{"id":4348,"date":"2026-03-05T17:41:46","date_gmt":"2026-03-05T14:41:46","guid":{"rendered":"https:\/\/assets-buh.com.ua\/?p=4348"},"modified":"2026-03-05T17:41:46","modified_gmt":"2026-03-05T14:41:46","slug":"postupitelnaya-instruktsiya-zi-mini-grupi-fop","status":"publish","type":"post","link":"http:\/\/assets-buh.com.ua\/ru\/postupitelnaya-instruktsiya-zi-mini-grupi-fop\/","title":{"rendered":"\u041f\u043e\u0448\u0430\u0433\u043e\u0432\u0430\u044f \u0438\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f \u043f\u043e \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044e \u0433\u0440\u0443\u043f\u043f\u044b \u0424\u041b\u041f"},"content":{"rendered":"<p><strong>\u0428\u0430\u0433 1<\/strong> <span style=\"font-weight: 400;\">\u041f\u0435\u0440\u0435\u0434 \u043f\u043e\u0434\u0430\u0447\u0435\u0439 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0443\u0431\u0435\u0434\u0438\u0442\u0435\u0441\u044c, \u0447\u0442\u043e \u0432\u0430\u0448 \u0424\u041b\u041f \u043e\u0442\u0432\u0435\u0447\u0430\u0435\u0442 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f\u043c \u0433\u0440\u0443\u043f\u043f\u044b,<\/span><span style=\"font-weight: 400;\"> \u043d\u0430 \u043a\u043e\u0442\u043e\u0440\u0443\u044e \u0432\u044b \u0431\u0443\u0434\u0435\u0442\u0435 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0438\u0442\u044c:<\/span><span style=\"font-weight: 400;\"> \u043b\u0438\u043c\u0438\u0442\u0430 \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430, \u043a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u0430 \u043d\u0430\u0435\u043c\u043d\u044b\u0445 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432 \u0438 \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u043d\u044b\u0445 \u0432\u0438\u0434\u043e\u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 (\u041a\u0412\u042d\u0414). <\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0435\u0441\u043b\u0438 \u0432\u044b \u0441\u0435\u0439\u0447\u0430\u0441 \u043d\u0430 3 \u0433\u0440\u0443\u043f\u043f\u0435 \u0438 \u0445\u043e\u0442\u0438\u0442\u0435 \u043f\u0435\u0440\u0435\u0439\u0442\u0438 \u043d\u0430 2 \u0433\u0440\u0443\u043f\u043f\u0443, \u0438 \u0435\u0441\u043b\u0438 \u0437\u0430 \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0439 \u0433\u043e\u0434 \u0432\u044b \u043f\u043e\u043b\u0443\u0447\u0438\u043b\u0438 \u0434\u043e\u0445\u043e\u0434\u044b \u043d\u0430 \u0441\u0443\u043c\u043c\u0443, \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u044e\u0449\u0443\u044e \u043b\u0438\u043c\u0438\u0442 2 \u0433\u0440\u0443\u043f\u043f\u044b, \u0442\u043e \u0438\u0437\u043c\u0435\u043d\u0438\u0442\u044c \u0433\u0440\u0443\u043f\u043f\u0443 \u0432\u044b \u043d\u0435 \u0441\u043c\u043e\u0436\u0435\u0442\u0435.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0422\u0430\u043a\u0436\u0435 \u0443 \u0432\u0430\u0441 \u043d\u0435 \u0434\u043e\u043b\u0436\u043d\u043e \u0431\u044b\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u043b\u0433\u0430 \u043d\u0430 \u0434\u0430\u0442\u0443 \u043f\u043e\u0434\u0430\u0447\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f.<\/span><\/p>\n<p><strong>\u0428\u0430\u0433 2:<\/strong> <span style=\"font-weight: 400;\">\u0417\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043f\u043e\u0434\u0430\u0435\u0442\u0435 <\/span><strong>\u043d\u0435 \u043f\u043e\u0437\u0434\u043d\u0435\u0435 \u0447\u0435\u043c \u0437\u0430 15 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0445 \u0434\u043d\u0435\u0439<\/strong><span style=\"font-weight: 400;\"> \u043a \u043d\u0430\u0447\u0430\u043b\u0443 \u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0433\u043e \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u043e\u0433\u043e \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0421 1 \u044f\u043d\u0432\u0430\u0440\u044f - \u0434\u043e 16 \u0434\u0435\u043a\u0430\u0431\u0440\u044f;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0421 1 \u0430\u043f\u0440\u0435\u043b\u044f - \u0434\u043e 16 \u043c\u0430\u0440\u0442\u0430<\/b><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0421 1 \u0438\u044e\u043b\u044f \u2013 \u0434\u043e 15 \u0438\u044e\u043d\u044f;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0421 1 \u043e\u043a\u0442\u044f\u0431\u0440\u044f \u2013 \u0434\u043e 15 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u044f.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u041f\u0440\u0438\u0432\u043e\u0434\u0438\u043c \u043f\u0440\u0438\u043c\u0435\u0440 \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u0447\u0435\u0440\u0435\u0437 \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0439 \u043a\u0430\u0431\u0438\u043d\u0435\u0442.\u00a0<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\"> \u0412 \u0440\u0430\u0437\u0434\u0435\u043b\u0435 <\/span><strong>\u0412\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438<\/strong> <span style=\"font-weight: 400;\">\u043d\u0430\u0436\u0430\u0442\u044c \u043f\u043b\u044e\u0441\u0438\u043a <\/span><strong>\u0421\u043e\u0437\u0434\u0430\u0442\u044c<\/strong><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4357 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-1-1-e1772720733603.png\" alt=\"\" width=\"700\" height=\"413\" \/><\/p>\n<ol start=\"2\">\n<li><span style=\"font-weight: 400;\"> \u0412 \u043f\u043e\u043b\u0435 \u041a\u043e\u0434 \u0438\u043b\u0438 \u043d\u0430\u0437\u0432\u0430\u043d\u0438\u0435 \u0432\u0441\u0442\u0430\u0432\u044c\u0442\u0435 \u043a\u043e\u0434 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f <\/span><strong>F0102003<\/strong><b> i <\/b><span style=\"font-weight: 400;\">\u0432\u044b\u0431\u0435\u0440\u0438\u0442\u0435<\/span> <strong>\u0417\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u043e \u043f\u0440\u0430\u0432\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/strong><b>, <\/b><span style=\"font-weight: 400;\">\u0434\u043b\u044f \u044d\u0442\u043e\u0433\u043e \u0449\u0435\u043b\u043a\u043d\u0438\u0442\u0435 \u0434\u0432\u0430 \u0440\u0430\u0437\u0430 \u0432 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0438.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4353 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-1-e1772720421511.png\" alt=\"\" width=\"700\" height=\"313\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4354 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-2-e1772720503679.png\" alt=\"\" width=\"700\" height=\"134\" \/><\/p>\n<p><span style=\"font-weight: 400;\">3. \u0421\u043d\u0430\u0447\u0430\u043b\u0430 \u043e\u0442\u043a\u0440\u043e\u0435\u0442\u0441\u044f \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u043e\u043a\u043e\u0448\u043a\u043e. \u0415\u0441\u043b\u0438 \u0432\u044b \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0438\u0442\u0435 \u0438\u0437 \u043e\u0431\u0449\u0435\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u044b \u043d\u0430 \u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u2013 \u0442\u043e \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0433\u0430\u043b\u043e\u0447\u043a\u0443 \u0432 <\/span><b>\u0420\u0430\u0441\u0447\u0435\u0442 \u0434\u043e\u0445\u043e\u0434\u0430 \u0437\u0430 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0439 \u043a\u0430\u043b\u0435\u043d\u0434\u0430\u0440\u043d\u044b\u0439 \u0433\u043e\u0434 <\/b><span style=\"font-weight: 400;\">\u0438 \u0434\u043e\u0431\u0430\u0432\u0438\u0442\u044c \u0442\u0430\u043a\u043e\u0439 \u0440\u0430\u0441\u0447\u0435\u0442,<\/span> <span style=\"font-weight: 400;\">\u0438 \u043f\u043e\u0441\u043b\u0435 \u044d\u0442\u043e\u0433\u043e \u0432\u044b\u0431\u0438\u0440\u0430\u0435\u0442\u0435 \u043a\u043d\u043e\u043f\u043a\u0443 \u0421\u043e\u0437\u0434\u0430\u0442\u044c.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4360 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-3-e1772721160941.png\" alt=\"\" width=\"700\" height=\"452\" \/><\/p>\n<ol start=\"4\">\n<li><span style=\"font-weight: 400;\"> \u041f\u0440\u0438 \u043e\u0442\u043a\u0440\u044b\u0442\u0438\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u044f \u2013 \u043d\u0443\u0436\u043d\u043e \u043f\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u0433\u0430\u043b\u043e\u0447\u043a\u0443 \u0432 \u043f\u043e\u043b\u0435 \u201c\u0412\u043d\u0435\u0441\u0435\u043d\u0438\u0435 \u0438\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u0439\u201d \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c, \u0447\u0442\u043e\u0431\u044b \u0432\u0430\u0448\u0438 \u0434\u0430\u043d\u043d\u044b\u0435 \u0432 \u043f\u043e\u043b\u044f\u0445 2, 3 \u0438 4 \u0431\u044b\u043b\u0438 \u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u044b. \u0410\u0434\u0440\u0435\u0441 \u0440\u0435\u0433\u0438\u0441\u0442\u0440\u0430\u0446\u0438\u0438 \u0424\u041b\u041f \u0434\u043e\u043b\u0436\u0435\u043d \u0441\u043e\u0432\u043f\u0430\u0434\u0430\u0442\u044c. \u0418\u043d\u043e\u0433\u0434\u0430 \u043a\u0430\u0431\u0438\u043d\u0435\u0442 \u043f\u043e\u0434\u0442\u044f\u0433\u0438\u0432\u0430\u0435\u0442 \u043d\u0435\u0432\u0435\u0440\u043d\u044b\u0435 \u0434\u0430\u043d\u043d\u044b\u0435 \u0438 \u043f\u0440\u043e\u0432\u0435\u0440\u044f\u0439\u0442\u0435 \u0432\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u043d\u043e, \u0438 \u043c\u0435\u043d\u044f\u0439\u0442\u0435 \u043f\u0440\u044f\u043c\u043e \u0432 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0438 \u0442\u043e, \u0447\u0442\u043e \u043f\u043e\u0434\u0442\u044f\u043d\u0443\u043b\u043e\u0441\u044c \u043d\u0435\u0432\u0435\u0440\u043d\u043e.<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4361 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-1-2-e1772721249798.png\" alt=\"\" width=\"700\" height=\"347\" \/><\/p>\n<ol start=\"5\">\n<li><span style=\"font-weight: 400;\"> \u041f\u0443\u043d\u043a\u0442 5.2. \u0432\u0430\u043c \u043d\u0443\u0436\u043d\u043e \u0437\u0430\u043f\u043e\u043b\u043d\u0438\u0442\u044c \u0441 \u043a\u0430\u043a\u043e\u0439 \u0438 \u043d\u0430 \u043a\u0430\u043a\u0443\u044e \u0433\u0440\u0443\u043f\u043f\u0443 \u0432\u044b \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0438\u0442\u0435. \u041d\u0430 \u043f\u0440\u0438\u043c\u0435\u0440\u0435 \u043a\u0440\u0430\u0441\u043d\u044b\u043c \u0446\u0432\u0435\u0442\u043e\u043c \u0432\u044b\u0434\u0435\u043b\u0435\u043d\u043e, \u0447\u0442\u043e \u0444\u043e\u043f \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0438\u0442 \u0438\u0437 2 \u0433\u0440\u0443\u043f\u043f\u044b (20%) \u043d\u0430 3 \u0433\u0440\u0443\u043f\u043f\u0443 (5%), \u0431\u0435\u0437 \u041d\u0414\u0421. \u0418 \u043d\u0443\u0436\u043d\u043e \u0441\u043b\u043e\u0432\u0430\u043c\u0438 \u043f\u0440\u043e\u043f\u0438\u0441\u0430\u0442\u044c \u0434\u0430\u0442\u0443, \u0441 \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u043c\u044b \u0445\u043e\u0442\u0438\u043c \u043f\u0435\u0440\u0435\u0439\u0442\u0438. \u042d\u0442\u043e \u0432\u0441\u0435\u0433\u0434\u0430 \u0434\u043e\u043b\u0436\u043d\u043e \u0431\u044b\u0442\u044c 1 \u0447\u0438\u0441\u043b\u043e \u0432 \u043d\u0430\u0447\u0430\u043b\u0435 \u043d\u043e\u0432\u043e\u0433\u043e \u043a\u0432\u0430\u0440\u0442\u0430\u043b\u0430.\u00a0<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4362 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-2-1-e1772721337714.png\" alt=\"\" width=\"700\" height=\"70\" \/><\/p>\n<ol start=\"6\">\n<li><span style=\"font-weight: 400;\"> \u0412 \u043f\u0443\u043d\u043a\u0442\u0435 6 \u043d\u0443\u0436\u043d\u043e \u043f\u0440\u043e\u043f\u0438\u0441\u0430\u0442\u044c, \u0433\u0434\u0435 \u0441\u0430\u043c\u0438 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0435 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c, \u0435\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u043e\u043d\u043b\u0430\u0439\u043d \u0442\u043e\u0440\u0433\u043e\u0432\u043b\u044f \u0438\u043b\u0438 \u0443\u0441\u043b\u0443\u0433\u0438 \u2013 \u043f\u0438\u0448\u0435\u0442\u0435 \u201c\u0412\u0441\u044f \u0442\u0435\u0440\u0440\u0438\u0442\u043e\u0440\u0438\u044f \u0423\u043a\u0440\u0430\u0438\u043d\u044b\u201d, \u0430 \u0435\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u0442\u043e\u043b\u044c\u043a\u043e \u043e\u0434\u0438\u043d \u043c\u0430\u0433\u0430\u0437\u0438\u043d \u2013 \u043f\u0440\u043e\u043f\u0438\u0441\u044b\u0432\u0430\u0435\u0442\u0435 \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0439 \u0430\u0434\u0440\u0435\u0441. \u0412 \u043f\u0443\u043d\u043a\u0442\u0435 7 \u2013 \u043f\u0438\u0448\u0435\u0442\u0435 \u043a\u043e\u043b\u0438\u0447\u0435\u0441\u0442\u0432\u043e \u043d\u0430\u0435\u043c\u043d\u044b\u0445 \u0440\u0430\u0431\u043e\u0442\u043d\u0438\u043a\u043e\u0432.\u00a0<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4363 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-3-1-e1772721404953.png\" alt=\"\" width=\"700\" height=\"77\" \/><\/p>\n<ol start=\"7\">\n<li><span style=\"font-weight: 400;\"> \u0412 \u043f\u0443\u043d\u043a\u0442\u0435 8 \u043d\u0443\u0436\u043d\u043e \u043f\u0440\u043e\u043f\u0438\u0441\u0430\u0442\u044c \u0432\u0441\u0435 \u041a\u0412\u042d\u0414\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0443 \u0432\u0430\u0441 \u0435\u0441\u0442\u044c \u043d\u0430 \u0444\u043e\u043f, \u0438 \u043d\u0430 \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u0432\u044b \u0440\u0430\u0431\u043e\u0442\u0430\u0435\u0442\u0435. \u042d\u0442\u043e \u043d\u0435\u043f\u0440\u0435\u043c\u0435\u043d\u043d\u043e.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u0412 \u043f\u0443\u043d\u043a\u0442\u0435 9 \u2013 \u043f\u0440\u043e\u043f\u0438\u0441\u0430\u0442\u044c, \u0447\u0442\u043e \u0443 \u0432\u0430\u0441 \u043d\u0435\u0442 \u0434\u043e\u043b\u0433\u0430. \u0418 \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c \u044d\u0442\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u043d\u043e \u0438 \u043f\u043e\u0433\u0430\u0441\u0438\u0442\u044c \u0434\u043e\u043b\u0433, \u0435\u0441\u043b\u0438 \u043e\u043d \u0435\u0441\u0442\u044c. \u041f\u0440\u0438 \u043d\u0430\u043b\u0438\u0447\u0438\u0438 \u0434\u043e\u043b\u0433\u0430 \u0432\u0430\u0441 \u043d\u0435 \u043f\u0435\u0440\u0435\u0432\u0435\u0434\u0443\u0442 \u043d\u0430 \u0435\u0434\u0438\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433.\u00a0<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4364 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-4-e1772721466991.png\" alt=\"\" width=\"700\" height=\"135\" \/><\/p>\n<ol start=\"8\">\n<li><span style=\"font-weight: 400;\"> \u041f\u043e\u0441\u043b\u0435 \u0437\u0430\u043f\u043e\u043b\u043d\u0435\u043d\u0438\u044f \u043d\u0443\u0436\u043d\u043e \u043f\u0440\u043e\u0432\u0435\u0440\u0438\u0442\u044c \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435 \u0438 \u0441\u043e\u0445\u0440\u0430\u043d\u0438\u0442\u044c. \u0410 \u043f\u043e\u0441\u043b\u0435 \u044d\u0442\u043e\u0433\u043e \u2013 \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u0442\u044c \u043a\u043b\u044e\u0447\u043e\u043c \u0438 \u043e\u0442\u043f\u0440\u0430\u0432\u0438\u0442\u044c.\u00a0\u00a0<\/span><\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4365 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-5-e1772721528878.png\" alt=\"\" width=\"700\" height=\"242\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u041f\u043e\u0441\u043b\u0435 \u0442\u043e\u0433\u043e, \u043a\u0430\u043a \u0432\u044b \u043e\u0442\u043f\u0440\u0430\u0432\u0438\u043b\u0438 \u0437\u0430\u044f\u0432\u043b\u0435\u043d\u0438\u0435, \u043d\u0443\u0436\u043d\u043e \u0434\u043e\u0436\u0434\u0430\u0442\u044c\u0441\u044f \u0432\u0442\u043e\u0440\u043e\u0439 \u043a\u0432\u0438\u0442\u0430\u043d\u0446\u0438\u0438. \u0410 \u0447\u0435\u0440\u0435\u0437 2-3 \u0434\u043d\u044f \u0441\u043c\u043e\u0442\u0440\u0435\u0442\u044c \u0432 \u0443\u0447\u0435\u0442\u043d\u044b\u0445 \u0434\u0430\u043d\u043d\u044b\u0445, \u0447\u0442\u043e\u0431\u044b \u043f\u043e\u044f\u0432\u0438\u043b\u0430\u0441\u044c \u0434\u0430\u0442\u0430 \u043f\u0440\u0435\u0431\u044b\u0432\u0430\u043d\u0438\u044f \u043d\u0430 \u0443\u043f\u0440\u043e\u0449\u0435\u043d\u043d\u043e\u0439 \u0441\u0438\u0441\u0442\u0435\u043c\u0435. \u041a\u0430\u043a \u0442\u043e\u043b\u044c\u043a\u043e \u044d\u0442\u043e \u043f\u043e\u044f\u0432\u0438\u043b\u043e\u0441\u044c \u2013 \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u0437\u0430\u043a\u0430\u0437\u0430\u0442\u044c \u043f\u043e\u0434\u044a\u0435\u043c\u043d\u0438\u043a, \u0438\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0438\u044f \u0437\u0434\u0435\u0441\u044c. <\/span><a href=\"https:\/\/www.youtube.com\/watch?v=XDyRFipUWnE&amp;t=1s\"><span style=\"font-weight: 400;\">https:\/\/www.youtube.com\/watch?v=XDyRFipUWnE<\/span><\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4366 size-full\" src=\"http:\/\/assets-buh.com.ua\/wp-content\/uploads\/2026\/03\/unnamed-6-e1772721599926.png\" alt=\"\" width=\"700\" height=\"464\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u041d\u043e \u0435\u0441\u043b\u0438 \u0443 \u0432\u0430\u0441 \u0447\u0435\u0440\u0435\u0437 3 \u0434\u043d\u044f \u043d\u0435 \u043f\u043e\u044f\u0432\u0438\u043b\u0430\u0441\u044c \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u043e \u0441\u0442\u0430\u0442\u0443\u0441\u0435 \u0435\u0434\u0438\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u0430 \u2013 \u043d\u0443\u0436\u043d\u043e \u0437\u0432\u043e\u043d\u0438\u0442\u044c \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u0438 \u0432\u044b\u044f\u0441\u043d\u044f\u0442\u044c, \u0432 \u0447\u0435\u043c \u043f\u0440\u0438\u0447\u0438\u043d\u0430.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"content--post\">\n<p class=\"p1\"><em>\u0411\u043e\u043b\u044c\u0448\u0435 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043e \u0424\u041b\u041f \u043c\u043e\u0436\u043d\u043e \u0443\u0437\u043d\u0430\u0442\u044c \u0432 \u043d\u0430\u0448\u0435\u043c \u0442\u0435\u043b\u0435\u0433\u0440\u0430\u043c\u043c \u043a\u0430\u043d\u0430\u043b\u0435\u00a0<a href=\"https:\/\/t.me\/assets_buh\"><span class=\"s1\">\u0441\u0441\u044b\u043b\u043a\u0430 \u0437\u0434\u0435\u0441\u044c<\/span><\/a>.<\/em><\/p>\n<p class=\"p1\"><em>\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\u041b\u041f \u0438\u043b\u0438 \u041e\u041e\u041e, \u043e\u0431\u0440\u0430\u0449\u0430\u0439\u0442\u0435\u0441\u044c \u0437\u0430\u00a0<span class=\"s1\"><a href=\"https:\/\/t.me\/manager_assets1\">\u0441\u0441\u044b\u043b\u043a\u043e\u0439<\/a>.<\/span><\/em><\/p>\n<\/div>\n<div class=\"tags--box\"><\/div>","protected":false},"excerpt":{"rendered":"<p>\u041a\u0440\u043e\u043a 1 \u041f\u0435\u0440\u0435\u0434 \u043f\u043e\u0434\u0430\u043d\u043d\u044f\u043c \u0437\u0430\u044f\u0432\u0438 \u043f\u0435\u0440\u0435\u043a\u043e\u043d\u0430\u0439\u0442\u0435\u0441\u044f, \u0449\u043e \u0432\u0430\u0448 \u0424\u041e\u041f \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u0454 \u0432\u0438\u043c\u043e\u0433\u0430\u043c \u0433\u0440\u0443\u043f\u0438, \u043d\u0430 \u044f\u043a\u0443 \u0432\u0438 \u0431\u0443\u0434\u0435\u0442\u0435 \u043f\u0435\u0440\u0435\u0445\u043e\u0434\u0438\u0442\u0438: \u043b\u0456\u043c\u0456\u0442\u0443 \u0440\u0456\u0447\u043d\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0443, \u043a\u0456\u043b\u044c\u043a\u043e\u0441\u0442\u0456 \u043d\u0430\u0439\u043c\u0430\u043d\u0438\u0445 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a\u0456\u0432 \u0442\u0430 \u0434\u043e\u0437\u0432\u043e\u043b\u0435\u043d\u0438\u043c \u0432\u0438\u0434\u0430\u043c \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 (\u041a\u0412\u0415\u0414). \u041d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u044f\u043a\u0449\u043e \u0432\u0438 \u0437\u0430\u0440\u0430\u0437 \u043d\u0430 3 \u0433\u0440\u0443\u043f\u0456 \u0456 \u0445\u043e\u0447\u0435\u0442\u0435 \u043f\u0435\u0440\u0435\u0439\u0442\u0438 \u043d\u0430 2 \u0433\u0440\u0443\u043f\u0443, \u0456 \u044f\u043a\u0449\u043e\u00a0 \u0437\u0430 \u043e\u0441\u0442\u0430\u043d\u043d\u0456\u0439 \u0440\u0456\u043a \u0432\u0438 \u043e\u0442\u0440\u0438\u043c\u0430\u043b\u0438 \u0434\u043e\u0445\u043e\u0434\u0456\u0432 \u043d\u0430 \u0441\u0443\u043c\u0443, \u044f\u043a\u0430 \u043f\u0435\u0440\u0435\u0432\u0438\u0449\u0443\u0454 \u043b\u0456\u043c\u0456\u0442 2 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1130,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,57,63],"tags":[191],"class_list":["post-4348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-rubriki","category-instruction","category-fop","tag-zmina-grupi-fop-instruktsiya"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u041f\u043e\u043a\u0440\u043e\u043a\u043e\u0432\u0430 \u0456\u043d\u0441\u0442\u0440\u0443\u043a\u0446\u0456\u044f \u0437\u0456 \u0437\u043c\u0456\u043d\u0438 \u0433\u0440\u0443\u043f\u0438 \u0424\u041e\u041f - Assets<\/title>\n<meta name=\"description\" content=\"\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0435 \u0441\u043e\u043f\u0440\u043e\u0432\u043e\u0436\u0434\u0435\u043d\u0438\u0435 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