Page 1 of 2 П реди с лов и е

Hpepucnoaue
HsHenennn, nponcxopnune a xope o6uero npouecca akonoHnuecknx peqopH a Poccnn, npnaopn1 k

1pancqopHaunn 6yxran1epckoro yue1a n, kak cnepc1ane, cospak1 noame npo6neHm a cqepe ero
aa1oHa1nsaunn.
B ycnoannx apHnnnc1pa1nano-koHanpno cnc1eHm ynpaanennn aonpocm He1opnueckoro o6ecneuennn
6yxran1epckoro yue1a nonnoc1Lk peuanncL na qepepanLnoH n o1pacneaoH ypoannx. B pmnouno
akonoHnke npepnpnn1nn n oprannsaunn nHek1 a onpepenennmx paHkax (npoc1panc1ae) cao6opy a
am6ope n qopHnpoaannn yue1no nonn1nkn, u1o npeponpepenne1 caHoc1on1enLnoe peuenne nHn
Hnornx aonpocoa He1opnueckoro xapak1epa.
BosHoxnoc1L am6opa He1opnueckoro o6ecneuennn n 1exnonornn 6yxran1epckoro yue1a nosaonne1
oprannsaun annn1L na aqqek1nanoc1L yue1noro npouecca, nonno1y n poc1oaepnoc1L o1paxennn ee
nHyuec1aennoro n qnnancoaoro nonoxennn, a 1akxe o6ecneunaa1L ynpaanenueckn nepconan
caoeapeHenno n nonno nnqopHaune, neo6xopnHo pnn npnnn1nn ynpaanenuecknx peuenn.
Yue1nan nonn1nka nanne1cn peanLnmH nnc1pyHen1oH ynpaanennn oprannsaune, qnnancoaoro n
nanoroaoro nnannpoaannn ee pen1enLnoc1n n cnnxennn nanoroaoro 6peHenn.
Uen1panLnoe Hec1o a yue1no nonn1nke sannHae1 qopHa 6yxran1epckoro yue1a n 1exnonornn
o6pa6o1kn yue1no nnqopHaunn. D1n aneHen1m, c opno c1oponm, nHek1 npnHme n o6pa1nme cansn
c ppyrnHn aneHen1aHn yue1no nonn1nkn, noppepxky ko1opmx onn o6nsanm o6ecneun1L, c ppyro -
onpepennk1 1exnnueckyk nonn1nky oprannsaunn a o6nac1n aa1oHa1nsaunn 6yxran1epckoro yue1a.
[onyc1nHoc1L unpokoro Haneapa a qopHnpoaannn n npoaepennn yue1no nonn1nkn pnk1ye1
1pe6oaannn k o6ecneuennk rn6koc1n aa1oHa1nsaunn 6yxran1epckoro yue1a. Hpn a1oH peuL ponxna
np1n o6 aa1oHa1nsnpoaanno rn6koc1n, nockonLky "pyunan npak1nueckn ncuepnana caon
no1enunanLnme aosHoxnoc1n.
Byxran1epckn yue1 npepc1aanne1 co6o ynopnpouennyk cnc1eHy c6opa, pernc1paunn n o6o6uennn
nnqopHaunn a penexnoH ampaxennn o6 nHyuec1ae, o6nsa1enLc1aax oprannsaunn n nx panxennn
ny1eH cnnounoro, nenpepmanoro n pokyHen1anLnoro o1paxennn acex xosnc1aennmx onepaun.
snaun1enLnmx o6LeHax yue1no nnqopHaunn o6ecneun1L nonno1y, poc1oaepnoc1L, caoeapeHennoc1L
n o6Lek1nanoc1L nnqopHaunn Hoxno nnuL ncnonLsyn npenHyuec1aa noamx nnqopHaunonnmx
1exnonorn.
Dqqek1nanoe ncnonLsoaanne cpepc1a amuncnn1enLno 1exnnkn pnn aa1oHa1nsnpoaannoro aepennn
6yxran1epckoro yue1a n o1ue1noc1n ao HnoroH onpepenne1cn kaannqnkaune 6yxran1epa.
CoapeHennm 6yxran1ep-npoqeccnonan ponxen o6napa1L ne 1onLko snannnHn ne 1onLko a o6nac1n
cue1oaopc1aa n cue1oaepennn, no n anape1L coapeHennmHn He1opaHn o6pa6o1kn pannmx na
koHnLk1epe.
Yun1maan ak1yanLnoc1L nopro1oakn cneunannc1oa noao qopHaunn, a Iocypapc1aennme c1anpap1m
amcuero npoqeccnonanLnoro o6pasoaannn no akonoHnuecknH cneunanLnoc1nH aknkuena
pncunnnnna "HnqopHaunonnme cnc1eHm a akonoHnke. [ncunnnnna npepycHa1pnaae1 nsyuenne
npo6neHno-opnen1npoaannmx nnqopHaunonnmx 1exnonorn, a 1oH uncne aa1oHa1nsaunn
6yxran1epckoro yue1a, anannsa n aypn1a, n coc1on1 ns payx kypcoa. B paHkax nepaoro kypca
nsyuak1cn o6une sakonoHepnoc1n o6pa6o1kn akonoHnuecko nnqopHaunn, packpmaak1cn
ocnoanme nanpaanennn npnHenennn noamx nnqopHaunonnmx 1exnonorn a akonoHnuecknx
nccnepoaannnx, ynpaanennn, noacepneano pen1enLnoc1n cneunannc1a akonoHnueckoro npoqnnn.
B1opo kypc opnen1npoaan na nsyuenne konkpe1nmx 1exnonorn, nporpaHHnmx cpepc1a n cnc1eH
6yxran1epckoro yue1a, anannsa n aypn1a a oprannsaunnx pasnnunmx qopH co6c1aennoc1n. B
pesynL1a1e nsyuennn a1oporo kypca c1ypen1m ponxnm, a 1oH uncne yHe1L pa6o1a1L a cpepe kak
HnnnHyH opnoro nporpaHHnoro npopyk1a 6yxran1epckoro yue1a, nac1pon1L nporpaHHnm npopyk1 na
cneunqnky n ycnoann pa6o1m oprannsaunn, naxopn1L aapnan1m peuennn yue1nmx sapau. HHenno
pnn nsyuennn a1oporo kypca n nopro1oaneno nac1onuee noco6ne "KoHnLk1epnan 6yxran1epnn 7.7 c
noamH HnanoH cue1oa pnn c1ypen1oa, o6yuakunxcn no cneunanLnoc1n "Byxran1epckn yue1,
ananns n aypn1 (unqp 060500).
Bm6op cnc1eHm "1C: Hpepnpnn1ne ne nanne1cn cnyuanmH, nockonLky a1o Hounan ynnaepcanLnan
cnc1eHa noaoro nokonennn. KonqnrypnpyeHoc1L kak ocnoanoe caoc1ao cnc1eHm nosaonne1
nac1pon1L npnknapnyk nopcnc1eHy na aa1oHa1nsnpoaannoe aepenne yue1a na npak1nueckn nk6oH
yuac1ke 6yxran1epckoro yue1a. B koHnnek1 noc1aakn cnc1eHm c koHnonen1o "Byxran1epckn yue1
axopn1 1ak nasmaaeHan 1nnoaan konqnrypaunn, npepc1aannkuan co6o ro1oayk nac1poky pnn
aa1oHa1nsaunn yue1a na 1ex yuac1kax, ko1opme npncy1c1ayk1 a nk6o koHHepuecko oprannsaunn
("Kacca, "Bank, "Yue1 aneo6opo1nmx ak1naoa, "Hpopaxn, "Pacue1m n 1.p.).
Yue6noe noco6ne "KoHnLk1epnan 6yxran1epnn 7.7 c noamH HnanoH cue1oa pae1 snannn a o6nac1n
noc1poennn, qynkunonnpoaannn n ncnonLsoaannn 1nnoao konqnrypaunn, packpmaae1 1exnonornk
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koHnLk1epno o6pa6o1kn yue1no nnqopHaunn, snakoHn1 co c1anpap1nmHn, cneunannsnpoaannmHn
n pernaHen1npoaannmHn cpepc1aaHn nonyuennn pesynL1a1no nnqopHaunn.
Hoco6ne coc1on1 ns 1pex paspenoa.
Pasen I nocanuen aonpocaH nauanLno nopro1oakn koHnLk1epno cnc1eHm k akcnnya1aunn. B neH
packpmaak1cn ocnoanme nonn1nn cnc1eHm "1C: Hpepnpnn1ne, onncmaak1cn caoc1aa o1penLnmx
anpoa o6Lek1oa He1apannmx, nonnHanne cyunoc1n ko1opmx noHorae1 aqqek1nano akcnnya1aunn
cnc1eHm, paccHa1pnaak1cn aonpocm oprannsaunn koHnLk1epnoro nnana cue1oa. Oco6oe annHanne
ypeneno sanonnennk nnqopHaunonnmx Haccnaoa ncxopno nnqopHaune.
B pasene II paccHa1pnaae1cn 1exnonornn koHnLk1epnoro aepennn 6yxran1epckoro yue1a
cpepc1aaHn konqnrypaunn "Byxran1epckn yue1. Packpmaae1cn pokyHen1oo6opo1 na kaxpoH
yuac1ke n nopnpok o1paxennn onepaun na cue1ax 6yxran1epckoro yue1a. Oco6oe annHanne
ypeneno onncannk 1exnonornn aa1oHa1nsnpoaannoro yue1a c npnHenenneH pokyHen1oa 1nnoao
konqnrypaunn.
Pasen III nocanuen o6o6uennk yue1nmx pannmx n nonyuennk pesynL1a1no nnqopHaunn
6yxran1epckoro yue1a.
Kaxpan rnaaa yue6noro noco6nn saaepuae1cn aonpocaHn pnn caHokon1ponn.
Aa1op 6ype1 npnsna1enen un1a1ennH sa saHeuannn n noxenannn, kacakunecn copepxannn
npepnaraeHoro nx annHannk Ha1epnana, 1ak n He1opnkn ero nsnoxennn. Hx Hoxno nanpaann1L no
appecy: harsa@com2com.ru a ce1n Hn1epne1.
Bmxopy noco6nn a cae1 cnoco6c1aoaana nnqopHaunonnan n 1exnnueckan noppepxka co c1oponm
qnpHm "1C, sa u1o aa1op ampaxae1 rny6okyk 6naropapnoc1L n npnsna1enLnoc1L Hypanneay Bopncy
Ieoprneanuy.
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Fnaaa 1
O6ue caepeuun o cuc1eHe
1.1. Konuenunn noc1poennn
1.2. Bnpm o6Lek1oa He1apannmx
1.3. Honn1ne konqnrypaunn
1.4. Caoc1aa o6Lek1oa He1apannmx
Konc1an1m
Cnpaaounnkn
Hepeuncnennn
[okyHen1m
Xypnanm pokyHen1oa, onepaun n npoaopok
Bonpocm pnn caHokon1ponn
1.1. Konuenunn noc1poennn
"1C: Hpepnpnn1ne nanne1cn ynnaepcanLno cnc1eHo, nosaonnkue cospaaa1L
aa1oHa1nsnpoaannme nnqopHaunonnme cnc1eHm 6yxran1epckoro yue1a pnn npepnpnn1n pasnnunmx
o1pacne napopnoro xosnc1aa.
Ho konuenunn noc1poennn nnqopHaunonno Hopenn "1C: Hpepnpnn1ne o1nocn1cn k cnc1eHaH c
ynnaepcanLno HopenLk yue1nmx pannmx, no cnoco6y noc1poennn nporpaHHm - k cnc1eHaH,
nHekunH epnnoe nporpaHHnoe nppo.
"1C: Hpepnpnn1ne o1nocn1cn k knaccy nonnoc1Lk pekonqnrypnpyeHmx cnc1eH. Konqnrypnpoaanne
nosaonne1 cospaaa1L nk6me npnnoxennn, naunnan c aa1oHa1nsaunn o1penLnmx paspenoa
6yxran1epckoro yue1a n sakanunaan aa1oHa1nsaune 6yxran1epckoro yue1a kopnopa1nanmx
nnqopHaunonnmx cnc1eH ynpaanennn akonoHnuecknH o6Lek1oH. Pasnnunan c1enenL oxaa1a yue1nmx
qynkun o6ecneunaae1cn sa cue1 koHnonen1no c1pyk1ypm. B coc1aa cnc1eHm axopn1 1pn ocnoanmx
koHnonen1m: "Byxran1epckn yue1, "Onepa1nanm yue1 n "Pacue1, - kaxpan ns ko1opmx
pacunpne1 aosHoxnoc1n cnc1eHm pononnn1enLnmHn HexannsHaHn o6pa6o1kn nnqopHaunn. D1n
HexannsHm nenLsn opnosnauno conoc1aan1L c konkpe1nmHn sapauaHn aa1oHa1nsaunn npepHe1no
o6nac1n, no onn nHek1 poc1a1ouno ue1kyk nanpaanennoc1L.
KoHnonen1a "Byxran1epckn yue1 opnen1npoaana na o1paxenne xosnc1aennmx onepaun na
cue1ax 6yxran1epckoro yue1a. Ona onepnpye1 1aknHn nonn1nnHn, kak "6yxran1epckne cue1a,
"onepaunn n "npoaopkn. BosHoxnoc1n a1o koHnonen1m nosaonnk1 oprannsoaa1L HnoroHepnm,
Hnoroypoaneam n HynL1naank1nm anann1nueckn yue1 napannenLno a neckonLknx nnanax cue1oa
a na1ypanLnoH n penexnoH ampaxennn.
KoHnonen1a "Onepa1nanm yue1 npepnasnauena pnn onepa1nanoro yue1a nannunn n panxennn
nHyuec1aa n o6nsa1enLc1a oprannsaunn a peanLnoH Hacu1a6e apeHenn. D1o poc1nrae1cn sa cue1
noppepxkn HexannsHa pernc1poa, ko1opm n o6ecneunaae1 sanncL panxennn n nonyuennn oc1a1koa
a pasnnunmx paspesax.
KoHnonen1a "Pacue1 npepnasnauena pnn aa1oHa1nsaunn cnoxnmx nepnopnuecknx pacue1oa,
nanpnHep sapa6o1no nna1m. Oco6ennoc1nHn a1o koHnonen1m nanne1cn noppepxka pa6o1m c
xypnanaMn pacue1oa.
Bm6op coc1aaa neo6xopnHmx koHnonen1 onpepenne1cn 1eHn sapauaHn, ko1opme oprannsaunn c1aan1
a o6nac1n aa1oHa1nsaunn yue1a.
Bce oprannsaunn o6nsanm aec1n 6yxran1epckn yue1 nHyuec1aa, o6nsa1enLc1a n xosnc1aennmx
onepaun, o6o6ua1L nnqopHaunk na 6anancoamx n sa6anancoamx cue1ax, aec1n cnn1e1nueckne n
anann1nueckne pernc1pm, coc1aann1L 6yxran1epckyk o1ue1noc1L. Hoa1oHy panee, roaopn o cnc1eHe
"1C: Hpepnpnn1ne, Hm noppasyHeaaeH koHnonen1y "Byxran1epckn yue1, a ko1opo peannsoaanm
coo1ae1c1aykune HexannsHm noppepxkn.
Oynkunonnpoaanne cnc1eHm noppaspennk1 na paa npouecca - konqnrypnpoaanne n ncnonnenne.
Konqnrypnpoaanne npepc1aanne1 co6o onncanne Hopenn npepHe1no o6nac1n, a ncnonnenne -
o6pa6o1ky pannmx npepHe1no o6nac1n.
PesynL1a1oH konqnrypnpoaannn nanne1cn konqnrypaunn, npepc1aannkuan co6o HopenL
npepHe1no o6nac1n. Hpoek1npoaanne konqnrypaunn 1pe6ye1 rny6oknx snann kak a cqepe
nporpaHHnpoaannn, 1ak n a npepHe1no o6nac1n aa1oHa1nsaunn. B a1o cansn koHnnek1 noc1aakn
nporpaHHm aknkuae1 ro1oaoe peuenne, 1ak nasmaaeHyk 1nnoayk konqnrypaunk 6yxran1epckoro
yue1a, rpe peannsoaana He1oponornn aepennn 6yxran1epckoro yue1a a coo1ae1c1ann c
sakonopa1enLc1aoH Poccncko Oepepaunn. Hpn nsHenennn 1ekyuero sakonopa1enLc1aa 1nnoaan
konqnrypaunn ak1yannsnpye1cn paspa6o1unkoH, o6noanennm aapnan1 nepepae1cn nonLsoaa1ennH
a uen1pannsoaannoH nopnpke.
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B cnc1eHe npepycHo1peno neckonLko pexnHoa sanycka (pnc. 1).
PexnH "Konqnrypa1op npepnasnauen pnn onncannn Hopenn npepHe1no o6nac1n, cospannn
nonLsoaa1enLcknx nn1epqecoa, nasnauennn npaa poc1yna k o6Lek1aH pannmx, o6noanennn
konqnrypaunn, coxpanennn n aocc1anoanennn pannmx npepHe1no o6nac1n n neko1opmx ppyrnx
uene.
Pnc. 1. PexnHm sanycka nporpaHHm
[nn o6pa6o1kn pannmx npepHe1no o6nac1n cnc1eHy sanyckak1 a pexnHe "1C: Hpepnpnn1ne. Ecnn
cnc1eHa noppepxnaae1 pa6o1y a HnorononLsoaa1enLckoH pexnHe, 1o a okne sanycka nHee1cn
qnaxok "MonononLno. Hpn ero yc1anoake c cnc1eHo Hoxe1 pa6o1a1L 1onLko opnn nonLsoaa1enL.
Ha npak1nke 1akan neo6xopnHoc1L aosnnkae1 npn cHene nepnopa 6yxran1epcknx n1oroa,
aocc1anoanennn nnpekcnmx qanoa, ypanennn oun6ouno aaepennmx o6Lek1oa pannmx.
PexnH "O1napunk npepnasnauen pnn o1napkn nporpaHHnmx Hopyne a npouecce
konqnrypnpoaannn, a pexnH "Monn1op - pnn Honn1opnnra pa6o1m nonLsoaa1ene c
nnqopHaunonno 6aso.
Hocne am6opa pexnHa sanycka cnc1eHa npepnarae1 am6pa1L nnqopHaunonnyk 6asy ns cnncka
"HnqopHaunonnme 6asm (pnc. 2).
Ecnn na koHnLk1ep yc1anoanena 1nnoaan konqnrypaunn koHnLk1epno 6yxran1epnn 7.7, 1o
nepeuenL aknkuae1 kak HnnnHyH 1pn nnqopHaunonnme 6asm: "1C: Byxran1epnn. Tnnoaan
konqnrypaunn, "1C: Byxran1epnn. Ynpouennan konqnrypaunn n
"1C: Byxran1epnn. [eHonc1paunonnan 6asa. B nnxne uac1n akpanno qopHm ykasan ny1L k
ka1anory, a ko1opoH xpann1cn qanm am6panno nnqopHaunonno 6asm.
HnqopHaunonnan 6asa "1C: Byxran1epnn. Tnnoaan konqnrypaunn a koHnnek1e noc1aakn nyc1an.
Ona npepnasnauena pnn aepennn 6yxran1epckoro yue1a konkpe1no oprannsaunn. Ecnn na opnoH
koHnLk1epe npepnonarae1cn aec1n 6yxran1epckn yue1 pnn neckonLknx oprannsaun, 1o ypo6nee
nnqopHaunk o kaxpo ns nnx xpann1L a o1penLno nnqopHaunonno 6ase. [nn a1oro cnepye1
copepxnHoe ka1anora 1SBDB npepaapn1enLno ckonnpoaa1L a ka1anor c ppyrnH nHeneH, a sa1eH
po6aan1L a cnncok nnqopHaunonnmx 6as noayk, ykasaa ee nHn (knonka "[o6aan1L a okne sanycka
cnc1eHm) n ny1L k ka1anory.
Pnc. 2. Bm6op nnqopHaunonno 6asm
HnqopHaunonnan 6asa "1C:Byxran1epnn. [eHonc1paunonnan 6asa npepc1aanne1 co6o npnHep
aepennn 6yxran1epckoro yue1a pnn ycnoano oprannsaunn. Ocnoanan uenL npnHepa - nokasa1L
1exnonornk sanonnennn akpannmx qopH pokyHen1oa no aepennk yue1a pnn oprannsaun c
pasnnunmHn anpaHn pen1enLnoc1n.
Page 2 of 12 .*/-/ 1
1.2. Bnpm o6Lek1oa He1apannmx
Cnc1eHa "1C: Hpepnpnn1ne npepc1aanne1 co6o coaokynnoc1L HexannsHoa, npepnasnauennmx pnn
Hannnynnpoaannn pasnnunmHn 1nnaHn o6Lek1oa He1apannmx npepHe1no o6nac1n.
Hop oek1oM Me1aannux nonnHae1cn qopHanLnoe onncanne neknx cyunoc1e npepHe1no
o6nac1n aa1oHa1nsaunn co cxopnmHn caoc1aaHn n opnnakoamH nasnauenneH.
Bce o6Lek1m He1apannmx, noppepxnaaeHme cnc1eHo "1C: Hpepnpnn1ne, noppaspennk1 na
6asoame n cneunanLnme. Hop 6asoamHn nonnHak1cn o6Lek1m He1apannmx, ko1opme
noppepxnaak1cn a nk6oH aapnan1e noc1aakn cnc1eHm. K nnH o1nocn1cn cnepykune anpm
o6Lek1oa:
l konc1an1m;
l cnpaaounnkn;
l nepeuncnennn;
l pokyHen1m;
l xypnanm pokyHen1oa;
l o1ue1m n o6pa6o1kn.
Konc1an1u npepnasnauenm pnn xpanennn noc1onnno nnn ycnoano-noc1onnno nnqopHaunn, 1.e.
nnqopHaunn, ko1opan nn6o coaceH ne nsHenne1cn a npouecce akcnnya1aunn cnc1eHm, nn6o
nsHenne1cn poc1a1ouno pepko. B konc1an1ax xpann1, nanpnHep, nanHenoaanne oprannsaunn, ee
kpnpnueckn n nou1oam appec, caepennn o pykoaopn1ene n rnaanoH 6yxran1epe n 1.p.
Cnpaaounnkn npepnasnauenm pnn xpanennn caepenn o Hnoxec1ae opnopopnmx o6Lek1oa. Kaxpm
cnpaaounnk npepc1aanne1 co6o cnncok opnopopnmx o6Lek1oa npepHe1no o6nac1n: co1pypnnkoa,
kon1paren1oa, noHenkna1ypm 1oaapoa n 1.p. O1penLnme o6Lek1m cnpaaounnka nasmaak1
aneMen1aMn cnpaaounnka.
Hepeuncnennn npepnasnauenm pnn onncannn na6opoa noc1onnnmx snauenn, ne nsHenneHmx
nonLsoaa1eneH a npouecce pa6o1m c nporpaHHo. Hepeuncnenne ncnonLsyk1 pnn onncannn 1nnoa
noHenkna1ypm, anpoa panxenn penexnmx cpepc1a, aHop1nsaunonnmx rpynn n 1.p.
[nn xpanennn nnqopHaunn o pasnnunmx qak1ax xosnc1aenno pen1enLnoc1n oprannsaunn
npepnasnauenm okyMen1u. [okyHen1m nrpak1 uen1panLnyk ponL a cnc1eHe aa1oHa1nsaunn. C nx
noHouLk o1paxak1 ace onepaunn no panxennk penexnmx cpepc1a, nonyuennk n o1nycky
Ha1epnanLno-nponsaopc1aennmx sanacoa, nauncnennk aHop1nsaunn, qopHnpoaannk qnnancoamx
pesynL1a1oa n 1.p.
Oco6mH anpoH o6Lek1oa He1apannmx nannk1cn xypnanu okyMen1oa. Onn ne po6aannk1 noamx
pannmx a cnc1eHy, a cnyxn1 nnuL cpepc1aoH npocHo1pa cnncka pokyHen1oa opnoro nnn neckonLknx
anpoa. Kaxpm anp pokyHen1a Hoxe1 6m1L "npnkpennen k onpepenennoHy xypnany. D1o caoc1ao
cnc1eHm ncnonLsyk1 pnn 1oro, u1o6m oprannsoaa1L yue1 no o1penLnmH yuac1kaH. HanpnHep, pnn
pa6o1m c kaccoamHn pokyHen1aHn ncnonLsyk1 xypnan "Kacca, c amnnckaHn ns pacue1noro cue1a -
xypnan "Bank n 1. p.
O1ue1u npepnasnauenm pnn nonyuennn pesynL1a1no nnqopHaunn no neko1opoHy anropn1Hy,
onncannoHy na ac1poennoH nsmke cnc1eHm. C noHouLk o6Lek1oa a1oro anpa nnqopHaunk
npepc1aannk1 a ypo6noH pnn npocHo1pa n anannsa anpe.
Kak cnepye1 ns nasaannn, opao1kn npepnasnauenm pnn amnonnennn pasnnunmx pec1an nap
nnqopHaune. C nx noHouLk yc1anaannaak1 snauenne konc1an1, ocyuec1annk1 nHnop1
nnqopHaunn ns ppyrnx cnc1eH n 1. p.
B caok ouepepL, kaxpan koHnonen1a cnc1eHm "1C: Hpepnpnn1ne pacunpne1 aosHoxnoc1n cnc1eHm
sa cue1 noppepxkn cneunanLnmx o6Lek1oa. B uac1noc1n, a koHnonen1y "Byxran1epckn yue1
ac1poenm HexannsHm Hannnynnpoaannn cnepykunHn anpaHn o6Lek1oa He1apannmx:
l 6yxran1epckne cue1a;
l anpm cy6kon1o;
l onepaunn n npoaopkn.
Eyxran1epckne cue1a npepnasnauenm pnn xpanennn nnanoa cue1oa 6yxran1epckoro yue1a a nx
o6uenpnnn1oH nonnHannn. [nn nnana cue1oa sapae1cn pnnna kopa cnn1e1nueckoro cue1a,
konnuec1ao ypoane cy6cue1oa n pnnna kopa cy6cue1a nepaoro n 6onee nnskoro nopnpka. [nn
cue1oa nac1panaak1cn pononnn1enLnme pekansn1m, a 1akxe qopHm npocHo1pa nx cnncka n
pepak1npoaannn.
Bnu cykon1o nannk1cn cneunanLnmHn o6Lek1aHn pnn aepennn anann1nueckoro yue1a no cue1aH
Page 3 of 12 .*/-/ 1
6yxran1epckoro yue1a. TepHnn "cy6kon1o ncnonLsye1cn pnn o6osnauennn rpynnm opnopopnmx
o6Lek1oa anann1nueckoro yue1a. B kauec1ae cy6kon1o Hory1 amc1yna1L ocnoanme cpepc1aa, 1oaapm,
Ha1epnanm, Hec1a xpanennn, co1pypnnkn n ppyrne na6opm peanLnmx n a6c1pak1nmx o6Lek1oa.
Onepann npepnasnauenm pnn o1paxennn qak1oa xosnc1aenno pen1enLnoc1n na cue1ax
6yxran1epckoro yue1a. Onepaunn Hoxe1 copepxa1L opny nnn neckonLko npoaopok. Kaxpan
npoaopka npnnapnexn1 opno n 1onLko opno onepaunn. Onepaunn, a caok ouepepL, acerpa
npnnapnexn1 pokyHen1y, npnueH y pokyHen1a Hoxe1 6m1L 1onLko opna onepaunn. CaHa onepaunn
Hoxe1 sanncmaa1Lcn nn6o npn sanncn pokyHen1a, nn6o a HoHen1 npoaepennn pokyHen1a, no
npoaopkn qopHnpyk1cn 1onLko npn npoaepennn pokyHen1a. [nn o6ecneuennn pyunoro aaopa
onepaun cyuec1aye1 oco6m anp pokyHen1a "Onepaunn, ko1opm ne nHee1 co6c1aennmx pannmx,
a ncnonLsye1cn 1onLko a kauec1ae "nocn1enn onepaunn, aaepenno apyunyk.
Kaxpm o6Lek1 He1apannmx o6napae1 ynnkanLnmH na6opoH caoc1a. InaanmH caoc1aoH nk6oro
o6Lek1a He1apannmx nanne1cn npen1nqnka1op - kpa1koe nanHenoaanne. Ho npen1nqnka1opy
nponcxopn1 o6pauenne k o6Lek1y na ac1poennoH nsmke cnc1eHm. K ppyrnH caoc1aaH o6uero
nasnauennn o1nocn1cn "CnnonnH n "KoHHen1apn. Onn npen1nqnunpyk1 o6Lek1 a
nonLsoaa1enLcknx nn1epqecax. Oc1anLnme caoc1aa saancn1 o1 anpa o6Lek1a He1apannmx.
HanpnHep, pnn konc1an1m - a1o 1nn, pnnna n 1ounoc1L snauennn, npnsnak nepnopnunoc1n.
BonLunnc1ao o6Lek1oa He1apannmx nHee1 ansyanLnoe npepc1aanenne, nosaonnkuee oprannsoaa1L
nn1epak1nanoe asanHopec1ane nonLsoaa1enn c o6Lek1oH He1apannmx n cospanne o6Lek1a pannmx.
B caHoH o6ueH cnyuae ansyanLnoe npepc1aanenne aknkuae1 1pn uac1n: akpannm pnanor,
neua1nyk qopHy n HopynL. Bkpannan qopMa npepnasnauena pnn aaopa n pepak1npoaannn
nnqopHaunn, xpannuecn a o6Lek1e He1apannmx. Moynu qopMu - a1o nporpaHHa na ac1poennoH
nsmke cnc1eHm. C ero noHouLk nponsaopn1cn ynpaanenne pekansn1aHn akpanno qopHm, kon1ponL
aaopnHo nnqopHaunn, amnonnenne acnoHora1enLnmx pacue1oa n noc1poenne neua1no qopMu.
Coaokynnoc1L 1pex uac1e ansyanLnoro npepc1aanennn nasmaae1cn qopMo. Hpn akcnnya1aunn
cnc1eHm nonLsoaa1enL nenocpepc1aenno asanHopec1aye1 nnuL c opno ns 1pex uac1e qopHm
o6Lek1a He1apannmx - akpannmH pnanoroH. Hoa1oHy panee Hm ncnonLsyeH 1epHnn "akpannan
qopHa, noppasyHeaan akpannm pnanor.
1.3. Honn1ne konqnrypaunn
B npouecce konqnrypnpoaannn nponsaopn1cn nac1poka cnc1eHm na o6pa6o1ky pannmx npepHe1no
o6nac1n. D1o1 npouecc aknkuae1 npoek1npoaanne Hopenn npepHe1no o6nac1n, cospanne
nn1epqecoa, nac1poky npaa pnn o1penLnmx ka1eropn nonLsoaa1ene, a ero pesynL1a1oH
nanne1cn konqnrypaunn. Konqnrypane a cnc1eHe "1C: Hpepnpnn1ne nasmaae1cn coaokynnoc1L
1pex asanHocansannmx coc1aanmx uac1e:
l c1pyk1ypm He1apannmx;
l na6opa nonLsoaa1enLcknx nn1epqecoa;
l na6opa npaa.
Hop 1nnoao konqnrypane nonnHae1cn konqnrypaunn, axopnuan a koHnnek1 noc1aakn cnc1eHm.
C1pyk1ypo Me1aannux, nnn Moenuk npeMe1no onac1n, nasmaae1cn coaokynnoc1L
asanHocansannmx o6Lek1oa He1apannmx, nac1poennmx na xpanenne n o6pa6o1ky nnqopHaunn o
xosnc1aenno pen1enLnoc1n konkpe1no oprannsaunn.
Ha pnc. 3 npepc1aaneno pepeao c1pyk1ypm He1apannmx 1nnoao konqnrypaunn.
Page 4 of 12 .*/-/ 1
Pnc. 3. [epeao c1pyk1ypm He1apannmx 1nnoao konqnrypaunn
Honusoaa1enucknM nn1epqecoM nasmaae1cn coaokynnoc1L koHanp rnaanoro Henk n nanene
nnc1pyHen1oa, nac1poennmx na pa6o1y c konkpe1nmHn o6Lek1aHn pannmx - pokyHen1aHn,
cnpaaounnkaHn, xypnanaHn n 1. p.
Inaanoe Henk 1nnoao konqnrypaunn aknkuae1 nynk1m: Oan, Onepaunn, Cepanc, Okna, HoHouL
(pnc. 4). [nn ypo6c1aa aaopa, pepak1npoaannn n o6pa6o1kn nnqopHaunn a rnaanoe Henk
po6aanenm nynk1m Cnpaaounnkn, [okyHen1m, Xypnanm n O1ue1m. O1penLnme koHanpm
pononnn1enLno Hoxno nopa1L c noHouLk nnk1orpaHH, amnecennmx na nanenL ynpaanennn.
Hpaaa onpepennk1 nonnoHounn nonLsoaa1ene na pa6o1y c nnqopHaune, ko1opan o6pa6a1maae1cn
a cnc1eHe. Hpouepypa nasnauennn npaa nonLsoaa1enk peuae1 pae sapaun: c opno c1oponm,
o6ecneunaae1cn konqnpenunanLnoc1L nnqopHaunn, c ppyro - cnnxae1cn pnck no1epn nnqopHaunn
o1 necankunonnpoaannmx pec1an.
Pnc. 4. Inaanoe Henk nporpaHHm
1.4. Caoc1aa o6Lek1oa He1apannmx
PaccHo1pnH caoc1aa o1penLnmx anpoa o6Lek1oa He1apannmx.
Konc1an1m
Kaxpyk konc1an1y xapak1epnsye1 npen1nqnka1op, cnnonnH, koHHen1apn n 1nn snauennn.
Hpen1nqnka1op - kop, ynnkanLnoe nHn konc1an1m. D1o na6op cnHaonoa 6es npo6enoa, nanpnHep
[a1aPernc1paunn, Pykoaopn1enL n 1. p. Hpen1nqnka1op npepnasnauen pnn o6pauennn k konc1an1e
cpepc1aaHn ac1poennoro nsmka.
Hpen1nqnka1op konc1an1m nHee1 cnnonnH - nasaanne konc1an1m a nonLsoaa1enLckoH nn1epqece
(rpaqa "Kop) n koHHen1apn (rpaqa "HanHenoaanne). HanpnHep, npnaepennme amue
npen1nqnka1opm nHek1 cnnonnH n koHHen1apn "[a1a pernc1paunn / "[a1a pernc1paunn
oprannsaunn n "Pykoaopn1enL / "OHO pykoaopn1enn coo1ae1c1aenno (pnc. 5).
Tnn snauennn onpepenne1 xapak1ep xpannHo a konc1an1e nnqopHaunn. 3nauenneH konc1an1m
Hoxe1 6m1L uncno, pa1a, c1poka cnHaonoa, ccmnka na ppyro o6Lek1 He1apannmx n 1. p. HanpnHep,
konc1an1a c cnnonnHoH "[a1a pernc1paunn nHee1 1nn snauennn "pa1a, a konc1an1a c cnnonnHoH
"Pykoaopn1enL - a1o ccmnka na aneHen1 cnpaaounnka "Co1pypnnkn.
Page 5 of 12 .*/-/ 1
Pnc. 5. OparHen1 akpanno qopHm cnncka konc1an1
Konc1an1a Hoxe1 6m1L nepnopnuecko, 1. e. xpann1L nc1opnk nsHenenn snauenn. Ecnn konc1an1a
nanne1cn nepnopnuecko, 1o na nanenn okna "Cnncok konc1an1 poc1ynna nnk1orpaHHa
"Hc1opnn. C ee noHouLk Hoxno nepe1n a pexnH npocHo1pa n pepak1npoaannn snauenn
nepnopnuecko konc1an1m. B kauec1ae npnHepa na pnc. 6 npepc1aanena nc1opnn snauenn
konc1an1m, a ko1opo xpann1cn c1aaka peqnnancnpoaannn UBP.
Pnc. 6. Hc1opnn c1aakn peqnnancnpoaannn UBP
Cnpaaounnkn
Kaxpm cnpaaounnk xapak1epnsyk1 npen1nqnka1op, na6op pekansn1oa, konnuec1ao ypoane n pnp
pononnn1enLnmx caoc1a.
Hpen1nqnka1op - kop, ynnkanLnoe nHn cnpaaounnka. D1o na6op cnHaonoa 6es npo6enoa.
HanpnHep, Co1pypnnkn, Kon1paren1m n 1.p. O6pauenne k nk6oHy cnpaaounnky konqnrypaunn
nponsaopn1cn no ero npen1nqnka1opy, ko1opm nHee1 cnnonnH n koHHen1apn.
Kaxpm aneHen1 cnpaaounnka onncmaae1cn na6opoH o6nsa1enLnmx n pononnn1enLnmx pekansn1oa.
Onsa1enunuMn pekansn1aHn nannk1cn kop n nanHenoaanne o6Lek1a. /ononnn1enunue pekansn1m
xapak1epnsyk1 o6Lek1 anann1nueckoro yue1a. HanpnHep, pononnn1enLnmHn pekansn1aHn aneHen1a
cnpaaounnka "Pacxopm 6ypyunx nepnopoa nannk1cn cyHHa pacxopa, pa1a nauana n okonuannn
cnncannn; cnpaaounnka "Pesepam - anp pesepaa n 1.p.
Page 6 of 12 .*/-/ 1
Pnc. 7. Menk "Cnpaaounnkn rnaanoro Henk
Hpn aaope a cnpaaounnk noaoro aneHen1a (sanncn) eHy aa1oHa1nueckn npncaanaae1cn noam kop a
nopnpke aospac1annn. B 1ex cnyuanx, korpa 1pe6ye1cn ncnonLsoaanne o6uepoccncknx, o1pacneamx
nnn nokanLnmx knaccnqnka1opoa pnn kopnpoaannn o6Lek1oa yue1a, kop pepak1npye1cn apyunyk.
HanpnHep, no cue1y 90 "Hpopaxn anann1nueckn yue1 aepe1cn no anpaH amnyckaeHo npopykunn
(pa6o1, ycnyr). [nn kopnpoakn aneHen1a cnpaaounnka "Bnpm npopykunn (pa6o1, ycnyr) cnepye1
ncnonLsoaa1L O6uepoccnckn knaccnqnka1op anpoa akonoHnuecko pen1enLnoc1n, npopykunn n
ycnyr OK 004-93 OK[H (uac1L III).
[nn ypo6c1aa pa6o1m nepeuenL nan6onee uac1o ncnonLsyeHmx cnpaaounnkoa aknkuen a nynk1
"Cnpaaounnkn rnaanoro Henk konqnrypaunn (pnc. 7).
Hepeuncnennn
Kaxpoe nepeuncnenne onncmaae1 ero npen1nqnka1op, cnnonnH, koHHen1apn n nepeuenL
aosHoxnmx snauenn.
Hpen1nqnka1op - kop, ynnkanLnoe nHn nepeuncnennn. D1o na6op cnHaonoa 6es npo6enoa,
nanpnHep BnpmKon1paren1oa, OonpmOMC n 1. p. O6pauenne k nk6oHy nepeuncnennk na
nporpaHHnoH ypoane nponsaopn1cn no ero npen1nqnka1opy.
Hepeuncnenne copepxn1 nepeuenL aosHoxnmx snauenn. HanpnHep, a nepeuncnenne "Bkpxe1m
axopn1 aneHen1m c npen1nqnka1opaHn "OepepanLnm, "Pecny6nnkanckn n "Mec1nm. B o1nnune
o1 ppyrnx o6Lek1oa He1apannmx snauenne nepeuncnennn ne nHee1 caoc1aa "CnnonnH. B a1oH
kauec1ae amc1ynae1 caoc1ao "Hpepc1aanenne.
[okyHen1m
Kaxpm pokyHen1 xapak1epnsye1cn caonH npen1nqnka1opoH. Hpen1nqnka1op - kop, ynnkanLnoe
nHn pokyHen1a. D1o na6op cnHaonoa 6es npo6enoa, nanpnHep Hoc1ynnenneOC,
HauncnenneAHop1nsaunn n 1. p. [nn ypo6c1aa o6pauennn k pokyHen1y a nonLsoaa1enLckoH
nn1epqece on nHee1 koHHen1apn. Hpnaepennme pokyHen1m nHek1 koHHen1apn "Hpno6pe1enne
OC sa nna1y n "Hauncnenne aHop1nsaunn coo1ae1c1aenno.
[okyHen1 nHee1 ansyanLnoe npepc1aanenne (akpannyk qopHy) n Hoxe1 nHe1L neorpannuennoe
konnuec1ao pekansn1oa a saronoaouno uac1n (uanke) n a 1a6nnuno (Hnoroc1pouno) uac1n,
Page 7 of 12 .*/-/ 1
ko1opme sanonnnk1cn npn ero coc1aanennn.
OopHa pokyHen1a Hoxe1 nHe1L neua1nyk qopHy, ko1opan npepc1aanne1 co6o "6yHaxnm
akanaanen1 nepanunoro pokyHen1a.
BaxnmH caoc1aoH pokyHen1a nanne1cn aosHoxnoc1L aa1oHa1nueckn qopHnpoaa1L 6yxran1epckne
sanncn (6yxran1epckne npoaopkn). BHec1e c 1eH npn amnncke cue1a, oqopHnennn poaepennoc1n n a
pnpe ppyrnx cnyuaea npoaopkn ne qopHnpyk1cn.
Ha6op pokyHen1oa, aknkuennmx a 1nnoayk konqnrypaunk, nosaonne1 aa1oHa1nsnpoaa1L Hnorne
yuac1kn 6yxran1epckoro yue1a: noc1ynnenne n ncnonLsoaanne Ha1epnanLno-nponsaopc1aennmx
sanacoa, nauncnenne aHop1nsaunn, pacue1 onna1m 1pypa n 1. p. Ha pnc. 8 npepc1aanen qparHen1
Henk "[okyHen1m rnaanoro Henk 1nnoao konqnrypaunn.
BaxnmH caoc1aoH cnc1eHm "1C: Hpepnpnn1ne nanne1cn aosHoxnoc1L aaopn1L pokyHen1m opnoro
anpa na ocnoaannn yxe aaepennmx pokyHen1oa ppyroro anpa. D1o nosaonne1 ynpoc1n1L sanonnenne
akpanno qopHm pokyHen1a. HanpnHep, 6onLunnc1ao pekansn1oa naknapno na o1rpysky 1oaapoa n
cue1a-qak1ypm coanapae1. Baop cue1a-qak1ypm na ocnoaannn naknapno cyuec1aenno ynpouae1
pa6o1y, nockonLky 6onLunnc1ao pannmx aa1oHa1nueckn nepenocn1cn ns pokyHen1a-ocnoaannn.
[pyroe npnHenenne pexnHa nnnkc1pnpye1 npnHep pacnpepenennn pononnn1enLnmx pacxopoa no
npno6pe1ennk Hexpy Ha1epnanaHn, noc1ynnaunHn no opno naknapno.
Pnc. 8. Menk "[okyHen1m rnaanoro Henk
O6uyk cxeHy asanHocansn pokyHen1oa 1nnoao konqnrypaunn, noppepxnaakunx pexnH "aaec1n
na ocnoaannn, nnnkc1pnpyk1 pannme, npepc1aanennme a 1a6n.1. Ipaqm 1a6nnum o6pasyk1 anpm
pokyHen1oa, na ocnoaannn ko1opmx Hoxno aaec1n pokyHen1m ppyroro anpa. Huekn, noHeuennme
snakoH "+, coo1ae1c1ayk1 cansnH Hexpy pokyHen1aHn. HanpnHep, pokyHen1 "Baop a akcnnya1aunk
OC Hoxe1 6m1L aaepen na ocnoaannn pokyHen1a "Hpno6pe1enne OC sa nna1y, a "Peannsaunn
o1rpyxenno npopykunn - na ocnoaannn pokyHen1a "O1rpyska 1oaapoa. HeckonLko snakoa "+ no
ropnson1ann osnauae1, u1o pokyHen1 pannoro anpa Hoxno aaec1n na ocnoaannn neckonLknx
pokyHen1oa ppyroro anpa. HeckonLko snakoa "+ no aep1nkann osnauae1, u1o pokyHen1 pannoro
anpa nanne1cn ocnoaanneH pnn aaopa pokyHen1oa neckonLknx anpoa.
Ta6nnua 1
BsauHocansu pokyHeu1oa 1unoao kouqurypauu, noppepxuaamux pexuH "aaec1u ua
ocuoaauuu"
Page 8 of 12 .*/-/ 1
Xypnanm pokyHen1oa, onepaun n npoaopok
Ha pnc. 9 npepc1aanen qparHen1 xypnana pokyHen1oa "Bank.
Pnc. 9. OparHen1 xypnana "Bank
[okyHen1m a xypnane o1o6paxak1cn a anpe cnncka, ynopnpouennoro a xpononornueckoH nopnpke
aaopa pokyHen1oa a nnqopHaunonnyk 6asy. Ho kaxpoHy pokyHen1y o1penLno c1poko
o1o6paxae1cn kpa1kan nnqopHaunn o pokyHen1e (pa1a n apeHn coc1aanennn, nanHenoaanne n
nopnpkoam noHep, cyHHa noc1ynnennn n cnncannn).
[nn pa6o1m c onepaunnHn npepnasnauen xypnan onepaun (pnc. 10). Ho kaxpo onepaunn
o1penLno c1poko o1o6paxae1cn nan6onee aaxnan nnqopHaunn (pa1a, apeHn n nopnpkoam noHep,
copepxanne, cyHHa).
BaopnHm
pokyHen1
Aaancoam
o1ue1
Bmnncka
Bmnonnenne
a1ana pa6o1
Okasanne
ycnyr
Hepepaua
HMA
Hepepaua
OC
Hoc1ynnenne
Ha1epnanoa
Hpno6pe1enne
HMA sa nna1y
Baop a
akcnnya1aunk
OC

Bmnncka + + + +
Bmnonnenne
a1ana pa6o1

3anncL knnrn
nokynok
+ + +
3anncL knnrn
npopax

Okasanne
ycnyr

Hpno6pe1enne
HMA sa nna1y

Hpnnn1ne k
yue1y HMA
+
O1rpyska
1oaapoa

Onna1a a1ana
pa6o1
+
Peannsaunn
o1rpyxenno
npopykunn

Cue1-qak1ypa
ampannm
+ + + +
Cue1-qak1ypa
nonyuennm
+ + +
Ycnyrn
c1oponnnx
oprannsaun
+ +
Page 9 of 12 .*/-/ 1
Pnc. 10. OparHen1 xypnana onepaun.
B xypnan onepaun noHeuak1cn 1akxe onepaunn, aaepennme pokyHen1aHn konqnrypaunn. [nn
1aknx onepaun a rpaqe "[okyHen1 ykasmaae1cn nanHenoaanne pokyHen1a, nanpnHep "Bmnncka,
"Cue1-qak1ypa nonyuennm.
[nn ypo6c1aa pa6o1m a nnxne uac1n okna xypnana onepaun nHek1cn knonkn pnn aaopa noaoro
pokyHen1a ("Baec1n pokyHen1), 1nnoao onepaunn ("Baec1n 1nnoayk onepaunk), pyuno
onepaunn ("Baec1n onepaunk apyunyk), a 1akxe c1opnnpoaannn npoaopok panee aaepennmx
onepaun ("C1opno).
[nn npocHo1pa npoaopok npepnasnauen xypnan npoaopok (pnc. 11). Ho kaxpo npoaopke a
xypnane o1o6paxae1cn nonnan nnqopHaunn: pa1a npoaopkn, caepennn o pokyHen1e, ko1opmH
npoaopka cqopHnpoaana (nanHenoaanne n noHep), nopnpkoam noHep npoaopkn a onepaunn,
koppecnonpnpykune cue1a, pannme anann1nueckoro, konnuec1aennoro, aank1noro yue1a, cyHHa
npoaopkn, copepxanne npoaopkn n noHep xypnana. Paspenenne npoaopok no xypnanaH sapak1 c
noHouLk qnaxka "Paspenn1L no noHepaH xypnanoa, pacnonoxennoro a nnxne uac1n akpanno
qopHm.
Pnc. 11. OparHen1 xypnana npoaopok
B nonLsoaa1enLckoH nn1epqece nepeuenL nan6onee uac1o ncnonLsyeHmx xypnanoa oqopHnen a
anpe o1penLnmx nynk1oa Henk "Xypnanm rnaanoro Henk (pnc. 12).
Page 10 of 12 .*/-/ 1
Pnc. 12. Menk "Xypnanm rnaanoro Henk
KpoHe xypnanoa, cospannmx a npouecce konqnrypnpoaannn, a koHnLk1epno 6yxran1epnn 7.7
nHek1cn paa npeponpepenennmx xypnana c nHenaHn "O6un n "Hpoune. Xypnan "O6un, kak
cnepye1 ns ero nasaannn, aknkuae1 ace pokyHen1m, aaepennme a nnqopHaunonnyk 6asy (pnc. 13).
B xypnan "Hpoune noHeuak1cn 1e pokyHen1m, pnn ko1opmx na a1ane konqnrypaunn nano ne
ykasan konkpe1nm xypnan, a ko1opm pokyHen1 cnepye1 noHec1n1L.
Pnc. 13. OparHen1 xypnana "O6un
l Bonpocm pnn caHokon1ponn
1. Hasoan1e ocnoanme koHnonen1m cnc1eHm "1C: Hpepnpnn1ne n npnaepn1e nx xapak1epnc1nky.
2. Onnun1e pexnHm sanycka nporpaHHm.
3. Hepeuncnn1e anpm o6Lek1oa He1apannmx, noppepxnaaeHmx koHnonen1o "Byxran1epckn
yue1.
4. 1o nonnHae1cn nop qopHo o6Lek1a He1apannmx?
5. Packpo1e nonn1ne konqnrypaunn n onnun1e nasnauenne ee coc1aanmx uac1e.
Page 11 of 12 .*/-/ 1
6. Onnun1e caoc1aa o6Lek1a He1apannmx 1nna "konc1an1a.
7. Onnun1e caoc1aa o6Lek1a He1apannmx 1nna "cnpaaounnk.
8. Onnun1e caoc1aa o6Lek1a He1apannmx 1nna "nepeuncnenne.
9. Onnun1e caoc1aa o6Lek1a He1apannmx 1nna "pokyHen1.
10. Packpo1e cyunoc1L pexnHa aaopa opnnx pokyHen1oa na ocnoaannn ppyrnx. Hpnaepn1e
npnHepm.
11. [nn kaknx uene npepnasnauenm xypnanm pokyHen1oa, onepaun, npoaopok?
Page 12 of 12 .*/-/ 1
Fnaaa 2
Oprauusaun koHnum1epuoro nnaua cve1oa
2.1. Oprannsaunn cnc1eHm cnn1e1nuecknx cue1oa
2.2. Oprannsaunn cnc1eHm anann1nuecknx cue1oa
Cnpaaounnkn o6Lek1oa anann1nueckoro yue1a
Hepeuncnennn o6Lek1oa anann1nueckoro yue1a
Mopenn oprannsaunn anann1nueckoro yue1a
2.3. Oprannsaunn cansn cnn1e1nuecknx n anann1nuecknx cue1oa
Ocnoao koHnLk1epno 6yxran1epnn nanne1cn HopenL cnc1eHm cue1oa, nop ko1opo nonnHak1
nopnpok noc1poennn n nn1epnpe1aunn cnn1e1nuecknx n anann1nuecknx cue1oa, na ko1opmx
o6o6uae1cn nnqopHaunn, nonyuennan ns nepanunmx yue1nmx pokyHen1oa.
MopenL cnc1eHm cue1oa aknkuae1 cnc1eHy cnn1e1nuecknx cue1oa, cnc1eHy anann1nuecknx cue1oa n
cansn Hexpy nnHn.
2.1. Oprannsaunn cnc1eHm cnn1e1nuecknx cue1oa
Opno ns c1apn yue1noro npouecca nanne1cn cnc1eHa1nsaunn, o6o6uenne n rpynnnpoaka
nnqopHaunn, nonyuenno ns nepanunmx pokyHen1oa, a 1akxe ee o1paxenne na cue1ax
6yxran1epckoro yue1a.
HepeuenL cnn1e1nuecknx cue1oa, o1paxakunx cnc1eHa1nsnpoaannyk rpynnnpoaky nnqopHaunn o
pasnnunmx c1oponax pen1enLnoc1n xosnc1aykuero cy6Lek1a, nasmaak1 nnanoM cue1oa
yxran1epckoro yue1a. Ero noc1poenne nosaonne1 nonyua1L nnqopHaunk pnn uene ynpaanennn
oprannsaune, kon1ponn a nn1epecax co6c1aennnkoa, opranoa rocypapc1aenno n ncnonnn1enLno
anac1n, ppyrnx sann1epecoaannmx nnu.
B coo1ae1c1ann c nopnpkoH, yc1anoanennmH na 1eppn1opnn Poccncko Oepepaunn, xosnc1aykune
cy6Lek1m (kpoHe kpepn1nmx n 6kpxe1nmx oprannsaun) ncnonLsyk1 epnnm Hnan cue1oa
yxran1epckoro yue1a qnnancoao-xosnc1aenno en1enunoc1n n Hnc1pyknk no ero npnMenennk.
B epnnoH Hnane cue1oa npepycHo1peno okono 100 cnn1e1nuecknx cue1oa (cue1oa nepaoro nopnpka).
KpoHe a1oro a neH npepycHo1peno o1kpm1ne cy6cue1oa (cue1oa a1oporo nopnpka).
Xosnc1aykune cy6Lek1m na ocnoae epnnoro Hnana cue1oa coc1aannk1 pa6oune nnanm cue1oa
6yxran1epckoro yue1a. Paoun nnan cue1oa npepc1aanne1 co6o coaokynnoc1L cue1oa,
ncnonLsyeHmx oprannsaune pnn uene anannsa, kon1ponn n coc1aanennn o1ue1noc1n.
Coc1aanenne pa6ouero nnana cue1oa a koHnLk1epno 6yxran1epnn 6asnpye1cn na ncnonLsoaannn
caoc1a o6Lek1a He1apannmx 1nna "Hnan cue1oa.
B saancnHoc1n o1 aepcnn nporpaHHm a koHnLk1epno 6yxran1epnn noppepxnaae1cn opnn nnn
neckonLko nnanoa cue1oa. Bnaropapn a1oHy aosHoxna oprannsaunn napannenLnoro aepennn yue1a,
nanpnHep no naunonanLnmH n HexpynapopnmH c1anpap1aH.
Kaxpm nnan cue1oa konqnrypaunn onncmaae1cn npen1nqnka1opoH n na6opoH o6unx caoc1a.
HanpnHep, a 1nnoao konqnrypaunn "Byxran1epckn yue1 pa6oun nnan cue1oa, coc1aanennm na
ocnoae epnnoro Hnana cue1oa, nHee1 npen1nqnka1op "Ocnoano (pnc. 14).
Page 1 of 8 .*/-/ 2

Pnc. 14. OopHa o6Lek1a He1apannmx 1nna "Hnan cue1oa
D1o1 nnan xapak1epnsyk1 cnepykune caoc1aa:
l HakcnHanLnan pnnna kopa cue1a - 11 cnHaonoa;
l kpa1koe nanHenoaanne cue1a - po 25 cnHaonoa;
l nonnoe nanHenoaanne cue1a xpann1cn a pekansn1e, nHekueH cnnonnH "Honnoe
nanHenoaanne;
l HakcnHanLnoe konnuec1ao anann1nuecknx paspesoa - 3;
l pnn aepennn aank1noro yue1a ncnonLsye1cn cnpaaounnk "Bank1m n ero pekansn1m "Kypc n
"Kpa1noc1L;
l konnuec1aennm yue1 aepe1cn 1onLko no o6Lek1aH anann1nkn.
Hnan cue1oa "Ocnoano 1nnoao konqnrypaunn (panee - koHnLk1epnm nnan cue1oa)
npepc1aanne1 co6o cnncok, kaxpan sanncL ko1oporo coo1ae1c1aye1 onpepenennoHy cue1y nnn
cy6cue1y (pnc. 15).
Pnc. 15. OparHen1 pa6ouero nnana cue1oa koHnLk1epno 6yxran1epnn 7.7
Kaxpan sanncL koHnLk1epnoro nnana cue1oa onncmaae1cn na6opoH xapak1epnc1nk (snauenn
pekansn1oa), aknkuakunx:
l kop;
l nanHenoaanne;
l 1nn cue1a;
l npnsnak oc1a1ka no cue1y (cy6cue1y);
l npnsnak aepennn anann1nueckoro yue1a;
l npnsnak aepennn aank1noro yue1a;
Page 2 of 8 .*/-/ 2
l npnsnak aepennn na1ypanLnoro yue1a no o6Lek1aH anann1nkn.
Kop npepnasnauen pnn npen1nqnkaunn sanncn nnana cue1oa. On qopHnpye1cn no ua6nony
###.##.#. Hepame 1pn nosnunn cneaa npepnasnauenm pnn noHepoa cue1oa nepaoro nopnpka, pae
nosnunn nocne 1oukn - pnn noHepoa cue1oa a1oporo nopnpka (cy6cue1oa), nocnepnnn nosnunn a
ua6none - pnn cue1oa 1pe1Lero nopnpka.
B pekansn1e "HanHenoaanne ykasmaae1cn kpa1koe nanHenoaanne cue1a nnn cy6cue1a.
KoHnLk1epnm nnan cue1oa copepxn1 onncanne cnn1e1nuecknx 6anancoamx cue1oa c noHepaHn o1
01 "Ocnoanme cpepc1aa po 99 "Hpn6mnn n y6m1kn n sa6anancoamx cue1oa c noHepaHn o1 001
"Apenpoaannme ocnoanme cpepc1aa po 011 "Ocnoanme cpepc1aa, cpannme a apenpy.
K o1penLnmH cue1aH nepaoro nopnpka o1kpm1m cue1a a1oporo nopnpka (cy6cue1a), nanpnHep k
cue1y 01 "Ocnoanme cpepc1aa -cy6cue1a 01.1 "Ocnoanme cpepc1aa a oprannsaunn n 01.2
"Bm6m1ne ocnoanmx cpepc1a. Ecnn na a1ane konqnrypnpoaannn sapano, u1o cue1 nHee1 cy6cue1a,
1o npn aaope a cnc1eHy 6yxran1epcko sanncn sanpaunaae1cn konkpe1nm cy6cue1. Xpanenne
yue1nmx pannmx noc1poeno 1aknH o6pasoH, u1o oc1a1kn n o6opo1m no cue1y a uenoH acerpa paanm
cyHHe oc1a1koa n o6opo1oa no cy6cue1aH.
Xapak1epnc1nka "1nn cue1a onpepenne1 npnnunn o1paxennn no cue1y nnn cy6cue1y yue1no
nnqopHaunn. Ho a1oHy ocnoaannk ace cue1a (sanncn) koHnLk1epnoro nnana cue1oa penn1cn na
6anancoame n sa6anancoame.
Yue1 na 6anancoamx cue1ax noc1poen no npnnunny paono sanncn, a coo1ae1c1ann c ko1opmH
xosnc1aennan onepaunn opnoapeHenno o1paxae1cn no pe6e1y opnoro cue1a (cy6cue1a) n kpepn1y
ppyroro cue1a (cy6cue1a). HanpnHep, npn onna1e saponxennoc1n noc1aaunky qopHnpye1cn sanncL
no pe6e1y cy6cue1a 60.1 "Pacue1m c noc1aaunkaHn n noppnpunkaHn (a py6nnx) n kpepn1y cue1a 51
"Pacue1nme cue1a.
Ecnn y sanncn koHnLk1epnoro nnana cue1oa a rpaqe "3a6. (sa6anancoam) c1on1 snak "+, 1o
cnc1eHa paspeuae1 no cue1y aaop npoc1o sanncn, 6es koppecnonpenunn Hexpy cue1aHn. Tako 1nn
yc1anoanen pnn acex sa6anancoamx cue1oa. HanpnHep, npn nonyuennn paaanLueckoro cmpLn na
nepepa6o1ky qopHnpye1cn npoc1an sanncL no pe6e1y, a npn nepepaue ro1oao npopykunn na
c1onHoc1L paaanLueckoro cmpLn - sanncL no kpepn1y sa6anancoaoro cue1a 003 "Ma1epnanm,
npnnn1me a nepepa6o1ky.
[nn kaxporo cue1a (cy6cue1a) a rpaqe "Ak1. (ak1nanm) sapae1cn npnsnak oc1a1ka no o1nouennk
k 6anancy. On Hoxe1 npnnnHa1L opno ns snauenn: "A (ak1nanm), "H (naccnanm) nnn
"A/H (ak1nano-naccnanm). HanpnHep, pnn cue1a 51 "Pacue1nme cue1a yc1anoanen npnsnak
"ak1nanm, pnn cue1a 82 "Pesepanm kann1an - npnsnak "naccnanm, pnn cue1a 71 "Pacue1m c
nopo1ue1nmHn nnuaHn - npnsnak "ak1nano-naccnanm. D1a xapak1epnc1nka ncnonLsye1cn pnn
kon1ponn oc1a1koa npn anannse o6opo1no-canLpoao aepoHoc1n. "HenpaannLnoe canLpo no cue1y
o1paxae1cn a o6opo1no-canLpoao aepoHoc1n kpacnmH uae1oH co snakoH "Hnnyc.
Ho onepaunnH, c1onHoc1L ko1opmx ampaxena a nnoc1panno aank1e, nopHa1nanmHn ak1aHn
npepycHo1peno aepenne yue1a opnoapeHenno a nnoc1panno aank1e n a aank1e Poccncko
Oepepaunn. HanpnHep, aepenne yue1a a aank1e npepycHo1peno no kpepn1aH 6ankoa, ampannmH a
nnoc1panno aank1e, pacue1aH c nnoc1pannmHn nokyna1ennHn n noc1aaunkaHn, ecnn pacue1m
aepy1cn a aank1e, o1nnuno o1 aank1m Poccncko Oepepaunn, n 1. p.
HnqopHaunk no xosnc1aennmH onepaunnH, c1onHoc1L ko1opmx ampaxena a nnoc1panno aank1e,
o6o6uak1 na o1penLnmx cy6cue1ax. HanpnHep, 50.11 "Kacca (a aank1e), 60.11 "Pacue1m c
noc1aaunkaHn n noppnpunkaHn (a aank1e), 62.11 "Pacue1m c nokyna1ennHn n sakasunkaHn (a
aank1e), 71.11 "Pacue1m c nopo1ue1nmHn nnuaHn (a aank1e) n 1. p.
[nn aepennn aank1noro yue1a no konkpe1noHy cue1y (cy6cue1y) a onncannn ero caoc1a
yc1anaannaae1cn coo1ae1c1aykun npnsnak - snak "+ a rpaqe "Ban. Ecnn no cue1y (cy6cue1y)
sapan aank1nm yue1, 1o npn aaope 6yxran1epcko sanncn cnc1eHa sanpaunaae1 aank1nyk cyHHy,
a cyHHy a aank1e Poccncko Oepepaunn paccun1maae1 kak nponsaepenne aank1no cyHHm na kypc
aank1m na pa1y onepaunn (no pannmH cnpaaounnka "Bank1m).
Ho o1penLnmH anpaH nHyuec1aa napnpy c yue1oH a penexnoH ampaxennn 1pe6ye1cn aec1n
na1ypanLnm yue1, nanpnHep npn yue1e Ha1epnanoa, 1oaapoa, ro1oao npopykunn n 1.p.
[nn aepennn konnuec1aennoro yue1a no konkpe1noHy cue1y (cy6cue1y) a onncannn ero caoc1a
yc1anaannaae1cn coo1ae1c1aykun npnsnak - snak "+ a rpaqe "Kon.. Ecnn no cue1y (cy6cue1y)
aepe1cn konnuec1aennm yue1, 1o npn aaope npoaopkn cnc1eHa sanpaunaae1 konnuec1ao, a cyHHy
npoaopkn paccun1maae1 kak nponsaepenne uenm sa epnnnuy na konnuec1ao.
Hpnsnak aepennn no cue1y (cy6cue1y) anann1nueckoro yue1a sapae1cn a pekansn1ax "Cy6kon1o 1,
Page 3 of 8 .*/-/ 2
"Cy6kon1o 2 n "Cy6kon1o 3. Oprannsaunn anann1nueckoro yue1a n cansL cnn1e1nuecknx n
anann1nuecknx cue1oa noppo6no paccHa1pnaak1cn a cnepykunx naparpaqax.
B koHnLk1epnm nnan cue1oa 1nnoao konqnrypaunn aknkuenm acnoHora1enLnme cue1a, nHekune
1nn "sa6anancoam. Onn npepnasnauenm rnaanmH o6pasoH pnn uene nanoroaoro yue1a.
HanpnHep, acnoHora1enLnm cue1 HB "Hanoroaan 6asa npepnasnauen pnn pacue1a epnnoro
counanLnoro nanora, cue1 HC "Hokynnan c1onHoc1L - pnn o1paxennn nokynno c1onHoc1n
npopannmx 1oaapoa oprannsaunnHn c yue1no nonn1nko "no onna1e.
2.2. Oprannsaunn cnc1eHm anann1nuecknx cue1oa
HopHa1nanmHn pokyHen1aHn Hoxe1 6m1L npepycHo1peno aepenne na cue1e anann1nueckoro yue1a.
HanpnHep, na cue1e 71 "Pacue1m c nopo1ue1nmHn nnuaHn yue1 neo6xopnHo aec1n no kaxpoHy
nopo1ue1noHy nnuy, na cue1e 76 "Pacue1m c npounHn pe6n1opaHn n kpepn1opaHn - no kaxpoHy
pe6n1opy n kpepn1opy n 1. p. Hpn a1oH na neko1opmx cue1ax anann1nueckn yue1 neo6xopnHo aec1n
opnoapeHenno a neckonLknx paspesax. HanpnHep, na cue1e 10 "Ma1epnanm anann1nueckn yue1
neo6xopnHo aec1n no Hec1aH xpanennn Ha1epnanoa n o1penLnmH nx nanHenoaannnH, na cue1e 43
"Io1oaan npopykunn - no Hec1aH xpanennn n o1penLnmH anpaH ro1oao npopykunn n 1. p.
Anann1nueckn yue1 a koHnLk1epno 6yxran1epnn peannsye1cn rnaanmH o6pasoH npn noHoun
o6Lek1oa He1apannmx "Cnpaaounnkn n "Hepeuncnennn, a nopnpok ero aepennn onpepenne1cn
ncnonLsyeHmHn HopennHn anann1nueckoro yue1a.
Cnpaaounnkn o6Lek1oa anann1nueckoro yue1a
Cnpaaounnk o6Lek1oa anann1nueckoro yue1a Hoxe1 6m1L nnnenmH nnn c1pyk1ypnpoaannmH.
Hnnenu cnpaaounnk npepc1aanne1 co6o npoc1o cnncok c nepeuneH o6Lek1oa anann1nueckoro
yue1a. C1pyk1ypnpoaannu cnpaaounnk npepnasnauen pnn xpanennn o6Lek1oa, ko1opme Hory1 6m1L
nepapxnueckn knaccnqnunpoaanm a coo1ae1c1ann c ampenennmHn npnsnakaHn. HanpnHep, 1oaapm
pas6naak1cn na rpynnm, anpm, ap1nkynm.
BosHoxnoc1L noppepxnaa1L nepapxnueckyk c1pyk1ypy saknapmaae1cn na a1ane npoek1npoaannn
cnpaaounnka, a 1akxe yun1maae1cn npn paspa6o1ke akpannoro pnanora qopHm cnncka (pnc. 16).

Pnc. 16. Dkpannan qopHa c1pyk1ypnpoaannoro cnpaaounnka
Dkpannan qopHa c1pyk1ypnpoaannoro cnpaaounnka aknkuae1 paa okna. B neaoH npnaopn1cn
1ekyuan c1pyk1ypa (pepeao rpynn), a npaaoH - nepeuenL o6Lek1oa, o6Lepnnennmx no
onpepenennoHy npnsnaky a rpynny. Koneunme aneHen1m n rpynnm aneHen1oa o1nnuak1cn no uae1y
nnk1orpaHHm cneaa o1 nx nanHenoaannn. [nn nepamx ona nHee1 cnnn uae1, pnn a1opmx -
xen1m. Ha nanenn ynpaanennn akpanno qopHm noHeuenm nnk1orpaHHm pnn pa6o1m co
cnpaaounnkoH (aaopa noamx rpynn n o6Lek1oa anann1nueckoro yue1a, nepenoca o6Lek1oa ns opnnx
rpynn a ppyrne n 1. p.).
Kaxpm pononnn1enLnm pekansn1 sanncn cnpaaounnka, a caok ouepepL, onncmaae1cn na6opoH
o6unx n pononnn1enLnmx caoc1a. K o6unH caoc1aaH o1nocn1cn: npen1nqnka1op, cnnonnH,
koHHen1apn, 1nn snauennn. B kauec1ae 1nna snauennn Hoxe1 6m1L uncno, c1poka cnHaonoa nnn
ccmnka na nk6o o6Lek1 He1apannmx. HanpnHep, snauenneH pekansn1a "Tnn 1oaapa cnpaaounnka
"HoHenkna1ypa Hoxe1 6m1L opnn ns aneHen1oa nepeuncnennn "Tnnm 1oaapoa (pnc. 17).
Page 4 of 8 .*/-/ 2
Pnc. 17. O6une caoc1aa pekansn1a cnpaaounnka
Hepeuncnennn o6Lek1oa anann1nueckoro yue1a
B o1nnune o1 cnpaaounnka o6Lek1 He1apannmx anpa "Hepeuncnenne copepxn1 koneunm nepeuenL
aosHoxnmx o6Lek1oa anann1nueckoro yue1a. Tako nepeuenL coc1aanne1cn na a1ane
npoek1npoaannn konqnrypaunn, on ne Hoxe1 6m1L nsHenen a pexnHe sanycka "1C: Hpepnpnn1ne.
koHnLk1epno 6yxran1epnn 7.7 c noHouLk nepeuncnenn aepe1cn anann1nueckn yue1 pacue1oa c
qepepanLnmH n 1eppn1opnanLnmH o1penennnHn qonpa o6nsa1enLnoro Hepnunnckoro c1paxoaannn
(nepeuncnenne "Oonpm OMC), c 6kpxe1aHn pasnnunmx ypoane (nepeuncnenne "Bkpxe1m) n 1.p.
Mopenn oprannsaunn anann1nueckoro yue1a
B koHnLk1epno 6yxran1epnn 7.7 ncnonLsye1cn HopenL 1nnnsnpoaannmx anann1nuecknx cue1oa.
Cy1L Hopenn coc1on1 a qopHanLnoH o1penennn cnc1eHm cnn1e1nuecknx cue1oa o1 cnc1eHm
anann1nuecknx cue1oa. D1o pae1 aosHoxnoc1L nonyua1L 6yxran1epckne n1orn (canLpo n o6opo1oa)
kak no konkpe1noHy cnn1e1nueckoHy cue1y a paspese snauenn cy6kon1o, 1ak n no konkpe1noHy
o6Lek1y anann1nueckoro yue1a cy6kon1o a paspese 1ex cnn1e1nuecknx cue1oa, na ko1opmx
yun1maae1cn pannm o6Lek1.
[nn o6osnauennn rpynnm o6Lek1oa opnoro anpa (1nna anann1nueckoro cue1a) a koHnLk1epno
6yxran1epnn 7.7 ncnonLsye1cn nonn1ne "Bnpm cy6kon1o. HanpnHep, anpaHn cy6kon1o nannk1cn
kon1paren1m, Ha1epnanm, noHenkna1ypa, neHa1epnanLnme ak1nam n 1. p.
KaxpoHy anpy cy6kon1o coo1ae1c1aye1 Hnoxec1ao konkpe1nmx o6Lek1oa opnoro anpa, ko1opme
o6pasyk1 Haccna - cnpaaounnk nnn nepeuncnenne o6Lek1oa anann1nueckoro yue1a. Tak, anpy
cy6kon1o "Co1pypnnkn coo1ae1c1aye1 cnpaaounnk, aknkuakun caepennn o qnsnuecknx nnuax, c
ko1opmHn oprannsaunn yc1anoanna 1pypoame o1nouennn; anpy cy6kon1o "Bnpm pacue1oa c
nokyna1ennHn - nepeuncnenne, aneHen1aHn ko1oporo nannk1cn pacue1m sa 1oaapm, pacue1m sa
npopykunk (pa6o1m, ycnyrn) n pacue1m no npounH onepaunnH.
B koHnLk1epno 6yxran1epnn 7.7 ncnonLsye1cn cHeuannan HopenL oprannsaunn anann1nueckoro
yue1a, a ko1opo oprannuno coue1ak1cn neckonLko anpoa Hopene.
[nn 1ex cue1oa (cy6cue1oa), na ko1opmx npepycHo1pen opnn anann1nueckn paspes, ncnonLsye1cn
npoc1an Moenu anann1nueckoro yue1a. Hcxopn ns onpepenennn npoc1o Hopenn, kaxpoHy
cnn1e1nueckoHy cue1y (cy6cue1y) Hoxe1 coo1ae1c1aoaa1L ne 6onee opnoro anpa cy6kon1o 1nna
nepeuncnenne nnn nnnenm cnpaaounnk. D1a HopenL peannsye1 onoypoaneau anann1nueckn
yue1.
Pasnoanpnoc1Lk npoc1o Hopenn nanne1cn Moenu nepapxnuecko oprannsann anann1nueckoro
yue1a. B a1o Hopenn pnn xpanennn onncann o6Lek1oa anann1nueckoro yue1a ncnonLsye1cn
c1pyk1ypnpoaannm cnpaaounnk, u1o nosaonne1 kaxpoHy cnn1e1nueckoHy cue1y (cy6cue1y)
conoc1aan1L neckonLko amc1poennmx a nepapxnk knaccnqnkaunonnmx npnsnakoa o6Lek1a
anann1nueckoro yue1a. D1a HopenL peannsye1 Mnoroypoaneau anann1nueckn yue1.
[nn 1ex cue1oa (cy6cue1oa), na ko1opmx neo6xopnH anann1nueckn yue1 a neckonLknx paspesax,
ncnonLsye1cn Moenu qace1no oprannsann anann1nueckoro yue1a. Ona 6asnpye1cn na 1oH, u1o
kaxpoHy cnn1e1nueckoHy cue1y (cy6cue1y) yc1anaannaae1cn po nn1n, kak npaanno, nesaancnHmx
anann1nuecknx npnsnakoa (qace1). KaxpoHy ns a1nx npnsnakoa coo1ae1c1aye1 onpepenennm anp
cy6kon1o. HepeuenL anann1nuecknx npnsnakoa sapae1cn na a1ane onncannn xapak1epnc1nk
cnn1e1nueckoro cue1a a rpaqax "Cy6kon1o 1, "Cy6kon1o 2 n 1. p. qopHm cnncka koHnLk1epnoro
nnana cue1oa. MopenL qace1no oprannsaunn anann1nueckoro yue1a peannsye1 HuoroHepum
yve1, nosaonnkun nonyua1L 6yxran1epckne n1orn no cue1y a nk6o neo6xopnHo pnn anannsa
rpynnnpoake. B o1nnune o1 npepmpyue Hopenn 1akan rpynnnpoaka nponsaopn1cn na a1ane
qopHnpoaannn o1ue1oa nocpepc1aoH nac1pokn napaHe1poa sanpoca na pesynL1a1nyk nnqopHaunk.
2.3. Oprannsaunn cansn cnn1e1nuecknx
n anann1nuecknx cue1oa
Page 5 of 8 .*/-/ 2
[nn yanskn cnn1e1nuecknx n anann1nuecknx cue1oa npepnasnauenm o6Lek1m He1apannmx 1nna
"Bnpm cy6kon1o (pnc. 18).
Pnc. 18. OparHen1 cnncka anpoa cy6kon1o 1nnoao konqnrypaunn
CaH no ce6e anp cy6kon1o ne onncmaae1 kaknx-nn6o xpannHmx a nnqopHaunonnmx Haccnaax
yue1nmx pannmx, on nnuL npen1nqnunpye1 coaokynnoc1L o6Lek1oa konkpe1noro 1nna, ko1opme
Hory1 ncnonLsoaa1Lcn pnn aepennn anann1nueckoro yue1a.
Hpn nac1poke caoc1a anpa cy6kon1o ykasmaae1cn opnn ns cyuec1aykunx a c1pyk1ype
He1apannmx 1nnoa pannmx, ko1opm 6ype1 onpepenn1L na6op snauenn cy6kon1o a1oro anpa.
O6muno a1o cnpaaounnk nnn nepeuncnenne. HanpnHep, anp cy6kon1o "[oroaopm nHee1 1nn
"Cnpaaounnk. [oroaopm (pnc. 19), a anp cy6kon1o "Bkpxe1m -
"Hepeuncnenne. Bkpxe1m (pnc. 20).
Pnc. 19. Caoc1aa anpa cy6kon1o "[oroaopm
Pnc. 20. Caoc1aa anpa cy6kon1o "Bkpxe1m
Henocpepc1aennan cansL cnn1e1nuecknx n anann1nuecknx cue1oa yc1anaannaae1cn na a1ane
nac1pokn pa6ouero nnana cue1oa. B saancnHoc1n o1 am6panno Hopenn anann1nueckoro yue1a
aosHoxnm paa aapnan1a yc1anoanennn asanHocansn cnn1e1nuecknx n anann1nuecknx cue1oa. Bm6op
onpepenne1cn 1pe6oaannnHn no oprannsaunn anann1nueckoro yue1a n npnHenneHmHn HopennHn
anann1nueckoro yue1a.
[nn cue1oa (cy6cue1oa) c npoc1o n nepapxnuecko Moenuk anann1nueckoro yue1a ncnonLsye1cn
cxeHa: opuu cuu1e1uvecku cve1 - opuu 1un o61ek1oa auanu1uveckoro yve1a (pnc. 21).
Takan cxeHa ncnonLsye1cn, nanpnHep, na cue1ax 44 "Pacxopm na npopaxy, 91 "Hpoune poxopm n
pacxopm, 99 "Hpn6mnn n y6m1kn.
Page 6 of 8 .*/-/ 2
Pnc. 21. CxeHa cansn cue1oa npn ncnonLsoaannn
npoc1o n nepapxnuecko Hopenn anann1nueckoro yue1a
Pasnoanpnoc1Lk nanne1cn cxeHa cansn, npepycHa1pnaakuan coo1ae1c1ane opnoro n 1oro xe anpa
cy6kon1o neckonLknH cnn1e1nuecknH cue1aH (pnc. 22). HanpnHep, a onncannn caoc1a cue1oa 01
"Ocnoanme cpepc1aa, 02 "AHop1nsaunn ocnoanmx cpepc1a n 03 "[oxopnme anoxennn a
Ha1epnanLnme uennoc1n ykasan opnn n 1o1 xe 1nn - cnpaaounnk "Ocnoanme cpepc1aa. Takan
oprannsaunn cansn cnn1e1nuecknx n anann1nuecknx cue1oa nosaonne1 nonyua1L pannme o6
oc1a1ouno c1onHoc1n o6Lek1oa ocnoanmx cpepc1a.
Pnc. 22. Pasnoanpnoc1L cxeHm cansn cue1oa npn ncnonLsoaannn
npoc1o n nepapxnuecko Hopenn anann1nueckoro yue1a
[nn cue1oa (cy6cue1oa) c qace1no HopenLk oprannsaunn anann1nueckoro yue1a ncnonLsye1cn
cxeHa: opuu cuu1e1uvecku cve1 - ueckonuko 1unoa o61ek1oa auanu1uveckoro yve1a
(pnc. 23). Takan cxeHa a koHnLk1epno 6yxran1epnn ncnonLsye1cn pnn acex cue1oa (cy6cue1oa), na
ko1opmx npepycHo1pen HnoroHepnm anann1nueckn yue1, nanpnHep 20 "Ocnoanoe nponsaopc1ao,
41 "Toaapm, 51 "Pacue1nme cue1a.
Pnc. 23. CxeHa cansn cue1oa npn ncnonLsoaannn
qace1no Hopenn anann1nueckoro yue1a
Pasnoanpnoc1Lk a1o cxeHm nanne1cn ncnonLsoaanne opnnakoamx na6opoa 1nnoa anann1nuecknx
cue1oa (anpoa cy6kon1o) na pasnnunmx cnn1e1nuecknx cue1ax. HanpnHep, anpm cy6kon1o
"Kon1paren1m n "[oroaopm cansmaak1 cnpaaounnkn "Kon1paren1m n "[oroaopm c
cnn1e1nuecknHn cue1aHn 60 "Pacue1m c noc1aaunkaHn n noppnpunkaHn, 62 "Pacue1m c
nokyna1ennHn n sakasunkaHn, 76 "Pacue1m c npounHn pe6n1opaHn n kpepn1opaHn.
B o6ueH cnyuae (no yHonuannk) no kaxpoHy anann1nueckoHy o6Lek1y cnc1eHa noppepxnaae1 yue1
oc1a1koa n o6opo1oa a penexnoH ampaxennn. Ha cue1ax c npnsnakoH aepennn konnuec1aennoro
yue1a pononnn1enLno noppepxnaak1cn 6yxran1epckne n1orn a na1ypanLnoH ampaxennn, a na
cue1ax c npnsnakoH aepennn aank1noro yue1a - n1orn a nnoc1panno aank1e. BHec1e c 1eH, npn
nac1poke napaHe1poa cue1oa pnn kaxpo yc1anaannaaeHo cansn Hexpy cnn1e1nuecknH n
anann1nuecknH cue1aHn Hoxno nsHenn1L noppepxnaaeHme cnc1eHo no yHonuannk 6yxran1epckne
n1orn (pnc. 24).
B uac1noc1n, npn yc1anoanennoH qnaxke "TonLko o6opo1m cnc1eHa noppepxnaae1 yue1 oc1a1koa a
uenoH no cue1y (cy6cue1y), no ne noppepxnaae1 nx no o1penLnmH o6Lek1aH anann1nueckoro yue1a.
HanpnHep, a 1nnoao konqnrypaunn a1o caoc1ao ncnonLsoaano npn oprannsaunn anann1nueckoro
yue1a:
Page 7 of 8 .*/-/ 2
l no c1a1LnH o6uexosnc1aennmx sa1pa1 na cue1e 26 "O6uexosnc1aennme pacxopm;
l no anpaH panxenn penexnmx cpepc1a na cue1ax 50 "Kacca, 51 "Pacue1nme cue1a, 52
"Bank1nme cue1a n 55 "CneunanLnme cue1a a 6ankax;
l no anpaH npopykunn (pa6o1, ycnyr) na cue1e 90 "Hpopaxn;
l na cue1e 91 "Hpoune poxopm n pacxopm;
l na cue1e 99 "Hpn6mnn n y6m1kn n 1. p.
Pnc. 24. Okno onncannn cansn cnn1e1nueckoro n anann1nueckoro cue1oa.
[nn anann1nueckoro cknapckoro yue1a 1onLko a na1ypanLnoH ampaxennn na cue1ax c npnsnakoH
konnuec1aennoro yue1a cnnHak1 qnaxok "Yue1 no cyHHe. HanpnHep, a 1nnoao konqnrypaunn a
1akoH nopnpke aepe1cn anann1nueckn yue1 no Hec1aH xpanennn na cue1ax 07 "O6opypoaanne k
yc1anoake, 10 "Ma1epnanm, 41 "Toaapm, 43 "Io1oaan npopykunn n 1. p.
l Bonpocm pnn caHokon1ponn
1. Onnun1e caoc1aa o6Lek1a He1apannmx 1nna "nnan cue1oa.
2. Onnun1e caoc1aa cue1a koHnLk1epnoro nnana cue1oa.
3. Packpo1e oprannsaunk cnc1eHm anann1nuecknx cue1oa.
4. Kakne Hopenn npnHennk1cn pnn oprannsaunn anann1nueckoro yue1a.
5. KaknH o6pasoH oprannsoaana cansL cnn1e1nuecknx n anann1nuecknx cue1oa?
6. Onnun1e cxeHm cansn pnn pasnnunmx Hopene anann1nueckoro yue1a.
7. Kakne 6yxran1epckne n1orn na cnn1e1nuecknx n anann1nuecknx cue1ax noppepxnaae1
cnc1eHa. Honcnn1e pexnH noppepxkn "1onLko o6opo1m. Hpnaepn1e npnHepm.
Page 8 of 8 .*/-/ 2
Fnaaa 3
Cnoco6m peruc1pauu xosnc1aeuumx onepau
3.1. O6une npnnunnm pernc1paunn xosnc1aennmx onepaun
3.2. OopHnpoaanne sannce apyunyk
3.3. HcnonLsoaanne 1nnoamx onepaun
3.4. OopHnpoaanne sannce pokyHen1aHn
3.1. O6une npnnunnm pernc1paunn xosnc1aennmx onepaun
Bepenne yue1a a aa1oHa1nsnpoaanno nnqopHaunonno cnc1eHe noppasyHeaae1 cnnounyk,
nenpepmanyk, pokyHen1anLno o6ocnoaannyk n asanHocansannyk pernc1paunk acex coaepuaeHmx
a oprannsaunn xosnc1aennmx onepaun.
Hop cnnomnuM o1paxenneH xosnc1aenno pen1enLnoc1n nonnHae1cn o6nsa1enLnm yue1 acero
nHyuec1aa, acex anpoa o6nsa1enLc1a, acex xosnc1aennmx onepaun oprannsaunn.
Henpepuanoc1u noppasyHeaae1 noc1onnnoe (ao apeHenn) na6nkpenne n pokyHen1npoaanne qak1oa
xosnc1aenno pen1enLnoc1n.
Hop okyMen1npoaanneM nonnHae1cn oqopHnenne nepanunoro yue1noro pokyHen1a, qnkcnpykuero
qak1 coaepuennn xosnc1aenno onepaunn. HanpnHep, onepaunn no kacce oqopHnnk1cn
npnxopnmH n pacxopnmH oppepaHn, o1rpyska 1oaapa - amnncko naknapno n cue1a-qak1ypm.
Hepanunme pokyHen1m, a 1oH uncne nopro1oanennme a koHnLk1epno 6yxran1epnn, ponxnm
copepxa1L cnepykune o6nsa1enLnme pekansn1m:
l nanHenoaanne pokyHen1a (qopHm);
l kop qopHm;
l pa1a coc1aanennn;
l copepxanne xosnc1aenno onepaunn;
l nsHepn1enn xosnc1aenno onepaunn (a na1ypanLnoH n penexnoH ampaxennn);
l nanHenoaanne ponxnoc1e nnu, o1ae1c1aennmx sa coaepuenne xosnc1aenno onepaunn n
npaannLnoc1L ee oqopHnennn;
l nnunme nopnncn n pacunqpoakn.
B koHnLk1epno 6yxran1epnn 7.7 nk6me nepanunme yue1nme pokyHen1m Hoxno cospa1L a pexnHe
"Konqnrypa1op. Han6onee uac1o ncnonLsyeHme nepanunme pokyHen1m axopn1 a coc1aa c1pyk1ypm
He1apannmx 1nnoao konqnrypaunn. K nnH o1nocn1cn npnxopnm kaccoam oppep, naknapnan,
npnxopnm oppep, aaancoam o1ue1 n 1.p. Honnm nepeuenL y1aepxpennmx nepanunmx pokyHen1oa
noc1aanne1cn a anpe o1penLnoro npopyk1a "1C: Hepanunme pokyHen1m.
B 1oH cnyuae, korpa pnn pernc1paunn xosnc1aenno onepaunn ne npepycHo1pena 1nnoaan qopHa,
o6muno coc1aanne1cn 6yxran1epckan cnpaaka, nanpnHep npn nauncnennn npouen1oa no kpepn1y
6anka, npn saue1e asanHnmx 1pe6oaann n 1. p.
BsanMocansannoc1u o1paxennn o6ycnoanena saancnHoc1Lk coaepuaeHmx qak1oa Hexpy co6o.
HanpnHep, nocne nepeuncnennn nanoroa yHenLun1cn ne 1onLko saponxennoc1L nepep 6kpxe1oH, no
n oc1a1ok penexnmx cpepc1a na pacue1noH cue1e.
BsanHocansannoe o1paxenne xosnc1aenno pen1enLnoc1n oprannsaunn a 6yxran1epckoH yue1e
o6ecneunaae1cn cnoco6oH paono sanncn a coo1ae1c1ann c HnanoH cue1oa. [aonan sanncL nnn
npoaopka noppasyHeaae1, u1o cyHHa kaxpo xosnc1aenno onepaunn sanncmaae1cn na cue1ax
paaxpm (no pe6e1y opnoro cue1a n kpepn1y ppyroro).
B koHnLk1epno 6yxran1epnn 7.7 pnn pernc1paunn acex coaepuaeHmx a oprannsaunn
xosnc1aennmx onepaun npepnasnauenm o6Lek1m He1apannmx "Onepaunn n "Hpoaopka.
Onepaunn nanne1cn HnnnHanLno epnnnue yue1no nnqopHaunn a cnc1eHe.
Kaxpan onepaunn Hoxe1 copepxa1L opny nnn neckonLko npoaopok, o1paxakunx xosnc1aennyk
onepaunk a 6yxran1epckoH yue1e a na1ypanLnoH n penexnoH ampaxennn.
Onepaunn aknkuae1 ne 1onLko npoaopkn, no n neko1opyk o6uyk uac1L, xapak1epnsykuyk ee a
uenoH: pa1y, noHep, cyHHy, copepxanne n koHHen1apn (pnc. 25).
Page 1 of 5 .*/-/ 3
Pnc. 25 Dkpannan qopHa onepaunn
Kaxpan npoaopka, a caok ouepepL, Hoxe1 coc1on1L ns opno nnn neckonLknx koppecnonpenun.
Hpoaopkn, copepxaune neckonLko koppecnonpenun, nasmaak1cn cnoxnmHn. B cnoxnmx
npoaopkax pe6e1 opnoro cue1a koppecnonpnpye1 c kpepn1oH neckonLknx cue1oa, n nao6opo1.
HpnaepeH npnHepm npoc1o n cnoxno npoaopok.
Hpoaopkn onepaunn Hory1 6m1L cqopHnpoaanm pokyHen1aHn, axopnunHn a coc1aa c1pyk1ypm
He1apannmx, aaepenm apyunyk nnn c noHouLk ua6nona 1nnoao onepaunn. HpnnunnnanLno
aosHoxno cnpoek1npoaa1L pokyHen1m, ko1opme 6ypy1 aa1oHa1nueckn renepnpoaa1L npoaopkn acex
onepaun, qnkcnpykunx qak1m xosnc1aenno pen1enLnoc1n oprannsaunn. Ho na npak1nke a1o ne
acerpa akonoHnueckn amropno. BosHoxnm cnyuan, korpa xosnc1aennme onepaunn epnnnunm nnn
nnuL nspepka noa1opnk1cn, nanpnHep ampaua pa6o1nnky saHa nnn yaennuenne yc1aanoro
kann1ana. 3a1pa1m na paspa6o1ky pokyHen1oa c aa1oHa1nuecknH qopHnpoaanneH npoaopok a a1oH
cnyuae 6ypy1 neconsHepnHo 6onLue, ueH aaop npoaopok apyunyk.
3.2. OopHnpoaanne sannce apyunyk
PexnH pyunoro aaopa o1nnuae1cn HakcnHanLno rn6koc1Lk: Hoxno ykasa1L nk6oe copepxanne
onepaunn n aaec1n nk6me npoaopkn. KpoHe 1oro, a1o1 pexnH ne 1pe6ye1 npepaapn1enLno
nac1pokn a "Konqnrypa1ope n npoc1 a ocaoennn.
Hpn o1paxennn xosnc1aennmx onepaun apyunyk a akpanno qopHe caHoc1on1enLno sanonnnk1
cyHHy n copepxanne onepaunn, a 1akxe aaopn1 6yxran1epckne npoaopkn c sanonnenneH acex
neo6xopnHmx caepenn o6 o6Lek1ax anann1nueckoro yue1a, ecnn no cue1y aepe1cn anann1nueckn
yue1.
HockonLky ocnoaanneH pernc1paunn onepaunn nanne1cn nepanunm yue1nm pokyHen1, a pekansn1e
"KoHHen1apn ykasmaak1 nanHenoaanne n noHep nepanunoro pokyHen1a.
[a1a onepaunn ponxna coo1ae1c1aoaa1L pa1e coc1aanennn nepanunoro yue1noro pokyHen1a.
Baop n pepak1npoaanne onepaunn apyunyk nponsaopn1cn a koHnLk1epno 6yxran1epnn 7.7 npn
pa6o1e c xypnanoH onepaun nnn npoaopok (Henk "Xypnanm - nynk1 "Xypnan onepaun nnn
"Xypnan npoaopok) c noHouLk coo1ae1c1aykunx nynk1oa Henk "[ec1ann nnn nnk1orpaHH.
3anncL onepaunn a nnqopHaunonnyk 6asy nponsaopn1cn naxa1neH na knonky "3annca1L nnn "OK.
3.3. HcnonLsoaanne 1nnoamx onepaun
Page 2 of 5 .*/-/ 3
Pnp xosnc1aennmx onepaun c 1oukn spennn o1paxennn a pernc1pax 6yxran1epckoro yue1a nHek1
opno1nnnm xapak1ep, 1. e. pernc1pnpyk1cn opnnakoamH na6opoH asanHocansannmx 6yxran1epcknx
npoaopok. HanpnHep, cospanne pesepaa na onna1y o1nyckoa aknkuae1 nauncnenne cyHH c1paxoamx
asnocoa kak uac1n pesepaa, nokynka nnoc1panno aank1m - koHnccnonnme ycnyrn 6anka n 1. p.
[nn pernc1paunn 1aknx xosnc1aennmx onepaun a koHnLk1epno 6yxran1epnn 7.7 ncnonLsyk1
HexannsH 1nnoamx onepaun.
B o1nnune o1 nepaoro cnoco6a pernc1paunn yue1no nnqopHaunn, korpa kaxpan npoaopka aaopn1cn
apyunyk, 1nnoaan onepaunn copepxn1 manon - cuenapn qopHnpoaannn npoaopok pnn
pernc1paunn kakoro-nn6o xosnc1aennoro qak1a.
La6non aknkuae1:
l npaanna sanonnennn pekansn1oa onepaunn: pa1m, noHepa, cyHHm n copepxannn;
l npaanna sanonnennn pononnn1enLnmx pekansn1oa onepaunn, ecnn onn npepycHo1penm a
qopHe onepaunn;
l cnncok npoaopok onepaunn;
l npaanna sanonnennn pekansn1oa npoaopok: koppecnonpnpykunx cue1oa, cyHHm, cy6kon1o,
konnuec1aa, aank1m, qopHynm amuncnennn cyHH npoaopok.
Hpn o1paxennn qak1a xosnc1aenno pen1enLnoc1n 1nnoao onepaune a coo1ae1c1ann c ua6nonoH
aa1oHa1nueckn 6ypy1 crenepnpoaanm npoaopkn, a pekansn1m npoaopok n onepaunn a uenoH 6ypy1
sanonnenm snauennnHn no onncannmH a ua6none npaannaH. BHec1e c 1eH onncannme a ua6none
npoaopkn, a 1akxe snauennn nx pekansn1oa Hoxno nsHenn1L nenocpepc1aenno npn aaope 1nnoao
onepaunn.
Cnepye1 yun1maa1L, u1o nocne pernc1paunn qak1a xosnc1aenno pen1enLnoc1n 1nnoao onepaune
aaepennan sanncL npno6pe1ae1 caoc1aa onepaunn, aaepenno apyunyk, 1. e. npn pepak1npoaannn
1ako onepaunn cuenapn qopHnpoaannn npoaopok a1opnuno ne amsmaae1cn. Ecnn nyxno anec1n
nsHenennn a opny n neckonLko npoaopok onepaunn, aaepenno c noHouLk 1nnoao, kaxpyk
npoaopky neo6xopnHo pepak1npoaa1L caHoc1on1enLno.
Hpnaneka1enLnoc1L 1nnoao onepaunn saknkuae1cn, ao-nepamx, a npoc1o1e cospannn ee cuenapnn
(nac1poke ua6nona); ao-a1opmx, a 1oH, u1o nac1poka ua6nona nponsaopn1cn nenocpepc1aenno a
pexnHe "1C:Hpepnpnn1ne.
Hac1poka ua6nona 1nnoao onepaunn nponsaopn1cn am6opoH nynk1a "Tnnoame onepaunn a Henk
"Onepaunn nporpaHHm. Kaxpan 1nnoaan onepaunn Hoxe1 6m1L nesaancnHo nnn axopn1L a rpynny
opnopopnmx onepaun.
Ha pnc. 26 npepc1aanen ua6non 1nnoao onepaunn "Ha onna1y o1nyckoa pa6o1nnkoa noprpynnm
"Hauncnenne pesepaoa rpynnm 1nnoamx onepaun "Pesepam npepc1onunx pacxopoa n nna1exe.
Page 3 of 5 .*/-/ 3
Pnc. 26. La6non 1nnoao onepaunn
La6nonoH npepycHo1peno qopHnpoaanne 1pex npoaopok no pe6e1y cue1a 20 "Ocnoanoe
nponsaopc1ao c kpepn1a cue1a 96 "Pesepam npepc1onunx pacxopoa. Hpn nauncnennn pesepaa c
noHouLk 1nnoao onepaunn (Henk "Xypnanm - nynk1 "Xypnan onepaun nnn "Xypnan npoaopok
- Henk "[ec1ann - nynk1 "Baec1n 1nnoayk (nnn nnk1orpaHHa ) - "Ha onna1y o1nyckoa
pa6o1nnkoa) na pa1y nauncnennn pesepaa ykasmaak1:
l a nepao npoaopke - o6Lek1m anann1nueckoro yue1a no cue1aH 20 n 96 n cyHHy pesepaa na
onna1y o1nyckoa;
l ao a1opo npoaopke - o6Lek1 anann1nueckoro yue1a no cy6kon1o "C1a1Ln sa1pa1 na
nponsaopc1ao n cyHHy pesepaa na ynna1y epnnoro counanLnoro nanora;
l a 1pe1Le npoaopke - cyHHy pesepaa na ynna1y asnocoa o6nsa1enLnoro c1paxoaannn o1
necuac1nmx cnyuaea na nponsaopc1ae n npoqeccnonanLnmx sa6oneaann.
CyHHo onepaunn a pannoH cnyuae nanne1cn cyHHa npoaopok, ko1opan nopcun1maae1cn
aa1oHa1nueckn. Hoa1oHy none "CyHHa apyunyk sanonnn1L ne cnepye1.
3anncL onepaunn c sanonnenno akpanno qopHo nponsaopn1cn naxa1neH na knonky "3annca1L
nnn "OK.
3.4. OopHnpoaanne sannce pokyHen1aHn
Han6onee ypo6nmH nanne1cn cnoco6 pernc1paunn yue1no nnqopHaunn c noHouLk pokyHen1oa.
PexnH ncnonLsoaannn nac1poennmx pokyHen1oa nosaonne1 aa1oHa1nueckn renepnpoaa1L onepaunk,
a npn neo6xopnHoc1n - n npoaopkn na ocnoaannn nnqopHaunn, aaepenno a akpannyk qopHy
pokyHen1a.
Hponnnkc1pnpyeH npenHyuec1ao qopHnpoaannn 6yxran1epcknx sannce pokyHen1aHn na
cnepykueH npnHepe. Hpn noc1ynnennn penexnmx cpepc1a a kaccy neo6xopnHo amnnca1L
npnxopnm kaccoam oppep n o1pasn1L onepaunk na 6yxran1epcknx cue1ax. Hpn ncnonLsoaannn
koHnLk1epnoro pokyHen1a "Hpnxopnm kaccoam oppep a akpannyk qopHy aaopn1 1e xe
pekansn1m, u1o n npn amnncke oppepa apyunyk, no npoaopkn qopHnpyk1cn aa1oHa1nueckn.
[okyHen1m koHnLk1epno 6yxran1epnn 7.7 nosaonnk1 npak1nueckn nonnoc1Lk aa1oHa1nsnpoaa1L
6onLunnc1ao yuac1koa 6yxran1epckoro yue1a. Onn oxaa1maak1 yue1 kaccoamx n 6ankoacknx
onepaun, Ha1epnanLno-nponsaopc1aennmx sanacoa, pacue1oa c noc1aaunkaHn n noppnpunkaHn,
nokyna1ennHn n sakasunkaHn, npopax 1oaapoa, pa6o1, ycnyr n 1. p.
Texnonornn pa6o1m c koHnLk1epnmHn pokyHen1aHn 1nnoao konqnrypaunn noppo6no
paccHa1pnaae1cn a paspene II nac1onuero nspannn.
[okyHen1m koHnLk1epno 6yxran1epnn 7.7 knaccnqnunpyk1 no pasnnunmH ocnoaannnH.
Ho o1nouennk k xosnc1aenno onepaunn pasnnuak1 pokyHen1m pnn o1paxennn coaepuennmx n
coaepuaeHmx xosnc1aennmx onepaun.
K nepamH o1nocn1cn pokyHen1m, ko1opme qnkcnpyk1 yxe coaepuennme xosnc1aennme onepaunn,
nanpnHep cnncanne penexnmx cpepc1a c pacue1noro cue1a, no1pe6nenne ycnyr c1oponnnx
oprannsaun 1. p.
O1nnun1enLno oco6ennoc1Lk a1nx pokyHen1oa nanne1cn o1cy1c1ane neua1no qopHm, nockonLky
nepanunmHn nannk1cn 1e pokyHen1m, na ocnoaannn ko1opmx koHnLk1epnm pokyHen1 co6c1aenno n
aaopn1cn a nnqopHaunonnyk 6asy. HpnHepaHn pokyHen1oa nepao rpynnm nannk1cn "Bmnncka,
"Ycnyrn c1oponnnx oprannsaun.
Ko a1opmH o1nocn1cn koHnLk1epnme pokyHen1m, npepnasnauennme pnn o1paxennn coaepuaeHmx
xosnc1aennmx onepaun. Takne pokyHen1m, kak npaanno, nHek1 neua1nyk qopHy pnn amaopa na
6yHaxnm nocn1enL nepanunoro pokyHen1a yc1anoanennoro o6pasua. Pa6o1ak1 c pokyHen1oH a1oro
anpa, kak npaanno, a paa a1ana. Hepam a1an coanapae1 c nauanoH coaepuennn xosnc1aenno
onepaunn. On aknkuae1 sanonnenne akpanno qopHm pokyHen1a, amaop neua1no qopHm na
6yHaxnm nocn1enL n coxpanenne pokyHen1a a nnqopHaunonno 6ase. Ha a1opoH a1ane pokyHen1
anoaL o1kpmaak1, y1ounnk1 snauenne o1penLnmx pekansn1oa, anoaL coxpannk1, no npn a1oH
npoaopn1. B kauec1ae npnHepa Hoxno npnaec1n pokyHen1m "Hpnxopnm kaccoam oppep,
"Pacxopnm kaccoam oppep.
Ho ppyroHy ocnoaannk pasnnuak1 pokyHen1m, npepycHa1pnaakune n ne npepycHa1pnaakune
npouepypy npoaepennn. K nepamH o1nocn1cn pokyHen1m, aaop ko1opmx ne nsHenne1 6yxran1epcknx
n1oroa na cue1ax. B kauec1ae npnHepa Hoxno nasaa1L pokyHen1m "Cue1 n "Hna1exnoe nopyuenne.
B HopynL 6onLunnc1aa pokyHen1oa koHnLk1epno 6yxran1epnn 7.7 aknkuena npouepypa
Page 4 of 5 .*/-/ 3
npoaepennn. B o6ueH cnyuae nop npoaeenneM nonnHae1cn qopHnpoaanne sannce na cue1ax
6yxran1epckoro yue1a. BHec1e c 1eH a o1penLnmx pokyHen1ax npepycHo1pena aosHoxnoc1L
o1knkuennn qopHnpoaannn npoaopok npn npoaepennn pokyHen1a. Kak npaanno, a1o o6ycnoaneno
1eH, u1o6m ne py6nnpoaa1L npoaopkn no cue1aH, "o6cnyxnaaeHmH pasnmHn pokyHen1aHn.
HanpnHep, a konqnrypaunn npnnn1o cornauenne, u1o npoaopkn no nonyuennk nannunmx ns 6anka
qopHnpye1 pokyHen1 "Hpnxopnm kaccoam oppep, xo1n a pokyHen1e "Bmnncka a1a onepaunn
1akxe o1paxae1cn.
1. 1o nonnHae1cn nop aepenneH yue1a a aa1oHa1nsnpoaanno nnqopHaunonno cnc1eHe?
2. Kakne o6nsa1enLnme pekansn1m ponxen copepxa1L nepanunm yue1nm pokyHen1?
3. Hasoan1e o6Lek1m He1apannmx, c noHouLk ko1opmx a nnqopHaunonno cnc1eHe
pernc1pnpyk1cn coaepuaeHme a oprannsaunn xosnc1aennme onepaunn.
4. Onnun1e nopnpok pernc1paunn qak1oa xosnc1aenno pen1enLnoc1n onepaunnHn apyunyk.
5. B ueH saknkuae1cn HexannsH 1nnoamx onepaun? 1o nonnHae1cn nop ua6nonoH 1nnoao
onepaunn?
6. Onnun1e nopnpok nac1pokn 1nnoao onepaunn n ee ncnonLsoaannn pnn pernc1paunn
o1penLnmx xosnc1aennmx onepaun.
7. Packpo1e cyunoc1L HexannsHa qopHnpoaannn sannce na cue1ax pokyHen1aHn
konqnrypaunn.
8. Hpnaepn1e knaccnqnkaunk pokyHen1oa konqnrypaunn.
Page 5 of 5 .*/-/ 3
Fnaaa 4
Hopro1oaka uuqopHauouuo 6asm
4.1. Hy1eaopn1enL no konqnrypaunn
4.2. Caepennn o6 oprannsaunn
4.3. 3anonnenne cnpaaounnkoa
YnnaunaaeHme nanorn
C1aakn nanoroa n aapnan1m nx pacue1a
Cnpaaounnkn yue1a sa1pa1 na nponsaopc1ao n npopaxy
Mec1a xpanennn sanacoa
Hoppaspenennn
Bnpm npopykunn, pa6o1, ycnyr
Bankoackne pekansn1m kon1paren1oa
MynL1naank1nm yue1
Pacxopm n poxopm 6ypyunx nepnopoa
4.4. Onncanne aneHen1oa yue1no nonn1nkn
4.5. O6uan n nnpnanpyanLnan nac1poka
4.6. Baop nauanLnmx oc1a1koa no cue1aH
Bm6op pa1m nauana yue1a a koHnLk1epno 6yxran1epnn
Oco6ennoc1n aaopa axopnunx oc1a1koa
Baop axopnunx oc1a1koa
Hpoaepka npaannLnoc1n aaopa oc1a1koa
B 1exnonornueckoH npouecce aepennn 6yxran1epckoro yue1a c ncnonLsoaanneH cpepc1a
amuncnn1enLno 1exnnkn ampennk1 1pn a1ana: nopro1oan1enLnm, nauanLnm n ocnoano.
Ha nepaoH a1ane nponsaopn1 nopro1oaky nnqopHaunonno 6asm k akcnnya1aunn: sanonnenne
konc1an1 n cnpaaounnkoa, a 1akxe aaop oc1a1koa na cue1ax n onepaun po 1ekyue pa1m, ecnn k
HoHen1y yc1anoakn nporpaHHm oprannsaunn yxe aena qnnancoao-xosnc1aennyk pen1enLnoc1L.
4.1. Hy1eaopn1enL no konqnrypaunn
Hopro1oan1enLnm a1an amnonnne1cn o6pauenneH k coo1ae1c1aykunH nynk1aH Henk
nonLsoaa1enLckoro nn1epqeca nnn k paspenaH o6pa6o1kn "Hy1eaopn1enL no
konqnrypaunn (pnc. 27).
Pnc. 27. OparHen1 akpanno qopHm o6pa6o1kn
"Hy1eaopn1enL no konqnrypaunn
Page 1 of 22 .*/-/ 4
Ocnoanan sapaua Hy1eaopn1enn coc1on1 a 1oH, u1o6m ynpoc1n1L pa6o1y c konqnrypaune na
nauanLnoH a1ane, cpena1L nonn1nmHn n npospaunmHn ee aosHoxnoc1n, okasa1L noHouL a aepennn
yue1a, ecnn 6yxran1ep eue ne ocaonn Henk nonLsoaa1enLckoro nn1epqeca. Hy1eaopn1enL
nnqopHnpye1 6yxran1epa o cpepc1aax koHnLk1epnoro yue1a, noncnne1 nocnepoaa1enLnoc1L pa6o1m
c koHnLk1epnmHn pokyHen1aHn, o6Lncnne1 nopnpok npoaepennn pernaHen1nmx npouepyp n
nonyuennn pesynL1a1no nnqopHaunn.
Hy1eaopn1enL aknkuae1 cnepykune paspenm:
l C1pyk1ypa konqnrypaunn;
l Hauano aepennn yue1a;
l Baop onepaun n npoaopok apyunyk;
l Yue1 onepaun no pacue1noHy cue1y;
l Yue1 kaccoamx onepaun;
l Pacue1m c nopo1ue1nmHn nnuaHn;
l Yue1 ocnoanmx cpepc1a;
l Yue1 neHa1epnanLnmx ak1naoa;
l Yue1 Ha1epnanoa;
l Yue1 1oaapoa;
l Yue1 ro1oao npopykunn;
l Okasanne ycnyr;
l Bmnonnenne pa6o1;
l Ycnyrn c1oponnnx oprannsaun;
l Pacue1m c oprannsaunnHn;
l Cue1a-qak1ypm, knnrn nokynok n npopax;
l Yue1 kappoa;
l Hauncnenne n amnna1a sapnna1m;
l OopHnpoaanne qnnancoamx pesynL1a1oa;
l Bank1nm yue1;
l Coc1aanenne pernaHen1npoaanno o1ue1noc1n;
l C1anpap1nme o1ue1m.
Hepexop a coo1ae1c1aykun paspen ocyuec1anne1cn paonmH uenukoH neao knonkn Hmun na ero
nanHenoaannn.
Hepam paspen "C1pyk1ypa konqnrypaunn snakoHn1 6yxran1epa c ocnoanmHn o6Lek1aHn, na
ko1opmx noc1poena pa6o1a c konqnrypaune: nnan cue1oa, onepaunn, pokyHen1, xypnan n 1. p.
B1opo paspen "Hauano aepennn yue1a npepnasnauen pnn aaopa a nnqopHaunonnyk 6asy
ncxopnmx pannmx o6 oprannsaunn, c1aakax nanoroa, nauanLnmx oc1a1kax na cue1ax, a 1akxe
xosnc1aennmx onepaun po 1ekyue pa1m.
Hocne amnonnennn pekoHenpaun, nsnoxennmx a paspene "Hauano aepennn yue1a, nepexopn1 k
aepennk 1ekyuero yue1a. [nn a1oro ncnonLsyk1 pokyHen1m 1nnoao konqnrypaunn, o6pauenne k
ko1opmH nponsaopn1cn ns coo1ae1c1aykunx "yue1nmx paspenoa Hy1eaopn1enn.
B "yue1nmx paspenax onncana nocnepoaa1enLnoc1L pec1an 6yxran1epa no o1paxennk
xosnc1aennmx onepaun, o1nocnunxcn k konkpe1noHy yuac1ky. HanpnHep, npn npneHe na pa6o1y
noaoro co1pypnnka o1kpmaak1 paspen "Yue1 kappoa, am6npak1 nynk1 "HpneH co1pypnnka na
pa6o1y n paaxpm uenkak1 na nnk1orpaHHe (pnc. 28). O1kpmaae1cn akpannan qopHa pokyHen1a
"Hpnkas o npneHe na pa6o1y, a ko1opo sanonnnk1 coo1ae1c1aykune pekansn1m. Hocne
saaepuennn pa6o1m c pokyHen1oH nponcxopn1 aosapa1 a Hy1eaopn1enL.
Page 2 of 22 .*/-/ 4
Pnc. 28. Yue1 kappoa c noHouLk Hy1eaopn1enn
Hy1eaopn1enL nosaonne1 ne 1onLko o1paxa1L xosnc1aennme onepaunn, no n qopHnpoaa1L
pasnnunme o1ue1m, nenocpepc1aenno o1nocnunecn k yuac1ky yue1a. HanpnHep, a paspene "Yue1
kaccoamx onepaun Hoxno ne 1onLko oqopHn1L npnxopnm n pacxopnm kaccoame oppepa, no n
cqopHnpoaa1L kaccoayk knnry (pnc. 29), a 1akxe c1anpap1nme o1ue1m no cue1y 50
"Kacca (o6opo1no-canLpoayk aepoHoc1L no cue1y, ananns cue1a, ananns cue1a no pa1aH n kap1ouky
cue1a).
Pnc. 29. Coc1aanenne kaccoao knnrn c noHouLk Hy1eaopn1enn
Hpn ncnonLsoaannn Hy1eaopn1enn pnn o6pauennn k cnpaaounnkaH, pokyHen1aH, xypnanaH,
o1ue1aH ne o6nsa1enLno sna1L nanHenoaanne ykasannmx o6Lek1oa a konqnrypaunn. D1o
cyuec1aenno o6neruae1 ocaoenne nporpaHHm, nockonLky o6uenne nonLsoaa1enn c konqnrypaune a
pannoH cnyuae ocyuec1anne1cn na nsmke cue1oaopc1aa.
B o1nnune o1 rnaanoro Henk konqnrypaunn, a ocnoae ko1oporo nexn1 o6Lek1nm nopxop
("Cnpaaounnkn, "[okyHen1m, "Xypnanm n 1.p.), kaxpm "yue1nm paspen Hy1eaopn1enn
noc1poen no npnnunny nonnoro 1exnonornueckoro unkna peuennn yue1no sapaun.
B npepenax paspena Hoxno o6paua1Lcn ko aceH o6Lek1aH, ko1opme nHek1 npnHoe n kocaennoe
o1nouenne k yuac1ky yue1a. HanpnHep, a paspene "Pacue1m c nopo1ue1nmHn nnuaHn Hoxno
o1kpm1L cnpaaounnk "Co1pypnnkn, oqopHn1L aaancoam o1ue1, amnnca1L kaccoame pokyHen1m na
nonyuenne nopo1ue1nmx penexnmx cyHH n aosapa1 nencnonLsoaannoro aaanca, a 1akxe
npoanannsnpoaa1L coc1onnne pacue1oa.
B paspene "Yue1 ocnoanmx cpepc1a Hoxno amsaa1L cnpaaounnk "Ocnoanme cpepc1aa, o1pasn1L
aecL koHnnekc xosnc1aennmx onepaun no ocnoanmH cpepc1aaH: noc1ynnenne a oprannsaunk,
aaop a akcnnya1aunk, nepeHeuenne, cnncanne nnn am6m1ne, a 1akxe nauncnn1L aHop1nsaunk n
nonyun1L o1ue1noc1L (cneunannsnpoaannyk n c1anpap1nyk).
Page 3 of 22 .*/-/ 4
4.2. Caepennn o6 oprannsaunn
Caepennn o6 oprannsaunn o1nocn1cn k ka1eropnn noc1onnno nnn ycnoano-noc1onnno
nnqopHaunn. B 1nnoao konqnrypaunn nopo6nyk nnqopHaunk xpann1 a konc1an1ax. [nn
aa1oHa1nsnpoaannoro sanonnennn konc1an1, npepnasnauennmx pnn xpanennn caepenn o6
oprannsaunn, npepnasnauena o6pa6o1ka "Caepennn o6 oprannsaunn, ko1opan aa1oHa1nueckn
sanyckae1cn npn nepaoH sanycke cnc1eHm a pexnHe "1C: Hpepnpnn1ne. Dkpannan qopHa
o6pa6o1kn aknkuae1 neckonLko saknapok. [nn am6opa saknapkn poc1a1ouno uenkny1L HmuLk na
nanHenoaannn.
Ha saknapke "Oprannsaunn (pnc. 30) ykasmaak1 pa1y rocypapc1aenno pernc1paunn, kpa1koe n
nonnoe nanHenoaanne oprannsaunn, kpnpnueckn n nou1oam appec, 1eneqonm.
Pnc. 30. 3aknapka "Oprannsaunn o6pa6o1kn "Caepennn o6 oprannsaunn
Ha saknapke "Kopm (pnc. 31) ykasmaak1 npen1nqnkaunonnm noHep nanoronna1enLunka, kop n
nanHenoaanne ocnoanoro anpa pen1enLnoc1n, kopm n nanHenoaanne oprannsaunonno-npaaoao
qopHm n qopHm co6c1aennoc1n, kopm OKHO n OK[H.
Pnc. 31. 3aknapka "Kopm o6pa6o1kn "Caepennn o6 oprannsaunn
Ha saknapke "Bank (pnc. 32) ykasmaak1 6ankoackne pekansn1m oprannsaunn. Bce o1kpm1me a
yupexpennnx 6ankoa cue1a (pacue1nme, aank1nme, penosn1nme n 1. p.) onncmaak1cn a
cnpaaounnke "Bankoackne cue1a. Dkpannyk qopHy aneHen1a cnpaaounnka o1kpmaak1 knonko
"Pepak1npoaa1L. Ona aknkuae1 pae saknapkn. Ha nepao saknapke "Pekansn1m cue1a ykasmaak1
pa6ouee nasaanne cue1a a nonLsoaa1enLckoH nn1epqece, noHep cue1a n pekansn1m
o6cnyxnaakuero 6anka, na a1opo saknapke "[ononnn1enLno - 1nn cue1a (py6neam nnn a
nnoc1panno aank1e), anp cue1a (pacue1nm, ccypnm, penosn1nm) n pa1y o1kpm1nn.
Page 4 of 22 .*/-/ 4
Pnc. 32. 3aknapka "Bank o6pa6o1kn "Caepennn o6 oprannsaunn
Ha saknapke "HMHC (pnc. 33) ykasmaak1 nanHenoaanne n kop nanoroaoro oprana no Hec1y
noc1anoakn oprannsaunn na nanoroam yue1.
Pnc. 33. 3aknapka "HMHC o6pa6o1kn "Caepennn o6 oprannsaunn
MynnunnanLnme oprannsaunn ykasmaak1 nanHenoaanne n kop
OKHO oprana ynpaanennn rocypapc1aennmH nHyuec1aoH.
3aknapky "Hanorn (pnc. 34) sanonnnk1 oprannsaunn, nepeaepennme na ynna1y nanora na
aHenennm poxop, a 1akxe nHekune nLro1y no epnnoHy counanLnoHy nanory (asnocy) cornacno
nynk1y 1.2 c1a1Ln 239 Hanoroaoro kopekca Poccncko Oepepaunn.
Page 5 of 22 .*/-/ 4
Pnc. 34. 3aknapka "Hanorn o6pa6o1kn "Caepennn o6 oprannsaunn
3aknapka "O1ae1c1aennme nnua npepnasnauena pnn aaopa caepenn o pykoaopn1ene, rnaanoH
6yxran1epe n kaccnpe oprannsaunn. D1y saknapky sanonnnk1 nocne 1oro, kak ykasannme
ponxnoc1nme nnua 6ypy1 onncanm a cnpaaounnke "Co1pypnnkn.
4.3. 3anonnenne cnpaaounnkoa
BaxnmH a1anoH nopro1oakn cnc1eHm k akcnnya1aunn nanne1cn sanonnenne o1penLnmx
cnpaaounnkoa, npepnasnauennmx pnn xpanennn ycnoano-noc1onnno nnqopHaunn. PaccHo1pnH
nopnpok sanonnennn neko1opmx cnpaaounnkoa 1nnoao konqnrypaunn.
YnnaunaaeHme nanorn
HnqopHaunn o nanorax, nna1enLunkoH ko1opmx nanne1cn oprannsaunn, npnaopn1cn a cnpaaounnke
"Hanorn n o1uncnennn. [nn ero sanonnennn cnepye1 uenkny1L na nnk1orpaHHe a nynk1e 3
"Baepn1e c1aakn nanoroa a paspene "Hauano aepennn yue1a Hy1eaopn1enn (pnc. 35) nnn am6pa1L
coo1ae1c1aykun nynk1 a Henk "Cnpaaounnkn.
Kaxpm nanor nnn ero coc1aannkuan - a1o o1penLnm aneHen1 cnpaaounnka (pnc. 36). On
onncmaae1cn na6opoH snauenn pekansn1oa, ko1opme ncnonLsyk1cn a npouecce aepennn yue1a n
coc1aanennn o1ue1noc1n. K o6nsa1enLnmH pekansn1aH o1nocn1cn "Kop n "HanHenoaanne.
Pnc. 35. Bmsoa cnpaaounnka "Hanorn n o1uncnennn
Page 6 of 22 .*/-/ 4
Pnc. 36. OopHa cnncka cnpaaounnka "Hanorn n o1uncnennn
[ononnn1enLnmHn pekansn1aHn aneHen1a cnpaaounnka nannk1cn (pnc. 37):
l pernc1paunonnm noHep;
l c1aaka;
l cpok ynna1m;
l cue1 yue1a pacue1oa no nanory;
l o6Lek1m anann1nueckoro yue1a na cue1e;
l nna1exnme pekansn1m nonyua1enn;
l ouepepnoc1L nna1exa.
Hone "Pernc1paunonnm noHep sanonnnk1 pnn epnnoro counanLnoro nanora, sauncnneHoro a
Hencnonnm qonp Poccnn, Oonp o6nsa1enLnoro counanLnoro c1paxoaannn Poccncko Oepepaunn n
qonpm o6nsa1enLnoro Hepnunnckoro c1paxoaannn, a 1akxe no o1uncnennnH na o6nsa1enLnoe
c1paxoaanne o1 necuac1nmx cnyuaea na nponsaopc1ae n npoqeccnonanLnmx sa6oneaann.
3anonnenne nponsaopn1 na ocnoaannn canpe1enLc1a, nonyuennmx o1 c1paxoaunkoa npn noc1anoake
na yue1.

Pnc. 37. OopHa aneHen1a cnpaaounnka "Hanorn n o1uncnennn
C1aaka nanora (1apnq c1paxoamx asnocoa) xpann1cn a nepnopnueckoH pekansn1e "C1aaka. Hpn
nsHenennn c1aakn noaoe snauenne n pa1a, naunnan c ko1opo ona yc1anaannaae1cn, sanoHnnak1cn
a cnpaaounnke. 1o6m nocHo1pe1L nc1opnk nnn nsHenn1L snauenne c1aakn, neo6xopnHo ampenn1L
coo1ae1c1aykuyk c1poky a qopHe cnncka cnpaaounnka (pnc. 36) n uenkny1L na knonke "
Hc1opnn.
Page 7 of 22 .*/-/ 4
Ecnn a cnpaaounnke "Hanorn n o1uncnennn sanonnenm nna1exnme pekansn1m nonyua1enn, 1o
ynpouae1cn nopro1oaka nopyuennn na nepeuncnenne nanora nnn o1uncnennn. B a1oH cnyuae
poc1a1ouno a pnanore qopHm pokyHen1a "Hna1exnoe nopyuenne uenkny1L na knonke
"Hepeuncnenne nanora, a sa1eH na c1poke c nanHenoaanneH nanora, n 6onLunnc1ao pekansn1oa
nna1exnoro nopyuennn 6ype1 sanonneno aa1oHa1nueckn.
Hna1exnme pekansn1m aknkuak1 caepennn o nonyua1ene, ko1opme xpann1cn a cnpaaounnke
"Kon1paren1m, n caepennn o ero 6ankoacknx pekansn1ax, ko1opme xpann1cn a cnpaaounnke
"Pacue1nme cue1a. PaccHo1pnH nopnpok pa6o1m c a1nHn o6Lek1aHn konqnrypaunn.
B npouecce aepennn qnnancoao-xosnc1aenno pen1enLnoc1n oprannsaunn ac1ynae1 a rpaxpancko-
npaaoame o1nouennn c ppyrnHn oprannsaunnHn, qnsnuecknHn nnuaHn, aknkuan npepnpnnnHa1ene
6es o6pasoaannn kpnpnueckoro nnua. Bcex nx o6o6uak1 1epHnnoH "kon1paren1m. [nn xpanennn
nnqopHaunn o kon1paren1ax npepnasnauen cnpaaounnk c opnonHennmH nasaanneH.
Cnpaaounnk "Kon1paren1m noppepxnaae1 neckonLko ypoane nepapxnn, u1o nosaonne1
rpynnnpoaa1L kon1paren1oa no onpepenennmH kpn1epnnH n ocyuec1ann1L nx 6mc1pm nonck.
HanpnHep, pnn nokyna1ene n sakasunkoa o1kpmaak1 rpynny "Hokyna1enn, pnn noc1aaunkoa n
noppnpunkoa - rpynny "Hoc1aaunkn. O1penLnyk rpynny c nanHenoaanneH "Hanorn o1kpmaak1
pnn oco6o ka1eropnn kon1paren1oa - 6kpxe1oa pasnnunmx ypoane no nanoraH n c6opaH,
rocypapc1aennmx counanLnmx qonpoa.
Bcex kon1paren1oa a konqnrypaunn noppaspennk1 na kpnpnuecknx n qnsnuecknx nnu. B caok
ouepepL, a coc1aae kpnpnuecknx nnu ampennk1 1pn ka1eropnn kon1paren1oa: pouepnee o6uec1ao,
saancnHoe o6uec1ao n npouan oprannsaunn. Takoe penenne o6ycnoaneno neo6xopnHoc1Lk
nonyuennn a anann1nueckoH yue1e n a 6yxran1epckoH 6anance nnqopHaunn no cpenkaH c
pouepnnHn n saancnHmHn o6uec1aaHn.
HnqopHaunn o qnsnuecknx n kpnpnuecknx nnuax onncmaae1cn pasnnunmH na6opoH pekansn1oa.
[nn kpnpnuecknx nnu sanonnnk1cn saknapkn "O6une n "Pacue1nme cue1a. Ha nnx ykasmaak1cn:
kpa1koe n nonnoe nanHenoaanne, kpnpnueckn n nou1oam appec, 1eneqonm, npen1nqnkaunonnm
noHep nanoronna1enLunka, 6ankoackne pekansn1m (pnc. 38 n 39).
Pnc. 38. 3aknapka "O6une qopHm aneHen1a cnpaaounnka "Kon1paren1m
Ecnn kon1paren1 - qnsnueckoe nnuo, 1o sanonnnk1cn saknapkn "O6une, "Pacue1nme cue1a n
"Hacnop1nme pannme. B nnx ykasmaak1cn: qaHnnnn, nHn n o1uec1ao, Hec1onaxoxpenne n
nou1oam appec (Hec1oxn1enLc1ao), 1eneqonm, 6ankoackne pekansn1m n nacnop1nme pannme.
Kon1paren1 Hoxe1 nHe1L cue1a a pasnnunmx 6ankax nnn nepexopn1L na o6cnyxnaanne ns opnoro
6anka a ppyro. [nn xpanennn 6ankoacknx pekansn1oa kon1paren1oa npepnasnauen cnpaaounnk
"Pacue1nme cue1a, ko1opm nopunnen cnpaaounnky "Kon1paren1m.
Page 8 of 22 .*/-/ 4
Pnc. 39. 3aknapka "Pacue1nme cue1a qopHm aneHen1a
cnpaaounnka "Kon1paren1m
C1aakn nanoroa n aapnan1m nx pacue1a
B coo1ae1c1ann c nanoroamH sakonopa1enLc1aoH npopaxa 1oaapoa, pa6o1, ycnyr o6narae1cn
na po6aanennyk c1onHoc1L, a npn pacue1ax nannunmHn - nanoroH c npopax. B npouecce
xosnc1aenno pen1enLnoc1n oprannsaunn amc1ynae1 n nna1enLunkoH, n nonyua1eneH a1nx
nanoroa.
Pnc. 40. OopHa cnncka cnpaaounnka "Bapnan1m pacue1a nanoroa
[nn aa1oHa1nsnpoaannoro pacue1a nanoroa a pokyHen1ax 1nnoao konqnrypaunn,
npepnasnauennmx pnn o1paxennn xosnc1aennmx onepaun, cansannmx c npno6pe1enneH n
npopaxe nHyuec1aa, pa6o1, ycnyr, ncnonLsye1cn cnpaaounnk "Bapnan1m pacue1a
nanoroa (pnc. 40), a pnn am6opa opnoro ns aapnan1oa a uanke coo1ae1c1aykuero pokyHen1a
nHee1cn pekansn1 "Hanorn.
Kop aapnan1a pacue1a npncaanaae1cn aa1oHa1nueckn npn cospannn noaoro aneHen1a cnpaaounnka.
HanHenoaanne aapnan1a pacue1a qopHnpye1cn aa1oHa1nueckn npn cospannn nnn pepak1npoaannn
aneHen1a cnpaaounnka (pnc. 41).
Pnc. 41. OopHa aneHen1a cnpaaounnka "Bapnan1m pacue1a nanoroa
Page 9 of 22 .*/-/ 4
Bapnan1 pacue1a aknkuae1 nnqopHaunk o c1aake nanora n nopnpke pacue1a cyHHm nanora.
Bapnan1 pacue1a Hoxe1 npepycHa1pnaa1L amuncnenne cyHHm nanora no c1aake, ykasanno a
pekansn1e "HcnonLsoaa1L c1aaky, nnn ncnonLsoaanne pnn a1nx uene c1aakn ns cnpaaounnka, a
ko1opoH xpann1cn onncanne o6Lek1a npno6pe1aeHoro nnn npopaaaeHoro nHyuec1aa (pa6o1, ycnyr).
Bo a1opoH cnyuae nepeknkua1enL yc1anaannaak1 a nonoxenne "HcnonLsoaa1L c1aaky ns
cnpaaounnka. B nanHenoaannn 1akoro aapnan1a pacue1a uncnoaoe o6osnauenne c1aakn nanora
o1cy1c1aye1, nanpnHep: H[C caepxy, H[C a cyHHe.
Hopnpok pacue1a onpepenne1 qnaxok "CyHHa aknkuae1.. Ecnn on yc1anoanen, cyHHa nanora
paccun1maae1cn o6pa1nmH nepecue1oH o1 o6ue cyHHm c nanoraHn no c1aake, ykasanno a
aapnan1e pacue1a nnn cnpaaounnke anann1nueckoro yue1a. Tako nopnpok pacue1a o1paxae1cn a
nanHenoaannn aapnan1a pacue1a cnoaaHn ".a cyHHe.. Ecnn qnaxok cnn1, cyHHa nanora
amuncnne1cn no coo1ae1c1aykue c1aake o1 cyHHm 6es nanoroa. B nanHenoaannn aapnan1a pacue1a
1ako nopnpok o1paxae1cn cnoaaHn ".caepxy..
C1aakn nanoroa xpann1cn coo1ae1c1aenno a cnpaaounnke "C1aakn H[C (pnc. 42) n "C1aakn nanora c
npopax (pnc. 43).
Pnc. 42. C1aakn nanora na po6aanennyk c1onHoc1L
Kaxpm aneHen1 cnpaaounnka c1aaok nanoroa onncmaae1cn snauennnHn pekansn1oa "C1aaka, % n
"Hpepc1aanenne. B nepaoH pekansn1e ykasmaae1cn konkpe1noe snauenne c1aakn nanora, ao a1opoH
- npepc1aanenne c1aakn nanora a cnHaonLnoH anpe.
Pnc. 43. C1aaka nanora c npopax
Cnpaaounnkn yue1a sa1pa1 na nponsaopc1ao n npopaxy.
Yue1 sa1pa1 na nponsaopc1ao n npopaxy, kak npaanno, aepy1 no o1penLnmH c1a1LnH sa1pa1.
HoHenkna1ypa c1a1e paspa6a1maae1cn kaxpo oprannsaune caHoc1on1enLno, a nocne
y1aepxpennn nepenocn1cn a coo1ae1c1aykun cnpaaounnk 1nnoao konqnrypaunn.
Bm6op cnpaaounnka onpepennk1 cue1a, npnHenneHme oprannsaune pnn o6o6uennn nnqopHaunn
o6 nspepxkax nponsaopc1aa n o6pauennn.
HanpnHep, oprannsaunn, sann1me nponsaopc1aoH npopykunn, amnonnenneH pa6o1 n okasanneH
ycnyr, sanonnnk1 cnpaaounnk "C1a1Ln sa1pa1 na nponsaopc1ao. HpnHepnan noHenkna1ypa c1a1e
sa1pa1 na nponsaopc1ao aknkuae1 cnepykune c1a1Ln:
l cmpLe n Ha1epnanm;
l aosapa1nme o1xopm;
l nokynnme nspennn, nonyqa6pnka1m n ycnyrn nponsaopc1aennoro xapak1epa c1oponnnx
oprannsaun;
Page 10 of 22 .*/-/ 4
l 1onnnao n aneprnn na 1exnonornueckne uenn;
l sapa6o1nan nna1a nponsaopc1aennmx pa6ounx;
l o1uncnennn na counanLnme nyxpm;
l pacxopm na ocaoenne n nopro1oaky nponsaopc1aa;
l o6uenponsaopc1aennme pacxopm;
l o6uexosnc1aennme pacxopm;
l no1epn o1 6paka;
l npoune nponsaopc1aennme pacxopm;
l koHHepueckne pacxopm (pacxopm na npopaxy).
Oprannsaunn, npnHennkune cue1 26 "O6uexosnc1aennme pacxopm, sanonnnk1 cnpaaounnk
"C1a1Ln o6uexosnc1aennmx sa1pa1, rpe onncmaae1cn noHenkna1ypa o6uexosnc1aennmx sa1pa1 no
paspenaH n c1a1LnH cHe1m sa1pa1 (pnc. 44).
Pnc. 44. OopHa cnpaaounnka "C1a1Ln o6uexosnc1aennmx sa1pa1
Oprannsaunn 1oproann sanonnnk1 cnpaaounnk "C1a1Ln nspepxek o6pauennn. HpnHepnan
noHenkna1ypa aknkuae1 cnepykune c1a1Ln:
l pacxopm na poc1aaky nokynnmx 1oaapoa;
l pacxopm na onna1y 1pypa;
l o1uncnennn na counanLnme nyxpm;
l pacxopm na apenpy n copepxanne spann, coopyxenn, noHeuenn, o6opypoaannn n
nnaen1apn;
l aHop1nsaunn ocnoanmx cpepc1a;
l pacxopm na peHon1 ocnoanmx cpepc1a;
l cann1apnan n cneunanLnan opexpa, c1onoaoe 6enLe, nocypa, npn6opm, ppyro nnaen1apL;
l pacxopm na 1onnnao, ras, anek1poaneprnk pnn nponsaopc1aennmx nyxp;
l pacxopm na xpanenne, noppa6o1ky, nopcop1npoaky n ynakoaky 1oaapoa;
l pacxopm na peknaHy;
l no1epn 1oaapoa n 1exnonornueckne o1xopm;
l pacxopm na 1apy;
l npoune pacxopm.
Mec1a xpanennn sanacoa
[nn anann1nueckoro yue1a no cue1aH 07 "O6opypoaanne k yc1anoake, 10 "Ma1epnanm, 21
"Honyqa6pnka1m co6c1aennoro nponsaopc1aa, 41 "Toaapm, 43 "Io1oaan npopykunn n pp.
ncnonLsye1cn cnpaaounnk "Mec1a xpanennn MH3.
Page 11 of 22 .*/-/ 4
Pnc. 45. OopHa cnpaaounnka "Mec1a xpanennn MH3
Cnpaaounnk oprannsoaan a anpe cnncka Hec1 xpanennn. Kaxpm aneHen1 xapak1epnsye1cn kopoH,
nanHenoaanneH Hec1a xpanennn (cknapa) n Ha1epnanLno o1ae1c1aennmH nnuoH. Ecnn Hec1a
xpanennn a oprannsaunn ne ampenenm kak o1penLnme noppaspenennn, ncnonLsyk1 "cknap c
nanHenoaanneH "Ocnoano cknap (pnc. 45).
Hoppaspenennn
[nn rpynnnpoakn pacxopoa no Hec1aH aosnnknoaennn npepnasnauen cnpaaounnk "Hoppaspenennn,
ko1opm ncnonLsye1cn pnn yue1a na cue1ax 20 "Ocnoanoe nponsaopc1ao, 25
"O6uenponsaopc1aennme pacxopm, 26 "O6uexosnc1aennme pacxopm n pp.
HanHenoaanne noppaspenenn a cnpaaounnke npnaopn1cn a coo1ae1c1ann co c1pyk1ypo
oprannsaunn, nanpnHep uex N1, uex N2, pnpekunn, 6yxran1epnn, o1pen kappoa,
o6uexosnc1aennm o1pen n 1. p. Ecnn noppaspenenne nanne1cn apHnnnc1pa1nanmH, ero noHeuak1
qnaxkoH a pekansn1e AYH (pnc. 46).
Pnc. 46. 3anonnenne cnpaaounnka "Hoppaspenennn
Bnpm npopykunn, pa6o1, ycnyr
Bnpm nponsaopnHo npopykunn, amnonnneHmx pa6o1, okasmaaeHmx ycnyr onncmaak1cn a
cnpaaounnke "Bnpm npopykunn (pa6o1, ycnyr). Cnpaaounnk ncnonLsye1cn pnn aepennn na cue1ax
20 "Ocnoanoe nponsaopc1ao, 90 "Hpopaxn n pp. anann1nueckoro yue1a no anpaH amnyckaeHo
npopykunn, amnonnneHmx pa6o1 n okasmaaeHmx ycnyr.
B cnpaaounnke o1paxak1 ocnoanme anpm pen1enLnoc1n oprannsaunn. C1enenL pe1annsaunn no
anpaH pen1enLnoc1n onpepenne1cn npak1nko xosnc1aoaannn n pec1aykunH sakonopa1enLc1aoH.
Kaxpm anp npopykunn a cnpaaounnke onncmaae1cn snauennnHn pekansn1oa:
l kop;
l nanHenoaanne;
l 1nn noHenkna1ypm.
B pekansn1ax "Kop n "HanHenoaanne ykasmaak1 kop n nanHenoaanne anpa nponsaopnHo
Page 12 of 22 .*/-/ 4
npopykunn, amnonnneHmx pa6o1, okasmaaeHmx ycnyr a coo1ae1c1ann c O6uepoccncknH
knaccnqnka1opoH anpoa akonoHnuecko pen1enLnoc1n, npopykunn n ycnyr (OK[H) (OK 004-93,
y1aepxpen noc1anoanenneH Iocc1anpap1a Poccnn o1 6 aaryc1a 1993 r. N17).
Pekansn1 "Tnn noHenkna1ypm amnonnne1 acnoHora1enLnyk ponL. Ero snauenne ncnonLsye1cn npn
cnncannn sa1pa1 a konue Hecnua na cue1 90 "Hpopaxn, a 1akxe npn pacue1e nanora na
nonLsoaa1ene aa1oHo6nnLnmx popor.
Bankoackne pekansn1m kon1paren1oa
Bankoackne pekansn1m kon1paren1oa sanocn1 a cnpaaounnk "Bankoackne cue1a. OpnnH ns
pekansn1oa a1oro cnpaaounnka nanne1cn ccmnka na cnpaaounnk "Bankn. D1o nosaonne1
ncnonLsoaa1L ccmnky na opnn n 1o1 xe 6ank, o6cnyxnaakun pasnmx kon1paren1oa. Yupexpennn
6ankoa o1nocn1cn k oco6o ka1eropnn xosnc1aykunx cy6Lek1oa. KaxpoHy 6anky,
sapernc1pnpoaannoHy a yc1anoanennoH nopnpke, npncaanaae1cn ynnkanLnm 6ankoackn
npen1nqnkaunonnm kop BHK, a 1akxe o1kpmaae1cn koppecnonpnpykun cue1 pnn npoaepennn
pacue1oa.
Cnpaaounnk nHee1 nepapxnueckyk c1pyk1ypy, u1o nosaonne1 o6Lepnnn1L 6ankn a nponsaonLnme
rpynnm (pnc. 47).
Pnc. 47. OopHa cnncka cnpaaounnka "Bankn
3anonnenne cnpaaounnka nponsaopn1 c noHouLk knonok "Hoam nnn "[o6aan1L 6ankn ns
knaccnqnka1opa 6ankoa PO. B nepaoH cnyuae o1kpmaae1cn akpannan qopHa aneHen1a
cnpaaounnka, rpe ykasmaak1 nanHenoaanne 6anka, ero Hec1onaxoxpenne, koppecnonpen1ckn cue1
n BHK, nou1oam appec n 1eneqon.
Bo a1opoH cnyuae o1kpmaae1cn knaccnqnka1op 6ankoa. Dkpannan qopHa aknkuae1 cnncok 6ankoa,
pekansn1 pnn am6opa cnoco6a cop1npoakn nnqopHaunn o 6anke, ynpaannkune knonkn (pnc. 48).
Cnncok 6ankoa payxypoaneam. Hepam ypoaenL onncmaae1 pernonm Poccncko Oepepaunn,
a1opo - 6ankn, sapernc1pnpoaannme na 1eppn1opnn pernona. Cnncok 6ankoa pernona o1kpmaak1
paonmH uenukoH Hmun na c1poke c nanHenoaanneH pernona. Bosapauenne na aepxnn ypoaenL
knaccnqnka1opa nponsaopn1 paonmH uenukoH Hmun na nanHenoaannn pernona a aepxne c1poke
cnncka 6ankoa pernona.
Bm6op 6anka pnn nepenoca a cnpaaounnk "Bankn nponsaopn1 paonmH uenukoH Hmun nnn c
noHouLk knonkn "Bm6pa1L.
Page 13 of 22 .*/-/ 4
Pnc. 48. OopHa cnpaaounnka "Knaccnqnka1op 6ankoa PO
Knaccnqnka1op 6ankoa Hoxno perynnpno o6noann1L c pncka "HnqopHaunonno-1exnonornueckoe
conpoaoxpenne "1C: Hpepnpnn1ne nnn c web-ca1a PHA "PocBnsnecKoncan1nnr (www.rbc.ru).
O6noanenne knaccnqnka1opa nponsaopn1 no knonke "O6noan1L.
MynL1naank1nm yue1
[nn nepecue1a a py6nn ak1naoa n o6nsa1enLc1a, c1onHoc1L ko1opmx ampaxena a nnoc1pannmx
aank1ax, npepnasnauen cnpaaounnk "Bank1m (pnc. 49). DneHen1aHn cnpaaounnka nannk1cn
o1penLnme aank1m, ko1npyeHme Uen1panLnmH 6ankoH Poccncko Oepepaunn. Kypc py6nn no
o1nouennk k nnoc1panno aank1e ykasmaak1 a nepnopnueckoH pekansn1e "Kypc. [nn uene
6yxran1epckoro yue1a ncnonLsyk1 kypc, yc1anoanennm Uen1panLnmH 6ankoH Poccncko
Oepepaunnn.
Pnc. 49. OopHa cnpaaounnka "Bank1m
[nn aank1, kypc ko1opmx yc1anoanen ne sa opnn py6nL, a pekansn1e "Kpa1noc1L ykasmaak1
kpa1noc1L nepecue1a, nanpnHep "10, "100.
Cnpaaounnk ncnonLsye1cn npn o6cnyxnaannn cue1oa c npnsnakoH aank1noro yue1a, a 1akxe
onpepenennn cyHHoamx pasnnu npn npno6pe1ennn n npopaxe nHyuec1aa, pa6o1, ycnyr, npaa.
Hpn ncnonLsoaannn a npoaopkax cue1oa c npnsnakoH aank1noro yue1a sanpaunaae1cn aank1a n
aank1nan cyHHa, a nepecue1 a py6nn nponsaopn1cn aa1oHa1nueckn no kypcy na pa1y onepaunn. [nn
npaannLnoro nepecue1a aank1nmx cyHH a py6nn cnpaaounnk "Bank1m neo6xopnHo noppepxnaa1L a
ak1yanLnoH coc1onnnn.
Pacxopm n poxopm 6ypyunx nepnopoa
O1penLnme sa1pa1m n noc1ynnennn a coo1ae1c1ann c npaannaHn 6yxran1epckoro yue1a aknkuak1 a
coc1aa pacxopoa n poxopoa a cnepykunx o1ue1nmx nepnopax. Anann1nueckn yue1 1aknx sa1pa1 n
noc1ynnenn aepe1cn c ncnonLsoaanneH cnpaaounnkoa "Pacxopm 6ypyunx nepnopoa n "[oxopm
6ypyunx nepnopoa.
Page 14 of 22 .*/-/ 4
Cnpaaounnkn sanonnnk1 a HoHen1 npnsnannn a yue1e pacxopoa n (nnn) poxopoa 6ypyunx
nepnopoa.
Kaxpan c1a1Ln cnpaaounnka onncmaae1cn na6opoH pekansn1oa, a ko1opmx ykasmaae1cn cyHHa
pacxopa (poxopa), o1nocnuancn k 6ypyunH nepnopaH, nepnop cnncannn (pa1a nauana n okonuannn)
n cue1 cnncannn.
4.4. Onncanne aneHen1oa yue1no nonn1nkn
K aneHen1aH yue1no nonn1nkn, onpepennkunH nopnpok aa1oHa1nsnpoaannoro aepennn
6yxran1epckoro yue1a, o1nocn1cn:
l He1op onpepenennn ampyukn pnn uene nanoroo6noxennn;
l nopnpok npnsnannn o6uexosnc1aennmx pacxopoa;
l cnoco6 pacnpepenennn o6uenponsaopc1aennmx pacxopoa n pp.
[nn onncannn o1penLnmx aneHen1oa yue1no nonn1nkn oprannsaunn npepnasnauena o6pa6o1ka
"Yue1nan nonn1nka (Henk "Cepanc nynk1 "Yue1nan nonn1nka).
Pekansn1 "Me1op onpepenennn ampyukn sanonnnk1 a coo1ae1c1ann c yue1no nonn1nko a uac1n
npnsnannn ampyukn o1 npopaxn 1oaapoa (pa6o1, ycnyr) pnn uene nanoroo6noxennn (pnc. 50). B
neH ykasmaak1 opnn ns ponyc1nHmx He1opoa: no onna1e nnn no o1rpyske.
Pnc. 50. 3aknapka "O6uan o6pa6o1kn "Yue1nan nonn1nka
Ecnn oprannsaunn yun1maae1 o6uenponsaopc1aennme sa1pa1m c npnHenenneH cue1a 25
"O6uenponsaopc1aennme pacxopm, 1o a pekansn1e "Basa pacnpepenennn kocaennmx pacxopoa
ykasmaak1 nopnpok aknkuennn a1nx sa1pa1 a ce6ec1onHoc1L npopykunn (pa6o1, ycnyr) (pnc. 51).
Hpn nepenoce na cue1 20 "Ocnoanoe nponsaopc1ao o6uenponsaopc1aennme pacxopm Hory1 6m1L
pacnpepenenm nponopunonanLno:
l sa1pa1aH na onna1y 1pypa nponsaopc1aennmx pa6ounx;
l c1onHoc1n cmpLn n Ha1epnanoa, ncnonLsoaannmx npn nponsaopc1ae 1oaapoa (pa6o1, ycnyr);
l cyHHe npnHmx sa1pa1;
l pacxopaH no o1penLnmH c1a1LnH sa1pa1 na nponsaopc1ao;
l ampyuke o1 npopaxn nponsaepennmx 1oaapoa (pa6o1, ycnyr).
Page 15 of 22 .*/-/ 4
Pnc. 51. Bm6op cnoco6a pacnpepenennn kocaennmx pacxopoa
Hpn pacnpepenennn nponopunonanLno pacxopaH no o1penLnmH c1a1LnH sa1pa1 na nponsaopc1ao nx
nepeuenL ykasmaae1cn na saknapke "C1a1Ln sa1pa1 na nponsaopc1ao.
Hopnpok cnncannn o6uexosnc1aennmx pacxopoa n pacxopoa na ynpaanenne, yun1maaeHmx c
npnHenenneH cue1a 26 "O6uexosnc1aennme pacxopm, onpepenne1 snauenne pekansn1a
"HcnonLsoaa1L He1op "pnpek1-koc1nnr. Ecnn a1n pacxopm nopnexa1 cnncannk na cue1 20
"Ocnoanoe nponsaopc1ao, a pekansn1e ykasmaak1 "ne1. B a1oH cnyuae o6uexosnc1aennme
pacxopm pacnpepennk1cn no anpaH noHenkna1ypm n nponsaopc1aennmH yuac1kaH (paspesm
anann1nueckoro yue1a no cue1y 20 "Ocnoanoe nponsaopc1ao) a 1oH xe nopnpke, ko1opm
npnHenne1cn npn cnncannn o6uenponsaopc1aennmx pacxopoa. Ecnn o6uexosnc1aennme pacxopm
o1ue1noro nepnopa npnsnak1cn pacxopaHn no o6munmH anpaH pen1enLnoc1n, a pekansn1e
ykasmaak1 "pa n na saknapke "[npek1-koc1nnr (pnc. 52) onncmaak1 nopnpok n 6asy nx
pacnpepenennn no anpaH noHenkna1ypm - o6Lek1aH anann1nueckoro yue1a na cue1e 90.8
"Ynpaanenueckne pacxopm.
B o6ueH cnyuae o6uexosnc1aennme pacxopm nopnexa1 pacnpepenennk no anpaH npopykunn,
pa6o1, ycnyr, sa1pa1m na nponsaopc1ao ko1opmx o6o6uak1cn na cue1e 20 "Ocnoanoe nponsaopc1ao.
BHec1e c 1eH oprannsaunn, ocyuec1annkune napnpy c nponsaopc1aenno 1oproayk pen1enLnoc1L,
Hory1 yc1anoan1L nopnpok, npn ko1opoH o6uexosnc1aennme pacxopm 6ypy1 pacnpepenn1Lcn no
aceH anpaH pen1enLnoc1n.
B kauec1ae 6asm pacnpepenennn o6uexosnc1aennmx pacxopoa Hoxe1 6m1L am6pan nokasa1enL
ampyukn nnn ce6ec1onHoc1n npopax.
Pnc. 52. Onncanne nopnpka n 6asm pacnpepenennn
o6uexosnc1aennmx pacxopoa
3aknapky "Cnncanne nspepxek sanonnnk1 oprannsaunn, ocyuec1annkune 1oproayk pen1enLnoc1L.
B cnyuae ecnn a coo1ae1c1ann c yue1no nonn1nko yu1ennme nspepxkn o6pauennn a
ce6ec1onHoc1n npopannmx 1oaapoa (ycnyr) ne npnsnak1cn nonnoc1Lk a o1ue1noH nepnope a
kauec1ae pacxopoa no o6munmH anpaH pen1enLnoc1n, 1o na saknapke npnaopn1cn nepeuenL c1a1e
Page 16 of 22 .*/-/ 4
no yue1y pacxopoa no poc1aaky 1oaapoa po cknapoa. Coc1aanenne nepeunn nponsaopn1 am6opoH ns
npepaapn1enLno sanonnennoro cnpaaounnka "C1a1Ln nspepxek o6pauennn.
4.5. O6uan n nnpnanpyanLnan nac1poka
B koHnLk1epno 6yxran1epnn 7.7 nHee1cn aosHoxnoc1L nac1pon1L o1penLnme napaHe1pm pa6o1m
cnc1eHm. Pasnnuak1 nx o6uyk n nnpnanpyanLnyk nac1poky.
O6uan nac1poka npepnasnauena pnn pa6o1m a HonononLnoH (opnononLsoaa1enLckoH) pexnHe. Hpn
coaHec1no pa6o1e neckonLknx nonLsoaa1ene pononnn1enLno npepycHo1pena nnpnanpyanLnan
nac1poka pnn kaxporo pa6ouero Hec1a a o1penLnoc1n.
O6uyk nac1poky nponsaopn1 c noHouLk o6pa6o1kn "O6uan nac1poka konqnrypaunn (Henk
"Cepanc "O6uan nac1poka).
Dkpannm pnanor o6pa6o1kn oqopHnen a anpe saknapok "HauanLnme pannme, "PexnHm,
"Hpnxopnme pokyHen1m, "Pacxopnme pokyHen1m n "Hpouee.
Pnc. 53. Yc1anoaka snauenn no yHonuannk
[nn sanonnennn snauenn o1penLnmx pekansn1oa o6Lek1oa He1apannmx a konqnrypaunn
npepycHo1pen pexnH "ncnonLsoaa1L snauenne no yHonuannk. Hop snauenneH no yHonuannk
nonnHak1 snauenne pekansn1a, ko1opoe nopc1aanne1cn aa1oHa1nueckn a pnanorax qopH aneHen1oa
cnpaaounnkoa, pokyHen1oa, onepaun n 1.p. 3nauennn no yHonuannk yc1anaannaak1 na saknapke
"HauanLnme snauennn (pnc. 53). B cnc1eHe onn xpann1cn a konc1an1ax, nHekunx nanHenoaanne
"3nauenne no yHonuannk (pnc. 54).
Pnc. 54. Konc1an1m, xpannune snauennn no yHonuannk
Ha saknapke "PexnHm (pnc. 55) yc1anaannaak1 pexnHm pa6o1m c konqnrypaune. 3nauenne
pekansn1a "HcnonLsoaa1L cnncok koppek1nmx npoaopok ncnonLsye1cn a pokyHen1ax, npn
sanonnennn akpanno qopHm ko1opmx npepycHo1pen am6op koppecnonpnpykuero cue1a.
Page 17 of 22 .*/-/ 4
Pnc. 55. Yc1anoaka pexnHoa pa6o1m c konqnrypaune.
Ecnn qnaxok yc1anoanen (opnonHennan konc1an1a nHee1 snauenne "[a), 1o cnc1eHa npepnarae1
am6pa1L ero ns cnncka koppek1nmx npoaopok ("Onepaunn "Koppek1nme npoaopkn). Ecnn
koppecnonpenunn a cnncke o1cy1c1aye1, 1o a HoHen1 am6opa Hoxno o1knkun1L o16op cue1oa no
cnncky koppek1nmx npoaopok n am6pa1L cue1 ns acero koHnLk1epnoro nnana cue1oa. Ecnn pexnH
"HcnonLsoaa1L cnncok koppek1nmx npoaopok ne yc1anoanen, pnn am6opa koppecnonpnpykuero
cue1a cnc1eHa o1kpmaae1 aecL nnan cue1oa.
Bce pokyHen1m 1nnoao konqnrypaunn penn1cn na pae rpynnm. Hepayk rpynny o6pasyk1
pokyHen1m, ko1opme qopHnpyk1 (nnn Hory1 qopHnpoaa1L) npoaopkn. B1opyk rpynny o6pasyk1
pokyHen1m, a ko1opmx qopHnpoaanne npoaopok ne npepycHo1peno (nanpnHep, "Cue1,
"[oaepennoc1L n 1. p.) 3nauenne pekansn1a "Bce pokyHen1m noHeua1L a xypnan onepaun
onpepenne1, 6ypy1 pokyHen1m a1opo rpynnm o1o6paxa1Lcn a xypnane onepaun nnn ne1. Ecnn
qnar yc1anoanen (opnonHennan konc1an1a npnnnHae1 snauenne "[a), 1o a xypnan onepaun
aopy1 ace pokyHen1m nesaancnHo o1 1oro, qopHnpyk1 onn npoaopkn nnn ne1. Ecnn konc1an1e
npncaoeno snauenne "He1, 1o a xypnane onepaun o1paxak1cn 1onLko 1e pokyHen1m, ko1opme
qopHnpyk1 6yxran1epckne npoaopkn.
Oprannsaunn nHek1 npaao npn saknkuennn cpenok Hexpy co6o yc1anaannaa1L uenm na 1oaapm
(pa6o1m, ycnyrn) a nnoc1panno aank1e nnn a ycnoanmx epnnnuax, no nponsaopn1L pacue1m a
aank1e Poccncko Oepepaunn. [nn aa1oHa1nsnpoaanno noppepxkn pacue1oa no 1aknH cpenkaH a
pekansn1e "Yue1 no poroaopaH, coc1aanennmH a nnoc1panno aank1e yc1anaannaak1 snauenne
"[a. Bank1y uenm n aank1y onna1m no kaxpo konkpe1no cpenke ykasmaak1 a pekansn1ax
"Bank1a n "Onna1a aneHen1a cnpaaounnka "[oroaopm.
Oco6yk ponL a konqnrypaunn amnonnne1 konc1an1a "[a1a sanpe1a pepak1npoaannn pokyHen1oa.
Ho snauennk konc1an1m ocyuec1anne1cn kon1ponL necankunonnpoaannoro anecennn nsHenenn a
nnqopHaunonnyk 6asy. Hoaoe snauenne konc1an1m yc1anaannaak1 no saaepuennn kaxporo
o1ue1noro nepnopa. HanpnHep, nocne cpaun ropoaoro 6yxran1epckoro 6ananca sa 2001r. a
pekansn1e "[a1a sanpe1a pepak1npoaannn pokyHen1oa cnepye1 ykasa1L 1.01.2002. Torpa ace
pokyHen1m, onepaunn, npoaopkn po a1o pa1m Hoxno 1onLko npocHa1pnaa1L.
Oc1anLnme saknapkn o6pa6o1kn npepnasnauenm pnn sanonnennn konc1an1, onncmaakunx nopnpok
pa6o1m c npnxopnmHn n pacxopnmHn pokyHen1aHn, a 1akxe npounx caepenn, neo6xopnHmx pnn
aepennn yue1a cpepc1aaHn konqnrypaunn.
Ecnn c konqnrypaune pa6o1ak1 neckonLko nonLsoaa1ene, 1o pnn konkpe1noro pa6ouero Hec1a
Hoxno amnonnn1L nnpnanpyanLnyk nac1poky snauenn no yHonuannk. Takyk nac1poky
nponsaopn1 c noHouLk o6pa6o1kn "HnpnanpyanLnan nac1poka konqnrypaunn (Henk "Cepanc
"HnpnanpyanLnan nac1poka).
Page 18 of 22 .*/-/ 4
Pnc. 56. HnpnanpyanLnan nac1poka konqnrypaunn
Dkpannm pnanor o6pa6o1kn amnonnen a anpe 1a6nnum (pnc. 56). B kononke "HanHenoaanne
nepeuncnenm konc1an1m, snauennn ko1opmx Hoxno nac1pon1L pnn pannoro nonLsoaa1enn.
B kononke "3nauenne pnn pa6ouero Hec1a Hoxno yc1anoan1L snauenne konc1an1m pnn pa6ouero
Hec1a, paaxpm uenknya HmuLk a coo1ae1c1aykue c1poke.
B kononke "O6uee snauenne pnn cnpaakn amaopn1cn snauenne konc1an1m, yc1anoanennoe
o6pa6o1ko "O6uan nac1poka konqnrypaunn.
Yc1anoanennme ao a1opo kononke snauennn konc1an1 6ypy1 ncnonLsoaa1Lcn cnc1eHo na pa6oueH
Hec1e, 1onLko ecnn nepeknkua1enL "HcnonLsoaa1L npn nopc1anoake a pokyHen1m yc1anoanen a
nonoxenne "3nauenne pnn pa6ouero Hec1a. B npo1nanoH cnyuae 6ypy1 ncnonLsoaa1Lcn snauennn
konc1an1, npnaepennme a kononke "O6uee snauenne.
4.6. Baop nauanLnmx oc1a1koa no cue1aH
Hopro1oaky nnqopHaunonno cnc1eHm k akcnnya1aunn saaepuae1 aaop axopnunx oc1a1koa na
cue1ax. [nn a1oro cnauana conoc1aannk1 pa6oun nnan cue1oa, npnHenneHm oprannsaune, c
nnanoH cue1oa koHnLk1epno 6yxran1epnn 7.7 n coc1aannk1 cxeHy nepenoca oc1a1koa. Ecnn no
cue1y (cy6cue1y) nnana cue1oa koHnLk1epno 6yxran1epnn npepycHo1pen anann1nueckn yue1 no
anpaH cy6kon1o 1nna "Cnpaaounnk n a1o1 cue1 npepnonarae1cn ncnonLsoaa1L a yue1e, 1o
coo1ae1c1aykune cnpaaounnkn sanonnnk1 ak1yanLno nnqopHaune na pa1y aaopa axopnunx
oc1a1koa. HanpnHep, npnnn1o peuenne naua1L yue1 a koHnLk1epno 6yxran1epnn c 1 nnaapn
1ekyuero ropa. [onyc1nH, u1o no pannmH 6yxran1epckoro yue1a no coc1onnnk na 1 nnaapn nHenncL,
a uac1noc1n, oc1a1kn no cue1aH 01 "Ocnoanme cpepc1aa n 02 "AHop1nsaunn ocnoanmx cpepc1a. B
a1oH cnyuae sanonnnk1 cnpaaounnk "Ocnoanme cpepc1aa.
Bxopnune oc1a1kn Hoxno aaec1n opno nnn neckonLknHn onepaunnHn. Hpoaopkn c oc1a1kaHn no
cue1aH (cy6cue1aH) n o6Lek1aH anann1nueckoro yue1a aaopn1cn a koppecnonpenunn c
acnoHora1enLnmH cue1oH "00.
PaccHo1pnH nocnepoaa1enLnoc1L pec1an no aaopy axopnunx oc1a1koa.
Bm6op pa1m nauana yue1a a koHnLk1epno 6yxran1epnn
Hpexpe acero oprannsaunn onpepenne1 pa1y, naunnan c ko1opo yue1 npepnonarae1cn aec1n a
koHnLk1epno 6yxran1epnn. Ha koHnLk1epnm yue1 Hoxno nepe1n c nauana o1ue1noro ropa,
nauana kaap1ana, nauana Hecnua n paxe c nponsaonLno pa1m. Peuenne o6muno npnnnHae1cn kak
koHnpoHncc Hexpy neo6xopnHoc1Lk aaopa 6onLuoro konnuec1aa npoaopok (sa nepnop c nauana
ropa po 1ekyuero kaap1ana nnn Hecnua) n nonLso o1 aosHoxnoc1n anannsa pannmx 6yxran1epckoro
n nanoroaoro yue1a sa aecL o1ue1nm nepnop n aa1oHa1nueckoro coc1aanennn o1ue1noc1n. TeH ne
Henee, a kauec1ae o1npaano 1oukn pekoHenpye1cn am6pa1L nauano kanenpapnoro ropa, nockonLky
a1o nosaonn1: ao-nepamx, ocaon1L ocnoanme npneHm pa6o1m c nporpaHHo; ao-a1opmx, npoaepn1L,
a kako c1enenn pokyHen1m 1nnoao konqnrypaunn yun1maak1 cneunqnky pen1enLnoc1n
oprannsaunn; a-1pe1Lnx, npn coc1aanennn kaap1anLno n ropoao o1ue1noc1n ncnonLsoaa1L
pernaHen1npoaannme o1ue1m.
Bm6op neko1opo pa1m nauana yue1a npepnonarae1, u1o no coc1onnnk na a1y pa1y aaopn1cn
Page 19 of 22 .*/-/ 4
axopnune oc1a1kn, a naunnan c nee yue1 aepe1cn cpepc1aaHn koHnLk1epno 6yxran1epnn.
HanpnHep, npn nauane yue1a c nauana ropa (1 nnaapn), nauana kaap1ana (nanpnHep, 1 anpenn),
nauana Hecnua (nanpnHep, 1 Han) onepaunn no axopnunH oc1a1kaH aaopn1cn c nocnepne pa1o
npepmpyuero ropa, kaap1ana, Hecnua coo1ae1c1aenno (nanpnHep, 31.12.2001, 31.03.2002,
30.04.2002).
Oco6ennoc1n aaopa axopnunx oc1a1koa
Hpn aaope oc1a1koa no 6anancoamH cue1aH a kauec1ae koppecnonpnpykuero cue1a ncnonLsye1cn
acnoHora1enLnm cue1 "00, ko1opm ne nHee1 cy6cue1oa. Oc1a1kn no cue1aH, yue1 no ko1opmH
aepe1cn 6es koppecnonpenunn (sa6anancoame n acnoHora1enLnme cue1a), aaopn1cn npoc1o
sanncLk, 1.e. a npoaopke ykasmaae1cn 1onLko opnn cue1.
HanpnHep, no coc1onnnk na 01.01.2002r. nHek1cn oc1a1kn: no cue1y 50 "Kacca - 678 py6., no
cue1y 84, cy6cue1 "Hepacnpepenennan npn6mnL a o6pauennn, - 23400 py6.
[nn aaopa a1nx oc1a1koa neo6xopnHo aaec1n onepaunk c pa1o 31.12.2001r. n npoaopkaHn:
Ecnn a nnane cue1oa koHnLk1epno 6yxran1epnn yue1 no cue1y aepe1cn c ncnonLsoaanneH
cy6cue1oa, 1o a npoaopkax cnc1eHa npepnarae1 am6pa1L opnn ns cy6cue1oa cue1a. Hoa1oHy oc1a1ok
nannunmx penexnmx cpepc1a a py6nnx sanocn1cn na cy6cue1 50.1 "Kacca oprannsaunn (a py6nnx).
Ecnn pnn cue1a yc1anoanen npnsnak aepennn aank1noro yue1a, 1o npn aaope oc1a1koa cnepye1
am6pa1L konkpe1nyk aank1y n ykasa1L aank1nm oc1a1ok. Py6neaoe nokpm1ne aank1m
paccun1maae1cn a npoaopke kak nponsaepenne aank1noro oc1a1ka na kypc aank1m na pa1y
onepaunn.
HanpnHep, no coc1onnnk na 01.01.2002r. a kacce oprannsaunn nHee1cn oc1a1ok 200 pon. CLA.
Cnauana neo6xopnHo sanonnn1L cnpaaounnk "Bank1m n ykasa1L kypc a py6nnx sa 1 pon. CLA,
yc1anoanennm Uen1panLnmH 6ankoH Poccncko Oepepaunn no coc1onnnk na 31 peka6pn 2001r.
3a1eH aaec1n onepaunk c npoaopko:

Ecnn no cue1y aepe1cn anann1nueckn yue1, 1o npn aaope oc1a1koa ykasmaak1 konkpe1nme
snauennn o6Lek1oa anann1nueckoro yue1a.
HanpnHep, no coc1onnnk na 01.01.2002r. saponxennoc1L no nanory na npn6mnL coc1aanne1 3400
py6. a qepepanLnm 6kpxe1 n 7400 py6. a pecny6nnkanckn 6kpxe1. Oc1a1kn aaopn1 onepaune c
npoaopkaHn:
Ecnn anann1nueckn yue1 na cue1e (cy6cue1e) aepe1cn a neckonLknx paspesax (no neckonLknH
anpaH cy6kon1o opnoapeHenno), 1o a npoaopkax ykasmaak1 ace snauennn cy6kon1o.
HanpnHep, no coc1onnnk na 01.01.2002r. na cue1e 76 "Pacue1m c pasnmHn pe6n1opaHn n
kpepn1opaHn nHenacL kpepn1opckan saponxennoc1L nepep OOO "PoHauka no poroaopy N133 na
cyHHy 2400 py6. Bxopnun oc1a1ok aaopn1 onepaune c npoaopko:
[e6e1 Kpepn1 CyHHa
50.1 00 678.00
00 84.3 23400.00
[e6e1 Kpepn1 Bank1a Kypc Bank1nan
cyHHa
CyHHa
50.11 00 USD 29.80 200 5960.00
[e6e1 Cy6kon1o
pe6e1a
Kpepn1 Cy6kon1o kpepn1a CyHHa
00 68.4 OepepanLnm 3400.00
00 68.4 Pecny6nnkanckn 7400.00
Page 20 of 22 .*/-/ 4
Ecnn no cue1y napnpy c anann1nuecknH aepe1cn konnuec1aennm yue1, 1o a npoaopkax ykasmaak1
konnuec1ao.
HanpnHep, no coc1onnnk na 01.01.2002r. na cknapax xpannnncL Ha1epnanm. Cnauana sanonnnk1
cnpaaounnkn "Mec1a xpanennn n "Ma1epnanm, a sa1eH aaopn1 oc1a1kn onepaune c npoaopkaHn:

Hpn aaope oc1a1koa na sa6anancoamx cue1ax acnoHora1enLnm cue1 "00 ne ncnonLsyk1. HanpnHep,
no coc1onnnk na 01.01.2002r. c1onHoc1L apenpoaannoro nHyuec1aa coc1aanne1 13700 py6.
HHyuec1ao, naxopnueecn na 6anance apenpopa1enn, apenpa1op yun1maae1 na sa6anancoaoH cue1e
001 "Apenpoaannoe nHyuec1ao. [nn aaopa oc1a1ka cnauana a cnpaaounnk "Ocnoanme cpepc1aa
anocn1 caepennn o6 apenpoaannoH ocnoanoH cpepc1ae, a a cnpaaounnk "Kon1paren1m - caepennn
o6 apenpopa1ene. 3a1eH aaopn1 onepaunk c npoaopko:
Baop axopnunx oc1a1koa
Han6onee npoc1mH cnoco6oH aaopa oc1a1koa nanne1cn aaop onepaun apyunyk. B a1oH cnyuae
o1kpmaak1 xypnan onepaun (Henk "Onepaunn nynk1 "Xypnan onepaun) n aaopn1 onepaunn c
npoaopkaHn, o1paxakunHn axopnune oc1a1kn.
B pekansn1e "[a1a onepaunn ykasmaak1 pa1y, ko1opo coo1ae1c1ayk1 oc1a1kn. Ecnn ona
yc1anoanena a kauec1ae pa6oue (Henk "Cepanc nynk1 "HapaHe1pm saknapka "O6une), 1o
cnc1eHa aa1oHa1nueckn nopc1aanne1 ee npn aaope onepaunn.
Kaxpo noao onepaunn cnc1eHa aa1oHa1nueckn npncaanaae1 ynnkanLnm noHep.
B pekansn1e "Copepxanne onepaunn ykasmaak1 a kpa1ko 1ekc1oao qopHe copepxanne
onepaunn. Ecnn ace oc1a1kn aaopn1cn opno onepaune, 1o a kauec1ae copepxannn Hoxno ykasa1L
"Bxopnune oc1a1kn no coc1onnnk na .... Ecnn oc1a1kn na pasnnunmx cue1ax aaopn1cn o1penLnmHn
onepaunnHn, 1o a kauec1ae copepxannn Hoxno ykasa1L, nanpnHep: "Bxopnune oc1a1kn no cue1y
01, "Bxopnune oc1a1kn no cue1y 68, "Bxopnun oc1a1ok no cue1y 50 n 1. p.
Hpn aaope onepaun c 6onLunH konnuec1aoH oc1a1koa no o6Lek1aH anann1nkn Hoxno
aocnonLsoaa1Lcn konnpoaanneH npoaopok a qopHe onepaunn (nnk1orpaHHa ) nnn yc1anoan1L a
napaHe1pax pexnH "Aa1oHa1nueckn aaop noao npoaopkn c konnpoaanneH (Henk "Cepanc
nynk1 "HapaHe1pm saknapka "Onepaunn). B a1oH cnyuae nocne aaopa opno npoaopkn
cnepykuan 6ype1 cospana aa1oHa1nueckn konnpoaanneH acex pekansn1oa npepmpyue. [nn
a noao npoaopke ppyroro snauennn cy6kon1o (o6Lek1a anann1nkn) nyxno aocnonLsoaa1Lcn
knonko am6opa a none aaopa cy6kon1o nnn knaanue <F4>.
Hpoaepka npaannLnoc1n aaopa oc1a1koa
Hocne 1oro, kak 6ypy1 aaepenm ace axopnune oc1a1kn, cnepye1 y6epn1Lcn a npaannLnoc1n nx
[nn a1oro Hoxno aocnonLsoaa1Lcn c1anpap1nmH o1ue1oH "O6opo1no-canLpoaan
00 76.5 OOO "PoHauka 2400.00
[oroaop N133
[e6e1 Cy6kon1o
pe6e1a
Kpepn1 Cy6kon1o
kpepn1a
Kon-ao CyHHa
10.1 [BH
120*150*5
Cknap 1
00 30 900.00
10.1 [CH
150*100*15
Cknap 2
00 40 2000.00
[e6e1 Cy6kon1o pe6e1a Kpepn1 Cy6kon1o
kpepn1a
CyHHa
001 KoHnpeccop AK-57 13700.00
3AO "C1po-Cepanc
Page 21 of 22 .*/-/ 4
aepoHoc1L ("O1ue1m "O6opo1no-canLpoaan aepoHoc1L nnn nnk1orpaHHa ). Hepep
qopHnpoaanneH o1ue1a uenecoo6pasno yc1anoan1L nepnop 6yxran1epcknx n1oroa 1aknH o6pasoH,
u1o6m pa1a aaopa oc1a1koa naxopnnacL nn6o any1pn nepnopa n1oroa, nn6o a npepmpyueH
o1nocn1enLno yc1anoanennoro nepnope (Henk "Cepanc nynk1 "HapaHe1pm saknapka
"Byxran1epckne n1orn). HanpnHep, npn aaope oc1a1koa onepaunnHn sa 31.12.2001r. nyxno
yc1anoan1L nn6o 4 kaap1an 2001r, nn6o 1 kaap1an 2002r. B nepaoH cnyuae anannsnpyk1 oc1a1kn na
koneu nepnopa, ao a1opoH - na nauano am6pannoro nepnopa. B o6opo1no-canLpoao aepoHoc1n
cnepye1 o6pa1n1L annHanne na canLpo no cue1y "00. Hocne aaopa acex axopnunx oc1a1koa canLpo
na pannoH ponxno o1cy1c1aoaa1L. O1cy1c1ane canLpo osnauae1, u1o cyHHa pe6e1oamx oc1a1koa
coanana c cyHHo kpepn1oamx oc1a1koa. KpoHe 1oro, cnepye1 npoaepn1L oc1a1kn no cy6cue1aH,
aank1aH n konnuec1aaH, ecnn onn ponxnm nHe1L Hec1o.
Oco6oe annHanne cnepye1 o6pa1n1L na npoaepky oc1a1koa no o6Lek1aH anann1nueckoro yue1a.
Takyk npoaepky ypo6no npoaopn1L c noHouLk o1ue1a "O6opo1no-canLpoaan aepoHoc1L no cue1y.
Ecnn o6napyxeno, u1o o6Lek1 anann1nkn ne cansan co cue1oH, nyxno na1n coo1ae1c1aykuyk
npoaopky a xypnane onepaun nnn xypnane npoaopok n anec1n ncnpaanennn.
1. 1o aknkuae1 a ce6n nopro1oaka nnqopHaunonno 6asm k akcnnya1aunn?
2. Kakyk qynkunk a konqnrypaunn amnonnne1 o6pa6o1ka "Hy1eaopn1enL no konqnrypaunn?
3. Onnun1e pasnnunn a npnnunnax noc1poennn Henk nonLsoaa1enLckoro nn1epqeca
konqnrypaunn n "Hy1eaopn1enn no konqnrypaunn.
4. 1o nonnHae1cn nop o6unHn caepennnHn o6 oprannsaunn? Ipe a nnqopHaunonno cnc1eHe
6yxran1epckoro yue1a nx xpann1? KaknH o6pasoH caepennn aaopn1 a cnc1eHy?
5. Kakyk nnqopHaunk xpann1 a cnpaaounnke "Hanorn n o1uncnennn? [nn kaknx uene a1a
nnqopHaunn ncnonLsye1cn?
6. B kakoH cnpaaounnke nnqopHaunonno cnc1eHm xpann1 caepennn o noc1aaunkax n
nokyna1ennx, npounx pe6n1opax n kpepn1opax?
7. Packpo1e nasnauenne cnpaaounnka "Bapnan1m pacue1a nanoroa n onnun1e nopnpok
anecennn a nero noamx aneHen1oa.
8. KaknH o6pasoH a nnqopHaunonno cnc1eHe oprannsoaan noc1a1enm yue1 pacxopoa na
nponsaopc1ao n npopaxy 1oaapoa, pa6o1, ycnyr?
9. 1o cnyxn1 nc1ounnkoH nnqopHaunn pnn sanonnennn cnpaaounnka "Bnpm npopykunn (pa6o1,
ycnyr)? Kakyk qynkunk amnonnne1 pekansn1 "Tnn noHenkna1ypm?
10. Kakne aneHen1m yue1no nonn1nkn n kaknH o6pasoH onncmaak1 a nnqopHaunonno cnc1eHe
6yxran1epckoro yue1a?
11. 1o nonnHae1cn o6 o6ue n nnpnanpyanLno nac1poko napaHe1poa pa6o1m cnc1eHm?
Hpnaepn1e npnHepm.
12. Onnun1e nocnepoaa1enLnoc1L aaopa nauanLnmx oc1a1koa no cue1aH.
13. Kak npoaepn1L npaannLnoc1L aaopa nauanLnmx oc1a1koa a nnqopHaunonnyk cnc1eHy?
Page 22 of 22 .*/-/ 4

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Page 1 of 2 П реди с лов и е

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Hpepucnoaue

HsHenennn, nponcxopnune a xope o6uero npouecca akonoHnuecknx peqopH a Poccnn, npnaopn1 k

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