Стр. 235 - ДЛЯ ППС

235
ɏɢɦɢɹɥɵΙ ɪɟɚɤɬɢɜɬɟɪɞɿ ɩɚɣɞɚɥɚɧɭɞɵΝ
ɫɚΙɬɵΙ ɲɚɪɚɥɚɪɵ
¾ ɍɥɵ, ԝɲԕɵɲ ɠԥɧɟ ɤԛɣɞɿɪɝɿɲ ɡɚɬɬɚɪɦɟɧ ɠԝɦɵɫɬɚɪɞɵ
ɬɟɤ ɬɚɪɬɩɚ ɲɤɚɮɬɚɪɞɚ, ɲɤɚɮɬɵԙ ɟɫɿɝɿɧɿԙ ԛɲɬɟɧ ɛɿɪɿɧ ɚɲɵɩ,
ɠԛɪɝɿɡɭ ɤɟɪɟɤ.
¾ ɗɬɢɤɟɬɤɚɫɵ ɠɨԕ ɪɟɚɤɬɢɜɬɟɪɞɿ ɩɚɣɞɚɥɚɧɭԑɚ ɛɨɥɦɚɣɞɵ.
¾ Ԕɵɲԕɵɥɞɵԙ, ɫɿɥɬɿɧɿԙ ɠԥɧɟ ɬɟɡ ɬԝɬɚɧԑɵɲ ɡɚɬɬɚɪɞɵԙ
ԕɚɥɞɵԕɬɚɪɵɧ ɪɚɤɨɜɢɧɚԑɚ ɬԧɝɭɝɟ ɛɨɥɦɚɣɞɵ; ɨɥɚɪɞɵ ɬɚɪɬɩɚ
ɲɚɤɮɬɚ ɛɨɥɚɬɵɧ ɚɪɧɚɣɵ ɤɿɲɤɟɧɬɚɣ ɲɵɧɵ ɫɚɭɵɬԕɚ ԕԝɹɞɵ.
¾ Ʉɨɧɰɟɧɬɪɥɿ ɤԛɤɿɪɬ ԕɵɲԕɵɥɵɧ ɫԝɣɵɥɬԕɚɧɞɚ ԕɵɲԕɵɥɞɵ
ɫɭԑɚ ɚɪɚɥɚɫɬɵɪɚ ɨɬɵɪɵɩ, ɲɚɦɚɥɵ ɦԧɥɲɟɪɿɧ ԕԝɸ ɤɟɪɟɤ, ɚɥ
ɤɟɪɿɫɿɧɲɟ ɿɫɬɟɭɝɟ ɛɨɥɦɚɣɞɵ.
¾ Ԕɨɫɵɥɭɥɵ ɬԝɪԑɚɧ ɷɥɟɤɬɪ ԕԝɪɚɥɞɚɪɵ ɧɟɦɟɫɟ ɝɨɪɟɥɤɚԑɚ
ɠɚԕɵɧ ɬԝɪԑɚɧ ɬɟɡ ɬԝɬɚɧԑɵɲ ɡɚɬɬɚɪɦɟɧ ɠԝɦɵɫ ɠɚɫɚɭԑɚ ɬɵɣɵɦ
ɫɚɥɵɧɚɞɵ.
¾ ɉɢɩɟɬɤɚԑɚ ɤɨɧɰɟɧɬɪɥɿ ԕɵɲԕɵɥ ɧɟɦɟɫɟ ɫɿɥɬɿɧɿ ɫɨɪɭ ԛɲɿɧ
ɪɟɡɟԙɤɟ ɝɪɭɲɚɧɵ ɧɟɦɟɫɟ ɫɨɪԑɵɲɬɵ ɩɚɣɞɚɥɚɧɭ ɤɟɪɟɤ.
¾ ɕɫɬɵԕ ɫԝɣɵԕɬɵԕɬɵ ɬɟɤ ɬɟɪɦɨɬԝɪɚԕɬɵ ɲɵɧɵ ɵɞɵɫԕɚ
ԕԝɸ ɤɟɪɟɤ.
¾ Ɋɚɤɨɜɢɧɚԑɚ ԥɪɟɤɟɬɬɟɫɩɟɝɟɧ ɦɟɬɚɥɞɵԙ ԕɚɥɞɵԑɵɧ ɬɚɫ -
ɬɚɭԑɚ ɛɨɥɦɚɣɞɵ.
¾ ɏɢɦɢɹɥɵԕ ɛɟɥɫɟɧɞɿ ɡɚɬɬɚɪɦɟɧ (ɤɨɧɰɟɧɬɪɥɿ ԕɵɲԕɵɥ-
ɞɚɪɦɟɧ, ɫɿɥɬɿɥɟɪɦɟɧ, ɫɿɥɬɿɥɿ ɦɟɬɚɥɞɚɪɦɟɧ, ɮɨɫɮɨɪ, ɛɪɨɦ ɠԥɧɟ
ɬ.ɛ.) ɠԝɦɵɫ ɿɫɬɟɝɟɧɞɟ ɚɪɧɚɣɵ ɤԧɡɿɥɞɿɪɿɤɬɿ ɤɢɸ ɤɟɪɟɤ.
ɍɥɚɧΕɚɧɞɚ ɠΩɧɟ ɤΟɣɝɟɧɞɟ ɤΫɪɫɟɬɿɥɟɬɿɧ
ɚɥΕɚɲΙɵ ɤΫɦɟɤ ɲɚɪɚɥɚɪɵ
¾ Ɍɟɪɦɢɹɥɵԕ ɤԛɣɿɤɬɟ ɬɟɪɿɧɿ ɫɩɢɪɬɩɟɧ ɠɭɵɩ, ɫɨɧɚɧ ɫɨԙ
ɤԛɣɝɟɧɝɟ ɚɪɧɚɥԑɚɧ ɦɚɣɞɵ ɠɚԑɭ ԕɚɠɟɬ.
¾ Ɍɟɪɿɝɟ ԕɵɲԕɵɥ ɧɟɦɟɫɟ ɫɿɥɬɿ ɬɢɝɟɧɞɟ ɤԛɣɝɟɧ ɠɟɪɞɿ ɫɭɦɟɧ
ɲɚɣɵɩ, ɫɨɞɚɧ ɤɟɣɿɧ ԕɵɲԕɵɥɦɟɧ ɤԛɣɝɟɧɞɟ 3%- ɞɵԕ ɚɫ ɫɨɞɚɫɵɧɵԙ
ɟɪɿɬɿɧɞɿɫɿɦɟɧ, ɚɥ ɫɿɥɬɿɦɟɧ ɤԛɣɝɟɧɞɟ 1% -ɞɵԕ ɛɨɪ ԕɵɲԕɵɥɵ
ɟɪɿɬɿɧɞɿɫɿɦɟɧ ɠɭɚɞɵ.
¾ Ɋɟɚɤɬɢɜ ɤԧɡɝɟ ɬɢɝɟɧɞɟ ɚԑɵɩ ɬԝɪԑɚɧ ɫɭɦɟɧ ɠɭɵɩ,
ɞԥɪɿɝɟɪɞɿԙ ɤԧɦɟɝɿɧɟ ɫԛɣɟɧɭ ԕɚɠɟɬ.
¾ Ƚɚɡɛɟɧ ɭɥɚɧԑɚɧɞɚ ɡɚԕɵɦɞɚɥɭɲɵԑɚ ɬɚɡɚ ɚɭɚɧɵԙ ɤɟɥɭɿɧ
ԕɚɦɬɚɦɚɫɵɡ ɟɬɭ ԕɚɠɟɬ.