Enoiaeiua aeaiiua e caaeaiea
Aeiiaoiaa oicyenoai ninoieo /aou?ao /aeiaae. Aeaa yaeythony iaaiiuie
?aaioieeaie, a iaeei – ia eaeaeeaaiee.
Caaea/a – ioeaieoue, e eaeie nioeeaeueiie a?oiia ioiineony aeaiiay
einoeoooeeiiaeueiay aaeeieoea – aeiiaoiaa oicyenoai e naeaeaoue auaiae
ia yooaeoeaiinoe ooieoeeiie?iaaiey AeO ca i?ioaaeoee aiae.
Aeey ninoaaeaiey iauaeoeaiiai auaiaea iaiaoiaeeii i?aaeeueii iiaeia?aoue
enoiaeiua aeaiiua, oa?aeoa?ecothuea ea/anoai aeecie e iino?ieoue
iniiaiua n/aoa AeO a niioaaonoaea n o?aaiaaieyie NIN.
Aeoeau (eaieoae) AeO ia ia/aei aiaea ninoaaeee:
1. O?aoeiiiaoiay eaa?oe?a iauae ieiuaaeueth 75,3 ea.i. noieiinoueth –
3000 000 ?oa.,
2. Iai?iae, aea/a – ionoonoaoao,
3. A?ociaie aaoiiiaeeue AACaeue – 70000 ?oa.,
4. Caianu ?acee/iiai aeiiaoiaai eiouanoaa – 300 000 ?oa.
Eoiai iaoeiainiauo aeoeaia -3370 000 ?oa.
5. Aeiey aeiaeaiiiai eaieoaea – 0,
6. E?aaeeou e caeiu – 0,
7. Iaee/iua aeaiueae (ia?aoiaeyuee inoaoie) e ae?oaay aaethoa – 20 000
?oa.,
8. Aeaiiceou – 0,
9. Oeaiiua aoiaae – 0,
10. No?aoiaua ?aca?au – 0,
11. Aeaaeoi?neay caaeieaeaiiinoue – 46617, 6 ?oa.
Eoiai oeiainiauo aeoeaia – 66 617? 6 ?oa.
12. Aeaiaaeiue aeioiae AeO:
– ca?aaioiay ieaoa ca aiae – 234 960 ?oa.,
– io/eneaiey ia nioeeaeueiia no?aoiaaiea (iieo/aiiua 26,0 %) – 61089, 6
?oa.,
13. Iainey – ionoonoaoao;
14. Noeiaiaeey – ionoonoaoao;
15. Ec?anoiaeiaaii ia iieoieo oiaa?ia e oneoa aeey niaea?aeaiey aeiia e
oaeiaeaoai?aiey iio?aaiinoae – 80 000 ?oa.;
16. ?anoiaeu ia oeo/oaiea aeeeeuiuo oneiaee e oaaee/aiey eiouanoaa – 30
000 ?oa.;
17. Eioeyoeey ca aiae ninoaaeea – 10%.
18. I?iaeeoi/iue ieieioi – 2600 ?oa.
19. Ieieiaeueiay ieiuaaeue aeeeuey ia iaeiiai /aeiaaea – 9 ea.i.,
20. Iiaeioiaeiue iaeia aeiiaoiaai oicyenoaa – 13%.
?an/ao n/aoia
Aeey aiaeeca aeeciaaeayoaeueiinoe AeO ca aiae iaiaoiaeeii i?iaanoe
?an/ao n/aoia iioieia, eioi?ua aeieaeiu iieacaoue aeaeaeaiea aiiaue
nicaeaiiie aeiaaaeaiiie noieiinoe ai a?aiy yeiiiie/aneiai oeeeea, a
caoai aa ?ani?aaeaeaiey ia oeaee iaeiieaiey e naa?aaeaiey.
1. N/ao i?iecaiaenoaa.
I?iaaaeai ?an/ao aeiaaaeaiiie noieiinoe (AeN), aaeiaiai auionea (AA)
oiaa?ia e oneoa e i?iiaaeooi/iiai iio?aaeaiey (II), i?iecaaaeaiiuo e
eniieueciaaiiuo AeO ca i?iaeeoue aiae.
?an/ao auionea oneoa:
a) AEEI
– eaa?oieaoa ca niaea?aeaiea e ?aiiio aeeeuey, iauae ieiuaaee i?e oa?eoa
i?aaeaeueiie noieiinoe ca 1 ea.i. = 5, 35 ?oa. a ianyoe
75,3ea.i. * 5,35 ?oa. o 12ian. = 4834,26 ?oa.
– iieaoa ca ioiieaiea 75,3 ea.i. aeeeuey, i?e oa?eoa 12,55 ?oa. ca 1
ea.i. a ianyoe (75,3 * 12,55 * 12) = 11340,18 ?oa.,
– iieaoa ca ai?y/aa aiaeiniaaaeaiea, i?e oa?eoa 96,2 ia 1 /ae. (96,2 * 4
* 12) = 4617,6 ?oa.
– iieaoa ca, i?e oa?eoa 20,16 ia 1 /ae. (20,16 * 4 * 12) = 967, 68 ?oa.
a) Oneoae ii niaea?aeaieth nianoaaiiiai aeeeuey:
– oai?ea iiiauaiey = 30 * 75,3 * 12 ian. = 27 108 ?oa.
– caiaia eaiii/ae – 4 * 10 ?oa. = 40 ?oa.
– iaeeaeea iaiaa – 2 * 150 ?oa. + 120 ?oa. = 420 ?oa.
I?iiaaeooi/iia iio?aaeaiea ninoieo ec cao?ao:
– ia AEEI – 32123,4 ?oa.,
– ia nianoaaiiua oneoae (/enoyuea n?aaenoaa, caiaia eaiii/ae) – 14 014
?oa.
Oaeei ia?acii,
AA = 32123,4 ?oa. + 27 798 ?oa. = 59921,4 ?oa.
II = 32123,4 ?oa. + 14 014 ?oa. = 46137,4 ?oa.
AeN (a?oooi) = AA – II = 59921,4 ?oa. – 46137,4 ?oa. = 13 784 ?oa.
Iio?aaeaiea iniiaiiai eaieoaea = 7% * AeN (a?oooi) = 7% * 13 784 ?oa. =
971,18 ?oa.
AeN (iaooi) = 13 784 ?oa. – 971,18 ?oa. = 12819,12 ?oa.
1. N/ao i?iecaiaenoaa.
Eniieueciaaiea?ano?nuI?iiaaeooi/iia iio?aaeaiea, a o./.:45677,4Auione
oiaa?ia:0- cao?aou ia i?iecaiaenoai oiaa?ia;0Auione oneoa, ec
ieo:59921,4- cao?aou oneoa AEEO;320123,4- oneoae AEEI;32123,4- cao?aou
ia nianoaaiiua oneoae;13 554- nianoaaiiua oneoae27 798Aeiaaaeaiiay
noieiinoue, a?oooi13 784Iio?aaeaiea iniiaiiai eaieoaea
(7%)971,18Aeiaaaeaiiay noieiinoue, iaooi12819,12
2. N/ao ia?aciaaiey aeioiaeia
Eniieueciaaiea?ano?nuIieaoa o?oaea iaaiiuo ?aaioieeia0Aeiaaaeaiiay
noieiinoue, iaooi12819,12Iaeiae ia i?iecaiaenoai0noaneaeee0Niaoaiiue
aeioiae12819,12
3. N/ao ia?ae/iiai ?ani?aaeaeaiey aeioiaeia
Aeaiiue n/ao iieacuaaao, neieueei ia?ae/iuo aeioiaeia i?eoiaeeo a
aeaiiue einoeoooeeiiaeueiue naeoi?.
Eniieueciaaiea?ano?nuNiaoaiiue aeioiae12819,12Iieaoa o?oaea,
o./.:357139,60- ca?aaioiay ieaoa;
– io/eneaiey ia nioeeaeueiua no?aoiaaiey ( ec ieo)269 050
61089,60Aeioiaeu io nianoaaiiinoe auiea/aiiua (ca eaa?oe?o)0Aeioiaeu i
nianoaaiiinoe iieo/aiiua 0 Naeueaei ia?ae/iuo aeioiaeia369958,72
4. N/ao aoi?e/iiai ?ani?aaeaeaiey aeioiaeia
A oiaea aoi?e/iiai ?ani?aaeaeaiey AeO ieaoeo iiaeioiaeiue iaeia, a
oaeaea aciinu ia nioeeaeueiia no?aoiaaiea e a /anoiua oiiaeu.
Iiaeioiaeiue iaeia ni anao aeioiaeia AeO ?aaai 30 544,8 ?oa.:
ca?aaioiay ieaoa * 13% = 234 960 ?oa. * 0,13 = 30 544,8 ?oa.
Iiieii yoiai, io/eneaiey ia nioeeaeueiia no?aoiaaiea, eioi?ua ?aiueoa
auee iin/eoaiu a ninoaaa ia?ae/iuo aeioiaeia, aeieaeiu iieacaoue, eae
auiea/aiiua a niioaaonoaothuea oiiaeu. Io/eneaiee auei 61089,6 ?oaeae.
Oaeei ia?acii, ana aoi?e/iua ?anoiaeu ninoaaeee –
30544,8 + 61089,6 = 91634,4.
?aniieaaaaiue aeioiae aeiiaoiaai oicyenoaa, oi anoue oa noiia, eioi?oth
aeiiaoiaa oicyenoai iiaeao iio?aoeoue ia eiia/iia iio?aaeaiea e
naa?aaeaiea, ia eniieuecoy aeey yoiai oeiainiaua aeoeau, iaeiieaiiua ca
i?aaeuaeouea aiaeu, ?aaai noiia ia?ae/iuo e aoi?e/iuo aeioiaeia, oi
anoue
369958,72 – 91634,4 = 278324,32 ?oaeae.
N/ao aoi?e/iiai ?ani?aaeaeaiey aeioiaeia
Eniieueciaaiea?ano?nuAoi?e/iua ?anoiaeu (anaai)91634,4Naeueaei ia?ae/iuo
aeioiaeia 369958,72Iiaeioiaeiue iaeia
Io/eneaiey ia nioe. no?aoiaaiey
Aciinu
Oaeouea o?ainoa?ou30544,8
61089,6
0
0Nioeeaeueiua iiniaey, a oii /enea:0Oaeouea o?ainoa?ou, a oii /enea:
– iainey
– noeiaiaeey
– no?aoiaua aiciauaiey0
0
0
0?aniieaaaaiue aeioiae278324,32
5. N/ao eniieueciaaiey ?aniieaaaaiiai aeioiaea
?aniieaaaaiue aeioiae ninoaaee 278324,32 ?oa., a ?anoiaeu ia eiia/iia
iio?aaeaiea – 181706,72 ?oa., cia/eo aaeiaia naa?aaeaiea AeO ninoaaeei
96617,6 ?oa.
N/ao eniieueciaaiey ?aniieaaaaiiai aeioiaea
Eniieueciaaiea?ano?nu?aniieaaaaiue aeioiae 278 324,32?anoiaeu ia
eiia/iia iio?aaeaiea181706,72Naa?aaeaiey96617,6
6. N/ao iia?aoeee n eaieoaeii.
A oaeouai aiaeo AeO aeeeeuiiai no?ieoaeuenoaa ia aaei, ii noieiinoue aai
eiouanoaa oaaee/eeinue ia 30 000 ?oa. Ec aaeiauo naa?aaeaiee au/eoaaony
aeaiiay noiia e iieo/aaony /enoia e?aaeeoiaaiea (96617,6 – 30 000 =
66617,6).
N/ao iia?aoeee n eaieoaeii
Eniieueciaaiea?ano?nuNaa?aaeaiey 96617,6Aaeiaia iaeiieaiea iniiaiiai
eaieoaea30 000*enoia e?aaeeoiaaiea66617,6
7. Oeiainiaue n/ao
?ani?aaeaeaiea i?e?inoa oeiainiauo aeoeaia niaea?aeeony a iieacaoaeyo
oeiainiaiai n/aoa, eioi?ue, eae e n/ao eaieoaea oa?aeoa?ecoao
iaeiieaieai. Aai iniaaiiinoue ninoieo a oii, /oi aeieaeiu auoue
io?aaeaia ia any aeaiaaeiay iaee/iinoue, eioi?ie ?aniieaaaei ca aanue
aiae AeO, a oieueei ia?aoiaeyuee inoaoie aeaiaa ia neaaeothuee aiae.
Noiia eciaiaiee a aeoeaao ninoaaeea 66617,6 ?oa. (iaee/iua aeaiueae e
aeaaeoi?neay caaeieaeaiiinoue), a a ianneaao ia auei eciaiaiee, /oi aeey
i?iaa?ee aeieaeii ?aaiyoueny /enoiio e?aaeeoiaaieth (66617,6 ?oa.).
Oeiainiaue n/ao
Eciaiaiea a aeoeaaoEciaiaiey a ianneaaoI?eiyoea
iaycaoaeuenoa0I?eia?aoaiea oei. aeoeaia:
– iaee/iua aeaiueae
Aeaaeoi?neay caaeieaeaiiinoue
20 000
46617,6E?aaeeoi?neay caaeieaeaiiinoue0*enoia e?aaeeoiaaiea 66617,6
8. N/ao ia?aioeaiee
A ?aaeueiie aeaenoaeoaeueiinoe nouanoaoao eioeyoeey, e aa o?iaaiue
inoaaony cia/eoaeueiui. Iiyoiio, iaiaoiaeeii no?ieoue n/ao ia?aioeaiee,
a eioi?ii io?aaeaaony eciaiaiea noieiinoe aeoeaia ca n/ao yoiai oaeoi?a.
Oae eae, iaoeiainiaua aeoeau (iai?eia?, aeeeuea) i?e eioeyoeee
nio?aiytho naith noieiinoue, oae eae yoi eeeaeaeiue oiaa?. A oiaea a?aiy
oeiainiaua aeoeau iaanoeaieaathony ia aaee/eio eioeyoeee, iiyoiio iie
i?eaiaeyony a oaaeeoeao ni ciaeii ieion.
N/ao ia?aioeaiee
Eciaiaiea a aeoeaaoEciaiaiey a ianneaaoIaoeiainiaua aeoeau (3000 000 *
0,1)
Oeiainiaua aeoeau (20 000 * 0,1)+300 000
-2 000Ianneau0Eciaiaiey a noieiinoe eaieoaea 302 000
Oaeei ia?acii, ia eiiaoe aiaea AeO eiaei ?ino iaoeiainiauo e oeiainiauo
aeoeaia. Yoe aeaiiua naaaeaiu a naiaeioth aaeainiaoth oaaeeoeo noieiinoe
eaieoaea.
Naiaeiay aaeainiaay oaaeeoea noieiinoe eaieoaea AeO
Ia ia/aei aiaeaN/ao eaieoaeaOeiaini-aue n/aoN/ao ia?aioeaieeAe?oaeaIa
eiiaoe aiaeaIaoeiaini-aua aeoeau3370 000181706,72 -300 000 …3851
706,72Oeiaini-aua aeoeau20 000 -66617,6-2000…84617,6EOIAI:3390
000181706,7266617,6298 000 …3936 324,3
Auaiae
1. Iaiaoiaeeii ioeaieoue, yooaeoeaii ee aaei naith aeayoaeueiinoue AeO.
I?e?ino ninoaaee –
3936324,3 / 3390 000 * 100% = 1,16 * 100% = 116%
N o/aoii eioeyoeee:
116% – 110% = 6%.
Yoi aiai?eo ia yooaeoeaiie aeeciaaeayoaeueiinoe.
2. Caoai ioeaieaaaony, e eaeie a?oiia ioiineony aeaiiia AeO.
Aeaiaaeiue aeioiae ia /aeiaaea – ?aniieaaaaiue aeioiae * eiee/anoai
/aeiaae / 12 ian. / i?iaeeoi/iue ieieioi = 5 798 2600 = 2,23
Aeaiiue iieacaoaeue aiai?eo i oii, /oi AeO ioiineony e n?aaeiaio eeanno.
3. Ia iineaaeiai yoaia ioeaieaaaony ea/anoai aeecie.
Eaieoae ia eiiaoe aiaea ninoaaee 80 244 ?oa. ia iaeiiai /aeiaaea (3851
706,72/ 4 /ae. / 12 ian.). Eaieoae ia eiiaoe aiaea i?e ieieiaeueiie
ii?ia aeeeuey ia iaeiiai /aeiaaea (9 ea.i. * 25 000 ?oa. / 12 ian.) = 13
500 ?oa.
E aeaiiui iieacaoaeyi iaiaoiaeeii i?eaaaeoue niioaaonoaaiii 5 798
(278324,32 * 4 / 12) e 2600 (i?iaeeoi/iue ieieioi), iieo/aai 86 042 ?oa.
e 21 350 ?oa.
?acaeaeea oaeoe/aneee eaieoae AeO, ?aaiue 86 042 ?oa., ia ieieiaeueii
iaiaoiaeeiue – 21 350 ?oa., iieo/ei ?acieoeu 4 ?aca. Neaaeiaaoaeueii,
ea/anoai aeecie auoa n?aaeiaai. Iauee auaiae: enneaaeoaiia AeO iiaeii
ioianoe e n?aaeiaio eeanno aeeoaeae ?aaeiia.
Нашли опечатку? Выделите и нажмите CTRL+Enter
