{"id":6399,"date":"2026-05-15T11:54:47","date_gmt":"2026-05-15T09:54:47","guid":{"rendered":"https:\/\/tulipemedia.com\/?p=6399"},"modified":"2026-05-15T11:56:24","modified_gmt":"2026-05-15T09:56:24","slug":"exercice-compte-de-resultat-sig-caf","status":"publish","type":"post","link":"https:\/\/tulipemedia.com\/ar\/exercice-compte-de-resultat-sig-caf\/","title":{"rendered":"\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629: \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u0633\u0628 \u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0648\u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0648\u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a)"},"content":{"rendered":"<p>\u0627\u0644\u0622\u0646 \u0648\u0642\u062f \u0623\u062d\u0631\u0632\u0646\u0627 \u062a\u0642\u062f\u0645\u0627\u064b \u062c\u064a\u062f\u0627\u064b \u0641\u064a <a href=\"https:\/\/tulipemedia.com\/ar\/cours-gestion-entreprise\/\">\u062f\u0648\u0631\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 (\u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0645\u0644\u062e\u0635\u0647\u0627 \u0647\u0646\u0627)<\/a>, \u0623\u0642\u062a\u0631\u062d \u0623\u0646 \u062a\u0642\u0648\u0645\u0648\u0627 \u0628\u0625\u062c\u0631\u0627\u0621 \u062a\u0645\u0631\u064a\u0646 \u0645\u0635\u062d\u062d \u0643\u0627\u0645\u0644 \u0645\u062e\u0635\u0635 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 (\u0628\u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u062a\u0647 \u0648\u0648\u0638\u064a\u0641\u062a\u0647)\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0648\u0633\u064a\u0637\u0629.<\/p>\n<p>\u064a\u064f\u0639\u062f\u0651 \u0641\u0647\u0645 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u062c\u0632\u0621\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0645\u0646 \u0623\u064a \u0645\u0646\u0647\u062c \u062f\u0631\u0627\u0633\u064a \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u064a\u062c\u062f \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0637\u0644\u0627\u0628 \u0635\u0639\u0648\u0628\u0629 \u0641\u064a \u0641\u0647\u0645 \u0627\u0644\u0631\u0648\u0627\u0628\u0637 \u0628\u0648\u0636\u0648\u062d \u0628\u064a\u0646 \u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p>\u064a\u0642\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062a\u0645\u0631\u064a\u0646 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0639\u0645\u0644\u064a\u0629 \u0643\u0627\u0645\u0644\u0629 \u0644\u062a\u062a\u062f\u0631\u0628 \u0639\u0644\u064a\u0647\u0627: 15 \u0633\u0624\u0627\u0644\u0627\u064b\u060c 6 \u0623\u062c\u0632\u0627\u0621\u060c \u062e\u064a\u0637 \u0645\u0634\u062a\u0631\u0643 \u0648\u0627\u062d\u062f (\u0645\u0635\u0646\u0639 \u0628\u0633\u0643\u0648\u064a\u062a \u062d\u0631\u0641\u064a \u062e\u064a\u0627\u0644\u064a\u060c L&#039;Atelier du Go\u00fbt) \u0648\u062d\u0644 \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629 \u064a\u0634\u0631\u062d \u0643\u0644 \u062e\u0637 \u0645\u0646 \u062e\u0637\u0648\u0637 \u0627\u0644\u062a\u0641\u0643\u064a\u0631.<\/p>\n<p>\u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c: \u0625\u0639\u0627\u062f\u0629 \u0628\u0646\u0627\u0621 \u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0648\u062d\u0633\u0627\u0628 \u0633\u0639\u0631 \u0627\u0644\u062a\u0643\u0644\u0641\u0629\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u062d\u0633\u0627\u0628\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0631\u0629\u060c \u0648\u0645\u0648\u0627\u0632\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0648\u0633\u064a\u0637\u0629 (SIG)\u060c \u0648\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0630\u0627\u062a\u064a (CAF) \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0628\u0627\u0644\u0646\u0633\u0628.<\/p>\n<p>\u062e\u0635\u0635 \u062d\u0648\u0627\u0644\u064a 75 \u062f\u0642\u064a\u0642\u0629 \u0644\u0625\u0643\u0645\u0627\u0644\u0647 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644\u060c \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0645\u0647 \u0643\u0623\u062f\u0627\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0641\u062a\u0627\u062d \u0627\u0644\u0625\u062c\u0627\u0628\u0627\u062a \u0645\u0628\u0627\u0634\u0631\u0629.<\/p>\n<p><!-- ============================================================\n     EXERCICE : L'ATELIER DU GO\u00dbT \u2014 VERSION ENRICHIE\n     Compte de r\u00e9sultat par nature, par fonction, SIG et CAF\n     ============================================================ --><\/p>\n<div style=\"font-family: Georgia, 'Times New Roman', serif; max-width: 820px; margin: 0 auto; line-height: 1.6; color: #2c3e50;\">\n<h2 style=\"border-bottom: 3px solid #8b5a3c; padding-bottom: 10px; color: #5d3a1f;\">\n    \u062a\u0645\u0631\u064a\u0646 - \u0648\u0631\u0634\u0629 \u0627\u0644\u062a\u0630\u0648\u0642<br \/>\n  <\/h2>\n<p style=\"font-style: italic; color: #7a6a5d; margin-top: -5px;\">\n    \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u062d\u0633\u0628 \u0627\u0644\u0637\u0628\u064a\u0639\u0629\u060c \u0648\u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629\u060c \u0648\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0648\u0633\u064a\u0637\u0629\u060c \u0648\u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a\n  <\/p>\n<p>  <!-- L\u00c9GENDE DIFFICULT\u00c9 --><\/p>\n<div style=\"background-color: #f0e9df; padding: 10px 15px; margin: 15px 0; border-radius: 4px; font-size: 0.92em;\">\n    <strong>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0635\u0639\u0648\u0628\u0629:<\/strong> \u2605 \u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u0627\u0634\u0631 | \u2605\u2605 \u0627\u0633\u062a\u062f\u0644\u0627\u0644 | \u2605\u2605\u2605 \u062a\u062d\u0644\u064a\u0644 \/ \u062a\u0631\u0643\u064a\u0628\n  <\/div>\n<p>  <!-- CONTEXTE --><\/p>\n<div style=\"background-color: #fdf7f0; border-left: 4px solid #8b5a3c; padding: 15px 20px; margin: 20px 0; border-radius: 4px;\">\n<p style=\"margin: 0;\"><strong>\u0633\u064a\u0627\u0642 -<\/strong> &quot;\u0623\u062a\u064a\u0644\u064a\u0647 \u062f\u0648 \u063a\u0648&quot; \u0645\u0635\u0646\u0639\u064c \u062d\u0631\u0641\u064a\u064c\u0651 \u0644\u0644\u0628\u0633\u0643\u0648\u064a\u062a\u060c \u064a\u064f\u0646\u062a\u062c \u0639\u0644\u0628\u064b\u0627 \u0645\u0646 \u0627\u0644\u0628\u0633\u0643\u0648\u064a\u062a \u0627\u0644\u0641\u0627\u062e\u0631 (\u0628\u0633\u0643\u0648\u064a\u062a \u0627\u0644\u0632\u0628\u062f\u0629 \u0645\u0639 \u0627\u0644\u0641\u0648\u0627\u0643\u0647 \u0627\u0644\u0645\u062c\u0641\u0641\u0629 \u0648\u0627\u0644\u0634\u0648\u0643\u0648\u0644\u0627\u062a\u0629 \u0627\u0644\u062f\u0627\u0643\u0646\u0629). \u064a\u0636\u0645 \u0627\u0644\u0645\u0635\u0646\u0639 \u0641\u0631\u064a\u0642 \u0625\u0646\u062a\u0627\u062c\u060c \u0648\u0641\u0631\u064a\u0642 \u0645\u0628\u064a\u0639\u0627\u062a \u0635\u063a\u064a\u0631\u060c \u0648\u0642\u0633\u0645\u064b\u0627 \u0625\u062f\u0627\u0631\u064a\u064b\u0627. \u0633\u062a\u0643\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u0627\u064b \u0639\u0646 \u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0628\u0635\u064a\u063a\u062a\u064a\u0647 (\u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0645\u0644 \u0648\u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629)\u060c \u062b\u0645 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621.<\/p>\n<\/p><\/div>\n<p><strong>\u0633\u0639\u0631 \u0628\u064a\u0639 \u0639\u0644\u0628\u0629 \u0627\u0644\u0628\u0633\u0643\u0648\u064a\u062a:<\/strong> 22 \u20ac<\/p>\n<p>  <!-- TABLEAU MP --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0629 \u0644\u0643\u0644 \u0635\u0646\u062f\u0648\u0642<\/h3>\n<p style=\"font-size: 0.95em; color: #6c6c6c;\">\n    \u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0628\u064a\u0631 \u0639\u0646 \u0627\u0644\u0623\u0633\u0647\u0645 \u0628\u0640 <em>\u0645\u0643\u0627\u0641\u0626\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642<\/em> (\u0643\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0635\u0646\u0639 \u0639\u062f\u062f \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647).\n  <\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 760px; margin: 15px 0; box-shadow: 0 1px 3px rgba(0,0,0,0.1);\">\n<thead>\n<tr style=\"background-color: #8b5a3c; color: white;\">\n<th style=\"text-align: left; padding: 12px; border: 1px solid #6e4730;\">\u0645\u0648\u0627\u062f \u062e\u0627\u0645<\/th>\n<th style=\"text-align: center; padding: 12px; border: 1px solid #6e4730;\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0644\u0628\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629 (\u20ac)<\/th>\n<th style=\"text-align: center; padding: 12px; border: 1px solid #6e4730;\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a<\/th>\n<th style=\"text-align: center; padding: 12px; border: 1px solid #6e4730;\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u062f\u0642\u064a\u0642 \u0639\u0636\u0648\u064a T55<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">0,80<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1 400<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">2 100<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0632\u0628\u062f\u0629 PDO<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1,20<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">850<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">650<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0633\u0643\u0631 \u0627\u0644\u0642\u0635\u0628 + \u0641\u0627\u0646\u064a\u0644\u064a\u0627<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">0,40<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1 100<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1 450<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0634\u0648\u0643\u0648\u0644\u0627\u062a\u0629 \u062f\u0627\u0643\u0646\u0629 70 %<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1,10<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">700<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">950<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>  <!-- DONN\u00c9ES D'ACTIVIT\u00c9 --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u0625\u0646\u062a\u0627\u062c \u0648\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u0627\u0645\u0629 \u0627\u0644\u0635\u0646\u0639<\/h3>\n<ul style=\"background-color: #fdf7f0; padding: 15px 35px; border-radius: 4px;\">\n<li>\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062a\u0645\u0631\u064a\u0646: <strong>14000 \u0635\u0646\u062f\u0648\u0642<\/strong><\/li>\n<li>\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a \u0645\u0646 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062c\u0627\u0647\u0632\u0629: <strong>1800 \u0648\u062d\u062f\u0629<\/strong><\/li>\n<li>\u0627\u0644\u0643\u0645\u064a\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0645\u0646 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062c\u0627\u0647\u0632\u0629: <strong>2600 \u0648\u062d\u062f\u0629<\/strong><\/li>\n<\/ul>\n<p>  <!-- CHARGES DE PERSONNEL VENTIL\u00c9ES --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 (\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0633\u0646\u0648\u064a\u0629)<\/h3>\n<p>\u062a\u0645\u062b\u0644 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 <strong>45 %<\/strong> \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0648\u0627\u062a\u0628.<\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 600px; margin: 15px 0;\">\n<thead>\n<tr style=\"background-color: #8b5a3c; color: white;\">\n<th style=\"text-align: left; padding: 10px; border: 1px solid #6e4730;\">\u0648\u0638\u064a\u0641\u0629<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 (\u0628\u0627\u0644\u064a\u0648\u0631\u0648)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0637\u0627\u0642\u0645 \u0627\u0644\u0625\u0646\u062a\u0627\u062c (\u0648\u0631\u0634\u0629 \u0627\u0644\u0639\u0645\u0644)<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">52 000<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0645\u0648\u0638\u0641\u0648 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">28 000<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0627\u0644\u0637\u0627\u0642\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">18 000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>  <!-- AUTRES CHARGES EXTERNES --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h3>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; margin: 15px 0;\">\n<thead>\n<tr style=\"background-color: #8b5a3c; color: white;\">\n<th style=\"text-align: left; padding: 10px; border: 1px solid #6e4730;\">\u0637\u0628\u064a\u0639\u0629<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u0627\u0644\u0645\u0628\u0644\u063a (\u20ac)<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u062a\u0643\u0644\u064a\u0641<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0625\u064a\u062c\u0627\u0631 \u0648\u0631\u0634\u0629 \u0639\u0645\u0644<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">14 000<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u0625\u0646\u062a\u0627\u062c<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0627\u0644\u0637\u0627\u0642\u0629 (\u0648\u0631\u0634\u0629 \u0639\u0645\u0644)<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">6 200<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u0625\u0646\u062a\u0627\u062c<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0627\u0644\u0646\u0642\u0644 \u0645\u062a\u0627\u062d \u0644\u0644\u0628\u064a\u0639<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">4 800<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u062a\u062c\u0627\u0631\u064a<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0625\u0639\u0644\u0627\u0646<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">5 500<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u062a\u062c\u0627\u0631\u064a<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">3 500<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u0625\u062f\u0627\u0631\u0629<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0644\u0648\u0627\u0632\u0645 \u0645\u0643\u062a\u0628\u064a\u0629<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">1 200<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u0625\u062f\u0627\u0631\u0629<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>  <!-- IMMOBILISATIONS ET AMORTISSEMENTS --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643<\/h3>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 760px; margin: 15px 0;\">\n<thead>\n<tr style=\"background-color: #8b5a3c; color: white;\">\n<th style=\"text-align: left; padding: 10px; border: 1px solid #6e4730;\">\u0627\u0644\u062a\u062b\u0628\u064a\u062a<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630 (\u20ac)<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u0641\u062a\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/th>\n<th style=\"text-align: center; padding: 10px; border: 1px solid #6e4730;\">\u062a\u0643\u0644\u064a\u0641<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0641\u0631\u0646 \u062d\u0631\u0627\u0631\u064a<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">95 000<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">20 \u0639\u0627\u0645\u064b\u0627<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u0625\u0646\u062a\u0627\u062c<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0633\u064a\u0627\u0631\u0629 \u062a\u062c\u0627\u0631\u064a\u0629<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">18 000<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u062a\u062c\u0627\u0631\u064a<\/td>\n<\/tr>\n<tr style=\"background-color: #fdf7f0;\">\n<td style=\"padding: 10px; border: 1px solid #d4c4b0;\">\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">6 000<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">3 \u0633\u0646\u0648\u0627\u062a<\/td>\n<td style=\"text-align: center; padding: 10px; border: 1px solid #d4c4b0;\">\u0625\u062f\u0627\u0631\u0629<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>  <!-- AUTRES INFOS --><\/p>\n<h3 style=\"color: #5d3a1f; margin-top: 30px;\">\u0639\u0645\u0644\u064a\u0627\u062a \u0623\u062e\u0631\u0649 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h3>\n<ul style=\"background-color: #fdf7f0; padding: 15px 35px; border-radius: 4px;\">\n<li>\u0628\u064a\u0639 \u0641\u0631\u0646 \u0627\u0644\u062d\u0645\u0644 \u0627\u0644\u062d\u0631\u0627\u0631\u064a (\u0627\u0644\u0630\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647 \u0642\u0628\u0644 4 \u0633\u0646\u0648\u0627\u062a) \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 <strong>82 000 \u20ac<\/strong><\/li>\n<li>\u0631\u0633\u0648\u0645 \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0636: \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0623\u0635\u0644\u064a \u0627\u0644\u0645\u0633\u062a\u062d\u0642 <strong>24 000 \u20ac<\/strong>, \u060c \u0645\u0639\u062f\u0644 <strong>4,5 %<\/strong><\/li>\n<li>\u0645\u0639\u062f\u0644\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a: <strong>35 %<\/strong><\/li>\n<\/ul>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 1 : RECONSTITUTION DES FLUX\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0648\u0644 - \u0625\u0639\u0627\u062f\u0629 \u0628\u0646\u0627\u0621 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a <span style=\"font-size:0.85em;\">\u2605<\/span><\/h3>\n<p>  <!-- Q1 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>1.<\/strong> \u062d\u062f\u062f \u0643\u0645\u064a\u0629 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0641\u0639\u0644\u064a\u064b\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0645\u0631\u064a\u0646 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u0627\u0645\u0629 \u0627\u0644\u0635\u0646\u0639 (\u0628\u0627\u0644\u0648\u062d\u062f\u0627\u062a).<\/p>\n<p>\u0639\u062f\u062f \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0628\u0627\u0639\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u0648\u062d\u062f\u0627\u062a\n    <\/p>\n<p>\u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u0648\u062d\u062f\u0627\u062a\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q2 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>2.<\/strong> \u0627\u062d\u0633\u0628 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0633\u064a\u062a\u0645 \u062a\u0646\u0627\u0648\u0644 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646 \u0641\u064a \u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062e\u0627\u0645\u0633.<\/p>\n<p>\u0631\u0628\u062d:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q3 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>3.<\/strong> \u0623\u0639\u062f \u062d\u0633\u0627\u0628 \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p>\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645:<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q4 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>4.<\/strong> \u0627\u062d\u0633\u0628 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 (\u0648\u0641\u0642\u064b\u0627 \u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0629 PCG: \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a - \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a).<\/p>\n<p>\u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 2 : CO\u00dbT DE REVIENT DE PRODUCTION\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a - \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c <span style=\"font-size:0.85em;\">\u2605\u2605<\/span><\/h3>\n<p>  <!-- Q5 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>5.<\/strong> \u0627\u062d\u0633\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0639\u0644\u0628\u0629 \u0628\u0633\u0643\u0648\u064a\u062a \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062a\u0643\u0627\u0645\u0644 <em>\u0628\u0634\u0643\u0644 \u0641\u0631\u064a\u062f<\/em> \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c: \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0648\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0648\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0625\u0646\u062a\u0627\u062c. \u0627\u0633\u062a\u0646\u062a\u062c \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646.<\/p>\n<p>\u0633\u0639\u0631 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0648\u062d\u062f\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 3 : COMPTE DE R\u00c9SULTAT PAR NATURE\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 3 - \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u062d\u0633\u0628 \u0627\u0644\u0637\u0628\u064a\u0639\u0629 <span style=\"font-size:0.85em;\">\u2605\u2605<\/span><\/h3>\n<p>  <!-- Q6 --><\/p>\n<div style=\"margin: 25px 0; background-color: #fdf7f0; padding: 20px; border-radius: 6px; border: 1px solid #e0d0b8;\">\n<p><strong>6.<\/strong> \u0642\u0645 \u0628\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u0633\u0628 \u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u0643\u0645\u0627\u0644 \u0627\u0644\u0628\u0646\u0648\u062f \u0623\u062f\u0646\u0627\u0647.<\/p>\n<p>\u062a\u0645 \u0628\u064a\u0639 \u0627\u0644\u0625\u0646\u062a\u0627\u062c:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>+ \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u0645\u062e\u0631\u062c\u0627\u062a \u0627\u0644\u062a\u0645\u0631\u064a\u0646:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 (\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a + \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0628\u064a\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0648\u0644\u064a \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0642\u064a\u0627\u0633\u064a):<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 (\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a):<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 (\u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u0638\u0627\u0626\u0641):<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u0641\u0627\u0626\u0636 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (EBE):<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (\u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a):<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062d\u0627\u0644\u064a \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u00b1 \u0646\u062a\u064a\u062c\u0629 \u063a\u064a\u0631 \u0645\u062a\u0643\u0631\u0631\u0629 (\u0631\u0628\u062d \u0623\u0648 \u062e\u0633\u0627\u0631\u0629 \u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u0635\u0631\u0641):<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 4 : COMPTE DE R\u00c9SULTAT PAR FONCTION\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 4 - \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 <span style=\"font-size:0.85em;\">\u2605\u2605\u2605<\/span><\/h3>\n<p style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; font-size: 0.95em;\">\n    <strong>\u062a\u0630\u0643\u064a\u0631 \u0645\u0646\u0647\u062c\u064a:<\/strong> \u0641\u064a \u0627\u0644\u0639\u0631\u0636 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 (\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\/\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0623\u0646\u062c\u0644\u0648 \u0633\u0627\u0643\u0633\u0648\u0646\u064a)\u060c \u064a\u062a\u0645 \u0625\u0639\u0627\u062f\u0629 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0641\u0642\u064b\u0627 \u0644\u0640 <em>\u0648\u062c\u0647\u0629<\/em> (\u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0648\u0627\u0644\u062a\u062c\u0627\u0631\u0629\u060c \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629) \u0648\u0644\u0645 \u062a\u0639\u062f \u0648\u0641\u0642\u064b\u0627 \u0644\u0640 <em>\u0637\u0628\u064a\u0639\u0629<\/em>. \u062a\u0634\u0645\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (CPV) \u062c\u0645\u064a\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u0639\u0644\u064a\u0627\u064b.\n  <\/p>\n<p>  <!-- Q7 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>7.<\/strong> \u0627\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (CPV) \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0648\u062d\u062f\u0629 \u0648\u0639\u062f\u062f \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0628\u0627\u0639\u0629.<\/p>\n<p>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0639\u0629:<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q8 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>8.<\/strong> \u0627\u062d\u0633\u0628 \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 (\u0645\u0648\u0638\u0641\u0648 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 + \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 + \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0643\u0644 \u0648\u0638\u064a\u0641\u0629).<\/p>\n<p>\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q9 --><\/p>\n<div style=\"margin: 25px 0; background-color: #fdf7f0; padding: 20px; border-radius: 6px; border: 1px solid #e0d0b8;\">\n<p><strong>9.<\/strong> \u0642\u0645 \u0628\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0648\u0635\u0648\u0644\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a.<\/p>\n<p>\u0631\u0628\u062d:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0639\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u2013 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>= \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q10 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>10.<\/strong> \u062a\u062d\u0642\u0642 \u0645\u0646 \u0623\u0646 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u062d\u0633\u0628 \u0627\u0644\u062f\u0627\u0644\u0629 \u0645\u0637\u0627\u0628\u0642\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u0637\u0628\u064a\u0639\u0629. \u0627\u0634\u0631\u062d \u0623\u0635\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 (\u062a\u0644\u0645\u064a\u062d: \u0636\u0639 \u0641\u064a \u0627\u0639\u062a\u0628\u0627\u0631\u0643 \u062f\u0648\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0631\u062c\u0629).<\/p>\n<p>    <textarea style=\"width: 100%; max-width: 800px; height: 100px; padding: 10px; font-family: Georgia, serif; font-size: 1em; border: 1px solid #b89968; border-radius: 4px; margin-top: 8px;\"><\/textarea>\n  <\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 5 : CESSION ET CAF\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 5 - \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0630\u0627\u062a\u064a <span style=\"font-size:0.85em;\">\u2605\u2605<\/span><\/h3>\n<p>  <!-- Q11 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>11.<\/strong> \u0627\u062d\u0633\u0628 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0644\u0641\u0631\u0646 \u0627\u0644\u062d\u0645\u0644 \u0627\u0644\u062d\u0631\u0627\u0631\u064a \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u062e\u0644\u0635 \u0645\u0646\u0647\u060c \u062b\u0645 \u0627\u062d\u0633\u0628 \u0627\u0644\u0631\u0628\u062d (\u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629) \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062d\u0642\u0642.<\/p>\n<p>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>\u0627\u0644\u0631\u0628\u062d (\u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629) \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a \u0639\u0646\u062f \u0627\u0644\u062a\u0635\u0631\u0641:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q12 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>12.<\/strong> \u0627\u062d\u0633\u0628 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (CFO) \u0644\u0644\u0633\u0646\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 (\u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644) \u062b\u0645 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0637\u0631\u062d\u064a\u0629 (\u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643). \u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0637\u064a \u0643\u0644\u062a\u0627 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0646\u0641\u0633 \u0627\u0644\u0646\u062a\u064a\u062c\u0629.<\/p>\n<p>\u0637\u0631\u064a\u0642\u0629 CAF (\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0631\u0627\u0643\u0645\u064a\u0629: \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 + \u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a - \u0645\u0643\u0627\u0633\u0628 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0639\u0646\u062f \u0627\u0644\u062a\u0635\u0631\u0641):<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<p>CAF (\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0637\u0631\u062d: \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 - \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 - \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629):<br \/>\n      <input type=\"text\" style=\"width: 300px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> \u20ac\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ======================================================\n       PARTIE 6 : ANALYSE DE LA PERFORMANCE\n       ====================================================== --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0633\u0627\u062f\u0633 - \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 <span style=\"font-size:0.85em;\">\u2605\u2605\u2605<\/span><\/h3>\n<p>  <!-- Q13 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>13.<\/strong> \u0627\u062d\u0633\u0628 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0648\u0639\u0644\u0642 \u0639\u0644\u0649 \u0643\u0644 \u0645\u0646\u0647\u0627 \u0641\u064a \u062c\u0645\u0644\u062a\u064a\u0646 \u0623\u0648 \u062b\u0644\u0627\u062b \u062c\u0645\u0644.<\/p>\n<p>\u0645\u0639\u062f\u0644 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \/ \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a):<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<p>\u0645\u0639\u062f\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \/ \u0627\u0644\u0625\u0646\u062a\u0627\u062c):<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<p>\u0645\u0639\u062f\u0644 \u0647\u0627\u0645\u0634 EBITDA (EBITDA \/ \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a):<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<p>\u062a\u0623\u062b\u064a\u0631 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629:<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<p>\u0645\u0639\u062f\u0644 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a (\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \/ \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a):<br \/>\n      <input type=\"text\" style=\"width: 240px; padding: 6px; border: 1px solid #b89968; border-radius: 3px; margin-top: 4px;\"> %\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q14 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>14.<\/strong> \u0645\u0644\u062e\u0635: \u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u064f\u0639\u0644\u0651\u0645\u0643 \u0625\u064a\u0627\u0647 \u0627\u0644\u0639\u0631\u0636 \u0628\u0637\u0628\u064a\u0639\u062a\u0647 \u0648\u0627\u0644\u0630\u064a \u0644\u0645 \u062a\u0643\u0646 \u0644\u062a\u0631\u0627\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0648\u0638\u064a\u0641\u062a\u0647 (\u0648\u0627\u0644\u0639\u0643\u0633 \u0635\u062d\u064a\u062d)\u061f \u0645\u0627 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u064f\u0642\u062f\u0651\u0645\u0647\u0627 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627 \u0644\u0642\u0627\u0626\u062f &quot;\u0623\u062a\u064a\u0644\u064a\u0647 \u062f\u0648 \u063a\u0648&quot;\u061f <em>(\u0645\u0646 4 \u0625\u0644\u0649 6 \u0623\u0633\u0637\u0631)<\/em><\/p>\n<p>    <textarea style=\"width: 100%; max-width: 800px; height: 130px; padding: 10px; font-family: Georgia, serif; font-size: 1em; border: 1px solid #b89968; border-radius: 4px; margin-top: 8px;\"><\/textarea>\n  <\/div>\n<p>  <!-- Q15 --><\/p>\n<div style=\"margin: 25px 0;\">\n<p><strong>15.<\/strong> \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627\u060c \u062d\u062f\u062f <strong>\u0631\u0627\u0641\u0639\u062a\u0627\u0646 \u0623\u0633\u0627\u0633\u064a\u062a\u0627\u0646 \u0644\u0644\u062a\u0646\u0641\u064a\u0630<\/strong> \u0645\u0627 \u0627\u0644\u0630\u064a \u062a\u0642\u062a\u0631\u062d\u0647 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u064a\u0631 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0644\u0640 L&#039;Atelier du Go\u00fbt\u061f \u0628\u0631\u0631 \u0627\u062e\u062a\u064a\u0627\u0631\u0643 \u0628\u0627\u0644\u0623\u0631\u0642\u0627\u0645. <em>(\u0645\u0646 5 \u0625\u0644\u0649 8 \u0623\u0633\u0637\u0631)<\/em><\/p>\n<p>    <textarea style=\"width: 100%; max-width: 800px; height: 160px; padding: 10px; font-family: Georgia, serif; font-size: 1em; border: 1px solid #b89968; border-radius: 4px; margin-top: 8px;\"><\/textarea>\n  <\/div>\n<p>  <!-- PIED DE PAGE --><\/p>\n<p style=\"font-size: 0.88em; color: #7a6a5d; margin-top: 40px; padding-top: 15px; border-top: 1px solid #d4c4b0; font-style: italic;\">\n    \u062a\u0645\u0631\u064a\u0646 \u0623\u0635\u0644\u064a \u0645\u0635\u0645\u0645 \u0644\u062f\u0648\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a (\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \/ \u0643\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644). \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0642\u062f\u0631: 75 \u062f\u0642\u064a\u0642\u0629.\n  <\/p>\n<\/div>\n<p><!-- ============================================================\n     FIN DE L'EXERCICE\n     ============================================================ --><\/p>\n<p><!-- ============================================================\n     CORRIG\u00c9 D\u00c9TAILL\u00c9 : L'ATELIER DU GO\u00dbT\n     Avec explications p\u00e9dagogiques pour d\u00e9butants\n     ============================================================ --><\/p>\n<div style=\"font-family: Georgia, 'Times New Roman', serif; max-width: 820px; margin: 0 auto; line-height: 1.6; color: #2c3e50;\">\n<h2 style=\"border-bottom: 3px solid #8b5a3c; padding-bottom: 10px; color: #5d3a1f;\">\n    \u0645\u0641\u062a\u0627\u062d \u0627\u0644\u0625\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0641\u0635\u0644 - \u0648\u0631\u0634\u0629 \u0627\u0644\u062a\u0630\u0648\u0642<br \/>\n  <\/h2>\n<p style=\"font-style: italic; color: #7a6a5d; margin-top: -5px;\">\n    \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0648\u062d\u0627\u062a \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629\u060c \u0644\u0641\u0647\u0645 \u0627\u0644\u0645\u0646\u0637\u0642 \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644\n  <\/p>\n<p>  <!-- AVANT-PROPOS P\u00c9DAGOGIQUE --><\/p>\n<div style=\"background-color: #fff8e1; border-left: 4px solid #d4a017; padding: 15px 20px; margin: 25px 0; border-radius: 4px;\">\n<p style=\"margin: 0 0 10px 0;\"><strong>\ud83d\udca1 \u0642\u0628\u0644 \u0623\u0646 \u0646\u0628\u062f\u0623 \u2014 \u0627\u0644\u0645\u0646\u0637\u0642 \u0627\u0644\u0639\u0627\u0645<\/strong><\/p>\n<p style=\"margin: 0;\">\u062a\u064f\u0644\u062e\u0635 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u062c\u0645\u064a\u0639 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0633\u0646\u0629. \u0648\u064a\u0648\u062c\u062f \u0645\u0646\u0647\u0627 \u0634\u0643\u0644\u0627\u0646:<\/p>\n<ul style=\"margin: 10px 0 0 0;\">\n<li><strong>\u0628\u0637\u0628\u064a\u0639\u062a\u0647\u0627<\/strong> (\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0641\u0631\u0646\u0633\u064a PCG): \u064a\u062a\u0645 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0623\u062d\u0645\u0627\u0644 \u0648\u0641\u0642\u064b\u0627 \u0644\u0640 <em>\u0645\u0627 \u0647\u0645 \u0639\u0644\u064a\u0647<\/em> (\u0627\u0644\u0645\u0648\u0627\u062f\u060c \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u060c \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643). \u0648\u0647\u0630\u0627 \u0645\u0641\u064a\u062f \u0644\u0641\u0647\u0645 <em>\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0643\u0644\u0641\u0629<\/em>.<\/li>\n<li><strong>\u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629<\/strong> (\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629): \u062a\u064f\u0635\u0646\u0641 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0641\u0642\u064b\u0627 \u0644\u0640 <em>\u0645\u0627 \u0647\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0627\u062a\u0647\u0627\u061f<\/em> (\u0644\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0648\u0627\u0644\u0628\u064a\u0639\u060c \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629). \u0647\u0630\u0627 \u0645\u0641\u064a\u062f \u0644\u0644\u0641\u0647\u0645 <em>\u062d\u064a\u062b \u064a\u062a\u0645 \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0642\u064a\u0645\u0629 \u0623\u0648 \u0627\u0633\u062a\u0647\u0644\u0627\u0643\u0647\u0627<\/em>.<\/li>\n<\/ul>\n<p style=\"margin: 10px 0 0 0;\">\u0643\u0644\u0627\u0647\u0645\u0627 \u064a\u0624\u062f\u064a \u062d\u062a\u0645\u0627\u064b \u0625\u0644\u0649 <strong>\u0646\u0641\u0633 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629<\/strong> \u0625\u0646\u0647\u0627 \u0645\u062c\u0631\u062f \u0637\u0631\u064a\u0642\u062a\u0627\u0646 \u0644\u0639\u0631\u0636 \u0646\u0641\u0633 \u0627\u0644\u0623\u0631\u0642\u0627\u0645.<\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 1 \u2014 RECONSTITUTION DES FLUX\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0648\u0644 - \u0625\u0639\u0627\u062f\u0629 \u0628\u0646\u0627\u0621 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a<\/h3>\n<p>  <!-- Q1 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 1 - \u0639\u062f\u062f \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0648\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0645\u0646\u0637\u0642<\/strong><\/p>\n<p style=\"margin: 0;\">\u0639\u0646\u062f \u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642\u060c \u0642\u062f \u062a\u062d\u062f\u062b \u0644\u0647\u0627 \u062b\u0644\u0627\u062b\u0629 \u0623\u0645\u0648\u0631: \u0625\u0645\u0627 \u0623\u0646\u0647\u0627 \u0643\u0627\u0646\u062a \u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629\u060c \u0623\u0648 \u062a\u0645 \u0625\u0646\u062a\u0627\u062c \u0635\u0646\u0627\u062f\u064a\u0642 \u062c\u062f\u064a\u062f\u0629\u060c \u0623\u0648 \u062a\u0628\u0642\u0649 \u0645\u0646\u0647\u0627 \u0628\u0639\u0636 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629. \u0645\u0627 \u0644\u062f\u064a\u0646\u0627 <em>\u0645\u064f\u0628\u0627\u0639<\/em>, \u0647\u0630\u0627 \u0645\u0627 \u0635\u062f\u0631 \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0628\u0633\u0627\u0637\u0629. \u0644\u0630\u0627:<\/p>\n<p style=\"margin: 8px 0 0 0; text-align: center; font-family: 'Courier New', monospace; background: white; padding: 8px; border-radius: 3px;\">\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a = \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a + \u0627\u0644\u0625\u0646\u062a\u0627\u062c - \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/p>\n<\/p><\/div>\n<p><strong>\u0637\u0644\u0628 :<\/strong><\/p>\n<ul>\n<li>\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a: 1800 \u0635\u0646\u062f\u0648\u0642<\/li>\n<li>\u0627\u0644\u0625\u0646\u062a\u0627\u062c: 14000 \u0635\u0646\u062f\u0648\u0642<\/li>\n<li>\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a: 2600 \u0635\u0646\u062f\u0648\u0642<\/li>\n<\/ul>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u0639\u062f\u062f \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 = 1800 + 14000 - 2600 = <strong>13200 \u0648\u062d\u062f\u0629<\/strong><br \/>\n      \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 PF = \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a - \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a = 2600 - 1800 = <strong>+800 \u0648\u062d\u062f\u0629<\/strong>\n    <\/p>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u0645\u0644\u0627\u062d\u0638\u0629: \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0625\u064a\u062c\u0627\u0628\u064a \u0644\u0623\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0642\u062f \u0627\u0632\u062f\u0627\u062f. \u0623\u0646\u062a\u062c\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0643\u062b\u0631 \u0645\u0645\u0627 \u0628\u0627\u0639\u062a\u060c \u0648\u0628\u0642\u064a \u0627\u0644\u0641\u0627\u0626\u0636 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646. \u0633\u0646\u0631\u0649 \u0641\u0648\u0631\u0627\u064b \u0623\u0647\u0645\u064a\u0629 \u0630\u0644\u0643.<\/em><\/p>\n<\/p><\/div>\n<p>  <!-- Q2 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 \u0627\u0644\u062b\u0627\u0646\u064a - \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0645\u0646\u0637\u0642<\/strong> \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0647\u064a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u0623\u062a\u064a \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a. \u0628\u0628\u0633\u0627\u0637\u0629\u060c \u0627\u0636\u0631\u0628 \u0627\u0644\u0643\u0645\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u064a \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639.<\/p>\n<\/p><\/div>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      CA = 13200 \u0635\u0646\u062f\u0648\u0642 \u00d7 22 \u064a\u0648\u0631\u0648 = <strong>290 400 \u20ac<\/strong>\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q3 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 3 - \u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0645\u0646\u0637\u0642<\/strong><\/p>\n<p style=\"margin: 0;\">\u0646\u0641\u0633 \u0627\u0644\u0645\u0646\u0637\u0642 \u0627\u0644\u0645\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062c\u0627\u0647\u0632\u0629\u060c \u0648\u0644\u0643\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645. \u0645\u0627 \u062a\u0645 <em>\u064a\u0633\u062a\u0647\u0644\u0643<\/em> \u0627\u0644\u0625\u0646\u062a\u0627\u062c = \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u064a\u0629 + \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a - \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0628\u0639\u0643\u0633 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629:<\/p>\n<p style=\"margin: 8px 0 0 0; text-align: center; font-family: 'Courier New', monospace; background: white; padding: 8px; border-radius: 3px;\">\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a = \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 + (\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a - \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0623\u0648\u0644\u064a)<\/p>\n<\/p><\/div>\n<p><strong>\u0627\u0644\u062e\u0637\u0648\u0629 1: \u062d\u0633\u0627\u0628 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0637\u0627\u0642\u0629 \u0628\u0627\u0644\u0642\u064a\u0645\u0629<\/strong><\/p>\n<p>\u0644\u062a\u0635\u0646\u064a\u0639 \u0635\u0646\u062f\u0648\u0642 \u0648\u0627\u062d\u062f\u060c \u062a\u0643\u0648\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0629 \u0647\u064a \u0628\u0627\u0644\u0636\u0628\u0637 \u0645\u0627 \u0647\u0648 \u0645\u0648\u0636\u062d \u0641\u064a \u0627\u0644\u062c\u062f\u0648\u0644:<\/p>\n<ul>\n<li>0,80 + 1,20 + 0,40 + 1,10 = <strong>3.50 \u064a\u0648\u0631\u0648 \u0644\u0644\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u062e\u0627\u0635\u0629 \u0644\u0643\u0644 \u0635\u0646\u062f\u0648\u0642<\/strong><\/li>\n<li>\u0644\u0625\u0646\u062a\u0627\u062c 14000 \u0635\u0646\u062f\u0648\u0642: 14000 \u00d7 3.50 = <strong>49 000 \u20ac<\/strong><\/li>\n<\/ul>\n<p><strong>\u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629: \u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0632\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 700px; margin: 10px 0;\">\n<thead>\n<tr style=\"background-color: #d4c4b0;\">\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: left;\">\u0645\u0648\u0636\u0648\u0639<\/th>\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: center;\">\u0627\u0644\u0633\u0639\u0631 \u00d7 SI<\/th>\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: center;\">\u0627\u0644\u0633\u0639\u0631 \u00d7 \u0642\u062f\u0645 \u0645\u0631\u0628\u0639<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u062f\u0642\u064a\u0642<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">0.80 \u00d7 1400 = 1120 \u064a\u0648\u0631\u0648<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">0.80 \u00d7 2100 = 1680 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0633\u0645\u0646\u0629<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">1.20 \u00d7 850 = 1020 \u064a\u0648\u0631\u0648<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">1.20 \u00d7 650 = 780 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0633\u0643\u0631<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">0.40 \u00d7 1100 = 440 \u064a\u0648\u0631\u0648<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">0.40 \u00d7 1450 = 580 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0627\u0644\u0634\u0648\u0643\u0648\u0644\u0627\u062a\u0629<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">1.10 \u00d7 700 = 770 \u064a\u0648\u0631\u0648<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\">1.10 \u00d7 950 = 1045 \u064a\u0648\u0631\u0648<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0;\">\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\"><strong>\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/strong><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\"><strong>3 350 \u20ac<\/strong><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: center;\"><strong>4 085 \u20ac<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0627\u0644\u062e\u0637\u0648\u0629 3: \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a<\/strong><\/p>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a = 49000 + (4085 - 3350) = 49000 + 735 = <strong>49 735 \u20ac<\/strong>\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q4 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 4 - \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0645\u0646\u0637\u0642<\/strong> \u2014 \u0641\u064a \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0639\u0631\u0641 \u0647\u0648 <strong>SI \u2212 SF<\/strong> (\u0648\u0644\u064a\u0633 SF \u2212 SI). \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u0633\u0647\u0645 <em>\u064a\u0632\u064a\u062f<\/em>, \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641 \u0647\u0648 <em>\u0633\u0644\u0628\u064a<\/em> \u0648\u064a\u0623\u062a\u064a <em>\u064a\u0642\u0644\u0644<\/em> \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 (\u0644\u0623\u0646\u0646\u0627 \u0642\u0645\u0646\u0627 \u0628\u0627\u0644\u062a\u062e\u0632\u064a\u0646 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643). \u0625\u0646\u0647 \u0623\u0645\u0631 \u063a\u064a\u0631 \u0628\u062f\u064a\u0647\u064a\u060c \u0644\u0643\u0646 \u0647\u0630\u0647 \u0647\u064a \u0627\u0644\u0642\u0627\u0639\u062f\u0629.<\/p>\n<\/p><\/div>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u0627\u0644\u062a\u063a\u064a\u0631 = 3350 - 4085 = <strong>-735 \u064a\u0648\u0631\u0648<\/strong>\n    <\/p>\n<p><strong>\u062a\u064e\u062d\u064e\u0642\u0651\u0642 :<\/strong> \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 = \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a + \u0627\u0644\u0628\u0627\u0642\u064a = 49,735 + (-735) = 49,000 \u064a\u0648\u0631\u0648 \u2713 (\u0645\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u062e\u0637\u0648\u0629 1 \u0645\u0646 \u0627\u0644\u0633\u0624\u0627\u0644 3)<\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 2 \u2014 CO\u00dbT DE REVIENT\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a - \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/h3>\n<p>  <!-- Q5 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 5 - \u0633\u0639\u0631 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0648\u062d\u062f\u0629 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0651\u0646<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0627\u0633\u062a\u062f\u0644\u0627\u0644 \u2014 \u0627\u0644\u0646\u0642\u0637\u0629 \u0627\u0644\u062d\u0627\u0633\u0645\u0629<\/strong><\/p>\n<p style=\"margin: 0;\">\u0644\u0627 \u064a\u0634\u0645\u0644 \u0633\u0639\u0631 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0635\u0646\u062f\u0648\u0642 <strong>\u0623\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/strong>. \u0646\u0633\u062a\u062b\u0646\u064a \u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629: \u0633\u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0641\u064a \u0645\u0643\u0627\u0646 \u0622\u062e\u0631.<\/p>\n<p style=\"margin: 8px 0 0 0;\">\u0647\u0630\u0627 \u0623\u0645\u0631 \u0636\u0631\u0648\u0631\u064a \u0644\u0623\u0646 <em>\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646<\/em> (\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0640 800 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629) \u064a\u062c\u0628 \u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0642\u064a\u0645\u062a\u0647\u0627 <em>\u062d\u0642\u064a\u0642\u064a<\/em> \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 - \u0648\u0644\u064a\u0633\u062a \u062a\u0643\u0644\u0641\u0629 \u0645\u0628\u0627\u0644\u063a \u0641\u064a\u0647\u0627 \u062a\u0634\u0645\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0623\u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628.<\/p>\n<\/p><\/div>\n<p><strong>\u062a\u0634\u0645\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0645\u0627 \u064a\u0644\u064a:<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 600px; margin: 10px 0;\">\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u0629<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">49 000 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0637\u0627\u0642\u0645 \u0627\u0644\u0625\u0646\u062a\u0627\u062c (52000 \u00d7 1.45)<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">75 400 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0648\u0631\u0634\u0629 + \u0627\u0644\u0637\u0627\u0642\u0629 (14000 + 6200)<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">20 200 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0641\u0631\u0646 (95000 \/ 20)<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">4 750 \u20ac<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0;\">\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\"><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/strong><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\"><strong>149 350 \u20ac<\/strong><\/td>\n<\/tr>\n<\/table>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u0633\u0639\u0631 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0648\u062d\u062f\u0629 = 149,350 \u064a\u0648\u0631\u0648 \/ 14,000 \u0635\u0646\u062f\u0648\u0642 = <strong>10.668 \u064a\u0648\u0631\u0648 \u0644\u0644\u0639\u0644\u0628\u0629<\/strong><br \/>\n      \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646 = 800 \u0635\u0646\u062f\u0648\u0642 \u00d7 10.668 \u064a\u0648\u0631\u0648 = <strong>8 534,29 \u20ac<\/strong>\n    <\/p>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u0645\u0644\u0627\u062d\u0638\u0629 \u062a\u0639\u0644\u064a\u0645\u064a\u0629: \u0643\u0627\u0646\u062a \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0640 800 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0628\u0627\u0644\u0641\u0639\u0644 <em>\u0635\u0646\u0639<\/em> \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0644\u0648 \u0644\u0645 \u0646\u064f\u0642\u064a\u0651\u0645\u0647\u0627\u060c \u0644\u0643\u0646\u0627 \u062e\u0635\u0635\u0646\u0627 \u062c\u0645\u064a\u0639 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0644\u0640 13200 \u0635\u0646\u062f\u0648\u0642\u064b\u0627 \u0645\u0628\u0627\u0639\u064b\u0627 \u0641\u0642\u0637\u060c \u0648\u0647\u0648 \u0645\u0627 \u0633\u064a\u0642\u0644\u0644 \u0645\u0646 \u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0631\u0628\u062d. \u064a\u064f\u0639\u062f\u0651 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u064f\u062e\u0632\u0651\u0646 <strong>\u0643\u062a\u0627\u0628\u0629 \u062a\u062d\u064a\u062f<\/strong> \u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0639\u0629.<\/em><\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 3 \u2014 PAR NATURE\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 3 - \u0628\u064a\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u062d\u0633\u0628 \u0627\u0644\u0637\u0628\u064a\u0639\u0629<\/h3>\n<p>  <!-- Q6 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 6 - \u0628\u0646\u0627\u0621 \u0627\u0644\u062d\u0633\u0627\u0628 \u062d\u0633\u0628 \u0627\u0644\u0637\u0628\u064a\u0639\u0629<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0645\u0646\u0637\u0642<\/strong> \u0646\u0646\u062a\u0642\u0644 \u0645\u0646 \u0623\u0639\u0644\u0649 (\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c) \u0625\u0644\u0649 \u0623\u0633\u0641\u0644 (\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d)\u060c \u0645\u0639 \u062e\u0635\u0645 \u0641\u0626\u0629 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0641\u064a \u0643\u0644 \u0645\u0631\u062d\u0644\u0629. \u0643\u0644 \u062e\u0637 \u0648\u0633\u064a\u0637 \u0647\u0648 <em>\u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629<\/em> (SIG) \u0627\u0644\u0630\u064a \u064a\u0643\u0634\u0641 \u0639\u0646 \u062c\u0627\u0646\u0628 \u0645\u0646 \u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0623\u062f\u0627\u0621.<\/p>\n<\/p><\/div>\n<p><strong>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0644\u0644\u0623\u062d\u0645\u0627\u0644:<\/strong><\/p>\n<ul>\n<li>\u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646: (52,000 + 28,000 + 18,000) \u00d7 1.45 = 98,000 \u00d7 1.45 = <strong>142 100 \u20ac<\/strong><\/li>\n<li>\u0631\u0633\u0648\u0645 \u062e\u0627\u0631\u062c\u064a\u0629 \u0623\u062e\u0631\u0649: 14000 + 6200 + 4800 + 5500 + 3500 + 1200 = <strong>35 200 \u20ac<\/strong><\/li>\n<li>\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643: 4750 + 3600 + 2000 = <strong>10 350 \u20ac<\/strong> &nbsp;<em>(\u0641\u0631\u0646 95000\/20 + \u0645\u0631\u0643\u0628\u0629 18000\/5 + \u0645\u0639\u0644\u0648\u0645\u0627\u062a 6000\/3)<\/em><\/li>\n<li>\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: 24000 \u00d7 4.5 % = <strong>1 080 \u20ac<\/strong><\/li>\n<li>\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a \u0645\u0646 \u0627\u0644\u0628\u064a\u0639: \u0633\u064a\u062a\u0645 \u062d\u0633\u0627\u0628\u0647 \u0641\u064a \u0627\u0644\u0631\u0628\u0639 11\u060c \u0648\u0646\u0623\u062e\u0630 <strong>+6 000 \u20ac<\/strong> \u0647\u0646\u0627 (\u0627\u0646\u0638\u0631 \u0627\u0644\u0633\u0624\u0627\u0644 11 \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644)<\/li>\n<\/ul>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; margin: 20px 0; box-shadow: 0 1px 4px rgba(0,0,0,0.08);\">\n<thead>\n<tr style=\"background: #8b5a3c; color: white;\">\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: left;\">\u0648\u0638\u064a\u0641\u0629<\/th>\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: right;\">\u0627\u0644\u0645\u0628\u0644\u063a (\u20ac)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u062a\u0645 \u0628\u064a\u0639 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">290 400,00<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">+ \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">8 534,29<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062a\u0645\u0631\u064a\u0646<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">298 934,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u0627\u0633\u062a\u0647\u0644\u0627\u0643 MP<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">49 000,00<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u0631\u0633\u0648\u0645 \u062e\u0627\u0631\u062c\u064a\u0629 \u0623\u062e\u0631\u0649<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">35 200,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">214 734,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">142 100,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (EBE)<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">72 634,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">10 350,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">62 284,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">1 080,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062d\u0627\u0644\u064a \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">61 204,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">+ \u0646\u062a\u064a\u062c\u0629 \u063a\u064a\u0631 \u0645\u062a\u0643\u0631\u0631\u0629 (\u0631\u0628\u062d \u0631\u0623\u0633\u0645\u0627\u0644\u064a)<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">6 000,00<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u0627\u0644\u0631\u0628\u062d \u0642\u0628\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">67 204,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (35 %)<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">23 521,50<\/td>\n<\/tr>\n<tr style=\"background: #8b5a3c; color: white; font-weight: bold;\">\n<td style=\"padding: 10px 12px; border: 1px solid #6e4730;\">= \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #6e4730; text-align: right;\">43 682,79<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u0642\u0631\u0627\u0621\u0629 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0629: <strong>\u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629<\/strong> \u064a\u0642\u064a\u0633 \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u0644\u0642\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0627\u0644\u0625\u0646\u062a\u0627\u062c - \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u062e\u0627\u0631\u062c\u064a).\u2019<strong>\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/strong> \u064a\u0642\u064a\u0633 \u0647\u0630\u0627 \u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0627\u0644\u0628\u062d\u062a\u060c \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644 \u0639\u0646 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 (\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643) \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644 (\u0627\u0644\u0641\u0627\u0626\u062f\u0629). <strong>\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/strong> \u0648\u0647\u064a \u062a\u062a\u0636\u0645\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u062a\u0644\u0641\u0647. <strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629<\/strong> \u0648\u064a\u0636\u064a\u0641 \u0630\u0644\u0643 \u0627\u0644\u0628\u0639\u062f \u0627\u0644\u0645\u0627\u0644\u064a. <strong>\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/strong> \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629\u060c \u0647\u0630\u0627 \u0645\u0627 \u064a\u0639\u0648\u062f \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629 \u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629.<\/em><\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 4 \u2014 PAR FONCTION\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 4 - \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629<\/h3>\n<p>  <!-- Q7 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 7 - \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (CPV)<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0645\u0646\u0637\u0642<\/strong> \u2014 \u062a\u0643\u0644\u0641\u0629 \u062a\u0635\u0646\u064a\u0639 CPV <em>\u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u0642\u0637<\/em> (13200\u060c \u0648\u0644\u064a\u0633 14000). \u064a\u062a\u0645 \u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0628\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0645\u062d\u0633\u0648\u0628\u0629 \u0641\u064a \u0627\u0644\u0633\u0624\u0627\u0644 5.<\/p>\n<\/p><\/div>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0644\u0643\u0644 \u0648\u062d\u062f\u0629 = 13200 \u00d7 10.668 \u064a\u0648\u0631\u0648 = <strong>140 815,71 \u20ac<\/strong>\n    <\/p>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u0627\u0644\u062a\u062d\u0642\u0642: \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c = \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062d\u0627\u0644\u064a\u0629 + \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646 = 140,815.71 + 8,534.29 = 149,350 \u064a\u0648\u0631\u0648 \u2713<\/em><\/p>\n<\/p><\/div>\n<p>  <!-- Q8 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 8 - \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0645\u0646\u0637\u0642<\/strong> \u2014 \u0646\u0642\u0648\u0645 \u0628\u062a\u062c\u0645\u064a\u0639 \u0643\u0644 \u0648\u0638\u064a\u0641\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629 <em>\u0627\u0644\u062c\u0645\u064a\u0639<\/em> \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629: \u0627\u0644\u0631\u0648\u0627\u062a\u0628 + \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 + \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0648\u0638\u064a\u0641\u0629.<\/p>\n<\/p><\/div>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 700px; margin: 15px 0;\">\n<thead>\n<tr style=\"background: #d4c4b0;\">\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: left;\">\u0639\u0646\u0635\u0631<\/th>\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: right;\">\u062a\u062c\u0627\u0631\u064a<\/th>\n<th style=\"padding: 8px; border: 1px solid #b89968; text-align: right;\">\u0625\u062f\u0627\u0631\u064a<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0627\u0644\u0623\u0641\u0631\u0627\u062f \u00d7 1.45<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">40 600 \u20ac<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">26 100 \u20ac<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">10 300 \u20ac<br \/><span style=\"font-size:0.85em;\">(4 800 + 5 500)<\/span><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">4 700 \u20ac<br \/><span style=\"font-size:0.85em;\">(3 500 + 1 200)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">3 600 \u20ac<br \/><span style=\"font-size:0.85em;\">(\u0639\u0631\u0628\u0629)<\/span><\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">2 000 \u20ac<br \/><span style=\"font-size:0.85em;\">(\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u062d\u0627\u0633\u0648\u0628)<\/span><\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px; border: 1px solid #d4c4b0;\">\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">54 500 \u20ac<\/td>\n<td style=\"padding: 8px; border: 1px solid #d4c4b0; text-align: right;\">32 800 \u20ac<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>  <!-- Q9 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 9 - \u0628\u064a\u0627\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629<\/h4>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 720px; margin: 15px 0; box-shadow: 0 1px 4px rgba(0,0,0,0.08);\">\n<thead>\n<tr style=\"background: #8b5a3c; color: white;\">\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: left;\">\u0648\u0638\u064a\u0641\u0629<\/th>\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: right;\">\u0627\u0644\u0645\u0628\u0644\u063a (\u20ac)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u0631\u0628\u062d<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">290 400,00<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">140 815,71<\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0; font-weight: bold;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">= \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">149 584,29<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">54 500,00<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">- \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: right;\">32 800,00<\/td>\n<\/tr>\n<tr style=\"background: #8b5a3c; color: white; font-weight: bold;\">\n<td style=\"padding: 10px 12px; border: 1px solid #6e4730;\">= \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/td>\n<td style=\"padding: 10px 12px; border: 1px solid #6e4730; text-align: right;\">62 284,29<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n<p>  <!-- Q10 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 10 - \u0627\u0644\u0645\u0635\u0627\u0644\u062d\u0629: \u0644\u0645\u0627\u0630\u0627 \u062a\u0639\u0637\u064a \u0643\u0644\u062a\u0627 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0646\u0641\u0633 \u0627\u0644\u0646\u062a\u064a\u062c\u0629\u061f<\/h4>\n<p>\u064a\u0645\u0643\u0646\u0646\u0627 \u0631\u0624\u064a\u062a\u0647 \u0628\u0648\u0636\u0648\u062d <strong>62 284,29 \u20ac<\/strong> \u0641\u064a \u0643\u0644\u0627 \u0627\u0644\u0639\u0631\u0636\u064a\u0646. \u0625\u0644\u064a\u0643\u0645 \u0633\u0628\u0628 \u0635\u062d\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0631\u064a\u0627\u0636\u064a\u0627\u064b:<\/p>\n<div style=\"background: #f5f5f5; padding: 15px; border-radius: 5px; font-family: 'Courier New', monospace; font-size: 0.95em; margin: 15px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\u0628\u0637\u0628\u064a\u0639\u062a\u0647\u0627:<\/strong><\/p>\n<p style=\"margin: 0 0 4px 0;\">RE = (\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a + \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646) - \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c - \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a - \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/p>\n<p style=\"margin: 12px 0 8px 0;\"><strong>\u0630\u0647\u0628 :<\/strong> \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c = \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062d\u0627\u0644\u064a\u0629 + \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646<\/p>\n<p style=\"margin: 12px 0 8px 0;\"><strong>\u0644\u0630\u0627\u060c \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0628\u062f\u0627\u0644:<\/strong><\/p>\n<p style=\"margin: 0;\">RE = CA + \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646 \u2212 (CPV + \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646) \u2212 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u2212 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<\/p>\n<p style=\"margin: 4px 0 0 0;\">RE = CA \u2212 CPV \u2212 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u2212 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u2190 <strong>\u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629<\/strong> \u2713<\/p>\n<\/p><\/div>\n<p style=\"background-color: #fff8e1; border-left: 4px solid #d4a017; padding: 12px 18px; border-radius: 4px;\">\n      \ud83d\udca1 <strong>\u0627\u0644\u0641\u0643\u0631\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629:<\/strong> \u064a\u0644\u0639\u0628 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646 \u0648\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0634\u0645\u0633\u064a\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u0629 \u0623\u062f\u0648\u0627\u0631\u064b\u0627 \u0645\u062a\u0646\u0627\u0638\u0631\u0629. \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u062e\u0632\u0646 <em>\u064a\u0632\u064a\u0644<\/em> \u0628\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062d\u0627\u0644\u060c \u0644\u0627 \u064a\u062a\u0645 \u062a\u0636\u0645\u064a\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628. \u0648\u0644\u0627 \u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0645\u064a\u0644 \u0644\u0643\u0644 \u0635\u0646\u062f\u0648\u0642. <em>\u064a\u062d\u062a\u0641\u0638<\/em> \u064a\u064f\u0641\u0635\u0651\u0644 \u0627\u0644\u062d\u0633\u0627\u0628 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629\u060c \u0645\u0648\u0636\u062d\u064b\u0627 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0645\u0628\u0627\u0639\u0629. \u0648\u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0648\u0627\u062d\u062f\u0629\u060c \u0648\u0644\u0643\u0646 \u0647\u0646\u0627\u0643 \u0645\u0633\u0627\u0631\u0627\u0646.\n    <\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 5 \u2014 CESSION ET CAF\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 5 - \u0627\u0644\u062a\u0639\u064a\u064a\u0646 \u0648 CAF<\/h3>\n<p>  <!-- Q11 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 11 - \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a \u0645\u0646 \u0628\u064a\u0639 \u0627\u0644\u0641\u0631\u0646<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0645\u0646\u0637\u0642<\/strong> \u2014 \u0639\u0646\u062f \u0628\u064a\u0639 \u0623\u062d\u062f \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0641\u0625\u0646 <em>\u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062c\u0627\u0626\u0632\u0629<\/em> \u0644\u0647 <em>\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629<\/em> (VNC)\u060c \u0623\u064a \u0645\u0627 \u0644\u0627 \u064a\u0632\u0627\u0644 \u064a\u0633\u0627\u0648\u064a \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0645\u0639 \u0627\u0644\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u062a\u0622\u0643\u0644 \u0648\u0627\u0644\u062a\u0644\u0641 (\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643) \u0627\u0644\u0630\u064a \u0644\u0648\u062d\u0638 \u0628\u0627\u0644\u0641\u0639\u0644.<\/p>\n<\/p><\/div>\n<ul>\n<li>\u0642\u064a\u0645\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630: 95,000 \u064a\u0648\u0631\u0648<\/li>\n<li>\u0627\u0644\u0645\u062e\u0635\u0635\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629: 95,000 \/ 20 = 4,750 \u064a\u0648\u0631\u0648\/\u0633\u0646\u0629<\/li>\n<li>\u062a\u0645 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0647\u0627 \u0644\u0645\u062f\u0629 4 \u0633\u0646\u0648\u0627\u062a \u2190 \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645 = 4 \u00d7 4,750 = 19,000 \u064a\u0648\u0631\u0648<\/li>\n<\/ul>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      VNC = 95000 \u2212 19000 = <strong>76 000 \u20ac<\/strong><br \/>\n      \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a = \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 - \u0635\u0627\u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 = 82,000 - 76,000 = <strong>+6 000 \u20ac<\/strong>\n    <\/p>\n<\/p><\/div>\n<p>  <!-- Q12 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 12 - \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0630\u0627\u062a\u064a<\/h4>\n<div style=\"background-color: #f0e9df; padding: 12px 18px; border-radius: 4px; margin: 10px 0;\">\n<p style=\"margin: 0 0 8px 0;\"><strong>\ud83d\udd11 \u0627\u0644\u0645\u0646\u0637\u0642<\/strong><\/p>\n<p style=\"margin: 0;\">\u064a\u0642\u064a\u0633 \u0645\u0624\u0634\u0631 CAF <em>\u0646\u0642\u062f \u0645\u062d\u062a\u0645\u0644<\/em> \u0627\u0644\u0646\u0627\u062a\u062c \u0639\u0646 \u0627\u0644\u0646\u0634\u0627\u0637. \u0648\u064a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0639\u062f\u064a\u0644\u064a\u0646:<\/p>\n<ul style=\"margin: 8px 0 0 0;\">\n<li>\u0639\u0644\u0649 <em>\u064a\u0636\u064a\u0641 \u0627\u0644\u062a\u062e\u0635\u064a\u0635\u0627\u062a<\/em> : \u0644\u0642\u062f \u0642\u0644\u0644\u0648\u0627 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u062f\u0648\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u062a\u062f\u0641\u0642\u064b\u0627 \u0646\u0642\u062f\u064a\u064b\u0627 \u062e\u0627\u0631\u062c\u064b\u0627 (\u0625\u0646\u0647 \u0642\u064a\u062f \u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u062a\u0644\u0641).<\/li>\n<li>\u0639\u0644\u0649 <em>\u064a\u0633\u062d\u0628 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0628\u064a\u0639<\/em> \u0644\u0642\u062f \u0632\u0627\u062f\u062a \u0627\u0644\u0646\u062a\u064a\u062c\u0629\u060c \u0644\u0643\u0646\u0647\u0627 \u0639\u0645\u0644\u064a\u0629 \u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629\u060c \u0648\u0644\u064a\u0633\u062a \u062b\u0645\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u062f\u064a\u0629.<\/li>\n<\/ul><\/div>\n<p><strong>\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 - \u0627\u0644\u062c\u0645\u0639 (\u0645\u0646 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629):<\/strong><\/p>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      CIF = 43,682.79 + 10,350 \u2212 6,000 = <strong>48 032,79 \u20ac<\/strong>\n    <\/p>\n<p><strong>\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 - \u0627\u0644\u0637\u0631\u062d\u064a\u0629 (\u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643):<\/strong><\/p>\n<p style=\"margin-bottom: 4px;\">\u0646\u0628\u062f\u0623 \u0628\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (\u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062b\u0646\u064a \u0628\u0627\u0644\u0641\u0639\u0644 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643) \u0648\u0646\u062e\u0635\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062d\u0627\u0644\u064a. \u0645\u0644\u0627\u062d\u0638\u0629: \u0647\u0646\u0627 \u0646\u0633\u062a\u062e\u062f\u0645 \u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d <em>\u0637\u0644\u0650\u0642<\/em>, \u060c \u0648\u0644\u064a\u0633 \u0625\u062c\u0645\u0627\u0644\u064a IS - \u0644\u0623\u0646 \u0645\u0643\u0627\u0633\u0628 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 (\u0648 IS \u0627\u0644\u062e\u0627\u0635 \u0628\u0647\u0627 \u0627\u0644\u0628\u0627\u0644\u063a 6000 \u00d7 35 % = 2100 \u064a\u0648\u0631\u0648) \u0645\u0633\u062a\u0628\u0639\u062f\u0629.<\/p>\n<p style=\"background: #e8f4f0; padding: 10px 15px; border-radius: 4px;\">\n      \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 IS = 61,204.29 \u00d7 35 % = 21,421.50 \u064a\u0648\u0631\u0648<br \/>\n      CIF = 72,634.29 \u2212 1,080 \u2212 21,421.50 = <strong>48 032,79 \u20ac<\/strong> \u2713\n    <\/p>\n<p style=\"font-size: 0.93em; color: #6c6c6c;\"><em>\u062a\u062a\u0642\u0627\u0631\u0628 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u0627\u0646\u060c \u0643\u0645\u0627 \u0647\u0648 \u0645\u062a\u0648\u0642\u0639. \u064a\u0645\u062b\u0644 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a (CFO) \u0627\u0644\u0628\u0627\u0644\u063a \u062d\u0648\u0627\u0644\u064a 48 \u0623\u0644\u0641 \u064a\u0648\u0631\u0648 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0646\u0638\u0631\u064a\u0627\u064b \u062a\u062e\u0635\u064a\u0635\u0647 \u0644\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0630\u0627\u062a\u064a (\u0633\u062f\u0627\u062f \u0627\u0644\u0642\u0631\u0648\u0636\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0648\u062a\u0648\u0632\u064a\u0639\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0627\u062d).<\/em><\/p>\n<\/p><\/div>\n<hr style=\"border: none; border-top: 2px solid #d4c4b0; margin: 35px 0;\">\n<p>  <!-- ============================================================\n       PARTIE 6 \u2014 ANALYSE\n       ============================================================ --><\/p>\n<h3 style=\"color: #5d3a1f;\">\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0633\u0627\u062f\u0633 - \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621<\/h3>\n<p>  <!-- Q13 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 13 - \u0627\u0644\u0646\u0633\u0628 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0642\u0627\u062a<\/h4>\n<table style=\"border-collapse: collapse; width: 100%; max-width: 760px; margin: 15px 0;\">\n<thead>\n<tr style=\"background: #8b5a3c; color: white;\">\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: left;\">\u0646\u0633\u0628\u0629<\/th>\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: center;\">\u062d\u0633\u0627\u0628<\/th>\n<th style=\"padding: 10px; border: 1px solid #6e4730; text-align: center;\">\u0642\u064a\u0645\u0629<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u0645\u0639\u062f\u0644 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">149 584 \/ 290 400<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>51,5 %<\/strong><\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u0645\u0639\u062f\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">214 734 \/ 298 934<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>71,8 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u0645\u0639\u062f\u0644 \u0647\u0627\u0645\u0634 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">72 634 \/ 290 400<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>25,0 %<\/strong><\/td>\n<\/tr>\n<tr style=\"background: #fdf7f0;\">\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u062a\u0623\u062b\u064a\u0631 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">142 100 \/ 214 734<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>66,2 %<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0;\">\u0645\u0639\u062f\u0644 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center; font-size: 0.92em;\">43 683 \/ 290 400<\/td>\n<td style=\"padding: 8px 12px; border: 1px solid #d4c4b0; text-align: center;\"><strong>15,0 %<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u062a\u0639\u0644\u064a\u0642\u0627\u062a:<\/strong><\/p>\n<ul>\n<li><strong>\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a 51.5 %<\/strong> \u064a\u062a\u0645\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0645\u0646\u062a\u062c \u0628\u0645\u062a\u0627\u0646\u062a\u0647 \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0623\u063a\u0630\u064a\u0629 (\u064a\u0628\u0644\u063a \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0642\u0637\u0627\u0639 \u062d\u0648\u0627\u0644\u064a 30-35 %). \u0648\u0647\u0630\u0647 \u0633\u0645\u0629 \u0645\u0645\u064a\u0632\u0629 \u0644\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0641\u0627\u062e\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u0631\u0631 \u0633\u0639\u0631\u0647 \u0627\u0644\u0645\u0631\u062a\u0641\u0639 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f.<\/li>\n<li><strong>\u0645\u0639\u062f\u0644 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 71.8 %<\/strong> : \u062a\u062a\u062d\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631\u060c \u0648\u062a\u0639\u062a\u0645\u062f \u0642\u0644\u064a\u0644\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 - \u0628\u0645\u0627 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u062d\u0631\u0641\u064a \u0627\u0644\u062f\u0627\u062e\u0644\u064a.<\/li>\n<li><strong>\u0647\u0627\u0645\u0634 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0628\u0646\u0633\u0628\u0629 25 %<\/strong> \u0645\u0645\u062a\u0627\u0632\u060c \u0639\u0644\u0627\u0645\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u0645\u0631\u0628\u062d\u0629 \u0644\u0644\u063a\u0627\u064a\u0629 \u0642\u0628\u0644 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u062a\u0623\u062b\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<li><strong>FP \/ VA \u0639\u0646\u062f 66.2 %<\/strong> \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u0645\u0631\u0627\u0642\u0628\u062a\u0647. \u0623\u0643\u062b\u0631 \u0645\u0646 \u062b\u0644\u062b\u064a \u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u0645\u064f\u0646\u062a\u062c\u0629 \u062a\u064f\u0633\u062a\u0647\u0644\u0643 \u0641\u064a \u0627\u0644\u0623\u062c\u0648\u0631. \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062d\u0631\u0641\u064a\u0629 \u0623\u0648 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629\u060c \u064a\u064f\u0639\u062f \u0647\u0630\u0627 \u0623\u0645\u0631\u064b\u0627 \u0637\u0628\u064a\u0639\u064a\u064b\u0627 (\u0643\u062b\u0627\u0641\u0629 \u0639\u0645\u0627\u0644\u064a\u0629 \u0639\u0627\u0644\u064a\u0629)\u060c \u0648\u0644\u0643\u0646\u0647 \u0644\u0627 \u064a\u062a\u0631\u0643 \u0645\u062c\u0627\u0644\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0644\u0644\u0645\u0646\u0627\u0648\u0631\u0629 \u0641\u064a \u062d\u0627\u0644 \u062d\u062f\u0648\u062b \u062a\u0631\u0627\u062c\u0639 \u0641\u064a \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a.<\/li>\n<li><strong>\u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0635\u0627\u0641\u064d \u0642\u062f\u0631\u0647 15 %<\/strong> \u0645\u0633\u062a\u0648\u0649 \u062c\u064a\u062f \u062c\u062f\u0627\u064b\u060c \u0648\u0627\u0644\u0646\u0634\u0627\u0637 \u0645\u0631\u0628\u062d\u060c \u0648\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u064a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0645\u0646\u0637\u0642\u064a \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u064a\u062c\u0629.<\/li>\n<\/ul><\/div>\n<p>  <!-- Q14 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 14 - \u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0648\u0638\u064a\u0641\u0629: \u0645\u0627 \u0627\u0644\u0631\u0624\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627\u061f<\/h4>\n<p>\u0643\u0644\u0627 \u0627\u0644\u0639\u0631\u0636\u064a\u0646 \u064a\u0642\u062f\u0645\u0627\u0646 \u0646\u0641\u0633 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629\u060c \u0644\u0643\u0646\u0647\u0645\u0627 \u064a\u0631\u0648\u064a\u0627\u0646 \u0642\u0635\u062a\u064a\u0646 \u0645\u062e\u062a\u0644\u0641\u062a\u064a\u0646:<\/p>\n<table style=\"border-collapse: collapse; width: 100%; margin: 15px 0;\">\n<thead>\n<tr style=\"background: #d4c4b0;\">\n<th style=\"padding: 10px; border: 1px solid #b89968; text-align: left;\">\u0628\u0637\u0628\u064a\u0639\u062a\u0647\u0627 (PCG)<\/th>\n<th style=\"padding: 10px; border: 1px solid #b89968; text-align: left;\">\u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 (\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding: 12px; border: 1px solid #d4c4b0; vertical-align: top;\">\n            <strong>\u064a\u0634\u0627\u0647\u062f :<\/strong> \u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 (\u0645\u0646 \u064a\u0633\u062a\u0647\u0644\u0643 \u0645\u0627\u0630\u0627: \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643\u060c \u0625\u0644\u062e).<\/p>\n<p>            <strong>\u0645\u0641\u064a\u062f \u0644\u0640:<\/strong> \u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0645\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0631\u0648\u0627\u062a\u0628\u060c \u0648\u0641\u0647\u0645 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/p>\n<p>            <strong>\u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629:<\/strong> \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a - \u0643\u0644\u0647\u0627 \u0645\u0624\u0634\u0631\u0627\u062a \u0642\u064a\u0651\u0645\u0629 \u0644\u062a\u062d\u0644\u064a\u0644 \u0639\u0645\u0644\u064a\u0629 \u062e\u0644\u0642 \u0627\u0644\u0642\u064a\u0645\u0629 \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629.\n          <\/td>\n<td style=\"padding: 12px; border: 1px solid #d4c4b0; vertical-align: top;\">\n            <strong>\u064a\u0634\u0627\u0647\u062f :<\/strong> \u062d\u064a\u062b \u064a\u062a\u0645 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0648\u0627\u0631\u062f (\u0648\u0631\u0634\u0629 \u0627\u0644\u0639\u0645\u0644\u060c \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0627\u0644\u0625\u062f\u0627\u0631\u0629)<\/p>\n<p>            <strong>\u0645\u0641\u064a\u062f \u0644\u0640:<\/strong> \u0627\u0644\u062a\u062d\u0643\u064a\u0645 \u0628\u064a\u0646 \u0627\u0644\u0648\u0638\u0627\u0626\u0641\u060c \u0648\u0627\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0648\u0642\u064a\u0627\u0633 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0635\u0646\u0627\u0639\u064a<\/p>\n<p>            <strong>\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0642\u0631\u0627\u0621\u0629:<\/strong> \u064a\u062a\u064a\u062d \u0644\u0643 \u0630\u0644\u0643 \u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0624\u0627\u0644 &quot;\u0647\u0644 \u0645\u0646\u062a\u062c\u064a \u0645\u0631\u0628\u062d\u061f&quot;\u00ab\n          <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062f\u064a\u0631 L&#039;Atelier du Go\u00fbt:<\/strong> \u064a\u064f\u0645\u0643\u0651\u0646\u0647 \u0627\u0644\u0639\u0631\u0636\u060c \u0628\u0637\u0628\u064a\u0639\u062a\u0647\u060c \u0645\u0646 \u0631\u0624\u064a\u0629 \u0623\u0646 <em>\u062a\u0628\u0644\u063a \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 142,100 \u064a\u0648\u0631\u0648.<\/em> \u2014 \u0627\u0644\u062a\u062d\u062f\u064a \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0627\u0644\u0630\u064a \u064a\u0648\u0627\u062c\u0647 \u0623\u0639\u0645\u0627\u0644\u0647. \u064a\u064f\u062a\u064a\u062d \u0644\u0647 \u0627\u0644\u0639\u0631\u0636 \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0623\u0646 \u064a\u0631\u0649 \u0623\u0646 <em>\u064a\u0628\u0644\u063a \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a 149,584 \u064a\u0648\u0631\u0648<\/em>, \u0627\u0644\u0630\u064a \u064a\u0646\u0641\u0642\u0647 <em>54,500 \u064a\u0648\u0631\u0648 \u0641\u064a \u0634\u0643\u0644 \u062a\u062c\u0627\u0631\u064a<\/em> \u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u0627\u0645\u0634\u060c \u0648\u0623\u0646 \u0628\u0625\u0645\u0643\u0627\u0646\u0647\u0627 \u0645\u0642\u0627\u0631\u0646\u0629 \u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\/\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0647\u0630\u0647 \u0628\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u064a\u0646 \u0644\u0644\u062d\u0643\u0645 \u0639\u0644\u0649 \u0641\u0639\u0627\u0644\u064a\u0629 \u0641\u0631\u064a\u0642 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062e\u0627\u0635 \u0628\u0647\u0627.<\/p>\n<\/p><\/div>\n<p>  <!-- Q15 --><\/p>\n<div style=\"margin: 30px 0;\">\n<h4 style=\"color: #8b5a3c;\">\u0627\u0644\u0633\u0624\u0627\u0644 15 - \u0631\u0627\u0641\u0639\u062a\u0627\u0646 \u0644\u0644\u0623\u0648\u0644\u0648\u064a\u0629<\/h4>\n<p><strong>\u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 - \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0632\u064a\u0627\u062f\u0629 \u062d\u062c\u0645 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/strong><\/p>\n<p>\u064a\u0628\u0644\u063a \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0644\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629 22 - 10.67 = 11.33 \u064a\u0648\u0631\u0648 \u0644\u0643\u0644 \u0635\u0646\u062f\u0648\u0642. \u0623\u0645\u0627 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 (54,500 \u064a\u0648\u0631\u0648 + 32,800 \u064a\u0648\u0631\u0648 = 87,300 \u064a\u0648\u0631\u0648) \u0641\u0647\u064a \u0641\u064a \u0645\u0639\u0638\u0645\u0647\u0627 <em>\u0645\u064f\u062b\u064e\u0628\u0651\u064e\u062a<\/em>. \u0625\u0646 \u0628\u064a\u0639 1000 \u0635\u0646\u062f\u0648\u0642 \u0625\u0636\u0627\u0641\u064a \u0633\u064a\u0648\u0644\u062f \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0625\u062c\u0645\u0627\u0644\u064a \u0625\u0636\u0627\u0641\u064a \u064a\u0628\u0644\u063a \u062d\u0648\u0627\u0644\u064a 11300 \u064a\u0648\u0631\u0648 \u062f\u0648\u0646 \u0632\u064a\u0627\u062f\u0629 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0628\u0634\u0643\u0644 \u0645\u062a\u0646\u0627\u0633\u0628. <strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/strong> (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0632\u064a\u0627\u062f\u0629 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0645\u0646 5500 \u064a\u0648\u0631\u0648 \u0625\u0644\u0649 12000 \u064a\u0648\u0631\u0648) \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0647\u0627 \u0639\u0627\u0626\u062f \u0633\u0631\u064a\u0639 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631.<\/p>\n<p><strong>\u0627\u0644\u0645\u0633\u062a\u0648\u0649 2 - \u0645\u0631\u0627\u0642\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0648\u062e\u0627\u0635\u0629 \u0627\u0644\u0632\u0628\u062f\u0629 \u0648\u0627\u0644\u0634\u0648\u0643\u0648\u0644\u0627\u062a\u0629<\/strong><\/p>\n<p>\u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 3.50 \u064a\u0648\u0631\u0648 \u0644\u0643\u0644 \u0639\u0644\u0628\u0629\u060c \u064a\u064f\u0645\u062b\u0644 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0632\u0628\u062f\u0629 (1.20 \u064a\u0648\u0631\u0648) \u0648\u0627\u0644\u0634\u0648\u0643\u0648\u0644\u0627\u062a\u0629 (1.10 \u064a\u0648\u0631\u0648) 66% \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0623\u064a \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 32,200 \u064a\u0648\u0631\u0648 \u0633\u0646\u0648\u064a\u064b\u0627. \u0648\u062a\u062a\u0645\u064a\u0632 \u0623\u0633\u0639\u0627\u0631 \u0647\u0630\u064a\u0646 \u0627\u0644\u0645\u0643\u0648\u0646\u064a\u0646 \u0628\u062a\u0642\u0644\u0628\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u064b\u0627 (\u0623\u0633\u0639\u0627\u0631 \u0639\u0627\u0644\u0645\u064a\u0629). <strong>\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0633\u0628\u0642<\/strong> \u0645\u0646 \u0634\u0623\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0645\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0636\u0645\u0627\u0646 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d. \u0648\u0633\u064a\u0624\u062f\u064a \u0627\u062e\u062a\u0644\u0627\u0641 \u0642\u062f\u0631\u0647 +10 % \u0639\u0644\u0649 \u0647\u0630\u064a\u0646 \u0627\u0644\u0628\u0646\u062f\u064a\u0646 \u0625\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u062a\u0642\u0627\u0631\u0628 3220 \u064a\u0648\u0631\u0648\u060c \u0623\u064a \u0645\u0627 \u064a\u0639\u0627\u062f\u0644 7.4 % \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0646\u062a\u064a\u062c\u0629.<\/p>\n<p style=\"background-color: #fff8e1; border-left: 4px solid #d4a017; padding: 12px 18px; border-radius: 4px; margin-top: 15px;\">\n      \ud83d\udca1 <strong>\u0645\u0644\u062e\u0635:<\/strong> \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u062a\u0645\u062a\u0639 \u0628\u0648\u0636\u0639 \u0645\u0627\u0644\u064a \u062c\u064a\u062f (\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644\/\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a = 15,160)\u060c \u0648\u0644\u064a\u0633\u062a \u0641\u064a \u062d\u0627\u0644\u0629 \u0635\u0639\u0628\u0629. \u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0625\u0644\u0649 <em>\u062a\u0648\u062d\u064a\u062f<\/em> \u0648\u0636\u0639 \u0645\u0631\u0628\u062d\u060c \u0648\u0644\u064a\u0633 \u0648\u0633\u064a\u0644\u0629 \u0644\u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0648\u0636\u0639. \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062f\u064a\u0631 \u0623\u0646 \u064a\u0641\u0643\u0631 \u0628\u062b\u0642\u0629 \u0641\u064a \u0625\u0639\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a (\u062d\u0648\u0627\u0644\u064a 48 \u0623\u0644\u0641 \u064a\u0648\u0631\u0648) \u0641\u064a \u0646\u0645\u0648 \u0627\u0644\u0623\u0639\u0645\u0627\u0644.\n    <\/p>\n<\/p><\/div>\n<p>  <!-- PIED DE PAGE --><\/p>\n<p style=\"font-size: 0.88em; color: #7a6a5d; margin-top: 40px; padding-top: 15px; border-top: 1px solid #d4c4b0; font-style: italic;\">\n    \u0646\u0645\u0648\u0630\u062c \u0625\u062c\u0627\u0628\u0629 \u062a\u0631\u0628\u0648\u064a \u0644\u062a\u0645\u0631\u064a\u0646 &quot;\u0648\u0631\u0634\u0629 \u0627\u0644\u062a\u0630\u0648\u0642&quot;. \u062a\u0645 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0648\u0645\u0637\u0627\u0628\u0642\u062a\u0647\u0627. \u0623\u0647\u0645 \u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a: \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u062d\u0633\u0628 \u0627\u0644\u0637\u0628\u064a\u0639\u0629 = \u062d\u0633\u0628 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 = 62,284.29 \u064a\u0648\u0631\u0648\u061b \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a (CFO) \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 = \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0637\u0631\u062d\u064a\u0629 = 48,032.79 \u064a\u0648\u0631\u0648.\n  <\/p>\n<\/div>\n<p><!-- ============================================================\n     FIN DU CORRIG\u00c9\n     ============================================================ --><\/p>","protected":false},"excerpt":{"rendered":"<p>Maintenant que nous avons bien avanc\u00e9 dans le cours de gestion et finance d&rsquo;entreprise (dont vous retrouverez le sommaire ici), je vous propose de faire un exercice corrig\u00e9 complet consacr\u00e9 au compte de r\u00e9sultat (par nature et par fonction), ainsi qu&rsquo;aux soldes interm\u00e9diaires de gestion. Comprendre le compte de r\u00e9sultat est l&rsquo;un des passages oblig\u00e9s [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":6412,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[171],"class_list":["post-6399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance","tag-fondamentaux-de-la-gestion-dentreprise"],"_links":{"self":[{"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts\/6399","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/comments?post=6399"}],"version-history":[{"count":3,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts\/6399\/revisions"}],"predecessor-version":[{"id":6411,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/posts\/6399\/revisions\/6411"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/media\/6412"}],"wp:attachment":[{"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/media?parent=6399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/categories?post=6399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tulipemedia.com\/ar\/wp-json\/wp\/v2\/tags?post=6399"}],"curies":[{"name":"\u0648\u0648\u0631\u062f\u0628\u0631\u064a\u0633","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}