Meritorio Contable en La Producción de Papa VII Semes. 2021 (23-06-21)

 

XEOQHRYO@C@ ECIOJECN @CEOHN CNIO@HY ICRROJE ACIXNPC@ @H IOHEIOCY HIJEJKOICY _ IJEPCBNHY HYIXHNC @H AJRKCIOÙE AJRKCIOÙE VRJAHYOJECN @H IJEPCBONO@C@ IJEPCBONO@C@ CYODECPXRC IJEPCBONO@C@ CDRJVHIXCROC QOO YHKHYPRH „C‛ CVNOICIOÙE VRÃIPOIC @ORODO@C E· 3. @HYCRRJNNJ @HN KHROPJROJ @XRCEPH HN VRJIHYJ @H VRJ@XIIOÙE @H NC VCVC ICEIMCE O.

IJEYPOPXIOJE He nc Cv. @ceohn Icrroùe `hn @ostrotj `h Poincicyce, Vrjvoeioc `h Vcsij, sh mc ijestuo`j hn 36 `h Hehrj `hn 2626, shd÷e hsiroturc p÷bnoic ceth hn ejtcroj Cbjdc`j Gjmce QHRÃYPHDXO XROBH Oesirotj he hn rhdostrj p÷bnoij nc Hkprhsc „CDRJOE@XYPROCY ICKVJYJN‛ Y.C.I., Y.C.I., `h`oic`c c nc prj`uiioùe prj`uiioùe  y prjihsckohetj `h pcpc vcroh`c` ICEIMCE, vcroh`c` ICEIMCE,  oeoioc su prjihsj vhdhtcvj hn 60 `h Gueoj `hn 2626, sohe`j hn dhrheth ,  Cnhxos Cnhxos VCXICR VCXICR YOHRRC YOHRRC

`oimc `oimc

hkprhsc oeoioc ije ue icpotcn sjiocn `h Y/. 260, 666.66, ije nc susiropioùe tjtcn `h 362 ciiojehs jr`oecrocs ije vcnjr ejkoecn `h Y/. 2 666.66 i/u. Ncs cpjrtciojehs rhdostrc`cs auhrje ijkj sh `htcnnc2

* Hahivj * Yhkonnc ihric`c 36,666 Ld i/Ld 2.66

Y/.86,666.66 Y/ 2 26 6,666.66

* Dcec`j icbcnncr `h Prcbcgj * Rhyec   * Cajrtuec`j   * Ijrrh`jr   * @ockceth

3,466 3,166 3,866 3,466

Y/. =,666.66

  *Vroeihsc

3,866

 *Ickïno`js Yu`ckhroicejs- 06 nnckcs

Y/. 26,666.66

* Phrrhejs Cdrëijncs- 26 Mhitãrhcs

Y/. =6,666.66

* = kjimoncs Aukodc`jrcs

Y/. 3 32 2,666.66

 

* 9 Ijioecs shko oe`ustrocnhs c dcs * Heshrhs `h ijioec (36 phrjnhs) PJPCN

Y/. 32,666.66 Y/. 2,666.66 Y/. 260,666.66

OO. OO. @CPJ @CPJYY @H @H NC NC HHKV KVRH RHYC YC OO.3. Ejkbrh `h nc Hkprhsc7 „CDRJOE@XYPROCY ICKVJYJN‛ Y.C.I OO.2. RXI.7 RXI.7 2613=600?== OO.9. Ahimc `h Aue`cioùe7 60/63/263? Aue`cioùe7 60/63/263? OO.0. Popj `h Yjioh`c`7 Yjioh`c` Yjioh`c`7 Yjioh`c` Ceùeokc Ihrrc`c. OO.8. Hstc`j `h nc Hkprhsc7 Civj. Hkprhsc7  Civj. OO.1. Yhitjr Hijeùkoij `h @hshkphój7 Vrj`uiioùe @hshkphój7 Vrj`uiioùe y prjihsckohetj prjihsckohetj `h nc pcpc Iceimce

OOO. @CPJY C C@OIOJ @OIOJECNHY ECNHY @H NNC C VNCEPC Iunvj7 pcpc, Iunvj7  pcpc, hs auheth `h icnjrëcs, votckoecs, prjthëecs y koehrcnhs `h buhec icno`c`. Pubïriunj7   Jvc Pubïriunj7 Jvcnc` nc`j j cim cimct ctc`j c`js, s, jgj jgjss sup suphr hrioc iocnhs nhs,, poh pohnn `h ijn ijnjr jr rjsc` rjsc`j, j, icreh icreh ckcronnhet ckcr onnhetc, c, jrhs jrhs,, `h ijnjr nonc jsiurj, c`cptc c`cptcbnh bnh c nc sohrr sohrrc, c, ejrt ejrth, h, ihetr ihetrj j mcst mcstcc 9,866 k.s.e.k. Qcroh`c`7 Iceimce Qcroh`c`7  Iceimce Vhroj`j Vrj`uiioùe7 4 Vrj`uiioùe7 4 khshs 236 `ëcs  Khs `h sohkbrc7 gueoj sohkbrc7 gueoj  Khs `h ijshimc7 `oiohkbrh ijshimc7  `oiohkbrh  Rhe`okohetj7 Rhe`okohetj7 92  92 tjehnc`cs pjr mhitãrhc.

OQ. JVH JVHRCI RCIOJE OJEHY HY

 

Ijetcbonozcr ncs jphrciojehs he nobrjs cuxonocrhs y proeiopcnhs7 Ijetcbono`c` Aoeceiohrc y Cecnëic. 9.3.. Yhd÷e nc hsiroturc p÷bnoic E· 3166, oesirotj he njs rhdostrjs p÷bnoijs hn 366% `h ncs 9.3 ciiojehs sh heiuhetrce pcdc`cs `hn kj`j soduoheth7 28 Ciiojehs, 28 Ciiojehs, he hahivj, `hpjsotc`j he iuhetc ijrroheth bceij `h irï`otj. 36 Ciiojehs he shkonnc, y dcec`j icbcnncr `h trcbcgj.   0 Ciiojehs dcec`j icbcnncr ceokcnhs `h trcbcgj 36 Ciiojehs he ickïno`js su`ckhroicejs, ceokcnhs `h trcbcgj. 06 Ciiojehs 06 Ciiojehs he thrrhejs cdrëijncs.   1 Ciiojehs he kjimoncs aukodc`jrcs, 1  Ciiojehs he ijioecs sshko hko oe`us oe`ustrocn trocn c dcs 3 Ciioùe heshrhs `h ijioec. Ije njs `ctjs `htcnnc`js hahit÷c nc cphrturc `h njs nobrjs cuxonocrhs y proeiopcnhs 9.2 Nc 9.2  Nc cpjrtcioùe he hahivj `hn tuncr sh `hpjsotc he Hn Bceij Irï`otj cdheioc Ihrrj `h Vcsij 9.9   Vcdc 9.9 Vcdckj kjss njs njs dc dcst stjs js `h ijes ijest tui uioù oùe e ije ije imhq imhquh uhss E. E.·· 26 263 3 .2 .262 62 ,2 ,269 69 y 26 260 0 rhsphivckheth . Mjejrcrojs `h Ejtcroj . Oesiropioùe he hn Rhdostrj Vubnoij . Noih Noihei eioc oc `h Auei Aueioj ojec ecko kohe hetj tj Ku Kueo eoio iopc pcnono`c `c` ` `h Poin Poinci cicy cyce ce . Okprhsoùe `h ijkprjbceths `h pcdj PJPCN

Y/. Y/. Y/. Y/. Y/.

866.66 166.66 86 866. 6.66 66 066.66

Y/.

2,666.66.

 

9.0 Irhcsh 9.0  Irhcsh hn Aje`j Aogj pjr nc sukc `h Y/. 2,866.66 pcrc pcdjs he hahivj sh dorc ije imhquh E· 268 c icrdj `hn Bceij Irï`otj.

9.8  @urceth hn p 9.8  prjihsj rjihsj prj`uiioùe ` `hh nc pcpc iceimce ncs ijkprcs rhcnozc`cs hs ijkj sh `htcnnc, kãs ODQ `h ciuhr`j c nhy, sh pcdc ije imhquh E· 261 c nc jr`he `h nc Hkprhsc „Hn Yhkbrc`jr „YCI. Cpnoicr hn ijetrjn `h oesukjs cc`quoro`js `quoro`js pjr hn kïtj`j kïtj`j VHVY Xeo`c` OEYXKJY CDROIJNCY Yhkonnc Incsoic`c Ahrnozceths-Eotrctj `h Ckjeoj (Yohkbrc y Iunvj) Yuphr Ajsactj Propnh (Yohkbrc y Iunvj) Injrurj `h Vjtcsoj (Yohkbrc y Iunvj) 32x32x32 (Yohkbrc y Iunvj) @ockjeoij (Yohkbrc y Iunvj) Cstrcijn (auedoio`c iunvj) @otmkkhe (auedoio`c iunvj) Yuphrajnncgh (auedoio`c ajnhcr iunvj) Aurc`ck noquo`j (oeshiio`c iunvj) MHRRCKOHEPCY Czc`je Voijtc (icsmj) Imcquotcinnc JPRJY Votc Ijstcnhs `h 366 lonjs Kcnnc

Vrhioj

`h

Ice`c`

Kh`o`c Lonjs

0666

2.66

39 38 32 30 38 22 20 96 32

10.66 8?.66 8=.66 8?.66 88.66 82.66 91.66 84.66 8=.66

Ycijs Ycijs Ycijs Ycijs Ycijs Lonjs Lonjs Lonjs   Xeo`c` Xeo`c` Xeo`c`   Ijejs Xeo`c` Xeo`c`

Xeotcroj

02 18 96

2?.66 92.66 4=.66

31 9666 9666

3=.66 3.66 6.26

 Vrhioj Pjtcn

9.1 @h ciuhr`j c ncs ùr`hehs `h scno`c `hn cnkciïe sh mce unozc`j oesukjs cdrëijncs pcrc hn ickpj `urceth hn prjihsj vhdhtcvj `h nc pcpc iceimce, hn lcr`ostc oeajrkc quh sh mc cthe`où nj soduoheth oesukjs cdrëijncs. Cpnoicr hn ijetrjn `h kcthrocnhs pjr hn kïtj`j VHVY

 

Htcpcs `h

Xeo`c`

OEYXKJY CDROIJNCY

prjihsj

`h

Yhkonnc Incsoic`c `h nc ijshimc Yhkonnc Ihric`c

vhdhtcvj Yohkbrc Yohkbrc

Kh`o`c Lonjs 3866 Lonjs 2666

Aurc`ck noquo`j (oeshiio`c) Eotrctj `h Ckjeoj Yuphrajsactj Propnh Injrurj `h Vjtcsoj 32 x 32 x 32 @ockjeoij Cstrcijn (auedoso`c) @otmckkhe (auedoso`c) Yuphrajnncgh (auedoso`c)

Yohkbrc Yohkbrc Iunvj Iunvj Iunvj Iunvj Iunvj Iunvj

Notrjs Ycijs Ycijs Ycijs Ycijs Ycijs Lonjs Lonjs Lonjs

Ice`c`

1 4 36 33 36 6? 26 23 26

9.4   Yh pcdc ije 9.4 ije im imhq hqu uh E· 360 360 c ic icrd rdj j `hn Bc Bcei eij j Ir Irï` ï`ot otj j shd hd÷ ÷e pnc nceo eonn nncc `h rhkuehrciojehs y rhsukhe `h ncbjrhs rhcnozc`cs pjr njs phjehs ijetrctc`js `urceth hn prjihsj `h prj`uiioùe `h nc pcpc iceimce ijkj sh `htcnnc y ije imhquh E· 264 hn pcdj `h nc rhtheioùe y cpjrtcioùe cpjrtcioùe cn shdurj `h Ycnu Ycnu` ` Cdrcro Cdrcroj j `h ciuh ciuhr`j r`j

nhy 21=18 21=18   quh

cahitc c njs trcbcgc`jrhs `hphe`oheths. Cpnoicr hn ijetrjn `h kcej `h jbrc.

Htcpcs `hn Ncbjrhs Cdrëijncs

Vrjihsj Qhdhtcvj Vrhpcrcioùe

Rjturcioùe @hsthrrjec`j

`h Phrrhej Vrhpcrcioùe

E· `h

Ice`c`

Pjtcn

Vhjehs

Gjrecn

Gjrecn

9

9

?

Y/.

01.66

2

1

32

Y/.

04.66

 Gjrecn @ocroj

 

Yohkbrc Vrokhr Cpjrquh Yhdue`j Cbjec`j Yhdue`j Cpjrquh Vrokhrc Aukodcioùe shdue`c Aukodcioùe Phrihrc Aukodcioùe Ijshimc Hkbcncgh PJPCN

`h Phrrhej Yohkbrc Iunvj Iunvj Iunvj Iunvj Iunvj Iunvj Ijshimc Prcespjrth  

33 0 0 0 2 2 9 36 9 0=

2 2 2 9 2 2 2 9 0 92

22 = = 32 0 0 1 96 32 324

Y/. Y/. Y/. Y/. Y/. Y/. Y/. Y/. Y/.

0 08 8.66 0=.66 00.66 01.66 08.66 04.66 01.66 0 0= =.66 0 00 0.66

9.= Yh ijkprc ije Aje`j Aogj `h Ijkhriocn „Hn Cdroiuntjr „YCI‛, 9866 lonjs `h pcstjs y ajrrcghs ic`c lonj c Y/. 6.86 y kh`oioecs pjr Y/. 026 pcrc hn dcec`j icbcnncr. @urceth hn prjihsj `h prj`uiioùe y trcsnc`j `h njs oesukjs hn 86 % `h njs oesukjs mce so`j ijesuko`js. 9.? Yh rhrce rhrce `hn cnk cnkciïe ciïe 36 3666 66 ijst ijstcnhs cnhs p pcrc crc hn hk hkbcnc bcncgh gh

pcrc nc ijshim ijshimcc `h pcp pcpc. c.

C`hkã C`h kãss `ur `urce ceth th hn trc trcsnc snc`j `j sh mce kc kcnjd njdrc` rc`j j 86 ijs ijstcn tcnhs, hs, `ãe `ãe`js `jshh `h bc bcgc gc `oi `oimjs mjs kcthrocnhs `h hkbcncgh. Cpnoicr hn ijetrjn `h kcthrocnhs. 9.36 Yh 9.36  Yh pcdc ije imhquh E· 26= nc sukc `h Y/. ?66 c nc dcec`hrëc‛ Hn Ijrrcn‛ H.O.R.N. pjr hn cnquonhr `h 96 nnckcs pcrc hn trcsnc`j `h nc pcpc `h nc imcirc cn cnkciïe. 9.33 Nc 9.33  Nc Hkprhsc iuhetc ije trcbcgc`jrhs phrkceheths icniuncr y rhdost rhdostrcr rcr nc pnceonnc ` `hh rhkuehrciojehs `h njs trcbcgc`jrhs `h nc Hkprhsc7 ICRDJ Oed. Cdrùejkj Anjrhs Rjiic Jbh` Ijetc`jr Vubnoii

RHKXEHRCIOÙE Y/. 9,366.66 Y/. 2,466.66

 He iucetj c nc pcriopcioùe `hn Oed. Cdrùejkj y Ijetc`jr ijeso`hrcr 16 % he ajrkc prjpjriojecn pcrc hn prjihsj `h prj`uiioùe `hnc pcpc iceimce y 06 % pcrc dcstjs c`koeostrcvjs.

 

9.33 Yh 9.33  Yh pcdc ije Aje`j Aogj njs `ovhrsjs dcstjs y shrvoiojs rhcnozc`js `urceth nc ickpcóc `h prj`uiioùe prj`uiioùe `h nc pcpc iceimce ijkj sh `htcnnc7 YHRQOIOJ DCYPJY

HKVRHYC

OKVJRPH

Cehrdoc hnïitroic `hn ãrhc `h c`koeostrc c`koeostrcioùe ioùe Ijkprc `h ×nhs `h Hsirotjroj - C`koeostrcioùe Ijkprc `h heshrhs `h nokpohzc - C`koeostrcioùe y Cnkciïe PJPCN

Hnhitrjihetrj Nobrhrëc „ Hn Hstu`oceth „

Y/. 346.66 Y/. 226.66

Ijkhriocn „ Ncs ejvh`c`hs‛  

Y/. ?6.66 Y/. 0=6.66

9.32 Icniuncr 9.32  Icniuncr hn IPY `h njs trcbcgc`jrhs `h ciuhr`j c nhy. 9.39 Hn Oed. Cdrùejkj `h nc hkprhsc hkoth hn oeajrkh `h prj`uiioùe `h nc ijshimc `h 91 tjehnc`cs `h pcpc iceimce, nuhdj `h nc incsoicioùe sh mc jbtheo`j7 pcrc nc shkonnc 36 tjehnc`cs, ? tjehnc`cs pcrc su oe`ustrocnozcioùe he pcpc shic, 31 tjehnc`cs pcpc prokhrc incsoic`c pcrc nc vhetc y 3 tjehnc`cs `h pcpc `h shdue`c pcrc hn ijesukj `h ceokcnhs. 9.30 Yh 9.30  Yh vhe`h cn ijetc`j c nc hkprhsc "Cdrj Oe`u Oe`ustrocs strocs Euhvj Vhr÷" YRN, 31 tjehnc`c tjehnc`css `h pcpc prokhrc ijeso`hrce`j hn 16% ijkj kcrdhe `h uno`c` `hn ijstj `h prj`uiioùe, 3 tjehnc`cs `h pcpc shdue`c ije 08 % `h kcrdhe `hn ijstj `h prj`uiioùe. y sh trcsnc`ce 36 tjehnc`cs cn ãrhc `h prj`uiioùe `h pcpc shic pcrc hn prjihsj `h trces trcesajrkcioùe. ajrkcioùe. 9.38 Hn tjtcn `h ncs vhetcs sh `hpjsotc cn Bceij Irï`otj. OQ. AJRKXNCR 0.3 Mjgcs `h ijstjs7 0.3.3. Kcthroc Vrokc 0.3.2. Kcej `h Jbrc 0.3.9. Icstjs Oe`orhitjs `h Vrj`uiioùe 0.3.0. Hn prjihsj `hn Ijstj `h Vrj`uiioùe `h Vcpc 0.3.8. Mjgc `h Prcbcgj

 

0.3.1. Hstc`j `h Yotucioùe Aoeceiohrc 0.3.4. Hstc`j `hn Rhsuntc`j Oethdrcn.  

Ihrrj `h Vcsij, gueoj `hn 2623

@r. Nhùe CNICEPCRC ECQCRRJ @JIHEPH