???? ???? ????? ??? – ????? ” Check List ” ???? ??? ?????
8 ?????? 2004???: ??? ????? , ???? ?????

???? ????? ??? ??? ????? ????? ????????? ???? ?????? ??????. etsion@zahav.net.il

??? ???? 2003, ??? ?????? ?????? ??????? ??? ????? ??????, ????? ?? ????? ????? ?????? ??? ????? ??? ?????? ????. ?????? ???? ??????? ?????? ?????. ??? ??????? ?? ?????? ??????? ??????? ??”?. ????? ????? ?????? ??????? ?????? ?? ???? ??? ??????? ??????, ?? ????? ?? ??? ??????, ?? ????? ?????, ??? ??????? ??????. ???? ???? ????? ??? ?????? ?????? ?? ?????? ???, ??? ?????? ?????? ??? ?? ????? ???? (??????? ?? ???? ????? ?????? ????? ??????? ?????? ??????), ???? ????? ????? ?? ?????? ??? ??? ???????? ???????? ?? ?? ????.

???? ???? ??? ???? ??? ??? ??? ??? ???? ?????? ???? ????? 3 ???? ?????? ???? ???? ????? ???? ?????.

???? ??? ??? ?? ????? ???? ????? ???????.

????, ?????? ???, ????? ?????? ??????? ??????? ??”?:

• ???? ??? ?? ????? ??? ???? 10 ???? ?????? ??? ???”? ??? ???? ????, ?? ???? ???, ????? ???? ?????? ???? ????? 10 ???? ???? ???? ????? ????? ?????. ???? ???? ????? ?????? ??? ????? ??-??? ??? ?? ???? ?????? ???? ????? ???? ?????. ???? ???? ???? ???? ??? ?? ????, ???? ????? ???? ?????? ??????? ??????.
• ???? ??? ???? 5 ???? ?? ????? “??????” (?????, ???????, ????, ???????, ??? ?????? – ????? ?????? ?”???”). ???? ?? ???? ?????? ???? ???? ???? ?????? ???? ???? ???? ???? ???? ??? ?? ????, ???? ????? ???? ?????? ??????? ??????.
• ???? ??? ????? ??? ??????? ???? ???? ?????? ???? 4 ????, ???? ????? ???? ?????.
• ????? ????? ??????? ????? ??????? ?? ??????? ???? ???? ???? ?? ?????? ??????, ????????? ?????? ??? ?”???? ??? ??”, ??????: (?) ????? – 15%; (?) ??????? – 25%; (?) ???? ??? – 15%. ??? ?? ??? ?????? ??? ?????? ??? ??? ?????? ??????? ???, ??? ?? ???? ???? ???? ???? ???? ??????.
• ????? ?? ??????? ???? ??????? ?????? ??????? ????? ?? ?? ?????? ???”? ????? ????? ??????, ????? ????.
• ????? ???? ????? ??? ?????? ???? ???? ?? ????? ????? , ??????? ???? ??????, ??? ????? ???.
• ???? ????? ??”? ???? ??? ?????, ??????? ?????? ?????? ?????, ?????? ???????, ???? ???? ????.

????? ?????? ??? ??”?, ???? ??????? ??????? ?????? ????? ???? ?????? ??? ????? ?? ??? ???? ???? ?? ?????? ?????? (??? ??? ??????? ????????? ??????? ??? ???? ??????, ??? ???? ??????? ????? ????? ?????):

• ????? ????? ?????? ???? ????? (?? ??????) ??????.
• ????? ????? ????? ???? ????? (?? ??????) ??????.
• ????? ????? ??????? ?????? ??????? ??? ?????, ???? ????? (?? ??????) ??????.
• ????? ???? ???? ??? ??? ???? ??? ????????? ??? ????? ?????? ?????.
• ????? ???? ????? ????? ???? ?????? ?? ?????? ??????, ???? ????? ????.
• ????? ???? ????? 5 ????? ?? ???? ??? ?? ?????? “???????” – ????? ????? ?????? ?????? ????? ??????.
• ????? ?????? ????? ?/?? ????? ???, ?? ??????? ???? ??? ?????? ??????? ????? ?????? ???? ??????? ????????.
  ????? ???? ????? ?????? ?? ??? ????? ????? ???? ????? ???? ??????? ??? ??????? ?????, ??-?? ??????? ????.
• ?????? ??????? ???? ???? ????????? ?????? ?? ??? ????? ??? ??????? ?? ????? ????? – ?? ??????? ???.
• ????? ?? ???? ??? ??? ???? ???? “?? ???? ?????” ??? ????? ??? ?? ????? ??????.
• ????? ??????? (???????? ????????) ?????? ????”?, ?? ????????? ???????? ????? ?????, ?? ?? ?????? ??? ?????.

???? ????? ??? ?????? ????? ????????.

??? ????? , ???? ?????

shay Etsion, CPA (Isr.)
etsion@zahav.net.il
Tel (W): ++972-3-7106683
Tel (H): ++972-9-7432463
Mobile: ++972-51-293141
E-Fax: ++1 801 457 7604

shay Etsion, CPA (Isr.)Tel (W): ++972-3-7106683Tel (H): ++972-9-7432463Mobile: ++972-51-293141E-Fax: ++1 801 457 7604