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: 2003 (" ", 2004, N 1-2)





" ", N 1-2, 2004

2003

. 31 30 2004 . . , .

, "", 12.11.2002 N -3-22/647. I , I , 27.02.2003 N -3-22/86 .

9 2003 . N -3-22/533, . 30 . . , .

. . . - . . , - . , IV . . , , . . - , . , . , , . , .26.2 , "". 2003 . .

" ". - . , .

, 2003 . , () , 160. , 150. , 160 . , , .

, , . 150 , () , . 160. 150 160, 170. , () . 160 150, 180 " () ".

, , ( ), , .78 .

, , , 190 ( 170).

. .

, . 010 020 .

<1>. .

     
   
   
<1> , , " : ..." "" : ?" // , 2003, N N 5 19. - . .

. 110 120 " () " .

, . , , , . .7 .1 .346.16 , 020.

: ? , .3 .346.21 <2> - , () .

     
   
   
<2> , , , ( ) .

: 110. , 120: , 080.

. , () , 130.

- , . .7 .1 .346.16 .

: , ? 130 ? , . , , .

, , , . , .

, , <3>. , 140.

     
   
   
<3> , , , , - 600 . .2 31.12.2002 N 190- " , , , ". , , , () () . N 20 N 43 18.04.2003.

, . .3 . " : " // , 2003, N 13.

: , , .

<4> , , .

     
   
   
<4> ": "" // , 2003, N 11. - . .

.6 .346.18 , , . , . .

: 100 " ", 190 - " , ". , , .

, , , 100 2003 . 190 - , , 080, , 100.

, 190, . (). : , ? ? .78 . , " . ( ), ".

.346.22 , . .2 24.07.2002 N 104- , . , - .

. , .78 .

: , 080 , , 100, . , .

, 2003 . 5250 ., 5 080 . , 5 100, 6400 . , , 2004 . , 1150 . (6400 . - 5250 .) 5 030 2004 .

, , , , , .

1. 2003 . ( - ).

2003 . 500 000 . 470 000 . - , , 30 000 . - .

130 000 . - 18 200 . (130 000 . 14%). .

10 500 . ( , ), :

- - 8500 .;

- - 2000 .

.

- 4600 .

2003 . , . 45 - 46.

010 , , 470 000 . 040. , 060, 470 000 .

080 - 28 200 . (470 000 . 6%).

110 - 2003 . ( - 18 200 .).

120 - , ( 50%), - 14 100 . . , , 28 200 . , , - 14 100 . (28 200 . 50%). , . , , , , 14 100 .

130 2003 . . 10 500 . 140 , , - 8500 .

150 - , , . - 5600 . (. 080 (28 200 .) - . 120 (14 100 .) - . 140 (8500 .)).

160 - . - 4600 . : 160 I , I . 160 170, 180 .

150 160, 170. , , 1000 . (. 150 (5600 .) - . 160 (4600 .)). , 2003 . 31 2004 .

180 .

2. . , 13 500 . ( , ), :

- - 11 000 .;

- - 2500 .

, 010 - 120 , . , , . , . 45.

. , 130 13 500 ., 140 - 11 000 .

150 - , 3100 . (. 080 (28 200 .) - . 120 (14 100 .) - . 140 (11 000 .)).

, 080, 120 140 , 150 , .

, 160 , , - 4600 .

150 160, 170. . , 180 " () ": 1500 . (. 160 (4600 .) - . 150 (3100 .)).

, 2003 . 1500 . , .78 .

( 120 - 190) . 47.

3. 2003 . ( - ).

2003 . , . 640 000 . , , 470 000 .

- 16 500 .

2003 . , . 48 - 49.

010 , , - 640 000 .

020 - 470 000 .

030 2003 . .

040 , 010, , 020. 170 000 . (640 000 . - 470 000 .).

050 2003 . , , , ( 29.12.1995 N 222-), .

060 . 170 000 .

080 - 25 500 . (170 000 . 15%).

, 100 - 6400 . (640 000 . 1%).

150 , 2003 ., . 080 25 500 .

160 , . 16 500 . : 160 I , I . 160 170, 180 .

150 160, 170. , , 9000 . (. 150 (25 500 .) - . 160 (16 500 .)).

180 .

190 , 080 100.

, 2003 . 31 2004 . 9000 .

     
                                                                T
                                                      N | | |
                                                                L+
   
     
                                                      TTTTTT
                                            |1|1|5|2|0|1|7|
                                                      L++++++
   
     
   TTTTTTTTTTTTTTTTTTTT
   |\     |7|7|2|5|0|0|2|8|2|4|\|7|7|2|5|0|1|1|4|6|
   +++++++++++++++++++++
   
L-----------------------+-+-+-+-+-+-+-+-+-+-+-+

I.

( )

     
   TT
   | |   |                      |
   |                        |+T+
   |                        |      |               | ,  |
   |                        |      |                     |   |
   |                        |      +T+T+
   |                        |      |  |  |  |  |
   |                        |      |||||
   |                        |      |  |    |  |    |
   +++++++
   |           1            |   2  |    3     |     4    |    5     |    6     |
   +++++++
   |  |  010 |  470 000 |          |         |          |
   +++++++
   |           |  020 |    X     |     X    |         |          |
   +++++++
   |       |  030 |    X     |     X    |         |          |
   |       |      |          |          |          |          |
   |     |      |          |          |          |          |
   |     |      |          |          |          |          |
   |     |      |          |          |          |          |
   |      |      |          |          |          |          |
   |         |      |          |          |          |          |
   +++++++
   | :         |      |          |          |          |          |
   |                |  040 |  470 000 |          |         |          |
   |( . 010   .|      |          |          |          |          |
   |020  . . 030)    |      |          |          |          |          |
   +++++++
   |                |  041 |    X     |     X    |         |          |
   |( . 020 +  .|      |          |          |          |          |
   |030)   . 010)    |      |          |          |          |          |
   +++++++
   |     |  050 |    X     |     X    |         |          |
   |,     |      |          |          |          |          |
   |  ()|      |          |          |          |          |
   |    ()|      |          |          |          |          |
   |      (),|      |          |          |          |          |
   |    |      |          |          |          |          |
   | ( . 240)     |      |          |          |          |          |
   +++++++
   |        |  060 |  470 000 |          |         |          |
   |       |      |          |          |          |          |
   |                  |      |          |          |          |          |
   |( .  3  . 040;|      |          |          |          |          |
   | .  5  . 040 |      |          |          |          |          |
   | . 050)           |      |          |          |          |          |
   +++++++
   |     |  070 |          6          |          15         |
   |(%)                     |      |                     |                     |
   +++T+T+
   |       |  080 |   28 200 |          |         |          |
   |  ( .|      |          |          |          |          |
   |060 x  . 070/100) |      |          |          |          |          |
   +++++++
   |      |  090 |          X          |          1          |
   | (%)              |      |                     |                     |
   +++T+T+
   |       |  100 |    X     |     X    |         |          |
   |    |      |          |          |          |          |
   |     (|      |          |          |          |          |
   |.  010  x     .|      |          |          |          |          |
   |090/100     |      |          |          |          |          |
   | )       |      |          |          |          |          |
   +++++++
   |     |  110 |   18 200 |          |     X    |     X    |
   |     ()|      |          |          |          |          |
   |  |      |          |          |          |          |
   |          |      |          |          |          |          |
   |   |      |          |          |          |          |
   L+++++
   

,

, :

     
                                            T T TTT
         _________        |2|5| |0|2| |2|0|0|4|
                                            L+ L+ L+++
   

     
                                                                T
                                                      N | | |
                                                                L+
   
     
                                                      TTTTTT
                                            |1|1|5|2|0|1|7|
                                                      L++++++
   
     
   TTTTTTTTTTTTTTTTTTTT
   |\     |7|7|2|5|0|0|2|8|2|4|\|7|7|2|5|0|1|1|4|6|
   +++++++++++++++++++++
   
L-----------------------+-+-+-+-+-+-+-+-+-+-+-+

( )

     
   TT
   | |   |                      |
   |                        |+T+
   |                        |      |               | ,  |
   |                        |      |                     |   |
   |                        |      +T+T+
   |                        |      |  |  |  |  |
   |                        |      |||||
   |                        |      |  |    |  |    |
   +++++++
   |           1            |   2  |    3     |     4    |    5     |    6     |
   +++++++
   |     |  120 |  14 100  |          |    X     |    X     |
   |     ()|      |          |          |          |          |
   |  |      |          |          |          |          |
   |          |      |          |          |          |          |
   |  ,|      |          |          |          |          |
   |        |      |          |          |          |          |
   |     |      |          |          |          |          |
   | (    |      |          |          |          |          |
   | 50%)   . 080)|      |          |          |          |          |
   +++++++
   |   |  130 |  10 500  |          |    X     |    X     |
   |     |      |          |          |          |          |
   |()      |      |          |          |          |          |
   |      |      |          |          |          |          |
   |      |      |          |          |          |          |
   +++++++
   |        |  140 |   8 500  |          |    X     |    X     |
   |     |      |          |          |          |          |
   |()    |      |          |          |          |          |
   |                 |      |          |          |          |          |
   |       |      |          |          |          |          |
   |      |      |          |          |          |          |
   |      |      |          |          |          |          |
   +++++++
   |     ,|  150 |   5 600  |          |         |          |
   |      |      |          |          |          |          |
   |     ()|      |          |          |          |          |
   | (  .  3  (|      |          |          |          |          |
   |.  080   . 120|      |          |          |          |          |
   |  .  140);  .|      |          |          |          |          |
   |5  . 080)         |      |          |          |          |          |
   +++++++
   |  |  160 |   4 600  |          |         |          |
   |    |      |          |          |          |          |
   |   (   |      |          |          |          |          |
   |.  170    |      |          |          |          |          |
   |.  180   |      |          |          |          |          |
   |      |      |          |          |          |          |
   |)                |      |          |          |          |          |
   +++++++
   |      |  170 |   1 000  |          |         |          |
   |( |      |          |          |          |          |
   |),     |      |          |          |          |          |
   |          |      |          |          |          |          |
   |   ()|      |          |          |          |          |
   | ( .  150 |      |          |          |          |          |
   | . 160)           |      |          |          |          |          |
   +++++++
   |     |  180 |         |          |         |          |
   |    |      |          |          |          |          |
   |()   (|      |          |          |          |          |
   |. 160   . 150)|      |          |          |          |          |
   +++++++
   |       |  190 |    X     |    X     |         |          |
   |,       |      |          |          |          |          |
   |       |      |          |          |          |          |
   |   (  .  100|      |          |          |          |          |
   |   |      |          |          |          |          |
   |)    (|      |          |          |          |          |
   |    |      |          |          |          |          |
   |     100|      |          |          |          |          |
   |    |      |          |          |          |          |
   |080)                    |      |          |          |          |          |
   L+++++
   

,

, :

     
                                            T T TTT
         _________        |2|5| |0|2| |2|0|0|4|
                                            L+ L+ L+++
   

     
                                                                T
                                                      N | | |
                                                                L+
   
     
                                                      TTTTTT
                                            |1|1|5|2|0|1|7|
                                                      L++++++
   
     
   TTTTTTTTTTTTTTTTTTTT
   |\     |7|7|2|5|0|0|2|8|2|4|\|7|7|2|5|0|1|1|4|6|
   +++++++++++++++++++++
   
L-----------------------+-+-+-+-+-+-+-+-+-+-+-+

( )

     
   TT
   | |   |                      |
   |                        |+T+
   |                        |      |               | ,  |
   |                        |      |                     |   |
   |                        |      +T+T+
   |                        |      |  |  |  |  |
   |                        |      |||||
   |                        |      |  |    |  |    |
   +++++++
   |           1            |   2  |    3     |     4    |    5     |    6     |
   +++++++
   |     |  120 |  14 100  |          |    X     |    X     |
   |     ()|      |          |          |          |          |
   |  |      |          |          |          |          |
   |          |      |          |          |          |          |
   |  ,|      |          |          |          |          |
   |        |      |          |          |          |          |
   |     |      |          |          |          |          |
   | (    |      |          |          |          |          |
   | 50%)   . 080)|      |          |          |          |          |
   +++++++
   |   |  130 |  13 500  |          |    X     |    X     |
   |     |      |          |          |          |          |
   |()      |      |          |          |          |          |
   |      |      |          |          |          |          |
   |      |      |          |          |          |          |
   +++++++
   |        |  140 |  11 000  |          |    X     |    X     |
   |     |      |          |          |          |          |
   |()    |      |          |          |          |          |
   |                 |      |          |          |          |          |
   |       |      |          |          |          |          |
   |      |      |          |          |          |          |
   |      |      |          |          |          |          |
   +++++++
   |     ,|  150 |   3 100  |          |         |          |
   |      |      |          |          |          |          |
   |     ()|      |          |          |          |          |
   | (  .  3  (|      |          |          |          |          |
   |.  080   . 120|      |          |          |          |          |
   |  .  140);  .|      |          |          |          |          |
   |5  . 080)         |      |          |          |          |          |
   +++++++
   |  |  160 |   4 600  |          |         |          |
   |    |      |          |          |          |          |
   |   (   |      |          |          |          |          |
   |.  170    |      |          |          |          |          |
   |.  180   |      |          |          |          |          |
   |      |      |          |          |          |          |
   |)                |      |          |          |          |          |
   +++++++
   |      |  170 |         |          |         |          |
   |( |      |          |          |          |          |
   |),     |      |          |          |          |          |
   |          |      |          |          |          |          |
   |   ()|      |          |          |          |          |
   | ( .  150 |      |          |          |          |          |
   | . 160)           |      |          |          |          |          |
   +++++++
   |     |  180 |   1 500  |          |         |          |
   |    |      |          |          |          |          |
   |()   (|      |          |          |          |          |
   |. 160   . 150)|      |          |          |          |          |
   +++++++
   |       |  190 |    X     |    X     |         |          |
   |,       |      |          |          |          |          |
   |       |      |          |          |          |          |
   |   (  .  100|      |          |          |          |          |
   |   |      |          |          |          |          |
   |)    (|      |          |          |          |          |
   |    |      |          |          |          |          |
   |     100|      |          |          |          |          |
   |    |      |          |          |          |          |
   |080)                    |      |          |          |          |          |
   L+++++
   

,

, :

     
                                            T T TTT
         _________        |2|5| |0|2| |2|0|0|4|
                                            L+ L+ L+++
   

     
                                                                T
                                                      N | | |
                                                                L+
   
     
                                                      TTTTTT
                                            |1|1|5|2|0|1|7|
                                                      L++++++
   
     
   TTTTTTTTTTTTTTTTTTTT
   |\     |7|7|2|5|0|0|2|8|2|4|\|7|7|2|5|0|1|1|4|6|
   +++++++++++++++++++++
   
L-----------------------+-+-+-+-+-+-+-+-+-+-+-+

I.

( )

     
   TT
   | |   |                      |
   |                        |+T+
   |                        |      |               | ,  |
   |                        |      |                     |   |
   |                        |      +T+T+
   |                        |      |  |  |  |  |
   |                        |      |||||
   |                        |      |  |    |  |    |
   +++++++
   |           1            |   2  |    3     |     4    |    5     |    6     |
   +++++++
   |  |  010 |         |          |  640 000 |          |
   +++++++
   |           |  020 |    X     |     X    |  470 000 |          |
   +++++++
   |       |  030 |    X     |     X    |         |          |
   |       |      |          |          |          |          |
   |     |      |          |          |          |          |
   |     |      |          |          |          |          |
   |     |      |          |          |          |          |
   |      |      |          |          |          |          |
   |         |      |          |          |          |          |
   +++++++
   | :         |      |          |          |          |          |
   |                |  040 |         |          |  170 000 |          |
   |( . 010   .|      |          |          |          |          |
   |020  . . 030)    |      |          |          |          |          |
   +++++++
   |                |  041 |    X     |     X    |         |          |
   |( . 020 +  .|      |          |          |          |          |
   |030)   . 010)    |      |          |          |          |          |
   +++++++
   |     |  050 |    X     |     X    |         |          |
   |,     |      |          |          |          |          |
   |  ()|      |          |          |          |          |
   |    ()|      |          |          |          |          |
   |      (),|      |          |          |          |          |
   |    |      |          |          |          |          |
   | ( . 240)     |      |          |          |          |          |
   +++++++
   |        |  060 |         |          |  170 000 |          |
   |       |      |          |          |          |          |
   |                  |      |          |          |          |          |
   |( .  3  . 040;|      |          |          |          |          |
   | .  5  . 040 |      |          |          |          |          |
   | . 050)           |      |          |          |          |          |
   +++++++
   |     |  070 |          6          |          15         |
   |(%)                     |      |                     |                     |
   +++T+T+
   |       |  080 |         |          |   25 000 |          |
   |  ( .|      |          |          |          |          |
   |060 x  . 070/100) |      |          |          |          |          |
   +++++++
   |      |  090 |          X          |          1          |
   | (%)              |      |                     |                     |
   +++T+T+
   |       |  100 |    X     |     X    |    6 400 |          |
   |    |      |          |          |          |          |
   |     (|      |          |          |          |          |
   |.  010  x     .|      |          |          |          |          |
   |090/100     |      |          |          |          |          |
   | )       |      |          |          |          |          |
   +++++++
   |     |  110 |         |          |     X    |     X    |
   |     ()|      |          |          |          |          |
   |  |      |          |          |          |          |
   |          |      |          |          |          |          |
   |   |      |          |          |          |          |
   L+++++
   

,

, :

     
                                            T T TTT
         _________        |2|5| |0|2| |2|0|0|4|
                                            L+ L+ L+++
   

     
                                                                T
                                                      N | | |
                                                                L+
   
     
                                                      TTTTTT
                                            |1|1|5|2|0|1|7|
                                                      L++++++
   
     
   TTTTTTTTTTTTTTTTTTTT
   |\     |7|7|2|5|0|0|2|8|2|4|\|7|7|2|5|0|1|1|4|6|
   +++++++++++++++++++++
   
L-----------------------+-+-+-+-+-+-+-+-+-+-+-+

( )

     
   TT
   | |   |                      |
   |                        |+T+
   |                        |      |               | ,  |
   |                        |      |                     |   |
   |                        |      +T+T+
   |                        |      |  |  |  |  |
   |                        |      |||||
   |                        |      |  |    |  |    |
   +++++++
   |           1            |   2  |    3     |     4    |    5     |    6     |
   +++++++
   |     |  120 |         |          |    X     |    X     |
   |     ()|      |          |          |          |          |
   |  |      |          |          |          |          |
   |          |      |          |          |          |          |
   |  ,|      |          |          |          |          |
   |        |      |          |          |          |          |
   |     |      |          |          |          |          |
   | (    |      |          |          |          |          |
   | 50%)   . 080)|      |          |          |          |          |
   +++++++
   |   |  130 |         |          |    X     |    X     |
   |     |      |          |          |          |          |
   |()      |      |          |          |          |          |
   |      |      |          |          |          |          |
   |      |      |          |          |          |          |
   +++++++
   |        |  140 |         |          |    X     |    X     |
   |     |      |          |          |          |          |
   |()    |      |          |          |          |          |
   |                 |      |          |          |          |          |
   |       |      |          |          |          |          |
   |      |      |          |          |          |          |
   |      |      |          |          |          |          |
   +++++++
   |     ,|  150 |         |          |  25 500  |          |
   |      |      |          |          |          |          |
   |     ()|      |          |          |          |          |
   | (  .  3  (|      |          |          |          |          |
   |.  080   . 120|      |          |          |          |          |
   |  .  140);  .|      |          |          |          |          |
   |5  . 080)         |      |          |          |          |          |
   +++++++
   |  |  160 |         |          |  16 500  |          |
   |    |      |          |          |          |          |
   |   (   |      |          |          |          |          |
   |.  170    |      |          |          |          |          |
   |.  180   |      |          |          |          |          |
   |      |      |          |          |          |          |
   |)                |      |          |          |          |          |
   +++++++
   |      |  170 |         |          |   9 000  |          |
   |( |      |          |          |          |          |
   |),     |      |          |          |          |          |
   |          |      |          |          |          |          |
   |   ()|      |          |          |          |          |
   | ( .  150 |      |          |          |          |          |
   | . 160)           |      |          |          |          |          |
   +++++++
   |     |  180 |         |          |         |          |
   |    |      |          |          |          |          |
   |()   (|      |          |          |          |          |
   |. 160   . 150)|      |          |          |          |          |
   +++++++
   |       |  190 |    X     |    X     |         |          |
   |,       |      |          |          |          |          |
   |       |      |          |          |          |          |
   |   (  .  100|      |          |          |          |          |
   |   |      |          |          |          |          |
   |)    (|      |          |          |          |          |
   |    |      |          |          |          |          |
   |     100|      |          |          |          |          |
   |    |      |          |          |          |          |
   |080)                    |      |          |          |          |          |
   L+++++
   

,

, :

     
                                            T T TTT
         _________        |2|5| |0|2| |2|0|0|4|
                                            L+ L+ L+++
   

..

18.12.2003

     
   


   







:
: (" ", 2004, N 1-2)
: ? (" ", 2004, N 1-2)



(C) Fin-Buh.ru. .