaee/eaatho
noieiinoue iieoiee e i?aoiaiueoatho au?o/eo io i?iaeaaee.

E iaeiiaoe, iaeei ec o?aeoaoia oiai a?aiaie o?aaoao: «I?aaeaea anaai
iiaeio/aoiia eeoei aeieaeii i?enyaiooue a oii, /oi i?aaenoaaeyao aa?iue
e caeiiiue io/ao a iieo/aiiuo aeioiaeao ca n/ao ainiiaeeia e /oi a naie
naeoie ii aeeth/ee oieueei caeiiiua ?anoiaeu n iieiui niaethaeaieai
eioa?ania ainiiaeeia. Oi/ii oae aea e ienaoe aeieaeai i?enyaiooue a
/anoiii ninoaaeaiee io/aoa». Aeaeaa eaeoo niia?aaeaiey i ?aaecee, nooue
eioi?ie naiaeeeanue e niiinoaaeaieth enoiaeyuaai inoaoea i?aaeuaeouaai
io/aoa n aoiaeyuei inoaoeii aeaiiiai io/aoa.

A n?aaeiaaaeiauea oi?ie?othony aeaa iniiaiua ia?aaeeaiu o/aoa —
eaia?aeueiay e i?inoay aooaaeoa?ey. Ia?aay enoiaeeea ec oiai, /oi
iniiaiui iauaeoii o/aoa aunooiatho eanna, aa iaeeaeaaiua iinooieaiey e
oaeaea auieaou ec iaa. Oaeei ia?acii, caeanue aeioiaeu e ?anoiaeu auee
caaeaiu. Aoi?ay i?aaeiieaaaea o/ao eiouanoaa, aeeth/ay eanno, a aeioiaeu
e ?anoiaeu noaiiaeeenue aeey aooaaeoa?a eneiiuie. Ii, oae eee eia/a,
?ino oiaa?iiai oicyenoaa auaeaeaae ia ia?aia ianoi o/ao aeaiaaeiie
iaee/iinoe e aeaiaaeiuo iaycaoaeuenoa (aaenaeae, /aeia).
Ainiiaenoaothuae a Aa?iia auea i?inoay aooaaeoa?ey.

Eae iieacae iaiaoeeee yeiiiieno A. Ciiaa?o (1863 — 1941), i?inoay
aooaaeoa?ey nouanoaiaaea a o/aoa eoioeia a aeaea o?iiieiae/aneie caiene
oaeoueo iai?ioia a caieniuo eieaeeao, caiaiyy «ocaeee ia ieaoeao,
eioi?ua caaycuaatho e?anoueyia, ioi?aaeythueany a ai?iae ia ?uiie». Yoe
caieniua eieaeee auee ia oieueei, a iiae/an e ia noieueei aooaaeoa?neeie
?aaeno?aie, neieueei naiaeiuie iiaanoaiaaieyie. Ia neo/aeii a ieo iu
iaoiaeei naaaeaiey i aieia, yieaeaiee e o.ae.

E ionthaea neaaeoao i/aiue aaaeiue auaiae: a oa a?aiaia o/ao e /anoiay
aeeciue ia ?acaeaeyeenue e ninoaaeyee aaeeiia, /anoi ia?ac?uaiia,
oeaeia. Aeaeoa ii?aaeaeaiea neaaeothueo iiiyoee: eanna, eanne?,
eaieooey?ee, eaia?aeueiay aooaaeoa?ey, ia?oeiiiue o/ao, aoaeeo,
aoaeeoi?, ?eineia i?aai, ?aoeaioeey, ni?aaaaeeeaay oeaia, noieanou,
noieanoeea, eiioiei??aio, eieeaoeey. aii?inu aeey ianoaeaeaiey

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