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Бухгалтерский учёт, его виды и контроль

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?AOA?AO

ii aeenoeeieeia: «Aooaaeoa?neee o/ao»

ia oaio: «Aooaaeoa?neee o/ao, aai ?ieue a nenoaia oi?aaeaiey,
ioee/eoaeueiua iniaaiiinoe o/aoa»

Aeiiaoee 2006

Aooaaeoa?neee o/ao e aai ioee/eoaeueiua iniaaiiinoe.

Oa?iei «aooaaeoa?neee o/ao» i?ienoiaeeo io iaiaoeeiai Buchhalter –
aooaaeoa?, oi anoue, /aeiaae, eioi?ue aaaeao o/ao. Aoo – a ia?aaiaea n
iaiaoeeiai icia/aao eieaa, eioi?oth aooaaeoa? /eoaao aaeaaeiaaii.
Aooaaeoa?neee o/ao nouanoaoao oaea iiiai noieaoee. Iaeaeaiu ia?aua
caiene oicyenoaaiiuo iia?aoeee iaaeaeo ieaiaiaie, aeaoe?iaaiiua 5000
aiaeii aei iaoae y?u, a a Ae?aaiae A?aoeee caiene ?anoiaeia ia
no?ieoaeuenoai aunaeaee ia noaiao caeaiee.

Aooaaeoa?neee o/ao yaeyaony nenoaiie, eioi?ay ecia?yao ia?aiao?u
aeaeiaie aeoeaiinoe e i?aaenoaaeyao eo a aeaea io/aoa e eiia/iuo
auaiaeia aeey i?eiyoey ?aoaiee ?oeiaiaenoaii eiiiaiee. Oeiainiaua io/aou
– yoi aeieoiaiou, eioi?ua i?aaeinoaaeytho eioi?iaoeeth a aeaiaaeiie
oi?ia ia eiaeeaeaeoaeueiii o?iaia eee ia o?iaia i?aaei?eyoey.
?oeiaiaeeoaee, i?eieiathuea ?aoaiey eniieuecotho yoo eioi?iaoeeth aeey
ninoaaeaiey i?aeoe/iuo aecian ieaiia . A oi a?aiy , eae iiaua i?ia?aiiu
aeeytho ia aeaeiaoth aeoeaiinoue, Aooaaeoa?neee o/ao neaaeeo ca
oeiainiaui ioeuenii eiiiaiee. A oa/aiee ii?aaeaeaiiiai a?aiaiiiai oeeeea
aooaaeoa?ey ecia?yao ?acoeueoaou aeayoaeueiinoe e aeieeaaeuaaao yoe
?acoeueoaou ?oeiaiaenoao.

Aooaaeoa?ey yaeyaony yeaiaioii o/aoa oae aea, eae a?eoiaoeea yaeyaony
ninoaaeythuae /anoueth iaoaiaoeee. Ana aieueoaa eiee/anoai ethaeae
eniieuecotho eiiiuethoa?u aeey aaaeaiey iiae?iaiie aooaaeoa?neie
io/aoiinoe ia anao o?iaiyo, a aeiiaoiai oicyenoaa, aeciana e a
i?aaiecaoeeyo anao oeiia.

Aooaaeoa?neee o/ao – yoi iaeei ec aeaeia oicyenoaaiiiai o/aoa, eioi?ue
aua aeeth/aao a naay iia?aoeaiue e noaoenoe/aneea o/aou. Ii aace?oaony
ia niioaaonoaothueo ii?iaoeaiuo aeieoiaioao i aaaeaiee aooaaeoa?neiai
o/aoa ia i?aaei?eyoeyo. A aeaiiia a?aiy ii aace?oaony ia Caeiia Oe?aeiu
«I aooaaeoa?neii o/aoa e oeiainiaie io/aoiinoe» io 16.07.1999 aiaea
?996-OIV e ?ac?aaioaiiuo a niioaaonoaee n iei Iaoeeiiaeueiuo Iieiaeaieyo
(noaiaea?oao) aooaaeoa?neiai o/aoa. A?aiy io a?aiaie a Caeiia aiinyony
eciaiaiey. Caeiiii onoaiaaeeaathony aaeeiua iaoiaeieiae/aneea iieiaeaiey
aaaeaiey aooaaeoa?neiai o/aoa e io/aoiinoe a Oe?aeia aeey i?aaei?eyoee,
eo iauaaeeiaiee, oic?an/aoiuo i?aaiecaoeee e ae?. Iaoiaeieiae/aneia
oi?aaeaiea aooaaeoa?neei o/aoii aeey oicyenoaothueo noauaeoia
inouanoaeyao Ieienoa?noai oeiainia Oe?aeiu, a a athaeaeaoiuo
o/?aaeaeaieyo – Ainoaea?noaaiiia eacia/aenoai.

Caeii ii?aaeaeyao ii?yaeie i?aaiecaoeee e aaaeaiey aooaaeoa?neiai o/aoa,
ninoaaeaiey aooaaeoa?neie io/aoiinoe, a oaeaea ioiioaiey ii yoei
aii?inai i?aaei?eyoee n i?aaiaie eniieieoaeueiie aeanoe, aioo?aiieie e
aiaoieie iieueciaaoaeyie aooaaeoa?neie eioi?iaoeee.

Noaiaea?ou aooaaeoa?neiai o/aoa – yoi ii?iaoeaiua aeieoiaiou, eioi?ua
ii?aaeaeytho i?aaeea e i?ioeaaeo?u aaaeaiey aooaaeoa?neiai o/aoa e
ninoaaeaiey io/?oiinoe.

Caeiiiaeaoaeueiia ii?aaeaeaiea aooaaeoa?neiai o/aoa i?eaaaeaii a Caeiia
Oe?aeiu «I aooaaeoa?neii o/aoa e oeiainiaie io/aoiinoe». Niaeanii caeiio
aooaaeoa?neee o/ao – i?ioeann auyaeaiey, ecia?aiey, ?aaeno?aoeee,
iaeiieaiey, iaiauaiey, o?aiaiey e ia?aaea/e eioi?iaoeee i aeayoaeueiinoe
i?aaei?eyoey aiaoiei e aioo?aiiei iieueciaaoaeyi aeey i?eiyoey ?aoaiee.

Aooaaeoa?neee o/ao iiaeii ii?aaeaeeoue e eae ii?aaeaeaiioth nenoaio
nioeeaeueiiai (oeaeinoiiai), iai?a?uaiiai, acaeiinaycaiiiai e no?iai
aeieoiaioaeueiiai iaaethaeaiey e eiio?iey ca oicyenoaaiiie
aeayoaeueiinoueth (a aeaiaaeiie e iaoo?aeueiie oi?iao) i?aaei?eyoey,
o/?aaeaeaiey, i?aaiecaoeee.

Iniaaiiinoe aooaaeoa?neiai o/aoa.

Aooaaeoa?neee o/ao inouanoaeyaony niaoeeaeueiie neoaeaie i?aaei?eyoey-
aooaaeoa?eae e ii n?aaiaieth n ae?oaeie aeaeaie oicyenoaaiiiai o/aoa
eiaao ?yae iniaaiiinoae:

– yaeyaony nieioiui e iai?a?uaiui ai a?aiaie, o.a. inouanoaeyaony
nieioiia iaaethaeaiea oicyenoaaiiuo i?ioeannia e yaeaiee;

– no?iai aeieoiaioe?iaai. Yoi icia/aao, /oi eaaeaeay iia?aoeey aeieaeia
io?aaeaoueny a aooaaeoa?neii o/aoa oieueei ia iniiaaiee aeieoiaioia, /oi
i?eaeaao aio th?eaee/anee aeieacaoaeueioth neeo;

– eniieuecoao niaoeeoe/aneea i?eaiu e niiniau ia?aaioee o/aoiuo aeaiiuo,
iai?eia?, nenoaio n/aoia, aeaieioth caienue iia?aoeee ia n/aoao,
aooaaeoa?neee aaeain, eaeueeoee?iaaiea e ae?.;

– i?eiaiyao ana o?e aeaea ecia?eoaeae (iaoo?aeueiua, o?oaeiaua,
aeaiaaeiua), ii iniai aaaeioth ?ieue ea?aao aeaiaaeiue ecia?eoaeue, oae
eae ii iaania/eaaao iieo/aiea iaiauathueo iieacaoaeae; i?aaiecoaony a
?aieao ioaeaeueiuo oicyenoaothueo noauaeoia. A oneiaeyo ?uii/iuo
ioiioaiee aaaeiaeoea iieacaoaee oicyenoaaiiie aeayoaeueiinoe
au?aaeathony oieueei a aeaiaaeiie oi?ia.

Oae eae eaaeaeia i?aaei?eyoea, oic?an/aoiay i?aaiecaoeey i?iecaiaeeo
ii?aaeae?iioth i?iaeoeoeeth, eee i?aaeinoaaeyao oneoae oi i?aaeiaoii
aooaaeoa?neiai o/aoa yaeyaony i?iaeoeo i?aaei?eyoey, i?ioeann aai
nicaeaiey, aeaeaeaiey e eniieueciaaiey, a oaeaea naycaiiua n yoei
aeaiaaeiua, ?an/aoiua e e?aaeeoiua iia?aoeee.th eioi?ua eciaiytho
eiouanoai e enoi/ieee aai oi?ie?iaaiey.

Nouiinoue i?aaeiaoo aooaaeoa?neiai o/?oa ?ane?uaaaony /a?ac iauaeou
o/aoa, eioi?ua iiaeii auaeaeeoue a oaeea iniiaiua a?oiiu:

– oicyenoaaiiua n?aaenoaa, eo aeaeu, ninoaa e aeaeaeaiea;

– enoi/ieee oicyenoaaiiuo n?aaenoa;

– oicyenoaaiiua i?ioeannu e iia?aoeee;

– ?an/aou;

– i?eauee, oauoee e oeiainiaue ?acoeueoao.

Caeiiii Oe?aeiu «I aooaaeoa?neii o/aoa e oeiainiaie io/?oiinoe a
Oe?aeia» ii?aaeaeaii, /oi «oeaeueth aaaeaiey aooaaeoa?neiai o/?oa e
ninoaaeaiey oeiainiaie io/aoiinoe yaeyaony i?aaeinoaaeaiea
iieueciaaoaeyi aeey i?eiyoey ?aoaiee iieiie, i?aaaeeaie
iai?aaeoaaaeaeaiiie eioi?iaoeee i oeiainiaii ninoiyiee, ?acoeueoaoa
aeayoaeueiinoe e aeaeaeaiee aeaiaaeiuo n?aaenoa i?aaei?eyoey».

E iieueciaaoaeyi eioi?iaoeee o/aoa ioiinyony: Ioaeaeueiua eeoea. Ethaee
eniieuecotho aooaaeoa?neoth eioi?iaoeeth a naieo iianaaeiaaiuo aeaeao,
eae oi?aaeaiea eo aaieianeeie n/aoaie, ioeaiea ia?niaeoea ?aaiou,
eiaanoe?iaaiea aeaiaa e i?eiyoey ?aoaiey eoieoue eee a?aiaeiaaoue aeii.

Aecian. Oi?aaeythuea eiiiaiee eniieuecotho aooaaeoa?neoth eioi?iaoeeth
aeey ieaie?iaaiey oeaeae eo i?aaiecaoeee e i?eiyoey ia? aeey
aeinoeaeaiey yoeo oeaeae, a oae aea aeey ei??aeoe?iaee aeaenoaee a
neo/aa iaiaoiaeeiinoe. ?aoaiey iniiaaiiua ia aooaaeoa?neie eioi?iaoeee
iiaoo aeeth/aoue: eaeia caeaiea e iai?oaeiaaiea eoieoue, neieueei oiaa?a
eiaoue ia neeaaea e eaeia eiee/anoai aeaiaa acyoue a e?aaeeo.

Eiaanoi?u e e?aaeeoi?u. Eiaanoi?u i?aaeinoaaeytho aeaiueae , eioi?ua
iaiaoiaeeiu aeey ia/aea aeaeiauo iia?aoeee. Aeey oiai /oiau i?eiyoue
?aoaiey i ia/aea iiaiai i?iaeoa iioaioeeaeueiua eiaanoi?u ioeaieaatho,
eaeoth i?eaueue iie iiaoo iieo/eoue io naieo eiaanoeoeee. Yoi cia/eo,
/oi iaiaoiaeeii i?iaiaeece?iaaoue oeiainiaua aniaeou iiaiai aeciana.
Eiaanoi?u, eioi?ua aeeaaeuaatho aeaiueae, neaaeyo ca i?ia?annii aeciana,
aiaeece?oy oeiainiaoth aeieoiaioaoeeth e neaaey ca aai ?acaeoeai a
aeaeiaie i?anna. Aei i?aaeinoaaeaiey caeia iioaioeeaeueiua e?aaeeoi?u
ii?aaeaeytho aiciiaeiinoe oe?iu, iieo/athuae caai, auieaoeoue aai a
iaiai?aiiia a?aiy.

Yoa ioeaiea aeeth/aao ?anniio?aiea aoaeoueo iia?aoeee, eioi?ua
iniiauaathony ia aooaaeoa?neie eioi?iaoeee.

I?aaeoaeuenoaaiiua ?aaoee?othuea aaaionoaa. Aieueoeinoai i?aaiecaoeee
noaeeeaathony n ?aaoee?iaaieai ni noi?iiu i?aaeoaeuenoaa. Iai?eia?,
eiienney ii aaciianiinoe e ae?aeaaui iia?aoeeyi , yaeythuayny
oaaea?aeueiui aaaionoaii o?aaoao ,/oiau eiiiaiee i?aaeinoaaeyee
ii?aaeaeaiioth oeiainiaoth eioi?iaoeeth naiei aeeaae/eeai. Yoa eiienney
, eae e aieueoeinoai i?aaeoaeuenoaaiiuo i?aaiecaoeee, no?ieo naith
?aaoey?ioth aeayoaeueiinoue /anoe/ii ia aooaaeoa?neie eioi?iaoeee,
eioi?oth iia iieo/aao io oe?i.

Iaeiaiaua i?aaiu. Ianoiua , oaaea?aeueiua e aeanoe ooaoia aceiatho
iaeiae n /anoiuo eeoe e oe?i. ?acia? iaeiaa ii?aaeaeyaony ,enoiaey ec
eniieueciaaiey aooaaeoa?neie eioi?iaoeee. Eiiiaiee ii?aaeaeytho eo
iaeiae n i?iaeaae, iniiauaaynue ia aooaaeoa?neii o/aoa, eioi?ue
oeacuaaao ia ?acia? i?iaeaae. *anoiua eeoea i eiiiaiee ?ann/eouaatho eo
iiaeioiaeiue iaeia ia iniiaaiee o/aoiuo aeaiiuo,iieacuaathueo neieueei
aeaiaa iie ca?aaioaee.

?ieue e cia/aiea aooaaeoa?neiai o/?oa a nenoaia oi?aaeaiey.

?ieue e caaea/e aooaaeoa?neiai o/aoa ii?aaeaeythony eae n oi/ee c?aiey
ainoaea?noaa, oae i?aaei?eyoey. Iniiaiay oeaeue ?aaiou i?aaei?eyoey –
iieo/aiea i?eauee. Aeey aeinoeaeaiey yoie oeaee ia i?aaei?eyoee anaaaea
aeieaeia auoue iaiaoiaeeiay iia?aoeaiay eioi?iaoeey i iaee/ee
iaoa?eaeueiuo e aeaiaaeiuo ?ano?nia, eaae?iaii iaania/aiee, a oaeaea eo
aeaeaeaiea a i?ioeanna i?iecaiaenoaa e ?aaeecaoeee i?iaeoeoeee. Yoe
aeaiiua eniieuecothony n oeaeueth ?aoeeiiaeueiiai e yooaeoeaiiai
oi?aaeaiey i?aaei?eyoeai, aeey niiinoaaeaiey ?anoiaeia e ?acoeueoaoia.

A oi?iuaiiii aa?eaioa oi?aaeaiea – yoi i?ioeann aeoeaiiai,
oeaeaiai?aaeaiiiai aicaeaenoaey ia oi?aaeyaiue iauaeo.

Nenoaia oi?aaeaiey aeeth/aao a naay oi?aaeyaioth e oi?aaeythuoth
nenoaiu.

Oi?aaeyaiay nenoaia eae iauaeo oi?aaeaiey ioaa/aao ia aii?in i oii, /ai
oi?aaeytho.

Iauaeoii oi?aaeaiey yaeyaony iaoa?eaeueiay n?aaea, auiieiythuay
ii?aaeaeaiiua ooieoeee. A yeiiiieea iauaeoii oi?aaeaiey yaeyaony
ia?iaeiia oicyenoai a oeaeii, aai io?anee, i?iiuoeaiiua i?aaei?eyoey e
aai iiae?acaeaeaiey.

Noauaeo oi?aaeaiey (oi?aaeythuay nenoaia) ioaa/aao ia aii?in: “Eoi
oi?aaeyao?”. Iniiaii niaea?aeaiea aai aeaenoaee – ia?aaiae iauaeoa
oi?aaeaiey ec iaeiiai ninoiyiea a ae?oaia, a niioaaonoaee n
iinoaaeaiiuie oeaeyie.

A nenoaia i?eiyoi ?acee/aoue oaeea iiiyoey, eae: aaiae, i?ioeann,
auaiae.

Aaiae – ?aaeno?e?oao oi, /oi aeieaeii auoue ia?aaioaii.

I?ioeann – ia?aaioea ?ano?nia a niioaaonoaee n iinoaaeaiiie oeaeueth.

Auaiae – ?acoeueoao ia?aaioee ?ano?nia.

Nenoaia oi?aaeaiey oicyenoaaiiie aeayoaeueiinoueth i?iiuoeaiiiai
i?aaei?eyoey ninoieo ec:

Ieaie?iaaiey – inouanoaeyaony i?yiay naycue iaaeaeo oi?aaeythuae
nenoaiie e oi?aaeyaiui iauaeoii;

O/aoa – aeinoeaaaony ia?aoiay naycue iaaeaeo yoeie nenoaiie e iauaeoii;

Aiaeeca – aeinoeaaaony ioeaiea ?acoeueoaoia, auyaeaiea ?aca?aia i?i-aa;

Eiio?iey – aeinoeaaaony auyaeaiea ioeeiiaiee oaeoe/aneeo aaee/ei io
ieaiiauo e ii?iaoeaiuo.

?aaoee?iaaiea – ia iniiaa nia?aiiie eioi?iaoeee i?eieiathony ?aoaiey i
aicaeaenoaee ia oi?aaeyaiue iauaeo, o.a. inouanoaeyaony ?aaoee?iaaiea –
ono?aiaiea io?eoeaoaeueiuo yaeaiee e cae?aieaiea iieiaeeoaeueiuo.

*oiau oi?aaeyoue (?aniieaaaoue eioi?iaoeeae), aooaaeoa?neee o/ao
oi?ie?oao e ia?aaeaao eioi?iaoeeth ia?aoiie nayce – o.a. ia?aaeaao
eioi?iaoeeth i oaeoe/aneeo ia?aiao?ao ?acaeoey iauaeoa.

Iniiaiua eiiiiiaiou eioi?iaoeeiiiie nenoaiu ia?aoiie nayce (a
aooaaeoa?neii o/aoa): a ea/anoaa aaiaea – iaoii?yaei/aiiua aeaiiua,
i?ioeanna – ia?aaioea aeaiiuo, auaiaea – oii?yaei/aiiay eioi?iaoeey.

Aooaaeoa?neee o/ao (n oi/ee c?aiey oi?aaeaiey) – /anoue eioi?iaoeeiiiie
nenoaiu ia?aoiie nayce, aa iniiaa.

Aooaaeoa?neee o/ao i?ecaai iaania/eaaoue ana o?iaie oi?aaeaiey
i?iiuoeaiiuie i?aaei?eyoeyie eioi?iaoeeae i oaeoe/aneii ninoiyiee
iauaeoa, a oaeaea iai anao nouanoaothueo ioeeiiaieyo io caaeaiiuo
ieaiiauo ia?aiao?ia.

Ia aaca eioi?iaoeee aooaaeoa?neiai o/aoa inouanoaeythony ae?oaea
ooieoeee oi?aaeaiey: aiaeec, ieaie?iaaiea, eiio?ieue, ?aaoee?iaaiea,
neaaeiaaoaeueii, aac eioi?iaoeee aooaaeoa?neiai o/aoa iaaiciiaeai nai
i?ioeann oi?aaeaiey.

Iaeei ec aiciiaeiuo iooae niaa?oainoaiaaiey oi?aaeaiey – aiaae?aiea ANO
– aaoiiaoece?iaaiiie nenoaiu oi?aaeaiey.

ANO – yoi aiciiaeiinoue i?eieiaoue iioeiaeueiua, iao/ii-iainiiaaiiua
oi?aaeai/aneea ?aoaiey ia aaca i?eiaiaiey yeiiiieei-iaoaiaoe/aneeo
iaoiaeia e YAI.

ANOI (ANO i?aaei?eyoey) aeaeeony ia iiaenenoaiu, aaea aooaaeoa?neee o/ao
– naiinoiyoaeueiay ooieoeey eee ooieoeeiiaeueiay iiaenenoaia ANOI,
eioi?ay a naith i/a?aaeue aeaeeony ia o/ao iniiaiuo n?aaenoa o/ao
iaoa?eaeia, nu?uey, o/ao cao?ao ia i?iecaiaenoai e o.ae.

Aaoiiaoece?iaaiiia aaaeaiea aooaaeoa?neiai o/aoa nieaeaao o?oaeiaieinoue
ia?aaioee e oi?ie?iaaiey o/aoiie eioi?iaoeee, iiauoaao iia?aoeaiinoue
o/aoiuo aeaiiuo aeey ioaeae oi?aaeaiey.

Noaiiaeaiea e ?acaeoea ?uii/iuo ioiioaiee, oi?aaeaiea yeiiiieeie,
eniieueciaaiea Iaaeaeoia?iaeiuo noaiaea?oia aooaaeoa?neiai o/aoa
i?aaeii?aaeaeytho oneeaiea ?iee e cia/aiey aooaaeoa?neiai o/aoa.

ssaeyynue iaioueaieaiie /anoueth a nenoaia oi?aaeaiey i?aaei?eyoeai
aooaaeoa?neee o/ao aeieaeai auiieiyoue neaaeothuea caaea/e:

-oi?ie?iaaiea iieiie e aeinoiaa?iie eioi?iaoeee i aeayoaeueiinoe
i?aaiecaoeee e aa eiouanoaaiiii iieiaeaiee, iaiaoiaeeiie aioo?aiiei
iieueciaaoaeyi aooaaeoa?neie io/aoiinoe – ?oeiaiaeeoaeyi, o/?aaeeoaeyi,
o/anoieeai e nianoaaiieeai eiouanoaa i?aaiecaoeee, a oaeaea aiaoiei
-eiaanoi?ai, e?aaeeoi?ai e ae?oaei iieueciaaoaeyi aooaaeoa?neie
io/aoiinoe;

-iaania/aiea eioi?iaoeeae, iaiaoiaeeiie aioo?aiiei e aiaoiei
iieueciaaoaeyi aooaaeoa?neie io/aoiinoe, aeey eiio?iey ca niaethaeaieai
caeiiiaeaoaeuenoaa i?e inouanoaeaiee i?aaiecaoeeae oicyenoaaiiuo
iia?aoeee, iaee/eai e aeaeaeaieai eiouanoaa e iaycaoaeuenoa,
eniieueciaaieai iaoa?eaeueiuo, o?oaeiauo e oeiainiauo ?ano?nia a
niioaaonoaee n ii?iaie;

-i?aaeioa?auaiea io?eoeaoaeueiuo ?acoeueoaoia oicyenoaaiiie
aeayoaeueiinoe e auyaeaiea aioo?eoicyenoaaiiuo ?aca?aia, iaania/aiea aa
oeiainiaie onoie/eainoe.

Aeey auiieiaiey caaea/, iinoaaeaiiuo ia?aae aooaaeoa?neei o/aoii, a
Caeiia noi?ioee?iaaiu e iniiaiua o?aaiaaiey e aai aaaeaieth. Ia iniiaa
aeaiiuo aooaaeoa?neiai o/aoa inouanoaeyaony aiaeec oicyenoaaiiie
aeayoaeueiinoe, i?eieiathony ?acee/iua oi?aaeai/aneea ?aoaiey.

Ainoaea?noai eniieuecoao eioi?iaoeeth aooaaeoa?neiai o/aoa aeey eiio?iey
ca oieaoie iaeiaia, a oaeaea aeey i?eiyoey oi?aaeai/aneeo ?aoaiee ia
ainoaea?noaaiiii o?iaia.

Oaeei ia?acii, aooaaeoa?neee o/ao auiieiyao o?e aeaaiua ooieoeee:
o/aoiay, eiio?ieueiay e aiaeeoe/aneay. Eioi?iaoeeiiiay ?ieue
aooaaeoa?neiai o/aoa i?aaenoaaeyao niaie iaeio ec ooieoeeiiaeueiuo
iiaenenoai, eioi?ua iaania/eaatho ia?aoioth naycue ai anae nenoaia
oi?aaeaiey. Aooaaeoa?neee o/ao oi?ie?oao eioi?iaoeeth i aeaeaeaiee
iaoa?eaeueiuo e aeaiaaeiuo n?aaenoa, eo ninoaa, i eaae?ao e iaania/eaaao
nenoaio oi?aaeaiey ia oicyenoaaiiii e aiaoiai o?iaiyo. Aooaaeoa?neee
o/ao aeieaeai ia oieueei neaiaeece?iaaoue i iaaeinoaoeao a ?aaioa, i
ia?aoeeiiaeueiii eniieueciaaiee ?ano?nia, ii e ioo?i niioaaonoaothuae
i?aaiecaoeee o/aoiie neoaeau iaania/eoue iaaeiiouaiea iaaaoeaiuo
yaeaiee.

Ia oicyenoaaiiii o?iaia aiaeec eioi?iaoeee iicaieyao i?eieiaoue ?aoaiey
ii ?acaeoeth e niaa?oainoaiaaieth i?iecaiaenoaa, nieaeaieth cao?ao.

Aiaoiyy eioi?iaoeey iiiiaaao ainoaea?noao i?eieiaoue ?aoaiey ia
iae?io?iaia n oeaeueth noeioee?iaaiey ioaeaeueiuo i?iecaiaenoa, ?acaeoey
no?aiu a oeaeii, ?aoaiey oeenaeueiuo i?iaeai (iaania/aiea iaoiaeaeaiey a
athaeaeao iaiaoiaeeiuo n?aaenoa).

Oaeei ia?acii, iaeaieaa aaaeioth ?ieue aooaaeoa?neee o/ao ea?aao a
eioi?iaoeeiiiii iaania/aiee i?iecaiaenoaa e yaeyaony ninoaaeythuae
nenoaiu oi?aaeaiey i?iecaiaenoaii. Aaaeiinoue auiieiyaiuo iei ooieoeee
o?aaotho iinoiyiiiai niaa?oainoaiaaiey aooaaeoa?neiai o/aoa. Ia aeaiiii
yoaia iaeiie ec aeaaiuo caaea/ a i?aaiecaoeee aooaaeoa?neiai o/aoa
yaeyaony aiaae?aiea i?ia?anneaiuo oi?i o/?oa, iniiaaiiuo ia
eniieueciaaiee eiiiuethoa?iuo oaoiieiaee.

Nienie eeoa?aoo?u:

1. Ieeeoei A.I., Ieeeoeia Ae.A. «Oai?ey aooaaeoa?neiai o/aoa:
O/aai.iiniaea». – 3-a ecae., ia?a?aa. e aeii. – I.: «Aeaei e na?aen»,
2004.

2. «Aooaaeoa?nueeee iae?e a Oe?a?i?: iaa/. iin?aiee» ca ?aae. ?.E.
Oiiyea, A.?. Eai?oianueeiai. – 4-a aeae., aeii. ? ia?a?aa. – Euea?a:
Euea?anueea iie?oaoi?ea, 2005 ??e.

3. Eaiue A.N., Aeoaaiei A.A. «Aooaaeoa?nueeee iae?e a Oe?a?i?: iniiae oa
i?aeoeea», E.: 2004 ??e

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