{"id":4511,"date":"2019-05-04T23:35:52","date_gmt":"2019-05-04T20:35:52","guid":{"rendered":"http:\/\/lingvadiary.ru\/?p=4511"},"modified":"2019-06-28T23:09:13","modified_gmt":"2019-06-28T20:09:13","slug":"%d0%b4%d0%b5%d0%bb%d0%be%d0%b2%d0%b0%d1%8f-%d0%bb%d0%b5%d0%ba%d1%81%d0%b8%d0%ba%d0%b0-%d0%b2-%d0%b8%d1%81%d0%bf%d0%b0%d0%bd%d1%81%d0%ba%d0%be%d0%bc-%d1%8f%d0%b7%d1%8b%d0%ba%d0%b5","status":"publish","type":"post","link":"https:\/\/lingvadiary.ru\/?p=4511","title":{"rendered":"\u0414\u0435\u043b\u043e\u0432\u0430\u044f \u043b\u0435\u043a\u0441\u0438\u043a\u0430 \u0432 \u0438\u0441\u043f\u0430\u043d\u0441\u043a\u043e\u043c \u044f\u0437\u044b\u043a\u0435"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4511\" class=\"elementor elementor-4511\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-c4ef1f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"c4ef1f1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-371d615c elementor-column elementor-col-100 elementor-top-column\" data-id=\"371d615c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7653ae elementor-widget elementor-widget-text-editor\" data-id=\"7653ae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p><span style=\"background-color: initial;\">\u0422\u0430\u043a \u0438\u043b\u0438 \u0438\u043d\u0430\u0447\u0435 \u043a\u0430\u0436\u0434\u044b\u0439 \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0447\u0438\u043a, \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u0439 \u0441 \u0447\u0430\u0441\u0442\u043d\u044b\u043c\u0438 \u0437\u0430\u043a\u0430\u0437\u0447\u0438\u043a\u0430\u043c\u0438, \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0441 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u044f\u043c\u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u043e\u0431\u0449\u0435\u043d\u0438\u044f. \u041d\u0430 \u0432\u044b\u0441\u0442\u0430\u0432\u043a\u0435, \u043d\u0430 \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u0430\u0445, \u043d\u0430 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0438 \u2013 \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0447\u0438\u043a \u0434\u043e\u043b\u0436\u0435\u043d \u0437\u043d\u0430\u0442\u044c, \u043a\u0430\u043a \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0438\u0442\u044c \u0434\u043e\u043b\u0436\u043d\u043e\u0441\u0442\u0438, \u0442\u0438\u043f\u044b \u0443\u0441\u0442\u0440\u043e\u0439\u0441\u0442\u0432\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u0442\u0435\u0440\u043c\u0438\u043d\u044b \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0439 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0438 (incoterms).<\/span><\/p><p>\u041a \u0441\u043e\u0436\u0430\u043b\u0435\u043d\u0438\u044e, \u044f\u0437\u044b\u043a\u043e\u0432\u0430\u044f \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0432 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0435 \u043d\u0435 \u0432\u0441\u0435\u0433\u0434\u0430 \u043f\u043e\u0434\u0440\u0430\u0437\u0443\u043c\u0435\u0432\u0430\u0435\u0442 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e\u0435 \u0438\u0437\u0443\u0447\u0435\u043d\u0438\u0435 \u044d\u0442\u0438\u0445 \u043c\u043e\u043c\u0435\u043d\u0442\u043e\u0432. \u042f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043b\u0430 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0441\u043e\u0432\u0435\u0442\u043e\u0432 \u0438 \u0440\u0435\u0441\u0443\u0440\u0441\u043e\u0432 \u0434\u043b\u044f \u0442\u043e\u0433\u043e, \u0447\u0442\u043e\u0431\u044b \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u0442\u044c\u0441\u044f \u0438 \u0447\u0443\u0432\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u0441\u0435\u0431\u044f \u0443\u0432\u0435\u0440\u0435\u043d\u043d\u043e \u0432 \u0438\u0441\u043f\u0430\u043d\u0441\u043a\u043e\u043c \u044f\u0437\u044b\u043a\u0435 \u0432 \u043b\u044e\u0431\u043e\u0439 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u043e\u0431\u0449\u0435\u043d\u0438\u044f.<\/p><ol><li><strong>\u0414\u0435\u043b\u043e\u0432\u044b\u0435 \u0421\u041c\u0418 \u0418\u0441\u043f\u0430\u043d\u0438\u0438 \u0438 \u041b\u0430\u0442\u0438\u043d\u0441\u043a\u043e\u0439 \u0410\u043c\u0435\u0440\u0438\u043a\u0438<\/strong><\/li><\/ol><p><a href=\"http:\/\/www.expansion.com\/\">http:\/\/www.expansion.com\/<\/a><\/p><p><a href=\"https:\/\/www.eleconomista.es\/\">https:\/\/www.eleconomista.es\/<\/a><\/p><p><a href=\"https:\/\/elpais.com\/economia\/\">https:\/\/elpais.com\/economia\/<\/a><\/p><p><a href=\"https:\/\/www.elmundo.es\/economia.html?intcmp=MENUHOM24801&amp;s_kw=economia\">https:\/\/www.elmundo.es\/economia.html?intcmp=MENUHOM24801&amp;s_kw=economia<\/a><\/p><p><a href=\"https:\/\/www.bbc.com\/mundo\/topics\/ca170ae3-99c1-48db-9b67-2866f85e7342\">https:\/\/www.bbc.com\/mundo\/topics\/ca170ae3-99c1-48db-9b67-2866f85e7342<\/a><\/p><p><a href=\"https:\/\/www.clarin.com\/\">https:\/\/www.clarin.com\/<\/a><\/p><p><a href=\"https:\/\/www.eluniversal.com.mx\/\">https:\/\/www.eluniversal.com.mx\/<\/a><\/p><p>\u0438 \u0434\u0440\u0443\u0433\u0438\u0435. \u0421\u043e\u0432\u0435\u0442\u0443\u044e \u0443\u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0442\u044c, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043f\u0440\u0438\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u043d\u0430 \u0442\u0435\u043b\u0435\u0444\u043e\u043d \u0438 \u0447\u0438\u0442\u0430\u0442\u044c \u0432 \u0441\u0432\u043e\u0431\u043e\u0434\u043d\u043e\u0435 \u0432\u0440\u0435\u043c\u044f. \u0422\u0430\u043a\u0436\u0435 \u043f\u043e\u043b\u0435\u0437\u043d\u043e \u0442\u0440\u0435\u043d\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u043f\u0435\u0440\u0435\u0432\u043e\u0434 \u0441 \u043b\u0438\u0441\u0442\u0430 \u043d\u0430 \u0441\u0442\u0430\u0442\u044c\u044f\u0445 \u0438\u0437 \u044d\u0442\u0438\u0445 \u0438\u0441\u0442\u043e\u0447\u043d\u0438\u043a\u043e\u0432.<\/p><ol start=\"2\"><li><strong> \u0421\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u043f\u043e\u0441\u043e\u0431\u0438\u044f \u0434\u043b\u044f \u0438\u0437\u0443\u0447\u0435\u043d\u0438\u044f \u0434\u0435\u043b\u043e\u0432\u043e\u0439 \u043b\u0435\u043a\u0441\u0438\u043a\u0438<\/strong><\/li><\/ol><p>\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440,\u00a0<em>\u201cPractica tu espa\u00f1ol. El l\u00e9xico de los negocios\u201d Autoras: Ainhoa Larra\u00f1aga Dom\u00ednguez, Margarita Arroyo Hern\u00e1ndez.<\/em><\/p><ol start=\"3\"><li><strong> \u041f\u0430\u0440\u0430\u043b\u043b\u0435\u043b\u044c\u043d\u044b\u0435 \u0442\u0435\u043a\u0441\u0442\u044b (\u043d\u0430 \u043f\u0440\u0438\u043c\u0435\u0440\u0435 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u043e\u0432 \u0438 \u043e\u0442\u0447\u0435\u0442\u043d\u044b\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432)<\/strong><\/li><\/ol><p>\u041f\u0440\u0438\u043c\u0435\u0440\u044b \u043e\u0444\u0438\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0445 \u0438 \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0441\u043b\u0443\u0436\u0430\u0442 \u043e\u0434\u043d\u043e\u0439 \u0438 \u0442\u043e\u0439 \u0436\u0435 \u0446\u0435\u043b\u0438 \u0432 \u0440\u0430\u0437\u043d\u044b\u0445 \u044f\u0437\u044b\u043a\u0430\u0445. \u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043d\u0430\u0445\u043e\u0434\u0438\u043c \u043f\u0440\u0438\u043c\u0435\u0440 \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430 \u043d\u0430 \u043f\u043e\u0441\u0442\u0430\u0432\u043a\u0443 \u0442\u043e\u0432\u0430\u0440\u0430 \u043d\u0430 \u0440\u0443\u0441\u0441\u043a\u043e\u043c \u044f\u0437\u044b\u043a\u0435.<\/p><p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-4515\" src=\"http:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440-1.png\" alt=\"\" width=\"1240\" height=\"1754\" srcset=\"https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440-1.png 1240w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440-1-212x300.png 212w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440-1-768x1086.png 768w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440-1-700x990.png 700w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440-1-800x1132.png 800w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440-1-17x24.png 17w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440-1-25x36.png 25w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0434\u043e\u0433\u043e\u0432\u043e\u0440-1-34x48.png 34w\" sizes=\"(max-width: 1240px) 100vw, 1240px\" \/><\/p><p>\u0418 \u043d\u0430 \u0438\u0441\u043f\u0430\u043d\u0441\u043a\u043e\u043c<\/p><p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-4514\" src=\"http:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0414\u043e\u0433\u043e\u0432\u043e\u0440-2.png\" alt=\"\" width=\"658\" height=\"880\" srcset=\"https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0414\u043e\u0433\u043e\u0432\u043e\u0440-2.png 658w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0414\u043e\u0433\u043e\u0432\u043e\u0440-2-224x300.png 224w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0414\u043e\u0433\u043e\u0432\u043e\u0440-2-18x24.png 18w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0414\u043e\u0433\u043e\u0432\u043e\u0440-2-27x36.png 27w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0414\u043e\u0433\u043e\u0432\u043e\u0440-2-36x48.png 36w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/p><p>\u0412\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0447\u0438\u0442\u0430\u0435\u043c \u0438 \u043d\u0430\u0445\u043e\u0434\u0438\u043c \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440:<\/p><p><em>\u041f\u043e\u0441\u0442\u0430\u0432\u0449\u0438\u043a &#8211; <\/em><em>proveedor<\/em><\/p><p><em>\u041f\u043e\u043a\u0443\u043f\u0430\u0442\u0435\u043b\u044c &#8211; <\/em><em>consumidor<\/em><\/p><p><em>\u041f\u0440\u0435\u0434\u043c\u0435\u0442 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0430 &#8211; <\/em><em>objeto<\/em><\/p><p><em>\u0422\u043e\u0432\u0430\u0440\u044b<\/em> <em>\u0438<\/em> <em>\u0443\u0441\u043b\u0443\u0433\u0438<\/em><em> &#8211; bienes y sevicios<\/em><\/p><p>\u0421\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0439 \u043f\u0440\u0438\u043c\u0435\u0440 \u2014 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c. \u042f \u0441\u043a\u0430\u0447\u0430\u043b\u0430 \u0434\u0432\u0430 \u0430\u0443\u0442\u0435\u043d\u0442\u0438\u0447\u043d\u044b\u0445 \u0442\u0435\u043a\u0441\u0442\u0430 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438 \u0434\u0432\u0443\u0445 \u0440\u0430\u0437\u043d\u044b\u0445 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439: \u043d\u0430 \u0440\u0443\u0441\u0441\u043a\u043e\u043c \u0438 \u043d\u0430 \u0438\u0441\u043f\u0430\u043d\u0441\u043a\u043e\u043c<\/p><p><a href=\"https:\/\/www.transneft.ru\/u\/section_file\/37731\/tn_ifrs_12m2018_rus.pdf\">\u2014 \u043d\u0430 \u0440\u0443\u0441\u0441\u043a\u043e\u043c<\/a><\/p><p><a href=\"https:\/\/www.suseso.cl\/609\/articles-19605_archivo_01.pdf\">\u2014 \u043d\u0430 \u0438\u0441\u043f\u0430\u043d\u0441\u043a\u043e\u043c<\/a><\/p><p>\u0414\u043b\u044f \u043f\u0440\u0438\u043c\u0435\u0440\u0430 \u0441\u0440\u0430\u0432\u043d\u0438\u043c \u0441\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043e\u0432<\/p><p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-4513\" src=\"http:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-1.png\" alt=\"\" width=\"359\" height=\"356\" srcset=\"https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-1.png 359w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-1-300x297.png 300w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-1-24x24.png 24w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-1-36x36.png 36w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-1-48x48.png 48w\" sizes=\"(max-width: 359px) 100vw, 359px\" \/><\/p><p><img loading=\"lazy\" class=\"aligncenter size-full wp-image-4512\" src=\"http:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-2.png\" alt=\"\" width=\"569\" height=\"204\" srcset=\"https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-2.png 569w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-2-300x108.png 300w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-2-24x9.png 24w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-2-36x13.png 36w, https:\/\/lingvadiary.ru\/wp-content\/uploads\/2019\/05\/\u0421\u043e\u0434\u0435\u0440\u0436\u0430\u043d\u0438\u0435-2-48x17.png 48w\" sizes=\"(max-width: 569px) 100vw, 569px\" \/><\/p><p>\u041d\u0430\u0445\u043e\u0434\u0438\u043c \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f:<\/p><p><em>situaci<\/em><em>\u00f3<\/em><em>n<\/em> <em>financiera<\/em><em> \u2014 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0435 \u043f\u043e\u043b\u043e\u0436\u0435\u043d\u0438\u0435<\/em><\/p><p><em>flujos<\/em> <em>de<\/em> <em>efectivo<\/em><em> \u2014 \u0434\u0432\u0438\u0436\u0435\u043d\u0438\u0435 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432<\/em><\/p><p><em>estados financieros \u2014 <\/em><em>\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f<\/em> <em>\u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u044c<\/em><\/p><p><em>cambios en el patrimonio neto \u2014 <\/em><em>\u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f<\/em> <em>\u0432<\/em> <em>\u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0435<\/em><\/p><p>\u0422\u0430\u043a\u0436\u0435 \u0441\u043e\u0432\u0435\u0442\u0443\u044e \u043f\u0440\u043e\u0447\u0438\u0442\u0430\u0442\u044c \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0438\u0435 \u0441\u0442\u0430\u0442\u044c\u0438 \u0438 \u043d\u0430\u0439\u0442\u0438 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043c.<\/p><p><a href=\"https:\/\/finacademy.net\/materials\/article\/otchetnost-po-msfo-sostav-trebovaniya-predstavlenie\">https:\/\/finacademy.net\/materials\/article\/otchetnost-po-msfo-sostav-trebovaniya-predstavlenie<\/a><\/p><p><a href=\"https:\/\/finacademy.net\/materials\/article\/formy-otchetnosti-msfo\">https:\/\/finacademy.net\/materials\/article\/formy-otchetnosti-msfo<\/a><\/p><p><a href=\"https:\/\/www.enciclopediafinanciera.com\/estados-financieros.htm\">https:\/\/www.enciclopediafinanciera.com\/estados-financieros.htm<\/a><\/p><ol start=\"4\"><li><strong> \u0421\u043b\u043e\u0432\u0430\u0440\u0438 \u0438 \u0433\u043b\u043e\u0441\u0441\u0430\u0440\u0438\u0438<\/strong><\/li><\/ol><p>\u0418\u0437\u0443\u0447\u0435\u043d\u0438\u0435 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0445 \u0438 \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u0435 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0433\u043b\u043e\u0441\u0441\u0430\u0440\u0438\u0435\u0432 \u0441 \u043f\u043e\u043b\u0435\u0437\u043d\u044b\u043c\u0438 \u0442\u0435\u0440\u043c\u0438\u043d\u0430\u043c\u0438 \u0438\u0437 \u0431\u0438\u0437\u043d\u0435\u0441\u0441-\u043b\u0435\u043a\u0441\u0438\u043a\u0438.<\/p><p>\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440,\u00a0<a href=\"http:\/\/probolivia.gob.bo:8089\/doc\/Glosario_Negocios.pdf\">\u0441\u043b\u043e\u0432\u0430\u0440\u044c \u0442\u0435\u0440\u043c\u0438\u043d\u043e\u0432 \u0434\u043b\u044f \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0431\u0438\u0437\u043d\u0435\u0441\u0441-\u043f\u043b\u0430\u043d\u0430<\/a>.<\/p><p>\u0412 \u043a\u0430\u0447\u0435\u0441\u0442\u0432\u0435 \u0442\u0440\u0435\u043d\u0438\u0440\u043e\u0432\u043a\u0438 \u043f\u0440\u0435\u0434\u043b\u0430\u0433\u0430\u044e \u0432\u0437\u044f\u0442\u044c \u0441\u043b\u043e\u0432\u0430 \u043d\u0430 \u0438\u0441\u043f\u0430\u043d\u0441\u043a\u043e\u0433\u043e \u0438\u0437\u00a0<a href=\"https:\/\/www.traduccion.es\/glosario-terminos-negocios\/\">\u044d\u0442\u043e\u0433\u043e \u0441\u043f\u0438\u0441\u043a\u0430<\/a>\u00a0\u0438 \u043d\u0430\u0439\u0442\u0438 \u0438\u043c \u0441\u043e\u043e\u0442\u0432\u0435\u0441\u0442\u0432\u0438\u044f \u0432 \u0440\u0443\u0441\u0441\u043a\u043e\u043c \u044f\u0437\u044b\u043a\u0435.<\/p><p class=\"MsoNormal\"><span style=\"font-size: 10.5pt; line-height: 107%; font-family: Montserrat; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">\u0410\u0432\u0442\u043e\u0440:\u00a0<\/span><a href=\"http:\/\/www.artranslation.net\/\"><span style=\"font-size: 10.5pt; line-height: 107%; font-family: Montserrat; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">\u0410\u043d\u0430\u0441\u0442\u0430\u0441\u0438\u044f \u0420\u043e\u043c\u0430\u043d\u044e\u043a<\/span><\/a><span style=\"font-size: 10.5pt; line-height: 107%; font-family: Montserrat; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">\u2013 \u0434\u0435\u0439\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u0439 \u0443\u0441\u0442\u043d\u044b\u0439 \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0447\u0438\u043a \u0441 \u0438\u0441\u043f\u0430\u043d\u0441\u043a\u043e-\u0440\u0443\u0441\u0441\u043a\u043e\u0439 \u044f\u0437\u044b\u043a\u043e\u0432\u043e\u0439 \u043f\u0430\u0440\u043e\u0439, \u043a\u0443\u0440\u0430\u0442\u043e\u0440 \u043a\u0443\u0440\u0441\u043e\u0432 \u201c<\/span><a href=\"http:\/\/lingvadiary.ru\/?page_id=1132\"><span style=\"font-size: 10.5pt; line-height: 107%; font-family: Montserrat; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">\u041f\u043e\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u043f\u0435\u0440\u0435\u0432\u043e\u0434 (\u0438\u0441\u043f\u0430\u043d\u0441\u043a\u0438\u0439 \u044f\u0437\u044b\u043a)<\/span><\/a><span style=\"font-size: 10.5pt; line-height: 107%; font-family: Montserrat; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">\u201d \u0438 \u201c<\/span><a href=\"http:\/\/lingvadiary.ru\/?page_id=2114\"><span style=\"font-size: 10.5pt; line-height: 107%; font-family: Montserrat; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">\u0421\u0438\u043d\u0445\u0440\u043e\u043d\u043d\u044b\u0439 \u043f\u0435\u0440\u0435\u0432\u043e\u0434 (\u0438\u0441\u043f\u0430\u043d\u0441\u043a\u0438\u0439 \u044f\u0437\u044b\u043a)<\/span><\/a><span style=\"font-size: 10.5pt; line-height: 107%; font-family: Montserrat; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">\u201c.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0422\u0430\u043a \u0438\u043b\u0438 \u0438\u043d\u0430\u0447\u0435 \u043a\u0430\u0436\u0434\u044b\u0439 \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0447\u0438\u043a, \u0440\u0430\u0431\u043e\u0442\u0430\u044e\u0449\u0438\u0439 \u0441 \u0447\u0430\u0441\u0442\u043d\u044b\u043c\u0438 \u0437\u0430\u043a\u0430\u0437\u0447\u0438\u043a\u0430\u043c\u0438, \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u0435\u0442\u0441\u044f \u0441 \u0441\u0438\u0442\u0443\u0430\u0446\u0438\u044f\u043c\u0438 \u0431\u0438\u0437\u043d\u0435\u0441-\u043e\u0431\u0449\u0435\u043d\u0438\u044f. \u041d\u0430 \u0432\u044b\u0441\u0442\u0430\u0432\u043a\u0435, \u043d\u0430 \u043f\u0435\u0440\u0435\u0433\u043e\u0432\u043e\u0440\u0430\u0445, \u043d\u0430 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0438 \u2013 \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0447\u0438\u043a \u0434\u043e\u043b\u0436\u0435\u043d \u0437\u043d\u0430\u0442\u044c, \u043a\u0430\u043a \u043f\u0435\u0440\u0435\u0432\u043e\u0434\u0438\u0442\u044c \u0434\u043e\u043b\u0436\u043d\u043e\u0441\u0442\u0438, \u0442\u0438\u043f\u044b \u0443\u0441\u0442\u0440\u043e\u0439\u0441\u0442\u0432\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u0442\u0435\u0440\u043c\u0438\u043d\u044b \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u043e\u0439 \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u0438 (incoterms). \u041a \u0441\u043e\u0436\u0430\u043b\u0435\u043d\u0438\u044e, \u044f\u0437\u044b\u043a\u043e\u0432\u0430\u044f \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0432 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0435 \u043d\u0435 \u0432\u0441\u0435\u0433\u0434\u0430 \u043f\u043e\u0434\u0440\u0430\u0437\u0443\u043c\u0435\u0432\u0430\u0435\u0442 \u043e\u0442\u0434\u0435\u043b\u044c\u043d\u043e\u0435 \u0438\u0437\u0443\u0447\u0435\u043d\u0438\u0435 \u044d\u0442\u0438\u0445 \u043c\u043e\u043c\u0435\u043d\u0442\u043e\u0432. \u042f \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u0438\u043b\u0430 \u043d\u0435\u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0441\u043e\u0432\u0435\u0442\u043e\u0432 \u0438 \u0440\u0435\u0441\u0443\u0440\u0441\u043e\u0432 \u0434\u043b\u044f \u0442\u043e\u0433\u043e, \u0447\u0442\u043e\u0431\u044b&#8230;<\/p>\n","protected":false},"author":1,"featured_media":4527,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[97,98,103,104],"tags":[101,108,109],"_links":{"self":[{"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=\/wp\/v2\/posts\/4511"}],"collection":[{"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4511"}],"version-history":[{"count":5,"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=\/wp\/v2\/posts\/4511\/revisions"}],"predecessor-version":[{"id":4756,"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=\/wp\/v2\/posts\/4511\/revisions\/4756"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=\/wp\/v2\/media\/4527"}],"wp:attachment":[{"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lingvadiary.ru\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}