{"id":3678,"date":"2019-03-27T06:48:26","date_gmt":"2019-03-27T04:48:26","guid":{"rendered":"http:\/\/osau.edu.ua\/?page_id=3678"},"modified":"2025-06-03T13:32:11","modified_gmt":"2025-06-03T11:32:11","slug":"spetsialnist-071-oblik-i-opodatkuvannya","status":"publish","type":"page","link":"https:\/\/osau.edu.ua\/en\/hochu-v-odau\/spetsialnosti\/spetsialnist-071-oblik-i-opodatkuvannya\/","title":{"rendered":"Accounting and taxation"},"content":{"rendered":"<p>Accounting and taxation\" width=\"159\" height=\"172\" srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-277x300.png 277w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-138x150.png 138w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-22x24.png 22w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-33x36.png 33w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-44x48.png 44w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893.png 498w\" sizes=\"(max-width: 159px) 100vw, 159px\" \/><\/a><\/h3>\n<h3>\u0423 \u0448\u043a\u043e\u043b\u0456 \u0442\u0435\u0431\u0435 \u0432\u0447\u0438\u043b\u0438 \u0440\u0430\u0445\u0443\u0432\u0430\u0442\u0438.<\/h3>\n<h2>\u0410 \u041c\u0438 \u043d\u0430\u0432\u0447\u0438\u043c\u043e \u0442\u0435\u0431\u0435 \u043f\u0440\u0430\u0446\u044e\u0432\u0430\u0442\u0438 \u0437 \u0446\u0438\u0444\u0440\u0430\u043c\u0438 \u0456 \u0437\u0430\u0440\u043e\u0431\u043b\u044f\u0442\u0438.<\/h2>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3><\/h3>\n<h3><b>\u0411\u0430\u043a\u0430\u043b\u0430\u0432\u0440 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u043f\u043e\u0432\u043d\u043e\u0457 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u0457 \u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0457 \u043e\u0441\u0432\u0456\u0442\u0438<\/b><\/h3>\n<table>\n<thead>\n<tr>\n<th>\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f<\/th>\n<th>\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f<\/th>\n<th>\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.<\/th>\n<th>\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a<\/th>\n<th>\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">\u0434\u0435\u043d\u043d\u0430<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">\u043d\u0430\u044f\u0432\u043d\u0456<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">37000<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">\u0442\u0430\u043a<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">\u0442\u0430\u043a<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">\u0437\u0430\u043e\u0447\u043d\u0430<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">\u043d\u0430\u044f\u0432\u043d\u0456<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">25900<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">\u043d\u0430 \u0447\u0430\u0441 \u0441\u0435\u0441\u0456\u0457<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">\u0442\u0430\u043a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u043d\u0430 2025-2026 \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u0438\u0439 \u0440\u0456\u043a.<\/strong><\/em><\/p>\n<h3><strong>\u0411\u0430\u043a\u0430\u043b\u0430\u0432\u0440 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u043c\u043e\u043b\u043e\u0434\u0448\u043e\u0433\u043e \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0441\u0442\u0430\/ \u0444\u0430\u0445\u043e\u0432\u043e\u0433\u043e \u043c\u043e\u043b\u043e\u0434\u0448\u043e\u0433\u043e \u0431\u0430\u043a\u0430\u043b\u0430\u0432\u0440\u0430\/\u043c\u043e\u043b\u043e\u0434\u0448\u043e\u0433\u043e \u0431\u0430\u043a\u0430\u043b\u0430\u0432\u0440\u0430<\/strong><\/h3>\n<table>\n<thead>\n<tr>\n<th>\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f<\/th>\n<th>\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f<\/th>\n<th>\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.<\/th>\n<th>\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a<\/th>\n<th>\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">\u0434\u0435\u043d\u043d\u0430<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">\u043d\u0430\u044f\u0432\u043d\u0456<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">37000<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">\u0442\u0430\u043a<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">\u0442\u0430\u043a<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">\u0437\u0430\u043e\u0447\u043d\u0430<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">\u043d\u0430\u044f\u0432\u043d\u0456<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">25900<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">\u043d\u0430 \u0447\u0430\u0441 \u0441\u0435\u0441\u0456\u0457<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">\u0442\u0430\u043a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u043d\u0430 2025-2026 \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u0438\u0439 \u0440\u0456\u043a.<\/strong><\/em><\/p>\n<h3><strong>\u041c\u0430\u0433\u0456\u0441\u0442\u0440 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u0440\u0430\u043d\u0456\u0448\u0435 \u0437\u0434\u043e\u0431\u0443\u0442\u043e\u0433\u043e \u0441\u0442\u0443\u043f\u0435\u043d\u044f (\u043e\u0441\u0432\u0456\u0442\u043d\u044c\u043e-\u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u0430\u0446\u0456\u0439\u043d\u043e\u0433\u043e \u0440\u0456\u0432\u043d\u044f) \u0432\u0438\u0449\u043e\u0457 \u043e\u0441\u0432\u0456\u0442\u0438<\/strong><\/h3>\n<table>\n<thead>\n<tr>\n<th>\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f<\/th>\n<th>\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f<\/th>\n<th>\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.<\/th>\n<th>\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a<\/th>\n<th>\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">\u0434\u0435\u043d\u043d\u0430<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">\u043d\u0430\u044f\u0432\u043d\u0456<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">48000<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">\u0442\u0430\u043a<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">\u0442\u0430\u043a<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">\u0437\u0430\u043e\u0447\u043d\u0430<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">\u043d\u0430\u044f\u0432\u043d\u0456<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">33600<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">\u043d\u0430 \u0447\u0430\u0441 \u0441\u0435\u0441\u0456\u0457<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">\u0442\u0430\u043a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u043d\u0430 2025-2026 \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u0438\u0439 \u0440\u0456\u043a.<\/strong><\/em><\/p>\n<style>\n        table {border-collapse: collapse;background: #fff; width: 100%;}table thead {background: hsla(141, 49%, 60%, 0.2);} td, th { padding: 5px;border: 2px solid green;} .tabl_vup td, th {border:none;} @media (max-width: 780px) {table thead {display: none;}table td:before {content: attr(data-label);float: left;font-weight: bold; display: block; padding: 0 8px;          background: hsla(141, 49%, 60%, 0.2);}table td {display: block; text-align: right;font-size: 13px; border: 0; border-bottom: 1px dotted #a0a0a0; width: 100%;}table tr {margin-bottom: 10px; display: block;border-bottom: 2px solid #00b140;} .tabl_vup th:first-child, .tabl_vup td:first-child{color:#000;} .tabl_vup tr, .tabl_vup td{border-bottom:none;text-align:left;}  th:first-child, td:first-child {color: #00b141;font-weight: 700;}}<\/style>\n<h2>\u0427\u043e\u043c\u0443 \u0442\u0438 \u043d\u0430\u0432\u0447\u0438\u0448\u0441\u044f?<\/h2>\n<p><img decoding=\"async\" class=\"alignleft wp-image-9112 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-300x294.jpg\" alt=\"Accounting and taxation\" width=\"168\" height=\"164\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-300x294.jpg 300w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-153x150.jpg 153w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-24x24.jpg 24w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-36x36.jpg 36w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-48x48.jpg 48w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd.jpg 600w\" data-sizes=\"(max-width: 168px) 100vw, 168px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 168px; --smush-placeholder-aspect-ratio: 168\/164;\" \/><\/p>\n<ul>\n<li>\u0420\u0430\u0445\u0443\u0432\u0430\u0442\u0438 \u0433\u0440\u043e\u0448\u0456 \u0456 \u043d\u0435 \u0442\u0456\u043b\u044c\u043a\u0438.<\/li>\n<li>\u0421\u043a\u043b\u0430\u0434\u0430\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441 \u0456 \u0447\u0438\u0442\u0430\u0442\u0438 \u0439\u043e\u0433\u043e.<\/li>\n<li>\u041f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0438 \u0430\u0443\u0434\u0438\u0442 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 (\u0456 \u0442\u0432\u043e\u0433\u043e \u043e\u0441\u043e\u0431\u0438\u0441\u0442\u043e\u0433\u043e).<\/li>\n<li>\u041a\u043e\u0440\u0438\u0441\u0442\u0443\u0432\u0430\u0442\u0438\u0441\u044f \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043e\u044e &#8220;1\u0421: \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u044f&#8221; \u0456 \u0456\u043d\u0448\u0438\u043c\u0438 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u0430\u043c\u0438 \u043e\u0431\u043b\u0456\u043a\u0443.<\/li>\n<li>\u0417\u043d\u0430\u0442\u0438 \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u043e\u0431\u043b\u0456\u043a\u0443 \u0432 \u0430\u0433\u0440\u043e\u043f\u0440\u043e\u043c\u0438\u0441\u043b\u043e\u0432\u0456\u0439 \u0441\u0444\u0435\u0440\u0456 \u0442\u0430 \u0431\u0430\u0433\u0430\u0442\u043e \u0456\u043d\u0448\u043e\u0433\u043e.<\/li>\n<\/ul>\n<h2><\/h2>\n<p>&nbsp;<\/p>\n<h2>\u041a\u0438\u043c \u043c\u043e\u0436\u0435\u0448 \u043f\u0440\u0430\u0446\u044e\u0432\u0430\u0442\u0438?<\/h2>\n<p><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656.jpg\"><img decoding=\"async\" class=\"wp-image-9114 alignleft lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-300x218.jpg\" alt=\"Accounting and taxation\" width=\"220\" height=\"160\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-300x218.jpg 300w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-206x150.jpg 206w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-24x17.jpg 24w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-36x26.jpg 36w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-48x35.jpg 48w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656.jpg 626w\" data-sizes=\"(max-width: 220px) 100vw, 220px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 220px; --smush-placeholder-aspect-ratio: 220\/160;\" \/><\/a><\/p>\n<ul>\n<li>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u043c \u0440\u0456\u0437\u043d\u0438\u0445 \u043d\u0430\u043f\u0440\u044f\u043c\u043a\u0456\u0432.<\/li>\n<li>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u043c \u0432 \u0430\u0433\u0440\u0430\u0440\u043d\u0456\u0439 \u0441\u0444\u0435\u0440\u0456 (\u0432 \u043f\u043e\u0432\u043d\u043e\u043c\u0443 \u043e\u0431\u0441\u044f\u0437\u0456 <span style=\"font-weight: 400;\"> \u0432\u043f\u043e\u0440\u0430\u044e\u0442\u044c\u0441\u044f <\/span>).<\/li>\n<li>\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u0441\u0442\u043e\u043c.<\/li>\n<li>\u0410\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c.<\/li>\n<li>\u0422\u0430\u043a \u043a\u0438\u043c \u0437\u0430\u0432\u0433\u043e\u0434\u043d\u043e, \u044f\u043a\u0449\u043e \u0446\u0435 \u043f\u043e\u0432&#8217;\u044f\u0437\u0430\u043d\u043e \u0437 \u0433\u0440\u043e\u0448\u0438\u043c\u0430.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>\u042f\u043a \u0441\u0442\u0430\u0442\u0438 \u0441\u0442\u0443\u0434\u0435\u043d\u0442\u043e\u043c \u041e\u0434\u0435\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443?<\/h2>\n<h3 style=\"text-align: left;\"><strong>\u0417\u0430\u043f\u043e\u0432\u043d\u0438 \u0444\u043e\u0440\u043c\u0443 \u00ab\u0417\u0430\u043f\u0438\u0441\u0430\u0442\u0438\u0441\u044f \u043d\u0430 \u043f\u043e\u0434\u0430\u0447\u0443 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0456\u0432\u00bb \u0456 \u043d\u0430\u0442\u0438\u0441\u043d\u0438 \u0432\u0456\u0434\u043f\u0440\u0430\u0432\u0438\u0442\u0438. \u041c\u0438 \u0442\u043e\u0431\u0456 \u0437\u0430\u0442\u0435\u043b\u0435\u0444\u043e\u043d\u0443\u0454\u043c\u043e!<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<h2>\u042f\u043a \u043f\u0456\u0434\u0432\u0438\u0449\u0438\u0442\u0438 \u0448\u0430\u043d\u0441\u0438 \u0434\u043e \u0432\u0441\u0442\u0443\u043f\u0443 \u0434\u043e \u041e\u0414\u0410\u0423?<\/h2>\n<h3><a href=\"https:\/\/osau.edu.ua\/intensyvna-pidgotovka-do-zno-2023\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u0417\u0430\u043f\u0438\u0448\u0438\u0441\u044c \u043d\u0430 \u043a\u0443\u0440\u0441\u0438 \u043f\u0456\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u0434\u043e \u041d\u041c\u0422.<\/a><\/h3>\n<p>\u0429\u043e \u0446\u0435 \u0434\u0430\u0441\u0442\u044c?<\/p>\n<ul>\n<li>\u0417\u0430 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u043e\u044e, 80-90% \u0430\u0431\u0456\u0442\u0443\u0440\u0456\u0454\u043d\u0442\u0456\u0432 \u0437 \u043b\u0435\u0433\u043a\u0456\u0441\u0442\u044e \u043d\u0430\u0431\u0438\u0440\u0430\u044e\u0442\u044c \u043f\u0440\u043e\u0445\u0456\u0434\u043d\u0456 \u0431\u0430\u043b\u0438 \u043f\u0440\u0438 \u0437\u0434\u0430\u0447\u0456 \u041d\u041c\u0422.<\/li>\n<li>\u0417\u0430\u043a\u0456\u043d\u0447\u0435\u043d\u043d\u044f \u043a\u0443\u0440\u0441\u0456\u0432 \u0434\u0430\u0454 \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043e\u0442\u0440\u0438\u043c\u0430\u0442\u0438 \u0434\u043e 10 \u0431\u0430\u043b\u0456\u0432 \u0434\u043e \u041d\u041c\u0422 \u043f\u0440\u0438 \u0432\u0441\u0442\u0443\u043f\u0456.<\/li>\n<li>\u0422\u0430\u043a\u043e\u0436, \u0443\u0447\u0430\u0441\u043d\u0438\u043a\u0438 \u043e\u043b\u0456\u043c\u043f\u0456\u0430\u0434 \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u0456\u0432 \u041d\u041c\u0422 \u043c\u043e\u0436\u0443\u0442\u044c \u043e\u0442\u0440\u0438\u043c\u0430\u0442\u0438 \u0434\u043e 20 \u0431\u0430\u043b\u0456\u0432 \u0434\u043e \u0446\u0438\u0445 \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u0456\u0432 \u043f\u0440\u0438 \u0432\u0441\u0442\u0443\u043f\u0456 \u043d\u0430 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0432 \u041e\u0414\u0410\u0423 (\u0422\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u044f \u0432\u0438\u0440\u043e\u0431\u043d\u0438\u0446\u0442\u0432\u0430 \u0456 \u043f\u0435\u0440\u0435\u0440\u043e\u0431\u043a\u0438 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u0457 \u0442\u0432\u0430\u0440\u0438\u043d\u043d\u0438\u0446\u0442\u0432\u0430, \u0410\u0433\u0440\u043e\u0456\u043d\u0436\u0435\u043d\u0435\u0440\u0456\u044f, \u0421\u0430\u0434\u0456\u0432\u043d\u0438\u0446\u0442\u0432\u043e, \u043f\u043b\u043e\u0434\u043e\u043e\u0432\u043e\u0447\u0456\u0432\u043d\u0438\u0446\u0442\u0432\u043e \u0442\u0430 \u0432\u0438\u043d\u043e\u0433\u0440\u0430\u0434\u0430\u0440\u0441\u0442\u0432\u043e, \u0417\u0430\u0445\u0438\u0441\u0442 \u0456 \u043a\u0430\u0440\u0430\u043d\u0442\u0438\u043d \u0440\u043e\u0441\u043b\u0438\u043d, \u0410\u0433\u0440\u043e\u043d\u043e\u043c\u0456\u044f).<\/li>\n<\/ul>\n<h2><\/h2>\n<h2><b>\u0427\u043e\u043c\u0443 \u0432 \u041e\u0414\u0410\u0423 \u043a\u0440\u0430\u0449\u0435 &#8211; \u043d\u0430\u0448\u0456 \u043f\u0435\u0440\u0435\u0432\u0430\u0433\u0438.<\/b><\/h2>\n<ol>\n<li><span style=\"font-weight: 400;\">\u041d\u0430\u044f\u0432\u043d\u0456\u0441\u0442\u044c \u0432\u0438\u0441\u043e\u043a\u043e\u043a\u0432\u0430\u043b\u0456\u0444\u0456\u043a\u043e\u0432\u0430\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440\u0441\u044c\u043a\u043e-\u0432\u0438\u043a\u043b\u0430\u0434\u0430\u0446\u044c\u043a\u043e\u0433\u043e \u0441\u043a\u043b\u0430\u0434\u0443 \u0432 \u0432\u0456\u0446\u0456 \u0434\u043e 45 \u0440\u043e\u043a\u0456\u0432. <\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0412\u0438\u0441\u043e\u043a\u0438\u0439 \u0440\u0456\u0432\u0435\u043d\u044c \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u043e\u0433\u043e \u0442\u0430 \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0446\u0435\u0441\u0443, \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u0432 \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u043e\u043c\u0443 \u043f\u0440\u043e\u0446\u0435\u0441\u0456 \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0439\u043d\u0438\u0445 \u0441\u0438\u0441\u0442\u0435\u043c \u0456 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0439 \u0442\u0430 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u044c\u043a\u0438\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c \u043e\u0441\u0442\u0430\u043d\u043d\u0456\u0445 \u0432\u0435\u0440\u0441\u0456\u0439 (1\u0421: \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0456\u044f.8, \u0414\u0435\u0431\u0435\u0442 \u041f\u043b\u044e\u0441) . <\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043d\u0430\u0431\u0443\u0442\u0442\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u043d\u0438\u0445 \u043d\u0430\u0432\u0438\u0447\u043e\u043a \u0432 \u043a\u0440\u0430\u0449\u0438\u0445 \u0431\u0456\u0437\u043d\u0435\u0441-\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430\u0445 \u043c. \u041e\u0434\u0435\u0441\u0438 \u0456 \u041e\u0434\u0435\u0441\u044c\u043a\u043e\u0457 \u043e\u0431\u043b\u0430\u0441\u0442\u0456. <\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u0412\u0438\u0441\u043e\u043a\u0438\u0439 \u0440\u0456\u0432\u0435\u043d\u044c \u0430\u043a\u0430\u0434\u0435\u043c\u0456\u0447\u043d\u043e\u0457 \u043c\u043e\u0431\u0456\u043b\u044c\u043d\u043e\u0441\u0442\u0456, \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0457 \u0443\u0447\u0430\u0441\u0442\u0456 \u0432 \u043d\u0430\u0443\u043a\u043e\u0432\u0456\u0439 \u0440\u043e\u0431\u043e\u0442\u0456 \u043a\u0430\u0444\u0435\u0434\u0440 \u0442\u0430 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443, \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u0438 \u043f\u0440\u043e\u0434\u043e\u0432\u0436\u0438\u0442\u0438 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0432 \u0430\u0441\u043f\u0456\u0440\u0430\u043d\u0442\u0443\u0440\u0456. <\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u041d\u0430\u044f\u0432\u043d\u0456\u0441\u0442\u044c \u043f\u043e\u0442\u0443\u0436\u043d\u043e\u0457 \u0441\u043e\u0446\u0456\u0430\u043b\u044c\u043d\u043e\u0457 \u0456\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0438 \u0423\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 (\u0430\u043a\u0430\u0434\u0435\u043c\u0456\u0447\u043d\u043e\u0457 \u0442\u0430 \u0440\u043e\u0437\u0432\u0430\u0436\u0430\u043b\u044c\u043d\u043e\u0457). <\/span><\/li>\n<li><span style=\"font-weight: 400;\"> \u041d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0432 \u043e\u0434\u043d\u043e\u043c\u0443 \u0437 \u043a\u0440\u0430\u0449\u0438\u0445 \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u043d\u0438\u0445, \u043a\u0443\u043b\u044c\u0442\u0443\u0440\u043d\u0438\u0445 \u0456 \u0456\u0441\u0442\u043e\u0440\u0438\u0447\u043d\u0438\u0445 \u043c\u0456\u0441\u0442 \u043a\u0440\u0430\u0457\u043d\u0438 &#8211; \u043c. \u041e\u0434\u0435\u0441\u0430.\u00a0<\/span><br \/>\n<h2><\/h2>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-weight: 400;\">\u0412\u0456\u0434\u043e\u043c\u0456 \u0432\u0438\u043f\u0443\u0441\u043a\u043d\u0438\u043a\u0438<\/span><\/h2>\n<p>&nbsp;<\/p>\n<table class=\"tabl_vup\">\n<tbody>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8726 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4-225x300.jpg\" alt=\"Accounting and taxation\" width=\"151\" height=\"201\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 151px; --smush-placeholder-aspect-ratio: 151\/201;\" \/><\/a>\u0411\u0430\u0431\u0456\u0447\u0435\u043d\u043a\u043e \u0412\u0456\u043a\u0442\u043e\u0440\u00a0 \u0412\u043e\u043b\u043e\u0434\u0438\u043c\u0438\u0440\u043e\u0432\u0438\u0447 \u2013<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0437\u0430\u0441\u0442\u0443\u043f\u043d\u0438\u043a \u0413\u043e\u043b\u043e\u0432\u0438 \u041f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u041f\u0410\u041e \u201c\u0422\u0440\u0430\u043d\u0441\u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043f\u0440\u043e\u043c\u0438\u0441\u043b\u043e\u0432\u0430 \u043d\u0430\u0444\u0442\u043e\u0432\u0430 <\/span><span style=\"font-family: inherit; font-size: inherit;\">\u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044f \u201c\u0423\u043a\u0440\u0442\u0430\u0442\u043d\u0430\u0444\u0442\u0430\u201d, \u043d\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f, \u0434-\u0440 \u0435\u043a\u043e\u043d\u043e\u043c. \u043d\u0430\u0443\u043a, \u043f\u0440\u043e\u0444\u0435\u0441\u043e\u0440 \u043a\u0430\u0444\u0435\u0434\u0440\u0438 <\/span>\u0444\u0456\u043d\u0430\u043d\u0441\u0456\u0432 \u041a\u0440\u0435\u043c\u0435\u043d\u0447\u0443\u0433\u0441\u044c\u043a\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u043e\u0433\u043e \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0443 \u0456\u043c. \u041c. \u041e\u0441\u0442\u0440\u043e\u0433\u0440\u0430\u0434\u0441\u044c\u043a\u043e\u0433\u043e, \u0432\u0438\u043f\u0443\u0441\u043a\u043d\u0438\u043a \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0443 \u0437\u0430 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u201c\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430\u201d 1988 \u0440\u043e\u043a\u0443<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8724 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6-203x300.jpg\" alt=\"Accounting and taxation\" width=\"147\" height=\"217\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 147px; --smush-placeholder-aspect-ratio: 147\/217;\" \/><\/a>\u0412\u043e\u043b\u043e\u0448\u043a\u043e \u0406\u0432\u0430\u043d\u00a0 \u0412\u0430\u0441\u0438\u043b\u044c\u043e\u0432\u0438\u0447 <\/b><span style=\"font-weight: 400;\">\u2013 <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0437\u0430\u0441\u043b\u0443\u0436\u0435\u043d\u0438\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0441\u0442 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 (2002\u0440.), \u043e\u0434\u0438\u043d \u0456\u0437 \u0437\u0430\u0441\u043d\u043e\u0432\u043d\u0438\u043a\u0456\u0432, \u0432 \u043c\u0438\u043d\u0443\u043b\u043e\u043c\u0443 \u043f\u0435\u0440\u0448\u0438\u0439 <\/span><span style=\"font-family: inherit; font-size: inherit;\">\u0437\u0430\u0441\u0442\u0443\u043f\u043d\u0438\u043a \u0433\u043e\u043b\u043e\u0432\u0438 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0410\u041f\u041f\u0411 \u00ab\u0410\u0432\u0430\u043b\u044c\u00bb, \u0430 \u043d\u0438\u043d\u0456 \u043f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0445\u043e\u043b\u0434\u0438\u043d\u0433\u0443 \u00ab\u041f\u0440\u0435\u0441\u0442\u0438\u0436 \u0433\u0440\u0443\u043f\u00bb, \u0447\u043b\u0435\u043d \u0420\u0430\u0434\u0438 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u0456\u0432 \u041f\u0410\u0422 <\/span>\u00ab\u041c\u043e\u043b\u043e\u0447\u043d\u0438\u0439 \u0430\u043b\u044c\u044f\u043d\u0441\u00bb, \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u044f\u043a\u043e\u0433\u043e \u043e\u0434\u043d\u0456 \u0456\u0437 \u043f\u0435\u0440\u0448\u0438\u0445 \u043f\u0440\u043e\u0439\u0448\u043b\u0438 \u0441\u0435\u0440\u0442\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u044e \u043c\u043e\u043b\u043e\u0447\u043d\u043e\u0457 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u0457 \u0437\u0430 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c\u0438 \u0404\u0421 \u0456 \u0432\u0438\u0439\u0448\u043b\u0438 \u043d\u0430 \u0454\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u044c\u043a\u0438\u0439 \u0440\u0438\u043d\u043e\u043a \u043f\u0440\u043e\u0434\u043e\u0432\u043e\u043b\u044c\u0441\u0442\u0432\u0430, \u0432\u0438\u043f\u0443\u0441\u043a\u043d\u0438\u043a \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0443 1976 \u0440\u043e\u043a\u0443<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8723 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7-201x300.jpg\" alt=\"Accounting and taxation\" width=\"143\" height=\"213\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 143px; --smush-placeholder-aspect-ratio: 143\/213;\" \/><\/a>\u0417\u0430\u0432\u0430\u043b\u0435\u0432\u0441\u044c\u043a\u0430 \u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u041e\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440\u0456\u0432\u043d\u0430<\/b><span style=\"font-weight: 400;\"> \u2013<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0437\u0430\u0441\u0442\u0443\u043f\u043d\u0438\u043a \u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0430 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0457 \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0438 \u0456 \u043f\u0440\u043e\u0434\u043e\u0432\u043e\u043b\u044c\u0441\u0442\u0432\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 (1996-1999 \u0456 2009<\/span>-2013 \u0440\u0440.), \u0432\u0438\u043f\u0443\u0441\u043a\u043d\u0438\u0446\u044f \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0443 \u0437\u0430 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u201c\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430\u201d 1979 \u0440\u043e\u043a\u0443<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8722 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8-214x300.jpg\" alt=\"Accounting and taxation\" width=\"141\" height=\"198\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 141px; --smush-placeholder-aspect-ratio: 141\/198;\" \/><\/a>\u0426\u0443\u0448\u043a\u043e \u0412\u0430\u0441\u0438\u043b\u044c \u041f\u0435\u0442\u0440\u043e\u0432\u0438\u0447<\/b><span style=\"font-weight: 400;\"> &#8211;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u043c\u0456\u043d\u0456\u0441\u0442\u0440 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 (2010-2011\u0440\u0440.), \u0413\u043e\u043b\u043e\u0432\u0430 \u0410\u043d\u0442\u0438\u043c\u043e\u043d\u043e\u043f\u043e\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u043e\u043c\u0456\u0442\u0435\u0442\u0443 <\/span><span style=\"font-family: inherit; font-size: inherit;\">\u0423\u043a\u0440\u0430\u0457\u043d\u0438 (2012-2014 \u0440\u0440.), <\/span><span style=\"font-weight: 400;\">\u0432\u0438\u043f\u0443\u0441\u043a\u043d\u0438\u043a \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0443 <\/span><span style=\"font-weight: 400;\">\u0437\u0430 \u0441\u043f\u0435\u0446\u0456\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u201c\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0456 \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430\u201d 1988 <\/span>\u0440\u043e\u043a\u0443<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8720 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10-257x300.jpg\" alt=\"Accounting and taxation\" width=\"137\" height=\"160\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 137px; --smush-placeholder-aspect-ratio: 137\/160;\" \/><\/a>\u0420\u0443\u0441\u0438\u043d\u0441\u044c\u043a\u0438\u0439 \u041c\u0438\u0445\u0430\u0439\u043b\u043e \u041f\u0440\u043e\u043a\u043e\u043f\u043e\u0432\u0438\u0447 <\/b><span style=\"font-weight: 400;\">\u2013<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u043a-\u0442 \u0435\u043a\u043e\u043d\u043e\u043c. \u043d\u0430\u0443\u043a, \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0443\u043f\u043e\u0432\u043d\u043e\u0432\u0430\u0436\u0435\u043d\u0438\u0439 \u0410\u043d\u0442\u0438\u043c\u043e\u043d\u043e\u043f\u043e\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u043e\u043c\u0456\u0442\u0435\u0442\u0443 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 <\/span><span style=\"font-family: inherit; font-size: inherit;\">(\u0437\u0430\u0441\u0442\u0443\u043f\u043d\u0438\u043a \u043c\u0456\u043d\u0456\u0441\u0442\u0440\u0430 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438 \u0443 2010-2011 \u0440\u0440.), \u0432\u0438\u043f\u0443\u0441\u043a\u043d\u0438\u043a \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0443 \u201c\u0415\u043a\u043e\u043d\u043e\u043c\u0456\u043a\u0430 \u0456 <\/span>\u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u044f \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430\u201d 1989 \u0440\u043e\u043a\u0443<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Accounting and taxation\" width=\"159\" height=\"172\" srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-277x300.png 277w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-138x150.png 138w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-22x24.png 22w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-33x36.png 33w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-44x48.png 44w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893.png 498w\" sizes=\"(max-width: 159px) 100vw, 159px\" \/><\/a><\/h3>\n<h3>\u0412 \u0448\u043a\u043e\u043b\u0435 \u0442\u0435\u0431\u044f \u0443\u0447\u0438\u043b\u0438 \u0441\u0447\u0438\u0442\u0430\u0442\u044c.<\/h3>\n<h2>\u0410 \u041c\u044b \u043d\u0430\u0443\u0447\u0438\u043c \u0442\u0435\u0431\u044f \u0440\u0430\u0431\u043e\u0442\u0430\u0442\u044c \u0441 \u0446\u0438\u0444\u0440\u0430\u043c\u0438 \u0438 \u0437\u0430\u0440\u0430\u0431\u0430\u0442\u044b\u0432\u0430\u0442\u044c.<\/h2>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3><b>\u0411\u0430\u043a\u0430\u043b\u0430\u0432\u0440 (\u0432\u044b\u043f. 11 \u043a\u043b\u0430\u0441\u0441\u0430)<\/b><\/h3>\n<table>\n<thead>\n<tr>\n<th>\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f<\/th>\n<th>\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0441\u0442\u0430<\/th>\n<th>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430, \u0433\u0440\u043d.<\/th>\n<th>\u041e\u0431\u0449\u0435\u0436\u0438\u0442\u0438\u0435<\/th>\n<th>\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f\">\u0434\u043d\u0435\u0432\u043d\u0430\u044f<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0441\u0442\u0430\">\u0412 \u043d\u0430\u043b\u0438\u0447\u0438\u0438<\/td>\n<td data-label=\"\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430, \u0433\u0440\u043d.\">20000<\/td>\n<td data-label=\"\u041e\u0431\u0449\u0435\u0436\u0438\u0442\u0438\u0435\">\u0434\u0430<\/td>\n<td data-label=\"\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\">\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f\">\u0437\u0430\u043e\u0447\u043d\u0430\u044f<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0441\u0442\u0430\">\u0412 \u043d\u0430\u043b\u0438\u0447\u0438\u0438<\/td>\n<td data-label=\"\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430, \u0433\u0440\u043d.\">12000<\/td>\n<td data-label=\"\u041e\u0431\u0449\u0435\u0436\u0438\u0442\u0438\u0435\">\u043d\u0430 \u0432\u0440\u0435\u043c\u044f \u0441\u0435\u0441\u0441\u0438\u0438<\/td>\n<td data-label=\"\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\">\u0434\u0430<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f \u043d\u0430 2021-2022 \u0443\u0447\u0435\u0431\u043d\u044b\u0439 \u0433\u043e\u0434.<\/strong><\/em><\/p>\n<h3><b>\u041c\u0430\u0433\u0438\u0441\u0442\u0440 (\u0434\u043b\u044f \u0431\u0430\u043a\u0430\u043b\u0430\u0432\u0440\u043e\u0432)<\/b><\/h3>\n<table>\n<thead>\n<tr>\n<th>\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f<\/th>\n<th>\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0441\u0442\u0430<\/th>\n<th>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430, \u0433\u0440\u043d.<\/th>\n<th>\u041e\u0431\u0449\u0435\u0436\u0438\u0442\u0438\u0435<\/th>\n<th>\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f\">\u0434\u043d\u0435\u0432\u043d\u0430\u044f<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0441\u0442\u0430\">\u0412 \u043d\u0430\u043b\u0438\u0447\u0438\u0438<\/td>\n<td data-label=\"\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430, \u0433\u0440\u043d.\">23800<\/td>\n<td data-label=\"\u041e\u0431\u0449\u0435\u0436\u0438\u0442\u0438\u0435\">\u0434\u0430<\/td>\n<td data-label=\"\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\">\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f\">\u0437\u0430\u043e\u0447\u043d\u0430\u044f<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0441\u0442\u0430\">\u0412 \u043d\u0430\u043b\u0438\u0447\u0438\u0438<\/td>\n<td data-label=\"\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430, \u0433\u0440\u043d.\">16660<\/td>\n<td data-label=\"\u041e\u0431\u0449\u0435\u0436\u0438\u0442\u0438\u0435\"><span style=\"font-weight: 400;\">\u043d\u0430 \u0432\u0440\u0435\u043c\u044f \u0441\u0435\u0441\u0441\u0438\u0438<\/span><\/td>\n<td data-label=\"\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\">\u0434\u0430<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f \u043d\u0430 2021-2022 \u0443\u0447\u0435\u0431\u043d\u044b\u0439 \u0433\u043e\u0434.<\/strong><\/em><\/p>\n<h3><b>\u0411\u0430\u043a\u0430\u043b\u0430\u0432\u0440 (\u0434\u043b\u044f \u043c\u043b\u0430\u0434\u0448\u0438\u0445 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u043e\u0432)<\/b><\/h3>\n<table>\n<thead>\n<tr>\n<th>\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f<\/th>\n<th>\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0441\u0442\u0430<\/th>\n<th>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430, \u0433\u0440\u043d.<\/th>\n<th>\u041e\u0431\u0449\u0435\u0436\u0438\u0442\u0438\u0435<\/th>\n<th>\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f\">\u0434\u043d\u0435\u0432\u043d\u0430\u044f<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0441\u0442\u0430\">\u0412 \u043d\u0430\u043b\u0438\u0447\u0438\u0438<\/td>\n<td data-label=\"\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430, \u0433\u0440\u043d.\">21500<\/td>\n<td data-label=\"\u041e\u0431\u0449\u0435\u0436\u0438\u0442\u0438\u0435\">\u0434\u0430<\/td>\n<td data-label=\"\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\">\u0434\u0430<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f\">\u0437\u0430\u043e\u0447\u043d\u0430\u044f<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u044b\u0435 \u043c\u0435\u0441\u0442\u0430\">\u0412 \u043d\u0430\u043b\u0438\u0447\u0438\u0438<\/td>\n<td data-label=\"\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0430, \u0433\u0440\u043d.\">15050<\/td>\n<td data-label=\"\u041e\u0431\u0449\u0435\u0436\u0438\u0442\u0438\u0435\"><span style=\"font-weight: 400;\">\u043d\u0430 \u0432\u0440\u0435\u043c\u044f \u0441\u0435\u0441\u0441\u0438\u0438<\/span><\/td>\n<td data-label=\"\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0432 \u0415\u0432\u0440\u043e\u043f\u0435\">\u0434\u0430<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<style>\n        table {border-collapse: collapse;background: #fff; width: 100%;}table thead {background: hsla(141, 49%, 60%, 0.2);} td, th { padding: 5px;border: 2px solid green;} .tabl_vup td, th {border:none;} @media (max-width: 780px) {table thead {display: none;}table td:before {content: attr(data-label);float: left;font-weight: bold; display: block; padding: 0 8px;          background: hsla(141, 49%, 60%, 0.2);}table td {display: block; text-align: right;font-size: 13px; border: 0; border-bottom: 1px dotted #a0a0a0; width: 100%;}table tr {margin-bottom: 10px; display: block;border-bottom: 2px solid #00b140;} .tabl_vup th:first-child, .tabl_vup td:first-child{color:#000;} .tabl_vup tr, .tabl_vup td{border-bottom:none;text-align:left;} th:first-child, td:first-child {color: #00b141;font-weight: 700;}}<\/style>\n<p><em><strong>\u0421\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u044f \u043d\u0430 2021-2022 \u0443\u0447\u0435\u0431\u043d\u044b\u0439 \u0433\u043e\u0434.<\/strong><\/em><\/p>\n<h2><\/h2>\n<h2>\u0427\u0435\u043c\u0443 \u0442\u044b \u043d\u0430\u0443\u0447\u0438\u0448\u044c\u0441\u044f?<\/h2>\n<p><img decoding=\"async\" class=\"alignleft wp-image-9112 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-300x294.jpg\" alt=\"Accounting and taxation\" width=\"168\" height=\"164\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-300x294.jpg 300w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-153x150.jpg 153w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-24x24.jpg 24w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-36x36.jpg 36w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-48x48.jpg 48w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd.jpg 600w\" data-sizes=\"(max-width: 168px) 100vw, 168px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 168px; --smush-placeholder-aspect-ratio: 168\/164;\" \/><\/p>\n<ul>\n<li>\u0421\u0447\u0438\u0442\u0430\u0442\u044c \u0434\u0435\u043d\u044c\u0433\u0438 \u0438 \u043d\u0435 \u0442\u043e\u043b\u044c\u043a\u043e<\/li>\n<li>\u0421\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441 \u0438 \u0447\u0438\u0442\u0430\u0442\u044c \u0435\u0433\u043e<\/li>\n<li>\u041f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u044c \u0430\u0443\u0434\u0438\u0442 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f (\u0438 \u0442\u0432\u043e\u0435\u0433\u043e \u043b\u0438\u0447\u043d\u043e\u0433\u043e)<\/li>\n<li>\u041f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c\u0441\u044f \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u043e\u0439 &#8220;1\u0421:\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f&#8221; \u0438 \u0434\u0440\u0443\u0433\u0438\u043c\u0438 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0430\u043c\u0438 \u0443\u0447\u0435\u0442\u0430<\/li>\n<li>\u0417\u043d\u0430\u0442\u044c \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e\u0441\u0442\u0438 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0433\u043e \u0443\u0447\u0435\u0442\u0430 \u0432 \u0430\u0433\u0440\u043e\u043f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u043e\u0439 \u0441\u0444\u0435\u0440\u0435 \u0438 \u043c\u043d\u043e\u0433\u043e\u0435 \u0434\u0440\u0443\u0433\u043e\u0435<\/li>\n<\/ul>\n<h2><\/h2>\n<p>&nbsp;<\/p>\n<h2>\u041a\u0435\u043c \u0441\u043c\u043e\u0436\u0435\u0448\u044c \u0440\u0430\u0431\u043e\u0442\u0430\u0442\u044c?<\/h2>\n<p><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656.jpg\"><img decoding=\"async\" class=\"wp-image-9114 alignleft lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-300x218.jpg\" alt=\"Accounting and taxation\" width=\"220\" height=\"160\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-300x218.jpg 300w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-206x150.jpg 206w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-24x17.jpg 24w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-36x26.jpg 36w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-48x35.jpg 48w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656.jpg 626w\" data-sizes=\"(max-width: 220px) 100vw, 220px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 220px; --smush-placeholder-aspect-ratio: 220\/160;\" \/><\/a><\/p>\n<ul>\n<li>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u043c \u0440\u0430\u0437\u043b\u0438\u0447\u043d\u044b\u0445 \u043d\u0430\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0439<\/li>\n<li>\u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u043c \u0432 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0439 \u0441\u0444\u0435\u0440\u0435 (\u043d\u0435 \u0432\u0441\u0435 <span style=\"font-weight: 400;\">\u0441\u043f\u0440\u0430\u0432\u044f\u0442\u0441\u044f<\/span>)<\/li>\n<li>\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u0441\u0442\u043e\u043c<\/li>\n<li>\u0410\u0443\u0434\u0438\u0442\u043e\u0440\u043e\u043c<\/li>\n<li>\u0414\u0430 \u043a\u0435\u043c \u0443\u0433\u043e\u0434\u043d\u043e, \u0435\u0441\u043b\u0438 \u044d\u0442\u043e \u0441\u0432\u044f\u0437\u0430\u043d\u043e \u0441 \u0434\u0435\u043d\u044c\u0433\u0430\u043c\u0438<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>\u041a\u0430\u043a \u043f\u043e\u0441\u0442\u0443\u043f\u0438\u0442\u044c \u0432 \u041e\u0434\u0435\u0441\u0441\u043a\u0438\u0439 \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u044b\u0439 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442?<\/h2>\n<h3 style=\"text-align: left;\"><strong>\u0417\u0430\u043f\u043e\u043b\u043d\u0438 \u0444\u043e\u0440\u043c\u0443 &#8220;\u0417\u0430\u043f\u0438\u0441\u0430\u0442\u044c\u0441\u044f \u043d\u0430 \u043f\u043e\u0434\u0430\u0447\u0443 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0432&#8221; \u0438 \u043d\u0430\u0436\u043c\u0438 \u043e\u0442\u043f\u0440\u0430\u0432\u0438\u0442\u044c. \u041c\u044b \u0442\u0435\u0431\u0435 \u043f\u0435\u0440\u0435\u0437\u0432\u043e\u043d\u0438\u043c!<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<h2>\u041a\u0430\u043a \u043f\u043e\u0432\u044b\u0441\u0438\u0442\u044c \u0448\u0430\u043d\u0441\u044b \u043a \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u044e \u0432 \u041e\u0413\u0410\u0423?<\/h2>\n<h3><a href=\"http:\/\/osau.edu.ua\/ru\/hochu-v-odau\/hotuysya-do-zno-z-namy\/\">\u0417\u0430\u043f\u0438\u0448\u0438\u0441\u044c \u043d\u0430 \u043a\u0443\u0440\u0441\u044b \u043f\u043e\u0434\u0433\u043e\u0442\u043e\u0432\u043a\u0438 \u043a \u0412\u041d\u041e (\u0417\u041d\u041e).<\/a><\/h3>\n<p>\u0427\u0442\u043e \u044d\u0442\u043e \u0434\u0430\u0441\u0442?<\/p>\n<ul>\n<li>\u041f\u043e \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u0435 , 80-90% \u0430\u0431\u0438\u0442\u0443\u0440\u0438\u0435\u043d\u0442\u043e\u0432 \u0441 \u043b\u0435\u0433\u043a\u043e\u0441\u0442\u044c\u044e \u043d\u0430\u0431\u0438\u0440\u0430\u044e\u0442 \u043f\u0440\u043e\u0445\u043e\u0434\u043d\u044b\u0435 \u0431\u0430\u043b\u043b\u044b \u043f\u0440\u0438 \u0441\u0434\u0430\u0447\u0435 \u0412\u041d\u041e (\u0417\u041d\u041e).<\/li>\n<li>\u041e\u043a\u043e\u043d\u0447\u0430\u043d\u0438\u0435 \u043a\u0443\u0440\u0441\u043e\u0432 \u0434\u0430\u0435\u0442 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0434\u043e 10 \u0431\u0430\u043b\u043b\u043e\u0432 \u043a \u0412\u041d\u041e (\u0417\u041d\u041e) \u043f\u0440\u0438 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u0438.<\/li>\n<li>\u0422\u0430\u043a\u0436\u0435, \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0438 \u043e\u043b\u0438\u043c\u043f\u0438\u0430\u0434 \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u043e\u0432 \u0412\u041d\u041e (\u0417\u041d\u041e) \u043c\u043e\u0433\u0443\u0442 \u043f\u043e\u043b\u0443\u0447\u0438\u0442\u044c \u0434\u043e 20 \u0431\u0430\u043b\u043b\u043e\u0432 \u043a \u044d\u0442\u0438\u043c \u043f\u0440\u0435\u0434\u043c\u0435\u0442\u0430\u043c \u043f\u0440\u0438 \u043f\u043e\u0441\u0442\u0443\u043f\u043b\u0435\u043d\u0438\u0438 \u043d\u0430 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0432 \u041e\u0413\u0410\u0423 (\u0422\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u044f \u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0430 \u0438 \u043f\u0435\u0440\u0435\u0440\u0430\u0431\u043e\u0442\u043a\u0438 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438 \u0436\u0438\u0432\u043e\u0442\u043d\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u0430, \u0410\u0433\u0440\u043e\u0438\u043d\u0436\u0435\u043d\u0435\u0440\u0438\u044f, \u0413\u0435\u043e\u0434\u0435\u0437\u0438\u044f \u0438 \u0437\u0435\u043c\u043b\u0435\u0443\u0441\u0442\u0440\u043e\u0439\u0441\u0442\u0432\u043e, \u0421\u0430\u0434\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u0438 \u0432\u0438\u043d\u043e\u0433\u0440\u0430\u0434\u0430\u0440\u0441\u0442\u0432\u043e, \u0417\u0430\u0449\u0438\u0442\u0430 \u0438 \u043a\u0430\u0440\u0430\u043d\u0442\u0438\u043d \u0440\u0430\u0441\u0442\u0435\u043d\u0438\u0439, \u0410\u0433\u0440\u043e\u043d\u043e\u043c\u0438\u044f).<\/li>\n<\/ul>\n<h2><\/h2>\n<h2><b>\u041f\u043e\u0447\u0435\u043c\u0443 \u0432 \u041e\u0413\u0410\u0423 \u043b\u0443\u0447\u0448\u0435 &#8211; \u043d\u0430\u0448\u0438 \u043f\u0440\u0435\u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430.<\/b><\/h2>\n<ol>\n<li><span style=\"font-weight: 400;\">\u041d\u0430\u043b\u0438\u0447\u0438\u0435 \u0432\u044b\u0441\u043e\u043a\u043e\u043a\u0432\u0430\u043b\u0438\u0444\u0438\u0446\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u043e\u0440\u0441\u043a\u043e-\u043f\u0440\u0435\u043f\u043e\u0434\u0430\u0432\u0430\u0442\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0441\u043e\u0441\u0442\u0430\u0432\u0430 \u0432 \u0432\u043e\u0437\u0440\u0430\u0441\u0442\u0435 \u0434\u043e 45 \u043b\u0435\u0442.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u0412\u044b\u0441\u043e\u043a\u0438\u0439 \u0443\u0440\u043e\u0432\u0435\u043d\u044c \u0442\u0435\u0445\u043d\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0438 \u043c\u0435\u0442\u043e\u0434\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u043e\u0431\u0435\u0441\u043f\u0435\u0447\u0435\u043d\u0438\u044f \u0443\u0447\u0435\u0431\u043d\u043e\u0433\u043e \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0430, \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u0435 \u0432 \u0443\u0447\u0435\u0431\u043d\u043e\u043c \u043f\u0440\u043e\u0446\u0435\u0441\u0441\u0435 \u0441\u043e\u0432\u0440\u0435\u043c\u0435\u043d\u043d\u044b\u0445 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0445 \u0441\u0438\u0441\u0442\u0435\u043c \u0438 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0439 \u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0437\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u043f\u0440\u043e\u0433\u0440\u0430\u043c\u043c \u043f\u043e\u0441\u043b\u0435\u0434\u043d\u0438\u0445 \u0432\u0435\u0440\u0441\u0438\u0439 (1\u0421: \u0411\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f.8, \u0414\u0435\u0431\u0435\u0442 \u041f\u043b\u044e\u0441).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u0412\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u043f\u0440\u0438\u043e\u0431\u0440\u0435\u0442\u0435\u043d\u0438\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043d\u0430\u0432\u044b\u043a\u043e\u0432 \u0432 \u043b\u0443\u0447\u0448\u0438\u0445 \u0431\u0438\u0437\u043d\u0435\u0441-\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430\u0445 \u0433. \u041e\u0434\u0435\u0441\u0441\u044b \u0438 \u041e\u0434\u0435\u0441\u0441\u043a\u043e\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0438. <\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u0412\u044b\u0441\u043e\u043a\u0438\u0439 \u0443\u0440\u043e\u0432\u0435\u043d\u044c \u0430\u043a\u0430\u0434\u0435\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u043c\u043e\u0431\u0438\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0441\u043e\u0438\u0441\u043a\u0430\u0442\u0435\u043b\u0435\u0439, \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u044c \u0430\u043a\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0443\u0447\u0430\u0441\u0442\u0438\u044f \u0432 \u043d\u0430\u0443\u0447\u043d\u043e\u0439 \u0440\u0430\u0431\u043e\u0442\u0435 \u043a\u0430\u0444\u0435\u0434\u0440 \u0438 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430, \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u044b \u043f\u0440\u043e\u0434\u043e\u043b\u0436\u0438\u0442\u044c \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u0435 \u0432 \u0430\u0441\u043f\u0438\u0440\u0430\u043d\u0442\u0443\u0440\u0435.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u041d\u0430\u043b\u0438\u0447\u0438\u0435 \u043c\u043e\u0449\u043d\u043e\u0439 \u0441\u043e\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0439 \u0438\u043d\u0444\u0440\u0430\u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u044b \u0423\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 (\u0430\u043a\u0430\u0434\u0435\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0438 \u0440\u0430\u0437\u0432\u043b\u0435\u043a\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0439).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u041e\u0431\u0443\u0447\u0435\u043d\u0438\u0435 \u0432 \u043e\u0434\u043d\u043e\u043c \u0438\u0437 \u043b\u0443\u0447\u0448\u0438\u0445 \u0442\u0443\u0440\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0445, \u043a\u0443\u043b\u044c\u0442\u0443\u0440\u043d\u044b\u0445 \u0438 \u0438\u0441\u0442\u043e\u0440\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u0433\u043e\u0440\u043e\u0434\u043e\u0432 \u0441\u0442\u0440\u0430\u043d\u044b &#8211; \u0433. \u041e\u0434\u0435\u0441\u0441\u0430.\u00a0\u00a0<\/span><br \/>\n<h2><\/h2>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-weight: 400;\">\u0418\u0437\u0432\u0435\u0441\u0442\u043d\u044b\u0435 \u0432\u044b\u043f\u0443\u0441\u043a\u043d\u0438\u043a\u0438\u00a0<\/span><\/h2>\n<table class=\"tabl_vup\">\n<tbody>\n<tr>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4.jpg\"><img decoding=\"async\" class=\"alignright wp-image-8726 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4-225x300.jpg\" alt=\"Accounting and taxation\" width=\"135\" height=\"180\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4-225x300.jpg 225w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4-113x150.jpg 113w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4-18x24.jpg 18w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4-27x36.jpg 27w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4-36x48.jpg 36w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4.jpg 384w\" data-sizes=\"(max-width: 135px) 100vw, 135px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 135px; --smush-placeholder-aspect-ratio: 135\/180;\" \/><\/a>\u0411\u0430\u0431\u0438\u0447\u0435\u043d\u043a\u043e \u0412\u0438\u043a\u0442\u043e\u0440 \u0412\u043b\u0430\u0434\u0438\u043c\u0438\u0440\u043e\u0432\u0438\u0447 \u2013<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0437\u0430\u043c\u0435\u0441\u0442\u0438\u0442\u0435\u043b\u044c \u041f\u0440\u0435\u0434\u0441\u0435\u0434\u0430\u0442\u0435\u043b\u044f \u041f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u041f\u0410\u041e &#8220;\u0422\u0440\u0430\u043d\u0441\u043d\u0430\u0446\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u043f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u0430\u044f \u043d\u0435\u0444\u0442\u044f\u043d\u0430\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u044f &#8220;\u0423\u043a\u0440\u0442\u0430\u0442\u043d\u0430\u0444\u0442\u0430&#8221;, \u043d\u0430\u0447\u0430\u043b\u044c\u043d\u0438\u043a \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e-\u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f, \u0434-\u0440 \u044d\u043a\u043e\u043d\u043e\u043c. \u043d\u0430\u0443\u043a, \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u043e\u0440 \u043a\u0430\u0444\u0435\u0434\u0440\u044b \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432 \u041a\u0440\u0435\u043c\u0435\u043d\u0447\u0443\u0433\u0441\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442\u0430 \u0438\u043c. \u041c. \u041e\u0441\u0442\u0440\u043e\u0433\u0440\u0430\u0434\u0441\u043a\u043e\u0433\u043e, \u0432\u044b\u043f\u0443\u0441\u043a\u043d\u0438\u043a \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0430 \u043f\u043e \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0438 &#8220;\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0430&#8221; 1988 \u0433\u043e\u0434\u0430\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6.jpg\"><img decoding=\"async\" class=\"alignright wp-image-8724 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6-203x300.jpg\" alt=\"Accounting and taxation\" width=\"141\" height=\"208\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6-203x300.jpg 203w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6-101x150.jpg 101w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6-16x24.jpg 16w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6-24x36.jpg 24w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6-32x48.jpg 32w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6.jpg 322w\" data-sizes=\"(max-width: 141px) 100vw, 141px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 141px; --smush-placeholder-aspect-ratio: 141\/208;\" \/><\/a>\u0412\u043e\u043b\u043e\u0448\u043a\u043e \u0418\u0432\u0430\u043d \u0412\u0430\u0441\u0438\u043b\u044c\u0435\u0432\u0438\u0447 <\/b><span style=\"font-weight: 400;\">\u2013<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0437\u0430\u0441\u043b\u0443\u0436\u0435\u043d\u043d\u044b\u0439 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0441\u0442 \u0423\u043a\u0440\u0430\u0438\u043d\u044b (2002\u0433.), \u043e\u0434\u0438\u043d \u0438\u0437 \u043e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u0435\u0439, \u0432 \u043f\u0440\u043e\u0448\u043b\u043e\u043c \u043f\u0435\u0440\u0432\u044b\u0439 \u0437\u0430\u043c\u0435\u0441\u0442\u0438\u0442\u0435\u043b\u044c \u043f\u0440\u0435\u0434\u0441\u0435\u0434\u0430\u0442\u0435\u043b\u044f \u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u0410\u041f\u041f\u0411 \u00ab\u0410\u0432\u0430\u043b\u044c\u00bb, \u0430 \u043d\u044b\u043d\u0435 \u043f\u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0445\u043e\u043b\u0434\u0438\u043d\u0433\u0430 \u00ab\u041f\u0440\u0435\u0441\u0442\u0438\u0436 \u0433\u0440\u0443\u043f\u043f\u00bb, \u0447\u043b\u0435\u043d \u0421\u043e\u0432\u0435\u0442\u0430 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440\u043e\u0432 \u041e\u0410\u041e \u00ab\u041c\u043e\u043b\u043e\u0447\u043d\u044b\u0439 \u0430\u043b\u044c\u044f\u043d\u0441\u00bb, \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u043a\u043e\u0442\u043e\u0440\u043e\u0433\u043e \u043e\u0434\u043d\u0438 \u0438\u0437 \u043f\u0435\u0440\u0432\u044b\u0445 \u043f\u0440\u043e\u0448\u043b\u0438 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u044e \u043c\u043e\u043b\u043e\u0447\u043d\u043e\u0439 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0438\u0438 \u043f\u043e \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u0430\u043c \u0415\u0421 \u0438 \u0432\u044b\u0448\u043b\u0438 \u043d\u0430 \u0435\u0432\u0440\u043e\u043f\u0435\u0439\u0441\u043a\u0438\u0439 \u0440\u044b\u043d\u043e\u043a \u043f\u0440\u043e\u0434\u043e\u0432\u043e\u043b\u044c\u0441\u0442\u0432\u0438\u044f, \u0432\u044b\u043f\u0443\u0441\u043a\u043d\u0438\u043a \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0430 1976 \u0433\u043e\u0434\u0430\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7.jpg\"><img decoding=\"async\" class=\"alignright wp-image-8723 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7-201x300.jpg\" alt=\"Accounting and taxation\" width=\"139\" height=\"207\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7.jpg 201w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7-101x150.jpg 101w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7-16x24.jpg 16w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7-24x36.jpg 24w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7-32x48.jpg 32w\" data-sizes=\"(max-width: 139px) 100vw, 139px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 139px; --smush-placeholder-aspect-ratio: 139\/207;\" \/><\/a>\u0417\u0430\u0432\u0430\u043b\u0435\u0432\u0441\u043a\u0430\u044f \u0412\u0430\u043b\u0435\u043d\u0442\u0438\u043d\u0430 \u0410\u043b\u0435\u043a\u0441\u0430\u043d\u0434\u0440\u043e\u0432\u043d\u0430<\/b><span style=\"font-weight: 400;\"> \u2013<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0437\u0430\u043c\u0435\u0441\u0442\u0438\u0442\u0435\u043b\u044c \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0439 \u043f\u043e\u043b\u0438\u0442\u0438\u043a\u0438 \u0438 \u043f\u0440\u043e\u0434\u043e\u0432\u043e\u043b\u044c\u0441\u0442\u0432\u0438\u044f \u0423\u043a\u0440\u0430\u0438\u043d\u044b (1996-1999 \u0438 2009-2013 \u0433\u0433.), \u0432\u044b\u043f\u0443\u0441\u043a\u043d\u0438\u0446\u0430 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0430 \u043f\u043e \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0438 &#8220;\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0430&#8221; 1979 \u0433\u043e\u0434\u0430<\/span><\/td>\n<\/tr>\n<tr>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8.jpg\"><img decoding=\"async\" class=\"alignright wp-image-8722 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8-214x300.jpg\" alt=\"Accounting and taxation\" width=\"137\" height=\"192\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8-214x300.jpg 214w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8-107x150.jpg 107w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8-17x24.jpg 17w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8-26x36.jpg 26w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8-34x48.jpg 34w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8.jpg 300w\" data-sizes=\"(max-width: 137px) 100vw, 137px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 137px; --smush-placeholder-aspect-ratio: 137\/192;\" \/><\/a>\u0426\u0443\u0448\u043a\u043e \u0412\u0430\u0441\u0438\u043b\u0438\u0439 \u041f\u0435\u0442\u0440\u043e\u0432\u0438\u0447<\/b><span style=\"font-weight: 400;\"> &#8211;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u043c\u0438\u043d\u0438\u0441\u0442\u0440 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0423\u043a\u0440\u0430\u0438\u043d\u044b (2010-2011.), \u041f\u0440\u0435\u0434\u0441\u0435\u0434\u0430\u0442\u0435\u043b\u044c \u0410\u043d\u0442\u0438\u043c\u043e\u043d\u043e\u043f\u043e\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u043e\u043c\u0438\u0442\u0435\u0442\u0430 \u0423\u043a\u0440\u0430\u0438\u043d\u044b (2012-2014 \u0433\u0433.), <\/span> <span style=\"font-weight: 400;\"> \u0432\u044b\u043f\u0443\u0441\u043a\u043d\u0438\u043a \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0430 <\/span> <span style=\"font-weight: 400;\"> \u043f\u043e \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0438 &#8220;\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0430&#8221; 1988 \u0433\u043e\u0434\u0430<\/span><\/td>\n<\/tr>\n<tr>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10.jpg\"><img decoding=\"async\" class=\"alignright wp-image-8720 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10-257x300.jpg\" alt=\"Accounting and taxation\" width=\"133\" height=\"155\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10-257x300.jpg 257w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10-129x150.jpg 129w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10-21x24.jpg 21w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10-31x36.jpg 31w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10-41x48.jpg 41w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10.jpg 439w\" data-sizes=\"(max-width: 133px) 100vw, 133px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 133px; --smush-placeholder-aspect-ratio: 133\/155;\" \/><\/a>\u0420\u0443\u0441\u0438\u043d\u0441\u043a\u0438\u0439 \u041c\u0438\u0445\u0430\u0438\u043b \u041f\u0440\u043e\u043a\u043e\u043f\u043e\u0432\u0438\u0447 <\/b><span style=\"font-weight: 400;\">\u2013<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u043a-\u0442 \u044d\u043a\u043e\u043d\u043e\u043c. \u043d\u0430\u0443\u043a, \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0443\u043f\u043e\u043b\u043d\u043e\u043c\u043e\u0447\u0435\u043d\u043d\u044b\u0439 \u0410\u043d\u0442\u0438\u043c\u043e\u043d\u043e\u043f\u043e\u043b\u044c\u043d\u043e\u0433\u043e \u043a\u043e\u043c\u0438\u0442\u0435\u0442\u0430 \u0423\u043a\u0440\u0430\u0438\u043d\u044b (\u0437\u0430\u043c\u0435\u0441\u0442\u0438\u0442\u0435\u043b\u044c \u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0438 \u0423\u043a\u0440\u0430\u0438\u043d\u044b \u0432 2010-2011 \u0433\u0433.), \u0432\u044b\u043f\u0443\u0441\u043a\u043d\u0438\u043a \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0433\u043e \u0444\u0430\u043a\u0443\u043b\u044c\u0442\u0435\u0442\u0430 &#8220;\u042d\u043a\u043e\u043d\u043e\u043c\u0438\u043a\u0430 \u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0433\u043e \u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0430&#8221; 1989 \u0433\u043e\u0434\u0430\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893.png\"><img decoding=\"async\" class=\"alignleft wp-image-9106 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-277x300.png\" alt=\"Accounting and taxation\" width=\"159\" height=\"172\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-277x300.png 277w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-138x150.png 138w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-22x24.png 22w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-33x36.png 33w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-44x48.png 44w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893.png 498w\" data-sizes=\"(max-width: 159px) 100vw, 159px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 159px; --smush-placeholder-aspect-ratio: 159\/172;\" \/><\/a><\/h3>\n<h3>At school you were taught to count.<\/h3>\n<h2>We will teach you how to work with figeres and earn money.<\/h2>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h3><\/h3>\n<h3>Bachelor (11-th GradeGraduate)<\/h3>\n<table>\n<thead>\n<tr>\n<th>Form of study<\/th>\n<th>State-funded places<\/th>\n<th>Contract education fee, UAH<\/th>\n<th>Dormitory<\/th>\n<th>Practice opportunity in Europe<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">Full time<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">available<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">21500<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">yes<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">yes<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">Part time<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">available<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">15000<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">for the period of the session<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>Tuition fee for 1 year (2024-2025)<\/strong><\/em><\/p>\n<h3>Master (for bachelors)<\/h3>\n<table>\n<thead>\n<tr>\n<th>Form of study<\/th>\n<th>State-funded places<\/th>\n<th>Contract education fee, UAH<\/th>\n<th>Dormitory<\/th>\n<th>Practice opportunity in Europe<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">Full time<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">available<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">23700<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">yes<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">yes<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">Part time<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">available<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">16600<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">for the period of the session<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>Tuition fee for 1 year (2024-2025)<\/strong><\/em><\/p>\n<h3>Bachelor (for junior specialists).<\/h3>\n<table>\n<thead>\n<tr>\n<th>Form of study<\/th>\n<th>State-funded places<\/th>\n<th>Contract education fee, UAH<\/th>\n<th>Dormitory<\/th>\n<th>Practice opportunity in Europe<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">Full time<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">available<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">26800<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">yes<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">yes<\/td>\n<\/tr>\n<tr>\n<td data-label=\"\u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f\">Part time<\/td>\n<td data-label=\"\u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f\">available<\/td>\n<td data-label=\"\u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d.\">18760<\/td>\n<td data-label=\"\u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a\">for the period of the session<\/td>\n<td data-label=\"\u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438 \u0443 \u0404\u0432\u0440\u043e\u043f\u0456\">yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<style>\n        table {border-collapse: collapse;background: #fff; width: 100%;}table thead {background: hsla(141, 49%, 60%, 0.2);} td, th { padding: 5px;border: 2px solid green;} .tabl_vup td, th {border:none;} @media (max-width: 780px) {table thead {display: none;}table td:before {content: attr(data-label);float: left;font-weight: bold; display: block; padding: 0 8px;          background: hsla(141, 49%, 60%, 0.2);}table td {display: block; text-align: right;font-size: 13px; border: 0; border-bottom: 1px dotted #a0a0a0; width: 100%;}table tr {margin-bottom: 10px; display: block;border-bottom: 2px solid #00b140;} .tabl_vup th:first-child, .tabl_vup td:first-child{color:#000;} .tabl_vup tr, .tabl_vup td{border-bottom:none;text-align:left;}  th:first-child, td:first-child {color: #00b141;font-weight: 700;}}<\/style>\n<p><em><strong>Tuition fee for 1 year (2024-2025)<\/strong><\/em><\/p>\n<h2>What will you learn?<\/h2>\n<p><img decoding=\"async\" class=\"alignleft wp-image-9112 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-300x294.jpg\" alt=\"Accounting and taxation\" width=\"168\" height=\"164\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-300x294.jpg 300w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-153x150.jpg 153w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-24x24.jpg 24w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-36x36.jpg 36w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd-48x48.jpg 48w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/33fdafc61c430280754da18ea2d191bd.jpg 600w\" data-sizes=\"(max-width: 168px) 100vw, 168px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 168px; --smush-placeholder-aspect-ratio: 168\/164;\" \/><\/p>\n<ul>\n<li>To count money and more.<\/li>\n<li>To draw up a balance sheet and read it<\/li>\n<li>To audit the financial state of the enterprise (and your personal enterprise)<\/li>\n<li>To use the program &#8220;1C: Accounting&#8221; and other software<\/li>\n<li>To understand the accounting peculiarities in the agricultural sector and many other things<\/li>\n<\/ul>\n<h2><\/h2>\n<p>&nbsp;<\/p>\n<h2>\u00a0What jobs can you find?<\/h2>\n<p><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656.jpg\"><img decoding=\"async\" class=\"wp-image-9114 alignleft lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-300x218.jpg\" alt=\"Accounting and taxation\" width=\"220\" height=\"160\" data-srcset=\"https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-300x218.jpg 300w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-206x150.jpg 206w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-24x17.jpg 24w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-36x26.jpg 36w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656-48x35.jpg 48w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/53876-64656.jpg 626w\" data-sizes=\"(max-width: 220px) 100vw, 220px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 220px; --smush-placeholder-aspect-ratio: 220\/160;\" \/><\/a><\/p>\n<ul>\n<li>An accountant in various areas<\/li>\n<li>As an accountant in the agricultural sector (not for everyone)<\/li>\n<li>As an economist<\/li>\n<li>As an auditor<\/li>\n<li>Anywhere any money-related job<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2>How to apply Odesa State Agrarian University?<\/h2>\n<h3 style=\"text-align: left;\">Fill out the form \u201cSign up for the documents submission\u201d and click \u00abSend\u201d. We will call you back!<\/h3>\n<p>&nbsp;<\/p>\n<h2>How to increase your chances of applying the OSAU?<\/h2>\n<h3><a href=\"https:\/\/osau.edu.ua\/intensyvna-pidgotovka-do-zno-2023\/\" target=\"_blank\" rel=\"noopener noreferrer\">Sign up for training courses for \u041d\u041c\u0422.<\/a><\/h3>\n<p>What will you get?<\/p>\n<ul>\n<li>Statistictically, 80-90% of applicants easily gain ZNO passing grade<\/li>\n<li>Completing the courses you get up to 10 points to your ZNO score.<\/li>\n<li>Also, participants of the VNO (ZNO) subject Olympiads can receive up to 20 points for these subjects upon admission to such specialties at the OSAU as Technology of production and processing of farm animal products, Agricultural engineering, Surveying and land management, Horticulture and Viticulture, Plant Protection and Quarantine, Agronomy<\/li>\n<\/ul>\n<h2><\/h2>\n<h2>Why is it better at OSAU? Our advantages.<\/h2>\n<ol>\n<li>There is an existence of high-quality faculty staff aged under 45 years.<\/li>\n<li><span style=\"font-weight: 400;\">High level of technical and methodological support of the educational process, the use of modern information systems and technologies and specialized accounting software of the latest versions in the educational process(1C: Accounting. 8 Debit Plus). <\/span><\/li>\n<li>Opportunities to acquire practical skills in the best business structures in Odesa and Odesa region.<\/li>\n<li>High level of applicants academic mobility, the possibility of active participation in the scientific work of chairs and the university, perspectives for continuing studies as postgraduates.<\/li>\n<li>Strong social infrastructure of the University.<\/li>\n<li>Education in Odesa means education in one of the best tourist ,cultural and historical cities of the country<br \/>\n<h2><\/h2>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h2>The famous graduates<\/h2>\n<p>&nbsp;<\/p>\n<table class=\"tabl_vup\">\n<tbody>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8726 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-4-225x300.jpg\" alt=\"Accounting and taxation\" width=\"151\" height=\"201\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 151px; --smush-placeholder-aspect-ratio: 151\/201;\" \/><\/a><\/b><strong>Babichenko Victor Volodymyrovich<\/strong><\/p>\n<p>is the Vice-Chairman of the Board of PJSC Transnational Financial and Industrial Oil Company Ukrtatnafta, the Head of the Financial and Economic Department, Doctor of Economics Sciences, Professor of the Chair of Finance in M. Ostrogradsky Kremenchug State University, he graduated from the Faculty of Economics with a degree in Economics and Organization of Agriculture in 1988<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8724 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-6-203x300.jpg\" alt=\"Accounting and taxation\" width=\"147\" height=\"217\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 147px; --smush-placeholder-aspect-ratio: 147\/217;\" \/><\/a><\/b><strong>Voloshko Ivan Vasyl`evich<\/strong> is &#8211;<\/p>\n<p>the Honored Economist of Ukraine (2002), he is one of the founders of the Board of Bank :Aval`\u201dand the First Deputy Chairman of the Board of Bank \u201cAval`\u201d in the past, but now he is the President of the \u201cPrestige Group\u201d Holding, the member of the Board of Directors of OJSC \u201cMilk Alliance\u201d, whose enterprises were among the first to pass certification of dairy products in accordance with EU standards and these enterprises entered the European food market, Voloshko I. V. is the graduate of the Faculty of Economics in 1976<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8723 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-7-201x300.jpg\" alt=\"Accounting and taxation\" width=\"143\" height=\"213\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 143px; --smush-placeholder-aspect-ratio: 143\/213;\" \/><\/a><\/b><strong>Zavalevskaya Valentina Oleksandrivna<\/strong> &#8211;<\/p>\n<p>was the Deputy Minister of the Agrarian Policy and Food of Ukraine (1996-1999 and 2009-2013 years), she is the graduate of the Faculty of Economics with a degree in Economics and Organization of Agriculture in1979<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8722 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-8-214x300.jpg\" alt=\"Accounting and taxation\" width=\"141\" height=\"198\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 141px; --smush-placeholder-aspect-ratio: 141\/198;\" \/><\/a><\/b><strong>Tsushko Vasiliy Petrovych<\/strong> was the &#8211;<\/p>\n<p>Minister of Economy of Ukraine (2010-2011.), then he was the Chairman of the Antimonopoly Committee of Ukraine (2012-2014), he is the graduate of the Faculty of Economics with a degree in Economics and Organization of Agriculture in 1988.<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><b><a href=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10.jpg\"><img decoding=\"async\" class=\"alignright wp-image- 8720 lazyload\" data-src=\"http:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/10\/unnamed-10-257x300.jpg\" alt=\"Accounting and taxation\" width=\"137\" height=\"160\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 137px; --smush-placeholder-aspect-ratio: 137\/160;\" \/><\/a><\/b><strong>Rusinsky Mikhailo Prokopovych<\/strong> &#8211;<\/p>\n<p>is the PhD in Economy Sciences, he was the Authorized state authority of the Antimonopoly Committee of Ukraine ( the Vice- Minister of Economy of Ukraine in 2010-2011), the graduate of the Faculty of Economics &#8220;Economics and Organization of Agriculture&#8221; in 1989.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Accounting and taxation&#8221; width=&#8221;159&#8243; height=&#8221;172&#8243; srcset=&#8221;https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-277&#215;300.png 277w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-138&#215;150.png 138w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-22&#215;24.png 22w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-33&#215;36.png 33w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-44&#215;48.png 44w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893.png 498w&#8221; sizes=&#8221;(max-width: 159px) 100vw, 159px&#8221; \/> \u0423 \u0448\u043a\u043e\u043b\u0456 \u0442\u0435\u0431\u0435 \u0432\u0447\u0438\u043b\u0438 \u0440\u0430\u0445\u0443\u0432\u0430\u0442\u0438. \u0410 \u041c\u0438 \u043d\u0430\u0432\u0447\u0438\u043c\u043e \u0442\u0435\u0431\u0435 \u043f\u0440\u0430\u0446\u044e\u0432\u0430\u0442\u0438 \u0437 \u0446\u0438\u0444\u0440\u0430\u043c\u0438 \u0456 \u0437\u0430\u0440\u043e\u0431\u043b\u044f\u0442\u0438. &nbsp; &nbsp; &nbsp; \u0411\u0430\u043a\u0430\u043b\u0430\u0432\u0440 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u043f\u043e\u0432\u043d\u043e\u0457 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u0457 \u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0457 \u043e\u0441\u0432\u0456\u0442\u0438 \u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f \u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d. \u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a \u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17191,"parent":8319,"menu_order":11,"comment_status":"closed","ping_status":"closed","template":"page-promo.php","meta":{"footnotes":""},"class_list":["post-3678","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Accounting and taxation - Odesa State Agrarian University. Extramural<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/osau.edu.ua\/hochu-v-odau\/spetsialnosti\/spetsialnist-071-oblik-i-opodatkuvannya\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accounting and taxation - Odesa State Agrarian University. Extramural\" \/>\n<meta property=\"og:description\" content=\"Accounting and taxation&quot; width=&quot;159&quot; height=&quot;172&quot; srcset=&quot;https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-277x300.png 277w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-138x150.png 138w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-22x24.png 22w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-33x36.png 33w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893-44x48.png 44w, https:\/\/osau.edu.ua\/wp-content\/uploads\/2019\/11\/kisspng-financial-accounting-clip-art-accountant-bookkeepi-microsoft-clip-art-software-ourclipart-5b7cafd2da0138.781411191534898130893.png 498w&quot; sizes=&quot;(max-width: 159px) 100vw, 159px&quot; \/&gt; \u0423 \u0448\u043a\u043e\u043b\u0456 \u0442\u0435\u0431\u0435 \u0432\u0447\u0438\u043b\u0438 \u0440\u0430\u0445\u0443\u0432\u0430\u0442\u0438. \u0410 \u041c\u0438 \u043d\u0430\u0432\u0447\u0438\u043c\u043e \u0442\u0435\u0431\u0435 \u043f\u0440\u0430\u0446\u044e\u0432\u0430\u0442\u0438 \u0437 \u0446\u0438\u0444\u0440\u0430\u043c\u0438 \u0456 \u0437\u0430\u0440\u043e\u0431\u043b\u044f\u0442\u0438. &nbsp; &nbsp; &nbsp; \u0411\u0430\u043a\u0430\u043b\u0430\u0432\u0440 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u0456 \u043f\u043e\u0432\u043d\u043e\u0457 \u0437\u0430\u0433\u0430\u043b\u044c\u043d\u043e\u0457 \u0441\u0435\u0440\u0435\u0434\u043d\u044c\u043e\u0457 \u043e\u0441\u0432\u0456\u0442\u0438 \u0424\u043e\u0440\u043c\u0430 \u043d\u0430\u0432\u0447\u0430\u043d\u043d\u044f \u0411\u044e\u0434\u0436\u0435\u0442\u043d\u0456 \u043c\u0456\u0441\u0446\u044f \u0412\u0430\u0440\u0442\u0456\u0441\u0442\u044c \u043a\u043e\u043d\u0442\u0440\u0430\u043a\u0442\u0443, \u0433\u0440\u043d. \u0413\u0443\u0440\u0442\u043e\u0436\u0438\u0442\u043e\u043a \u041c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/osau.edu.ua\/hochu-v-odau\/spetsialnosti\/spetsialnist-071-oblik-i-opodatkuvannya\/\" \/>\n<meta property=\"og:site_name\" content=\"Odesa State Agrarian University. 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