{"id":7370,"date":"2019-02-19T10:27:11","date_gmt":"2019-02-19T08:27:11","guid":{"rendered":"https:\/\/old.pgi-varna.com\/?p=7370"},"modified":"2019-02-19T10:51:30","modified_gmt":"2019-02-19T08:51:30","slug":"o%d0%b1%d1%83%d1%87%d0%b5%d0%bd%d0%b8%d0%b5-%d0%bf%d0%be-%d0%b1%d0%b0%d0%ba%d0%b0%d0%bb%d0%b0%d0%b2%d1%8a%d1%80%d1%81%d0%ba%d0%b0-%d1%81%d0%bf%d0%b5%d1%86%d0%b8%d0%b0%d0%bb%d0%bd%d0%be%d1%81%d1%82","status":"publish","type":"post","link":"https:\/\/old.pgi-varna.com\/?p=7370","title":{"rendered":"O\u0431\u0443\u0447\u0435\u043d\u0438\u0435 \u043f\u043e \u0431\u0430\u043a\u0430\u043b\u0430\u0432\u044a\u0440\u0441\u043a\u0430 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u043d\u043e\u0441\u0442 \u201e\u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u201c \u0432 \u0418\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u2013 \u0412\u0430\u0440\u043d\u0430"},"content":{"rendered":"<p style=\"font-weight: 400;\">\u0418\u043c\u0430\u043c\u0435&nbsp;\u0443\u0434\u043e\u0432\u043e\u043b\u0441\u0442\u0432\u0438\u0435\u0442\u043e \u0434\u0430 \u0412\u0438 \u0441\u044a\u043e\u0431\u0449\u0438\u043c, \u0447\u0435 \u0432 \u0418\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u2013 \u0412\u0430\u0440\u043d\u0430 \u043e\u0442 \u0443\u0447\u0435\u0431\u043d\u0430\u0442\u0430 2019\/2020 \u0433. \u0441\u0442\u0430\u0440\u0442\u0438\u0440\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u0435 \u043f\u043e \u0431\u0430\u043a\u0430\u043b\u0430\u0432\u044a\u0440\u0441\u043a\u0430 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u043d\u043e\u0441\u0442 \u201e\u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u201c \u0441 \u043f\u0440\u0435\u043f\u043e\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u0438 \u0435\u0437\u0438\u043a&nbsp;(Accounting).&nbsp;\u0418\u043d\u0444\u043e\u0440\u043c\u0438\u0440\u0430\u043c\u0435 \u0412\u0438, \u0447\u0435 \u0442\u0430\u0437\u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u043d\u043e\u0441\u0442 \u0435 \u043f\u044a\u0440\u0432\u0430\u0442\u0430 \u0432 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f, \u043f\u043e\u043b\u0443\u0447\u0438\u043b\u0430 \u0430\u043a\u0440\u0435\u0434\u0438\u0442\u0430\u0446\u0438\u044f \u043e\u0442 \u0434\u0432\u0435&nbsp;\u0432\u043e\u0434\u0435\u0449\u0438 \u0432 \u0441\u0432\u0435\u0442\u043e\u0432\u0435\u043d \u043c\u0430\u0449\u0430\u0431 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u043d\u0438 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438: CIMA (The Chartered Institute of Management Accountants) \u0438 ACCA (the Association of Chartered Certified Accountants). \u041e\u0431\u0443\u0447\u0435\u043d\u0438\u0435\u0442\u043e \u0449\u0435 \u0441\u0435 \u043f\u0440\u043e\u0432\u0435\u0436\u0434\u0430 \u0432 \u0441\u044a\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u0435 \u0441 \u0430\u043a\u0442\u0443\u0430\u043b\u043d\u0438\u0442\u0435 \u0443\u0447\u0435\u0431\u043d\u0438 \u043f\u043b\u0430\u043d\u043e\u0432\u0435 \u043d\u0430 \u0434\u0432\u0435\u0442\u0435 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438, \u0437\u0430 \u0434\u0430 \u043c\u043e\u0433\u0430\u0442 \u0437\u0430\u0432\u044a\u0440\u0448\u0438\u043b\u0438\u0442\u0435 \u0434\u0430 \u043a\u0430\u043d\u0434\u0438\u0434\u0430\u0442\u0441\u0442\u0432\u0430\u0442 \u0437\u0430 \u0442\u0435\u0445\u043d\u0438\u0442\u0435 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043a\u0430\u0442\u0438\/\u0434\u0438\u043f\u043b\u043e\u043c\u0438. \u0414\u0438\u043f\u043b\u043e\u043c\u0438\u0440\u0430\u043b\u0438\u0442\u0435 \u0441\u0435 \u0432 \u0430\u043d\u0433\u043b\u043e\u0435\u0437\u0438\u0447\u043d\u0430\u0442\u0430 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u043d\u043e\u0441\u0442 \u201e\u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u201c \u0449\u0435 \u0438\u043c\u0430\u0442 \u0448\u0438\u0440\u043e\u043a \u043a\u0440\u044a\u0433 \u043e\u0442 \u0432\u044a\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u0437\u0430 \u043a\u0430\u0440\u0438\u0435\u0440\u043d\u043e \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u043f\u043e \u0446\u0435\u043b\u0438\u044f \u0441\u0432\u044f\u0442.<\/p>\n<p style=\"font-weight: 400;\">\u0429\u0435 \u0412\u0438 \u0431\u044a\u0434\u0435\u043c \u0431\u043b\u0430\u0433\u043e\u0434\u0430\u0440\u043d\u0438 \u0434\u0430 \u0441\u043f\u043e\u0434\u0435\u043b\u0438\u0442\u0435 \u0442\u0430\u0437\u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f \u0441 \u0443\u0447\u0438\u0442\u0435\u043b\u0438 \u0438 \u0443\u0447\u0435\u043d\u0438\u0446\u0438 \u0447\u0440\u0435\u0437 \u0444\u0435\u0439\u0441\u0431\u0443\u043a \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430\u0442\u0430 \u043d\u0430 \u0443\u0447\u0438\u043b\u0438\u0449\u0435\u0442\u043e \u0438\u043b\u0438 \u043f\u043e-\u0434\u0440\u0443\u0433 \u0443\u0434\u0430\u0447\u0435\u043d \u0437\u0430 \u0412\u0430\u0441 \u043d\u0430\u0447\u0438\u043d. \u0417\u0430 \u043f\u043e\u0432\u0435\u0447\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e\u0441\u0442\u0438 \u0412\u0438 \u0438\u0437\u043f\u0440\u0430\u0449\u0430\u043c\u0435 \u0431\u0440\u043e\u0448\u0443\u0440\u0430 \u0437\u0430 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u043d\u043e\u0441\u0442&nbsp;Accounting&nbsp;\u043d\u0430 \u0431\u044a\u043b\u0433\u0430\u0440\u0441\u043a\u0438 \u0438 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u0438 \u0435\u0437\u0438\u043a, \u043a\u0430\u043a\u0442\u043e \u0438 \u0441\u043b\u0435\u0434\u043d\u0438\u0442\u0435 \u043b\u0438\u043d\u043a\u043e\u0432\u0435:<\/p>\n<p style=\"font-weight: 400;\">1\/ \u041b\u0438\u043d\u043a \u043a\u044a\u043c \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430\u0442\u0430 \u043d\u0430 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u043d\u043e\u0441\u0442 \u201e\u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u201c \u0441 \u043f\u0440\u0435\u043f\u043e\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u0438 \u0435\u0437\u0438\u043a:<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/ue-varna.bg\/bg\/Katedra.aspx?id=21049\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/ue-varna.bg\/bg\/Katedra.aspx?id%3D21049&amp;source=gmail&amp;ust=1550650430373000&amp;usg=AFQjCNEeoQ-gOC31G_oWG0tGY6tPxJLV3A\">https:\/\/ue-varna.bg\/bg\/Katedra.aspx?id=21049<\/a><\/p>\n<p style=\"font-weight: 400;\">2\/ \u041b\u0438\u043d\u043a \u043a\u044a\u043c \u043d\u043e\u0432\u0438\u043d\u0430\u0442\u0430 \u0437\u0430 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0430 \u0430\u043a\u0440\u0435\u0434\u0438\u0442\u0430\u0446\u0438\u044f \u043e\u0442 \u0441\u0432\u0435\u0442\u043e\u0432\u043d\u0430\u0442\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f CIMA (The Chartered Institute of Management Accountants):<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/ue-varna.bg\/bg\/article.aspx?id=23065\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/ue-varna.bg\/bg\/article.aspx?id%3D23065&amp;source=gmail&amp;ust=1550650430373000&amp;usg=AFQjCNGwy8XWlE65BmWj0wuSoc8FpNkseQ\">https:\/\/ue-varna.bg\/bg\/article.aspx?id=23065<\/a><\/p>\n<p style=\"font-weight: 400;\">3\/ \u041b\u0438\u043d\u043a \u043a\u044a\u043c \u043d\u043e\u0432\u0438\u043d\u0430\u0442\u0430 \u0437\u0430 \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u0430 \u0430\u043a\u0440\u0435\u0434\u0438\u0442\u0430\u0446\u0438\u044f \u043e\u0442 \u0441\u0432\u0435\u0442\u043e\u0432\u043d\u0430\u0442\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0438\u043e\u043d\u0430\u043b\u043d\u0430 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f ACCA (the Association of Chartered Certified Accountants):<\/p>\n<p style=\"font-weight: 400;\"><a href=\"https:\/\/ue-varna.bg\/bg\/article.aspx?id=23138\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/ue-varna.bg\/bg\/article.aspx?id%3D23138&amp;source=gmail&amp;ust=1550650430373000&amp;usg=AFQjCNFET-VYrCr8_paZawi6SvtBIdMrmw\">https:\/\/ue-varna.bg\/bg\/article.aspx?id=23138<\/a><\/p>\n<p><a href=\"https:\/\/drive.google.com\/open?id=0B-I-eWToBHzBaElKYVFmY3VkTmM2UWJTNnhfS2FrbFIyN2E0\">\u041f\u0440\u0435\u0437\u0435\u043d\u0442\u0430\u0446\u0438\u044f<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0418\u043c\u0430\u043c\u0435&nbsp;\u0443\u0434\u043e\u0432\u043e\u043b\u0441\u0442\u0432\u0438\u0435\u0442\u043e \u0434\u0430 \u0412\u0438 \u0441\u044a\u043e\u0431\u0449\u0438\u043c, \u0447\u0435 \u0432 \u0418\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0438 \u0443\u043d\u0438\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u2013 \u0412\u0430\u0440\u043d\u0430 \u043e\u0442 \u0443\u0447\u0435\u0431\u043d\u0430\u0442\u0430 2019\/2020 \u0433. \u0441\u0442\u0430\u0440\u0442\u0438\u0440\u0430 \u043e\u0431\u0443\u0447\u0435\u043d\u0438\u0435 \u043f\u043e \u0431\u0430\u043a\u0430\u043b\u0430\u0432\u044a\u0440\u0441\u043a\u0430 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u043d\u043e\u0441\u0442 \u201e\u0421\u0447\u0435\u0442\u043e\u0432\u043e\u0434\u0441\u0442\u0432\u043e\u201c \u0441 \u043f\u0440\u0435\u043f\u043e\u0434\u0430\u0432\u0430\u043d\u0435 \u043d\u0430 \u0430\u043d\u0433\u043b\u0438\u0439\u0441\u043a\u0438 \u0435\u0437\u0438\u043a&nbsp;(Accounting).&nbsp;\u0418\u043d\u0444\u043e\u0440\u043c\u0438\u0440\u0430\u043c\u0435 \u0412\u0438, \u0447\u0435 \u0442\u0430\u0437\u0438 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u043d\u043e\u0441\u0442 \u0435 \u043f\u044a\u0440\u0432\u0430\u0442\u0430 \u0432 \u0411\u044a\u043b\u0433\u0430\u0440\u0438\u044f, \u043f\u043e\u043b\u0443\u0447\u0438\u043b\u0430 \u0430\u043a\u0440\u0435\u0434\u0438\u0442\u0430\u0446\u0438\u044f \u043e\u0442 \u0434\u0432\u0435&nbsp;\u0432\u043e\u0434\u0435\u0449\u0438 \u0432 \u0441\u0432\u0435\u0442\u043e\u0432\u0435\u043d \u043c\u0430\u0449\u0430\u0431&hellip; <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7370","post","type-post","status-publish","format-standard","hentry","category-1"],"_links":{"self":[{"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=\/wp\/v2\/posts\/7370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7370"}],"version-history":[{"count":4,"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=\/wp\/v2\/posts\/7370\/revisions"}],"predecessor-version":[{"id":7376,"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=\/wp\/v2\/posts\/7370\/revisions\/7376"}],"wp:attachment":[{"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.pgi-varna.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}