ΕΛΛΗΝΙΚΑ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ Ερμηνευτική προσέγγιση & παραδείγματα

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3. ±Î ÐÎÑÐÒȌÁ (ÑȌÅÉÏÑÅÉÕ).......................................................................................................... 107
3.1. ¨ÉËÐ»Õ ÎÍÒ¾ÒÈÒÅÕ ........................................................................................................................ 108
3.2. ¨ÅÇÌÅÕ ËÁÉ ŒÅÑÁ½ÅÕ ÎÍÒ¾ÒÈÒÅÕ................................................................................................. 110
4. £ÐÇÁѽÅÕ ËÌÅÉѽŒÁÒÎÕ ËÁÉ ËÁÒÐÒÉÑÈÕ ÒÔÍ ÖÐȌÁÒÎÎÉËÎÍΌÉËÏÍ ËÁÒÁÑÒÑÅÔÍ ............... 110
4.1. ¥ ÅÆÁЌÎǼ ÒÈÕ ÁÐÖ¼Õ ÒÎ× ÄÅÄÎ×ÌÅ׌»ÍÎ× .......................................................................... 111
4.1.1. ¥ ÅÆÁЌÎǼ ÒÈÕ ÁÐÖ¼Õ ÒÎ× ÄÅÄÎ×ÌÅ׌»ÍÎ× ÑÒÉÕ ÎÍÒ¾ÒÈÒÅÕ ŒÅ ÁÌÎÇÐÁÆÉËÂÉÂ̽Á... 112
4.1.2. ¥ ÅÆÁЌÎǼ ÒÈÕ ÁÐÖ¼Õ ÒÎ× ÄÅÄÎ×ÌÅ׌»ÍÎ× ÑÒÉÕ ÎÍÒ¾ÒÈÒÅÕ ŒÅ ÄɍÌÎÇÐÁÆÉËÂÉÂ̽Á .. 116
4.2. ¥ ÁÎÇÐÁƼ ËÁÉ È ÅÉŒ»ÒÐÈѼ ÒÈÕ........................................................................................... 120
4.2.1. ¥ ÁÎÇÐÁƼ ÎÍÒÎÒ¼ÒÔÍ ŒÅ ÁÌÎÇÐÁÆÉËÂÉÂ̽Á ............................................................ 120
4.2.2. ¥ ÁÎÇÐÁƼ ÎÍÒÎÒ¼ÒÔÍ ŒÅ ÄɍÌÎÇÐÁÆÉËÂÉÂ̽Á ........................................................... 122
4.3. ¡ÐÖŽΠÅÍÑόÁÒÔÍ ËÁÉ ×ÌÔÍ ÇÉÔÍ ÅÐÉÎ×ÑÉÁËÏÍ ÑÒÎÉÖŽÔÍ ...................................... 124
4.3.1. ¡ÐÖŽΠÅÍÑόÁÒÔÍ ËÁÉ ×ÌÔÍ ÇÉÔÍ ÅÐÉÎ×ÑÉÁËÏÍ ÑÒÎÉÖŽÔÍ ÎÍÒ¾ÒÈÒÔÍ
ŒÅ ÁÌÎÇÐÁÆÉËÁ ÂÉÂ̽Á ...................................................................................................... 125
4.3.2. ¡ÐÖŽΠÅÍÑόÁÒÔÍ ËÁÉ ×ÌÔÍ ÁǽÔÍ ÅÐÉÎ×ÑÉÁËÏÍ ÑÒÎÉÖŽÔÍ ÎÍÒÎÒ¼ÒÔÍ
ŒÅ ÄɍÌÎÇÐÁÆÉËÂÉÂ̽Á ..................................................................................................... 127
4.4. £ÉŒ»ÒÐÈÑÈ ÌÎɍÏÍ ÅÐÉÎ×ÑÉÁËÏÍ ÑÒÎÉÖŽÔÍ, ÁÁÉÒ¼ÑÅÔÍ ËÁÉ ×ÎÖÐÅÏÑÅÔÍ ............. 133
4.4.1. žÐÎÂÌ»ÃÅÉÕ ......................................................................................................................... 133
4.4.2. £ÉŒ»ÒÐÈÑÈ ³ÐȌÁÒÎÎÉËÎÍΌÉËÏÍ ŸÒÎÉÖŽÔÍ.................................................................. 135
4.4.3. £ÉŒ»ÒÐÈÑÈ ×ÎÖÐÅÏÑÅÔÍ................................................................................................ 137
4.4.4. ¡ÍÁÇÍÏÐÉÑÈ ËÐÁÒÉËÏÍ ÅÍÉÑÖÀÑÅÔÍ - ōÉÖÎÐÈǼÑÅÔÍ.................................................... 137
4.5. ¥ ËÁÒÐÒÉÑÈ ÒÈÕ ÆÎÐÎÌÎÇÉË¼Õ ÂÑÈÕ ...................................................................................... 138
4.5.1. ¥ ËÁÒÐÒÉÑÈ ÒÈÕ ÆÎÐÎÌÎÇÉË¼Õ ÂÑÈÕ ÑÒÁ ÁÌÎÇÐÁÆÉËÂÉÂ̽Á ..................................... 139
4.5.2. ¥ ËÁÒÐÒÉÑÈ ÒÈÕ ÆÎÐÎÌÎÇÉË¼Õ ÂÑÈÕ ÑÒÁ ÄɍÌÎÇÐÁÆÉËÂÉÂ̽Á .................................... 140
4.6. ¥ ËÁÒÐÒÉÑÈ ÒÔÍ ÎÉËÎÍΌÉËÏÍ ËÁÒÁÑÒÑÅÔÍ ËÁÉ ÎÉ ÅÇÇÐÁÆ»Õ ËÌÅÉѽŒÁÒÎÕ...................... 144
4.6.1. ¥ ËÁÒÑÒÁÑÈ ÁÎÒÅÌÅьÒÔÍ ÑÒÁ ÁÌÎÇÐÁÆÉËÂÉÂ̽Á ................................................. 144
4.6.2. ¯É ÎÉËÎÍΌÉË»Õ ËÁÒÁÑÒÑÅÉÕ ÑÒÁ ÄɍÌÎÇÐÁÆÉËÂÉÂ̽Á................................................... 151
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