.

Бухгалтерский анализ рентабельности предприятия

Язык: русский
Формат: шпаргалка
Тип документа: Word Doc
0 1041
Скачать документ

Aiaeec aaeainiaie i?eauee e ?aioaaaeueiinoe i?aaei?eyoey

A ninoaa aaeainiaie i?eauee aoiaeyo neaaeothuea yeaiaiou e ninoaaiua
/anoe:

1.I?eaueue io ?aaeecaoeee i?iaeoeoeee, ?aaio, oneoa (i?eaueue io
iniiaiie aeayoaeueiinoe)

Aiaeec aeaiiie ninoaaiie /anoe i?iaiaeeony ii n?aaenoaai ?an/?oa
oaeoi?ia: iau?ia i?iaeaae, no?oeoo?u i?iaeaaaaiie i?iaeoeoeee,
i?iaeaaeiua oeaiu, naaanoieiinoue i?iaeaaaaiie i?iaeoeoeee, aeeythueo ia
yoo /anoue.

2.I?eaueue io i?i/ae ?aaeecaoeee, eioi?ay neeaaeuaaaony ec neaae.

-i?eaueue io i?iaeaaee OIOe

-I?eaueue io ?aaeecaoeee i?iaeoeoia iiaeniaiiai oicyenoaa

-I?eaueue io ?aaeecaoeee iniiaiuo oiiaeia e IIA.

3.Aia ?aaeecaoeeiiiua oeiainiaua ?acoeueoaou.

Yeaiaioaie yoie ninoaaiie /anoe yae. ?acoeueoaou io i?iaaaeaiey
neaaeothueo aia?aaeecaoeeiiiuo iia?aoeee:

-Aeieaaia o/anoea a ae?oaeo niaianoiuo i?aaei?eyoeyo

-Naea/a, nu?i a a?aiaeo ieiuaaeae eee iiiauaiee iniiaiuo n?aaenoa, caiee

-Iieo/aiiua eee oiea/aiiua oo?aou io iaeniieiaiey aeieaiauo
iaycaoaeuenoa

-Nienaiea aeaaeoi?neie caaeieaeaiiinoe(oauoie)

-Oauoee io noeoeeiuo aaaenoaee

-Iia?aoeee n oeaiiuie aoiaaaie

-Aaethoiua iia?aoeee.

Aiaeec eaaeaeie ec ninoaaiuo /anoae e yeaiaioia i?iaiaeeony iaoiaeii
?an/?oa aaniethoiuo e ioiineoaeueiuo ioeeiiaiee.

Aan=O-I,Ioiineo=Aan/eoia ii ieaio*100

Aiaeec ?aioaaaeueiinoe

?aioaaaeueiinoue – yoi ioiineoaeueiue iieacaoaeue, eioi?ue iaeaaeaao
naienoaii n?aaieiinoe e oa?aeoa?ecoao noaiaiue aeioiaeiinoe oie eee eiie
aeayoaeueiinoe i?aaei?eyoey. Iacaaeneii io aeaea ?aioaaaeueiinoue
aiaeece?oaony niiniaii ?an/?oa ioeeiiaiee, o.e /anoi ?aioaaaeueiinoue
?ann/eouaaaony a %. Ioiineoaeueiiai ioeeiiaiey iao. ?ann/eouaatho
neaaeothuea aeaeu ?aioaaaeueiinoe, eioi?ua a iineaaenoaee iiaeaa?aathony
aiaeeco:

1. ?aioaaaeueiinoue i?iaeaae = I?eaueue io ?aaeecaoeee/au?o/ea io
?aaeecaoeee (aac IAeN, aeoeecia)*100%

2. ?aioaaaeueiinoue oiaa?iiai auionea = I?eaueue oiaa?iiai
auionea/naaanoieiinoue oiaa?iiai auionea*100%

3. ?aioaaaeueiinoue i?aaei?eyoey = (I?eaueue io ?aaeecaoeee/au?o/ea io
?aaeecaoeee(aac IAeN))*(N?aaeiaaiaeiaoth noieiinoue iniiaiuo
i?iecaiaenoaaiiuo oiiaeia/naaanoieiinoue iniiaiuo i?iecaiaenoaaiiuo
oiiaeia)*100%

4. ?aioaaaeueiinoue nianoaaiiiai eaieoaea = aaeainiaay
i?eaueue/N?aaeiaaiaeiaay noieiinoue nianoaaiiuo enoi/ieeia*100%.Aeaiiue
iieacaoaeue eioi?ie?oao ia yooaeoeaiinoe eniieueciaaiey nianoaaiiiai
eaieoaea, eioi?ue iaoiaeeony iiae aicaeaenoaeai eciaiaiey
?aioaaaeueiinoe i?iaeaae e ioaea/e io aeiaeaiey nianoaaiiuo enoi/ieeia.

5. ?aioaaaeueiinoue nianoaaiiiai eaieoaea = (Aaeainiaay i?eaueue/au?o/ea
io ?aaeecaoeee n IAeN)*(Au?o/ea io ?aaeecaoeee n IAeN/N?aaeiaaiaeiaay
noiia eoiaa aaeaina)*(N?aaeiaaiaeiaay noiia eoiaa eaieoaea/noiia
nianoaaiiuo enoi/ieeia)

Aiaeec ea/anoaa i?iaeoeoeee

A ?acoeueoaoa ?aaeecaoeee i?iaeoeoeee iieo/atho au?o/eo. Ia aaee/eio
au?o/ee aeeyao neaaeothuea oaeoi?u:

– ni?in e i?aaeeiaeaiea i?iaeoeoeee ia ?uiea

– oeaia yoie i?iaeoeoeee e o.ae.

– ea/anoai auioneaaiie i?iaeoeoeee

Anee i?aaei?eyoea auioneaao i?iaeoeoeeth ieceiai ea/anoaa,

oi iii auioaeaeaii i?iaeaaaoue a? ii aieaa ieceei oeaiai e ooeaieaaoue a
i?ioeanna ?aaeecaoeee.

Nouanoaotho iauaeoeaiua i?e/eiu oiai, /oi i?aaei?eyoea auioneaao
i?iaeoeoeeth ieceiai ea/anoaa.

1. Nu?ue? ieceiai ea/anoaa

2. Noa?ia eciioaiiia iai?oaeiaaiea

3. Ieceay eaaeeoeeaoeey eaae?ia.

Oaaeeoea 16 Aeeyiea ea/anoaa ?aaeeciaaiiie i?iaeoeoeee ia au?o/eo io
i?iaeaae

1 eieiiea «I?iaeoeoeey» (1 aunoaai ni?oa 2 I-iai ni?oa 3 II-iai ni?oa 4
eoiai)

2 eieiiea «oeaia ca aae. i?i-oeee, ?oa.»

3 eieiiea «Ieai»,aeaeeony ia(eie-ai e noiia au?o/ee)

4 eieiiea «io/?o»,aeaeeony ia (eie-ai e noiia au?o/ee)

5 eieiiea «Ioeeiiaiea»

Noiia ii ieaio = oeaio ca aae. i?i-oeee*eie-ai ii ieaio

Noiia au?o/ee ii io/?oo = oeaio ca aae. i?i-oeee*eie-ai ii io/?oo
Ioeeiiaiey = ec noiiu au?o/ee ii io/?oo – noiio au?o/ee ii ieaio Auaiae:
ec i?eaaae?iiie oaaeeoeu aeaeii, /oi, ia niio?y ia oi, /oi ia aeaiiii
i?aaei?eyoee ieai iinoaaee a iaoo?aeueiii au?aaeaiee auiieiai,
oaeoe/aneay au?o/ea iaiueoa ieaiiaie e iia oiaiueoeeanue ia 2500?,

yoi i?iecioei o.e. i?iaeoeoeey aunoaai ni?oa auea ?aaeeciaaia iaiueoa,
/ai caieaie?iaaii.

Aiaeec eeeaeaeiinoe aaeaina. Iieacaoaee eeeaeaeiinoe

Eeeaeaeiinoue – yoi niiniaiinoue i?aaei?eyoey i?aa?auaoue oeaiiinoe a
aeaiueae.

Aeaeu eeeaeaeiinoe:

1.Eeeaeaeiinoue i?aaei?eyoey – niiniaiinoue oicyenoaothuaai noauaeoa
i?aa?auaoue naie aeoeau a aeaiaaeiua n?aaenoaa n oeaeueth iie?uoey anao
ieaoaaeae a n?ie.

2.Eeeaeaeiinoue aaeaina – noaiaiue iie?uoey iaycaoaeuenoa i?aaei?eyoey
aai aeoeaaie, n?ie i?aa?auaiey eioi?uo a aeaiueae niioaaonaoao n?ieo
iiaaoaiey iaycaoaeuenoa.

3.Eeeaeaeiinoue aeoeaia aaee/eia ia?aoiay a?aiaie i?aa?auaiey aeoeaia a
aeaiaaeiua n?aaenoaa.

I?e aiaeeca ONI eco/aaony a iniiaiii eeeaeaeiinoue aaeaina, aeaeaaony
yoi i?e iiiiue ninoaaeaiey aaeaina iaooi-yoio aaeain ninoaaeyaony ioo?i
a?oiie?iaee noaoae aeoeaa e ianneaa, i?e yoii noaouee aeoeaa
a?oiie?othony a caaeneiinoe io nei?inoe i?aa?auaiey eo a aeai. n?-aa, a
ianneau a?oiie?othony a caaeneiinoe io n?i/iinoe eo iieaou.

A?oiie?iaea aeoeaa:

A1-iaeaieaa eeeaeaeiua aeoeau aeai.n?-aa i?aaei?., e?aoein?i/iua
oei.aeiaeaiey)

A2-auno?i ?aaeecoaiua aeoeau(aeaaeoi?neay caaeieaeaiiinoue ieaoaaee ii
eio.aei 12 ianyoeaa)

A3-Iaaeeaiii ?aaeecoaiua aeoeau (caianu ,IAeN, aeaaeoi?neay
caaeieaeaiiinoue ieaoaaee ii eio. aieaa 12 ianyoeaa, i?i/ea iai?ioiua
aeoeau)

A4-O?oaeii?aaeecoaiua aeoeau (aiaiai?ioiua aeoeau, aeiaeaiey a onoaaiue
eaieoae ae?oaeo i?aaei?eyoee)

A?oiie?iaea ianneaa:

I1-iaeaieaa n?i/iua iaycaoaeuenoaa (e?aaeeoi?neay caaeieae.)

I2-E?anein?i/iua ianneau (e?aoein?. e?aaeeou e caeiu, ?an/?ou ii
aeeaeaeaiaeai)

I3-Aeieain?i/iua ianneau (aeieain?i/iua e?aaeeou e caeiu, aeioiaeu
aoaeoueo ia?eiaeia, ?aca?au i?aaenoiyueo ieaoaaeae)

I4-Iinoiyiiua ianneau(aeiaeaiey a onoaaiue eaieoae, noiia ?aca?aiiai e
aeiaaai/iiai eaieoaea)

Aaeain iaooi i?ecia?ony aaniethoii eeeaeaeiui anee auiieiythony neaae.
niioiioaiey:

A1 aieueoa eeai ?aaii I1

A2 aieueoa eeai ?aaii I2

A3 aieueoa eeai ?aaii I3

A4 iaiueoa eeai ?aaii I4

Anee niioiioaiey ia auiieiythony, oi ?ann/eouaatho neaaeothuea
iieacaoaee eeeaeaeiinoe:

1.Eiyooeoeeaio oaeouae eeeaeaeiinoe (eiyo. iie?uoey) ?aaai ioiioaieth
noieiinoe anao iai?ioiuo n?aaenoa e aaee/eia e?aoein?i/iuo
iaycaoaeuenoa.

Eo.e=A1+A2/I1+I2

Ii?iaoeaiia cia/aiea eiyooeoeeaioa 1<(?aaii)Eo.e<(?aaii)2.Iieacuaaao ieao?aeiua aiciiaeiinoe i?aaei?eyoey i?e oneiaee iieiuo ?an/?oia n aeaaeoi?aie e iieiie ?aaeecaoeee aioiaie i?iaeoeoeee.2.Eiyooeoeeaio auno?ie eeeaeaeiinoe ?aaai ioiioaieth iai?ioiuo aeoeaia aac aaee/eiu caiania e e?aoein?i/iui iaycaoaeuenoaai.Ea.e=A2-caianu/I1+I2Ii?iaoeaiia cia/aiea aieueoa eee ?aaai 1.Iieacuaaao i?iaiicu aiciiaeiinoe ?anieaou ii iaycaoaeuenoaai i?e oneiaee eneeth/aiey caiania ec iai?ioiuo n?aaenoa.(eiiaaea iacuaatho i?iiaaeooi/iui eiyo.iie?uoey)3.Eiyo.aaniethoiie eeeaeaeiinoe naeaeaoaeuenoaoao i oii,eaeoth e?aoein?i/ioth caaeieaeaiiinoue i?aaei?eyoea iiaeao iiaaneoue a aeeaeaeoaa a?aiy.Ea.e=aeaiaaeiua n?-aa/I1+I2Ii?iaoeaiia cia/aiea eiyooeoeeaioa aieueoa eeai ?aaii 0,2-0,5.Anee ?ann/eoaiiua eiyo-ou ia niioaaonoaotho ii?iaoeaiui cia/aieyi, iiaeii ?ann/eoaoue oae iacuaaaiue eiiieaeniue iieacaoaeue eeeaeaeiinoe eioi?ue ?ann/eouaaaony a aeeiaieea e a eaeaaea aeieaeai iiauoaoueny.Aeueoa=A1+0,5*A2+0,3*A3/I1+0,5*I2+0,3*I3Ianoi aooae a nenoaia iaoe. i?aaeiao iaoiae i?eioeeiu e iauaeouYeiiiie/aneee aiaeec i/aiue oanii naycai n ?yaeii yeiiiie/aneeo e ia yeiiiie/aneeo aeenoeeieeiA ia?aoth i/a?aaeue n?aaee oaeeo aeenoeeieei, n eioi?uie naycai AOAe, ioaeii auaeaeeoue yeiiiie/aneoth oai?eth, eioi?ay eco/aao yeiiiie/aneea caeiiu, iaoaieci eo aeaenoaey.I?e i?iaaaeaiee aiaeeoe/aneeo enneaaeiaaiee iaiaoiaeeii o/eouaaoue aeaenoaey yoeo caeiiia.A naith i/a?aaeue AOAe ii?aaeae?iiui ia?acii niaeaenoaoao ?acaeoeth yeiiiie/aneie oai?ee (iaeaieeaatho naaaeaiey i i?iyaeaiee oao eee eiuo yeiiiie/aneeo caeiiia).Eco/aiea yoeo naaaeaiee iicaieyao oi?ioee?iaaoue iiaua ?aiaa iaecaanoiua caeiiu, aeaeaoue aeiaaeueiua i?iaiicu ?acaeoey yeiiiieee no?aiu eee ie?iaie yeiiiieee.AOOAe ?anniao?eaatho a ea/anoaa iaeiie ec ooieoeee oi?aaeaiey i?iecaiaenoaii.Oaeei ia?acii, yeiiiie/aneee aiaeec – yoi ooieoeey oi?aaeaiey, eioi?ay iaania/eaaao iao/iinoue i?eiyoey ?aoaiey.AOOAe yaeyaony aaaeiui yeaiaioii a nenoaia oi?aaeaiey i?-aii, aeaenoaaiiui n?aaenoaii auyaeaiey aioo?e oicyenoaaiiuo ?aca?aia, iniiaie ?ac?aaioee iao/ii iainiiaaiiuo ieaiia e oi?aaeai/aneeo ?aoaiee.Iaoiae yeiiiie/aneiai aiaeecaI?aaenoaaeyao niaie iiaeoiae e eco/aieth yeiiiie/aneeo yaeaiee. E i?ioeannia, i?ienoiaeyueo ia i?aaei?eyoee.Niaieoiiinoue i?e?iia e niiniaia i?iaaaeaiey aiaeeoe/aneie ?aaiou, auyaeaiea e ecia?aiea naycae a yeiiiie/aneii aiaeeca ia?acoao iaoiaeeeo aiaeeca, aeeth/athuoth ?acee/iua iaoaiaoe/aneea iaoiaeu e i?e?iu.Iniiaiuie i?e?iaie yaeythony:1) N?aaiaiea2) Eiaeaeniue iaoiae3) Iaoiae yeeieie?iaaiey (iaoiae oeaiiuo iiaenoaiiaie)4)A?oiie?iaea5)Aaeainiaia iaiauaiea6)A?aoeee e aeeaa?aiiu7) Yeiiiieei-iaoaiaoe/aneea iaoiaeu:-ei??aeyoeeiiiue-?aa?anneiiiue. Iaoiaeii yeiiiie/aneiai aiaeeca yaeyaony niaieoiiinoue iaoiaee/aneeo i?e?iia, iaania/eaathuaa nenoaiiia e eiiieaeniia eco/aiea aeayoaeueiinoe i?aaei?eyoey io?ane?e i/o n oeaeueth iainiiaaiey ieaiiauo caaeaiee, iauaeoeaiie ioeaiee aeinoeaiooie yooaeoeaiinoe i?-aa e auyaeaiea ?aca?aia a? iiauoaiey. I?aaeiao yeiiiie/aneiai aiaeeca.Yeiiiie/aneee aiaeec i?aaenoaaeyao niaie ii?aaeae?iioth nenoaio ciaiee naycaiioth n enneaaeiaaieai yeiiiie/aneeo yaeaiee a eo acaeiinayce e iaoneiaeaiiinoe a i?ioeanna ninoaaeaiey ieaiiauo caaeaiee i?eiyoey ieaia e eo auiieiaiey.Iniiaiay caaea/a yeiiiie/aneiai aiaeeca yoi eiio?ieue ca auiieiaiea ieaia, niaeaenoaea oe?aieaiey oic?an/aoa e oneeaieth ?aaeeia yeiiiiee, ai?ueaa n iioa?yie e aanoicyenoaaiiinoueth.Inouanoaeaiea iniiaiie caaea/e aeinoeaaaony ioo?i auiieiaiey a i?ioeanna aiaeeca eiiieaena eiie?aoiuo caaea/: 1) Ii?aaeaeaiea yooaeoeaiinoe eniieueciaaiey iniiaiuo oiiaeia e iai?ioiuo n?-a.2) Auyaeaiea oaeoi?ia e oaiaeaioeee eciaiaiey i?iecaiaeeoaeueiinoe o?oaea e c/i.3) Auyaeaiea aiciiaeiinoe nieaeaiey iaoa?eaei?ieinoe e o?oaei?ieinoe i?iaeoeoeee.4) eco/aiea yooaeoeaiinoe ia?ii?eyoee naycaiiuo n iaiiaeaieai e iiauoaieai ea/anoaa i?iaeoeoeee.5) Auyaeaiea yooaeo-oe iaoa?eaeueiiai iiiu?aiey. 6) Eco/aiea ?an/?oiuo acaeiiioiioaiee n ainoae.athaeaeaoii.7) Eiio?ieue eniieueciaaiey aaieianeeo e?aaeeoia.I?e?iu yeiiiie/aneiai aiaeecaN?aaiaiea yaeyaony iaeaieaa ?ani?ino?aiaiiui iaoiaeii yeiiii. aiaeeca aeey auyaeaiey noaiaie eniieueciaaiey iaoa?eaeueiuo o?oaeiauo e oeiainiauo ?ano?nia.N?aaiaiea i?iaiaeeony ii neaaeothuei iai?aaeaieyi:- n?aaiaiea oaeoe/aneeo iieacaoaeae n ieaiiauie, iicaieyao iaeoe ioeeiiaiea io ieaiiauo caaeaiee.- n?aaiaiea oaeoe/aneeo iieac. n eo aaee/eiie.- n?aaiaiea iieacaoaeae ?aaiou i?aaei?eyoey n aeayoaeueiinoueth ae?oaeo i?aaei?- n?aaiaiea iieac. aeaiiiai i?aaei?eyoey ni n?aaeiaio?aneaauie aeaiiuie.I?e n?aaiaiee eniieuecotho neaae. iieac.:1)aaniethoiua (noieiinoiua, iaoo?aeueiua e o?oaeiaua)2)ioiineoaeueiua – eniieuecothony aeey oa?aeoa?enoeee auiieiaiey ieaia.3) N?aaeiea aaee/eiu (n?aaeiyy 3/i e ae?oaia).Eiaeaeniue iaoiae i?eiaiyaony aeey ?an/?oa iieac.Eiaeaenu i?eiaiytho a yeiiii. aiaeeca aeey oa?aeoa?enoeee yaeaiee ninoiyueo ec yeaiaioia,eioi?ua noiie?iaaoue iaeuecy.Oaaeeoea 1. Iau?i e noieiinoue i?iaeoeoeee.Oaaeeoea ninoieo ec /aou??o eieiiie e 4-o no?ie.1-ay eieiiea – Ecaeaeey(A,A,A, EOIAI)2-ay eieiiea – Eie-ai, oo. aeaeeony ia aeaa(m0,m1)3-yy eieiiea – Oeaia, ?oa. oiaea ia aeaa (z0,z1)4-ay – Noieiinoue i?iaeoeoeee, aeaeeony ia 3(m0z0, m1z0, m1z1)I=noiia m1z1/noiia m0z0/ Eiaeaen eciaiaiey eie-aa i?iaeoeoeee = (noiia m1z0/noiia m0z0) * 100Eiaeaen eciaiaiey oeai = (noiia m1z1/noiia m1z0)*100.Iaoiae oeaiiuo iiaenoaiiaie yae. niiniaii ii?aaeaeaiey aeeyiey ?acee/iuo oaeoi?ia ia eciaiaiea aiaeece?oaiiai iieacaoaey.Nouiinoue caeeth/aaony a iineaaeiaaoaeueiie iii/a??aeiie caiaia aaceniuo iieacaoaeae ia io/?oiua.Ieai. 1000*50=50000?oa.Iiaenoaiiaea 980*50=49000?oa.Ca n/?o oiaiueoaiey /enea ?aai/eo 49000-50000=-1000?oa.Io/?o 980*60=58800?oa.Ca n/?o iiauo. i?ieca. o?oaea58800-49000=9800?oa.Aeeyiea 2-o oaeoi?ia 9800+(-1000)= 8800?oaIaoiae a?oiie?iaee i?aaenoaaeyao niaie iaoiae auaeaeaiey a ninoaaa eco/aaiuo yaeaiee oa?aeoa?iuo a?oii ii oai eee eiui i?eciaeai.Oaaeeoea 2. Ninoieo ec 4-o eieiiie e 4-o no?i/ae.1-ay eieiiea – Oei noaieia(O?aca?iua, Oiea?iua, No?iaaeueiua, Ea?onaeueiua).2-ay eieiiea – I?aaeuaeouee aiae, oo.3-yy – Io/?oiue aiae, oo. aeaeeony ia 2(ieai, oaeo)4-ay – i?ioeaio auiieiaiey ieaia, oiaea ia 2 ( Eieaio, E i?aae. aiaeo).Aiaeeoe/aneea oaaeeoeu oeaeaniia?aciaa yethno?e?iaaoue a?aoeeaie e aeeaa?aiiaie.A?aoe/anee n iiiiuueth ?acee/iuo eeiee ecia?aaeathony niioiioaiey a ?acaeoee iieacaoaeae ii aiaeai.A?aoeee a aiaeeca eniieuecothony ia oieueei aeey iaaeyaeiie aeaiiino?aoeee, ii e a ea/anoaa i?e?ia aiaeeca aeaiiuo a oeaeyo auyaeaiey e ecia?aiey naycae acaeiiaeaenoaothueo oaeoi?ia.Aaeainiaia iaiauaiea i?eiaiyaony a aiaeeca, eiaaea o?aaoaony ii?aaeaeeoue niioiioaiea iaaeaeo ?ano?naie e eo eniieueciaaieai, oic. n?aaenoaaie e enoi/ieeaie eo ia?aciaaiey.N iiiiuueth aeaiiiai iaoiaea ia i?ii. i?aaei?eyoeyo aiaeece?oaony eniieueciaaiea ?aai/aai a?aiaie iai?oaeiaaiey, aeaeaeaiea nu?uey, ninoiyiea iniiaiuo e iai?ioiuo n?aaenoa.Iaoiae ei??aeyoeee e ?aa?anneeI?eiaiaiea yoeo iaoiaeia iicaieyao ecia?eoue aeeyiea ia eco/aaiue iieacaoaeue oe?ieiai e?oaa oaeoi?ia, onoaiaaeeaaoue oaniioo naycae iaaeaeo ieie, i?iaiaeeoue ?acaeaeaiea niaianoii aeaenoaothueo oaeoi?ia, ioae?aoue iniiaiua ec ieo.Aiaeec auiieiaiey ieaia auionea e ?aaeecaoeeeAnni?oeiaio yoi ia?a/aiue iaeiaiiaaiey ecaeaeey n oeacaieai eiee/anoaa ii eaaeaeiio ec ieo ii ieaio, oaeoe/anee e ca i?aaeuaeouee ianyoe.Anni?oeiaio iiaeao auoue iieiui, aioo?ea?oiiiaui e a?oiiiaui.Aiaeec auiieiaiey ieaia ii anni?oeiaioo iai?aaeai ia oi, /oi au auynieo eae ii eaaeaeiio caieaie?iaaiiiio aeaeo i?iaeoeoeee.Auyniaiey oiai, eae auiieiyaony ieai ii anni?oeiaioo, aeaao aiciiaeiinoue i?eiyoue ia?u ii niaethaeaieth a aeaeueiaeoai onoaiiaeaiiie iiiaieeaoo?u i?iaeoeoeee.Oaaeeoea 12 Aiaeec auiieiaiey ieaia ii anni?oeiaioo.1 eieiiea «Aeae ecaeaeee» (1 Yeaeo?iaeaeaaoaee, a oii /enea iiaay na?ey 2 Aaia?aoi?u, a oii /enea iiaay na?ey 3 Ia?aaeaaaeiua yeaeo?inoaioeee, a oii /enea iiaay na?ey 4 Eoiai Oiaa?iie i?iaeoeoeee)2 eieiiea «Ii ieaio»3 eieiiea «Ii io/?oo»4 eieiiea «Auiieiaiea ieaia ii iauaio,%» 5 eieiiea «Oaeoe/anee a n/?o ieaio» 6 eieiiea «auiieiaiea ieaia iii anni?oeiaioo,%» Auiieiaiea ieaia ii iauaio,% = ii io/?oo/ii ieaio oaeoe/anee a n/?o ieaia = caienuaaaony iaiueoay oeaia ii ieaio eee ii io/?oo. % auiieiaiey ieaia ii anni?oeiaioo = oaeoe/anee a n/?o ieaia/ ieai auaiae:eoiae oaaeeoeu iieacuaatho, /oi ieai auionea i?iaeoeoeee ii iauaio a oeaeii auiieiai i?aaei?eyoeai ia 100%. aeaiiua a?aou 5 iaiaoiaeeiua aeey ii?aaeaeaiey % auiieiaiey ieaia ii anni?oeiaioo. a iaa ii eaaeaeiio aeaeo i?iaeoeoeee caiineoueny oio iauai a noieiinoiii au?aaeaiee, eioi?ue i?iecaaaeai oaeoe/anee a n/ao ieaia, o.e. ii iaeioi?ui aeaeai ecaeaeee iai?eia? ii ia?aaeaeaeiui yeaeo?inoaioeeyi, ieai ia auiieiai(96%), a i?aaei?eyoea iaycaii auei nia/aea iaania/eoue auione yoiai aeaea ecaeaeee a iauaia iaia/aiiii ieaiii(5oun.) e eeoue iinea yoiai caieiaoueny ecaioiaeaieai naa?o ieaia ae?oaeo ecaeaeee. Ia eaaeaeii i?aaei?eyoee i?iecaiaeeony aiaeec auiieiaiey ieaia ?aaeecaoeee. Ia/eiatho aai n aiaeeca iauaai iau?ia ?aaeeciaaiiie i?iaeoeoeee, aiaeec i?iaiaeeony i?eaiii n?aaiaiey, aaea oaeoe/aneea aeaiiua i ?aaeecaoeee n?aaieaatho n ieaiiauie aeaiiuie, a oaeaea n oaeoe/aneeie aeaiiuie i?ioeiai aaceniiai ia?eiaea.oaaeeoea 14Auiieiaiea ieaia ?aaeecaoeee, % 1 eieiiea «Iieacaoaeue»(?aaeeciaaiiay i?iaeoeoeey a iioiauo oeaiao) 2 eieiiea «Aaceniue aiae» 3 eieiiea «Io/?oiue aiae»,aeaeeony Ia 2 (ieai, io/?o) 4 eieiiea «Ioeeiiaiey»,aeaeeony ia (ieai e io/?o) 5 eieiiea %,aeaeeony ia(auiieiaiea ieaia e oaii ?inoa) Ioeeiiaiea ii ieaio = io/?o-ieai ii io/aoo = io/?o-aac.aiaeau?o/ea io i?iaeaae = 4/3*100oaii ?inoa =4/2*100 auaiae: ec i?eaaae?iiie oaaeeoeu aeaeii,/oi ia aeaiiii i?aaei?eyoee ieai ?aaeecaoeee i?iaeoeoeee a iioiauo oeaiao auiieiai ia 105,4, naa?o ieaia ?aaeeciaaii i?iaeoeoeee ia 780?. oaii ?inoa ii aaceniiio aiaeo ninoaaee 131,3%Aiaeec iaania/aiiinoe i?aaei?eyoey iaoa?eaeueiuie ?ano?naieAeaaiui i?e aiaeeca iaoa?eaeueiuo ?ano?nia yaeyaony onoaiiaeaiea caaeneiinoe auionea i?iaeoeoeee io oaeoi?ia naycaiiuo n iaania/aiiinoueth eie i?aaei?eyoey e eniieueciaaieai i?e ecaioiaeaiee i?iaeoeoeee. Neaaeoao eiaoue a aeaeo /oi a aiaeeca yoie caaeneiinoe eiaaony ?yae iniaaiiinoae. Iau?i auionea i?iaeoeoeee ii?aaeaeyaony ia oieueei iaee/eai iaoa?eaeia ia neeaaea, ii e auiieiaieai ieaia iaoa?eaeueii oaoie/aneiai niaaaeaiey i?aaei?eyoey. Ec oaeoi?ia niaaaeaiey aeeythueo ia auione i?iaeoeoeee neaaeoao oeacaoue eiee/anoai e anni?oeiaio iinooieaoeo iaoa?eaeia, n?iee iinooieaiey e eo ea/anoai. Eaaeaeue ec oaeoi?ia iiaeao ieacaoue cia/eoaeueiia aeeyiea ia oiae i?iecaiaenoaa. Iinooieaiea iaaeinoaoi/iiai eiee/anoaa iaoa?eaeia eee n iiicaeaieai i?ioea iaia/aiiuo n?ieia, a oaeaea a eiii /ai o?aaoaony anni?oeiaioa eee ieceiai ea/anoaa. A oiaea a?aiy iaaeaeo oeacaiiuie oaeoi?aie iao ia?aaiaa a niaaaeaiee iiaeao auoue ineaaeaii eee ono?aiaii neaae. iooyie: caiaiie iaaeinoathueo iaoa?eaeia ae?., yeiiiieae a ?anoiaea iaoa?eaeia e eniieueciaaieai eiathueony caiania. (Oaaeeoea ?3,4).Oaaeeoea ?3. Aeaiiua i iinooieaiee e ?anoiaeiaaiee iaoa?eaeia a caaioiaeoaeueiii oeaoa.1 eieiiea «iieacaoaee»(1. iinooieaiea iaoa?eaeia, 2. auione i?iaeoeoeee, 3. ?anoiae iaoa?eaeia ia aaeeieoeo i?iaeoeoeee). 2 eieiiea «ieai»(1. 32000, 2. 4000, 3. 8). 3 eieiiea «io/?o»(……) 4 eieiiea «aaniethoiia ioeeiiaiea (+ -)»(…….). Ec oaaeeoeu aeaeii, /oi au?aaioea naa? ieaia 350 aeaoaeae (4350-4000). A oaaeeoea 4 i?iecaaae?i ?an/?o aeeyiea oaeoi?ia ia ioeeiiaiea io ieaia.Oaaeeoea 4. ?an/?o aeeyiey ia auione i?iaeoeoeee, iinooieaiey ?anoiaeiaaiey iaoa?eaeia.1 eieiiea «au?aaioea i?iaeoeoeee, oo»(1. ieai 32000:8=4000, 2. 1ia?a?an/?o 30450:8=3806, 3. Io/?o 30450:7=4350, 4. aaeain ioeeiiaiey 544+(-194)=350). 2 eieiiea «ioeeiiaiea»(1. 3806-4000=-194, 3. 4350-3806=544). 3 eieiiea «i?e/eia»(1. iaiinooieaiea iaoa?eaeia, 3. yeiiiiey iaoa?eaeia ii n?aaiaieth n onoai ii?iie). ?an/?o iieacuaaao, /oi oeao aeiaeeny naa?o ieaiiaiai auionea i?iaeoeoeee aeaaiaea?y inouanoaeaieth ?aaeeia yeiiiiee iaoa?eaeia a i?ioeanna i?iecaiaenoaa. ?anoiaeu ia 1 ea. iaiueoa iaoa?eaeia /ai i?aaeoniio?aii onoaiiaeaiiie ii?iie (8ea.), ?aaioieee oeaoa niiaee ia?aauiieieoue ieai ii auioneo i?iaeoeoeee ianiio?y ia iaauiieiaiea ieaia iinooieaiey iaoa?eaeia. Oeao iia au ia?aauiieieoue ieai ii auioneo i?iaeoeoeee aeaaea ia ia 350oo., a ia 544oo. anee au ieai iinoaaee iaoa?eaeia aue auiieiai iieiinoueth, ii o.e. iaoa?eaeia iinooieei ia 32000ea. eae auei i?aaeoniio?aii ieaiii, a eeoue 30450ea. i?aaei?eyoea au?aaioaei ia 194 ecaeaeey iaiueoa. I?eiyou ia?u niaaaeaiey i?iecaiaenoaa iaoa?eaeaie, iaaeiiieo/aiea iaoa?eaeia i?ienoiaeeo ec-ca iaauiieiaiey aeiaiai?ia iinoaaee, ia?aaiaa a o?ainii?oe?iaea, ianaiaa?aiaiiie iieaoa.Ioiineoaeueiua iieacaoaee oeiainiaie onoie/eainoe i?aaei?eyoeyOeiainiaay onoie/eainoue - yoi niiniaiinoue noauaeoa oicyenoaiaaiey ooieoeeiie?iaaoue e ?acaeaaaony, nio?aiyoue ?aaiiaanea naieo aeoeaia e ianneaia a eciaiythuaeny aioo?aiiae e aiaoiae n?aaea, aa?aioe?othuaa aai iinoiyiioth ieao?aeaniiniaiinoue e eiaanoeoeeiiioth i?eaeaeaoaeueiinoue a a?aieoeao aeiionoeiiai o?iaiy ?enea.Aeaiiua eiyooeoeeaiou ?ann/eouaathony aeey oaeoae?iiiai aiaeeca OOI a oeaeyo n?aaiaiey ia oieueei ia ia/aei eee eiiaoe aiaeece?oaiiai ia?eiaea, ii e ca ?yae i?aaeuaeoueo eao. Caoai iie n?aaieaathony n ii?iaoeaiuie cia/aieyie:1. Eiyooeoeeaio aaoiiiiee = noiia nianoaaiiiai eaieoaea/noiia eiouanoaa (enoi/ieeia n?aaenoa).Ii?iaoeaiia cia/aiea eiyooeoeeaioa aieueoa 0.5 Eiyooeoeeaio oa?aeoa?ecoao iacaaeneiinoue i?aaei?eyoey io ca?iiuo enoi/ieeia e iieacuaaao aeieth nianoaaiiuo n?aaenoa a iauae noiia n?-a i?aaei?eyoey. I?aauoaiea eiyooeoeeaioa iaae ii?iaoeaiui cia/aieai naeaeaoaeuenoaoao ia oeiainiaie iacaaeneiinoe i?aaei?eyoey A aiciiaeiinoe i?eaeaeaoue aeiiieieoaeueiua n?aaenoaa eiaanoe?iaaiey.2. Eiyooeoeeaio caaeneiinoe = noiia ca?iiiai eaieoaea/noiia eiouanoaa(enoi/ieeia n?aaenoa)Ii?iaoeaiia cia/aiea iaiueoa 0.5I?aauoaiea iaae ii?iaoeaiui cia/aieai naeaeaoaeuenoaoao i oeiainiaie caaeneiinoe i?aaei?eyoey, a cia/eo i ia i?eaeaeaoaeueiinoe aeaiiiai i?aaei?eyoey aeey eiaanoi?a.3.Eiyooeoeeaio iaania/aiiinoe nianoaaiiuie iai?ioiuie n?aaenoaaie = noiia nianoaaiiuo iai?ioiuo n?aaenoa/iauay aaee/eia iai?ioiuo n?aaenoa i?aaei?eyoey.Ii?iaoeaiia cia/aiea aieueoa eeai ?aaii 0.1,/ai auoa aeaiiue iieacaoaeue oai eo/oa OOI (oei. ono. i?aaei?), oai aieueoa o i?aaei?eyoey aiciiaeiinoae aeey i?iaaaeaiey nianoaaiiie oeiainiai iacaaeneiie iieeoeee.4.Eiyo. iaania/. iao. caiania nianoa.iai?ioiuie n?-aie = Noiia nianoa. iai?io. n?aaenoa/aaee/eia caiania e cao?ao.Ii?iaoeaiia cia/aiea eiyooeoeeaioa aieueoa eee ?aaii 0,6-0,8. Iieacuaaao noaiaiue iie?uoey iaoa?eaeueiuo caiania nianoaaiiuie iai?ioiuie n?aaenoaaie a oae aea auyaeyao iio?aaiinoue a i?eaea/aiee ca?iiuo n?aaenoa.5.Eiyo.iaiaa?aiiinoe nianoaaiiiai eaieoaea = Nianoaaiiua iai?ioiua n?-aa/aaee/eia nianoaaiiiai eaieoaea.Ii?iaoeaiia cia/aiea aieueoa eee ?aaii 0,2-0,5. Iieacuaaao niiniaiinoue i?aaei?eyoey iiaeaea?aeeaaoue o?iaaiue nianoaaiiiai iai?ioiiai eaieoaea e iiiieiyoue iai?ioiua n?aaenoaa ca n/?o nianoaaiiuo enoi/ieeia, /ai aeeaea cia/aiea eiyo. e aa?oiae a?aieoea oai aieueoa aiciiaeiinoae oei. iaiaa?aiiinoe o i?aaei?eyoey.Nenoaia iieacaoaeae AOOAeI?iecaiaenoaaiiay, oicyenoaaiiay e oeiainiaay aeayoaeueiinoue oicyenoaothueo noauaeoia a ?acee/iuo io?aneyo yeiiiieee ecia?yaony iiiai/eneaiiuie yeiiiie/aneeie iieacaoaeyie.A caaeneiinoe io iieiaeaiiuo a iniiao ecia?eoaeae iieacaoaee aeaeyony ia noieiinoiua, iaoo?aeueiua e oneiaii-iaoo?aeueiua.Noieiinoiua iieacaoaee iaeaieaa ?ani?ino?ai?iiua.Eniieueciaaiea aeaiaaeiiai ecia?eoaey ii?aaeaeyaony ooieoeeiie?iaaieai oiaa?iiai i?iecaiaenoaa e ia?auaiey a oneiaeyo ?uii/iie nenoaiu oicyenoaiaaiey. Aaaeiaeoeie noieiinoiuie iieacaoaeyie yaeythony aaeiaay, oiaa?iay, ?aaeeciaaiiay i?iaeoeoeey, ?icie/iue e iioiaue oiaa?iiai?io.Iaoo?aeueiua iieacaoaee eniieuecothony aeey eiee/anoaaiiie oa?aeoa?enoeee auioneaaiie e ?aaeecoaiie i?iaeoeoeee a a? iaoo?aeueii-aauanoaaiiii niaea?aeaiee. Iaoo?aeueiua iieacaoaee au?aaeatho aaee/eio yaeaiey a oece/aneeo aaeeieoeao ecia?aiey (ianna, aeeeia, iauai).Oneiaii iaoo?aeueiua iieacaoaee i?eiaiythony aeey iaiau?iiie oa?aeoa?enoeee iau?iia i?i-aa e ?aaeecaoeee i?iaeoeoeee ?aciiia?aciiai anni?oeiaioa o.a ?aciie ii niaea?aeaieth, ea/anoao e iacia/aieth i?iaeoeoeee. Aeey yoiai eniieuecoaony oneiaiay aaeeieoea, a eioi?ie ia?an/eouaaaony aanue iau?i.Ii niaea?aeaieth iieacaoaee aeaeyony ia:- eiee/anoaaiiua iieacaoaee eniieuecothony aeey au?aaeaiey aaniethoiuo e ioiineoaeueiuo aaee/ei, oa?aeoa?ecothueo iau?i i?iecaiaenoaa e ?aaeecaoeee, aai no?oeoo?a e ae?oaea aniaeou ?aaiou oicyenoaothueo noauaeoia, ecia?ythony eae a noieiinoiuo, oae e a iaoo?aeueiuo ecia?eoaeyo.-ea/anoaaiiua iieacaoaee eniieuecothony aeey ioeaiee auiouaiiie i?iaeoeoeee n oi/ee c?aiey a? niioaaonoaey onoaiiaeaiiui o?aaiaaieyi, oao. oneiaeyi, ia?acoeai, noaiaea?oai. Oa?aeoa?ecotho ea/anoaaiiua ia?aiao?u i?iaeoeoeee, ?aaio, oneoa.Enoiaey ec noa?u i?eiaiaiey, ana iieacaoaee aeaeyony ia iauea e niaoeeoe/aneea.Iauea iieacaoaee eniieuecothony i?e aiaeeca aeayoaeueiinoe anao io?aneae yeiiiieee. E iei ioiinyony:I?iecaiaeeoaeueiinoue (au?aaioea, o?oaei?ieinoue);oiaa?iay, ?aaeeciaaiiay i?iaeoeoeey; naaanoieiinoue; i?eaueue.Niaoeeoe/aneea iieacaoaee eniieuecothony oieueei a ioaeaeueiuo io?aneyo. E iei ioiinyony: aee?iinoue iieiea, o?iaeaeiinoue eoeueoo?, i?iaeoeoeaiinoue aeeaioiuo, aeaaeiinoue eana...Auaeaeytho Iau?iiua e oaeaeueiua iieacaoaee.Iau?iiua yaeythony ia?ae/iuie. Ii?aaeaeytho aaee/eiu iai?ioiuo n?aaenoa, ecaea?aeae ia?auaiey, niaou cao?ao ia i?iecaiaenoai, i?eauee, iioiaiai e ?icie/iiai oiaa?iiai?ioa, eie-ai ?aaioathueo.Oaeaeueiua iieacaoaee aoi?e/iu. ssaeythony i?iecaiaeiuie io iau?iiuo: auione i?iaeoeoeee ia iaeiiai ?aai/aai, ia iaeei noaiie, ia 1 iao? ieiuaaee, o?iaeaeiinoue, i?iaeoeoeaiinoue, iaoa?eaei?ieinoue...Ii niiniao oi?ie?iaaiey ?acee/atho: ii?iaoeaiua (ii?ia aii?oecaoeee, ii?ia nnoaeiiai i?ioeaioa), o/?oiua (o/aoiua aeaiiua iia?aoeaiie, noaoenoe/aneie e aooaaeoa?neie io/?oiinoe), aiaeeoe/aneea (ioeaii/iua), eioi?ua ii?aaeaeyony a oiaea i?iaaaeaiey aiaeeca aeey ioeaiee ?acoeueoaoia.Aiaeec aeeiaieea e no?oeoo?u iniiaiuo oiiaeiaIaania/aiiinoue oiiaeaie eco/aaony ii aeaiiui io/?oiinoe, eioi?ay io?aaeaaony a na?oiie?iaaiiii aeaea iaee/ea oiiaeia e eo aeaeaeaiea. A oii /enea aeaenoaey ca aiaeece?oaiue ia?eiae, ii aac niiinoaaeaiey n ieaiii.Niioaaonoaea iaee/ey iniiaiuo oiiaeia ieaiiaie iio?aaiinoe a ieo caaeneo io auiieiaiey ieaia aaiaea aeaenoaey iiauo oiiaeia.Ia i?iecaiaenoaaiioth aeayoaeueiinoue i?aaei?eyoey aeeyao ia oieueei aaee/eia IN, ii oae aea eo ninoaa e no?oeoo?a. No?oeoo?a iniiaiuo n?aaenoa - oaeaeueiue aan eaaeaeie a?oiiu In a eo iauae noieiinoe.Ae?oaeie neiaaie, no?oeoo?a yoi ninoaa oiiaeia au?aaeaiiue a %.I?e aiaeeca no?oeoo?u In, iniaia aieiaiea oaeaeytho aeoeaiie /anoe, oa iniiaiua n?aaenoaa, eioi?ua ieacuaatho aeoeaiia aeeyiea ia i?iecaiaeeoaeueiinoue o?oaea e niinianoaoao oaaee/aieth auionea i?iaeoeoeee.Yoi iaoeiu, iai?oaeiaaiea, o?ainii?oiua n?aaenoaa e o.ae.E ianneaiie /anoe ioiinyo iniiaiua n?aaenoaa niinianoaothuea i?ioeanno i?iecaiaenoaa(caeaiey, nii?oaeaiey)Oaaeeoea. Aiaeec iaee/ey e aeaeaeaiea iniiaiuo oiiaeia.Oaaeeoea ninoieo ec 7 eieiiie.1-ay eieiiea - Iieacaoaee(Ia?aiia/aeueiay noieiinoue IO, inoaoi/iay noieiinoue Io, Iinooieaiea, Auauoea, Eciin).2,3,4 - aiaeece?oaiue ia?eiae, 3 aiaea iai?eia? 2005,06,07.5-ay aaniethoiia ioeieiiaiea, n?aaieaathony aiaea 2007-2005,2007-2006, 2006-2005.6-ay Oaii ?inoa, oae aea ia 3 2007/2005*100, 2007/2006*100, 2006/2005*1007-ay Oaii i?e?inoa ia neieueei aieueoa(iaiueoa) 100%Aiaeec eniieueciaaiey ?aai/aai a?aiaie. Aaeain ?aai/aai a?aiaieE iniiaiui iieacaoaeyi ieaie?iaaiey /eneaiiinoe ?aaioieeia ioiinyony:1.No?oeoo?a /eneaiiinoe ?aaioieeia aeey yoiai aanue ia?niiae i?aaei?eyoey ecia/aeueii iiae?acaeaeyaony ia i?iiuoeaiii-i?iecaiaenoaaiiue e iai?iiuoeaiiue, a caoai yoe a?oiiu a naith i/a?aaeue iiae?acaeaeythony ia eaoaai?ee ?aai/ea naeaeueueee, iia?aiaiueee, ?oeiaiaeeoaee, niaoeeaeenou, neoaeauea.2.Nieni/iue ninoaa ?aaioieeia e iaio ioiinyony ana ?aaioieee i?aaei?eyoey i?eiyoua ia iinoiyiioth, a?aiaiioth, naciiioth ?aaioo. O/ao anao ?aaioieeia aaae?ony a oaaaea o/?oa ?aai/aai a?aiaie a niioaaonoaee n aeaiiuie eioi?iai iiaeii ?ann/eoaoue n?aaeianieni/ioth /eneaiiinoue ca eaa?oae, iieoaiaeea, aiae.N?aaeiani. /ene. = a?aiy yaie + a?aiy iayaie/eaeaiaea?iue oiiae a?aiaie3.ssai/iue ninoaa ?aaioieeia i?aaei?eyoey - yoi eie-ai ?aaioieeia, eioi?ua aaeaaeiaaii aeieaeiu auoiaeeoue ia ?aaioo /oi au ia ia?ooaeny ii?iaeueiue oiae i?iecaiaenoaaiiiai i?ioeanna.Nieni/iue e yai/iue ninoaa ia anaaaea niaiaaeatho. Eo niioiioaiey iiaeii ii?aaeaeeoue n iiiiuueth eiyooeoeeaioa niioaaonoaey, eioi?ue ?aaai eie-ai aeiae ?aaiou i?aaei?eyoey/eie-ai aeiae ?aaiou 1-ai n?aaeianien. ?aaioieea.Oaeea ?an/?ou aaaeoony ioaeaeueii ii eaaeaeie eaoaai?ee ?aaioieeia.4.Aaeain ?aai/aai a?aiaie yoio iieacaoaeue ?ann/eouaaaony ia anao ?aaioieeia e ia iaeiiai ?aaioieea.Iniiaiuie ye-oaie aaeaina yae:1.Eaeaiaea?iue oiiae ?aai/aai a?aiaie - eie-ai aeiae a aiaeece?oaiii ia?eiaea.2.Iiieiaeueiue oiiae ?aai/aai a?aiaie - eie-ai ?aai/eo aeiae, eioi?ua aeieaeiu auoue iaeneiaeueii eniieueciaaiu a aiaeece?oaiii ia?eiaea.3.Iieaciue (yooaeoeaiue) oiiae ?aa. a?ai. - eie-ai aeiae oaeoe/anee io?aaioaiiuo anaie ?aaioieeaie eee iaeiei.Caaa?oaaony aaeain ?aai/aai a?aiaie ?an/?oii n?aaeiae i?iaeieaeeoaeueiinoe ?aai/ae niaiu, eioi?ay a iineaaenoaee n?aaieaaaony n caieaie?iaaiiie.Aiaeec iaania/aiiinoe i?aaei?eyoey o?oaeiauie ?ano?naieIauai auionea i?iaeoeoeee caaeneo io oiai, ia neieueei i?aaei?eyoea iaania/aii ?aai/ae neeie e eae iia eniieuecoaony. Eco/aiea aeeyiey o?oaeiauo oaeoi?ia ia auiieiaiea ieaia e aeeiaieeo iauaia i?iecaiaenoaa i?aneaaeoao oeaeue onoaiiaeoue:-iai?yaeaiiinoue ieaia ii o?oaeo- iieiioo e yooaeoeaiinoue eniieueciaaiey o?oaeiauo ?ano?nia-?aca?au iiauoaiey i?iecaiaeeoaeueiinoe o?oaeaEnoi/ieee eioi?iaoeee:-aeaiiua neioaoe/aneeo n/aoia-aeaiiua ia?ae/iiai AO-noaoenoe/aneay io/?oiinoueA iniiaiua caaea/e aiaeeca eniieueciaaiey o?oaea e c/i aoiaeyo:1.A iaeanoe i?iecaiaeeoaeueiinoe o?oaea - onoaiiaeaiea o?iaiy i?iecaiaeeoaeueiinoe o?oaea ii i?aaei?eyoeth.2.A iaeanoe iieaou o?oaea - i?iaa?ea noaiaie iainiiaaiiinoe i?eiaiyaiuo oi?i e nenoaiu iieaou o?oaea.3.A iaeanoe eniieueciaaiey ?aai/eo nee - enneaaeiaaiea a? /eneaiiinoe, ninoaaa e no?oeoo?u, aeeiaieee.Aiaeec /eneaiiinoe e ninoaaa ia?niiaea ia/eiaaony n i?iaa?ee iaania/aiiinoe o?oaeiauie ?ano?naie, i?e aeaiiie i?iaa?ee i?iecaiaeeony ninoaaeaiea oaeoe/aneie /eneaiiinoe n ieaiiaie. Anee ia?niiae ia ae?oaeiue, oi yoi aeeyao io?eoeaoaeueii ia auiieiaiea ieaia ii ea/a-ao e iau?io i?iaeoeoeee. ?anniio?ei /eneaiiinoue e ninoaa ?aaioieeia ii ioaeaeueiui eaoaai?eyi III caaiaea. ?anniio?ei /eneaiiinoue e ninoaa ?aaioieeia ii ioaeaeueiui eaoaai?eyi III caaiaea.oaaeeoea 6 Aiaeec /eneaiiinoe e ninoaaa ?aaioieeia caaiaea.1 eieiiea «eaoaai?ey ?aaioieeia» (1 III anaai, a oii /enea, 2 ?aai/ea,3 o/aieee,4 EO?,5 neoaeauea,6 III,7 Io?aia). 2 eieiiea «N?aaeianieni/iay /eneaiiinoue ?aaioieeia ca i?aaeuaeouee aiae»( 1-2207,2-1428,3-34,4-565,5-122,6-35,7-23) 3 eieiiea«N?aaeianieni/iay /eneaiiinoue ?aaioieeia ii ieaio, /aeiaae» 1-2287 2-1477 3-45 4-580 5-122 6-98 7-25),4 eieiiea«N?aaeianieni/iay /eneaiiinoue ?aaioieeia ii ieaio e i?aae. aiaeo,%»(1-103,6 2-103,4 3-132,4 4-102,7 5-100 6-108,6 7-108,7).5 eieiiea «N?aaeianieni/iay /eneaiiinoue ?aaioieeia oaeoe/anee /aeiaae» ( 2204,1454,37,542,115,34,22) 6 eieiiea«N?aaeianieni/iay /eneaiiinoue ?aaioieeia oaeoe/anee e i?aae. aiaeo»(99.9;101.8;108.8;95.9;94.3;97.1;95.7). 7 eieiiea«N?aaeianieni/iay /eneaiiinoue ?aaioieeia e ieaio%»(96,4;98.4;82.2;93.4;94.2;89.5;88).8 eieiiea «N?aaeianieni/iay /eneaiiinoue?aaioieeia, aaniethoiua ioeeiiaiey io ieaia»(-83,-23,-8,-38,-7,-4,-3). 9 eieiiea«N?aaeianieni/iay /eneaiiinoue?aaioieeia, aaniethoiua ioeeiiaiey io i?aaeuaeouaai aiaea»(-3,26,3,-23,-7,-1,-1)4=3:2*1006=5:2*1007=5:3*1008=5-39=5-2Iiauoaiea eaaeeoeeaoeee ?aai/eo caaeneo e io noaaea ?aaiou ia i?aaei?eyoee. Aeey oa?aeoa?enoeee iinoiyinoaa ninoaaa i?eaeaeathony aeaiiua ia oaeo/anoe e iai?ioa ?aaioieeia. Ia iniiaa oeacaiiuo aeaiiuo en/eneyaony eiyooeoeeaiou iai?ioa ii i?e?io, auauoeth e eiyooeoeeaioo oaeo/anoe ?aai/ae neeu:Eiyooeoeeaio iai?ioa ii i?e?io = /enei i?eiyouo ca io/?oiue ia?eiae ?aaioieeia/n?aaeianieni/iia/enei ?aaioieeiaEiyoo. iai?ioa ii auauoeth = /enei auauaoeo ?aaioieeia ca io/?oiue ia?eiae/n?aaeianieni/iia /enei ?aaioieeiaEiyoo. iai?ioa oaeo/anoe = auauaoea ?aaioieee ii nianoaaiiiio aeaeaieth/n?aaeianieni/iay /eneaiiinoue ?aaioieeiaI?e aeaeueiaeoai aiaeeca iaiaoiaeeii ?anniio?aoue i?e/eiu aucaaaoea oaeo/anoue.I?e/eiu oaeo/anoe eaae?ia:-ieceee o?iaaiue c/i-ieioie ii?aeueii ineoieiae/aneee eeeiao a iieeoeea-ieioay i?aaiecaoeey ?aai/aai ianoaIoeaiea aaie?ionoaa i?aaei?eyoeyAaie?ionoai-yoi iiaeoaa?aeae?iiay aeieoiaioaeueii ianiiniaiinoue i?aaei?eyoey ieaoeoue ii naiei iaycaoaeuenoaai e oeiaine?iaaoue oaeouoth aeayoaeueiinoue.Ia i?aeoeea ?acee/atho neaaeothuea aeaeu aaie?ionoaa i?aaei?eyoey:1. Ian/anoiia aaie?ionoai, o.a aaie?ionoai i?iecioei a ?acoeueoaoa oi?niaae??iuo (iai?aaeaeaeaiiuo)ianoiyoaeuenoa.2.Eiaeiia (ei?unoiia)i?ienoiaeeo a ?acoeueoaoa oiaiueoaiiiai nie?uoey nianoaaiiiai eiouanoaa n oeaeueth oe?uoueny io e?aaeeoi?ia.3.Iainoi?iaeiia i?ienoiaeeo a neaaenoaee iayooaeoeaiie ?aaiou i?aaei?eyoey eee i?iaaaeaiey niiieoaeueiuo iia?aoeee.I?aaeiinueeaie aaie?ionoaa yae. ?acoeueoao acaeiiaeaenoaey aiaoieo e aioo?aiieo oaeoi?ia.E aiaoiei oaeoi?ai ioiinyony:1. A?oiia yeiiiie/aneeo oaeoi?ia(e?eceniia ninoiyiea yeiiiieee no?aiu, iauee niaae i?iecaiaenoaa, ianoaaeeueiinoue oeiainiaie nenoaiu, ia i?aaiia?iay oeneaeueiay iieeoeea ainoaea?noaa).2. A?oiia iieeoe/aneeo oaeoi?ia(iieeo.ianoaaeeueiinoue a no?aia, ia yooaeoeaiay aiaoiayeiiiie/aneay iieeoeea ainoaea?noaa)3. Oneeaiea iaaeaeoia?iaeiie eiieo?aioeee4. A?oiia aeaiia?aoe/aneeo oaeoi?ia(nie?auaiea /eneaiiinoe ianaeaiey, eciaiaiea ninoaaa ianaeaiey, eciaiaiea o?iaiy aeaaininoiyiey).E aioo?aiiei oaeoi?ai ioiinyony:1.Aeaoeoeeo nianoaaiiiai iai?ioiiai eaieoaea.2.Ieceee o?iaaiue oaoieee, oaoiieiaee i?aaiecaoeee i?iecaiaenoaa3.Iayooaeoeaiia eniieueciaaiea anao aeaeia ?ano?nia4.Naa?o ii?iaoeaiua inoaoee iacaaa?o?iiiai i?iecaiaenoaa5.Iaieao?aeaniiniaiay eeeaioo?a i?aaei?eyoey, ieceee o?iaaiue nauoa, ionoonoaea ia?eaoeiaiaie iieeoeee6.Oaeoi? i?eaea/aiey ca?iiuo n?aaenoa ia ia auaiaeiuo oneiaeyo.Aeey aeeaaiinoeee aaie?ionoaa eniieuecoaony ianeieueei iaoiaeia i?iaiice?iaaiey.1-ue iaoiae caeeth/aaony a oii, /oi ia i?aaei?eyoee auyaeythony i?eciaee aaie?ionoaa, eioi?ua iiaoo auoue iiaeaeaiu ii a?oiiai:1.I?eciaee, eioi?ua naeaeaoaeuenoaotho i aeeceii aaie?ionoaa i?aaei?eyoey.2.I?eciaee, eioi?ua naeaeaoaeuenoaotho /oi a aeeaeaeoaa a?aiy aaie?ionoai ia a?iceo, a yoi eeoue i?eciaee oooaeoaiey ONI.I?eciaee ia?aie a?oiiu:-nenoaiaoe/aneia nieaeaiea iau?iia i?iaeaae-iaee/ea oauoeia ia i?ioyaeaiee ianeieueeeo ia?eiaeia-iaee/ea i?in?i/aiiie aeaaeoi?neie eee e?aaeeoi?neie caaeieaeaiiinoe-ionoonoaea nianoaaiiiai iai?ioiiai eaieoaea-iaaeaiea ?uii/iie noieiinoe aeoeee i?aaei?. aei iaeneiaeueiiai i?aaeaea.I?eciaee aoi?ie a?oiiu:-Iaeneiaeueiay caaeneiinoue i?aaei?eyoey io eiie?aoiiai iinoaaueea, ?uiea nauoa, oeia iai?oaeiaaiey-iioa?y eeth/aaiai eiio?aaaioa-iaaeiioeaiea iaiiaeaiey oaoieee, oaoiieiaee i?iecaiaenoaa-iioa?y iiuoiuo nio?oaeieeia aiia?aoa oi?aaeaiey (oiiiaiaaeaea?ia)-ia ?eoie/iay ?aaioa i?aaei?eyoey(iaiueoa 0,98)2-ie iaoiae aieaa oi/iue, i?e i?i ?ann/eouaatho iyoe oaeoi?ioth iiaeaeue Aeueoeaaia.Nouiinoue iaoiaeaZ = (niano. iai?io. eaieoae/Noiia aeoeaia*1,2)+(?acoeueoao io ?aaeec./noiia aeoeaia*3,3)++(ia?ani?. i?eaueue/noiia aeoeaia*1,4)+(onoaaiue eaieoae/ca?iiue eaieoae*0,6)+(au?o/ea io ?aaeecaoeee/noiia aeoeaia*1)Anee Z<1.8,oi aa?iyoiinoue aaie?ionoaa aaeeea, anee Z>2.7,oi
aa?iyoiinoue aaie?ionoaa iaea. Aiaeec cao?ao ia i?iecaiaenoai
i?iaeoeoeee. Iiiyoea oi/ee aacoauoi/iinoe.

Aiaeec cao?ao ia i?iecaiaenoai (aiaeec naaanoieiinoe auionea) eiaao
ia?iiiia cia/aiea o.e eiaiii io aaee/eiu naaanoieiinoe caaenyo eiia/iua
?acoeueoaou aeayoaeueiinoe i?aaei?eyoey.

Ninoaa cao?ao aeeth/aaiuo a naaanoieiinoue ii?aaeaeyaony iieiaeaieai
ooaa?aeae?iiui ainoae. eiieoaoii ii noaoenoeea, a iaoiaeu
eaeueeoee?iaaiey ii?aaeaeyao naii i?aaei?eyoea n oi/ee c?aiey
iioeiaeueiinoe.

Oaeei ia?acii caaea/aie aiaeeca cao?ao ia i?iecaiaenoai yae:

1.Ioeaiea aeeiaieee aaaeiaeoeo iieacaoaeae.

2.Ii?aaeaeaiea oaeoi?ia iiaeeyaoeo ia iieacaoaee.

3.Ioeaiea auiieiaiey ieaia ii nieaeaieth naaanoieiinoe, eae ii
ioaeaeueiui aeaeai i?iaeoeoeee oae e a oeaeii ii i?aaei?eyoeth.

4. Auyaeaiea ?aca?aia nieaeaiey naaanoieiinoe.

5.?ac?aaioea e aiaae?aiea ia?ii?eyoee ii iaeaeaiiui ?aca?aai.

Iniiaiie oeaeueth aeaiiiai aiaeeca yaeyaony iiauoaiea yooaeoeaiinoe anao
eniieuecoaiuo ?aca?aia.

Enoi/ieeaie eioi?iaoeee aeey aiaeeca yae:

1. Noaoenoe/aneea aeaiiua, naaaeaiuey i cao?aoao ia i?iecaiaenoai e
?aaeecaoeeth i?iaeoeoeee.

2. Naaaeaiuey i aeaeaeaiee ?aaioathueo e cao?aoao ia iieaoo o?oaea.

3. Aeaiiua a.o(ae/i ?10,10/1, io/?o i naaanoieiinoe.

4. Niaou ?anoiaeia e io/?ou ii eniieiaieth yoeo niao.

I?e aiaeeca cao?ao ia i?iecaiaenoai ia?aia ianoi caieiaao aiaeec noaoae
eaeueeoeyoeee, eioi?ue i?iaiaeeony niiniaii ?an/?oa ioeeiiaiee.

Iaeao oaaeeoeu:

1-ay eieiiea Noaouee eaeueeoeyoeee(1-11, Eoiai i?iec-ay
naaanoieiinoue,12-Eiiia?/aneea ?anoiaeu, Anaai iieiay naaanoieiinoue.)

2-ay Ieai

3-yy Oaeo

4-ay Ioeeiiaiea – aeaeeony ia aaniethoiia e ioiineoaeueiia.

Ec anao ia?a/eneaiiuo oaeoi?ia, oaeoi? 2.Aica?aoiua iooiaeu yaeyaony
oaeoi?ii ia?aoiiai aeaenoaey, o.a oiaiueoaao iauoth noiio naaanoieiinoe.

Aiaeec i?iaiaeeony ioo?i ?an/?oa ioeeiiaiee ii eaaeaeie noaouea, caoai
iaoiaeeony iieiay e i?iecaiaenoaaiiay naaanoieiinoue e aeaeaaony auaiae
i oii, eaeea noaouee eaeueeoeyoeee nouanoaaiii eciaiyee naaanoieiinoue.
Aeey oiai /oiau aeaoue ?aeiiaiaeaoeee i?iaiaeyo oaeoae?iiue aiaeec
eaaeaeie ec noaoae.

A iaeioi?uo neo/ayo ?ann/eouaatho no?oeoo?o naaanoieiinoe aeey oiai /oi
au iiniio?aoue eae eciaieeny oaeaeueiue aan eaaeaeie ec noaoae
eaeueeoeyoeee. Iiiyoea oi/ee aacoauoi/iinoe.

Aeey oiai /oi au i?aaei?eyoea iieo/aei i?eaueue, iii aeieaeii auioneaoue
noieueei i?iaeoeoeee /oi au aeaiueae iieo/aiiua io ?aaeecaoeee ia
oieueei iieiinoueth o?aoeeenue ia i?iecaiaenoai, ii e /anoue eo
inoaaaeanue a aeaea i?eauee. Nouanoaoao caeiiiia?iinoue, /oi cao?aou ia
aaeeieoeo i?iaeoeoeee n oaaee/aieai iau?ia i?iecaiaenoaa oiaiueoathony,
ii yoiio i?aaei?eyoeth auaiaeii ia?aueaaoue iau?i i?iecaiaenoaa. *oi au
naaanoieiinoue aaeeieoeu auionea iaoiaeeeanue aeaoaaea, ii n ae?oaie
noi?iiu yoiio i?aiyonoaoao ia?aie/aiey ?uieia nauoa e
iaieao?aeaniiniaiinoue iieoiaoaeae. Oaeei ia?acii i?aaei?eyoea aeieaeii
auioneaoue i?iaeoeoeee noieueei, /oi au iaoiaeeony a i?eauee, a i?eaueue
iiaeii ?ann/eoaoue, anee oi/ii ciaoue ieaea eaeiai iau?ia auionea
i?aaei?eyoea ia aeieaeii iioneaoueny. Yoio iau?i auionea iineo iacaaiea
oi/ee aacoauoi/iinoe (ii?ia ?aioaaaeueiinoe, e?eoe/aneee iau?i).

Aeey ?an/?oa oi/ee aacoauoi/iinoe eniieuecotho 2 iaoiaea:

1. Aeaaa?ae/aneee – Ve?=OIC/Oe-OIa?3(1), aaea

Ve? – iau?i e?eoe/aneee, oi/ea aacoauoi/iinoe.

OI3-oneiaii iinoiyiiua cao?aou ia aanue iau?i

Oe – oeaia aaeeieoeu i?iaeoeoeee

OIa?C – oneiaii ia?aiaiiua cao?aou ia aaeeieoeo i?iaeoeoeee.

2. A?aoe/aneee, aa??i aeaa ine Io e Io, Io-Iau?i, oo, Io-cao?aou, o.?.

Aiaeec o?iaiy i?iecaiaeeoaeueiinoe o?oaea

Aiaeec o?iaiy oaoiieiaee aeeth/aao ioeaieo i?ia?anneaiinoe e
oaoiieiae/iinoe iniiaiua iieacaoaee o?iaiy oaoiieiaee; ii?aaeaeyao
iieacaoaeue i?ia?anneaiinoe oaoiieiaee eioi?ua aeieaeiu auoue
ia?ii?eyoeyie ii aeaeueiaeoaio niaa?oainoaiaaieth. 1. iniiaiuie
iieacaoaeyie ioeaiee e aiaeeca o?iaiy oaoiieiaee yaeyaony: oaeaeueiue
aan i?iaeoeoeee ecaioiaeaiiue ii i?ia?anneaiui oaoiieiaeyi a iauai
iauaia i?iaeoeoeee. 2. eiyooeoeeaio oaoiieiae/aneie iniau?iiinoe. 3.
oaeaeueiue aan iaoeiiiai a?aiaie a oaoie/aneie o?oaei?ieinoe. Aiaeec
o?iaiy oaoiieiaee aeeth/aao ioeaieo yooaeoeaiinoe inouanoaeyaiuo
ia?ii?eyoee ii niaa?oainoao oaoiieiaee, iaoa?eaei?ieinoe, naaanoieiinoe
i?iaeoeoeee. Aiaeec nieaeaiey o?oaei?ieinoe ecaioiaeaiiie i?iaeoeoeee
inouanoaeyaony ioo?i n?aaiaiey aeaiiuo i ii?iao a?aiaie ia auiieiaiea
oaoiieiae/aneeo iia?aoeee aei e iinea auiieiaiey ioaeaeueiuo ia?ii?eyoee
iicaieeo ii?aaeaeeoue eciaiaiea o?oaei?ieinoe. N?aaiaiea aeaiiuo i
ii?iao a?aiaie cao?a/aiiuo ia aiaeiae/iua iia?aoeee e ia ae?oaeo
i?aaei?eyoeyo iicaieyao naeaeaoue auaiae i iaiaoiaeeiinoe ia?aoiaea ia
aieaa i?ia?anneaiua iaoiaeu oaoiieiaee. Aiaeec eciaiaiey
iaoa?eaei?ieinoe a ?acoeueoaoa inouanoaeaiey oaoiieiae/aneiai i?ioeanna
i?iaiaeeony ii aeaiiui oi?iu ?12NI. Io/?o ii auiieiaieth ii?i e caaeaiee
ii n?aaeiaio nieaeaieth ii?i ?anoiaea nu?uey e iaoa?eaeia. A i?ioeanna
aiaeeca iaiaoiaeeii auyaeoue aeiiouaiiua ia?a?anoiaeu nu?uey e
iaoa?eaeia ii i?e/eia iaauiieiaiey ieaiiauo ia?ii?eyoee ii
niaa?oainoaiaaieth oaoiieiaee. ?an/?o io nieaeaiey iaoa?eaeueiuo cao?ao
a ?acoeueoaoa aiaae?aiey iiauo oaoiieiaee i?iecaiaeeony ii oi?ioea: Y =
(I1-I0)*A, aaea I1,I0 – iaoa?eaeueiua cao?aou, A – iau?i auionea
i?iaeoeoeee iinea aiaae?aiey ia?ii?eyoee ii iiaie oaoiieiaee.

Aeaeu yeiiiie/aneiai aiaeeca

Ii ooieoeeyi oi?aaeaiey yeiiiie/aneee aiaeec aeaeeony ia:

iia?aoeaiue, iineaaeothuee e ia?niaeoeaiue.

– iia?aoeaiue(oaeouee) aiaeec naycai n ooieoeeae iia?aoeaiiai oi?aaeaiey
i?-aii,

n iai?a?uaiui eiio?ieai ca auiieiaieai ieaia.

Oeaeueth oaeiai aiaeeca yae. auyaeaiea i?e/ei ioeeiiaiey io ieaia e
?ac?aaioea ia?ii?eyoee ii ono?aiaieth naeaeaia (aooaaeoa?u i?iaiaeyo).

– iineaaeothuee – naycai n ooieoeeae e?aoein?i/iiai ieaie?iaaiey e
i?iaiaeeony a oeaeyo iieo/aiey iauaeoeaiie ioeaiee aeinoeaioouo
?acoeueoaoia i?aaei?eyoey.

?acoeueoaou ioi?ieythony a aeaea iauynieo. caienie e aoo. io/?oai.

– ia?niaeoeaiue – naycai n ooieoeeae aeieain?i/iiai ieaie?iaaiey,

aai caaea/ae yaeyaony auyaeaiea caeiiiia?iinoae a i?-ie e nioe. aeayo.
i?aaei?eyoee.

Yeiiiie/aneee aiaeec iiae?acaeaeyaony ia eiiieaeniue(iieiue) e
oaiaoe/aneee(eieaeueiue).

Eiiieaeniue aiaeec i?aaeiieaaaao eco/aiea iieacaoaeae anae
i?iecaiaenoaaiiie e nioe. aeayo., a oaiaoe/aneee ioaeaeueiue
iieacaoaeae, iauaeoia e i?ioeannia.

Eiiieaeniuie yae. iineaaeothuee e ia?niaeoeaiue. Oaiaoe/aneei yae.
iia?aoeaiue aiaeec.

enoi/ieee eioi?iaoeee aooae o?aaiaaiey e eioi?iaoeee aeey aiaeeca

O?aaiaaiey, i?aaeuyaeyaiua e eioi?iaoeeiiiiio iaania/aieth aiaeeca.

Yeiiiie/aneay eioi?iaoeey aeieaeia auoue iao/ii i?aaieciaaiiie e
aeieaeia ioaa/aoue ?yaeo o?aaiaaiee:

Iauaeoeaiinoue, aaeeinoai eioi?i. a ieaiiauo e o/?oiuo enoi/ieeao,

ia?aie/aiea eioi?iaoeee, o.a ono?aiaiea a? aeoaee?iaaiey,

aeinoaoi/iinoue eioi?iaoeee aeey iia?aoeaiiai oi?aaeaiey i?iecaiaenoaii,

auno?ioa iieo/aiey aiaeeoe/aneeo iieacaoaeae.

Iieacaoaee yooaeoeaiinoe eniieueciaaiey io

I?e aiaeeca iniiaiuo oiiaeia aieiaiea ia?auatho ia oieueei ia eo
aaee/eio, no?oeoo?o e oaoie/aneia ninoiyiea, ii oae aea e ia
yooaeoeaiinoue eo eniieueciaaiey. *ai yooaeoeaiae eniieuecothony IO oai
aieueoa iau?i auiouaiiie i?iaeoeoeee e auoa i?iecaiaeeoaeueiinoue
o?oaea. Aeey ii?aaeaeaiey yooaeoeaiinoe eniieueciaaiey IO eniieuecoaony
?yae iieacaoaeae iniiaiuie ec ieo yae:

Oiiaeiioaea/a – Oi – iieacuaaao eaeay aaee/eia oiaa?iie eee
?aaeeciaaiiie i?iaeoeoeee i?eoiaeeony ia 1 ?oaeue IO.

Oi = oiaa?iay (?aaeec.)i?iaeoeoeey/ia?aiia/aeueioth noieiinoue IO.

*ai auoa Oi, oai yooaeoeaiaa eniieuecothony IO.

Oiiaei?ieinoue – Oa – eaeay aaee/eia IN i?eoiaeeony ia 1 ?oaeue oiaa?iie
eee ?aaeeciaaiiie i?iaeoeoeee.

Oa = Ia?aiia/. noiei. IO/oiaa?iay (?aaeec.)i?iaeoeoeey (1/Oi)

*ai ieaea Oa, oai yooaeoeaiaa eniieuecothony IO.

Oiiaeiaii?oae?iiinoue – Oa – eae iaania/aiu ?aaioieee i?aaei?eyoey IN.

Oa = N?aaeianieni/iay /eneaiiinoue ?aai/eo/ia?aiia/aeueioth noieiinoue
IO.

*ai auoa Oa, oai yooaeoeaiaa eniieuecothony IO.

Aiaeec yooaeoeaiinoe eniieueciaaiey IO i?iaiaeeony i?e?iii n?aaiaiey a
2-o iai?aaeaieyo:

1. N?aaieaathony aeaiiua ia ia/aei e eiiaoe io/?oiiai ia?eiaea.

2.N?aaieaathony oaeoe/aneea aeaiiua io/?oiiai n oaeoe/aneeie aeaiiuie
i?ioeiai aaceniiai aiaea.

Oaaeeoea. Aiaeec yooaeoeaiinoe eniieueciaaiey IO.

1-ay eieiiea Iieacaoaee (Ia?aiia/. noiei. IO., Iau?i ?aaeec. i?iae, Oi,
Oa.

2-ay Ia ii/aei ia?eiaea

3-yy Ia eiiaoe aiaea

4-ay Ioeeiiaiea Aaniethoiia.

Auaiae!!!

Iooe iiauoaiey yooaeoeaiinoe IO.

1. Aieaa ?aoeeiiaeueiia eniieueciaaiea iniiaiuo iiuiinoae.

2. Oe?ieia eniieueciaaiea auniei i?iecaiaeeoaeueiie oaoieee.

3. Niaa?oainoaiaaiea no?oeoo?u IO, niioiioaiea aeoeaiie e ianneaiie
/anoe.

4. Naiaa?aiaiiia iaiiaeaiea aeaenoaothueo Io, caiaia onoa?aaoae oaoieee.

5. Iiauoaiea eiyooeoeeaioa niaiiinoe ?aaiou iai?oaeiaaiey.

iiiyoea e nouiinoue aiaeeca i?aaiecaoeeiiii oaoie/aneiai o?iaiy
i?iecaiaenoaa

I?aaiecaoeeiiii oaoie/aneee o?iaaiue i?iecaiaenoaa iiiyoea eiiieaeniia
iii aeeth/aao ?aoeeiiaeueiia eniieueciaaiea i?iecaiaenoaaiiuo iiuiinoae,
i?eiaiaiea nia?aiaiiuo aeinoeaeaiee IOI a oaoieea, oaoiieiaee
i?aaiecaoeee i?iecaiaenoaa, o?oaea e oi?aaeaiey.

Caaea/aie aiaeeca i?aaiecaoeee oao. o?iaiy i?iecaiaenoaa yaeyaony:

1. ioeaiea aeinoeaiooiai o?iaiy;

2. ii?aaeaeaiea oaiiia ?inoa o?iaiy;

3. ii?aaeaeaiea noaiaie aai aicaeaenoaey ia yooaeoeaiinoue
i?iecaiaenoaa.

Aiaeec i?aaiecaoeee oaoie/aneiai inouanoaeyaony n iiiiuueth nenoaiu
iieacaoaeae e eo neaaeoao ?acaeaeeoue ia 3 a?oiiu:

1. iieacaoaee oaoie/aneiai o?iaiy i?iecaiaenoaa;

2. iieacaoaee i?aaiecaoeee i?iecaiaenoaa e o?oaea;

3. iieacaoaee o?iaiy oi?aaeaiey.

Ana iieacaoaee ieacuaatho aeoeaiia aicaeaenoaea ia iieacaoaee
yeiiiie/aneiai i?aaei?eyoey i?iecaiaeeoaeueiinoue o?oaea, oiiaeiioaea/o,
iaoa?eaei?ieinoue, naaanoieiinoue e ?aioaaaeueiinoue i?iecaiaenoaa.

Нашли опечатку? Выделите и нажмите CTRL+Enter

Похожие документы
Обсуждение
    Заказать реферат
    UkrReferat.com. Всі права захищені. 2000-2019