EJERCICIO-3 - CUESTIONARIO PRIMER CURSO DE CONTABILIDAD, Elías Lara

 

=. Dmom hs hl hl kfchr` kfchr` hc hbhdtv`, hbhdtv`, pr`pfhkmk pr`pfhkmk kh kh lm hjprhsm, hjprhsm, hl duml duml hsí rhprhsh rhprhshcmk` cmk` p`r p`r j`chkms y gfllhhs kh gmcd`, msê d`j` dahquhs, pmnmræs (víudahrs) kh mrohms kh drækf`, nfr`s p`smlhs, gmcdmrf`s y hlhnríd`s rhdfgfk`s kh `rms hctkmkhs. Hsm duhcm mujhcm dumck` lm hjprhsm rhdfgh kfchr` hc hbhdtv`, kfsjfcuyh dumck` pmnm d`c kfchr` hc hbhdtv`. Hs ucm duhcm d uhcm kh mdtv` p`rquh rhprhshcm hl kfchr` hc hbhdtv` pr`pfhkmk kh lm hctkmk. 7. Whprhshc Whprhshcm m hl kfchr` hc hc hbhdtv`, hbhdtv`, pr`pfhkmk pr`pfhkmk kh lm lm hjprhsm, hjprhsm, khstcmk` khstcmk` pmrm pmrm lfqufkmr lfqufkmr l`s pmn`s jhc`rhs quh dugrh lm hjprhsm kurmch uc phrf`k` khhrjfcmk`, p`r hohjpl`, ucm shjmcm, ucm qufcdhcm, uc jhs, hd., mnrhnmck` m kfda` pr`jhkf` uc phquhý` jmrnhc9 mujhcm dumck` hl b`ck` p`r c` shr sudfhch sh fcdrhjhch, kfsjfcuyh dumck` hl b`ck`, p`r shr hxdhsfv`, sh rhkuzdm9 hs duhcm kh mdtv` p`rquh rhprhshcm kfchr` hc hbhdtv` pr`pfhkmk kh lm hctkmk. 4. Whprhshc Whprhshcm m hl vml`r kh l`s l`s khpôsf`s khpôsf`s ahda`s ahda`s hc fcstudf` fcstudf`chs chs gmcdmrfm gmcdmrfmss m bmv`r kh lm hctkmk9 hsm duhcm mujhcm dumck` lm hjprhsm khp`sfm kfchr` ` vml`rhs ml d`gr`, kfsjfcuyh dumck` hxpfkh dahquhs hc d`crm khl gmcd`9 hs duhcm kh mdtv` m dtv` p`rquh rhprhshcm hl vml`r khl kfchr` khp`sfmk` hc fcstudf`chs gmcdmrfms quh hs pr`pfhkmk kh lm hctkmk. ;. Hsmglhdh Hsmglhdh qu quh h hl pmn` p`r lm lm mkqufsfdfôc mkqufsfdfôc kh gfhchs gfhchs ` kh kh shrvfdf`s shrvfdf`s rhdfgfk`s rhdfgfk`s duy` duy` j`c` j`c` hxdhkm kh $7555 l` khgh hbhdumr hl d`crfguyhch jhkfmch dahquh c`jfcmtv`, mrohm kh drækf`, kægf` ` kh shrvfdf`s, ` m rmvæs kh j`chkhr`s hlhdrôcfd`s quh ml hbhd` mu`rfdh hl Thrvfdf` kh Mkjfcfsrmdfôc [rfgumrfm, hxdhp` dumck` kfda`s pmn`s sh amnmc p`r lm prhsmdfôc kh uc shrvfdf` phrs`cml sug`rkfcmk`. L`s dahquhs c`jfcmtv`s puhkhc shr kh lm duhcm khl d`crfguyhch y d`chchr, hc hl mcvhrs` kh l`s jfsj`s, lm hxprhsfôc “Umrm mg`c` hc duhcm khl ghchdfmrf`‚. Lms mu`rfkmkhs sdmlhs p`kríc lfghrmr kh lm `glfnmdfôc kh pmnmr lms hr`nmdf`chs d`c dahquhs c`jfcmtv`s, mrohms kh drækf`, kægf`, kh shrvfdf`s, j`chkhr`s hlhdrôcfd`s ` jhkfmch rmspms`s kh duhcms hc fcstudf`chs kh drækf` ` dmsms kh g`lsm m quh sh rhhrh hsm brmddfôc, dumck` lms jfsjms sh hbhdÿhc hc p`glmdf`chs ` hc z`cms rurmlhs, sfc shrvfdf`s gmcdmrf`s. 8. T`c lms quh quh hsíc rhprhs rhprhshcmk hcmkms ms p`r mddf`ch mddf`ch y `r`s `r`s vml`rhs vml`rhs kh fcjhkfmm fcjhkfmm rhmlfz rhmlfzmdfôc, mdfôc, quh lm hjprhsm mkqufhrh hc dmsms kh g`lsm ` hc `r`s `rnmcfsj`s khl shd`r cmcdfhr`s, d`c hl pr`pôsf` kh `ghchr uc rhckfjfhc` ` nmcmcdfm hc d`r` plmz`, y hvfmr d`c hll` quh su hbhdtv` kfsp`cfglh c` pr`kuzdm uc ghchdf`9 hsm duhcm mujhcm dumck` lm hctkmk mkqufhrh mddf`chs, g`c`s, `glfnmdf`chs, dækulms afp`hdmrfms, g`c`s kh prhckm, hd., kfsjfcuyh dumck` l`s vhckh9 hs duhcm kh mdtv` p`rquh rhprhshcm hl fjp`rh kh lms mddf`chs y `r`s vml`rhs kh fcjhkfmm rhmlfzmdfôc quh s`c pr`pfhkmk kh lm hctkmk. 2. Jhrdmcdêms Jhrdmcdêms s`c s`c `k`s mquhll mquhll`s `s vml`rhs vml`rhs quh sh amdhc amdhc `goh` `goh` kh d`jprm d`jprm ` vhcm9 vhcm9 hsm duhcm mujhcm dumck` lm hjprhsm d`jprm ` lh khvuhlvhc jhrdmcdêms, kfsjfcuyh dumck` vhckh ` khvuhlvh jhrdmcdêms9 hs duhcm kh mdtv` p`rquh rhprhshcm hl vml`r kh lms jhrdmcdêms quh s`c pr`pfhkmk kh lm hctkmk, mucquh l` hs ÿcfdmjhch ml prfcdfpfmr y ml hrjfcmr hl hohrdfdf`9 jís mkhlmch sh hxplfdmrí quh, kurmch hl hohrdfdf`, hs ucm duhcm jfxm. >. T`c hctkmkhs hctkmkhs quh quh khghc m lm lm hjprhsm hjprhsm p`r amghrlhs amghrlhs vhckfk` vhckfk` jhrdmcdê jhrdmcdêm m m drækf`, drækf`, sfc hxfnfrlhs hsphdfml nmrmcm k`dujhcml9 hsm duhcm mujhcm dmkm vhz quh lm hjprhsm vhckh jhrdmcdêms m drækf`, kfsjfcuyh dumck` l`s dlfhchs pmnmc `ml ` pmrdfmljhch su duhcm, khvuhlvhc jhrdmcdêms ` sh lhs d`cdhkh mlnÿc khsduhc` ` rhgmom9 hs duhcm

 

khl mdtv` p`rquh rhprhshcm hl vml`r kh lms vhcms hbhdumkms m drækf` quh lm hjprhsm thch khrhda` kh d`grmr. 1. T`c l`s ul`s kh kh drækf` drækf` m bmv`r bmv`r kh lm hctkmk, hctkmk, mlhs dd`j` `j` lhrms lhrms kh dmjgf dmjgf` ` y pmnmræs9 pmnmræs9 hsm duhcm mujhcm dmkm vhz quh lm hjprhsm d`grm, hck`sm ` dmcdhlm uc` kh hs`s k`dujhc`s9 hs duhcm khl mdtv` p`rquh rhprhshcm hl vml`r c`jfcml kh lms lhrms kh dmjgf` y pmnmræs quh lm hjprhsm thch hl khrhda` kh d`grmr. 6. T`c lms hctkmk hctkmkhs hs quh lh lh khghc khghc m lm hjprhsm hjprhsm p`r p`r uc d`cdhp` d`cdhp` kfstc kfstc` ` ml kh vhcm vhcm kh jhrdmcdêms9 hsm duhcm mujhcm dmkm vhz quh lm hjprhsm lh quhkmc m khghr d`cdhp` kfstc` kh lm vhcm kh jhrdmcdêms, p`rm hohjpl`, ml prhsmr kfchr` hc p`r uc hbhdtv`, ml vhckhr m drækf` dumlqufhr vml`r quh c` shm jhrdmcdêm, hd., kfsjfcuyh dumck` kfdams hctkmkhs pmnmc `ml ` pmrdfmljhch su duhcm ` khvuhlvhc l`s vml`rhs quh hsmgmc m su dmrn`9 hs duhcm khl mdtv` p`rquh rhprhshcm hl fjp`rh kh l`s mkhuk`s quh c` shmc p`r vhcm kh jhrdmcdêms m drækf` d rækf` quh lm hjprhsm thch hl khrhda` m d`grmr. =5. Hs hl vml`r khl mctdfp` m duhcm duhcm kh phkfk`s quh lm lm hjprhsm hcrhnm m pr`vhhk`rhs9 pr`vhhk`rhs9 su cmlfkmk hs mshnurmr hl sujfcfsr` `p`ruc` kh jhrdmcdêms ` shrvfdf`s quh rhqufhrh9 hsm duhcm mujhcm dmkm vhz quh lm hjprhsm hbhdÿh mctdfp`s m pr`vhhk`rhs m duhcm kh buurms d`jprms kh jhrdmcdêms ` shrvfdf`s9 kfsjfcuyh p`r hl fjp`rh kh lm mj`rtzmdfôc ` dmcdhlmdfôc khl mctdfp` dumck` lm hctkmk lfqufkm hl smlk` m bmv`r kh l`s pr`vhhk`rhs y hll`s hcrhnuhc bmdurmk` hl phkfk`9 mjgfæc kfsjfcuyh p`r lm khv`ludfôc khl fjp`rh khl mctdfp` dumck` sh dmcdhlm mlnÿc phkfk` khgfk` ml fcdujplfjfhc` khl pr`vhhk`r9 hs duhcm khl mdtv` p`rquh rhprhshcm hl fjp`rh kh l`s mctdfp`s hcrhnmk`s m duhcm kh phkfk`s kh jhrdmcdêms ` shrvfdf`s quh lm hctkmk thch hl khrhda` kh hxfnfr lh shmc khvuhl`s sf l`s pr`vhhk`rhs c` dujplhc `p`rucmjhch d`c lm hcrhnm kh l` d`cvhcfk` hc hl d`crm` dhlhgrmk`. ==. T`c l`s prhkf`s pr`pfhkmk kh lm lm hctkmk9 hs duhcm khl mdtv` p`rquh rhprhshcm hl prhdf` kh mkqufsfdfôc kh l`s hrrhc`s pr`pfhkmk kh lm hjprhsm. =7. T`c lms pr`pfhkmkhs pr`pfhkmkhs oms, mlhs d`j` l`dmlhs d`jhrdfmlhs, d`jhrdfmlhs, g`khnms, hsmdf`cmjfhc`s, hsmdf`cmjfhc`s, hd., pr`pfhkmk kh lm hjprhsm9 hs duhcm khl mdtv` p`rquh rhprhshcm hl prhdf` kh d`s` kh l`s hkfdf`s pr`pfhkmk kh lm hjprhsm. =4. Hs hl d`couc` d`couc` kh juhglhs y uhcsflf`s, mlhs d`j` hsdrf`rf`s, hsdrf`rf`s, sfllms, jhsms, jhsms, lfgrhr`s, j`srmk`rhs, vfrfcms, gísdulms, jíqufcms kh `dfcm hcrh `r`s, pr`pfhkmk kh lm hjprhsm9 hs duhcm khl mdtv` p`rquh rhprhshcm hl prhdf` kh d`s` khl j`gflfmrf` y hqufp` pr`pfhkmk kh lm hctkmk. =;. Hs hl d`couc` d`couc` fchnrmk` p`r ucfkmkhs ucfkmkhs dhcrmlhs kh kh pr`dhs` (DUX), j`cf`rhs hdlmk`s, fjprhs`rms, kfvhrs (ucfkmkhs kh kfsd`), sdmcchrs, pl`hrs, hd.9 hs duhcm khl mdtv` p`rquh rhprhshcm hl prhdf` kh d`s` khl hqufp` kh dôjpu` hlhdrôcfd` pr`pfhkmk kh lm hjprhsm. =8. Hs hl d`couc` d`couc` fchnrmk` p`r vhaêdul`s vhaêdul`s kh rmcsp rmcsp`rh `rh mærh`s, hrrhsrhs hrrhsrhs y jmrêtj`s jmrêtj`s mlhs d`j` mvf`chs, dmjf`chs, dmjf`chms, j``dfdlhms, gmrd`s, hcrh `r`s, pr`pfhkmk kh lm hjprhsm9 hs duhcm kh mdtv` p`rquh rhprhshcm hl prhdf` kh d`s` khl hqufp` kh hcrhnm ` kh rhpmr` pr`pfhkmk kh lm hjprhsm. =2. Mujhcmc dmkm vhz quh quh sh d`jprm uc` kh hs`s hs`s gfhchs, kfsjfcuyhc kfsjfcuyhc dumck` sh vhckhc ` sh kmc kh gmom p`r c` prhsmr uc shrvfdf` hbhdtv`. =>. T`c l`s d`crm`s jhkfmch l`s dumlhs dumlhs sh mjpmrmc mjpmrmc lms dmctkmkhs quh quh lm hjprhs hjprhsm m khom hc numrkm pmrm nmrmctzmr vml`rhs ` shrvfdf`s quh vm m kfsbrumr. U`r hohjpl` hl khpôsf` quh sh khom d`j` nmrmcm pmrm hl mrrhckmjfhc` kh uc hkfdf`, hl quh sh khom pmrm nmrmctzmr hl mrrhckmjfhc` kh ucm dmom kh shnurfkmk, quh mvmlm l`s p`sfglhs

 

kmý`s quh llhnmsh m subrfr kfdam dmom d mom msê d`j` hl hxrmvê` kh lms llmvhs kh lm jfsjm, hd.9 hsm duhcm mujhcm dmkm vhz quh lm hjprhsm khom hc numrkm kfchr` ` vml`rhs, kfsjfcuyh d`cb`rjh lh khvuhlvmc hl fjp`rh kh kfda`s khpôsf`s p`r amghr hrjfcmk` hl plmz` kh d`crm` ` p`r dmcdhlmdfôc khl jfsj`9 hs duhcm khl mdtv` p`rquh rhprhshcm hl fjp`rh kh lms dmctkmkhs hc numrkm quh lm hjprhsm thch hl khrhda` kh hxfnfr lh shmc khvuhlms p`r hl khp`sfmrf` ml hrjfcmrsh hl plmz` khl d`crm` ` ml dmcdhlmrsh hl jfsj`. =1. T`c lms quh hc hsíc rhprhshcmkms rhprhshc mkms mddf`chs vml`rhs chn`dfmglhs d`cvhrtglhs hc hbhdtv` uc plmz` jmy`r khp`r uc mý`, quh ylm`r`s hjprhsm mkqufhrh hc `rnmcfsj`s khl shd`r cmcdfhr`, d`c hl pr`pôsf` kh `ghchr uc rhckfjfhc` ` ghchdf` jmy`r khl quh pr`kudhc lms fcvhrsf`chs hjp`rmlhs kh fcjhkfmm rhmlfzmdfôc9 hsm duhcm mujhcm dumck` lm hjprhsm mkqufhrh mddf`chs y `r`s vml`rhs chn`dfmglhs kh `rms hctkmkhs, kfsjfcuyh dumck` l`s vhckh9 hs duhcm khl mdtv` p`rquh rhprhshcm lms mddf`chs y `r`s vml`rhs chn`dfmglhs quh s`c pr`pfhkmk kh lm hjprhsm. =6. T`c nms`s quh lm hjprhsm hjprhsm hbhdÿm hc lm drhmdfôc kh cuhv`s tp`s kh pr`kud`s, kh pr`dhs`s kh hlmg`rmdfôc ` kh shrvfdf`s, d`c lm hxphdmtvm kh l`nrmr d`jhrdfmlfzmrl`s, fcdluyhc l`s quh `rfnfcmc lm gÿsquhkm y b`rjulmdfôc b `rjulmdfôc khl d`cdhp`, hl kfshý` y pruhgms khl pr`kud`, pr`dhs` ` shrvfdf` hc lms hmpms hxphrfjhcmlhs y su pr`kuddfôc u `phrmdfôc hc ucm bmsh kh pruhgm, l`s prfcdfpmlhs s`c? d`s` kh l`s jmhrfmlhs utlfzmk`s kfrhdmjhch hc F+K, d`s` kh hqufp`s h fcsmlmdf`chs khkfdmk`s hsphdêdmjhch m F+K, kh lm khprhdfmdfôc kh hqufp`s, fcsmlmdf`chs y hkfdf`s khstcmk`s hxdlusfvmjhch m lm F+K, kh l`s suhlk`s y smlmrf`s y khjís d`s`s rhlmtv`s ml phrs`cml khstcmk` kfrhdmjhch m F+K9 hsm duhcm mujhcm dumck` lm hjprhsm hbhdÿm nms`s kh F+K, kfsjfcuyh p`r lm mplfdmdfôc m rhsulmk`s kh `phrmdfôc kh l`s d`s`s y nms`s kh F+K d`cb`rjh sh fcdurrhc9 hs duhcm kh mdtv` sôl` dumck` hxfsmc d`s`s y nms`s kh F+K phckfhchs kh mplfdmdfôc m rhsulmk`s kh `phrmdfôc buur`s. 75. T`c l`s nms`s quh amdh lm hjprhsm kurmch su hmpm prh`phrm`rfm, prh`phrm`rfm, duyms mdtvfkmkhs sh hcduhcrmc hcdmjfcmkms m fcfdfmr sus `phrmdf`chs d`jhrdfmlhs ` fckusrfmlhs, mlhs d`j`? mkqufrfr hqufp`s, `rnmcfzmr su mkjfcfsrmdfôc y su pr`kuddfôc, khsmrr`llmr l`s pr`kud`s ` shrvfdf`s quh plmchm vhckhr, khsmrr`llmr su jhrdmk`, d`crmmr y dmpmdfmr phrs`cml, hcrh `r`s9 mjgfæc sh prhshcmc hc hjprhsms ym hc `phrmdfôc quh mk`pmc uc cuhv` nfr` ` uc rmj` kh mdtvfkmk kfbhrhch9 hsm duhcm mujhcm dumck` lm hctkmk hbhdÿm nms`s hc su hmpm prh`phrm`rfm, kfsjfcuyh p`r hl fjp`rh kh lm mj`rtzmdfôc kh l`s nms`s prh`phrm`rf`s, prh`phrm`rf`s, lm duml khgh fcfdfmrsh fcjhkfmmjhch fcjhkfmmjhch khspuæs kh quh lm hjprhsm khom lm hmpm prh`phrm`rfm9 hs duhcm khl mdtv` md tv` p`rquh rhprhshcm hl vml`r kh l`s nms`s hc hmpms prh`phrmtvms kh `rnmcfzmdfôc y mkjfcfsrmdfôc phckfhchs kh mplfdmdfôc m rhsulmk`s kh `phrmdfôc buur`s. 7=. T`c l`s nms`s quh amdh lm hctkmk d`c lm cmlfkmk cmlfkmk kh `ghchr d`c`dfjfhc` khl jhrdmk` pmrm uc pr`kud` ` shrvfdf`, kmrl` m d`c`dhr, khsmrr`llmrl` ` jmchchr lm prhbhrhcdfm khl d`csujfk`r9 mjgfæc fcdluyh l`s nms`s kh fcvhstnmdfôc kh jhrdmk`s, lm drhmdfôc kh c`jgrhs y jmrdms d`jhrdfmlhs, lm puglfdfkmk y lms pr`j`df`chs kh pr`kud`s9 hsm duhcm mujhcm dumck` lm hjprhsm hbhdÿm nms`s kh jhrdmk`hdcfm, kfsjfcuyh p`r lm mplfdmdfôc m rhsulmk`s kh `phrmdfôc kh l`s nms`s kh fcvhstnmdfôc, puglfdfkmk ` pr`j`dfôc y p`r lm mj`rtzmdfôc kh jmrdms y c`jgrhs d`jhrdfmlhs, hs duhcm khl mdtv` sôl` p`r lm pmrh khl vml`r kh lm puglfdfkmk ` pr`j`dfôc, msê d`j` khl d`s` kh drhmdfôc kh jmrdms y c`jgrhs d`jhrdfmlhs quh hsí phckfhch kh mplfdmrsh m rhsulmk`s kh `phrmdfôc buur`s.

 

77. T`c l`s nms`s quh lm hctkmk pmnm m pr`bhsf`cmlhs hsphdfmlfzmk`s hc lm `rnmcfzmdfôc kh chn`df`s ` hc lm rh`rnmcfzmdfôc kh hjprhsms9 hsm duhcm mujhcm dumck` lm hjprhsm pmnm shrvfdf`s p`r lm `rnmcfzmdfôc ` rh`rnmcfzmdfôc kh lm hjprhsm, kfsjfcuyh p`r lm mplfdmdfôc m rhsulmk`s kh `phrmdfôc kh l`s nms`s n ms`s kh `rnmcfzmdfôc ` rh`rnmcfzmdfôc d`cb`rjh sh fcdurrhc9 hs duhcm khl mdtv` sôl` p`r lm pmrh khl d`s` kh l`s nms`s kh `rnmcfzmdfôc ` rh`rnmcfzmdfôc quh hsí phckfhch kh mplfdmdfôc m rhsulmk`s kh `phrmdfôc buur`s. 74. msê T`cd`j` `k`spmrm l`s nms`s hbhdÿm hbhdÿm lm hjprhsm pmrm md`ckfdf`cmr hl l`dml kh sumujhcm chn`df`, kmrlh mlquh jfsj` dfhrm d`j`kfkmk y prhshcmdfôc9 hsm duhcm p`r dmkm uc` kh l`s nms`s n ms`s quh amnm lm hjprhsm pmrm d`ckfdf`cmr hl l`dml, kfsjfcuyh p`r lm pmrh pr`p`rdf`cml quh kh kfda`s nms`s sh vmym mj`rtzmck` p`r hl us` ` p`r hl rmcsdurs` khl thjp`9 hs duhcm khl mdtv` p`rquh rhprhshcm hl d`s` d `s` kh lms fcsmlmdf`chs quh s`c pr`pfhkmk kh lm hjprhsm, cmurmljhch, lm gmom khl vml`r quh vmymc subrfhck` lms fcsmlmdf`chs p`r hl us` ` p`r hl rmcsdurs` khl thjp` hs lm quh khgh d`csfkhrmrsh nms`. 7;. Hs hl d`couc` kh jmhrfml jmhrfml kh pmphlhrêm y `goh`s `goh`s kh hsdrf`rf` quh sh hjplhmc hc lms lmg`rhs kh lm hjprhsm, l` d`cstuyhc hl pmphl hc glmcd` ` jhjgrhmk`, s`grhs, b`rjm`s fjprhs`s d`j` rhjfsf`chs, bmdurms, rhdfg`s, lfgr`s, rhnfsr`s, mrohms, msê d`j` l`s lípfdhs, g`lênrmb`s, tcms, d`rrhd`rhs, hd.9 hsm duhcm mujhcm dmkm vhz quh sh d`jprmc pmphlhrêm y ÿtlhs kh hsdrf`rf`, kfsjfcuyh p`r hl vml`r kh l`s jmhrfmlhs y ÿtlhs quh sh vmymc utlfzmck`9 hs duhcm khl mdtv` p`rquh rhprhshcm hl prhdf` kh d`s` kh lm pmphlhrêm y ÿtlhs quh hs pr`pfhkmk kh lm hjprhsm9 cmurmljhch, lm pmrh quh sh amym utlfzmk` ` d`csujfk` hs lm quh khgh d`csfkhrmrsh nms`. 78. T`c l`s jhkf`s p`r l`s dumlhs sh km m d`c`dhr ml pÿglfd` khhrjfcmkm khhrjfcmkm mdtvfkmk, shrvfdf` ` pr`kud` quh lm hjprhsm pr`p`rdf`cm pr`kudh ` vhckh, l`s jhkf`s jms d`c`dfk`s s`c l`s b`llh`s, pr`sphd`s, v`lmchs, mcucdf`s hc kfmrf`s, rhvfsms, hsmdf`chs rmkf`kfbus`rms y `r`s vhaêdul`s kh kfvulnmdfôc9 hsm duhcm mujhcm dmkm vhz quh sh pmnuh p`r fjprhsfôc ` d`crmmdfôc kh pr`pmnmckm y puglfdfkmk, kfsjfcuyh p`r lm pmrh kh puglfdfkmk y pr`pmnmckm quh sh kfsrfguym ` puglfquh9 hs duhcm khl mdtv` p`rquh rhprhshcm hl prhdf` kh d`s` kh lm pr`pmnmckm y puglfdfkmk quh hs pr`pfhkmk kh lm hjprhsm9 cmurmljhch, lm pmrh quh sh amym kfsrfgufk` ` puglfdmk` hs lm quh khgh d`csfkhrmrsh nms`. 72. T`c l`s pmn`s quh amdh lm hjprhsm hjprhsm m lms d`jpmýêms mshnurmk`rms, mshnurmk`rms, p`r l`s dumlhs mkqufhrh hl khrhda` kh mshnurmr l`s gfhchs kh su chn`df` d`crm d `crm fcdhckf`s, rfhsn`s y mddfkhchs, r`g`s, hd.9 hsm duhcm mujhcm dmkm vhz quh sh pmnuh m lms d`jpmýêms mshnurmk`rms prfjms s`grh d`crm`s kh shnur`, kfsjfcuyh p`r lm pmrh pr`p`rdf`cml quh kh lms prfjms pmnmkms sh amym kfsbrumk` khl shrvfdf`9 hs duhcm kh mdtv` p`rquh rhprhshcm hl fjp`rh kh lms prfjms kh shnur` quh lm hjprhsm am pmnmk` p`r lms dumlhs thch hl khrhda` kh hxfnfr m lms d`jpmýêms mshnurmk`rms, hc dms` kh mlnÿc sfcfhsr`, hl pmn` d`rrhsp`ckfhch m l`s kmý`s `dmsf`cmk`s9 cmurmljhch, lm pmrh quh kh kfda`s fchrhshs amym kfsjfcufk` hs lm quh khgh d`csfkhrmrsh nms`. 7>. T`c hl fjp`rh kh ucm ` vmrfms rhcms jhcsumlhs, jhcsumlhs, shjhsrmlhs shjhsrmlhs ` mcumlhs d`rrhsp`ckfhchs ml hkfdf` quh `dupm lm hjprhsm, quh mÿc c` hsmck` vhcdfkms sh pmnmr`c mctdfpmkmjhch9 hs`s pmn`s mctdfpmk`s sh amdhc p`r hstpulmrl` msê hc hl d`crm` kh mrrhckmjfhc` ` p`rquh msê lh d`cvfhch m l`s fchrhshs kh lm hctkmk9 hsm duhcm mujhcm dmkm vhz quh lm hctkmk pmnm p`r mctdfpmk` hl fjp`rh kh vmrfms rhcms, kfsjfcuyh p`r lm pmrh pr`p`rdf`cml quh khl shrvfdf` sh amym kfsbrumk` hc hl rmcsdurs` khl thjp`9 hs duhcm khl mdtv` p`rquh rhprhshcm hl vml`r kh vmrfms rhcms

 

quh lm hjprhsm am pmnmk` p`r mctdfpmk`9 cmurmljhch, lm pmrh quh kh kfdams rhcms sh amym kfsjfcufk` hs lm quh khgh d`csfkhrmrsh nms`. 71. T`c l`s fchrhshs quh lm hjprhsm pmnm mchs khl vhcdfjfhc` kh uc drækf`. Hsh dms` sh prhshcm hc mquhll`s præsmj`s hc l`s dumlhs l`s fchrhshs sh khsduhcmc kh lm dmctkmk `rfnfcmljhch s`lfdfmkm9 p`r hohjpl`, sh rhdfgh hc dmlfkmk kh præsmj` $755555, khl duml sh khsduhcmc $>8555 p`r fchrhshs d`rrhsp`ckfhchs m k`s mý`s, quh hs hl plmz` khl drækf`, d`j` puhkh vhrsh, kfda`s fchrhshs hqufvmlhc m uc pmn` mctdfpmk`9 hsm duhcmp`r mujhcm vhz quh lmquh hjprhsm pmnuh fchrhshs mctdfpmk`, kfsjfcuyh lm pmrhdmkm pr`p`rdf`cml kh kfda`s fchrhshs sh p`r amym d`cvhrtk` hc nms` p`r hl rmcsdurs` khl thjp`9 t hjp`9 hs duhcm khl mdtv` p`rquh rhprhshcm hl fjp`rh kh l`s fchrhshs p`r mctdfpmk`, p`r l`s dumlhs d umlhs thch hl khrhda` kh pmnmr hl præsmj` amsm hl cml khl plmz` quh d`jprhckhc l`s fchrhshs9 cmurmljhch, lm pmrh quh kh kfda`s fchrhshs sh amym kfsjfcufk` hs lm quh khgh d`csfkhrmrsh nms`. 76. T`c lms hctkmkhs m qufhchs lm hjprhsm lhs khgh p`r amghrlhs amghrlhs d`jprmk` jhrdmcdêm jhrdmcdêm m drækf`, sfc kmrlhs cfcnucm nmrmcm k`dujhcml9 hsm duhcm mujhcm dmkm vhz quh lm hctkmk d`jprm jhrdmcdêms m drækf`, kfsjfcuyh dumck` pmnuh `ml ` pmrdfmljhch lm duhcm khvuhlvmc jhrdmcdêms ml pr`vhhk`r ` æsh d`cdhkm mlnÿc khsduhc` ` rhgmom9 hs duhcm khl pmsfv` p`rquh rhprhshcm hl fjp`rh kh lms d`jprms kh jhrdmcdêms hbhdumkms m drækf` quh lm hjprhsm thch lm `glfnmdfôc kh pmnmr. 45. T`c l`s ul`s kh drækf` m dmrn` kh kh lm hjprhsm, mlhs d`j` lhrms kh dmjgf` y pmnmræs9 hsm duhcm mujhcm dumck` lm hjprhsm hxpfkm lhrms kh dmjgf` ` pmnmræs m su dmrn`, kfsjfcuyh dmkm vhz quh pmnuh ` dmcdhlh uc` kh hs`s k`dujhc`s9 hs duhcm khl pmsfv` p`rquh rhprhshcm hl fjp`rh kh lms lhrms y pmnmræs quh lm hjprhsm thch lm `glfnmdfôc kh pmnmr p`r hsmr m su dmrn`. 4=. T`c lms hctkmkhs m qufhchs qufhchs lm hjprhsm lhs khgh khgh p`r uc d`cdhp` kfstc` kh lm d`jprm kh jhrdmcdêms9 hsm duhcm mujhcm dmkm vhz quh lm hjprhsm quhkh m khghr p`r uc d`cdhp` kfstc` kh lm d`jprm kh jhrdmcdêms9 p`r hohjpl`, ml rhdfgfr uc præsmj` hc hbhdtv`, ml d`jprmr j`gflfmrf` m drækf`, hd., kfsjfcuyh dumck` lm hctkmk pmnm `ml ` pmrdfmljhch lm duhcm ` lh khvuhlvh ml mdrhhk`r l`s vml`rhs quh lh amgêm mkqufrfk`9 hs duhcm khl pmsfv` p`rquh rhprhshcm hl vml`r kh l`s mkhuk`s quh c` pr`dhkhc kh lm d`jprm kh jhrdmcdêms quh lm hjprhsm thch lm `glfnmdfôc kh pmnmr. 47. Hs hl vml`r khl mctdfp` m duhcm duhcm kh phkfk`s quh lm lm hjprhsm rhdfgh kh sus sus dlfhchs m duhcm kh buurms vhcms kh jhrdmcdêms9 su cmlfkmk hs d`cmr d`c rhdurs`s pmrm pr`kudfr l`s mrdul`s s`lfdfmk`s y, m lm vhz, hchr jmy`r shnurfkmk kh lm vhcm kh su pr`kuddfôc9 hsm duhcm mujhcm dmkm vhz quh lm hctkmk rhdfgh mctdfp`s kh dlfhchs m duhcm kh buurms vhcms kh jhrdmcdêms ` kh shrvfdf`s, kfsjfcuyh p`r hl fjp`rh kh lm mj`rtzmdfôc ` dmcdhlmdfôc khl mctdfp` dumck` lm hjprhsm d`grm hl smlk` m dmrn` kh l`s dlfhchs y hcrhnm bmdurmk` hl phkfk`9 mjgfæc kfsjfcuyh p`r lm khv`ludfôc khl fjp`rh khl mctdfp` dumck` sh dmcdhlm mlnÿc phkfk` khgfk` ml fcdujplfjfhc` kh lm hcrhnm pr`jhtkm9 hs duhcm khl pmsfv` p`rquh rhprhshcm hl fjp`rh kh l`s mctdfp`s mctd fp`s rhdfgfk`s kh dlfhchs m duhcm kh phkfk`s kh jhrdmcdêms ` kh shrvfdf`s quh lm hjprhsm thch lm `glfnmdfôc kh khv`lvhr m l`s dlfhchs sf c` dujplh `p`rucmjhch d`c lm hcrhnm kh l` d`cvhcfk` hc hl d`crm` dhlhgrmk`. 44. T`c l`s nms`s p`r shrvfdf`s ` ghchdf`s khvhcnmk`s, qu quh h hsíc phckfhchs kh pmn` m dmrn` kh lm hjprhsm, hcrh hll`s sh puhkhc dfmr l`s suhlk`s y smlmrf`s kh l`s hjplhmk`s, lms d`jfsf`chs kh mnhchs y khphckfhchs, hl shrvfdf` kh llmjmkms hlhbôcfdms, hl sujfcfsr` kh hchrnêm hlædrfdm y mnum, hl mrrhckmjfhc`, hd., hsm

 

duhcm mujhcm dumck` c` sh pmnuh mlnÿc shrvfdf` ` ghchdf` khvhcnmk` p`r lm hjprhsm, kfsjfcuyh dumck` lm hctkmk pmnuh `ml ` pmrdfmljhch hl mkhuk` d`rrhsp`ckfhch9 hs duhcm kh pmsfv` p`rquh rhprhshcm hl vml`r m quh msdfhckh lm `glfnmdfôc kh pmnmr shrvfdf`s ` ghchdf`s khvhcnmk`s mÿc c` dugfhr`s p`r lm hjprhsm. 4;. T`c l`s fjpuhs`s nhchrmk`s nhchrmk`s ` dmusmk`s khvhcnmk`s, khvhcnmk`s, quh hsíc phckfhchs phckfhchs kh pmn` m dmrn` kh lm hjprhsm, hcrh hll`s sh puhkhc dfmr lm du`m pmr`cml khl shnur` s`dfml, lm du`m khl shnur` rhtr` (TMW), lm du`mprhkfml, khl b`ck` kh vfvfhckm (FCB@CMRF[), hl fjpuhs` s`grhkhl côjfcms, hl fjpuhs` hd.9cmdf`cml hsm duhcm mujhcm dumck` sh d`c`dh lm `glfnmdfôc mkqufrfkm kh pmnmr mlnÿc fjpuhs` ` du`m9 kfsjfcuyh dumck` lm hjprhsm pmnm `ml ` pmrdfmljhch hl mkhuk` d`rrhsp`ckfhch9 hs duhcm khl pmsfv` p`rquh rhprhshcm hl vml`r m quh msdfhckh lm `glfnmdfôc kh pmnmr fjpuhs`s ` du`ms mÿc c` dugfhrms p`r lm hctkmk. 48. T`c lms `glfnmdf`chs quh thchc d`j` nmrmcm lm hsdrfurm kh gfhchs fcjuhglhs, fcjuhglhs, sh hcthckh p`r gfhchs fcjuhglhs l`s hrrhc`s y hkfdf`s quh s`c gfhchs phrjmchchs, kurmkhr`s y c` d`csujfglhs rípfkmjhch9 hsm duhcm mujhcm dmkm vhz quh lm hjprhsm rhdfgh præsmj`s duym nmrmcm hsæ d`cstufkm p`r lm hsdrfurm kh mlnÿc gfhc fcjuhglh, kfsjfcuyh p`r l`s pmn`s quh lm hjprhsm amnm m duhcm ` lfqufkmdfôc kh kfda`s præsmj`s afp`hdmrf`s9 hs duhcm khl pmsfv` p`rquh rhprhshcm hl fjp`rh kh l`s præsmj`s afp`hdmrf`s quh lm hjprhsm thch `glfnmdfôc kh lfqufkmr. 42. T`c hl fjp`rh kh ucm ucm ` vmrfms rhcms jhcsumlhs, jhcsumlhs, shjhsrmlhs ` mcumlhs mcumlhs quh mÿc c` hsmck` vhcdfkms lm hjprhsm amym d`grmk` mctdfpmkmjhch9 hsm duhcm mujhcm dmkm vhz quh lm hjprhsm d`grh rhcms p`r mctdfpmk`, mctd fpmk`, kfsjfcuyh p`r lm pmrh pr`p`rdf`cml quh kh kfdams rhcms sh amymc khvhcnmk` d`cb`rjh ml pms` khl thjp`9 hs duhcm khl pmsfv` p`rquh rhprhshcm hl vml`r kh lms rhcms quh lm hjprhsm am d`grmk` p`r mctdfpmk`, p`r lms dumlhs thch lm `glfnmdfôc d`c hl mrrhckmmrf` kh d`ctcumr pr`p`rdf`cmck` hl fcjuhglh9 cmurmljhch, lm pmrh quh kh kfdams rhcms amym kfsjfcufk` hs lm quh sh khgh rhnfsrmr d`j` fcnrhs` p`r rhcms. 4>. T`c hl fjp`rh kh l`s fchrhshs fchrhshs quh mÿc c` hsmck` vhcdfk`s lm hjp hjprhsm rhsm am d`grmk` mctdfpmkmjhch9 hsm duhcm mujhcm dmkm vhz quh lm hjprhsm d`grh fchrhshs p`r mctdfpmk`, kfsjfcuyh p`r lm pmrh pr`p`rdf`cml quh kh kfda`s fchrhshs sh amym d`cvhrtk` hc fcnrhs`9 hs duhcm khl pmsfv` p`rquh rhprhshcm hl fjp`rh kh l`s fchrhshs quh lm hjprhsm am d`grmk` p`r mctdfpmk` p`r l`s dumlhs thch lm `glfnmdfôc kh khomr hc p`khr khl khuk`r lm dmctkmk quh lh am prhsmk` kurmch hl thjp` quh d`jprhckh l`s fchrhshs9 cmurmljhch, lm pmrh quh kh kfda`s fchrhshs sh amym kfsjfcufk` hs lm quh sh khgh d`csfkhrmr fcnrhs` p`r fchrhshs.