Судебная экономическая экспертиза. Практикум. Учебное пособие для студентов вузов, обучающихся по специальностям «Бухгалтерский учет и аудит», «Финанс
.pdf
0505411002
|
ɉɅȺɌȿɀɇɈȿ ɉɈɊɍɑȿɇɂȿ ʋ |
|
|
||||||||||
ȾȺɌȺ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɇɚɢɦɟɧɨɜɚɧɢɟ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
|
|
|
|
|
|
|
|
|
|
|
ȾȿȻȿɌ |
|
|
|
|
|
|
|
|
|
ɂɇɇ |
|
|
|
|
|
|
|
|
|
|
|
|
|||||
ɫɱɟɬ ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
|
|
|
|
|
|
ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
||
ɇɚɢɦɟɧɨɜɚɧɢɟ |
|
|
|
|
|
|
|
|
Ʉɨɞ ɛɚɧɤɚ |
|
|
||
|
|
|
|
|
|
|
|
|
|||||
ɛɚɧɤɚ ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
|
|
|
|
|
|
ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
||
ɋɍɆɆȺ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɇɚɢɦɟɧɨɜɚɧɢɟ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɩɨɥɭɱɚɬɟɥɹ |
|
|
|
|
|
|
|
|
|
|
|
|
|
ɄɊȿȾɂɌ |
|
|
|
|
|
|
|
|
|
ɂɇɇ |
|
|
|
|
|
|
|
|
|
|
|
|
|||||
ɫɱɟɬ ɩɨɥɭɱɚɬɟɥɹ |
|
|
|
|
|
|
|
|
ɩɨɥɭɱɚɬɟɥɹ |
|
|
||
ɇɚɢɦɟɧɨɜɚɧɢɟ |
|
|
|
|
|
|
|
|
Ʉɨɞ ɛɚɧɤɚ |
|
|
||
|
|
|
|
|
|
|
|
|
|||||
ɛɚɧɤɚ ɩɨɥɭɱɚɬɟɥɹ |
|
|
|
|
|
|
|
|
ɩɨɥɭɱɚɬɟɥɹ |
|
|
||
ɋɭɦɦɚ ɩɪɨɩɢɫɶɸ |
|
|
|
|
|
|
|
|
|
|
|
|
|
Ⱦɟɬɚɥɢ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɩɥɚɬɟɠɚ |
|
|
|
|
|
|
|
|
|
|
|
|
|
Ɋɭɤɨɜɨɞɢɬɟɥɶ |
|
|
|
|
|
|
Ƚɥɚɜɧɵɣ |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|||||
|
(ɩɨɞɩɢɫɶ) |
|
|
ɛɭɯɝɚɥɬɟɪ |
|
(ɩɨɞɩɢɫɶ) |
|||||||
Ɇ.ɉ. |
|
|
|
|
|
|
|
|
|
||||
ȻȺɇɄ |
ɉɪɨɜɟɪɟɧ |
|
Ɉɞɨɛɪɟɧ |
|
|
|
ɉɪɨɜɟɞɟɧɨ ɛɚɧɤɨɦ |
||||||
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
81
ɁȺȾȺɇɂȿ 13. Ɂɚɩɨɥɧɟɧɢɟ ɞɨɤɭɦɟɧɬɨɜ ɩɨ ɯɨɡɹɣɫɬɜɟɧɧɨɣ ɨɩɟɪɚɰɢɢ
ɉɨɥɭɱɟɧɵ ɫ ɪɚɫɱɟɬɧɨɝɨ ɫɱɟɬɚ ɧɚɥɢɱɧɵɟ ɫɱɟɬɚ ɜ ɤɚɫɫɭ ɩɪɟɞɩɪɢɹɬɢɹ ɞɥɹ ɜɵɩɥɚɬɵ ɡɚɪɚɛɨɬɧɨɣ ɩɥɚɬɵ, ɧɚ ɤɨɦɚɧɞɢɪɨɜɤɢ, ɯɨɡɹɣɫɬɜɟɧɧɵɟ ɪɚɫɯɨɞɵ
ɍɧɢɮɢɰɢɪɨɜɚɧɧɚɹ ɮɨɪɦɚ ʋ ɄɈ-4 ɍɬɜɟɪɠɞɟɧɚ ɩɨɫɬɚɧɨɜɥɟɧɢɟɦ Ƚɨɫɤɨɦɫɬɚɬɚ Ɋɨɫɫɢɢ ɨɬ 18.08.98 ɝ. ʋ 88
Ʉɨɞ
Ɏɨɪɦɚ ɩɨ ɈɄɍȾ |
0310004 |
ɩɨ ɈɄɉɈ
ɨɪɝɚɧɢɡɚɰɢɹ
ɫɬɪɭɤɬɭɪɧɨɟ ɩɨɞɪɚɡɞɟɥɟɧɢɟ
ɄȺɋɋɈȼȺə ɄɇɂȽȺ
ɧɚ ɝ.
82
Ʉɚɫɫɚ ɡɚ |
« |
|
» |
|
|
|
|
ɝ. |
Ʌɢɫɬ |
|
|
|
|
|
|
|
|
|
|
|
|||||
ɇɨɦɟɪ |
|
Ɉɬ ɤɨɝɨ ɩɨɥɭɱɟɧɨ |
ɇɨɦɟɪ |
|
ɉɪɢɯɨɞ, |
Ɋɚɫɯɨɞ, |
|
|||||
ɞɨɤɭ- |
|
ɢɥɢ ɤɨɦɭ ɜɵɞɚɧɨ |
ɤɨɪɪɟɫɩɨɧɞɢ- |
|
ɪɭɛ. ɤɨɩ. |
ɪɭɛ. ɤɨɩ. |
|
|||||
ɦɟɧɬɚ |
|
|
|
|
|
ɪɭɸɳɟɝɨ ɫɱɟɬɚ, |
|
|
|
|
||
|
|
|
|
|
|
ɫɭɛɫɱɟɬɚ |
|
|
|
|
||
1 |
|
|
2 |
|
|
3 |
|
|
4 |
5 |
|
|
|
|
|
|
|
Ɉɫɬɚɬɨɤ |
ɧɚ ɧɚɱɚɥɨ ɞɧɹ |
|
|
ɏ |
|
||
ɉɈɅȿ ȾɅə ɉɈȾɒɂȼɄɂ |
|
|
|
|
|
Ʌɢɧɢɹ ɨɬɪɟɡɚ |
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɉɟɪɟɧɨɫ
Ɉɛɪɚɡɟɰ 3, 5, 7, 9 ɢ ɬ. ɞ. ɫɬɪɚɧɢɰ ɮɨɪɦɵ ʋ ɄɈ-4
ɇɨɦɟɪ |
Ɉɬ ɤɨɝɨ ɩɨɥɭɱɟɧɨ |
ɇɨɦɟɪ |
ɉɪɢɯɨɞ, |
Ɋɚɫɯɨɞ, |
ɞɨɤɭ- |
ɢɥɢ ɤɨɦɭ ɜɵɞɚɧɨ |
ɤɨɪɪɟɫɩɨɧɞɢ- |
ɪɭɛ. ɤɨɩ. |
ɪɭɛ. ɤɨɩ. |
ɦɟɧɬɚ |
|
ɪɭɸɳɟɝɨ ɫɱɟɬɚ, |
|
|
|
|
ɫɭɛɫɱɟɬɚ |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɂɬɨɝɨ ɡɚ ɞɟɧɶ |
|
|
||
|
Ɉɫɬɚɬɨɤ ɧɚ ɤɨɧɟɰ ɞɧɹ |
ɏ |
|||
ɜ ɬɨɦ ɱɢɫɥɟ ɧɚ ɡɚɪɚɛɨɬɧɭɸ ɩɥɚɬɭ, ɜɵɩɥɚɬɵ |
|
|
|||
ɫɨɰɢɚɥɶɧɨɝɨ ɯɚɪɚɤɬɟɪɚ ɢ ɫɬɢɩɟɧɞɢɢ |
ɏ |
||||
Ʉɚɫɫɢɪ |
|
|
|||
|
ɩɨɞɩɢɫɶ |
|
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
|
Ɂɚɩɢɫɢ ɜ ɤɚɫɫɨɜɨɣ ɤɧɢɝɟ ɩɪɨɜɟɪɢɥ ɢ ɞɨɤɭɦɟɧɬɵ ɜ ɤɨɥɢɱɟɫɬɜɟ
ɩɪɢɯɨɞɧɵɯ ɢ
ɩɪɨɩɢɫɶɸ
ɪɚɫɯɨɞɧɵɯ
ɩɪɨɩɢɫɶɸ
ɩɨɥɭɱɢɥ. Ȼɭɯɝɚɥɬɟɪ
ɩɨɞɩɢɫɶ |
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
Ʉɚɫɫɚ ɡɚ |
« |
|
» |
|
|
|
|
ɝ. |
Ʌɢɫɬ |
|
|
|
|
|
|
|
|
|
|
|
|||||
ɇɨɦɟɪ |
|
Ɉɬ ɤɨɝɨ ɩɨɥɭɱɟɧɨ |
ɇɨɦɟɪ |
|
ɉɪɢɯɨɞ, |
Ɋɚɫɯɨɞ, |
|
|||||
ɞɨɤɭ- |
|
ɢɥɢ ɤɨɦɭ ɜɵɞɚɧɨ |
ɤɨɪɪɟɫɩɨɧɞɢ- |
|
ɪɭɛ. ɤɨɩ. |
ɪɭɛ. ɤɨɩ. |
|
|||||
ɦɟɧɬɚ |
|
|
|
|
|
ɪɭɸɳɟɝɨ ɫɱɟɬɚ, |
|
|
|
|
||
|
|
|
|
|
|
ɫɭɛɫɱɟɬɚ |
|
|
|
|
||
1 |
|
|
2 |
|
|
3 |
|
|
4 |
5 |
|
|
|
|
|
|
|
Ɉɫɬɚɬɨɤ |
ɧɚ ɧɚɱɚɥɨ ɞɧɹ |
|
|
ɏ |
|
||
ɉɈɅȿ ȾɅə ɉɈȾɒɂȼɄɂ |
|
|
|
|
|
Ʌɢɧɢɹ ɨɬɪɟɡɚ |
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɉɟɪɟɧɨɫ
Ɉɛɪɚɡɟɰ 4, 6, 8, 10 ɢ ɬ. ɞ. ɫɬɪɚɧɢɰ ɮɨɪɦɵ ʋ ɄɈ-4
ɇɨɦɟɪ |
Ɉɬ ɤɨɝɨ ɩɨɥɭɱɟɧɨ |
ɇɨɦɟɪ |
ɉɪɢɯɨɞ, |
Ɋɚɫɯɨɞ, |
ɞɨɤɭ- |
ɢɥɢ ɤɨɦɭ ɜɵɞɚɧɨ |
ɤɨɪɪɟɫɩɨɧɞɢ- |
ɪɭɛ. ɤɨɩ. |
ɪɭɛ. ɤɨɩ. |
ɦɟɧɬɚ |
|
ɪɭɸɳɟɝɨ ɫɱɟɬɚ, |
|
|
|
|
ɫɭɛɫɱɟɬɚ |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɂɬɨɝɨ ɡɚ ɞɟɧɶ |
|
|
||
|
Ɉɫɬɚɬɨɤ ɧɚ ɤɨɧɟɰ ɞɧɹ |
ɏ |
|||
ɜ ɬɨɦ ɱɢɫɥɟ ɧɚ ɡɚɪɚɛɨɬɧɭɸ ɩɥɚɬɭ, ɜɵɩɥɚɬɵ |
|
|
|||
ɫɨɰɢɚɥɶɧɨɝɨ ɯɚɪɚɤɬɟɪɚ ɢ ɫɬɢɩɟɧɞɢɢ |
ɏ |
||||
Ʉɚɫɫɢɪ |
|
|
|||
|
ɩɨɞɩɢɫɶ |
|
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
|
Ɂɚɩɢɫɢ ɜ ɤɚɫɫɨɜɨɣ ɤɧɢɝɟ ɩɪɨɜɟɪɢɥ ɢ ɞɨɤɭɦɟɧɬɵ ɜ ɤɨɥɢɱɟɫɬɜɟ
ɩɪɢɯɨɞɧɵɯ ɢ
ɩɪɨɩɢɫɶɸ
ɪɚɫɯɨɞɧɵɯ
ɩɪɨɩɢɫɶɸ
ɩɨɥɭɱɢɥ. Ȼɭɯɝɚɥɬɟɪ
ɩɨɞɩɢɫɶ |
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
84
ȼ ɷɬɨɣ ɤɧɢɝɟ ɩɪɨɧɭɦɟɪɨɜɚɧɨ ɢ ɩɪɨɲɧɭɪɨɜɚɧɨ |
|
|
ɥɢɫɬɨɜ. |
|
|
|
|
|||||||||
Ɇ. ɉ. (ɲɬɚɦɩɚ) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
||||
Ɋɭɤɨɜɨɞɢɬɟɥɶ ɨɪɝɚɧɢɡɚɰɢɢ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɞɨɥɠɧɨɫɬɶ |
|
|
|
|
|
|
ɩɨɞɩɢɫɶ |
|
|
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
|||
Ƚɥɚɜɧɵɣ ɛɭɯɝɚɥɬɟɪ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɩɨɞɩɢɫɶ |
|
|
|
|
|
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
|
|
|
|
|||
« |
|
» |
|
|
|
|
|
ɝ. |
||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
85
(ɧɚɡɜɚɧɢɟ ɛɚɧɤɚ)
(ɚɞɪɟɫ ɛɚɧɤɚ)
(ɪɟɤɜɢɡɢɬɵ ɛɚɧɤɚ)
ȼɵɩɢɫɤɚ ɢɡ ɥɢɰɟɜɨɝɨ ɫɱɟɬɚ
ɡɚ ____________________________
ɋɱɟɬ
ȼɯɨɞɹɳɢɣ ɨɫɬɚɬɨɤ: |
|
|
Ⱦɚɬɚ ɩɨɫɥɟɞɧɟɝɨ ɞɜɢɠɟɧɢɹ ɩɨ ɫɱɟɬɭ ______________ |
|
|
||||
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
Ⱦɚɬɚ |
ȼɈ |
ɇɨɦ. ɞɨɤ. |
ɇɨɦ. ɞɨɤ. |
ȻɂɄ ɛɚɧɤɚ ɤɨɪɪ. |
Ʉɨɪɪ. ɫɱɟɬ |
ɋɱɟɬ ɩɥɚɬɟɥɶɳɢɤɚ |
ɋɱɟɬ ɩɨɥɭɱɚɬɟɥɹ |
Ⱦɟɛɟɬ |
Ʉɪɟɞɢɬ |
ɩɪɨɜɨɞɤɢ |
|
ɛɚɧɤɚ |
ɤɥɢɟɧɬɚ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ⱦɨɤɭɦɟɧɬɨɜ:
ɂɬɨɝɨ ɨɛɨɪɨɬɵ:
ɂɫɯɨɞɹɳɢɣ ɨɫɬɚɬɨɤ:
ȼɵɩɢɫɤɭ ɩɨɞɝɨɬɨɜɢɥ ____________________________________________________________________________________
0505411002
ɉɅȺɌȿɀɇɈȿ ɉɈɊɍɑȿɇɂȿ ʋ
ȾȺɌȺ |
|
|
|
|
|
|
|
|
|
|
|
|
ɇɚɢɦɟɧɨɜɚɧɢɟ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
|
|
|
|
|
|
|
|
|
|
ȾȿȻȿɌ |
|
|
|
|
|
|
|
|
ɂɇɇ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
ɫɱɟɬ ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
|
|
|
|
|
ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
||
ɇɚɢɦɟɧɨɜɚɧɢɟ |
|
|
|
|
|
|
|
Ʉɨɞ ɛɚɧɤɚ |
|
|
||
|
|
|
|
|
|
|
|
|
||||
ɛɚɧɤɚ ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
|
|
|
|
|
ɩɥɚɬɟɥɶɳɢɤɚ |
|
|
||
ɋɍɆɆȺ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɇɚɢɦɟɧɨɜɚɧɢɟ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɩɨɥɭɱɚɬɟɥɹ |
|
|
|
|
|
|
|
|
|
|
|
|
ɄɊȿȾɂɌ |
|
|
|
|
|
|
|
|
ɂɇɇ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
ɫɱɟɬ ɩɨɥɭɱɚɬɟɥɹ |
|
|
|
|
|
|
|
ɩɨɥɭɱɚɬɟɥɹ |
|
|
||
ɇɚɢɦɟɧɨɜɚɧɢɟ |
|
|
|
|
|
|
|
Ʉɨɞ ɛɚɧɤɚ |
|
|
||
|
|
|
|
|
|
|
|
|
||||
ɛɚɧɤɚ ɩɨɥɭɱɚɬɟɥɹ |
|
|
|
|
|
|
|
ɩɨɥɭɱɚɬɟɥɹ |
|
|
||
ɋɭɦɦɚ ɩɪɨɩɢɫɶɸ |
|
|
|
|
|
|
|
|
|
|
|
|
Ⱦɟɬɚɥɢ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɩɥɚɬɟɠɚ |
|
|
|
|
|
|
|
|
|
|
|
|
Ɋɭɤɨɜɨɞɢɬɟɥɶ |
|
|
|
|
|
Ƚɥɚɜɧɵɣ |
|
|
|
|||
|
|
|
|
|
|
|
|
|||||
|
(ɩɨɞɩɢɫɶ) |
|
|
ɛɭɯɝɚɥɬɟɪ |
|
(ɩɨɞɩɢɫɶ) |
||||||
Ɇ.ɉ. |
|
|
|
|
|
|
|
|
||||
|
ɉɪɨɜɟɪɟɧ |
|
Ɉɞɨɛɪɟɧ |
|
|
ɉɪɨɜɟɞɟɧɨ ɛɚɧɤɨɦ |
||||||
|
ȻȺɇɄ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
87
ɁȺȾȺɇɂȿ 14. Ɂɚɩɨɥɧɟɧɢɟ ɞɨɤɭɦɟɧɬɨɜ ɩɨ ɯɨɡɹɣɫɬɜɟɧɧɨɣ ɨɩɟɪɚɰɢɢ
ȼɵɩɥɚɱɟɧɨ ɢɡ ɤɚɫɫɵ ɩɪɟɞɩɪɢɹɬɢɹ
ɍɧɢɮɢɰɢɪɨɜɚɧɧɚɹ ɮɨɪɦɚ ʋ ɄɈ-4
ɍɬɜɟɪɠɞɟɧɚ ɩɨɫɬɚɧɨɜɥɟɧɢɟɦ Ƚɨɫɤɨɦɫɬɚɬɚ Ɋɨɫɫɢɢ ɨɬ 18.08.98 ɝ. ʋ 88
Ʉɨɞ
Ɏɨɪɦɚ ɩɨ ɈɄɍȾ |
0310004 |
ɩɨ ɈɄɉɈ
ɨɪɝɚɧɢɡɚɰɢɹ
ɫɬɪɭɤɬɭɪɧɨɟ ɩɨɞɪɚɡɞɟɥɟɧɢɟ
ɄȺɋɋɈȼȺə ɄɇɂȽȺ
ɧɚ ɝ.
88
|
Ʉɚɫɫɚ ɡɚ |
« |
|
» |
|
|
|
|
|
ɝ. |
Ʌɢɫɬ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
|
ɇɨɦɟɪ |
|
Ɉɬ ɤɨɝɨ ɩɨɥɭɱɟɧɨ |
ɇɨɦɟɪ |
|
|
ɉɪɢɯɨɞ, |
|
Ɋɚɫɯɨɞ, |
|||||||
|
ɞɨɤɭ- |
|
ɢɥɢ ɤɨɦɭ ɜɵɞɚɧɨ |
ɤɨɪɪɟɫɩɨɧɞɢ- |
|
|
ɪɭɛ. ɤɨɩ. |
|
ɪɭɛ. ɤɨɩ. |
|
||||||
|
ɦɟɧɬɚ |
|
|
|
|
|
ɪɭɸɳɟɝɨ ɫɱɟɬɚ, |
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
ɫɭɛɫɱɟɬɚ |
|
|
|
|
|
|
|
||
|
1 |
|
|
2 |
|
|
3 |
|
|
|
4 |
|
5 |
|
|
|
|
|
|
|
|
|
Ɉɫɬɚɬɨɤ |
ɧɚ ɧɚɱɚɥɨ ɞɧɹ |
|
|
|
|
ɏ |
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɉɈɅȿ ȾɅə ɉɈȾɒɂȼɄɂ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ʌɢɧɢɹ ɨɬɪɟɡɚ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɉɟɪɟɧɨɫ
Ɉɛɪɚɡɟɰ 3, 5, 7, 9 ɢ ɬ. ɞ. ɫɬɪɚɧɢɰ ɮɨɪɦɵ ʋ ɄɈ-4
ɇɨɦɟɪ |
Ɉɬ ɤɨɝɨ ɩɨɥɭɱɟɧɨ |
ɇɨɦɟɪ |
ɉɪɢɯɨɞ, |
Ɋɚɫɯɨɞ, |
ɞɨɤɭ- |
ɢɥɢ ɤɨɦɭ ɜɵɞɚɧɨ |
ɤɨɪɪɟɫɩɨɧɞɢ- |
ɪɭɛ. ɤɨɩ. |
ɪɭɛ. ɤɨɩ. |
ɦɟɧɬɚ |
|
ɪɭɸɳɟɝɨ ɫɱɟɬɚ, |
|
|
|
|
ɫɭɛɫɱɟɬɚ |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɂɬɨɝɨ ɡɚ ɞɟɧɶ |
|
|
|
||
|
|
Ɉɫɬɚɬɨɤ ɧɚ ɤɨɧɟɰ ɞɧɹ |
|
ɏ |
||||
ɜ ɬɨɦ ɱɢɫɥɟ ɧɚ ɡɚɪɚɛɨɬɧɭɸ ɩɥɚɬɭ, ɜɵɩɥɚɬɵ |
|
|
|
|||||
|
ɫɨɰɢɚɥɶɧɨɝɨ ɯɚɪɚɤɬɟɪɚ ɢ ɫɬɢɩɟɧɞɢɢ |
|
ɏ |
|||||
Ʉɚɫɫɢɪ |
|
|
|
|||||
|
|
ɩɨɞɩɢɫɶ |
|
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
|
||
Ɂɚɩɢɫɢ ɜ ɤɚɫɫɨɜɨɣ ɤɧɢɝɟ ɩɪɨɜɟɪɢɥ ɢ ɞɨɤɭɦɟɧɬɵ ɜ ɤɨɥɢɱɟɫɬɜɟ
ɩɪɢɯɨɞɧɵɯ ɢ
ɩɪɨɩɢɫɶɸ
ɪɚɫɯɨɞɧɵɯ
ɩɪɨɩɢɫɶɸ
ɩɨɥɭɱɢɥ. Ȼɭɯɝɚɥɬɟɪ
ɩɨɞɩɢɫɶ |
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
|
Ʉɚɫɫɚ ɡɚ |
« |
|
» |
|
|
|
|
|
ɝ. |
Ʌɢɫɬ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
|
ɇɨɦɟɪ |
|
Ɉɬ ɤɨɝɨ ɩɨɥɭɱɟɧɨ |
ɇɨɦɟɪ |
|
|
ɉɪɢɯɨɞ, |
|
Ɋɚɫɯɨɞ, |
|||||||
|
ɞɨɤɭ- |
|
ɢɥɢ ɤɨɦɭ ɜɵɞɚɧɨ |
ɤɨɪɪɟɫɩɨɧɞɢ- |
|
|
ɪɭɛ. ɤɨɩ. |
|
ɪɭɛ. ɤɨɩ. |
|
||||||
|
ɦɟɧɬɚ |
|
|
|
|
|
ɪɭɸɳɟɝɨ ɫɱɟɬɚ, |
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
ɫɭɛɫɱɟɬɚ |
|
|
|
|
|
|
|
||
|
1 |
|
|
2 |
|
|
3 |
|
|
|
4 |
|
5 |
|
|
|
|
|
|
|
|
|
Ɉɫɬɚɬɨɤ |
ɧɚ ɧɚɱɚɥɨ ɞɧɹ |
|
|
|
|
ɏ |
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɉɈɅȿ ȾɅə ɉɈȾɒɂȼɄɂ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Ʌɢɧɢɹ ɨɬɪɟɡɚ |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɉɟɪɟɧɨɫ
Ɉɛɪɚɡɟɰ 4, 6, 8, 10 ɢ ɬ. ɞ. ɫɬɪɚɧɢɰ ɮɨɪɦɵ ʋ ɄɈ-4
ɇɨɦɟɪ |
Ɉɬ ɤɨɝɨ ɩɨɥɭɱɟɧɨ |
ɇɨɦɟɪ |
ɉɪɢɯɨɞ, |
Ɋɚɫɯɨɞ, |
ɞɨɤɭ- |
ɢɥɢ ɤɨɦɭ ɜɵɞɚɧɨ |
ɤɨɪɪɟɫɩɨɧɞɢ- |
ɪɭɛ. ɤɨɩ. |
ɪɭɛ. ɤɨɩ. |
ɦɟɧɬɚ |
|
ɪɭɸɳɟɝɨ ɫɱɟɬɚ, |
|
|
|
|
ɫɭɛɫɱɟɬɚ |
|
|
1 |
2 |
3 |
4 |
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ɂɬɨɝɨ ɡɚ ɞɟɧɶ |
|
|
|
||
|
|
Ɉɫɬɚɬɨɤ ɧɚ ɤɨɧɟɰ ɞɧɹ |
|
ɏ |
||||
ɜ ɬɨɦ ɱɢɫɥɟ ɧɚ ɡɚɪɚɛɨɬɧɭɸ ɩɥɚɬɭ, ɜɵɩɥɚɬɵ |
|
|
|
|||||
|
ɫɨɰɢɚɥɶɧɨɝɨ ɯɚɪɚɤɬɟɪɚ ɢ ɫɬɢɩɟɧɞɢɢ |
|
ɏ |
|||||
Ʉɚɫɫɢɪ |
|
|
|
|||||
|
|
ɩɨɞɩɢɫɶ |
|
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
|
||
Ɂɚɩɢɫɢ ɜ ɤɚɫɫɨɜɨɣ ɤɧɢɝɟ ɩɪɨɜɟɪɢɥ ɢ ɞɨɤɭɦɟɧɬɵ ɜ ɤɨɥɢɱɟɫɬɜɟ
ɩɪɢɯɨɞɧɵɯ ɢ
ɩɪɨɩɢɫɶɸ
ɪɚɫɯɨɞɧɵɯ
ɩɪɨɩɢɫɶɸ
ɩɨɥɭɱɢɥ. Ȼɭɯɝɚɥɬɟɪ
ɩɨɞɩɢɫɶ |
|
ɪɚɫɲɢɮɪɨɜɤɚ ɩɨɞɩɢɫɢ |
90