Судова бухгалтерія. Підручник. 966-667-142-5

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224

ISBN 966-667-142-5 Ｂ＠

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ISBN 966-667-142-5

© ©

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2007

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IV. V. ＠

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3 - 7-394

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22 ＠

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1996

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1997 Ｎ＠ 4＠

1995 Ｎ＠

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13 ＠

＠

N2 530). ＠

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＠

21 ＠

1997 Ｎ＠

＠

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ﾭ

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＠

2＠ N2 334 Ｈ＠

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51. ＠ ｎｾ＠

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＠

1996 Ｎ＠ ＠

ﾭ

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15 ＠

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51

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ﾭ ﾭ

1996 ＠

＠

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15

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25

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1992 Ｎ＠

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ﾭ Ｍﾭ

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ﾭ Ｌ＠

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-108 -

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- 111 -

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§ 4. Ｌ＠ ＠

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＠ ＠

＠

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-112 -

＠ ＠

Ｌ＠

＠

＠

＠ ＠

ﾭ

Ｕ＠

＠ ＠ ＠

§ 1. ＠

＠

＠

Horo ＠ ｲ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

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＠

＠

＠ Ｈ＠

＠

＠

＠ ＠

＠

＠

＠ ＠

＠ R-

7-394

＠

ﾭ ＠

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ﾭ ﾭ

［＠

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ﾭ

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ﾭ

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ﾭ

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＠

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＠

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＠

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- 11 3-

＠

ﾭ

＠ ﾭ

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＠

＠

＠

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Ｌ＠ ＠

＠

＠

ﾭ

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ﾭ

Ｎ＠

§ 2. ＠ ＠

ａｏｙｍ･ｈｔ｡｢ｯｲ＠

＠

Ｌ＠ Ｌ＠

＠

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＠

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ﾭ ＠

ﾭ

＠ ＠

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＠

-114 -

ﾭ

＠

＠ ＠

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ﾭ

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ﾭ

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1. ＠

＠

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.

＠

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ﾭ

ﾫ＠

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ﾭ

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＠

＠

N2 88.

＠

＠

ｾ＠

＠ ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

ﾭ

＠ ＠

1995 ＠

＠ Ｎ＠ ＠

＠ ＠

ﾭ ﾭ

＠

＠

＠＠ ＠

＠

＠

＠

＠

Ｌ＠ ＠

＠

＠

＠

24

ﾭ

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ﾭ

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ﾭ

＠

＠

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§

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-115 -

Ｎ＠

＠ ＠

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ﾭ

＠

＠

2. ＠

＠ ＠

＠

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3

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ﾭ

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ﾭ

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ﾭ ﾭ

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- 116-

＠

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ﾭ

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3. ＠

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5.

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3

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ﾭ ＠

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4.

＠

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-117 -

＠ ﾭ

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ﾭ

＠

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ﾭ

ﾭ

§ 4. ＠

＠

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1.

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2.

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ﾭ

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-118 -

＠

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ﾭ

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3.

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- 119-

＠ ＠＠

ﾭ

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ﾭ

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4. ＠ ＠

ﾭ

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5. ＠ ＠

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ﾭ

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ﾭ

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ﾭ

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ﾭ

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ﾭ

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-

＠

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-120-

ﾭ

＠

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ﾭ

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ﾭ

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ﾭ

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6. ＠

＠ ＠

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ＨＩＮ＠

＠

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＠

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ﾭ

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ﾭ Ｌ＠

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ﾭ

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ﾭ

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8.

ﾭ

＠

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Ｈﾭ ＠

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ﾭ ＠

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7.

＠ ＠

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ﾭ Ｌ＠

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Ｇ＠ ＠

＠ ＠

＠

＠ ＠

-121 -

ＨＩＮ＠ ＠

＠

＠

＠ ＠

＠

＠

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＠

＠

＠

＠

＠

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ﾭ

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ﾭ

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ﾭ

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ﾭ

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ﾭ

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ﾭ

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ﾭ

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＠

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＠

＠ ﾭ

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＠

＠

-1 22 -

＠

Ｉ＠ ＠ ＠

＠

＠

＠

＠

＠

＠

Ｈ＠ ＠

＠

＠

＠

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＠

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＠

10.

＠ ＠

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ﾭ

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ﾭ

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ﾭ

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＠

ﾭ

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9.

＠

＠ ﾭ

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＠

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＠

＠ ＠＠

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Ｚ＠

［＠

Ｇ［＠

［＠

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＠

＠

＠

＠

＠

＠

ﾭ

＠

＠

＠

＠

＠

＠ ＠

Ｎ＠ ＠

＠

＠

＠

＠

＠

＠

ﾭ

Ｎ＠

§ 4. Ｇ＠ Ｇ＠

＠

＠

＠

＠

＠

＠

＠

ﾭ

Ｚ＠

1. ＠

＠

＠

＠

＠ ＠ Ｌ＠

＠

＠

＠

＠ ＠

＠

＠

＠

＠

＠

＠

Ｌ＠

Ｌ＠

＠

＠＠

＠

＠

＠

ﾭ ＠

＠

＠

＠

＠

Ｌ＠

＠

＠ Ｌ＠

＠

Ｌ＠

Ｌ＠

＠ ＠

＠

Ｌ＠

Ｌ＠

Ｇ

＠

＠

ﾭ ＠

＠

＠

Ｎ＠

Ｇ＠

＠

＠

＠

Ｇ＠

＠

＠ ＠

＠

＠

2. ＠

Ｇ＠

＠

＠

ﾭ

＠

＠

Ｎ＠

＠

＠

＠ ＠

Ｌ＠ ＠

＠ Ｌ＠

＠

Ｌ＠

＠

＠

＠ ＠

＠

＠

＠ ＠

＠

Ｌ＠

＠

＠

ﾭ

Ｌ＠

＠

＠

＠

＠

＠

ﾭ

Ｎ＠

3. 4. Ｌ＠

＠

＠ ＠

＠

＠

Ｌ＠ ＠

＠ ｾ Ｉ＠

,.

＠

＠

Ｎ＠

＠

＠

＠

＠

＠ ＠

Ｎ＠

-131 -

＠

ﾭ ＠

ﾭ

＠

5.

＠

＠

＠

＠

＠

Ｇ＠

＠

6. ＠

＠

＠

ﾭ

Ｎ＠

Ｌ＠

＠

＠

ﾭ

Ｎ＠

＠

＠

＠

＠

Ｌ＠

＠

＠ ＠

＠

＠

＠

＠

＠

＠

Ｌ＠

＠

＠

ﾭ

＠ ＠

＠

＠

ﾭ

＠

Ｇ＠

ﾭ

Ｎ＠

＠

＠

Ｌ＠

Ｈ＠

ＩＬ＠

Ｌ＠

＠

＠

＠

＠

＠ ＠

＠

ﾭ

＠

＠

＠

ＧＬ＠

＠

＠

ﾭ

＠

＠

＠

＠

ﾭ

Ｎ＠ ＠

§ 5. ＠

＠ ＠

＠

nocAyr ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠ ＠

ﾭ

Ｎ＠

＠

＠

＠

＠

＠

＠

ﾭ

Ｎ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠ Ｌ＠

＠

Ｌ＠

＠

＠

＠

＠

＠

Ｎ＠

§ 6. ＠

＠ ＠

Ｍ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠ Ｉ＠

＠ ＠

ﾭ

＠

Ｍ＠

Ｌ＠

＠

＠

＠

Ｌ＠ ＠

＠

Ｎ＠ Ｌ＠

＠ ＠

＠

＠ ＠

＠

ﾭ

＠

＠

＠ ＠

＠

＠ ＠

＠

＠

＠

＠ ＠

Ｌ＠

＠

Ｈ＠

＠

＠

＠

＠

＠

＠

Ｎ＠

＠ ＠

＠

＠

＠

＠

＠

＠

＠

nocAyr

Ｎ＠

-132 -

＠

＠

ﾭ

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

ﾭ

＠ ＠

＠

＠

Ｌ＠

＠

Ｌ＠

ﾭ

Ｎ＠

＠

＠

＠

＠

＠

＠ ＠

＠

＠

＠

Ｈﾭ

＠

＠

ﾫ＠

ﾭ

ﾻＮ＠

＠

Ｇ＠ ＠

Ｉ＠

＠

＠

＠

＠

＠

＠

＠

＠

Ｈﾭ

＠

＠

＠

＠

＠

ﾭ

ＩＮ＠ ＠ ＠

Ｌ＠

ﾭ

＠

Ｈ＠ ＠

＠

＠ Ｉ＠

Ｎ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

Ｌ＠

＠

Ｍ＠

＠

Ｌ＠

＠ ＠

＠

＠

［＠ ＠

＠

ﾭ

＠ Ｌ＠

＠

＠

ﾭ

＠

＠ ＠

Ｇ＠

＠

＠

ﾭ

ﾭ

＠

＠

＠

ﾭ

Ｎ＠

＠

＠

＠

＠

Ｎ＠

Ｉ＠ Ｍ＠

＠

＠

＠

Ｈﾭ

＠

＠

＠

＠

＠

ﾭ

＠

＠

ﾭ

Ｎ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠ ＠

＠

＠

＠

＠

＠＠

ﾭ

＠

ﾭ

＠

ﾭ

Ｎ＠

Ｇ＠

Ｌ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

Ｇ＠

Ｎ＠

6,

＠

ﾭ

ﾭ

＠

＠

Ｎ＠

1 §4

＠

＠

＠

Ｌ＠

＠

＠

Ｎ＠

＠

＠

＠

＠

＠ ＠

＠ ＠

＠

＠

ＱＰＭ＠ ＠

＠ ＠

＠

- 1Ｍ

ﾭ

Ｇ＠

ﾭ ＠

＠

Ｎ＠

＠

＠ ＠

＠

Ｌ＠

＠

＠ ＠

＠

ﾭ ＠

Ｎ＠ ＠

＠ ＠

＠

＠

＠ ＠

＠ ＠

＠ ＠

＠ ＠

＠

＠ ＠ ＠

＠

Ｌ＠

＠

＠ ＠

ﾭ

＠

＠

Ｇ＠

＠

Ｂ＠

＠

＠

＠

＠

＠

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＠

＠

＠

＠

＠ ＠

＠

＠

Ｈ＠

ﾭ

ﾭ

Ｌ＠

＠

Ｉ＠

＠

＠

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Ｂ＠

＠

＠

＠

＠

＠

＠

＠

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＠

＠

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＠

＠

＠

＠

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＠

＠

Ｌ＠

ﾭ

Ｎ＠

＠ ＠

＠

Ｈﾭ

＠ ＠ ＠

Ｉ＠

＠

ﾭ

Ｎ＠

＠ ＠

Ｈﾭ

Ｌ＠ ＠

＠

＠ ＠

＠

＠

＠ ＠

Ｎ＠

Ｇ＠ ＠

＠ ＠

＠

＠

＠

＠

＠

Ｉ＠

＠

＠

＠

＠

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＠

＠

＠ ＠

＠

＠

＠ Ｉ＠

Ｉ＠

＠

＠

＠

＠

＠

＠

§ 7.

＠

＠

Ｈ＠

＠

ｻ＠

＠

Ｈﾭ

＠

＠ ＠

＠

＠

＠

＠

ﾭ

Ｂ＠

ﾫ＠

ﾻＮ＠

＠

＠＠

＠

＠

＠

＠ ＠

＠

＠

＠

＠

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＠

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＠

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1)

＠

＠

Ｎ＠

＠ ＠

Ｇ＠ Ｂ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠

ﾭ

＠

ﾭ

Ｚ＠

＠

＠

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2) ＠

＠

ＢＬ＠

＠

＠

＠

＠

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＠

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＠

＠

＠

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ﾭ

ＢＮ＠ ＠ ＠

＠

＠＠

＠

＠

Ｂ＠

＠

＠ ＠

＠

＠ Ｎ＠

-134 -

＠

＠

ﾭ

＠

＠

§ 8. ＠

＠ ＠

＠

Ｈ＠ ＠

Ｇ＠

＠ ＠

＠

Ｉ＠

＠

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＠

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ﾭ

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ﾭ

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＠

-

＠

＠

＠

-

Ｌ＠ ＠

＠ ＠

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ﾫ＠

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ﾻ＠

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ﾭ

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ﾭ

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Ｗ＠

＠

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ﾭ ＠

＠

ﾫ＠

＠

＠

＠

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Ｌ＠

ﾭ

. ﾻ＠

＠

Ｌ＠

＠

＠

＠ ﾭ

Ｎ＠

＠ Ｌ＠

＠ Ｇ＠

＠

＠

ﾭ

＠ ＠

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Ｌ＠

ﾭ

＠

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Ｌ＠ ＠

＠

＠

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ﾭ

＠ ﾭ

Ｎ＠

＠

Ｎ＠

＠

＠

＠

＠

＠

ﾭ

＠

＠

＠ ＠

＠

＠

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＠

ﾭ

＠

Ｎ＠

＠

＠

＠ ＠

Ｌ＠

＠ ＠

＠

＠ ＠

＠

＠

＠

＠

§ 1. ＠

＠

＠

Ｖ＠

＠

Ｌ＠

＠

＠

＠

＠

＠ ﾭ

＠

ﾭ

Ｎ＠

＠

＠

＠

＠

Ｚ＠

＠

＠

＠ ＠

＠

＠

＠

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＠

＠

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＠

＠

Ｈ＠

ﾭ

＠

ﾭ

ＩＮ＠

＠ ＠

Ｌ＠

＠ ＠

＠

ﾭ

＠

＠

Ｌ＠

＠

＠

＠

＠ Ｌ＠ ＠

＠

＠

＠

＠

＠

＠

＠

Ｈ＠

＠

＠

-

-136 -

＠

ﾭ

＠ ＩＮ＠

＠

ﾭ

§ 2. ＠ ＠

opraHiB ＠

＠

＠

＠

＠

＠ Ｌ＠

＠ ＠ ＠

Ｌ＠

＠

＠

＠

＠

＠

＠

＠

＠

＠ ＠ ＠

Ｌ＠

ﾭ

＠＠

ﾭ

ＩＬ＠

＠

＠

Ｚ＠ ＠

＠

ＨＧ＠

Ｌ＠ Ｌ＠

＠

Ｌ＠ Ｌ＠

＠

Ｎ＠

＠

＠ ＠

＠

＠

＠

Ｌ＠

ﾭ ＠

＠

＠

ﾭ

＠ ＠

＠

＠

＠

＠

＠

Ｌ＠

＠

＠

＠ ＠

＠

＠ ＠

＠

＠

1.

＠

Ｌ＠ Ｍ ＠

Ｌ＠ ＠

＠

＠

＠

＠ ＠

Ｖ＠

＠ ＠

ﾭ

＠

Ｈ＠

ﾭ

-

ＩＮ＠

2. ＠

＠

＠

＠

＠

＠

＠

3.

＠

Ｌ＠

Ｌ＠

＠

4.

＠

＠

Ｍ＠

＠

＠

Ｎ＠

ﾭ

＠ ＠

＠

＠

ﾭ

Ｎ＠

＠

＠

＠

＠

＠

＠

Ｎ＠

5. Ｇ＠

＠

＠

＠

＠

6.

＠

＠

＠

＠

＠

＠

Ｌ＠

＠

＠

＠

＠

＠

ﾭ

Ｌ＠

＠

＠

＠

＠

Ｌ＠

＠

ﾭ

Ｌ＠

Ｌ＠

＠

＠

＠

Ｌ＠

＠

ﾭ

＠

＠

Ｍ＠ Ｌ＠

＠

＠

＠ ＠ Ｌ＠

Ｌ＠

ﾭ

＠

Ｎ＠

＠

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＠

＠

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＠

＠ ＠

＠

＠

＠

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＠

＠

Ｎ＠

＠

ﾭ

＠

＠

＠

ﾭ

＠

＠

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§

Ｎ＠

＠

＠ ＠

＠ Ｌ＠

＠ ＠

＠ ＠

＠ ＠

＠

＠

＠

-137 -

＠ ＠

ﾭ Ｍ

＠

＠

＠

Ｇ＠

＠

＠

Ｌ＠

Ｚ＠

＠

＠

＠

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ﾭ

＠

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＠

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＠

＠

＠

＠

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ﾭ

＠ Ｇ＠

＠

＠

＠

＠

＠

Ｌ＠ Ｍ＠

＠

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＠

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＠

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＠

-

＠

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＠

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＠ ＠

＠

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＠

ﾭ

＠

［＠

＠

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＠

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＠

＠

＠

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＠

＠ ＠

＠

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-

＠

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＠

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Ｌ＠

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＠

-

＠

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＠

ﾭ

［＠ ＠ Ｌ＠

＠

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ﾭ

＠ Ｌ＠

＠

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ﾭ

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＠

＠ ＠

＠

＠

Ｌ＠

ﾭ ＠

＠

＠

＠ ＠

ﾭ

＠ ＠

-138 -

ﾭ

＠

＠

＠

Ｎ＠ ＠

ﾭ

＠

＠ ＠

＠

＠

＠

［＠

＠ ＠

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ﾭ

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ﾭ ﾭ

＠

＠

ﾭ

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＠

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＠

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ﾭ

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ﾭ

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ﾭ

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ﾭ

＠

ﾭ

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＠

＠

-

＠

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＠

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-

＠

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＠

＠

＠

＠

＠

＠

＠ ＠

＠

Ｇ＠ ＠ ＠

［＠

- 139 -

ﾭ

＠

ﾭ

Ｌ＠ ＠

＠

Ｍﾭ

＠

＠

＠ Ｌ＠

＠

＠ ＠ Ｌ＠

＠

Ｌ＠

＠

ﾭ

ﾭ Ｌ＠

＠

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［＠

＠ ＠

＠

＠

＠

＠

Ｍ＠ Ｌ＠

＠

＠

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＠

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Ｌ＠

＠

ﾭ ＠

Ｌ＠

＠ ＠

Ｌ＠

＠

＠ ＠

-

ﾭ

＠

＠ Ｇ＠

＠

＠

＠

＠ Ｌ＠

＠

Ｍ ［＠

Ｌ＠

＠

＠

＠

＠

＠

ﾭ

＠

Ｇ＠

＠ ＠

＠

＠

＠ ＠

Ｚ＠

＠

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ﾭ

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8. Ｌ＠

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10.

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8

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ｲ＠

MOHiTOPHHry

＠

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§ 1.

＠

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ﾭ

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＠ 10 -- 7-394

＠ ＠

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2002

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28

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MOHiTopliHry Ｇ＠

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300 ＠

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-148 -

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1 § 3 Ｎ＠

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11 - 7-394

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•

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＠

＠

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ﾭ

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ﾭ

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§ 4. ＠ ＠

＠

＠ ＠

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＠

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＠

＠

＠ ＠ ＠

＠

＠

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＠

＠

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＠ ＠

＠

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＠

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＠

ﾭ ﾭ

＠ ＠ Ｇ＠

＠ ＠

＠

Ｌ＠

Ｇ＠

＠ ＠

ＭＬ＠ ＠

＠

＠

＠ ＠

＠

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ﾭ

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ﾭ

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ﾭ

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ﾭ

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＠

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＠ Ｇ＠

＠

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＠ ＠

＠

＠

-172 -

＠ ＠

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Ｍ

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＠

＠

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ﾭ

ﾭ

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ﾭ

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ﾭ ﾭ

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-173 -

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ﾭ ﾭ

ﾭ

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30 ＠

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1. ＠

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ﾭ Ｎ＠

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-174 -

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-

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2.

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3. Ｌ＠

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-175-

＠

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-176 -

ﾭ Ｌ＠

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12 -- 7-3 94

ﾭ ﾭ

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ﾭ

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ﾭ

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§ 5. ＠

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11

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§ 1. ＠

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＠

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-192 -

＠

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§ 2.

＠

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＠

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ﾭ

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ﾭ ＠ ＠

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＠

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13 - 7-394

＠

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＠

ﾭ ＠

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-

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-193 -

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＠

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＠

＠

-194 -

＠ ＠ Ｍ

ﾭ

＠

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7＠ 1994 ＮＩ＠ ＨＮ＠

25 ＠ § Ｎ＠

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ﾭ

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1) ＠

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5) ＠ Ｌ＠

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13 Ｎ＠

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77 ＨＮ＠

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-196 -

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75 ＨＮ＠

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-197 -

ﾭ

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-1 98 -

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75, 200 Ｍ ＠ 60 Ｍ＠ ＠

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§ 4.

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-199-

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BocTi

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ﾭ ﾭ

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- 201 -

ﾭ

ﾭ ＠

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-

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ﾭ

§ 5. ＠

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2

1

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19 ＠ Ｌ＠ 03.04. 2003 Ｉ＠

662-IV ＠

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25 ＠ 1994 ＠ N24038-XII Ｈ＠

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1994 Ｌ＠

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ﾭ

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3

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1. ＠

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383, ＠

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77 ＠

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385,386 ＠

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- 21 8-

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-219-

＠

［＠

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＠

...................................................................................... 3 ＠

＠

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＠

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＠

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＠

1.

＠

＠

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＠

. . ........................................... 7

＠

＠

.. .. ....................................... .. 12 ＠

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＠

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... ........... .. ...... .. ........ . ... ... . . .. 19 ' ＠ ＠ ＠ ＠ ........... 31

＠ ＠

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3.

＠

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. ........ . .. . .... .. ... . .. .... .. ... ........ . 34

＠

§ 7. ＠ § 8. ＠ § 9. ＠

＠

.... ...... ... .. .......... . ... . ...... . ....... 18 ＠

＠

. ......... 15 ＠

＠

＠ Ｌ＠

§ 4. § 5.

＠

........................... .... ........... 15

＠

＠

§ 1. ＠ § 2. ＠

＠

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＠

§ 3. ＠

＠

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....... .. .............................. 13 ＠

＠

2. ＠

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.. ..... ........... .. 4

＠ Ｎ＠

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§ 1. § 2.

＠

................ .......................................... 4

§ 1. ＠ § 2. ＠

§ 4.

.............. 4

＠

＠

＠

§ 3.

Ｉ＠

＠

＠

§ 6.

＠

＠

＠

＠

＠

.... ........ .. . .......... .... .... 42 ＠ ... .. . . 45 ＠ ＠ ＠ ＠ ...... 55 ................................................. 58 ＠

＠ ＠

＠

＠

＠

＠

＠

＠ ..... 62 ... . .... .... . ... ........ . ..... ... 62 ......................................... 67

- 220 -

§ 3. ＠ § 4. ＠ § 5. ＠ § 6. ＠ ＠

＠

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4. ＠

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§ 4.

.. .. ..... ....... .. .. ......... ....... . .... ... 107 ＠

＠

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＠

＠

5.

＠

.... .. .. ... ... 112 ＠

＠＠

＠

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