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: () (" ", 2000, N 4)



" ", N 4, 2000

(. . " ", N 3, 2000)

. , .

N 96.

: 19 " " 68-2 " ".

, , (220) " (19)". . . 626 " ".

. , : , ; , , - , ; - , , ; , , .. , . , , .

4. , 100 000 ., 20 000 . , ; , ; , - . . . . , (. . 4).

4

     
   TT
   |  |  ,  |     |
   |                 |   .   |                           |
   |                         |          +T+
   |                         |          |      ė     |     ʗ    |
   +++++
   |                                  |
   ++
   |                                                          |
   +TTT+
   |  |  100 000 |      10      |     60     |
   |                 |          |              |            |
   +++++
   |               |   20 000 |      19      |     60     |
   |   |          |              |            |
   +++++
   |                                                         |
   +TTT+
   |         |  100 000 |      20      |     10     |
   |             |          |              |            |
   |       |          |              |            |
   +++++
   | ,   |   20 000 |      20      |     19 <1> |
   |,           |          |              |            |
   |       |          |              |            |
   +++++
   |                                                            |
   +TTT+
   |     |  120 000 |      60      |     51     |
   |                 |          |              |            |
   +++++
   |                                  |
   ++
   |                                                          |
   +TTT+
   |  |  100 000 |      10      |     60     |
   |                 |          |              |            |
   +++++
   |               |   20 000 |      19      |     60     |
   |   |          |              |            |
   +++++
   |                                                         |
   +TTT+
   |         |  100 000 |      20      |     10     |
   |             |          |              |            |
   |       |          |              |            |
   +++++
   |                                                            |
   +TTT+
   |     |  120 000 |      60      |     51     |
   |                 |          |              |            |
   +++++
   |         |   20 000 |      682    |     19 <2> |
   +++++
   |                                  |
   ++
   |                                                          |
   +TTT+
   |  |  100 000 |      10      |     60     |
   |                 |          |              |            |
   +++++
   |               |   20 000 |      19      |     60     |
   |   |          |              |            |
   +++++
   |                                                         |
   +TTT+
   |         |  100 000 |      20      |     10     |
   |             |          |              |            |
   |       |          |              |            |
   +++++
   |                                                            |
   +TTT+
   |     |  120 000 |      60      |     51     |
   |                 |          |              |            |
   +++++
   |                                                          |
   +TTT+
   |         |   20 000 |      682    |    19 <3>  |
   L+++
   
     
   
   
<1> , , ( . 11.03.1998 N 30-08/5991).

<2> .

<3> , (), , "" (), - , () () (.20 11.10.1995 N 39).

. 220 , 5.

5

     
   TTT
   |      |                 |               |               |
   +++++
   |     |     20 000       |     20 000     |     20 000     |
   +++++
   |    |          0       |     20 000     |     20 000     |
   +++++
   |       |          0       |          0     |     20 000     |
   +++++
   |     |          0       |          0     |          0     |
   L+++
   

, , , , 19, , , .

, , .

.

-, , , , 68-2 " ". 68 51.

-, . , , . , 15- 25- 5- 20- , , (.30 11.10.1995 N 39).

, , 5- . .

5. (5- ) 4000 . ( 12 000 .). , , 15 000 ., .. 20 3000 . 15 000 . (.. 5000 . 15 25 5 ). 14 000 . 6 .

6

     
   TT
   |  ||        , .    |
   |       | , |                                          |
   |       ||                                          |
   |       |        |                                          |
   |       |   |                                          |
   |       |      |                                          |
   |       |  682, |                                          |
   |       |     .    |                                          |
   +++TTT+
   |       |             | . 6.1|   . 7  | . 8 |   . 9  |
   |       |             |  (  |   (  |  (. | (. 7  |
   |       |             | ) |    ,   |  6.1  | . 6.1) |
   |       |             |         |  | . 7)| ( |
   |       |             |         |      | ( |  ,  |
   |       |             |         ||)|)|
   |       |             |         | ) |        |           |
   +++++++
   | |  7000 <4>   |  15 000 |   12 000  |  3000  |           |
   +++++++
   ||  4000 <5>   |  14 000 |   15 000  |        |    1000   |
   L+++++
   
     
   
   
<4> - 15 000 . - 8000 . (4000 2).

<5> - 14 000 . - 10 000 . (5000 2).

67 " ". , ( ), , .

.8 18.10.1991 N 1759-1 " " , , (, ). . , .28.1 15.05.1995 N 30 " , " 67 26 " " 44 " " . , ( , 26, 46), . , , 26 , , , . , , .

( ) . . 628 " " . 67 . 246 .

,

, , . , (. .13 (, ), (, ), , , 05.08.1992 N 552, .2 05.01.1996 N -4-13/3 " "), 15.05.1995 N 30 (. .24.1).

, . .

6. 100 000 . ( ). 57 500 . 70% . . , .

1. , , (. . 7).

7

     
   TT
   |           |   ,   |       |
   |        |    .    |                             |
   |             |            +T+
   |                     |            |      ė     |      ʗ     |
   +++++
   |                                                          |
   +TTT+
   |    |   100 000  |      62      |      46      |
   |  |            |              |              |
   +++++
   |            |    20 000  |      62      |    761 <6>  |
   |    |            |              |              |
   +++++
   |      |     2 500  |      20      |    762 <7>  |
   |        |            |              |              |
   |   |            |              |              |
   |(2,5%  100 000)     |            |              |              |
   +++++
   |              |    60 000  |      46      |      20      |
   |        |            |              |              |
   |        |            |              |              |
   | (57 500 +  |            |              |              |
   |+ 2500)              |            |              |              |
   +++++
   |    |    40 000  |      46      |      80      |
   |            |            |              |              |
   +++++
   | 70%  |    84 000  |      51      |      62      |
   +++++
   |             |    14 000  |      761    |    671 <8>  |
   |   |            |              |              |
   |        |            |              |              |
   +++++
   |             |     1 750  |      762    |      683    |
   |   |            |              |              |
   |     |            |              |              |
   |      |            |              |              |
   |   |            |              |              |
   +++++
   |                                                         |
   +TTT+
   | 30%  |    36 000  |      51      |      62      |
   +++++
   |             |     6 000  |      761    |      671    |
   |   |            |              |              |
   |        |            |              |              |
   +++++
   |             |       750  |      762    |      683    |
   |   |            |              |              |
   |     |            |              |              |
   |      |            |              |              |
   |   |            |              |              |
   L+++
   
     
   
   
<6> : 76-1 " ".

<7> 76-2 " " , .

<8> : 67-1 " ".

2. , , , (. . 8).

8

     
   TT
   |             |, .|      |
   |  |           |                            |
   |                       |           +T+
   |                       |           |      ė     |      ʗ    |
   +++++
   |                                                          |
   +TTT+
   |      |  100 000  |      62      |      46     |
   |    |           |              |             |
   +++++
   |              |   20 000  |      62      |     761    |
   |      |           |              |             |
   +++++
   | 70%    |   84 000  |      51      |      62     |
   +++++
   |        |   17 50   |      20      |     671    |
   |          |           |              |             |
   |     |           |              |             |
   |(2,5%  100 000  70%) |           |              |             |
   +++++
   |   |   59 250  |      46      |      20     |
   |          |           |              |             |
   | (57500 +     |           |              |             |
   |+ 2500)                |           |              |             |
   +++++
   |      |   40 750  |      46      |      80     |
   |              |           |              |             |
   +++++
   |  |   14 000  |     761     |     682    |
   |     |           |              |             |
   +++++
   |                                                         |
   +TTT+
   | 30%    |   36 000  |      51      |      62     |
   +++++
   |  |    6 000  |     761     |     682    |
   |     |           |              |             |
   +++++
   |        |      750  |      20      |     671    |
   |          |           |              |             |
   |     |           |              |             |
   |(2,5%  100 000  30%) |           |              |             |
   L+++
   

3. , , , . , , , 80 , .

2 , :

- . 80, - . 67-1 - 750 .

, , (. N 2), .

9 . N 2 .

9

     
   TTT
   |       . N 2       |  1 |  2 |   3  |
   +++++
   |                                                          |
   +TTT+
   |010  ()       |  100 000  |  100 000  |   100 000   |
   +++++
   |020          |   60 000  |   59 250  |    59 250   |
   |                |           |           |             |
   +++++
   |050    |   40 000  |   40 750  |    40 750   |
   +++++
   |140       |   40 000  |   40 750  |    40 750   |
   |                   |           |           |             |
   +++++
   |                                                         |
   +TTT+
   |010  ()       |  100 000  |  100 000  |   100 000   |
   +++++
   |020          |   60 000  |   60 000  |    59 250   |
   |                |           |           |             |
   +++++
   |050    |   40 000  |   40 000  |    40 750   |
   +++++
   |130  |       0   |        0  |       750   |
   |                |           |           |             |
   +++++
   |140       |   40 000  |   40 000  |    40 000   |
   |                   |           |           |             |
   L+++
   

, , , . .

, , , - .

68-4 " ".

, .

: 1) 2) .

31.12.1997 N 159- " " ". ( ) , (.2 ).

. . , , , , , . , .

7. 6000 ., . . , (. . 10).

10

     
   TT
   |           |, .|        |
   |        |           |                              |
   |             |           |                              |
   |                     |           +T+
   |                     |           |        ė     |     ʗ     |
   +++++
   |                                                          |
   +TTT+
   |  | 6 000     |       20       |      70     |
   |        |           |                |             |
   +++++
   |     |    60     |       70       |   692 <9>  |
   |   1%     |           |                |             |
   +++++
   |    |   692,54  |       70       |   763 <10> |
   |   |           |                |             |
   |(6000  60  2      |           |                |             |
   | 83,4)  12%        |           |                |             |
   +++++
   |                                                         |
   +TTT+
   |  |  5247,46  |       50       |      70     |
   | (6000  60    |           |                |             |
   | 692,54)            |           |                |             |
   +++++
   |             |   692,54  |      763      |     683    |
   |   |           |                |             |
   |           |           |                |             |
   |    |           |                |             |
   L+++
   
     
   
   
<9> 69 .

<10> 76-3 " ".

, . : . , .

8. 6000 ., . . 5000 . , (. . 11).

11

     
   TT
   |          |, .|         |
   |       |           +T+
   |            |           |          ė        |   ʗ   |
   +++++
   |                                                          |
   +TTT+
   |           |  6000     |          20         |    70   |
   |   |           |                     |         |
   |              |           |                     |         |
   +++++
   |   |  2340     |          20         |  691,  |
   |   |           |                     |  692,  |
   |6000  39%          |           |                     |  693,  |
   |                    |           |                     |  694   |
   +++++
   |       |  5000     |         885        |    70   |
   |     |           |                     |         |
   |    |           |                     |         |
   +++++
   |            |  1950     |         885        |  691,  |
   |   |           |                     |  692,  |
   |     |           |                     |  693,  |
   |    |           |                     |  694   |
   |5000  39%          |           |                     |         |
   +++++
   |       |  5000     |          76         |    51   |
   |    |           |                     |         |
   |        |           |                     |         |
   |           |           |                     |         |
   +++++
   |            |  5000     |          70         |    76   |
   |    |           |                     |         |
   +++++
   |    |   110     |          70         |  692   |
   |   1%    |           |                     |         |
   |(6000 + 5000)  1%  |           |                     |         |
   +++++
   |            |  1286,54  |          70         |  683   |
   |  |           |                     |         |
   |    |           |                     |         |
   |(6000 + 5000  110 |           |                     |         |
   | 2  83,4)  12%   |           |                     |         |
   +++++
   |           |  4603,46  |          50         |    70   |
   |     |           |                     |         |
   |(6000  110        |           |                     |         |
   | 1286,54)          |           |                     |         |
   +++++
   |     |  4400     |  691, 692, 693,  |    51   |
   |     |           |         694        |         |
   |(2340 + 110 + 1950) |           |                     |         |
   +++++
   |   |  1286,54  |          683       |    51   |
   |               |           |                     |         |
   L+++
   

9. , , 5000 . . 1% 12%. , , , .

- , - (.76 29.06.1995 N 35 " " ") (. . 12).

12

     
   TT
   |        |, .|           |
   |     |           +T+
   |          |           |          ė         |    ʗ   |
   +++++
   |                         1                         |
   +TTT+
   |     |    5000   |         885         |    70    |
   |   |           |                      |          |
   |       |           |                      |          |
   |       |           |                      |          |
   +++++
   |          |    1950   |         885         |   691,  |
   |      |           |                      |   692,  |
   |    |           |                      |693, 694|
   |       |           |                      |          |
   |       |           |                      |          |
   |(5000  39%)      |           |                      |          |
   +++++
   |          |    5000   |          70          |    46    |
   |  |           |                      |          |
   |(         |           |                      |          |
   |      |           |                      |          |
   |)         |           |                      |          |
   +++++
   |   |      50   |          70          |   692   |
   |    1%|           |                      |          |
   |(5000  1%)       |           |                      |          |
   +++++
   |          |     594   |          70          |   683   |
   |     |           |                      |          |
   |   |           |                      |          |
   | (5000     |           |                      |          |
   | 60)  12%       |           |                      |          |
   +++++
   |           |     644   |          51          |    70    |
   |   |           |                      |          |
   |        |           |                      |          |
   |     |           |                      |          |
   +++++
   |   |    2000   |691, 692, 693, 694|    51    |
   |        |           |                      |          |
   | |           |                      |          |
   +++++
   |           |     594   |         683         |    51    |
   |   |           |                      |          |
   +++++
   |                         2                         |
   +TTT+
   |     |    5000   |         885         |    70    |
   |   |           |                      |          |
   |       |           |                      |          |
   |       |           |                      |          |
   +++++
   |          |    1950   |         885         |   691,  |
   |      |           |                      |   692,  |
   |    |           |                      |693, 694|
   |       |           |                      |          |
   |       |           |                      |          |
   |(5000  39%)      |           |                      |          |
   +++++
   |          |    5000   |          70          |    46    |
   |  |           |                      |          |
   |(         |           |                      |          |
   |      |           |                      |          |
   |)         |           |                      |          |
   +++++
   |   |      50   |          70          |   692   |
   |    1%|           |                      |          |
   |(5000  1%)       |           |                      |          |
   +++++
   |          |     594   |          70          |   683   |
   |     |           |                      |          |
   |   |           |                      |          |
   | (5000     |           |                      |          |
   | 60)  12%       |           |                      |          |
   +++++
   |   |    1950   |691, 692, 693, 694|    51    |
   |        |           |                      |          |
   | |           |                      |          |
   +++++
   |         |     594   |         683         |    70    |
   |          |           |                      |          |
   |  |           |                      |          |
   L+++
   

, , 1% , .

..

02.02.2000 ,

-

""

     
   


   







:
: (" ", 2000, N 4)
: () (" ", 2000, N 4)



(C) Fin-Buh.ru. .