{"id":8080,"date":"2024-12-17T21:14:06","date_gmt":"2024-12-17T21:14:06","guid":{"rendered":"https:\/\/avaccounting.gr\/?p=8080"},"modified":"2024-12-17T21:14:06","modified_gmt":"2024-12-17T21:14:06","slug":"%ce%b4%cf%8e%cf%81%ce%bf-%cf%87%cf%81%ce%b9%cf%83%cf%84%ce%bf%cf%85%ce%b3%ce%ad%ce%bd%ce%bd%cf%89%ce%bd-%cf%8c%ce%bb%ce%b1-%cf%8c%cf%83%ce%b1-%cf%80%cf%81%ce%ad%cf%80%ce%b5%ce%b9-%ce%bd%ce%b1-%ce%b3","status":"publish","type":"post","link":"https:\/\/avaccounting.gr\/?p=8080","title":{"rendered":"\u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd: \u038c\u03bb\u03b1 \u03cc\u03c3\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03c4\u03b5"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><\/h3>\n\n\n\n<p>\u03a4\u03bf <strong>\u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd<\/strong> \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03bc\u03af\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b5\u03bd\u03af\u03c3\u03c7\u03c5\u03c3\u03b7 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03c9\u03bd \u03b3\u03b9\u03bf\u03c1\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae \u03b5\u03c1\u03b3\u03b1\u03c4\u03b9\u03ba\u03ae \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1. \u03a0\u03b1\u03c1\u03b1\u03ba\u03ac\u03c4\u03c9 \u03b1\u03bd\u03b1\u03bb\u03cd\u03bf\u03c5\u03bc\u03b5 \u03cc\u03bb\u03b1 \u03cc\u03c3\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03bf\u03c5\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03b9 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03bf \u03b4\u03ce\u03c1\u03bf, \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd, \u03c4\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b5\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2, \u03c4\u03bf \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. \u03a0\u03bf\u03b9\u03bf\u03b9 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd;<\/strong><\/h3>\n\n\n\n<p>\u038c\u03bb\u03bf\u03b9 \u03bf\u03b9 <strong>\u03bc\u03b9\u03c3\u03b8\u03c9\u03c4\u03bf\u03af<\/strong> \u03c4\u03bf\u03c5 \u03b9\u03b4\u03b9\u03c9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c4\u03bf\u03bc\u03ad\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03c1\u03b3\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 \u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2, \u03b5\u03af\u03c4\u03b5 \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 \u03b5\u03af\u03c4\u03b5 \u03bc\u03b5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2, <strong>\u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd<\/strong>.<\/p>\n\n\n\n<p>\u0397 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03b1\u03c5\u03c4\u03ae \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03b4\u03b5\u03bd \u03b5\u03be\u03b1\u03c1\u03c4\u03ac\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b5\u03af\u03b4\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 \u03ae \u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c4\u03b7\u03c2 \u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u0394\u03ce\u03c1\u03bf\u03c5 \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd<\/strong><\/h3>\n\n\n\n<p>\u03a4\u03bf \u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03b5 <strong>\u03ad\u03bd\u03b1 \u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03bf \u03bc\u03b9\u03c3\u03b8\u03cc<\/strong> \u03b3\u03b9\u03b1 \u03cc\u03c3\u03bf\u03c5\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03b5\u03af <strong>\u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03bf \u03c4\u03bf \u03c7\u03c1\u03bf\u03bd\u03b9\u03ba\u03cc \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1<\/strong> \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd <strong>1\u03b7 \u039c\u03b1\u0390\u03bf\u03c5 \u03ad\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd 31\u03b7 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5<\/strong> \u03c4\u03bf\u03c5 \u03af\u03b4\u03b9\u03bf\u03c5 \u03ad\u03c4\u03bf\u03c5\u03c2.<\/p>\n\n\n\n<p>\u0391\u03bd \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03c2 \u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03b5\u03af \u03b3\u03b9\u03b1 \u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03b7 \u03b1\u03c5\u03c4\u03ae \u03c4\u03b7\u03bd \u03c0\u03b5\u03c1\u03af\u03bf\u03b4\u03bf, \u03c4\u03cc\u03c4\u03b5 \u03c4\u03bf \u0394\u03ce\u03c1\u03bf \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 <strong>\u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac<\/strong>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u03a4\u03cd\u03c0\u03bf\u03c2 \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd<\/strong><\/h4>\n\n\n\n<p>\u03a4\u03bf \u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd \u03b9\u03c3\u03bf\u03cd\u03c4\u03b1\u03b9 \u03bc\u03b5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1\/25 \u03c4\u03bf\u03c5 \u03bc\u03b9\u03c3\u03b8\u03bf\u03cd<\/strong> \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b7\u03bc\u03ad\u03c1\u03b1 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2 (\u03b3\u03b9\u03b1 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03bc\u03b7\u03bd\u03b9\u03b1\u03af\u03bf \u03bc\u03b9\u03c3\u03b8\u03cc).<\/li>\n\n\n\n<li><strong>2 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03b1<\/strong> \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 19 \u03b7\u03bc\u03ad\u03c1\u03b5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 (\u03b3\u03b9\u03b1 \u03b5\u03c1\u03b3\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03bc\u03b5 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf).<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u03a0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1 \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd<\/strong><\/h4>\n\n\n\n<p>\u0391\u03bd \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03b4\u03bf\u03c5\u03bb\u03ad\u03c8\u03b5\u03b9 <strong>\u03bf\u03bb\u03cc\u03ba\u03bb\u03b7\u03c1\u03bf \u03c4\u03bf \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1<\/strong> \u03ba\u03b1\u03b9 \u03bf \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2 \u03c4\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 <strong>1.200\u20ac<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd = <strong>1.200\u20ac<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>\u0391\u03bd \u03ba\u03ac\u03c0\u03bf\u03b9\u03bf\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03b5\u03c1\u03b3\u03b1\u03c3\u03c4\u03b5\u03af <strong>3 \u03bc\u03ae\u03bd\u03b5\u03c2<\/strong> (\u03c0.\u03c7. \u03b1\u03c0\u03cc 1\u03b7 \u03a3\u03b5\u03c0\u03c4\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd = (1.200\u20ac * 3 \u03bc\u03ae\u03bd\u03b5\u03c2) \/ 8 \u03bc\u03ae\u03bd\u03b5\u03c2 = <strong>450\u20ac<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. \u03a0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u039a\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2<\/strong><\/h3>\n\n\n\n<p>\u0397 \u03c0\u03c1\u03bf\u03b8\u03b5\u03c3\u03bc\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae\u03c2 \u03c4\u03bf\u03c5 \u0394\u03ce\u03c1\u03bf\u03c5 \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 <strong>\u03b7 21\u03b7 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5<\/strong> \u03ba\u03ac\u03b8\u03b5 \u03ad\u03c4\u03bf\u03c5\u03c2. \u039f \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7\u03c2 <strong>\u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03bf\u03cd\u03c4\u03b1\u03b9<\/strong> \u03bd\u03b1 \u03c4\u03bf \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03b5\u03b9 \u03b5\u03bc\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b1.<\/p>\n\n\n\n<p>\u03a3\u03b5 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03ba\u03b1\u03b8\u03c5\u03c3\u03c4\u03ad\u03c1\u03b7\u03c3\u03b7\u03c2, \u03bf \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c6\u03cd\u03b3\u03b5\u03b9 \u03c3\u03c4\u03b7\u03bd <strong>\u0395\u03c0\u03b9\u03b8\u03b5\u03ce\u03c1\u03b7\u03c3\u03b7 \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2<\/strong> \u03ae \u03bd\u03b1 \u03ba\u03b9\u03bd\u03b7\u03b8\u03b5\u03af \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03b4\u03b9\u03b5\u03ba\u03b4\u03af\u03ba\u03b7\u03c3\u03ae \u03c4\u03bf\u03c5.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. \u039d\u03bf\u03bc\u03b9\u03ba\u03cc \u03a0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf<\/strong><\/h3>\n\n\n\n<p>\u03a4\u03bf \u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03b1\u03c4\u03bf\u03c7\u03c5\u03c1\u03c9\u03bc\u03ad\u03bd\u03bf \u03b2\u03ac\u03c3\u03b5\u03b9 \u03c4\u03c9\u03bd <strong>\u03b5\u03b3\u03ba\u03c5\u03ba\u03bb\u03af\u03c9\u03bd \u03c4\u03bf\u03c5 \u03a5\u03c0\u03bf\u03c5\u03c1\u03b3\u03b5\u03af\u03bf\u03c5 \u0395\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2<\/strong> \u03ba\u03b1\u03b9 \u03c4\u03bf\u03c5 <strong>\u0392.\u0394. 190\/1967<\/strong>. \u0397 \u03bc\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b4\u03ce\u03c1\u03bf\u03c5 \u03c3\u03c5\u03bd\u03b9\u03c3\u03c4\u03ac <strong>\u03c0\u03bb\u03b7\u03bc\u03bc\u03ad\u03bb\u03b7\u03bc\u03b1<\/strong> \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03ad\u03c2 \u03c0\u03bf\u03b9\u03bd\u03ad\u03c2 \u03c3\u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7 (\u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ad\u03c2 \u03ba\u03c5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. \u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1 \u03ba\u03b1\u03b9 \u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2<\/strong><\/h3>\n\n\n\n<p>\u03a4\u03bf \u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03c4\u03b1\u03b9 \u03c3\u03b5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u03a6\u03cc\u03c1\u03bf \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2<\/strong> (\u03c0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03b9\u03ba\u03ae \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7).<\/li>\n\n\n\n<li><strong>\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2<\/strong> (\u0399\u039a\u0391 \u03ae \u03ac\u03bb\u03bb\u03b1 \u03c4\u03b1\u03bc\u03b5\u03af\u03b1).<\/li>\n<\/ul>\n\n\n\n<p>\u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03cc\u03c0\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03bf \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03cc\u03c2 \u03bc\u03b9\u03c3\u03b8\u03cc\u03c2. \u03a4\u03b1 \u03c0\u03bf\u03c3\u03ac \u03c0\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03bc\u03c6\u03b1\u03bd\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd <strong>\u03b5\u03ba\u03ba\u03b1\u03b8\u03ac\u03c1\u03b9\u03c3\u03b7 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. \u03a3\u03c5\u03bd\u03ae\u03b8\u03b5\u03b9\u03c2 \u0395\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2<\/strong><\/h3>\n\n\n\n<p><strong>1. \u03a4\u03b9 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd \u03bf \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03ad\u03c7\u03b5\u03b9 \u03b1\u03c0\u03bf\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 \u03c4\u03bf\u03c5 \u03c0\u03c1\u03b9\u03bd \u03c4\u03b9\u03c2 31\/12;<\/strong><br>\u0394\u03b9\u03ba\u03b1\u03b9\u03bf\u03cd\u03c4\u03b1\u03b9 \u03c4\u03bf <strong>\u03b1\u03bd\u03b1\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c0\u03bf\u03c3\u03cc<\/strong> \u03c4\u03bf\u03c5 \u0394\u03ce\u03c1\u03bf\u03c5 \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd, \u03b3\u03b9\u03b1 \u03c4\u03bf \u03b4\u03b9\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03c1\u03b3\u03ac\u03c3\u03c4\u03b7\u03ba\u03b5.<\/p>\n\n\n\n<p><strong>2. \u03a4\u03b9 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03bd \u03b5\u03c1\u03b3\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03bc\u03b5\u03b9\u03c9\u03bc\u03ad\u03bd\u03bf \u03c9\u03c1\u03ac\u03c1\u03b9\u03bf;<\/strong><br>\u03a4\u03bf \u0394\u03ce\u03c1\u03bf \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf\u03bd <strong>\u03ba\u03b1\u03b8\u03b1\u03c1\u03cc \u03bc\u03b9\u03c3\u03b8\u03cc<\/strong> \u03c0\u03bf\u03c5 \u03b1\u03bd\u03c4\u03b9\u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af \u03c3\u03c4\u03b9\u03c2 \u03ce\u03c1\u03b5\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03c4\u03bf\u03c5.<\/p>\n\n\n\n<p><strong>3. \u0395\u03af\u03bd\u03b1\u03b9 \u03bd\u03cc\u03bc\u03b9\u03bc\u03b7 \u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u0394\u03ce\u03c1\u03bf\u03c5 &#8220;\u03bc\u03b1\u03cd\u03c1\u03b1&#8221;;<\/strong><br>\u038c\u03c7\u03b9. \u03a4\u03bf \u0394\u03ce\u03c1\u03bf \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03b8\u03b5\u03af <strong>\u03bd\u03cc\u03bc\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03bc\u03b5 \u03b1\u03c0\u03cc\u03b4\u03b5\u03b9\u03be\u03b7<\/strong> \u03bc\u03ad\u03c3\u03c9 \u03c4\u03b7\u03c2 \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u03a3\u03c5\u03bc\u03c0\u03ad\u03c1\u03b1\u03c3\u03bc\u03b1<\/strong>: <\/h3>\n\n\n\n<p>\u03a4\u03bf \u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03af\u03b1 \u03b2\u03b1\u03c3\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03c9\u03c4\u03b9\u03ba\u03ae \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c4\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7 \u03bd\u03bf\u03bc\u03bf\u03b8\u03b5\u03c3\u03af\u03b1. \u0397 \u03c3\u03c9\u03c3\u03c4\u03ae \u03ba\u03b1\u03b9 \u03ad\u03b3\u03ba\u03b1\u03b9\u03c1\u03b7 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ae \u03c4\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c7\u03c1\u03ad\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03b5\u03c1\u03b3\u03bf\u03b4\u03cc\u03c4\u03b7, \u03b5\u03bd\u03ce \u03b3\u03b9\u03b1 \u03c4\u03bf\u03bd \u03b5\u03c1\u03b3\u03b1\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03ad\u03bd\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc \u03b2\u03bf\u03ae\u03b8\u03b7\u03bc\u03b1 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7 \u03b4\u03b9\u03ac\u03c1\u03ba\u03b5\u03b9\u03b1 \u03c4\u03c9\u03bd \u03b5\u03bf\u03c1\u03c4\u03ce\u03bd.<\/p>\n\n\n\n<p>\u0391\u03bd \u03ad\u03c7\u03b5\u03c4\u03b5 \u03b1\u03c0\u03bf\u03c1\u03af\u03b5\u03c2 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd <strong>\u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \u0394\u03ce\u03c1\u03bf\u03c5 \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd<\/strong> \u03ae \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03bf\u03c5, \u03bc\u03b7 \u03b4\u03b9\u03c3\u03c4\u03ac\u03c3\u03b5\u03c4\u03b5 \u03bd\u03b1 \u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03b5\u03c4\u03b5 \u03bc\u03b5 \u03c4\u03bf \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03c3\u03b1\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03bf.<\/p>\n\n\n\n<p>\u0391\u03bd\u03b4\u03c1\u03ad\u03b1\u03c2 \u0392\u03bb\u03ac\u03c7\u03bf\u03c2<br><strong>AV ACCOUNTING<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u03a4\u03bf \u0394\u03ce\u03c1\u03bf \u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03af \u03bc\u03af\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae 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