ΠΡΑΚΤΙΚΕΣ ΛΥΣΕΙΣ ΦΟΡΟΛΟΓΙΑΣ & ΛΟΓΙΣΤΙΚΗΣ 2014 Α ΤΟΜΟΣ - page 10

ž£°¦£³¯¨£®¡
X
[60] ŸÒÎÉÖŽÁ §©¡Ÿ ÒÐÉÇÔÍÉË¼Õ Ñ×ÍÁÌÌÁÇ¼Õ ................................... 128
[61] §Ì΍¼ ÖÐȌÁÒÎËÉÂÔÒ½Î× ........................................................... 130
[62] ±ÉŒ¼ ËÒ¼ÑÈÕ ÁÎÓŌÒÔÍ........................................................... 132
[63] ±Ð¾ÎÕ ÅʾÆÌÈÑÈÕ ¡.ž.² Á¾ ÉÄÉÏÒÈ ....................................... 133
[64] £ÌÁÉÎÒÐÉÂŽÎ, ÅËÓÌɍÒÉ˾ ÄÉËÁ½ÔŒÁ........................................... 135
[65] ©ÎÐÎÌÎÇÉËÑÒÎÉÖŽÁ ÉÄÉÎËÒÈÒÏÍ ÁÎÑÒÁËÒ¼ÐÔÍ................... 137
[66] ²ÎÖÐÅÏÑÅÉÕ §©¡Ÿ ÇÉÁ ÅÇËÁÒÁÑÒÑÅÉÕ Î× ÅƍÒÎÍÒÁÉ ........ 139
[67] µËÄÎÑÈ ÅÉÑÉÒÈнÔÍ ÅÉѾÄÎ× ÑŠэÈÌÁÉÎÌÎÇÉ˾ ÖÏÐÎ ............ 140
[68] ŸÒÎÉÖŽÁ ÄÉÁ˽ÍÈÑÈÕ ÁÎÓŌÒÔÍ ............................................. 141
[69] žÁÐÁÌÁ¼ (ÁÇÎÐ) ŒÈ ÒɌÎÌÎÇÈÓ»ÍÒÔÍ ÅŒÎÐÅ׌ÒÔÍ ........ 144
[70] µËÒÔÑÈ ŒÅ ËÎ׍¾ÍÉÁ ÑÅ ÅÌÒÅÕ ÑÎÀÅÐ ŒÐËÅÒ .................. 146
IV. £°™¡±¦§¡ ......................................................................................149
[71] ¡ÁÑÖ¾ÌÈÑÈ ÐÎÑԍÉËÎÀ Á¾ ÉÄÉÏÒÈ .................................... 151
[72] ¡ÁÑÖ¾ÌÈÑÈ Ñ×ØÀÇÎ× ÑÅ ÁÒΌÉ˼ ōÉÖŽÐÈÑÈ ........................ 154
[73] žÐ¾ÑÒɌΠÇÉÁ ׍ÅÐÔнÅÕ............................................................ 156
[74] žÎÌÌÁÌ¼ ÁÁÑÖ¾ÌÈÑÈ ËÁÉ Í¾ŒÉŒÎ ÔÐÐÉÎ ............................ 159
[75] ¡ÁÑÖ¾ÌÈÑÈ ÌÎÇÉÑÒ¼ ŒÅ ÄÉËÁ½ÔŒÁ ׍ÎÇÐÁÆ¼Õ ...................... 162
[76] ¡ÁÑÖ¾ÌÈÑÈ ËȍÎ×ÐÎÀ ŒÅ ÅÐǾÑȌΠÑÅ ÅÒÁÉÐŽÁ.................. 164
[77] £ÉľÒÈÑÈ ÅÐÇÁÒÉË¼Õ ÅÉÑÆÎÐÕ ¦§¡-£±¡¨ .............................. 166
[78] £ÐÇÁÒÉË»Õ ËÁÉ ÁÑÆÁÌÉÑÒÉË»Õ ×ÎÖÐÅÏÑÅÉÕ §ÎÉÍ΍ÐÁʽÁÕ........ 168
[79] ¡ÑÆÌÉÑÈ ÈÓ΍ÎÉÎÀ Î× Ñ׌ŒÅÒ»ÖÅÉ ÑÅ £ž£ .......................... 170
[80] Ÿ×ÌÌÎÇÉË»Õ Ñ׌ÂÑÅÉÕ ÅÐÇÁѽÁÕ................................................ 172
[81] Ÿ×ÑÒȌÁÒÉ˼ ÄÉÅÍ»ÐÇÅÉÁ ÐÊÅÔÍ ¼ ÅÐÉÑÒÁÑÉÁ˼
ÁÁÑÖ¾ÌÈÑÈ; ............................................................................... 174
V. ¡§¦®¥±¡ ........................................................................................177
[82] M½ÑÓÔÑÈ ¼ ŒÅÒÁ½ÂÁÑÈ ÁËÉͼÒÎ× ÑÅ ÅÒÁÉÐŽÁ ........................ 179
[83] šÉÌ×ÑÈ ÎÉËÎÄΌÉË¼Õ ¯£ ŒÅ Á˽ÍÈÒÁ Î× ÄÅÍ ÄÉÁÒ»ÓÈËÁÍ .... 183