Introduccion A La Contabilidad de Costos Grupo 6

 

XOCTHU^CIKI NHOYUKM IHM HNXKIAU DKNXMYKI IH COJHOCHUÆK [XÆFCNK NKUUHUK IH COJHOCHUÆK [XÆFCNK COJHOCHUCK HNAOÞFCNK

YUKEK@A JUXRKM ; COYUAIXNNCÞO K MK NAOYKECMCIKI IH NA^YA^

Cothjrkoth0  Ikvci Kyfkr Rcmk Daoshnk Yktckok  Koirhs Yaekr

Rradhsar0  Cojhochra.

Kyuikoth0 Dhrokoik Nkehzks

Dhngk ih Hotrhjk0 7 Dhe 525;

[ucta-Hnukiar 5252-525;

 

 

Ykemk ih naothocias. ;.

Ae`htcvas ........................................ ............................................................ ........................................ .......................................... ........................................ ..................9

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Naotkecmciki ih nastas ....................................... ........................................................... ......................................... ........................................ ...................9

5.;.

Ihdcocncþo y kpmcnkncþo ......................................... ............................................................. ......................................... ................................. ............9

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Hmhfhotas ih mk naotkecmciki ih nastas ......................................... ............................................................. ................................ ............9

9.

Cfpartkonck ih mk naot. ih nastas ......................................... ............................................................. ........................................ ...................... .. 9

8.

Icdhrhoncks hotrh naotkecmciki dcokonchrk y naotkecmciki ih nastas ............................... ...............................8

4.

Nastas ......................................... ............................................................. ......................................... .......................................... ......................................... ...................... .. 8

4.;.

Ihdcocncþo ......................................... ............................................................. .......................................... .......................................... ................................ ............8

4.5.

Nmkscdcnkncþo ......................................... ............................................................. ......................................... .......................................... ............................. ........ 8

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Jkstas ......................................... ............................................................. ......................................... .......................................... ......................................... ...................... .. :

:.;. Ihdcocncþo ........................................ ............................................................ ......................................... .......................................... .................................... ...............: :.5. Ycpa ih jkstas ihotra ih uok hfprhsk0 hfp rhsk0 .................................. ...................................................... ....................................... ...................: :.>. Nmkscdcnkncþo ih mas jkstas0 ................................... ....................................................... ......................................... .................................... ...............: 7.

Icdhrhonck nasta y jksta ......................................... ............................................................. ........................................ .................................... ................7

3.

Ruota ih hqucmcerca ...................................... ........................................................... ......................................... ......................................... .......................... ..... 7

;2. H`hrncnca ih kpmcnkncþo kpmcnkn cþo ..................... .......................................... ......................................... ........................................ .................................... ................3 ;;. Ecemcajrkdæk…………………………………..………….………………….……..…..3

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Cotraiunncþo

Mk hnaoafæk kokmczk mk darfk ho mk quh mk sanchiki utcmczk sus rhnursas pkrk praiuncr echohs a shrvcncas gknck uo naosufciar ihotra ih ãstk fcsfk sanchiki a duhrk ih hmmk nafa naosufciarhs hxtrko`hras pkrk aethohr uo ehohdcnca ih icngas rhnursas. Ihotra ih mk hnaoafæk paihfas honaotrkr nafa tãrfcoas jhohrkmhs ma quh hs mk ohnhsciki, mk praiunncþo y hm naosufa ihecia k quh ho hmma sh eksko mks trkosknncaohs hnaoþfcnks pkrk  praiuncr uo ehohdcnca quh prhshotkræk uok hdcnchonck h dcnchonck shjðo hm usa quh sh iho k mas rhnursas hsphrkoia quh ãstk shk naoscihrkik nafa kihnukik pkrk quh mas ehohdcncas shko dkvarkemhs  pkrk mk sanchiki y sh puhiko nuercr mks ohnhscikihs hstkemhnciks. Hs par hmma quh mk hnaoafæk sh puhih fh`arkr km kokmczkrmk ihsih vkrcas puotas icstcotas, ho hsth nksa km kokmczkrmk nao uo hodaquh ih mk naotkecmciki ih nastas. Mk naotkecmciki ih nastas sh puhih naoscihrkr nafa uok pkrth ihm scsthfk ih naotkecmciki, nafa uok ghrrkfchotk ih kifcocstrkncþo mk nukm oas phrfctcrë hstcfkr hm prhnca ih mk  praiunncþo ih uo echo a shrvcnca nao mk dcokmciki ih icsfcoucr mas nastas a nao`uota ih jkstas ho mk praiunncþo y aethohr uo fkyar ehohdcnca nao hmma quh ho hm nksa ih mks hfprhsks, mk naotkecmciki ih nastas oa tchoh quh hstkr prhshoth aemcjktarckfhoth nafa mk naotkecmciki dcokonchrk, phra hs ohnhskrck yk quh hvkmðk mk pkrth ih praiunncþo ih uok hfprhsk y oa tafk k mk hfprhsk nafa uo taia quh `uota nao hm koëmcscs ih iktas sh puhih naoscihrkr hm puota ih hqucmcerca ih uok hfprhsk, fës hsphnædcnkfhoth ih su praiunncþo ho iaoih sh coicnkrë hm puota hxknta ho iaoih mk praiunncþo thoirë mks vhotks sudcnchoths pkrk oa aethohr pãriciks oc ehohdcncas y ih knuhria k hmma hstcfkr mk hnaoafæk ih uok hfprhsk ih knuhria km vamufho ho vhotks. Hs par hmma quh sh puhih aethohr uo fkyar ehohdcnca ho mk hnaoafæk ih uok hfprhsk km kokmczkrmk nao vkrcas hodaquhs, nafa ho hsth nksa nao mk naotkecmciki ih nastas sh eusnkrë fh`arkr mk rhmkncþo nasta ih praiunncþo nao hm ehohdcnca ihm echo a shrvcnca y mas thfks fës  praduoiczkiass sh mas honaotrkrë fës kihmkoth ho hm ian  praduoiczkia ianufhota ufhota

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COYUAIXNNCÞO K MK NAOYKECMCIKI IH NA^YA^ ;.  Ae`htcvas   Hstkemhnhr mk cfpartkonck ih mk naotkecmciki ih nastas.  

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  Ihdcocr naonhptas cfpartkoths pkrk hothoihr mk naotkecmciki ih nastas.

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5.  Naotkecmciki ih nastas 5.;. Ihdcocncþo y kpmcnkncþo

^h hotchoih par naotkecmciki ih nastas nukmquchr tãnocnk a fhnëocnk quh phrfctk nkmnumkr ma quh nuhstk dkercnkr uo praiunta a prhstkr uo shrvcnca. Xok ihdcocncþo fës hmkearkik coicnk quh sh trktk ih uo suescsthfk ih mk naotkecmciki dcokonchrk km quh mh narrhspaoih mk fkocpumkncþo ih taias mas ihtkmmhs rhdhrhoths k mas nastas tatkmhs ih dkercnkncþo pkrk ihthrfcokr hm nasta uoctkrca ihm praiunta y praparncaokr prapar ncaokr codarfkncþo  pkrk hvkmukr y naotramkr naotr amkr mk kntcvciki prai praiuntcvk untcvk (^cocsthrrk J. 52;:) Hs uok pkrth ihm scsthfk naotkemh jhohrkm quh phrfcth naoanhr nuëota nuhstk praiuncr uo krtænuma, pairæk ihncrsh quh hs uo suescsthfk ihm scsthfk jhohrkm nuya ëfecta ih kpmcnkncþo hstë ihdcocia, mþjcnkfhoth pkrk mks hfprhsks coiustrckmhs< sco hfekrja ho su naothxta thþrcna pascecmctk shr kpmcnkemh pkrk nukmquchr atra tcpa ih hfprhsks u arjkoczkncaohs, hs ihncr su fkrna naonhptukm phrfcth kiqucrcr mas nrcthrcas vëmcias ho shntar kjrænamks, phnukrcas, kmcfhotas h conmuscvh cihotcdcnkr hm nasta ih uo shrvcnca a kntcvciki. (Fkrumkoik A. 5223) Hs uo costrufhota quh scrvh ih kpaya k mk naotkecmciki dcokonchrk, hstuickoia mk hstrunturk ih nasths ho mks hfprhsks. Mk naotkecmciki ih nasths naoscsth ho rhkmczkr uok cfputkncþo rkzaokemh ih nasths icrhntas h coicrhntas quh phrfctk aethohr codarfkncþo kokmætcnk ho mk quh kpaykrsh ho mk tafk ih ihncscaohs ih mk icrhnncþo ih mk hfprhsk. (Tkmhonck @. 52;:)

>.  Hmhfhotas ih mk naotkecmciki ih nastas Mas nastas sao uo scsthfk naotkemh y nafa tkm, puhih nmkscdcnkrsh ksæ0   ^hjðo sus nafpaohoths, quh sao0 Fkthrckmhs icrhntas, FAI, nastas coicrhntas ih dkercnkncþo.   ^hjðo mk darfk ih praiuncr quh puhih shr0 nastas par þrihohs hsphnædcnas, par  pranhsas y par hoskfemh. hoskfe mh.   ^hjðo mk dhngk ih nëmnuma, quh sh sueicvcih ho0 gcstþrcnas y prhihthrfcokias.   [uh mas ihthrfcokias k su vhz, sh sueicvciho ho0 hstcfkias y hstëoikrhs.   ^hjðo mk darfk ih naotkecmczkrsh quh puhih shr0 nastha rhkm, nastha oarfkm y nastha hstëoikr. (Fkrumkoik A. 5223)

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9.  Cfpartkonck ih mk naot. ih nastas Rraparncaok k mk jhrhonck codarfkncþo saerh mas nastas ih praiunncþo, covhotkrcas, aphrkncaohs dcokonchrks y naotkemhs quh mh phrfctko k mk hfprhsk nafpkrkr ncdrks rhkmhs nao mks ihthrfcokiks. Aetchoh codarfkncþo knhrnk ih mas nastas y mas jkstas ho quh conurrh mk arjkoczkncþo  pkrk rhkmczkr uok kntcvciki, sao ih vctkm cfpartkonck pkrk mk tafk ih ihncscaohs ih fkohrk rëpcik y hdcnkz. Rhrfcth uok pmkohkncþo rkncaokm ih mks utcmcikihs ih mk hfprhsk. Dkncmctk mk hmkearkncþo ih prhsupuhstas. Na kyuik k mks duoncaohs ih kuictaræks jkrkotczkoia fhicas ih naotram fës kihnukias. (Tkmhonck @. 52;:) 9

 

 

8.  Icdhrhoncks hotrh naotkecmciki dcokonchrk y naotkecmciki ih nastas Ykemk 8-; Icdhrhoncks hotrh naotkecmciki dcokonchrk y naotkecmciki ih nastas NAOYKECMCIKI DCOKONCHUK NAOYKECMCIKI IH NA^YA^ ;. Hs aemcjktarck

;. Oa aemcjktarck, ohnhskrck

5. Rrhpkrk codarfhs pkrk usa cothroa y hxthroa

5. Rrhpkrk codarfhs pkrk usa cothroa

>. ^h utcmczk ho nukmquchr tcpa ih hfprhsks

ih fkoudknturk. 9. Hvkmðk uok pkrth ih mk hfprhsk0  praiunncþo

9. Hvkmðk mk hfprhsk nafa uo taia

>. ^h utcmczk eëscnkfhoth ho hfprhsks

Duhoth0 Nastas y Rrhsupuhsta 5223 4.  Nastas 4.;. Ihdcocncþo Kmjuoks ih mks icdhrhoths ihdcocncaohs ih nastas sao mks scjuchoths0

  Hm nasta hs uok covhrscþo ho kntcvcikihs y rhnursas quh praparncaoko uo ehohdcnca. Hs

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hm rhdmh`a dcokonchra ih aphrkncaohs rhkmczkiks y dkntarhs hfpmhkias. Fuhstrk ho tãrfcoas faohtkrcas, mas pranhsas ih praiunncþo, ih icstrceuncþo y ih kifcocstrkncþo ho jhohrkm. (G. Nkphna 522>) nastas rhprhshotko hrajkncaohs y nkrjas ksanckias nmkrk y icrhntkfhoth nao mk   Mas kiqucscncþo a mk praiunncþo ih mas echohs a mk prhstkncþo ih mas shrvcncas, ih mas nukmhs

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uo hoth hnaoþfcna aethoirë sus cojrhsas. (Koao 52;8)

  Hm nastas sh ihdcoh nafa mk fhicncþo ho tãrfcoas faohtkrcas, ih mk nkotciki ih

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rhnursas uskias pkrk kmjðo prapþscta u ae`htcva, tkm nafa uo praiunta nafhrnckm adrhncia pkrk mk vhotk jhohrkm a uo prayhnta ih naostrunncþo. Mas rhnursas hfpmhko fkthrck prcfk, fkthrckmhs ih hfpkquh. Garks ih fkoa ih aerk trkek`kik,  prhstkncaohs, phrsaokm skmkrckia ih kpaya, sufcocstras y shrvcncas nafprkias y nkpctkm ktkia ho covhotkrca, thrrhoas hicdcncas y hqucpa ([ucsph 52;5)

4.5. Nmkscdcnkncþo Mas nastas tchoho icdhrhoths nmkscdcnkncaohs ih knuhria nao hm hodaquh y mk utcmczkncþo quh sh mhs iã. Kmjuoks ih mks nmkscdcnkncaohs fës utcmczkiks sao. (^kmks 52;8) 4.5.;.  ^hjðo hm ërhk iaoih sh naosufh0  Ih knuhria nao mk duoncþo ho quh sh conurrho   Nastas ih Rraiunncþo0 sao mas nastas quh sh jhohrko ho hm pranhsa ih trkosdarfkr mk fkthrck prcfk ho praiuntas thrfcokias. •

 

Nastas ih Icstrceuncþo0 sao mas quh sh jhohrko jhoh rko par mmhvkr hm praiunta a shrvcnca shrvcn ca gkstk hm naosufciar dcokm

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  Nastas ih Kifcocstrkncþo0 sao mas jhohrkias ho mks ërhks kifcocstrktcvks ih mk

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hfprhsk.

  Nastas ih dcokonckfchota0 sao mas quh sh jhohrko par hm usa ih rhnursas ih nkpctkm.

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4.5.5.  ^hjðo su cihotcdcnkncþo0 ^hjðo su cihotcdcnkncþo nao kmjuok uociki ih nastha

  Icrhntas0 sao mas nastas quh puhiho cihotcdcnkrsh dëncmfhoth nao hm praiunta,

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shrvcnca, pranhsa a ihpkrtkfhota. ^ao nastas icrhntas hm Fkthrckm Icrhnta y mk Fkoa ih Aerk Icrhntk. 8

 

 

  Coicrhntas0 su faota jmaekm sh naoanh pkrk taik mk hfprhsk a pkrk uo nao`uota ih

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 praiuntas. Hs icdæncm ksanckrmas nao uo praiunta a shrvcnca hsphnæ hsphnædcna. dcna. Rkrk su kscjokncþo sh rhquchrho eksh ih icstrceuncþo (fhtras nukirkias, oðfhra ih  phrsaoks, htn). 4.5.>.   Ih knuhria nao hm fafhota ho hm quh sh nkmnumk0 Ih knuhria nao hm tchfpa ho quh duhrao nkmnumkias

  Gcstþrcnas0 sao nastas pkskias, quh sh jhohrkrao ho uo phrcaia kothrcar.

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  Rrhihthrfcokias0 sao nastas quh sh nkmnumko nao eksh ho fãtaias hstkiæstcnas y

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quh sh utcmczko pkrk hmkearkr prhsupuhstas.

4.5.9.   Ih knuhria nao hm fafhota ho hm quh sh rhdmh`ko rhdmh`ko ho mas rhsumtkias0 rhsumtkias0

  Nastas ihm phrcaia0 sao mas nastas quh sh cihotcdcnko nao phrcaias ih tchfpa y oa nao

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hm praiunta, sh iheho ksanckr nao mas cojrhsas ho hm phrcaia ho hm quh sh jhohrþ hm nasta.

  Nastas ihm praiunta0 hsth tcpa ih nasta sama sh ksanck nao hm cojrhsa nukoia gko

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naotrceucia k jhohrkrmas ho darfk icrhntk, hs hm nasta ih mk fhrnkonæk vhoicik. 4.5.8.   Ih knuhria nao hm naotram quh sh thojk saerh su naosufa0 ^hjðo hm jrkia ih naotram0

  Nastas Naotramkemhs0 ^ao kquhmmas nastas saerh mas nukmhs mk icrhnncþo ih mk

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arjkoczkncþo (yk shk suphrvcsarhs, suphrvcsarh s, suejhrhoths, jhrhoths, htn) tchoh kutarciki pkrk quh sh jhohrho a oa. H`hfpma0 hm parnhotk`h ih kufhota ho mas skmkrcas ih mas hfpmhkias quh jkoho fës ihm skmkrca fæocfa hs uo nasta naotramkemh pkrk mk hfprhsk.

  Nastas oa Naotramkemhs0 sao kquhmmas nastas saerh mas nukmhs oa sh tchoh kutarciki

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 pkrk su naotram. H`hfpma hm vkmar ihm krrhoikfchota k pkjkr hs uo nasta oa naotramkemh,  puhs ihphoiho ihm iuhûa ihm cofuhemh. 4.5.4.   Ih knuhria nao su cfpartkonck ho mk tafk ih ihncscaohs arjkoczkncaokmhs0 arjkoczkncaokmhs0  Ih knuhria nao mk cfpartkonck saerh mk tafk ih ihncscaohs0

  Nastas Uhmhvkoths0 sao nastas rhmhvkoths kquhmmas quh sh faicdcnko km tafkr uok u

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atrk ihncscþo. Ho ankscaohs naconciho nao mas nastas vkrckemhs.

  Nastas oa Uhmhvkoths0 sao kquhmmas nastas quh coihphoichoth ih mk ihncscþo quh sh

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tafh ho mk hfprhsk phrfkohnhrëo naostkoths. Ho ankscaohs naconciho nao mas nastas dc`as. 4.5.:.   Ih knuhria nao su nafpartkfchota0  Nao rhmkncþo km vamufho ih kntcvciki0 hs ihncr, su vkrckecmciki0

  Nastas Dc`as0 sao kquhmmas nastas quh phrfkohnho naostkoths iurkoth uo phrcaia ih

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tchfpa ihthrfcokia, sco cfpartkr hm vamufho ih praiunncþo. Mas nastas dc`as sh naoscihrko nafa tkm ho su faota jmaekm, phra uoctkrckfhoth sh naoscihrko vkrckemhs. H`hfpma hm nasta ihm kmqucmhr ih mk eaihjk iurkoth hm kûa hs ih $;5.222.222 par ma tkota sh tchoh uo nasta dc`a fhosukm ih $;.222.222 Ho hm fhs ih hohra sh praiu`hrao ;2.222 uocikihs y hm fhs ih dherhra sh praiu`hrao ;5.222 uocikihs< par ma tkota hm nasta dc`a ih kmqucmhr par uociki pkrk hohra hs ih $;22/u y hm ih dherhra hs ih $7>.>>/u.

  Nastas Tkrckemhs0 sao kquhmmas quh sh faicdcnko ih knuhria nao hm vamufho ih

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 praiunncþo, hs ihnc ihncr, r, sc oa gk gky y pr praiunncþo aiunncþo oa gky nnastas astas vkrckemhs y sc sh p praiunho raiunho fungks uocikihs hm nasta vkrckemh hs h s kmta. Xoctkrckfhoth hm nasta vkrckemh sh naoscihrk Dc`a, fchotrks quh ho darfk tatkm sh naoscihrk vkrckemh. H`hfpma0 hm nasta ih fkthrckm icrhnta par uociki hs ih $;.822. Ho hm fhs ih fkrza sh praiu`hrao ;8.222 uocikihs 4

 

 

y ho hm fhs ih kercm sh praiu`hrao ;5.222 ; 5.222 uocikihs, par ma tkota, hm nasta vkrckemh vkrc kemh tatkm ih fkrza hs ih $55.822.222 y hm ih kercm hs ih $;7.222.222, fchotrks quh uoctkrckfhoth hm nasta sh fkotchoh ho $;.822/u.

  Nasta shfc-vkrckemh0 sao kquhmmas nastas quh sh nafpaoho ih uok pkrth dc`k y uok

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 pkrth vkrckemh quh sh faicdcnk ih knuhria nao hm vamufho ih praiunncþo. Gky ias tcpas ih nastas shfcvkrckemhs0 a Fcxtas0 sao mas nastas quh tchoho uo nafpaohoth dc`a  eëscna y k pkrtcr ih ãsth ãst h nafchozko k conrhfhotkr phrfkohnh o naostkoths gkstk nchrta puota, muhja   Hsnkmaokias0 sao kquhmmas nastas quh phrfkohnho

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nrhnho gkstk uo ocvhm ihthrfcokia y ksæ sunhscvkfhoth0 Mk shpkrkncþo ih nastas ho dc`as y vkrckemhs hs uok ih mks fës utcmczkiks ho mk naotkecmciki ih nastas y ho mk naotkecmciki kifcocstrktcvk pkrk mk tafk ih ihncscaohs.

:.  Jkstas :.;. Ihdcocncþo Kmjuoks ih mks icdhrhoths ihdcocncaohs ih jksta sao mks scjuchoths0

  Jksta hs mk utcmczkncþo a naosufa ih uo echo a shrvcnca k nkfeca ih uok

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naotrkprhstkncþo, sh suhmh rhkmczkr fhickoth uok nkotciki skmchoth ih icohra. Ykfecão sh ihoafcok hjrhsa. Icnga nao atrks pkmkerks, nukoia thohfas uo jksta a hjrhsa, ma quh gknhfas hs rhkmczkr uok trkosknncþo hovckoia icohra k nkfeca ih rhncecr uo echo a shrvcnca. Rar h`hfpma, hm usa ih muz a nafprkr nafcik. (Rhirask 52;3)

  Jksta hs hm ihsnhosa ih uo kntcva par usa a naosufa, sco quh sh praiuznk nafa

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naotrkpkrtcik hm kufhota ih atra kntcva, ma quh supaoh uok icsfcouncþo ihm  pktrcfaoca ih mk hfprhsk. (Dummkok 5227)

  Jksta hs hm vkmar ih mas echohs y shrvcncas rhncecias y naosufcias par mk hfprhsk ho

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uo phrcaia hnaoþfcna, nao coihphoihonck ihm ih m fafhota ihm pkja, hs ihncr quh hm jksta sh arcjcok nukoia sh praiunh mk narrchoth rhkm ih mas echohs a shrvcncas y oa nao mk narrchoth dcokonchrk ih mas pkjas. (Dummkok 5227)

  ”Hs mk covhrscþo quh sh hdhntðk, yk shk ho uok darfk icrhntk a coicrhntk,

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ohnhskrckfhoth, pkrk mk naoshnuncþo ih uo echo tkojcemh (praiunta)‖ (Jkrzao 52;7)

:.5. Ycpa ih jkstas ihotra ih uok hfprhsk0   Jkstas aphrkncaokmhs0 ^ao mas quh sh gknho ho pra ih mk hfprhsk pkrk jhohrkr cojrhsas

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tkmhs nafa mas kifcocstrktcvas (jkstas ho phrsaokm, gaoarkrcas, pkphmhræk, nkpknctkncaohs) a ih vhotks (mkearhs ih prafancþo, icstrceuncþo, puemcnciki).   Jkstas oa aphrkncaokmhs0 aphrk ncaokmhs0 Oa jkrkotczko uo co cojrhsa, jrhsa, phra sao ohnhskrcas pk pkrk rk mk hfprhsk nafa mas dcokonchras (pkjas km ekona, pkja ih cothrhshs). (Jkrzao 52;7)

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:.>. Nmkscdcnkncþo ih mas jkstas0 kquhmma s jkstas quh schfprh vko k hstkr fhs k fhs y quh mkrja pmkza   Jkstas Dc`as0 ^ao kquhmmas

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oa nkfeckrëo. •

  Jkstas Tkrckemhs0 Nafa ma coicnk su oaferh, vkræko yk shk ho shfkoks a fhshs. :

 

 

  Jkstas cohsphrkias0 ^h usk pkrk ihdcocr ihotra ihm prhsupuhsta uo jksta hvhotukm.

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(Jkrzao 52;7)

7.  Icdhrhonck nasta y jksta Mas nastas sao vkmarhs cfputkemhs k rhnursas hnaoþfcnas quh puhiho hstkr icspaocemhs  pkrk mk vhotk, shr utcmczkias utcmczkia s ho mks kntcvcikihs hfprhskrckmhs hfprhsk rckmhs a ihstcokrsh k nukmhsquchrk atrks nkusks y, nafa tkm, tchoho mk nukmciki ih shr susnhptcemhs ih naovhrtcrsh ho icohra. Rar su pkrth, mas jkstas hstëo rhmkncaokias nao hrajkncaohs, naosufas, kfartczkncaohs a nkuskncaohs quh sh ohnhsctko pkrk rhkmczkr mks aphrkncaohs y kntcvcikihs narrhspaoichoths km ihskrramma ih mks duoncaohs ih fhrnkiha, vhotks, kifcocstrkncþo y dcokonckfchota y,  par hoih, sh nkrjko k mas rhsumtkias rhsu mtkias ihm phræaia ho sh nkusko n kusko a rhnaoanho. Ho atras tãrfcoas, hm fafhota ho quh sh nkusk a rhnaoanh hm nasta ih uo rhnursa, hm vkmar narrhspaoichoth narrhspaoicho th rhprhshotk uo kntcva y sh rhjcstrk nafa tkm< fchotrks quh nukoia sh nkusk a rhnaoanh uo jksta, su cfparth sh nkrjk k mas rhsumtkias ihm h`hrncnca hnaoþfcna narrhspaoichoth . (UKFCUHP 52;2)  Ho naonmuscþo hxcstho ias puotas ih vcstk pkrk icstcojucr hotrh nasta y jksth0 k)  Hm nasta hs uok covhrscþo rhnuphrkemh, naoscihrkik nafa uo echo, fchotrks quh hm jksta oa sh puhih rhnuphrkr.  e)  Hm nasta hs uo nao`uota ih jkstas, ho tkota quh hm jksta hs uok pkrth ihm nasta. (G. Nkphna 522>)

3.  Ruota ih hqucmcerca Hs kquhmmk sctukncþo, ho mk nukm mk hfprhsk praiunh y vhoih uo vamufho hxkntkfhoth ohnhskrca, quh sþma mh phrfcth nuercr nu ercr mk tatkmciki ih sus nastas y jkstas, ih tkm t km fkohrk quh oa thojk utcmcikihs oc phriciks. Hs okturkm quh, sc mk hfprhsk majrk praiuncr y vhoihr uo vamufho suphrcar km ih su puota ih hqucmcerca, aethoirë jkokoncks. Ho nkfeca sc oa majrk kmnkozkr hm ocvhm ih praiunncþo narrhspaoichoth k su puota ih hqucmcerca, sudrcrë pãriciks. (Uaircjuhz 52;8)

Dcjurk ;0 Ruota ih hqucmcerca

Duhoth0 Ruota ih hqucmcerca naotkemh (522:) 7

 

 

;2. H`hrncnca ih kpmcnkncþo ^upaojkfas uok hfprhsk quh praiunh yajurhs y hm nasth tatkm ih mk praiunncþo uoctkrca hs ih 2,;2 huras. Kihfës, praiunh ;2.222.222 ih uocikihs fhosukmhs. Hm nasth ih pkja ih mas hfpmhkias supaoh hm ;2% ihm nasth tatkm fhosukm par uociki praiuncik y mas jkstas ih hxpmatkncþo sao atra ;2% ih hsth nasth. Nkmnumkr hm nasth fhosukm ih mk hfprhsk.

Iktas Nasta ihm praiunta uoctkrca0 2,;2 huras Xocikihs fhosukmhs0 ;2.222.222 Rkja k mas hfpmhkias0 ;2% ihm nasta tatkm Jksta par hxpmatkncþo0 ;2% ihm nasta tatkm

Uhsamuncþo0       6 ;2.222.2 ;2.222.222 22    Ú 2,2; 2,2;   6 ;.222.22 ;.222.222 2          6 ;.22 ;.222.2 2.222 22   Ú ;2% ;2% 6 ;22.2 ;22.222 22            6 ;.222 ;.222.22 .222 2   Ú ;2% ;2% 6 ;22.2 ;22.222 22           6 ;.22 ;.222.2 2.222 22 + ;.222. ;.222.22 222 2 + ;.222 ;.222.22 .222 2 6 ;.522. ;.522.22 222 2 

Uhspuhstk0 Rkrk dkercnkr mks ;2.222.222 ih uocikihs ih yajur sh ohnhsctko ;.522.222 huras.

;;. Ecemcajrkdæk ;;.;.  Koao. 52;8. ”Naotkecmciki ih Nastas.‖ Xocvhrsciki ih Rhira Jkoth. 

  naotkecmci naotkecmciki ki ihHo nastas . Dummkok, N. 5227. ”Nastas.‖ 95 co c o Fkoukm ;;.5.  Jkrzao, ±[uãih^ao Mas Jkstas Naotkecmciki1   ;;.>. R. 52;7. ”^adwkrh R. Naotkemh.‖

Uhtrchvhi (gttps0//www.sccja.naf/emaj/naotkiar/quh-sao-mas-jkstas-honaotkecmciki/). ;;.9.  G. Nkphna. 522>. Nastas y Rrhsupuhstas. DNK 522>. Uhtrchvhi ;;.8.  Rhirask, @. 52;3. ”Jksta.‖ Hnaphick. (gttps0//hnaoafcphick.naf/ihdcocncaohs/jksta.gtfm) ;;.4.  [ucsph, Dmkvck. 52;5. ”Fkrna Yhþrcna ih Mas ih Nastas.‖ Rp. :„ 94 94 co Nastas y Rrhsupuhstas . ;;.:.  UKFCUHP FAMCOKUH^, NKUMA^ TCNHOYH< JKUNCK EKUEA^K, FCMYAO