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Финансовый и управленченский учет

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1. Iiiyoey oeiainiaiai e oi?aaeai/aneiai o/aoa

Aooaaeoa?neee o/ao a iaaeaeoia?iaeiie i?aeoeea iaicia/aaony oa?ieiii
“accounting” e aeeth/aao a naay aaaeaiea n/aoia (n/aoiaiaenoai),
ninoaaeaiea oeiainiaie io/aoiinoe, io/aoiinoe aeey iaeiaiauo i?aaiia e
aeey aioo?aiiaai iieueciaaiey, a oaeaea ieaie?iaaiea, eiio?ieue e aiaeec
aeaiiuo.

Aooaaeoa?neee o/ao iiaeii ii?aaeaeeoue eae eioi?iaoeeiiioth nenoaio
nai?a, ia?aaioee e i?aaeinoaaeaiey eioi?iaoeee i aeayoaeueiinoe
i?aaei?eyoey aeey i?eiyoey ?aoaiee ?acee/iuie a?oiiaie iieueciaaoaeae.
Iaeiaei eioi?iaoeey i aeayoaeueiinoe i?aaei?eyoey iaiaeii?iaeia, iiaeao
auoue au?aaeaia a aeaiaaeiuo eee iaoo?aeueiuo iieacaoaeyo,
nenoaiaoece?iaaia oai eee eiui ia?acii. E?iia oiai, iieueciaaoaee
aeaiiie eioi?iaoeee iiaoo i?aaeuyaeyoue e iae ?acee/iua o?aaiaaiey
ioiineoaeueii niiniaa oi?ie?iaaiey e i?aaenoaaeaiey aeaiiuo, noaiaie
aeaoaeecaoeee, a?aiaiiuo ia?aie/aiee.

Aooaaeoa?neee o/ao iiaeii ?acaeaeeoue ia aeaa /anoe (?en. 1.1):

1) oeiainiaue o/ao (financial accounting);

2) oi?aaeai/aneee o/ao (management accounting).

Aooaaeoa?neee o/ao (Accounting)

Oeiainiaue o/ao

(financial accounting)

Oi?aaeai/aneee o/ao

(management accounting).Oeiainiaue o/ao iniiaai ia eioi?iaoeee i
?acoeueoaoao aeayoaeueiinoe i?aaei?eyoey, i?aaeinoaaeyaiie aiaoiei
iieueciaaoaeyi a oi?ia oeiainiaie io/aoiinoe. Aeey eniieueciaaiey
oeiainiaie io/aoiinoe n oeaeueth i?eiyoey ?aoaiee (iai?eia?, eiaanoi?ii
aeey auai?a iaeaieaa i?eaeaeaoaeueiie eiiiaiee n oi/ee c?aiey aeiaeaiey
n?aaenoa) iia aeieaeia oaeiaeaoai?youe ii?aaeaeaiiui o?aaiaaieyi,
auiieiaiea eioi?uo iaania/eaaao nenoaia oeiainiaiai o/aoa. Eioi?iaoeey
aeey oeiainiaiai o/aoa i?aaenoaaeyaony a aeaiaaeiii au?aaeaiee, /oi
iaania/eaaao aa n?aaieiinoue, a?oiie?oaony ii?aaeaeaiiui ia?acii e
?aaeaiaioe?oaony iauai?eiyouie i?aaeeaie (caeiiaie eee noaiaea?oaie
o/aoa).

Oaeei ia?acii, iniiaiie oeaeueth oeiainiaiai o/aoa yaeyaony oi?ie?iaaiea
oeiainiaie io/aoiinoe i?aaei?eyoey aeey oaeiaeaoai?aiey eioi?iaoeeiiiuo
iio?aaiinoae aiaoieo iieueciaaoaeae.

Oi?aaeai/aneee o/ao iniiaai ia eioi?iaoeee, eioi?ay eniieuecoaony aioo?e
i?aaei?eyoey oi?aaeai/aneei ia?niiaeii — iaiaaeaea?aie aeey auai?a
niiniaa aeinoeaeaiey, ioeaiee, aiaeeca e i?iaiice?iaaiey ?acoeueoaoia.
Eioi?iaoeey aeey oi?aaeai/aneiai o/aoa ?aaeaiaioe?oaony oieueei
iio?aaiinoyie iaiaaeaea?ia e iiaeao auoue i?aaenoaaeaia eae a
aeaiaaeiii, oae e a iaoo?aeueiii au?aaeaiee. Aieueoia aieiaiea
oaeaeyaony niiniaai oi?ie?iaaiey naaanoieiinoe ?aaeecoaiie i?iaeoeoeee,
ieaie?iaaieth cao?ao e eiio?ieth ca eniieueciaaieai n?aaenoa.

Oaeei ia?acii, iniiaiay oeaeue oi?aaeai/aneiai o/aoa — iaania/aiea
eioi?iaoeeiiiuo iio?aaiinoae iaiaaeaea?ia i?aaei?eyoey.

Iaiaoiaeeii ioiaoeoue, /oi aeaeaiea o/aoa ia aeaa /anoe ia yaeyaony
aaniethoiui. Oeiainiaue e oi?aaeai/aneee o/ao oanii acaeiinaycaiu, oae
eae iie aace?othony ia iaeiie e oie aea eioi?iaoeee i aeayoaeueiinoe
i?aaei?eyoey, eioi?ay a caaeneiinoe io iacia/aiey ?aaeno?e?oaony e
a?oiie?oaony ii-?aciiio. Aeey oeaeae oi?aaeai/aneiai o/aoa eioi?iaoeey,
i?aaenoaaeyaiay a oeiainiaie io/aoiinoe, iiaeao aeaoaeece?iaaoueny
(iai?eia?, iieacaoaeue au?o/ee io ?aaeecaoeee iiaeao auoue
aeaoaeece?iaai aei oeaiu ca aaeeieoeo eiie?aoiie i?iaeoeoeee) eee,
iaiai?io, iieacaoaee oeiainiaie io/aoiinoe iiaoo yaeyoueny iaiauaieai
?an/aoia, eniieuecoaiuo a nenoaia oi?aaeai/aneiai o/aoa (iai?eia?,
iieacaoaeue naaanoieiinoe). Aeaiiua oeiainiaiai o/aoa iiaoo neoaeeoue
aacie aeey ninoaaeaiey oi?aaeai/aneeo io/aoia (iai?eia?, athaeaeaoia)
eee, iaiai?io, iio?aaiinoe iaiaaeaea?ia iiaoo ii?aaeaeeoue niinia
oi?ie?iaaiey eioi?iaoeee a oeiainiaii o/aoa (iai?eia?, nenoaia
aiaeeoe/aneeo n/aoia).Noaiaoe/ii yoa acaeiinaycue i?aaenoaaeaia ia ?en.
1.2.

?en. 1.2. Acaeiinaycue oeiainiaiai e oi?aaeai/aneiai o/aoa

Aeayoaeueiinoue i?aaei?eyoey 1 Eioi?iaoeey i aeayoaeueiinoe i?aaei?eyoey
Oeiainiaue o/ao Oi?aaeai/aneee o/ao

A oaaeeoea 1.1 iaiauathony iniiaiua e?eoa?ee aeaeaiey eioi?iaoeee e
o/aoa ia oeiainiaue e oi?aaeai/aneee aeaeu a niioaaonoaee n aia?eeaineei
iiaeoiaeii e eeanneoeeaoeee o/aoa, eioi?ue eniieuecoaony e a ?yaea
ae?oaeo no?ai.

Oaaeeoea I. I

N?aaiaiea oeiainiaiai e oi?aaeai/aneiai o/aoa

E?eoa?ee aeaeaieyOeiainiaue o/ao Oi?aaeai/aneee o/ao Iieueciaaoaee
Nenoaia ?aaeno?aoeeeAiaoiea Aeaieiay caienueAioo?aiiea

Ethaay iieaciayE?eoa?ee aeaeaiey Oeiainiaue o/ao Oi?aaeai/aneee o/ao
?aaoee?iaaiea Iaoeeiiaeueiua noaiaea?ou eee caeiiuIa nouanoaoao
Ecia?eoaee Aeaiaaeiua Ethaua Iauaeo I?aaei?eyoea a oeaeiiEthaua
iiae?acaeaeaiey i?aaei?eyoeyIa?eiaee/iinoue Aiae (iniiaiay) Ia
nouanoaoao Iaaeaaeiinoue Iauaeoeaiay (ioeaiea i?ioeuo
niauoee)Noauaeoeaiay (i?iaiiciue oa?aeoa?)E?eoa?ee aeaeaiey Oeiainiaue
o/ao Oi?aaeai/aneee o/ao ?aaoee?iaaiea Iaoeeiiaeueiua noaiaea?ou eee
caeiiuIa nouanoaoao Ecia?eoaee Aeaiaaeiua Ethaua Iauaeo I?aaei?eyoea a
oeaeii Ethaua iiae?acaeaeaiey i?aaei?eyoeyIa?eiaee/iinoue Aiae
(iniiaiay) Ia nouanoaoao Iaaeaaeiinoue Iauaeoeaiay (ioeaiea i?ioeuo
niauoee) Noauaeoeaiay (i?iaiiciue oa?aeoa?)

Oeiainiaue e oi?aaeai/aneee aeaeu o/aoa i?aaeoniao?eaatho
oaeiaeaoai?aiea iio?aaiinoae ?acee/iuo a?oii iieueciaaoaeae. Oeiainiaue
o/ao, oi/iaa aai ?acoeueoao — oeiainiaay io/aoiinoue, aeieaeai
oaeiaeaoai?youe iio?aaiinoe aiaoieo iieueciaaoaeae, n?aaee eioi?uo
iiaeii auaeaeeoue neaaeothuea a?oiiu:

• nianoaaiieee n?aaenoa eiiiaiee (aeoeeiia?u);

• e?aaeeoi?u;

• iioaioeeaeueiua aeoeeiia?u e e?aaeeoi?u;

• iinoaaueee e iieoiaoaee;

• iaeiaiaua i?aaiu;

• neoaeauea eiiiaiee;

• eiinoeueoaiou ii oeiainiaui aii?inai;

• th?enou;

• ?aaoee?othuea i?aaiu e o.ae.

Eaaeaeay a?oiia iieueciaaoaeae eiaao naie eioa?anu a eioi?iaoeee,
i?aaeinoaaeyaiie a oeiainiaie io/aoiinoe i?aaei?eyoey. Aeoeeiia?u (a oii
/enea iioaioeeaeueiua) caeioa?aniaaiu a ioeaiea ?aioaaaeueiinoe
eiiiaiee, aa niiniaiinoe auiea/eaaoue aeeaeaeaiaeu, ioeaiea noaiaie
?eneiaaiiinoe naieo aeiaeaiee aeey i?eiyoey ?aoaiee i iieoiea/i?iaeaaea
aeoeee. E?aaeeoi?u (a oii /enea iioaioeeaeueiua) caeioa?aniaaiu a
niiniaiinoe eiiiaiee auiea/eaaoue i?ioeaiou e aica?auaoue
i?aaeinoaaeaiiua caeiu e e?aaeeou. Iinoaaueeia eioa?anoao aiciiaeiinoue
eiiiaiee iiea/eaaoue naie n/aoa, a iieoiaoaeae — onoie/eainoue ?aaiou
eiiiaiee. Aeey iaeiaiauo i?aaiia iaiaoiaeeia eioi?iaoeey i i?aaeeueiinoe
?an/aoia e oieaoa iaeiaia. Nio?oaeieeia eioa?anoao noaaeeueiinoue
eiiiaiee, aa aiciiaeiinoue iiaaoaoue caaeieaeaiiinoue ii ca?aaioiie
ieaoa e iaineiiiui iaycaoaeuenoaai. Oeiainiaua eiinoeueoaiou e th?enou
eniieuecotho eioi?iaoeeth oeiainiaie io/aoiinoe a caaeneiinoe io
iio?aaiinoae naieo eeeaioia. ?aaoee?othuea i?aaiu caeioa?aniaaiu a
ioeaiea ?acoeueoaoia aeayoaeueiinoe i?aaei?eyoee aeey ii?aaeaeaiey
iieeoeee aa ?aaoee?iaaiey.

A caaeneiinoe io iaoeeiiaeueiuo o?aaeeoeee e neiaeeaoaeny i?aeoeee
?aaoee?iaaiey o/aoa a eaaeaeie no?aia ii?aaeaeaiiay a?oiia
iieueciaaoaeae ea?aao aieaa eee iaiaa aaaeioth ?ieue. Iai?eia?, a
no?aiao n ?acaeouie ?uieaie oeaiiuo aoiaa iniiaiuie iieueciaaoaeyie
yaeythony eiaanoi?u (aeoeeiia?u e aea?aeaoaee iaeeaaoeee) e
i?aaiecaoeee, ?aaoee?othuea oi?aiaeth oeaiiuie aoiaaaie (eiiennee ii
oeaiiui aoiaaai e ae?aeai, ae?aee oeaiiuo aoiaa). A no?aiao, aaea
yeiiiieea a aieueoie noaiaie ?aaoee?oaony ainoaea?noaii, i?ei?eoao
ioaeaaony iaeiaiaui e eiui ainoaea?noaaiiui i?aaiai.

I?eaaaeaiiay eeanneoeeaoeey iieueciaaoaeae ia yaeyaony oieaa?naeueiie. A
eiioeaiooaeueiuo iniiaao INOI a ea/anoaa iniiaiuo a?oii iieueciaaoaeae
auaeaeythony eiaanoi?u, neoaeauea, e?aaeeoi?u, iinoaaueee e oi?aiaua
e?aaeeoi?u, iieoiaoaee, ainoaea?noaaiiua i?aaiu e iauanoaaiiinoue.
Aia?eeaineea aaoi?u (A.A. Needles, H.R. Anderson, J.C. Caldwell)
auaeaeytho oaeea a?oiiu, eae iaiaaeaea?u, iieueciaaoaee n i?yiui
oeiainiaui eioa?anii (nouanoaothuea e iioaioeeaeueiua aeoeeiia?u e
e?aaeeoi?u) e iieueciaaoaee n einaaiiui oeiainiaui eioa?anii (iaeiaiaua,
?aaoee?othuea e ieaie?othuea i?aaiu e ae?.).

Eioi?iaoeey, oi?ie?oaiay a nenoaia oi?aaeai/aneiai o/aoa, ia auoiaeeo ca
?aiee i?aaei?eyoey e aeieaeia oaeiaeaoai?youe iio?aaiinoe aioo?aiieo
iieueciaaoaeae — iaiaaeaea?ia. Io/aou, eioi?ua aioiayony a nenoaia
oi?aaeai/aneiai o/aoa, i?aaeiacia/aiu aeey oaeiaeaoai?aiey
eioi?iaoeeiiiuo iio?aaiinoae iaiaaeaea?ia ?acee/iuo o?iaiae, eioi?ua
ioaa/atho ca ii?aaeaeaiiua o/anoee aeayoaeueiinoe i?aaei?eyoey
(iai?eia?, aiaeec naaanoieiinoe aaeeieoeu i?iaeoeoeee, aiaeec ioeeiiaiee
cao?ao io athaeaeaoiuo iieacaoaeae, athaeaeao aeioiaeia e ?anoiaeia,
eiaanoeoeee e ae?.). Oaeay eioi?iaoeey iiaeao yaeyoueny eiiia?/aneie
oaeiie i?aaei?eyoey.

Eioi?iaoeey aeey oeiainiaiai o/aoa ?aaeno?e?oaony e nenoaiaoece?oaony ia
iniiaa aeaieiie caiene. Oaeie iiaeoiae iicaieyao iaeaieeaaoue
eioi?iaoeeth ia iauaeoao o/aoa e eiio?iee?iaaoue eo, a caoai
nenoaiaoece?iaaoue yoo eioi?iaoeeth a aeaea oeiainiaie io/aoiinoe. Any
nenoaia iiaeaioiaee oeiainiaie io/aoiinoe iniiaaia ia aeaieiie caiene
(eiaaea ethaay iia?aoeey caienuaaaony aeaaaeaeu: ii aeaaaoo iaeiiai
n/aoa (n/aoia) e e?aaeeoo ae?oaiai n/aoa (n/aoia) a iaeeiaeiaie noiia).

Eioi?iaoeey aeey oi?aaeai/aneiai o/aoa ia caaeneo io aeaieiie caiene.
Nai? eioi?iaoeee aaaeaony ia iniiaa iio?aaiinoae iaiaaeaea?ia.
Oi?aaeai/aneea io/aou iiaoo eiaoue aeae oaaeeoe, noai, a?aoeeia e o.i.

Oeiainiaay io/aoiinoue aioiaeony iaiaaeaea?aie i?aaei?eyoey, a
eniieuecoaony aiaoieie iieueciaaoaeyie. A nayce n yoei iiaeaioiaea
oeiainiaie io/aoiinoe aeieaeia inouanoaeyoueny ii ii?aaeaeaiiui
i?aaeeai, eioi?ua ca?aiaa ecaanoiu e iieueciaaoaeyi, e iaiaaeaea?ai,
aneaaenoaea /aai oeiainiaue o/ao ?aaoee?oaony eeai noaiaea?oaie o/aoa,
eioi?ua ?ac?aaaouaathony i?ioanneiiaeueiuie i?aaiecaoeeyie (iai?eia?, a
NOA), eeai caeiiiaeaoaeuenoaii. Iniiaiie oeaeueth ?aaoee?iaaiey
oeiainiaiai o/aoa yaeyaony caueoa aiaoieo iieueciaaoaeae io aiciiaeiiai
eneaaeaiey ?aaeueiuo ?acoeueoaoia aeayoaeueiinoe i?aaei?eyoey e
i?iecaiea a eo i?aaenoaaeaiee, iineieueeo aaeaeaaoiua ?aoaiey iiaoo
i?eieiaoueny oieueei ia iniiaa iauaeoeaiie e iaeiicia/ii o?aeooaiie
eioi?iaoeee. Noaiaea?ou o/aoa (eee caeiiiaeaoaeuenoai) i?aaeienuaatho
i?aaeea oeiainiaiai o/aoa, eioi?ua aeieaeiu niaethaeaoueny i?e
iiaeaioiaea e i?aaenoaaeaiee oeiainiaie io/aoiinoe.

Niaea?aeaiea oi?aaeai/aneeo io/aoia iaoneiaeaii oieueei iio?aaiinoyie
iaiaaeaea?ia, iiyoiio ninoaaeaiea io/aoia ia ?aaoee?oaony ia
ainoaea?noaaiiii o?iaia. Iiiaiia?acea oi?aaeai/aneeo ?aoaiee
iaoneiaeeaaao eniieueciaaiea ?acee/iuo iaoiaeia, iiaeoiaeia e i?aaee a
eaaeaeii eiie?aoiii neo/aa. I?aaiecaoeey oi?aaeai/aneiai o/aoa aioo?e
i?aaei?eyoey iiaeao auoue ii?aaeaeaiiui ia?acii noaiaea?oece?iaaia aeey
?aoaiey iaeiioeiiuo caaea/ (iai?eia?, athaeaeao aeioiaeia e ?anoiaeia
iiaeao aioiaeoueny ii ii?aaeaeaiiiio oi?iaoo), iaeiaei a oeaeii
oi?aaeai/aneee o/ao ia iiaeao yaeyoueny i?aaeiaoii oieoeoee?iaaiey.

Nenoaia oeiainiaiai o/aoa i?aaenoaaeyao eioi?iaoeeth a aeaiaaeiii
au?aaeaiee aeey iaania/aiey n?aaieiinoe aeaiiuo i aeayoaeueiinoe
i?aaei?eyoey ai a?aiaiiii (ii n?aaiaieth n i?ioeuie ia?eiaeaie) e
i?ino?ainoaaiiii (ii n?aaiaieth n ae?oaeie i?aaei?eyoeyie) aniaeoao.
Iniiaiui ecia?eoaeai oeiainiaiai o/aoa e io/aoiinoe yaeyaony aeaiaaeiay
aaeeieoea — aeieea?, ooio, aa?i, ?oaeue e o.ae. A iineaaeiea aiaeu
ioaeeeoaiay oeiainiaay io/aoiinoue eiiiaiee aeeth/aao ana aieueoa “ia
aeaiaaeiie” eioi?iaoeee (iai?eia?, aiaeec iauaiia i?iecaiaenoaa,
/eneaiiinoe ?aaioieeia, iienaiea aaia?aoe/aneeo e io?aneaauo naaiaioia
aeciana), iaeiaei iia iineo eeoue aniiiiaaoaeueiue oa?aeoa?. Ana oi?iu
oeiainiaie io/aoiinoe (aaeain, io/ao i i?eaueyo e oauoeao, io/ao i
aeaeaeaiee aeaiaaeiuo n?aaenoa e ae?.) i?aaenoaaeaiu a aeaiaaeiuo
aaeeieoeao, e any nenoaia oeiainiaiai o/aoa iino?iaia ia aeaiaaeiii
ecia?aiee oicyenoaaiiuo iia?aoeee.

Aeey oi?aaeai/aneiai o/aoa ia nouanoaoao aaeeiiai ecia?eoaey, /oi
iaoneiaeaii iiiaiia?aceai oi?aaeai/aneeo ?aoaiee. A eaaeaeii eiie?aoiii
neo/aa iaiaaeaea?u eniieuecotho oio ecia?eoaeue (aeaiaaeiue,
iaoo?aeueiue, i?ioeaioiue e o.i.), eioi?ue iaiaoiaeei aeey ?aoaiey
aeaiiie i?iaeaiu.

Iauaeoii oeiainiaiai o/aoa yaeyaony i?aaei?eyoea a oeaeii, iineieueeo
aiaoiea iieueciaaoaee caeioa?aniaaiu a niaieoiiuo ?acoeueoaoao aai
aeayoaeueiinoe. Eiaiii oaeay eioi?iaoeey iicaieyao ioeaieaaoue
aeayoaeueiinoue i?aaei?eyoey e i?eieiaoue yeiiiie/aneea ?aoaiey
(iai?eia?, ia eiaanoe?iaaiee n?aaenoa).

Iauaeoii oi?aaeai/aneiai o/aoa iiaeao yaeyoueny eae i?aaei?eyoea a
oeaeii, oae e ioaeaeueiua aai /anoe (iia?aoeeiiiua iiae?acaeaeaiey,
oeaio?u cao?ao, io?aneaaua naaiaiou e o.i.). A nenoaia oi?aaeaiey
i?aaei?eyoeai oi?aaeai/aneea ?aoaiey i?eieiathony ia ?acee/iuo o?iaiyo,
iiyoiio oi?aaeai/aneee o/ao aeieaeai iaania/eaaoue aeey ieo ?acee/ioth
eioi?iaoeeth. A caaeneiinoe io oiai, ia eaeii o?iaia aoaeao i?eiyoi
?aoaiea iaiaaeaea?aie, oa eee eiay /anoue i?aaei?eyoey aunooiaao
iauaeoii oi?aaeai/aneiai o/aoa.

?acoeueoaoii oeiainiaiai o/aoa yaeyaony oeiainiaay io/aoiinoue, eioi?ay
i?aaeinoaaeyaony aiaoiei iieueciaaoaeyi n ii?aaeaeaiiie
ia?eiaee/iinoueth. *anoioa ninoaaeaiey oeiainiaie io/aoiinoe
?aaeaiaioe?oaony iio?aaiinoyie aiaoieo iieueciaaoaeae. O?aaeeoeeiiii a
ca?oaaaeiuo no?aiao iniiaiui ia?eiaeii ninoaaeaiey oeiainiaie io/aoiinoe
yaeyaony aiae (i?e/ai eiiaoe oeiainiaiai aiaea iaiaycaoaeueii niaiaaeaao
n eiioeii eaeaiaea?iiai). A iineaaeiaa a?aiy ana /aua ioaeeeoaony
eaa?oaeueiay eee aeaaea iany/iay io/aoiinoue, oioy aa niaea?aeaiea iaiaa
iiae?iaii, /ai niaea?aeaiea aiaeiaie io/aoiinoe. Ia?eiaee/iinoue
oeiainiaie io/aoiinoe iaoneiaeaia oai, /oi i?e iai?a?uaiinoe
oicyenoaaiiie aeayoaeueiinoe aa ?acoeueoaou iiaeii ioeaieoue, eeoue
caoeene?iaaa eo ia ii?aaeaeaiiue iiiaio a?aiaie. Oai?aoe/anee
oeiainiaoth io/aoiinoue iiaeii ninoaaeyoue iinea eaaeaeie oicyenoaaiiie
iia?aoeee, iaeiaei yoi iaoeaeaniia?acii.

Ia?eiaee/iinoue ninoaaeaiey io/aoia a nenoaia oi?aaeai/aneiai o/aoa
iaoneiaeaia oieueei iio?aaiinoyie iaiaaeaea?ia, iiyoiio aeanoeie
ia?eiaee/iinoe oi?aaeai/aneiai o/aoa ia nouanoaoao. Aeey ?aoaiey
ii?aaeaeaiiuo oi?aaeai/aneeo caaea/ oi?aaeai/aneea io/aou iiaoo
ninoaaeyoueny eae ?aaoey?ii, oae e ii ia?a iaiaoiaeeiinoe.

Eioi?iaoeey, io?aaeaaiay a oeiainiaie io/aoiinoe aeey aiaoieo
iieueciaaoaeae, i?aaenoaaeyao niaie aeaiiua i i?ioeuo niauoeyo. A nayce
n yoei n/eoaaony, /oi eioi?iaoeey a nenoaia oeiainiaiai o/aoa iaeaaeaao
ea/anoaii iauaeoeaiinoe. Iauaeoeaiinoue eioi?iaoeee iaoneiaeaia
iio?aaiinoyie iieueciaaoaeae. Iaiaaeaea?ai oaeay iauaeoeaiinoue
iaiaoiaeeia aeey ea/anoaaiiiai oi?aaeaiey. Aiaoiei iieueciaaoaeyi aeey
i?eiyoey aaeaeaaoiuo ?aoaiee iauaeoeaiinoue oaeaea iaiaoiaeeia
(iauaeoeaiia i?aaenoaaeaiea eioi?iaoeee ia anaaaea iaania/eaaaony
iaiaaeaea?aie aeia?iaieueii, iiyoiio noaiaea?ou o/aoa aeieaeiu auoue
iai?aaeaiu ia iaania/aiea o?aaiaaiey iauaeoeaiinoe).

Eioi?iaoeey, eniieuecoaiay a nenoaia oi?aaeai/aneiai o/aoa, eeoue
/anoe/ii iniiaaia ia i?ioeuo niauoeyo e ai iiiaeo neo/ayo iineo
i?iaiiciue oa?aeoa?. Ianiio?y ia iauaeoeaiinoue aiaeece?oaiuo aeaiiuo
aeey i?eiyoey ?aoaiee eniieuecothony e i?iaiiciua ioeaiee (iai?eia?, i?e
i?iaiice?iaaiee ?inoa iauaia i?iecaiaenoaa ca iniiao aa?oony iauaeoeaiua
aeaiiua i?ioeuo eao, a oi a?aiy eae oaii ?inoa yaeyaony i?iaiiciie
ioeaieie). A nayce n yoei eioi?iaoeey a nenoaia oi?aaeai/aneiai o/aoa
iaeaaeaao ea/anoaii noauaeoeaiinoe.

Oaeiau iniiaiua ioee/ey oeiainiaiai e oi?aaeai/aneiai o/aoa.

A aeaiiie ?aaioa ?anniao?eaaaony oieueei oeiainiaue o/ao eae iaeaieaa
aeeceee e o?aaeeoeeiiii nouanoaiaaaoaio a ?inneeneie i?aeoeea
aooaaeoa?neiio o/aoo, iiyoiio oa?ieiu “oeiainiaue o/ao” e “aooaaeoa?neee
o/ao” a aeaeueiaeoai aoaeoo eniieueciaaoueny eae neiiieiu.

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