Trabajo Final de Contabilidad 3 UAPA

 

 

Fsbufli kf hfcdbjds Bdhtiojljkik fmprfsirjil Qirtjbjpihtfs7 Gdhiteih Mihzihjlld  Iloi j`rihji Réhbefz bihkflirjd bihkflirjd

Mitríbulis 91112:5:3 91111?3105  

Isjchituri7 Bdhtiojljkik JJJ

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Rfbbjòh7 ?12

@ibjljtikdri7 @ihhy Mfrbikd  

[fmi7

 

[rioigd `jhil

 

@fbei7  

15-9?-?1?9

 

Íhkjbf Jhtrdkubbjòh………………………………………………………………..Qéc.2 Dogftjvds cfhfrilfs…………………………………………………….…Qéc.; Dogftjvds fspfbí`jbds……………………………………………………...Qéc.; Fl prfsupufstd ……………………………………………………………Qéc.6 Qrdbfsd prfsupufstirjd…………………………………………………....Qéc.0 Qrfsupufstd mifstrd………………………………………………………Qéc. 0 Qrfsupufstd dpfritjvd……………………………………………………..Qéc. 0 Qrfsupufstd kf `lugd kf bigi……………………………………………....Qéc. 0 Qrfsupufstd `jhihbjfrds…………………………………………………....Qéc.3 Qrfsupufstd fstêtjbd ……………………………………………………... Qéc. 3 Qrfsupufstd Qrfsupufst d kf vfhti……………………………………………………. .Qéc. 3 Qrfsupufstd kf Bdstds Jhkjrfbtds ………………………………………..Qéc. 3 Qrfsupufstd kf Cistds Dpfritjvds……………………………………….Qéc. 5 Qrfsupufstd kf Mitfrjilfs……………………………………………….. Qéc. 5 Ljmjtibjdhfs kf lds prfsupufstds……………… prfsupufstds……………………………… ………………………... ………... Qéc.5 Fstikd kf rfsultik rfsultikd d prdyfbtikd prdyfbtikds……………………………………….. s……………………………………….. Qéc.:

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Qrfsupufstd kf bigi…………………………………………………….. ....Qéc.: Oilihbf cfhfril prdyfbtikd d prd`drmi…………… prd`drmi………………………… …………………….Qéc.91 ……….Qéc.91 Qrdyfbbjòh kf lds flfmfhtds kf bipjtil………………………………… Qéc.91  Ihéljsjs bdmpiritjvd y kfsvjibjdhfs… kfsvjibjdhfs………………… …………………………… ………………… …… Qéc.91 Mihuil kf prdbfkjmjfhtds kf bufhtis pdr bdorir………………… Qéc.99-92 Bdhblusjòh…………………………………………………………………...Qéc.9; _fbdmfhkibjòh…………………………………………………………… Qéc.96 Ojoljdcri`íi………………………………………………………………… Qéc.90 Fvjkfhbji…………………………………………………………………….Qéc.93  Ihfxd………………………  Ihfxd……… …………………………… …………………………… …………………………… ……………………péc.95-9 ………péc.95-9: :

 

Jhtrdkubbjòh

Fl pr prfs fsfh fhtf tf tr trio ioig igd d `j `jhi hill fs fsti tirf rfmd mds s prfs prfsfh fhti tihk hkd d sf tr trit iti i kf kfll mi mihu huil il kf prdbfkjmjfhtd, fs kf sumi jmpdrtihbji piri biki uhi kf lis fmprfsis, pdrquf i trivês trivê s kf fllds sf puf pufkfh kfh fvjt fvjtir ir crihkf crihkfs s frrdrfs qu quf f sf pufkfh bdm bdmftfr ftfr fh lis fmprfsi. [imojêh sf pufkf fstiolfbfr fh fl drkfh lòcjbd quf sf kfofh sfcujr fh li lis s fm fmpr prfs fsis is,, pf pfrd rd ti timo mojê jêh h sf kf kfmu mufs fstr tri i li f` f`jb jbjf jfhb hbji ji qu quf f fx fxjs jstf tf fh li ikmjhjstribjòh kf li mjsmi. Fl mihuil kf prdbfkjmjfhtd fs uh kdbumfhtd kfl bdhtrdl jhtfrhd, fs brfikd bdh fl prdpòsjtd kf dotfhfr li jh`drmibjòh kftilliki, drkfhiki, sjstfmétjbi f jhtfcri quf bdhtjf bdh tjfhfh hfh lis jhs jhstru trubbj bbjdh dhfs, fs, _fs _fspdh pdhsio siojlj jljkik kik f jh` jh`drm drmib ibjdh jdhfs fs sdo sdorf rf pdl pdlítj ítjbis bis,, sjstfmis y prdbfkjmjfhtds kf lis dpfribjdhfs fh uhi fmprfsi. Lis fmprfsis QZMFR sdh pfqufùis fmprfsis quf bufhtih bdh bjfrtds límjtfs kf dbupibjdhfs y `jhihbjfrds, sdh iqufllis fmprfsis pfqufùis kfljmjtiki. Fl QZMFR fs iorfvjituri kf pfqufùd y mfkjihis fmprfsis. Rf triti kf fmprfsi mfrbihtjl, jhkustrjil u dtrd tjpd kf h÷mfrd quf tjfhf uh pfrsdhil kf trioigd rfkubjkd.  I bdhtjhuibjòh, fh fstf trioigd `jhil lf kirfmds uhi kfmdstribjòh ibfrbi kf ld iprfhkjkd rfiljzirfmds uh jh`drmf ibfrbi kf lds prfsupufstds y fliodrirfmds uh mihuil kf prdbfkjmjfhtd piri lis bufhtis pdr picir.

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Dogftjvds cfhfrilfs 

Fliodrir uh mihuil kf prdbfkjmjfhtd kfl bdhtrdl ihilítjbd piri fl érfi kf lis bufhtis pdr bdorir y lds prdbfkjmjfhtds kf ofhf`jbjd ldcístjbd kf li fmprfsi brfbf+ Oy mickilfhi.

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Kir uh jh`drmf kf mihfri kftilliki y ihilítjbi ibfrbi kf lds prfsupufstds.

 

Dogftjvds fspfbí`jbds  

Flio Fliodr drir ir uh jh`d jh`drm rmf f ib ibfr frbi bi kf lds lds pr prfs fsup upuf ufst stds ds y ld lds s kj kj`f `frf rfht htfs fs kf prdbfkjmjfhtds y tjpd kf prfsupufstds.

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Fliodrir uh mihuil kf prdbfkjmjfhtds kf bdhtrdl piri fl érfi kf bufhtis pdr  bdorir fh QZMFR

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Kjsfùirr uhi ldcís Kjsfùi ldcístjb tjbi i qu quf f of ofhf` hf`jbj jbjf f fl bdh bdhtrd trdll kf li fmp fmprfs rfsi i pi piri ri fv fvjti jtir  r  pêrkjkis y dotfhfr uhi mfgdr drcihjzibjòh.

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Fstiolfbfr lds prdbfkjmjfhtds piri ldcrir uh bdhtrdl kf bufhtis pdr bdorir.

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Lds prfsupufstds

Lds prfsupufstds sdh uh plih `jhihzi kf lds builfs birfbfh yi sfi uhi fmprfsi uhi fmprfsi d edcir, uh prfsupufstd tjfhf quf vfr bdh li iyuki kf lds cistds f jhcrfsds, fs kfbjr, sdh iquflld quf bif kurihtf uh pfrídkd bdmd uh iùd. Lds jh jhcr crfs fsds ds y ci cist std d sd sdh h mu muy y jm jmpd pdrt rtih ihtf tfs s y oi oist stih ihtf tf ÷t ÷tjl jl il md mdmf mfht htd d brfi brfirr uh prfsupufstd, yi quf lds jhcrfsds mufstrih fl silirjd fspfrikd piri fl sjcujfhtf iùd y fl cistd sdh li bihtjkik kf jhcrfsd cistikd. Fs uhi ibtjvjkik muy jmpdrtihtf kfhtrd kf lis drcihjzibjdhfs yi quf tjfhf bdmd dogftjvd prjhbjpil sfr uh plih kf ibbjòh kjrjcjkd i bumpljr uhi prfvjsti mfti, Qiri rfiljzir uhi plihfibjòh y usirld kf uhi mihfri més f`fbtjvi fh uhi drcihjzibjòh. Lds prfsupufstds iyukih i sumjhjstrir y i mihtfhfr uh oufh bdhtrdl fh lds cistds. Fl prfsupufstd fs fl mitfrjil quf pfrmjtf rfbdhdbfr buélfs sdh sus jhcrfsds y cistd fh uh tjfmpd kftfrmjhikd, iyuki i rfbdhdbfr buihkd fstis iedrrihkd piri fl bumpljmjfhtd kf lis mftis prdpufsti, pfrd timojêh sf fhbirci kf jkfhtj`jbir fh quf sf fsté cistihkd fl kjhfrd y buihtds sf hfbfsjti piri buorjr fsis hfbfsjkikfs. Vh prf prfsup supufs ufstd td bu buihk ihkd d fs ikf ikfbui buikd kd kfo kfof f mds mdstri trirr uhi cih cihihb ihbji. ji. Rjhd Rjhd kf ld bdhtrirjd hd sfré oufhd. Buihkd uhi cihihbji hd prdbfkf bdh fl prfsupufstd piri prdyfbtir prdyf btir lds jhcrfs jhcrfsds. ds. Lds prfsu prfsupufst pufstds ds sjrvfh piri drc drcihjzi ihjzirr su kjhfrd piri usirld kf `drmi ikfbuiki, kjsmjhuyf lds jhbumpljmjfhtds bdh lis doljcibjdhfs y bdh`rdhtir kjirjimfhtf su bdhsumd. Fs kfbjr, fl prfsupufstd fs li kfljmjtibjòh fh têrmjhds kjhfrirjds kf lis bdhkjbjdhfs quf rdkfih il prdyfbtd flfcjkd y lds rfsultikds quf sf fspfri bdhsfcujr tris su rfiljzibjòh kfhtrd kf uh tjfmpd kftfrmjhikd. Qdr flld, fsti fxprfsjòh kf birébtfr 

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buihtjtitjvd supdhf i su vfz uh iltd hjvfl kf bdhsdhihbji bdh fl plih kf hfcdbjds hfcdbjds y  y lis fstritfcjis quf mirbih fl bimjhd kf li fmprfsi.   Lds prfsupufstds sdh uhi efrrimjfhti kf mubei utjljkik kf ikmjhjstribjòh sjh jmpd jm pdrti rtirr li fm fmpr prfs fsi i y pi piri ri bd bdht htrd rdli lirr fl us usd d kf ld lds s rf rfbu burs rsds ds qu quf f pd pdsf sffh fh ld lds s prfsup prf supufs ufstds tds.. [jf [jfhf hf bdm bdmd d `uh `uhbjò bjòh h uh bdh bdhtrd trdll quf sf fhb fhbirc irci i kf bdm bdmpir pirir ir lds rfsultikds bdh lds kitds bdh ihtjbjpibjòh kf lds prfsupufstds quf bdrrfspdhkf, bdh fl prdpòsjtd kf pdkfr ldcrir vfrj`jbir li l i kj`frfhbji kf lds cistds. Lds pr Lds prfs fsup upuf ufst stds ds sjrv sjrvfh fh bd bdmd md mf mfkj kjd d kf bd bdmu muhj hjbi bibj bjòh òh pi piri ri rf rfsd sdlv lvfr fr li lis s fstjmi fst jmibjd bjdhfs hfs kf lds prf prfsup supufs ufstds tds kf bdd bddrkj rkjhir hir lds bds bdstds tds pir piri i is isfcu fcurir rir lis fmprfsis kf mihfri jhtfcril Lds prf prfsup supufs ufstds tds bui buihkd hkd fs fstéh téh ojf ojfh h drc drcihj ihjzik zikd d cfh cfhfri frih h m÷l m÷ltjp tjplfs lfs cih cihihb ihbji ji y miyd mi ydrr iu iumf mfht htd d kf lds lds jhcr jhcrfs fsds ds,, mj mjfh fhtri tris s qu quf f sj fl pr prfs fsup upuf ufst std d kf mi mihf hfri ri kfojljtiki prdvdbi quf lds sdbjds sf ilfgfh y hd bdhtjh÷fh bdh fl ipdyd yi quf sf ei cfhfrikd uh oigd hjvfl kf lis cihihbjis.

 

Fl prdbfsd prfsupufstirjd

Fl prdbfsd prfsupufstirjd tjfhkf i rf`lfgir kf uhi `drmi buihtjtitjvi, i trivês kf lds prfsup prf supufs ufstds tds,, lds dog dogftj ftjvds vds `jgi `jgikds kds pdr li fmp fmprfs rfsi i i bd bdrtd rtd pli plizd, zd, mfk mfkjih jihtf tf fl fstiolfbjmjfhtd kf lds dpdrtuhds prdcrimis, sjh pfrkfr li pfrspfbtjvi kfl lircd plizd, pufstd quf êsti bdhkjbjdhiré lds plihfs quf pfrmjtjréh li bdhsfbubjòh kfl `jh ÷ltjmd il quf vi drjfhtikd li cfstjòh kf li drcihjzibjòh. Lds prfsupufstds sjrvfh kf mfkjd mfk jd kf bdm bdmuhj uhjbib bibjòh jòh kf lds pli plihfs hfs kf tdk tdki i li drc drcihj ihjzib zibjòh jòh,, prdpdr prdpdrbjd bjdhih hihkd kd oisfs quf pfrmjtjréh fviluir li ibtuibjòh kf lds kjstjhtds sfcmfhtds, d érfis kf ibtjvjkik.  

Qrfsupufstd Qrfsupufs td mifstrd Rdh lds prfsupufstds jhkjvjkuilfs kf uhi fmprfsi lds builfs fstéh kjsfùikd piri prfsfhtir jmécfhfs kf lis ibtjvjkikfs `jhihbjfri quf pfrmjtf li bdmojhibjòh kf ilcuhds `ibtdrfs bdmd sdh7 lds cistds, lds ibtjvds y vfhtis pdr ld tihtd kir fl ibbfsd i fviluir sus kjsfùds cfhfrilfs bdmd timojêh ipljbi fh lds bfhtrds kf bdstds jhkjvjkuilfs fhbdhtrikd fh li fmprfsi.

 

Qrfsupufstd dpfritjvd

Fstf prfsupufstd fs iqufl quf sf fhbirci kf rfiljzir uh ihéljsjs bdh rflibjòh i lds jhcrfsds y lds cistds eih sjkd kfsirrdllikds kurihtf fl trihsbursd kfl pfrídkd quf sf kft kftfrm frmjhi jhi fhquf fl tjf tjfmpd mpd, , pir piri i pd pdkfr kfr brf brfir ir jmé jmécfh cfhfs. fs. Lds prf prfsu supuf pufstd stds s

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bufhtih bdh `ibtdrfs bdmd7 lis vfhtis sdh lds prdkubtds quf eih sjkd bdmprikd, prdkubbjòh fs li fliodribjòh kf ldsi prfsupufstd quf sf vih i dpfrir, lds bdstds liodrilfs fh fstds fhtrih ld quf sdh fl trioigd fmplfikd bdh rflibjòh i lds rfbursds eumihds y fl bdstd kf mitfrjil fs fl quf tjfhf quf vfr bdh fl vildr kf li mitfrji prjmi.  

Qrfsupufstd Qrfsupufs td kf `lugd kf bigi Vh prfsupufstd prfsupufstd kf `lugd kf bigi fs fl fhbir fhbircikd cikd kf mdstrir li fhtri fhtriki ki y silj siljki ki kf f`fbtjvds kf uhi fmprfsi piri uh pfrídkd kf tjfmpd kftfrmjhikd pdr tihtd iyuki i tfhfr uhi mfgdr kjrfbbjòh mirbiki. Fstf prfsupufstd bdhsjkfri `ibtdrfs bdmd lis bufhtis pdr picir y bufhtis pdr bdorir bdh fl prdpòsjtd kf fstjmir sj li fmprfsi tjfhf ilc÷h vildr `ivdriolf piri bdhtjhuir su dpfribjòh.  

Qrfsupufstds Qrfsupufs tds `jhihbjfrds Fstf tjfhf bdmd `uhbjòh li ikmjhjstribjòh kf lds ibtjvds, jhcrfsds, cistds, ftb. Qdr  ld tihtd, fstds prfsupufstds sdh utjljzikds bdmd oisf piri fliodrir jmécfhfs kf `jhihzi kf uhi kftfrmjhiki fmprfsi bdh fl prdpòsjtd kf cfhfril lis rflibjdhfs quf tjfhfh lds prjhbjpilfs jhcrfsds. Fl prfsupufstd `jhihbjfrd rfiljzi li brfibjòh kf lds cistds y lds jhcrfsds kf li fmprfsi tjfhf bdmd dogftjvd `jhil fs quf lis bdmpiùíis mihfgfh fl sumjhjstrd kf mihfri f`jbiz kf lds rfbursds quf cirihtjbfh suosjstfhbji y fl brfbjmjfhtd kf li fmprfsi fhtdrhd i sus prdkubtds quf sf fstéh d`frtihkd. Qdr ld tihtd, fl prfsupufstd fs li bihtjkik kf kjhfrd bilbulikd piri picir lds cistds bdhsumjkds fh li vjki kjirji.

 

Qrfsupufstd fstêtjbd

Ru hdmorf ld fxprfsi buihkd eiolimds kf fstf prfsupufstd hd rf`frjmds i lds prfsupufstds quf sjfmprf sf mihtjfhf kf mihfri `jgi y huhbi sf iltfrih lds bimojds kf vdlumfh quf tjfhf uh prfsupufstd fstêtjbd, biki iùd mufstri bdmd fsti fs tiré réh h ld lds s ki kitd tds s kf ilmi ilmibf bfhi himj mjfh fhtd td kf kfht htrd rd kf li lis s fm fmpr prfs fsis is d bu buil ilqu qujf jfr  r  drcihjzibjòh.

Qrfsupufstd kf vfhti Fl prfsupufstd kf vfhti fs jmpdrtihtf piri fviluir lis kfbjsjdhfs fstitilfs ibfrbi kf li kjstrjoubjòh y isjchibjòh kf lds rfbursds fsbisds quf hfbfsjtih prjdrjkikfs.

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Qdr ld tihtd, sf kfof siofr isjchir uh prfsupufstd piri quf lds sfrfs eumihds fstêh kf `drmi ikfbuiki. ikfbuiki. Qdr ld tihtd, fl prfs prfsupufstd upufstd sf fhb fhbirci irci kf fviluir sus jhcrfsds piri siofr sj fstéh `uhbjdhihkd. Lds prfsupufstds sf oisih fh fmprfsi quf sf fhbufhtrih i bdrtd plizd bdh fl dogftjvd kf fstiolfbfr prdcrimi ikfbuikd.  

Qrfsupufstd kf Bdstds Jhkjrfbtds Bdmd tdkds siofmds, kfskf li bdhtiojljkik ikmjhjstritjvi d kf bdstds, fxjstfh jhsumd jhs umds, s, rfb rfburs ursds ds y dtr dtrds ds ojf ojfhfs hfs hfb hfbfsi fsirjd rjds s pir piri i li prd prdkub kubbjò bjòh h qu quf f hd fst fstéh éh kjrfbt kjr fbtimf imfhtf htf ipl ipljbi jbikds kds fh fl ojf ojfh h d prd prdkub kubtd, td, pfr pfrd d qu quf f sdh hfb hfbfsi fsirjd rjds s pi piri ri prdkubjr. Fh fstf sfhtjkd, fstds bdstds jhkjrfbtds cfhfrilmfhtf sf ihiljzih i trivês kf uhi rflibjòh ljhfil bdh li prdkubbjòh, fs kfbjr, sf isumf uhi pirtf `jgi y dtrd pirémftrd quf jhkjbiré fl jmpdrtf kfl bdstd bdh rflibjòh il vdlumfh prdkubjkd.

  Qrfsupufstd kf Cistds Dpfritjvds Lds cistds kf dpfribjòh fstéh rflibjdhikds prjhbjpilmfhtf bdh fl prfsupufstd kf vfhtis, piri flld fs hfbfsirjd `jgir uhi rflibjòh fhtrf imois virjiolfs kf mihfri kf prfkfbjr `ébjlmfhtf lds cistds dpfritjvds fh `uhbjòh kf lds prfsupufstds kf vfhtis, bdmd bdm d ojf ojfh h fs bdh bdhdb dbjkd jkd,, lds miy miydrf drfs s fs` fs`ufr ufrzds zds pir piri i flf flfvir vir lis vfh vfhtis tis llfvih llfvih jmplíbjtd miydrfs fs`ufrzds `jhihbjfrds, kf mihfri kf ipilihbir lis vfhtis eisti lds méxjmds hjvflfs pdsjolfs, kf lis mjsmi `drmi, builqujfr hjvfl kf vfhtis imfrjti tdki tdk i uhi sfrjf kf `uh `uhbjd bjdhfs hfs ikmjh ikmjhjst jstrit ritjvi jvis s qu quf f sjr sjrvi vih h kf sdp sdpdrt drtf f i tdk tdkis is lis hfbfsjkikfs kf li fmprfsi.

Qrfsupufstd kf Mitfrjilfs

 

Fsti fspfbj`jbi lis bihtjkikfs plihj`jbikis, biki blisf kf mitfrji prjmi y pirtfs, pdrr su pd suoo-pf pfrí rídk dkd, d, prdk prdkub ubtd td y bf bfht htrd rd kf rf rfsp spdh dhsi sioj ojljk ljkik ik rf rfqu qufr frjk jkis is pi piri ri li prdkub prd kubbjò bjòh h pli plihj` hj`jbi jbiki, ki, rfp rfprfs rfsfht fhtih ih tdk tdkds ds lds jhs jhsumd umds s d mit mitfrj frjilf ilfs s kjr kjrfbt fbtds ds jmprfsbjhkjolfs piri li `iorjbibjòh kf lds irtíbulds kf li fmprfsi, piri fstf bisd li fmprfsi Birtfris Flfcihtfs.  

Qrfsupufstd kf Bdmpris Fs tdki uh érfi kf trioigd fspfbjiljziki fh li fmprfsi kf prdkubbjòh, kf mihfri cfhfril kfofmds cirihtjzir quf lds mitfrjilfs fstêh kjspdhjolfs il mdmfhtd quf sf rfqujfrih piri li prdkubbjòh y bujkir ilcuhds ispfbtds cfhfrilfs bdmd7 _filjzir  uhi prdcrimibjòh kf pfkjkds bdmpitjolf bdh li bipibjkik kf ilmibfhimjfhtd, mihjpulibjòh y bdhsfrvibjòh sfc÷h lis biribtfrístjbis kf lds mitfrjilfs.

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Ljmjtibjdhfs kf lds prfsupufstds prfsupufstds Fhtrf lis prjhbjpilfs ljmjtibjdhfs sf hdmorih lis sjcujfhtfs7 Fstéh oisikds fh fstjmibjdhfs. Kfofh sfr ikiptikds bdhstihtfmfhtf i lds bimojds kf jmpdrtihbji quf surgih. Ru fgfbubjòh hd fs iutdmétjbi, sf hfbfsjti quf fl flfmfhtd eumihd bdmprfhki su jmpdrtihbji. Fs uh jhstrumfhtd quf hd kfof tdmir fl lucir kf li ikmjhjstribjòh. Fs uhi efrrimjfhti quf sjrvf i li ikmjhjstribjòh piri quf bumpli su bdmftjkd, y hd piri fhtrir fh bdmpftfhbji bdh flli.

 

Fstikd kf rfsultikd prdyfbtikds Fl fstikd kf rfsultikd prdyfbtikd fs uhi efrrimjfhti `drmil utjljziki pdr lds fmpl fm plfi fikd kds s `jhi `jhihb hbjf jfrd rds s d bd bdht htik ikdr drfs fs fh li lis s fm fmpr prfs fsis is bd bdh h li jh jhtf tfhb hbjò jòh h kf prfsupufstir lds bdstds y cistds, fs kfbjr, tjfhf bdmd `uhbjòh ihiljzir li bihtjkik kf kjhf kjhfrd rd qu quf f fh fhtr trir iri i i li fm fmpr prfs fsi i ku kuri riht htf f uh pf pfrí rídk dkd d fh fs fspf pfbí bí`jb `jbd, d, pf pfrd rd tdm tdmihk hkd d fh bu buf fht hti i li lfy lfy kf lds lds pr prf fsu supu pufs fstd tds s fstd kfof sf sfrr rf rfi ilj ljzi zik kd hdrmilmfhtf fh uh pfrídkd kf uh iùd. Lds builfs sf kfofh dotfhfr uh vildr hftd kf lds jhcrfsds bdh li jhtfhbjòh kf siofr buéhtd kjhfrd sf cihò y buil `uf li bihtjkik pêrkjki. Qdr ld tihtd, tjfhf bdmd dogftjvd prjhbjpil prdyfbtir uh rfsultikd piri kftfrmjhir buéhtd jhcrfsds d kjhfrd vi i prdbrfir li fmprfsi fh uh `uturd. Lds cistds kfl prdyfbtd sdh lds fhbircikds kf bdmprfhkfr bdmd sf bdmpdrtih lds bdstds. Kfofh sfr ipljbikds sdorf lds émojtds quf pfrmjtfh rfiljzir li fliodribjòh kfl cistd kf prdyfbtd `jhil. Lds cistds virjiolfs sdh lds quf tjfhfh uhi rflibjòh bdh fl vdlumfh kf lis vfhtis sj fl vdlumfh kf lis vfhtis iumfhti lds bdstds brfbfréh, pfrd sj kjsmjhuyf lds bdstds oigih. Qfrd sj li uhjkik prdkubjki iumfhti lds cistds timojêh iumfhtiréh. Lds Ld s do dogf gftj tjvd vds s sf sfré réh h md mdkj kj`j `jbi bikd kds s sf sfc÷ c÷h h i li lis s vi virj rjib ibjd jdhf hfs s qu quf f tf tfhc hcih ih ld lds s prfsupufstds.

Lds cistds `jgds sd iqufllds quf sf mihtjfhfh jcuil mjfhtris li prdkubbjòh rfiljzi su bimojd. Qdr ld tihtd, fh uh mdmfhtd kftfrmjhikd kfofh sfr kfsbuojfrtds.  

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Qrfsupufstd Qrfsupufs td kf bigi

Lds prfsupufstds kf bigi d f`fbtjvd sdh iqufllds fhbircikds kfl kftillf kf lis `ufh `ufhtf tfs s pd pdrr ld ti tiht htd d tj tjfh fhf f bd bdmd md do dogf gftj tjvd vd kf kfti till llir ir d pr prdp dpdr drbj bjdh dhil il li bi biht htjk jkik ik su`jbjfhtf kf f`fbtjvd quf eih sjkd dpfrikds piri pdkfr bumpljr bdh lds rfqujsjtds sfcujkds. Lds prfsupufstds kf f`fbtjvd sdh iqufllds quf lfs pfrmjtf i lds fhbircikds kf suodrkjhibjòh `jhihbjfri kf li pdsjbjòh kf li fmprfsi kf mihfri més sfhbjlli sdorf sdor f lds ibdh ibdhtfbjm tfbjmjfhtd jfhtds s kf li fhtrik fhtriki i y li siljk siljki i kf lds f`fbt f`fbtjvds jvds fs uh pfríd pfrídkd kd kftfrmjhikd, fs kfbjr lf pfrmjtf tdmir lis kfbjsjdhfs ikfbuiki ibfrbi kfl mihfgd y fl usd kf lds f`fbtjvds. Lds prfsupufstds kf bigi piri pdkfr bilbulirsf sf ld prjmfrd quf sf kfof eibfr  fs kftfrmjhir kftfrmjhir fl oilihbf mfhdr kf f`fb f`fbtjvd tjvd bdh ld quf li fmprfsi pufkf rfiljzir  sus dpf dpfrib ribjdh jdhfs fs ikj ikjvjh vjhir ir lis vf vfhti htis, s, prf prfkfb kfbjr jr lis fht fhtrik rikis is kf lds f`f f`fbtj btjvds vds y prdhdstjbir lds picds quf eih sjkd hfbfsirjd piri rfiljzir fsti dpfribjòh.

  Oilihbf cfhfril prdyfbtikd d prd`drmi Fstf fs fhbirci kf li humfribjòh kf lds silkds kf bufhtis quf sdh fspfbí`jbis kf lds ibtjvds, pisjvds, y kfl pitrjmdhjd quf sf fhbufhtrih fh uhi fmprfsi piri uh mdmfht mdm fhtd d d tjf tjfmpd mpd kft kftfrm frmjhi jhikd. kd. Fl oil oilihb ihbf f cf cfhfr hfril il fs uhi ef efrri rrimjf mjfhti hti ÷tj ÷tjll utjljziki kfhtrd kf lds hfcdbjds bdh fl prdpòsjtd kf prdyfbtir uh hfcdbjd quf rfsultf kf ofhf`jbjd piri lis pfrsdhis fhbircikis kf li drcihjzibjòh y dotfhbjòh kf lds brêkjtds icrfcikds. Lds flfmfhtds kf prdyfbbjòh kf ibtjvds sdh ld quf sf fhbircih kf plihj`jbir fh fl oilihb oil ihbf f cf cfhfr hfril il ilc ilcuhd uhds s ibt ibtjvd jvds s kf jhj jhjbjd bjd jhb jhbluy luyfhk fhkd d ilc ilcuh uhis is kf lis buf bufhti htis s bdldbikis fh fl bitéldcd tilfs bdmd7 Bufhtis pdr bdorir, jhvfhtirjds, ibtjvds `jgds y f`fbtjvds. Fl oilihbf cfhfril prdyfbtikd sf fhbufhtri il mdmfhtd kf prdyfbtir uhi sjtuibjòh fbdhòmjbi bdh uh `jh kf ikmjhjstribjòh kf lds silkds il jhjbjd kfl pfrídkd kf lis kj`frfhtfs bufhtis. Qiri pdkfr fliodrir fl oilihbf prd`drmi uhi sfrjf kf rfqujsjtd bdmd sdh7 Fl títuld, fl hdmorf kf lf fmprfsi y li `fbei.

 

Qrdyfbbjòh kf lds flfmfhtds kf bipjtil

Fl pit pitrjm rjmdhj dhjd d kf lds prd prdpjf pjftir tirjds jds sdh lds fhb fhbirc ircikd ikds s kf li prd prdyfb yfbbjò bjòh h kf lis kfukis kf lds pisjvds i lircd plizd, fl pitrjmdhjd hftd kf lds prdpjftirjds sjfmprf sf sustfhti sjh bimojir fh li prdyfbbjòh jhjbjil. Fh li `jhihbjibjòh kf lds ibtjvds

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fxjstf fxjs tf uh uhi i kf kfuk uki, i, li bu buil il tj tjfh fhf f bd bdmd md do dogf gftjv tjvd d pr prdy dyfb fbti tirr fl iu iumf mfht htd d kf ld lds s pitrjmdhjds fh li kfuki i lircd plizd piri rfbdmpfhsir li kfuki.  

Ihéljsjs bdmpiritjvd y kfsvjibjdhfs

Lds ihé ihéljs ljsjs js kf kfs kfsvji vjibjò bjòh h sdh iqu iqufll fllds ds fhb fhbdht dhtrik rikd d fh lds kdb kdbumf umfhtd htds s més viljds vi ljdsds ds fh lds prf prfsu supuf pufstd stds. s. Fl ih ihélj éljsjs sjs bdm bdmpir piritj itjvd vd tjf tjfhf hf bdm bdmd d `uh `uhbjò bjòh h li rfvjsibjòh lds prfsupu prfsupufstd fstd y fl êxjtd kf uh hfcdbjd. Rf fhbirc fhbirci i kf li rfvjsjòh kf kfll oilihbf cfhfril y li iouhkihbji kfl f`fbtjvd, Fl mfgdr `ibtdr piri fliodrir fstf prdbfsd kf rfvjsjòh yi quf prftfhkf fxpljbir lis rizdhfs prfsupufstirjis kf biki uhi kf fsti `uhbjòh bdhtiolf. Ld ihéljsjs bdmpiritjvds iyuki i fhbdhtrir lis prdolfmétjbis quf fstéh i`fbtihkd lds hfcdbjds bdh fl prdpòsjtd kf fhbdhtrir li sdlubjòh kfl prdolfmi quf i`fbti tu hfcd hf cdbj bjd d d fm fmpr prfs fsi. i. Fl ih ihél éljs jsjs js kf kf kfsv svji jibj bjòh òh sf fh fhbi birc rci i kf pr prfk fkfb fbjr jr ld lds s prfsupufstds kf li fmprfsi y pdr tihtd iyuki i mihtjfhf uh mfgdr imojfhtf fh fl érfi kf hfcdbjd y uhi mfgdr drci drcihjzibjòh hjzibjòh f fh h lds prfsupufstds.

Fliodrf uh mihuil kf prdbfkjmjfhtds kf bdhtrdl piri fl érfi kf bufhtis pdr  bdorir fh uhi QZMFR kf su bdmuhjkik d ldbiljkik kf rfsjkfhbji.   Ldcd kf fmprfsi

Mihuil kf prdbfkjmjfhtd

Bufhtis pdr bdorir 

 

Qécjhi7 2

  @fbei796-2-?1?9

Bdhbfptd

Li fmprfsi brfbf + Oy Mickilfhi fs uhi líhfi brfiki piri sitjs`ibfr uh mfrbikd kf fsbisds rfbursds bdh li biljkik kf prdkubtds kf prjmfri. Hibf piri cfhfrir  `ufhtfs kf jhcrfsds fh pfrsdhis quf kfsffh pirtjbjpir bdmd rfvfhkfkdrfs kf li mirbi. Ru `uhbjòh prjhbjpil fs eibfr quf fl bioflld tfhci uh répjkd brfbjmjfhtd kir  uh mfgdr vdlumfh f ejkritibjòh. Fsti fmprfsi sf bdhstjtuyò fh dbtuorf kf ?19: y kfskf fhtdhbfs fsté liodrihkd, fsti bdhsti bdh kds subursilfs uhd fh Rihtd Kdmjhcd y dtrd fh pufrtd pliti, bdhsti bdh buitrd trioigikdrfs, sf fliodri kf luhfs i vjfrhfs fh uh edrirjd kf 5 711 im i ;711 pm. Fhtri uh jhcrfsd mfhsuil ;1,111.11 ei sjkd uhi fmprfsi quf i pfsir kf quf fh ilcuhis dbisjdhfs bdhtrif bdhtri tjfmpd sjfmprf dotjfhf oufhd jhcrfsds.

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Dogftjvd

Fh têrmjhd fl dogftjvd kjrfbtd sfrji sfr bdhdbjkd i hjvfl hibjdhil f jhtfrhibjdhil bdmd uhi fmprfsi kf líhfi prdkubtjvi quf bumplf lds rfsultikds quf prdmftf. Qrdpdrbjdhi li jh`drmibjòh kfojkimfhtf rf`frfhtf il mdhtd kf jhcrfsds fhtrihtf fh li fmprfsi y lis l is bufhtis quf i÷h hd eih sjkd picikis y mfhds rfhvilsiki i li bigi.

  _fspdhsiojljkik Fs cfhfrir dpdrtuhjkikfs kf fmplfd bujkihkd i hufstrd prdbfsd prdkubtjvd sf kjsmjhuyi li euflli kf birodhd y bdhtimjhibjòh.

Drcihjzibjòh _filjzih sus liodrfs pdr ftipis yi quf sdld eiy uh pfrsdhil kf trioigd kf ; pfrsdhis, fsti ftipi fs7    

Bdmpri kf mitfrji prjmi y rfvjsjòh kf jhvfhtirjd Mirnftjhc y vfhtis Qrdkubbjòh Cfstjòh kf bdords y rfvjsjòh kf bjfrrf il `jhil kfl mfs.

  Ipljbibjòh kf li bufhti pdr bdorir  Rf ipljbi i trivês kf uh rfcjstrd kf bufhtis pfhkjfhtfs quf ipirfbf fh uh sjstfmi quf rfbjof fl hdmorf silf quf fs fl quf bdhtjfhf tdkis lis jh`drmibjdhfs kf li fmprfsi piri lds kitds bdhtiolfs bdmd `jhihbjfrds. Kdhkf sf rfcjstrih lds cistds, bdstds, prdmdbjdhfs f jhvfhtirjds.

  Qlihfs kf bdhtjhcfhbji Fh lds bisds kf prdkubbjdhfs quf rfsultfh bdh frrdrfs d kiùikds fxjstf uh `dhkd kf bipjtil kfstjhikd piri bisds fh ld quf fxjsti uh kiùd i uh bljfhtf sf vi pdr uhi pòljzi kf sfcurd kf rfspdhsiojljkik bjvjl quf buorjré lds kiùds.

  Pjcjlihbji Rf mihtjfhf uhi vjcjlihbji sdorf lds bljfhtfs mfhsuilmfhtf sfc÷h fl silkd kf ihtjcüfkik quf fs fl quf blisj`jbi lis kfukis quf tjfhfh lds bljfhtfs tdmihkd fh bufhti fl h÷mfrd kf kíi quf tjfhfh li bufhtis sjh sfr picikis.

 Brêkjtds dtdrcikds Fl mdtjvd kf quf lds jhtfrbimojds j htfrbimojds bdmfrbjilfs sdh rfiljzikds bdhtri fl picd. I biki bljfhtf sf lf d`rfbf bdh bdh`jihzi.

9?

 

@ufhtfs utjljziki piri li puoljbjkik Jhsticrim @dllftds jmprfsds

Pildrfs Jhtfcrjkik Bdh`jihzi _fspftd _fspdhsiojljkik

Mjsjòh Rfr líkfr fh fl mfrbikd

Pjsjòh Llfcir i sfr uh prdkubtd ldbil kf fxpdrtibjòh jhtfrhibjdhi jhtfrhibjdhill

Ilbihbf Llfcir eibfr uhi fmprfsi bdhdbjki i hjvfl cfhfril

Mfkjkis prfvfhtjvis  Il mdmfhtd kf kir bdmjfhzd i li fliodribjòh kf fstds prdkubtds sjfmprf sf tdmi fh bufhti utjljzir usir ilcuhds mitfrjilfs prfvfhtjvds. [ilfs bdmd7 Cuihtf, misbirjlli, lfhtfs y oitis piri li fliodribjòh kf lds prdkubtds

 Ejpòtfsjs Li ejpòtfsjs ipljbiki sf ei rfiljzikd sdorf lis hfbfsjkikfs kfl mfrbikd, sf plihtfò quf li _fp÷oljbi Kdmjhjbihi fxjstf ibtuilmfhtf uhi bulturi ljciki i li sfxuiljkik y fl mdrod.  Isí brfimds fl fx`dljihtf i`rdkjsjibd piri sitjs`ibfr fl mdrod y lis hfbfsjkikfs kf bujkikd kf li pjfl.

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Rdlubjdhfs Fl kjhfrd tdmikd kf bigi kfof sfr hdtj`jbikd i trivês kf hdtis y oiubef piri quf fh fl mdmfhtd kf rfiljzir fl bjfrrf d jhvfhtirjd kf lis bufhtis bdorikis hd `iltf kjhfrd.

Pfrj`jbibjòh Kfhtrd kf fsti fmprfsi sf jmplfmfhti fl sjstfmi kf bdhtrdl jhtfrhd piri prdtfcfr  ld lds s jhcr jhcrfs fsds ds kf lis lis pê pêrk rkjk jkis is bi bius usik ikis is pd pdrr ld lds s fr frrd rdrf rfs s jh jhtf tfhb hbjd jdhi hilf lfs s d hd jhtfhbjdhilfs.

 

Bdhblusjòh

Fl trioigd prfsfhtikd i bdhtjhuibjòh, hds pfrmjtjò fstukjir kf mihfri més prd`uhki li sj sjtu tuib ibjò jòh h ib ibtu tuil il fh li qu quf f sf fh fhbu bufh fhtr tri i li fm fmpr prfs fsi i brfb brfbf f +  Oy mickilf mickilfhi. hi. Kuriht Kur ihtf f fst fstf f prd prdbfs bfsd d pdk pdkríi ríimds mds kf kfbjr bjr quf fl mih mihuil uil kf prd prdbfk bfkjmj jmjfht fhtd d kf lis fmprfsis sdh iqufllds kdbumfhtds kf bdhtrdl jhtfrhd quf pfrmjtfh dotfhfr uhi jh`drmibjòh kf mihfri més kftilliki. Fs kf sumi jmpdrtihbji siofr fliodrir y bdhdbfr sdorf fl mihuil kf prdbfkjmjfhtd y ld més jmpdrtihtf fs quf piri lis fmp fmprfsis rfsis y fl bjbld bdhtio bdhtiolf lf sdh kf mubed u usd sd i li edri kf li fliodribjòh kf uhi fmprfsi y b bdmd dmd pufkf kjvjkjrsf lis sdbjfkikfs y su fstrubturi. [imojêh tuvjmds li dpdrtuhjkik kf fstukjir y dotfhfr uh mfgdr bdhdbjmjfhtd ibfrbi kf ld lds s pr prfs fsup upuf ufst stds ds,, si siof ofmd mds s qu quf f lds lds prfs prfsup upuf ufst stds ds sd sdh h uh uhi i ib ibtj tjvj vjki kik k mu muy y jmpdrtihtf kfhtrd kf lis drcihjzibjdhfs, lds prfsupufstd sdh `drmi kftilliki y drcihjziki lds builfs pdsff uh tjfmpd y pfrídkd kftfrmjhikd.

9;

 

 

_fbdmfhkibjdhfs

Fs jmp jmpdrt drtiht ihtf f rfb rfbdmf dmfhki hkirr li jhk jhkici icibjò bjòh h y fl fst fstukj ukjd d il mdm mdmfht fhtd d kf fli fliodr odrir  ir  builqu bui lqujfr jfr tjp tjpd d kf isj isjch chibj ibjòh, òh, pi piri ri quf lis ibt ibtjvj jvjki kikfs kfs pir piri i qu quf f li fli fliodr odribj ibjòh òh bdrrfbtimfhtf y dotfhcih uhi oufhi bilj`jbibjòh. Dtrd puhtd jmpdrtihtf y hfbfsirjd fh uhi jhvfstjcibjòh fs rfiljzir li o÷squfki kf lds flfmfhtds kfsbdhdbjkds ihtf kf li fliodribjòh kf kjbei ibtjvjkik, isí pdkfmds dotfhfr bdhdbjmjfhtd y siofr quf eibfr ihtfs builqujfr sjtuibjòh bdhtiolf, yi quf tdkd ld iprfhkjkd fh biki pfrídkd pufkf sfr muy ÷tjl fh fl `uturd.

96

 

 

Ojoljdcri`íi

`jlf7///B7/Vsfrs/Vsfr/Kdwhldiks/@uhkimfhtds%?1k uhkimfhtds%?1kf%?1bdhtiojljkik%? f%?1bdhtiojljkik%?1JJJ 1JJJ `jlf7///B7/Vsfrs/Vsfr/Kdwhldiks/@ %?1bip:%?1(0).pk`  ettps7//www.bfhtrdvjrtuil.bdm/rfbursds/ojoljdtfbi/pk`/kjrfbbjdhT`jhihbjfri/ ettps7//www.bfhtrdvjrtuil.bdm/rfbursds/ojoljdtfbi/pk`/kjrfb bjdhT`jhihbjfri/ uhjkik9Tpk`9.pk`  ettp7//trjmfstril.uipi.fku.kd/plucjh`jlf.pep/???22;5/mdkTrfsdurbf/bdhtfh ettp7//trjmfstril.uipi.fku.kd/plucjh`jlf.pep/???22;5/md kTrfsdurbf/bdhtfht/9/ t/9/ BDH[IOJLJKIK%?1-%?1edhcrfh%?B%?1 BDH[IOJLJKIK%?1-%? 1edhcrfh%?B%?1eirrjsdh%?B%?1dljvfr% eirrjsdh%?B%?1dljvfr%?1?1%?1?191%?1Dbtivi%?1Fkjbj%B2%O2h.pk`  Mfhkdz Mfhk dzi, i, B. (?11 (?11;) ;).. Qr Qrfs fsup upuf ufst stds ds pi piri ri fm fmpr prfs fsis is kf mi mihu hu`i `ibt btur uri i (9 (9ªª Fk Fk.). .). Oirrihqujlli. Fkjbjdhfs Vhjhdrtf. Ouroihd, Ouroih d, G. (?1 (?116 16). ). Qrf Qrfsup supufs ufstd, td, fh fh`dq `dquf uf kf cf cfstj stjòh, òh, pli plihfi hfibjò bjòh h y bdh bdhtrd trdll kf rfbursds. Our uroi oih hd, Gdr drcf cf.. (12 kf 15 kf ?19? 9?). ). ettp/www.mdhdcri`jis prfsupufstd.bdm

Lds

prf rfsu sup puf ufs std tds s.

Mdhd hdcr cri i`í `íis is..

Mfhkdz Mfhk dzi, i, B. (?11 (?11;) ;).. Qr Qrfs fsup upuf ufst stds ds pi piri ri fm fmpr prfs fsis is kf mi mihu hu`i `ibt btur uri i (9 (9ªª Fk Fk.). .). Oirrihqujlli.

90

 

  Fvjkfhbjis

93

 

95

 

 

Ihfxds

9:

 

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