271
Делопроизводство и кадры М.Ю. РОГОЖИН СОВРЕМЕННОЕ ДЕЛОВОЕ ПИСЬМО

М. Ю. Рогожин. Современное деловое письмо

  • Upload
    amparou

  • View
    447

  • Download
    4

Embed Size (px)

DESCRIPTION

Пособие для предпринимателей, менеджеров, их помощников, референтов, секретарей, а также для обучающихся по специальности «Делопроизводство» («Документационное обеспечение управления»).

Citation preview

Page 1: М. Ю. Рогожин. Современное деловое письмо

!"#$%&$'()$*+,)$ ' -.*&/

0.1. 2343567

8392:0:773: !:;393: <68=03

Page 2: М. Ю. Рогожин. Современное деловое письмо

!"#$%&$'()$*+,)$ ' -.*&/

0.1. 2$3$4'5

6782909::79!9;7879 <=6>07

!"#$%&' (')*'+),' -'+'+$.,)$%%,' & #,-,/%'%%,'

076?8@ 2009

Page 3: М. Ю. Рогожин. Современное деловое письмо

>!? 651.75(470+571)@@? 65.291.212.8(22$+)

259

!"#"$%&, '%()%* +,-./%08$)&"A"BB$" *"#$)$" %'+CA$ [%$+$D'"]/0.1. 2$E$F'B. – 4G" '(*.,

%"&"&.D. ' *$%. – 0.: 4&$++0"*'. H"&#.E: 238@>I, 2009. – 272 +. –(!"#$%&$'()$*+,)$ ' -.*&/). – ISBN 978G5G476G00580G3.

>B')"&+.#CB$" %$+$D'" $ %'+CA.J, K"#'-$A ' %$#B$+,CL $+B$).BGB$" B. &$++'M+-$A $%/," )"*"B'N +#OF"DB$G*"#$)$M %"&"%'+-'. 8$*"&GF', +)/P" 100 %&'A"&$) %'+"A %$ 30 $+B$)B/A ,"A.A, $-$#$ 1000 E$,$G)/J Q$&AO#'&$)$- *#N D/+,&$E$ ' D"($P'D$RB$E$ +$+,.)#"B'N $&'E'GB.#CB/J ,"-+,$). 9 %$#B$A $DS"A" OR',/).", ,&"D$).B'N 438T 26.30G2003 ' *&OE'J &O-$)$*NU'J *$-OA"B,$) - +,&O-,O&", +$*"&F.B'L '$Q$&A#"B'L %'+"A.

7"(.A"B'A$ *#N %&"*%&'B'A.,"#"M, A"B"*F"&$), 'J %$A$UB'-$),&"Q"&"B,$), +"-&",.&"M, . ,.-F" *#N $DOR.LU'J+N %$ +%"K'.#CB$+,'«!"#$%&$'()$*+,)$» («!$-OA"B,.K'$BB$" $D"+%"R"B'" O%&.)#"B'N»).

ISBN 978G5G476G00580G3 © VW3 «4&$++0"*'. H"&#.E», 2009© 3W3 «238@>I», 2009© 0.1. 2$E$F'B, ,"-+,, 2009

!59

!"#$%"&'()*)+&) ( $",+"- "./)-) &,& 0%12-)+31%+" ,4.5-& #$"#".1-& 3)6#3"(, "$7.8,&6"(1++59 ( +1#3":;)- &'*1+&&, '1 &#6,4<)+&)- #,7<1)(, 7#31+"(,)++59 =16"+"- ".1(3"%#6"- $%1() & #-)>+59 $%1(19, *"$7#61)3#: 3",?6" # $&#?-)++"2" #"2,1#&: ".,1*183),: &#6,4<&3),?+59 &-7;)#3()++59 $%1( +1 $%"&'()*)+&). !#) $%1(1 '1;&;)+5.

Page 4: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

73#.)#"5'"

1/.2.&%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

!)32.* 1. 45678 149!4:; 94<=4>41?7 <8@41;A (:@BC85D;A) 97:8'

4#.). 1. 8$*"&F.B'" *"#$)/J %'+"A . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114#.). 2. 8,&O-,O&. ' -$A%$('K'N ,'%'RB$E$ *"#$)$E$ %'+CA. . . . . . 294#.). 3. 8,'#'+,'-. *"#$)$E$ %'+CA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 434#.). 4. 3Q$&A#"B'" *"#$)$E$ %'+CA. . . . . . . . . . . . . . . . . . . . . . . . . . . . 504#.). 5. 3DU.N ,"JB$#$E'N &.D$,/ + *"#$)/A' %'+CA.A' . . . . . . . . . 61

!)32.* 2. 9!7'8!; 97:8'4#.). 6. <'+CA.G%&$+CD/ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 804#.). 7. <'+CA.G+$$DU"B'N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 864#.). 8. <'+CA.G(.%&$+/ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 914#.). 9. <'+CA.G(.N)#"B'N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 964#.). 10. <'+CA.G%$*,)"&F*"B'N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1004#.). 11. <'+CA.G(.-.(/ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1054#.). 12. <'+CA.G%&"*#$F"B'N ($Q"&,/) . . . . . . . . . . . . . . . . . . . . . . . . 1094#.). 13. <'+CA.G*$%$#B"B'N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1174#.). 14. <'+CA.G&"-#.A.K'' (%&","B('') . . . . . . . . . . . . . . . . . . . . . . . 1214#.). 15. 6BQ$&A.K'$BB/" %'+CA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1334#.). 16. 4.&.B,'MB/" %'+CA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1394#.). 17. <&"("B,.K'$BB/" %'+CA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144

Page 5: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

64#.). 18. <'+CA. %&NA$M %$R,$)$M &.++/#-' (*'&"-,GA"M#) . . . . . . . 1484#.). 19. ?&.,-'" %'+CA"BB/" +$$DU"B'N: O)"*$A#"B'",

B.%$A'B.B'", %&"*O%&"F*"B'" . . . . . . . . . . . . . . . . . . . . . . . . 1534#.). 20. 8$%&$)$*',"#CB/" %'+CA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1594#.). 21. <'+CA.G%$(*&.)#"B'N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1634#.). 22. <'+CA.G%&'E#.P"B'N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1714#.). 23. <'+CA.G'()'B"B'N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1784#.). 24. <'+CA. *#N )/&.F"B'N +$F.#"B'N,

+$RO)+,)'N ' +$D$#"(B$).B'N . . . . . . . . . . . . . . . . . . . . . . . . . . 1854#.). 25. <'+CA. %$ +#OR.L %&"*+,.)#"B'N . . . . . . . . . . . . . . . . . . . . . . 1904#.). 26. <'+CA. %$ +#OR.L $,S"(*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1924#.). 27. <'+CA. *#N %$**"&F.B'N -$B,.-,$) ' )(.'A$$,B$P"B'M

('A'*F")/" %'+CA.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1954#.). 28. @#.E$*.&+,)"BB/" %'+CA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2004#.). 29. 2"-$A"B*.,"#CB/" %'+CA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2054#.). 30. 0'B'G%'+CA. (-&.,-'" %'+CA"BB/" +$$DU"B'N) . . . . . . . . . 2114#.). 31. <'+CA. B"E.,')B$E$ +$*"&F.B'N . . . . . . . . . . . . . . . . . . . . . . . 2154#.). 32. <'+CA. *#N )/&.F"B'N $,-.(. $, -.-$E$G#'D$

%&"*#$F"B'N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2224#.). 33. <'+CA. *#N $D&.U"B'N - R.+,B/A #'K.A

%$ $+$D/A %$)$*.A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2274#.). 34. <'+CA. *#N $D&.U"B'N ) &.(#'RB/" 'B+,.BK''

) R.+,B$A %$&N*-" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2344#.). 35. <'+CA.G&"(LA" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238

!)32.* 3. 9!4E78 :94:45; 18<8D7F <8@414G 98!897:?74#.). 36. 8$$DU"B'N X#"-,&$BB$M %$R,/ (EGmail) . . . . . . . . . . . . . . . . . 2454#.). 37. SMSG+$$DU"B'N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2514#.). 38. 9'(',B/" -.&,$R-' . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2534#.). 39. ?.- +$-&.,',C $DS"A *"#$)$M %"&"%'+-'

' O%&$+,',C "" )"*"B'" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2624#.). 40. ?.- '(D"F.,C B.'D$#"" +"&C"(B/J $P'D$-

%&' %$*E$,$)-" *"#$)/J %'+"A . . . . . . . . . . . . . . . . . . . . . . . . . 265

9!7@4C8D7F@%&,">)+&) 1. 2"-$A"B*.K'' %$ '+%$#C($).B'L $,*"#CB/J B.'D$#"" R.+,$ O%$,&"D#N"A/J +#$) ' O+,$MR')/J +#$)$+$R",.B'M %&' B.%'+.B'' *"#$)/J %'+"A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 268@%&,">)+&) 2. <&'A"& $Q$&A#"B'N *"#$)$E$ %'+CA. B. D#.B-"*$#FB$+,B$E$ #'K. $&E.B'(.K'' Q$&A.,. W4 . . . . . . . . . . . . . . . . . . . . 271

Page 6: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

8)"*"5'",-$,$&$" .),$& 5.+,$A,"#B5$ &"-$C"5*D", %&$E',.,B

<&"F*" )+"E$ N J$,"# D/ %$D#.E$*.&',C ,"J, -,$ +R"# )$(GA$FB/A %&'$D&"+,' X,O -B'EO. 6+-&"BB" B.*"L+C, R,$ )%$+G#"*+,)'' ).A B" %&'*",+N B' &.(O %$F.#",C $D X,$A – B"+A$G,&N B. ,$, R,$ ' AB", ' ).A B"$*B$-&.,B$ %&'J$*'#$+C +#/GP.,C E$#$+. +-"%,'-$), O,)"&F*.LU'J, R,$ )&"AN $D+,$N,"#CGB/J *"#$)/J %'+"A D"()$()&.,B$ OP#$.

Y B" B.A"&"B )+,O%.,C ) +%$& + ,"A', -,$ %$ ,"A '#' 'B/A%&'R'B.A $,B$+',+N - -#.++'R"+-'A *"#$)/A %'+CA.A – -.G-'A D/ K"#NA B' +#OF'#' X,' %$+#.B'N – + B"*$)"&'"A '#'+$AB"B'"A ) 'J %$#C(". 9A"+,$ X,$E$ %$()$#L +"D" +$+#.,C+NB. %&'A"&, $%'+.BB/M &.B"" !"M#$A ?.&B"E' – A.+,"&$A%OD#'RB$M -$AAOB'-.K''.

Z,$, %&'A"& R',.,"#', "+#' 'A DO*", OE$*B$, D"( ,&O*.B.M*O, ) -B'E" )"#'-$E$ -$AAOB'-.,$&. II )"-. «?.- (.)$"G)/).,C *&O("M ' $-.(/).,C )#'NB'" B. #L*"M». !. ?.&B"E' O,G)"&F*.# – ' B" D"( $+B$).B'M – R,$ *#N O-.(.BB/J K"#"M)%$#B" *$%O+,'A$ '+%$#C($).,C B" ,$#C-$ O+,BOL (&"R")OL)-$AAOB'-.K'L, B$ ' *"#$)/" %'+CA.. <$*R"&-B"A – '+%$#CG($).,C XQQ"-,')B$.

Page 7: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

87.%$ABL )-&.,K", R,$ ) R.+,' V O-.(.BB$E$ %&$'()"*"G

B'N .),$& K','&O", *). %'+CA., -$,$&/", %$ "E$ +#$).A, %&'GB"+#' .),$&.A «RO*$*"M+,)"BB/" &"(O#C,.,/». 3 -.-'J F"%'+CA.J P#. &"RC ' %$R"AO $B' (.+#OF'#' +,$#C )/+$-OL$K"B-O !. ?.&B"E'? !#N X,$E$ +#"*O", $D&.,',C+N - +$*"&F.GB'L X,'J %'+"A.

V.A",'A, R,$ 'J .),$&.A' N)#N#'+C $D/RB/" %&"*%&'B'GA.,"#', )"&$N,B$, B" +#'P-$A '+-OP"BB/" ) -.BK"#N&+-'J*"#.J. T"A B" A"B"", 'J %'+CA., ,$RB"" %'+CA"BB/" %&$+CD/,$-.(.#'+C B. %$&N*$- XQQ"-,')B"" +,.B*.&,B/J %$R,$)/J&.++/#$-. <$R"AO?

Z,' *"#$)/" %'+CA. %&$'()$*N, B"$D/RB$" )%"R.,#"B'"DO-).#CB$ + %"&)/J +,&$-. 3B', B"+$AB"BB$, B.%'+.B/ ) '+G-#LR',"#CB$ *"#$)$A +,'#", B$ %&' X,$A B.R'+,$ #'P"B/%&'+OU'J D$#CP'B+,)O %$*$DB/J %'+"A ,$&$%#')$+,' ' Q$&GA.#CB$+,'.

7"+A$,&N B. ,$, R,$ 'J +$*"&F.B'" $+B$).B$ B. )%$#B"$D/RB$A *#N %$*$DB/J %$+#.B'M #"-+'-$B", $B' )$)+" B" -.GFO,+N B.A B.%'+.BB/A' «%$* -$%'&-O» + ,'%$)$E$ $D&.(K..Z,' %'+CA. '(#OR.L, D#.E$F"#.,"#CB$+,C ' %$(',')'(A, $B'-$&&"-,B/ )$ )+"J $,B$P"B'NJ. 3B' ) DO-).#CB$A +A/+#"+#$). &.+%$#.E.L, - +"D".

9 X,$A, +$D+,)"BB$, ' -&$",+N E#.)B/M +"-&", XQQ"-,')GB$E$ *"#$)$E$ %'+CA.. 8 $*B$M +,$&$B/, ,.-$" %'+CA$ *$#FGB$ D/,C )"&B/A %$ +O,' +)$"E$ $D&.U"B'N, . + *&OE$M –D/,C +,$#C F" +-&O%O#"(B$ ' D"($P'D$RB$ )/)"&"B$ %$ +)$G"AO ,$BO.

?$B"RB$, *#N +$)&"A"BB$E$ *"#$)$E$ %'+CA. N)#NL,+N '+G-#LR',"#CB$ ).FB/A' ' *&OE'" A$A"B,/. T.-'" %'+CA.*$#FB/ D/,C D"(O%&"RB$ $Q$&A#"B/, 'A",C )%$#B" $%&"*"G#"BB/M $DS"A, +,&O-,O&O ' ,.*. 7$ E#.)B$" – %$*R"&-B"A X,$"U" &.( – +$+,$', ) ,$A, R,$D/ +$*"&F.B'" ' +,'#C %$+#.B'N+$$,)",+,)$).#' B" ,$#C-$ %$)$*O, %$+#OF')P"AO *#N "E$ B.G%'+.B'N, B$ ' *&OE *&OEO.

<$* (.B.)"+ ))"*"B'N %$()$#C,", O).F."A/" R',.,"#',%&'().,C ).+ -... )"F#')$+,'. 3,B$+',"+C + O).F"B'"A -+)$'A .*&"+.,.A. 7" *OA.M," $ B'J JOF", R"A $B' "+,C B. +.GA$A *"#". 6 %$,$AO )+"E*. )$(*.).M," *$#FB$" O).F"B'"

Page 8: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

9+)$'A *"#$)/A %.&,B"&.A ' *&O(CNA ) $,%&.)#N"A/J 'A%'+CA.A.

6B/A' +#$).A', $+OU"+,)#NM," %'+CA"BBOL -$AAOB'-.GK'L ,.- F" OR,')$ ' -$&&"-,B$, -.- "+#' D/ )/ D"+"*$).#' +X,'A' F" #L*CA', +'*N + B'A' (. $*B'A +,$#$A. 7" +,"+BNMG,"+C D#.E$*.&',C ' '()'BN,C+N. <'P'," %&NA$ $ ,$A, R,$ ).+D"+%$-$',, B$ %&' X,$A '(D"E.M," %&NA$#'B"MB$+,', E&.B'R.GU"M + D"+,.-,B$+,CL, ' %$,$AO E&$(NU"M $+#$FB"B'"A )(.'GA$$,B$P"B'M.

Y +$(B.,"#CB$ B' &.(O B" %&$K','&$).# (*"+C B' $*B$M )/G*"&F-' '( «RO*$*"M+,)"BB/J» %'+"A !. ?.&B"E'. 3,R.+,' –%$,$AO, R,$ *#N X,$E$ )$ ))"*"B'' OF" B" $+,.",+N A"+,., $,R.G+,' – %.AN,ON D"+K"BB/M +$)", !. ?.&B"E', -$,$&/M )+" F"(.+#OF').", ,$E$, R,$D/ D/,C %&')"*"BB/A (*"+C *#N ).P"E$+)"*"B'N:

«...B"-$,$&/" #L*', %&$R',.) *.BB$" %'+CA$, %$%/,.L,+N'+%$#C($).,C "E$ A"J.B'R"+-'. 6 'J A",$* B" +&.D$,.",...<&'BK'%/... (( 3"- <&#,) & $%&+A&$5 +1$&#1+&: B00)63&(8+59 *),"(59 $&#)-, $%&-.1(3.) DO*O, &.D$,.,C ,$#C-$ ,$E*.,-$E*. $B' '+J$*N, $, +"&*K.».

8$D+,)"BB$, )$, ,$ E#.)B$", $ R"A +#"*$).#$, %$ A$"AOOD"F*"B'L, O(B.,C R',.,"#NA *$ ,$E$, -.- $B' $D&.,N,+N -'(OR"B'L +$*"&F.B'N X,$E$ $&'E'B.#CB$E$ %$+$D'N. 7. "E$+,&.B'K.J, B.&N*O + D$#"" R"A +$,B"M %&'A"&$) *"#$)/J %'G+"A, B.P#$+C A"+,$ ' *#N '(#$F"B'N %&'BK'%$), ' *#N $%'+.GB'N ,"JB$#$E'M +$(*.B'N P"*")&$) *"#$)$M %"&"%'+-' –-&.,-'J, N+B/J, '(NUB/J.

<$ +O,', X,$ $D/RB/M %'+CA$)B'-, ,.". +D$&B'- ,'%$)/J%'+"A. 9 R"A "E$ %&"'AOU"+,).? 9$G%"&)/J, X,. -B'E. K"#'G-$A ' %$#B$+,CL $+B$).B. B. %&'A"&.J *"#$)/J %'+"A, B.%'G+.BB/J B. +$)&"A"BB$A &O++-$A N(/-". 9$G),$&/J, $B. E'D-$+$R",.", ) +"D" *$A$&$U"BBOL %&.-,'-O + &$++'M+-'A' F","$&",'R"+-'A' ' (.-$B$*.,"#CB/A' $+B$).A' )"*"B'N *"#$G)$M %"&"%'+-'.

9.FB$ ' ,$, R,$ ) %$+$D'' &.++A.,&').L,+N +.A/" +$)&"GA"BB/" ,"JB'R"+-'" +&"*+,). %$*E$,$)-' ' %"&"+/#-' *"#$G)$M -$&&"+%$B*"BK'' – -$A%CL,"&/ + +$$,)",+,)OLU'A'%&$E&.AA.A', X#"-,&$BB.N %$R,. EGmail ' *.F" ,.-$" B$)P"G

Page 9: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

10+,)$, -.- SMS – -&.,-'" ,"-+,$)/" +$$DU"B'N, %"&"+/#."GA/" .D$B"B,.A' %$ A$D'#CB/A ,"#"Q$B.A.

7" (.D/,. ' -#.++'-. – 30 $+B$)B/J )'*$) *"#$)/J %'G+"A, + D$#CP'B+,)$A '( -$,$&/J A/ 'A""A *"#$ "*). #' B"-.F*/M *"BC. 6+-&"BB" B.*"L+C, R,$ X,. -B'E. DO*", +#OF',C).A *$#E$ – ' %&'B$+',C +)$'A $D#.*.,"#NA %$#C(O ' &.*$+,C.8 %$F"#.B'"A O+%"J$) )+"A ).A,

C(3"%

Page 10: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2.(*"# 1.7FG'" )$%&$+/ %$*3$,$)-' *"#$)/H (+#D4"F5/H) %'+"C1

I#.). 1. 6$*"&4.5'" *"#$)/H %'+"C

<'+CA$ – X,$ $+B$)B$M «'B+,&OA"B,» +#OF"DB$G*"#$)$M%"&"%'+-', $+OU"+,)#N"A$M A"F*O &.(#'RB/A' %&"*%&'N,'GNA' ($&E.B'(.K'NA', OR&"F*"B'NA'). 9 +$$,)",+,)'' + $*B'A'( $%&"*"#"B'M **)),,""(("")) ((##,,77>>))..++"")))) $$&&##??--"" %&"*+,.)#N", +$GD$M %'+CA"BB$" $D&.U"B'" - *$#FB$+,B$AO #'KO (%&"*+,.)G#N"A$AO 'A %&"*%&'N,'L, $&E.B'(.K'', OR&"F*"B'L), %$*E$G,$)#"BB$" ) +$$,)",+,)'' + %&.)'#.A' %"&"%'+-'.

<&'A"R.,"#CB$, R,$ D$#CPOL R.+,C %"&"%'+-' %&"*%&'NG,'M $D&.(OL, 'A"BB$ %'+CA.. Z,$ $D+,$N,"#C+,)$ $,R.+,'

1 !.#"", (. '+-#LR"B'"A +#OR."), $E$)$&"BB/J $+$D$, %$* *"#$)/A' +#"G*O", ,.-F" %$B'A.,C ' +#OF"DB/" %'+CA.. <&' X,$A ,"&A'B «*"#$)$" %'+CGA$» $D/RB$ %&'A"BN",+N *#N $D$(B.R"B'N %'+"A B"E$+O*.&+,)"BB/J $&E.B'G(.K'M, %&"*%&'N,'M ' OR&"F*"B'M, . ,"&A'B «+#OF"DB$" %'+CA$» – *#N $D$G(B.R"B'N %'+"A E$+O*.&+,)"BB/J $&E.B'(.K'M, %&"*%&'N,'M ' OR&"F*"B'M.

Page 11: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

12$DSN+BN",, %$R"AO ) -.R"+,)" «E#.)B$E$ E"&$N» *.BB$E$ %$+$GD'N )/+,O%.", 'A"BB$ %'+CA$.

<&'+,O%.N - '(OR"B'L $DU'J )$%&$+$) %$*E$,$)-' *"#$G)/J %'+"A, B"#C(N B" O%$ANBO,C %&"F*" )+"E$ $ &.(B$$D&.('''J )'*$), $DO+#$)#"BB$A +$*"&F.,"#CB$M B.%&.)#"BB$+,CL%'+CA.. Z,$ %$DOF*.", .),$&. %&"*%&'BN,C %$%/,-O -#.++'GQ'-.K'' *"#$)/J %'+"A ) (.)'+'A$+,' $, 'J +$*"&F.B'N.3%'&.N+C B. -#.++'Q'-.K'$BB/M -&',"&'M, O*.#$+C )/*"G#',C *$ 30 )'*$) *"#$)/J %'+"A, ) ,$A R'+#":

1) %'+CA.G%&$+CD/;2) %'+CA.G+$$DU"B'N;3) %'+CA.G(.%&$+/;4) %'+CA.G(.N)#"B'N;5) %'+CA.G%$*,)"&F*"B'N;6) %'+CA.G(.-.(/;7) %'+CA.G%&"*#$F"B'N ($Q"&,/);8) %'+CA.G*$%$#B"B'N;9) %'+CA.G&"-#.A.K'' (%&","B('');10 'BQ$&A.K'$BB/" %'+CA.;11) E.&.B,'MB/" %'+CA.;12) %&"("B,.K'$BB/" %'+CA.;13) %'+CA. %&NA$M %$R,$)$M &.++/#-' (*'&"-,GA"M#);14) -&.,-'" %'+CA"BB/" +$$DU"B'N (O)"*$A#"B'N, B.%$A'G

B.B'N ' ,.%.);15) +$%&$)$*',"#CB/" %'+CA..16) %'+CA.G%$(*&.)#"B'N;17) %'+CA.G%&'E#.P"B'N;18) %'+CA.G'()'B"B'N;19) %'+CA. *#N )/&.F"B'N +$F.#"B'N ' +$D$#"(B$).B'N;20) %'+CA. %$ +#OR.L %&"*+,.)#"B'N (%&' (.$RB$A (B.-$AG

+,)");21) %'+CA. %$ +#OR.L $,S"(*.;22) %'+CA. *#N %$**"&F.B'N -$B,.-,$) ' )(.'A$$,B$P"G

B'M ('A'*F")/" %'+CA.);23) D#.E$*.&+,)"BB/" %'+CA.;24) &"-$A"B*.,"#CB/" %'+CA.;25) A'B'G%'+CA. (%'+CA.GP.D#$B/, %'+CA.GA.N,B'-' ' ,.%.);26) %'+CA.G$,-&/,-';

Page 12: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1327) %'+CA. B"E.,')B$E$ +$*"&F.B'N (%'+CA.G$,-.(/, %'+CG

A"BB/" O)"*$A#"B'N $D O)$#CB"B'' '#' $,-.(" ) %&"*$+,.)G#"B'' ).-.B+'', %'+CA. + )/&.F"B'"A B"$*$D&"B'N '#' %$G&'K.B'N RC'JG#'D$ *"M+,)'M ' ,.%.);

28) %'+CA. *#N )/&.F"B'N $,-.(. $, -.-$E$G#'D$ %&"*#$GF"B'N;

29) %'+CA. *#N $D&.U"B'N ) &.(#'RB/" 'B+,.BK'' ) R.+,GB$A %$&N*-";

30) %'+CA.G&"(LA".<$%/,."A+N -$&$,-$ $J.&.-,"&'($).,C %"&"R'+#"BB/"

)/P" )'*/ %'+"A.@@&&##??--1188$$%%""##??..55 – X,$ "*). #' B" +.A.N &.+%&$+,&.B"BB.N

E&O%%. *"#$)/J %'+"A. 6 #"E-$ %$BN,C, %$R"AO – ) -$BK" -$BGK$), *.#"-$ B" )+"E*. A/ RO)+,)O"A +"DN O*$DB$ %&' B"$DJ$G*'A$+,' $D&.U.,C+N - -$AOG#'D$ + %&$+CD$M #'RB$ '#', - %&'GA"&O, %$ ,"#"Q$BO.

<'+CA"BB.N %&$+CD. ) (B.R',"#CB$M +,"%"B' O%&$U.",+$)"&P"B'" X,$M %&$K"*O&/. 9$, OF, *"M+,)',"#CB$, DOA.E.)+" +,"&%',. T"A B" A"B"", %&'D"E.N - %$A$U' %'+"AG%&$+CD,B" (.D/).M," $ B"$DJ$*'A$+,' +$D#L*.,C *). E#.)B/J %&.)'G#. ($D $+,.#CB/J DO*", +-.(.B$ *.#"").

9$G%"&)/J, B'-$E*. B" B.R'B.M," %'+CA$ +$ +#$). «<&$GPO» – D#.E$&.(OAB"" ' ,.-,'RB"" +B.R.#. $DSN+B',C A$,')/).P"E$ $D&.U"B'N (*.F" "+#' )/ %&"*).&',"#CB$ $DE$)$&'#')+" *",.#' + .*&"+.,$A). 9$G),$&/J, B" +%"P'," D#.E$*.&',C.*&"+.,. (.&.B"", ,.- -.- *#N X,$E$ +OU"+,)O", $+$D/M )'*%'+"A – D#.E$*.&+,)"BB/J. @#.E$*.&N (.&.B"", )/ +,.)'," '+"DN, ' .*&"+.,. ) B"#$)-$" %$#$F"B'". <&"*+,.)C,", R,$ %$,"A '#' 'B/A, B" (.)'+NU'A $, B"E$ %&'R'B.A %$#OR.,"#C%'+CA. &"P',"#CB$ B" ) +$+,$NB'' %$A$RC ).A. [,$ F", $,(/G).,C ($,+/#.,C) ) ,.-$A +#OR." «.).B+'&$).BB/"» D#.E$*.&B$G+,' $D&.,B$? T.- R,$ ,$&$%',"+C $,D#.E$*.&',C R"#$)"-. ,$EG*., -$E*. O(B.",", R,$ ).P. %&$+CD. O*$)#",)$&"B..

@@&&##??--1188##""""..;;))++&&:: – ,.-F" *$)$#CB$ &.+%&$+,&.B"BB.NQ$&A. *"#$)$E$ %'+CA.. 3+B$)B$" %&"*B.(B.R"B'" ,.-$E$%'+CA. – K"#"B.%&.)#"BB.N %"&"*.R. )%$#B" -$B-&",B$M 'BGQ$&A.K'', %&"*%&'BN,.N %$ 'B'K'.,')" .),$&. ($&E.B'(.K''G$,%&.)',"#N). <$ O-.(.BB$M %&'R'B" 'A"BB$ %'+CA.G+$$DU"G

Page 13: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

14B'N )$ AB$E'J +#OR.NJ *.L, B.R.#$ %&$*$#F',"#CB$M %"&"%'G+-". ?.- %&.)'#$, $B' N)#NL,+N %"&)'RB/A', $*B.-$ +-.(.BGB$" )$)+" B" $(B.R.",, R,$ X,$, )'* %$+#.B'N B" A$F", %&'A"GBN,C+N *#N $,)",. B. %$#OR"BB$" ).A' &.B"" *"#$)$" %'+CA$.

<'+CA$G+$$DU"B'" *$%O+,'A$ B.R.,C B"%$+&"*+,)"BB$ +$+#$). «8$$DU.L» '#' $*B$E$ '( "E$ +'B$B'A$) («7.%&.)G#NL», «9/+/#.L» '#' «<&"*+,.)#NL»). 7" (.D/).M," %$A'A$+$$,)",+,)OLU"M 'BQ$&A.K'' +$$DU',C .*&"+.,O ' $ ,$A,R,$ %&' B"$DJ$*'A$+,' $B A$F", $D&.,',C+N - ).A (. %$#OR"GB'"A *$%$#B',"#CB/J +)"*"B'M (R.+,$ %$A",-. $D X,$A *"#.G",+N ) -$BK" ,"-+,.).

@@&&##??--1188''11$$%%""##55 ) D$#CP'B+,)" +#OR.") %&"*).&NL, )+L%$+#"*OLUOL &.D$,O %$ (.-#LR"B'L &.(#'RB/J +$E#.P"B'MA"F*O %.&,B"&.A' %$ +#OF"DB$G*"#$)$M %"&"%'+-". 3B' %&"*GB.(B.R"B/, -.- +#"*O", '( B.().B'N, *#N (.%&.P').B'N +$$,G)",+,)OLU"M 'BQ$&A.K''. <$*R"&-B"A, R,$ %'+CA.G(.%&$+/%&"*%$#.E.L, $DN(.,"#CBOL &".-K'L .*&"+.,$) ) )'*" %'+CGA"BB$E$ $,)",. %$ +OU"+,)O ' ) +&$-, %&NA$ O+,.B$)#"BB/M'#' .),$&$A (.%&$+., '#' B$&A.,')B$G%&.)$)/A *$-OA"B,$A.

<&"*%$R,',"#CB"" )+"E$ B.R'B.,C ,.-'" %'+CA. +$ +#$)«<&$PO (%&$+'A) ).+ (9.+) +$$DU',C...», J$,N %&' X,$A DO*",+$)+"A B" #'PB'A %&"*).&',"#CB$ %$N+B',C, R"A )/().B ).P(.%&$+. 9 $,#'R'" $, %&$+CD/ ) -$BK" ,"-+,. A$FB$ ) ,.-,'RGB$M Q$&A" )/&.(',C .*&"+.,O +)$" %$F"#.B'" $,B$+',"#CB$+&$-$) %&"*$+,.)#"B'N 'B,"&"+OLU"M ).+ 'BQ$&A.K''.

<$*R"&-B"A, R,$ $,)",B$" %'+CA$ ) *.BB$A +#OR." )/+,OG%.", -.- (.)'+'A/M %$ -$A%$('K'' ' ,"A.,'-" ,"-+, (%$ $,B$GP"B'L - (.%&$+O). 9 $,)"," B. (.%&$+ $DN(.,"#CB$ *$#FB. +$G*"&F.,C+N ++/#-. B. %"&)'RB$" %'+CA$ ' "E$ ,"AO. ?&$A" ,$GE$, ) $D$'J %'+CA.J *$#FB/ %&'D#'(',"#CB$ +$)%.*.,C $DS"A'BQ$&A.K'', %$+#"*$).,"#CB$+,C '(#$F"B'N, ,"&A'B$#$E'N,+'+,"A. ++/#$-.

@@&&##??--1188''11::((,,))++&&:: B" +#"*O", %O,.,C + $D/RB/A' (.N)#"GB'NA', +,$#C P'&$-$ &.+%&$+,&.B"BB/A' %&' )"*"B'' )BO,G&"BB"M %"&"%'+-'1. <'+CA$G(.N)#"B'" 'A"", K"#CL $Q'K'G

13 *$-OA"B,.J )BO,&"BB"M %"&"%'+-' +A., B.%&'A"&: 2$E$F'B 0.1. !$G-OA"B,/ *"#$)$E$ $DU"B'N. – 0.: 6(*G)$ 2!;, 2005. 9 &.A-.J *.BB$M -B'E'B" &.++A.,&').L,+N.

Page 14: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

15.#CB$ ' $%"&.,')B$ %&$'BQ$&A'&$).,C .*&"+.,. $ %$('K''.),$&. ($&E.B'(.K''G$,%&.)',"#N) *"#$)$E$ %'+CA. %$ ,$AO'#' 'B$AO )$%&$+O ()/&.(',C +)$" $,B$P"B'" - "E$ +O,' ' %$G&N*-O &.(&"P"B'N). 7.%&'A"&, %$*,)"&*',C +)$' B.A"&"B'N )$,B$P"B'' &".#'(.K'' &.B"" +$E#.+$).BB/J %#.B$) +$,&O*GB'R"+,)..

<'+CA$G(.N)#"B'" A$F", 'A",C B"+-$#C-$ +K"B.&'") '%&"*+,.)#N,C +$D$M ) (.)'+'A$+,' $, $D+,$N,"#C+,) *"-#.&.GK'L $ B.A"&"B'NJ, %$*,)"&F*"B'", (.N)#"B'" ad hoc (,.". (.GN)#"B'" %$ -$B-&",B$AO %$)$*O – - %&'A"&O, ) %$**"&F-O*"#$)$E$ %.&,B"&. ' %&.). 8,.B*.&,B$" B.R.#$ ,.-$E$ %'+CA.:«7.+,$NU'A %$+#.B'"A (.N)#N"A ((.N)#NL) $...» V.-#LR"B'")-#LR.", ) +"DN $*BO '( +,.B*.&,B/J Q$&AO#'&$)$- )&$*":«<&$+'A %&'BN,C *.BB$" (.N)#"B'" - +)"*"B'L *#N...».

@@&&##??--1188$$""**33(())%%>>**))++&&:: $,%&.)#NL,+N %$ +$$,)",+,)OLGU"AO .*&"+O, *#N ,$E$ R,$D/ %$*,)"&*',C -.-$MG#'D$ Q.-, –B.%&'A"&, %$#OR"B'" %'+CA., )/+#.BB$E$ &.B"" .*&"+.,$A.T.-'" %'+CA. $D/RB$ %$*E$,.)#').L,+N ) $,)", B. %&$+CDO(«<&$PO %$*,)"&*',C...»), )/&.F"BBOL .),$&O ($&E.B'(.K''G$,%&.)',"#L) %'+CA..

<&.-,'R"+-' )+"E*. %'+CA.G%$*,)"&F*"B'N B.R'B.L,+N+$ +#$) «7.+,$NU'A %$*,)"&F*.",+N (%$*,)"&F*."A, %$*G,)"&F*.L)...» !&OE$M $,#'R',"#CB$M $+$D"BB$+,CL X,$E$ )'*.*"#$)/J %'+"A N)#N",+N 'J B"AB$E$+#$)B$+,C, -&.,-$+,C,$DO+#$)#"BB.N -$B-&",B$+,CL %$)$*. *#N B.%'+.B'N. 3,)+,&"RB$M %&$+CD/ «%$*,)"&*',C» R,$G#'D$ ) %'+CA.JG%$*G,)"&F*"B'NJ %&'BN,$ )$(*"&F').,C+N.

@@&&##??--1188''116611''55 ) AB$E'J +#OR.NJ %&"*+,.)#NL, +$D$M $,)",B. %'+CA.G%&"*#$F"B'N ($Q"&,/, +A. B'F"). HOB-K'$B.#CB$"B.(B.R"B'" %$*$DB/J %'+"A – +$)"&P"B'" %'+CA"BB$E$ (.-.G(., "E$ *$-OA"B,'&$).B'" (J$,N %&' X,$A +.A (.-.( A$F",$Q$&A#N,C+N ' B. +%"K'.#CB$A D#.B-", -.- %&' %&NA$M %$R,$G)$M &.++/#-"). 9 %$+#"*B"A +#OR." %'+CA$G(.-.( $*B$)&"A"BB$)/%$#BN", ' QOB-K'L +$%&$)$*',"#CB$E$ %'+CA. (+A. *.#"").

W),$&O %'+CA. '(#$F"B'" +)$"E$ B.A"&"B'N (.-.(.,C R,$G#'D$ O .*&"+.,. (,$).&, O+#OEO ' *&.) K"#"+$$D&.(B$ %&"*).G&',C $DSN+B"B'"A A$,')$) +)$'J *"M+,)'M. 8 X,$M K"#CL D/G).", *$+,.,$RB/A +$+#.,C+N B. '+,$RB'- 'BQ$&A.K'' (A.,"G

Page 15: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

16&'.#/ %"&"%'+-', 'BQ$&A.K'$BB$" %'+CA$ '#' *'&"-,GA"M#,&"-#.ABOL 'BQ$&A.K'L ' ,.*.). ?&$A" ,$E$, -.- ' ) +#OR." +%'+CA$AG(.%&$+$A, N)#N",+N *$%O+,'A/A +$$DU',C .*&"+.,O+)$" %$F"#.B'" $,B$+',"#CB$ +&$-$) '+%$#B"B'N (.-.(.. Z,$*$#FB$ )/E#N*",C 'A"BB$ -.- %$F"#.B'" ("+#' &"RC B" '*", $),$&$M, . ,$ ' ,&",C"MGR",)"&,$M %$%/,-" .),$&. %$#OR',C (.G-.(, - ,$AO F" *.)B$ $%#.R"BB/M).

@@&&##??--1188$$%%))**,,"">>))++&&:: ((""00))%%3355)) 'A"L, K"#CL +*"#.,C .*&"G+.,O $Q'K'.#CB$" %&"*#$F"B'" $,B$+',"#CB$ %$+,.)-' (*$G%$+,.)-') ,$M '#' 'B$M %&$*O-K''. 3,#'R',"#CB.N $+$D"BGB$+,C $Q"&,/ – '+-#LR',"#CB.N -$B-&",B$+,C ' ,$RB$+,C )'(#$F"B'' O+#$)'M %&"*%$#.E."A$M -$AA"&R"+-$M +*"#-'(+&$-$), B$A"B-#.,O&/ %&$*O-K'', "" -$#'R"+,)., %$&N*-.&.+R",$) ' ,.%.).

9.FB/A N)#N",+N ' )/D$& B.'D$#"" O*.RB$M Q$&A/ %&"*G#$F"B'N. V.A",'A, R,$ B. %&.-,'-" B.'A"B"" XQQ"-,')B/A$-.(/).",+N ).&'.B, %'+CA"BB$E$ $D&.U"B'N, B.R'B.LU'MG+N +$ +#$). «<&"*#.E.L (%&"*#.E."A)...» @$#"" %&.)'#CB/A+R',.",+N +*"#.,C B"D$#CP$M -$A%#'A"B, .*&"+.,O – +$G+#.,C+N B. "E$ D"(O%&"RBOL &"%O,.K'L. 9 -$BK" -$BK$),$Q"&,O *"#.L, B" *#N ,$E$, R,$D/ B.%'+.,C "U" $*BO *"#$)OLDOA.EO, . *#N ,$E$, R,$D/ %$#OR',C "U" $*B$E$ (.-.(R'-..

@@&&##??--1188**""$$"",,++))++&&:: )/&OR.L, B.+ )$ )+"J ,"J +#OR.NJ, -$EG*. A/, $,%&.)') %$+#.B'", +$R#' B")$(A$FB/A %&'D"E.,C -%$+,+-&'%,OAO (+A. )/P"), ' )+#"*+,)'" X,$E$ R.+,C ).FB$M'BQ$&A.K'' $-.(.#.+C B"*$+,O%B$M *#N .*&"+.,.. <$+-$#C-O)"&BO,C OF" $,%&.)#"BB$" %'+CA$ «+ %$#*$&$E'» B"#C(N, .)G,$& A$F", $,%&.)',C – R,$ B.(/).",+N, )*$E$B-O – %'+CA$G*$%$#B"B'".

I.&.-,"&B$M $+$D"BB$+,CL ,.-$E$ %'+CA. N)#N",+N %&NGA$" O-.(.B'" B. ,$, R,$ $B$ N)#N",+N %&$*$#F"B'"A %&"*/*OGU"E$ %$+#.B'N (%&' X,$A %&"*+,.)#N",+N -&.MB" F"#.,"#CGB/A +$+#.,C+N B. -$B-&",B/" %&'(B.-' %'+CA. – "E$ *.,O,B$A"& ' ,.%.). 6A"BB$ + X,$E$ ' +#"*O", B.R'B.,C %$+#.B'", B.G%&'A"&, ,.-: «!.BB$" %'+CA$ N)#N",+N *$%$#B"B'"A -...».

?&$A" ,$E$, ) ,"-+," %'+CA.G*$%$#B"B'N +#"*O", %$N+B',C,R"A D/#. )/().B. B"$DJ$*'A$+,C "E$ $,%&.)-', *$%O+,'A, ,.-:«9 +)N(' +$ (B.R',"#CB/A (B"$F'*.BB/A) '(A"B"B'"A +,$'G

Page 16: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

17A$+,' -$A%#"-,OLU'J - '(*"#'L..., %&"*+,.)#NLU'A *#N 9.GP"E$ %&"*%&'N,'N B"%$+&"*+,)"BB/M 'B,"&"+...»

@@&&##??--1188%%))66,,11--11AA&&&& (%&","B('$BB/" %'+CA.) – $,B$+'G,"#CB$ &"*-$" N)#"B'" ) $Q'K'.#CB$M %"&"%'+-". T.-'" %$G+#.B'N %&"*B.(B.R"B/ *#N )/&.F"B'N %'+CA"BB/J %&","BG('M ) +)N(' + B"O*$)#",)$&',"#CB/A '+%$#B"B'"A .*&"+.,$A)(N,/J 'A B. +"DN *"#$)/J $DN(.,"#C+,).

V.A",'A, R,$ *$D&$+$)"+,B/" %.&,B"&/ +,.&.L,+N O#.G*',C )$(B'-P'" &.(B$E#.+'N, B" %&'D"E.N %&' X,$A - &"-#.A.GK''. 3*B.-$ D'(B"+ "+,C D'(B"+, ' ) $%&"*"#"BB/J $D+,$NG,"#C+,).J ,.-$" %$+#.B'" – "*'B+,)"BB/M )(.'A$%&'"A#"GA/M )/J$* '( +#$F')P"M+N +',O.K''.

T"-+, %'+CA.G&"-#.A.K'' *$#F"B )$ )+"J +#OR.NJ $%'G&.,C+N B. +$$,)",+,)OLU'" *$-OA"B,.#CB/" +)'*","#C+,).B"*$D&$+$)"+,B$+,' .*&"+.,. (%&"*B.A"&"BB$M '#' *$%OU"BGB$M 'A %$ B"$+,$&$FB$+,'). 9 D$#CP'B+,)" +#OR.") ,.-'A+)'*","#C+,)$A N)#N",+N .-,, O*$+,$)"&"BB/M %$*%'+NA'*$#FB$+,B/J #'K ' %"R.,CL $&E.B'(.K''G$,%&.)',"#N. T.-$M.-, (),$&$M "E$ X-("A%#N& '#' -$%'L) K"#"+$$D&.(B$ %&'#$GF',C - %'+CAOG%&","B('' () %$+#"*B"A +#OR." $B$ DO*", $*B$G)&"A"BB$ )/%$#BN,C ' QOB-K'L +$%&$)$*',"#CB$E$ %'+CA.).

9 ,$ F" )&"AN $Q$&A#N,C %'+CA$G%&","B('L ) Q$&A" .-,.B"K"#"+$$D&.(B$ – X,$ A$F", +OU"+,)"BB$ $+#$FB',C ).P')(.'A$$,B$P"B'N + .*&"+.,$A. 7.%&$,'), *.M," %$BN,C $&E.GB'(.K''G%$#OR.,"#L %'+CA., R,$ )/ *"#."," X,$ + +$F.#"B'"A(,.- ' B.%'P',"), )/&.(') B.*"F*O B. "E$ .*"-).,BOL &".-GK'L. <'+CA$G&"-#.A.K'N *$#FB$ +$*"&F.,C R",-'" O-.(.B'N$,B$+',"#CB$ ,$E$, -.-'J 'A"BB$ *"M+,)'M )/ $F'*."," $, .*G&"+.,., . ,.-F" $,B$+',"#CB$ +&$-$) X,'J *"M+,)'M.

6BQ$&A.K'$BB/" %'+CA. B" +#"*O", &.++A.,&').,C -.-&.(B$)'*B$+,C %'+"AG+$$DU"B'M '#' &"-#.AB/J %'+"A. 8$G$DU"B'", -.- '()"+,B$, %&"*%$#.E.", -&.,-$+,C ' +#OF',%&"F*" )+"E$ *#N O+,.B$)#"B'N ()$($DB$)#"B'N) -$B,.-,. +.*&"+.,$A.

DD++00""%%--11AA&&""++++"")) $$&&##??--"" – X,$ &"(O#C,., #$E'R"+-$E$ &.(G)','N %"&"%'+-'. T.-$" %'+CA$ $,%&.)#N",+N .*&"+.,O ) ,$A+#OR.", "+#' -$B,.-, + B'A O*.#$+C O+,.B$)',C, ' $B B" )$(&.GF.", %&$,') "E$ %$+#"*OLU"E$ &.()','N. T.-$" %'+CA$ %&'G

Page 17: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

18().B$ $DS"-,')B$ ' ) B"+-$#C-$ D$#CP"A $DS"A" (%$ +&.)B"GB'L + +$$DU"B'"A) %&$'BQ$&A'&$).,C .*&"+.,. – $ +,&"AG#"B'' .),$&. %$+#.B'N &.()').,C +#OF"DB/", *"#$)/" ' #'RGB/" -$B,.-,/, $D $,*"#CB/J .+%"-,.J 'J $+OU"+,)#"B'N ' ,.%.

3+$D"BB$ %$#"(B/A' 'BQ$&A.K'$BB/" %'+CA. $-.(/).GL,+N %&' O+,.B$)#"B'' %"&)'RB$E$ -$B,.-,. + .*&"+.,$A, -$G,$&$AO %&"*$+,.)#N",+N $%&"*"#"BB$" -$#'R"+,)$ *$%$#B'G,"#CB$M 'BQ$&A.K'' (B.%&'A"&, $ *"N,"#CB$+,' $&E.B'(.K''G$,%&.)',"#N 'BQ$&A.K'$BB$E$ %'+CA.) $D($&B$E$ J.&.-,"&..7. $+B$)" O-.(.BB$M 'BQ$&A.K'' .*&"+., ) *.#CB"MP"A A$GF", (.%&$+',C B"$DJ$*'A/" O,$RB"B'N. @O*", %&.)'#CB/A %$GDO*',C .*&"+.,. - X,$AO %&' %$A$U' +,.B*.&,B$M Q$&AO#'G&$)-' )&$*": «0/ DO*"A &.*/ $,)",',C B. 9.P' )$%&$+/ ...».

EE11%%11++33&&FF++55)) $$&&##??--11 %&"*B.(B.R"B/ *#N %&"*$+,.)#"B'N.*&"+.,O %'+CA"BB/J E.&.B,'M ) $,B$P"B'' B.A"&"B'M '#'*"M+,)'M .),$&. ($&E.B'(.K''G$,%&.)',"#N), ,.- '#' 'B.R" (.G,&.E').LU'J 'B,"&"+/ .*&"+.,.. 7.'D$#"" R.+,$ E.&.B,'MB/"%'+CA. $Q$&A#NL,+N *#N %$*,)"&F*"B'N $%#.,/.

4.&.B,'MB/" %'+CA. $,#'R.L, N+B$+,C, ,$RB$+,C ' $*B$G(B.RB$+,C Q$&AO#'&$)$- – %$+-$#C-O &"RC '*", $ %&"*$+,.)G#"B'' .*&"+.,O E.&.B,'M $, 'A"B' ' %$ %$&OR"B'L $&E.B'(.GK'' '#' *$#FB$+,B$E$ #'K..

<$*$DB/" %'+CA. A$EO, B.R'B.,C+N + '(#$F"B'N +O,' %&"G*$+,.)#N"A/J .*&"+.,O E.&.B,'M, B.%&'A"&: «7.+,$NU'A%'+CA$A E.&.B,'&OL...». 9 *&OE'J +#OR.NJ E.&.B,'MB$" %'+CGA$ A$F", )-#LR.,C ) +"DN '(#$F"B'" %&'R'B, -$,$&/A' )/G().B$ B.A"&"B'" .),$&. (.N)',C $ +)$"M E$,$)B$+,' %&"*$+,.G)',C .*&"+.,O ," '#' 'B/" E.&.B,''.

9 X,$A +#OR." +$$,)",+,)OLU"" (.N)#"B'" Q$&AO#'&O",+N )(.-#LR',"#CB$A %&"*#$F"B'', B.%&'A"&: «8)$")&"A"BBOL '%$#BOL $%#.,O E.&.B,'&OL». 3+$D"BB$+,CL *.BB$E$ )'*. %'+"AN)#N",+N B.#'R'" B.&N*O + %$*%'+CL .),$&. (*$%O+,'A, *'&"-,$G&. $&E.B'(.K'') %$*%'+' *$#FB$+,B$E$ #'K., ) B"%$+&"*+,)"BGB$A )"*"B'' -$,$&$E$ B.J$*N,+N Q'B.B+$)/" '#' 'B/" )$%&$+/.

@@%%))''))++3311AA&&""++++55)) ((%%))66,,11--++55)),, 66""----))%%<<))##66&&)))) %'+CA. 'A"GL, K"#CL %&"("B,$).,C (DO-).#CB$ – %&"*+,.)',C ) )/E$*B$A+)",") -.-OLG#'D$ %&$*O-K'L, $&E.B'(.K'L, %"&+$BO () %$G&N*-" +.A$&"-#.A/) – B.%&'A"&, %$#','R"+-$E$ *"N,"#N, '#'

Page 18: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

19$DU"+,)"BB$ (B.R'A$" +$D/,'" – - %&'A"&O, E$&$*+-$M %&.G(*B'-. <&"("B,.K'$BB$" %'+CA$ B$+', $,-&/,/M (%OD#'RGB/M) J.&.-,"&, ,$ "+,C $D&.U"B$ - %OD#'-", P'&$-$M $DU"+,G)"BB$+,' ' %$X,$AO B" %&"*%$#.E.", %"&+$B.#CB$E$ $D&.U"GB'N - .*&"+.,O. <$ ,$M F" %&'R'B" $,)"R.,C B. %&"("B,.K'$BGB/" %'+CA. $,)",B/A' %$+#.B'NA' B" %&'BN,$.

8,.B*.&,B/A B.R.#$A %&"("B,.K'$BB$E$ %'+CA., %&"*G+,.)#NLU"E$ -.-OLG#'D$ %&$*O-K'L, N)#N",+N Q$&AO#'&$)G-.: «<$#C(ON+C +#OR."A, $D&.U."A 9.P" )B'A.B'" B....». <&''(#$F"B'' +$$,)",+,)OLU"M 'BQ$&A.K'' +#"*O", %&')#"RC)B'A.B'" .*&"+.,. - B.'D$#"" ).FB/A %&"'AOU"+,).A, $%'G+/)."A/A ) %$+#.B''. 9 (.-#LR"B'" B"$DJ$*'A$ %$DO*',C .*G&"+.,. - *"M+,)'L – *$%O+,'A, - %$#OR"B'L *$%$#B',"#CB$M'BQ$&A.K'' '#' - B"%$+&"*+,)"BB$AO OR.+,'L ) R"AG#'D$.3D/RB$ %&"("B,.K'$BB$" %'+CA$ 'A"", %&'#$F"B'" – ) )'G*" +%&.)$RB/J 'BQ$&A.K'$BB/J A.,"&'.#$), Q$,$E&.Q'M,'##L+,&.K'M ' ,.%.

@@&&##??--11 $$%%::--""FF $$""<<33""((""FF %%11####55,,66&& (*'&"-,GA"M#) ) $,#'GR'" $, %&"("B,.K'$BB/J (&"-#.AB/J) %'+"A 'A"L, K"#CL %$GDO*',C .*&"+.,. - +$)"&P"B'L %$-O%-'. T.-'" %'+CA. +$*"&GF., B" ,$#C-$ $%'+.B'" %&$*O-K'', B$ ' D#.B- (.-.(. *#N ""%$#OR"B'N ($%N,CG,.-' %$ %$R," '#' + -O&C"&$A), . ) B"-$,$G&/J +#OR.NJ – ' $D&.(K/ %&$*O-K'' *#N D"+%#.,B$E$ (%&$DGB$E$) O%$,&"D#"B'N.

3+$D"BB$+,CL %'+"A %&NA$M %$R,$)$M &.++/#-' N)#N",+N,$, R,$ $B' .*&"+OL,+N AB$E'A +$,BNA, ,/+NR.A, . ) $,*"#CGB/J +#OR.NJ – ' +$,BNA ,/+NR %$,"BK'.#CB/J %$-O%.,"#"M.8$$,)",+,)"BB$ X,' %'+CA. B" %&"*%$#.E.L, #'RB$E$ $D&.U"GB'N - .*&"+.,O. ?&$A" ,$E$, -.- D/#$ $,A"R"B$, X,$ %'+CA$ $*GB$)&"A"BB$ N)#N",+N ' +&"*+,)$A $D&.,B$M +)N(' .*&"+.,. +"E$ .),$&$A – *#N X,$E$, %$A'A$ D#.B-$) (.-.(., '+%$#C(OL,G+N -O%$B/, ,.#$B/, %&'E#.P"B'N ' ,.%.

GG%%113366&&)) $$&&##??--))++++55)) ##""""..;;))++&&:: '+%$#C(OL,+N ) ,"J +#OGR.NJ, -$E*. O .),$&. ($&E.B'(.K''G$,%&.)',"#N) )$(B'-.", B"G$DJ$*'A$+,C ) B"AB$E$+#$)B$A +&$RB$A 'BQ$&A'&$).B'' .*G&"+.,. ) +)N(' + -$B-&",B/A %$)$*$A. <$*$DB/" +$$DU"B'NB.%&.)#NL,+N .*&"+.,.A ) Q$&A" 77(())**""--,,))++&&::,, ++11$$""--&&++11++&&::&&,,&& $$%%))**77$$%%))>>**))++&&::.

Page 19: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

20!#N %"&)'RB$E$ $+)"*$A#"B'N .*&"+.,O B.%&.)#N",+N O)"G

*$A#"B'". 3B$ +$*"&F', $DSN+B"B'" A$,')$) .),$&. ($&E.B'G(.K''G$,%&.)',"#N) ' $,&.F.", %&"*#$F"B'N (%$F"#.B'N '#',&"D$).B'N) %$+#"*B"E$ - .*&"+.,O, '(#$F"BB/" ) -$B-&",GB$M ' N+B$M Q$&A". 7.%&'A"&, D.B- %&' %$A$U' O)"*$A#"B'N)%&.)" %&$'BQ$&A'&$).,C +)$"E$ -#'"B,. $ B"$DJ$*'A$+,'%$E.+',C %&"*$+,.)#"BB/M "AO -&"*',, . A'&$)$M +O*CN –O)"*$A',C $ N)-" B. (.+"*.B'" '+,K. '#' $,)",R'-. %$ *"#O.

:+#' O)"*$A#"B'" B" )$(/A"#$ $F'*."A$E$ *"M+,)'N B..*&"+.,. (- %&'A"&O, %$+#"*B'M B" $,&".E'&$).# B. %&$+CDO.),$&. $,)",',C "AO %'+CA"BB$ *$ $%&"*"#"BB$E$ +&$-.), ,$B. "E$ 'AN )/+/#.",+N B.%$A'B.B'". 3,#'R',"#CB/A' $+$GD"BB$+,NA' B.%$A'B.B'N N)#NL,+N:

.) ++/#-. B. )/+#.BB$" &.B"" O)"*$A#"B'";D) D$#"" -&.,-.N Q$&A. '(#$F"B'N +O,' %&"*#$F"B'M (%$G

F"#.B'M '#' ,&"D$).B'M) .),$&.;)) 'BQ$&A'&$).B'" $ +.B-K'NJ, -$,$&/" A$EO, D/,C %&'G

A"B"B/ - .*&"+.,O ) +#OR.", "+#' ' B. B.%$A'B.B'" +$ +,$&$GB/ %$+#"*B"E$ ,.- ' B" %$+#"*O", +$$,)",+,)OLU"M &".-K''.

:+#' .*&"+., *"M+,)',"#CB$ B" &".E'&O", B. B.%$A'B.B'"*$#FB/A $D&.($A, ,$ "AO )/+/#.",+N %&"*O%&"F*"B'". 9 B"A,%$A'A$ ++/#-' B. %&"*/*OU'" %$+#.B'N ' -&.,-$M 'BQ$&A.GK'' $D 'J +O,', 'BQ$&A'&$).B'" $ B.A"&"B'' .),$&. ($&E.B'G(.K''G$,%&.)',"#N) %&'A"B',C ) $,B$P"B'' .*&"+.,. +$$,)",G+,)OLU'" +.B-K'' (*$%O+,'A, %&$)"+,' +#OP.B'" *"#. D"( "E$OR.+,'N '#' %"&"*.,C )$%&$+ $ %$E.P"B'' -&"*',. B. &.++A$,G&"B'" +O*.).

HH""$$%%""((""**&&33)),,??++55)) $$&&##??--11 – X,$ %'+CA., +$*"&F.U'" 'BGQ$&A.K'L $D $,%&.)-" .*&"+.,O *$-OA"B,$), 'BQ$&A.K'$BGB/J A.,"&'.#$) ' ,.%., -$,$&/" ) +'#O +%"K'Q'-' +$*"&F.B'N$DS"A. '#' Q$&A/ %&"*+,.)#"B'N B" A$EO, D/,C $Q$&A#"B/ ))'*" %'+CA.. 8$%&$)$*',"#CB/" %'+CA. )-#LR.L, ) +"DN +$G$DU"B'" $D $,%&.)-" +$$,)",+,)OLU'J *$-OA"B,$) (A.,"&'.G#$)), . ,.-F" 'J %"&"R"BC.

?.- %&.)'#$, +$%&$)$*',"#CB/" %'+CA. B.R'B.L, +$ +#$):«7.%&.)#NL ()/+/#.L)...». <"&"R"BC *$-OA"B,$) (A.,"&'.G#$)), %&'#.E."A/J - +$%&$)$*',"#CB$AO %'+CAO, +$*"&F','BQ$&A.K'L $D 'J B.().B'NJ, -$#'R"+,)", $DS"A" (-$#'R"+,G

Page 20: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

21)" #'+,$), +,&.B'K), ) B"$DJ$*'A/J +#OR.NJ – $D 'J E&'Q" '-$B-&",B$A .*&"+.," (B.%&'A"&, %&' &.++/#-" B"+-$#C-'JX-("A%#N&$) ) +$%&$)$*',"#CB$A %'+CA" O-.(/).",+N, -$AO'( .*&"+.,$) %&"*B.(B.R"B ,$, '#' 'B$M B$A"& X-("A%#N&.).

@@&&##??--1188$$""''**%%11((,,))++&&:: %$G%&"FB"AO )"+CA. &.+%&$+,&.B"GB/ ) +#OF"DB$G*"#$)$M %"&"%'+-", %$+-$#C-O *.#"-$ B" )+"GE*. O B.+ 'A"",+N )$(A$FB$+,C %$(*&.)',C -$E$G#'D$ #'RB$'#' %$ ,"#"Q$BO. 7.R'B.,C ,"-+, %$(*&.)',"#CB$E$ %$+#.B'N&"-$A"B*O",+N 'A"BB$ +$ +#$).: «<$(*&.)#NL…» («<$(*&.)G#N"A…»). <$(*&.)#"B'N $D/RB$ *$%$#BNL,+N %$F"#.B'NA'.*&"+.,O )+")$(A$FB/J D#.E.

!'.%.($B %&'A"B"B'N %'+"AG%$(*&.)#"B'M )"+CA. P'G&$-. 9 (.)'+'A$+,' $, J.&.-,"&. )(.'A$$,B$P"B'M, +#$F')GP'J+N A"F*O .),$&$A ' .*&"+.,$A, +R',.",+N )%$#B" OA"+,GB/A B.%&.)#N,C %$(*&.)#"B'N %$ +#"*OLU'A +#OR.NA:

.) *"BC &$F*"B'N .*&"+.,. () ,$A R'+#" *.,. $+B$).B'N $&GE.B'(.K''G%$#OR.,"#N);

D) E$+O*.&+,)"BB/" %&.(*B'-';)) %&$Q"++'$B.#CB/" %&.(*B'-';E) B.(B.R"B'" B. D$#"" %&"+,'FBOL *$#FB$+,C;*) %&'+)$"B'" %$R",B$E$ '#' +%"K'.#CB$E$ ().B'N () ,$A

R'+#" $&E.B'(.K''G%$#OR.,"#N);") B.E&.F*"B'" () ,$A R'+#" $&E.B'(.K''G%$#OR.,"#N);F) )/*.LU'"+N ((.A",B/") *$+,'F"B'N B. %&$Q"++'$G

B.#CB$A %$%&'U" (%&")/P"B'" %$-.(.,"#"M X-$B$A'R"+-$E$&.()','N, )/'E&/P ,"B*"&$), %$D"*/ ) -$B-O&+.J, +$&")B$).GB'NJ ' ,.%.);

() (.-#LR"B'" )(.'A$)/E$*B/J %.&,B"&+-'J +$E#.P"B'M;') E$*$)U'B. +$,&O*B'R"+,). (-.- %&.)'#$, %"&).N '#'

«-&OE#.N»)1.@@&&##??--1188$$%%&&22,,11II))++&&:: 'A"L, K"#CL %&'E#.+',C .*&"+.,. -

OR.+,'L ) ,$A '#' 'B$A *"#$)$A (+#OF"DB$A) '#' ,$&F"+,G)"BB$A (%.AN,B$A) A"&$%&'N,''. 8#"*O", 'A",C ) )'*O, R,$

1 <$(*&.)#"B'" ) +)N(' + )/*.LU'A+N ((.A",B/A) +$D/,'"A ) #'RB$MF'(B' .*&"+.,. (-.- ,$ – %$A$#)-., +).*CD., &$F*"B'" &"D"B-., %&$A$K'N –$-$BR.B'" OR"DB$E$ (.)"*"B'N, (.U',. *'++"&,.K'', «-&OE#.N» E$*$)U'B.+).*CD/ ' ,.%.) *$%O+,'A$ B.%&.)#N,C ) +#OR.", "+#' $,%&.)',"#N +)N(/).L, +.*&"+.,$A B" ,$#C-$ ,"+B/" +#OF"DB$G*"#$)/", B$ ' #'RB/" $,B$P"B'N.

Page 21: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

22%'+CA.G%&'E#.P"B'N B" %&'BN,$ B.%&.)#N,C %$ %O+,N-$)/A%$)$*.A. 6+-#LR"B'" +$+,.)#NL, +#OR.', -$E*. %$ -.-'AG,$%&'R'B.A .*&"+.,. B"#C(N %&$'BQ$&A'&$).,C 'B.R" ("+#', -%&'A"&O, %$+#"*B'M )&"A"BB$ $,+O,+,)O",).

3D/RB$ ,"-+, %&'E#.P"B'N B.R'B.",+N +$ +#$).: «<&'E#.GP."A (%&'E#.P.L)...». <&'E#.P"B'" A$F", $Q$&A#N,C+N -.-) )'*" %'+CA., ,.- ' B. +%"K'.#CB$A D#.B-" (%&'E#.+',"#CB$AD'#",", %&'#.E."A$A - %'+CAO).

<&'E#.P"B'" )+"E*. B$+', %"&+$B.#CB/M J.&.-,"&. 6( +$G*"&F.B'N %&'E#.P"B'N .*&"+., *$#F"B ON+B',C, -$E*., -O*. ' +-.-$M K"#CL "E$ %&'E#.P.L,, . ) B"-$,$&/J +#OR.NJ – ' ,$, -.G-$E$ OR.+,'N + "E$ +,$&$B/ $F'*.L, $&E.B'(.,$&/ A"&$%&'NG,'N (B.%&'A"&, )/+,O%#"B'N B. ,O '#' 'BOL ,"AO).

<&'E#.P"B'N +#"*O", )/+/#.,C (.D#.E$)&"A"BB$ )$ '(D"GF.B'" B"*$&.(OA"B'M. 9 B"$DJ$*'A/J +#OR.NJ .),$& A$F",O)"*$A',C .*&"+.,. $ B"$DJ$*'A$+,' %$*,)"&*',C +)$" OR.+G,'" ) A"&$%&'N,'' (+A. *.#"").

@@&&##??--1188&&''((&&++))++&&:: )+,&"R.L,+N ) +#OF"DB$G*"#$)$M %"&"G%'+-" +&.)B',"#CB$ &"*-$. T"A B" A"B"", )$ AB$E'J +#OR.NJ$B' $-.(/).L,+N B"(.A"B'A/A' *#N %&'B"+"B'N .*&"+.,OQ$&A.#CB/J '()'B"B'M (B"Q$&A.#CB/" '()'B"B'N )+" F"%&"*%$#.E.L, %&NA$" ()"&D.#CB$") $D&.U"B'") ' B$&A.#'(.GK'' )(.'A$$,B$P"B'M, $+$D"BB$, "+#' %&'B"+,' '()'B"B'N'B/A $D&.($A B" %&"*+,.)#N",+N )$(A$FB/A.

8,.B*.&,B.N Q$&AO#'&$)-. *#N B.R.#. %'+"AG'()'B"B'M:«<&$PO 9.+ %&'BN,C '()'B"B'N ) +)N(' + ((.)...». 3D&.U."A)B'A.B'" R',.,"#"M B. ,$, R,$ ) *.BB$A +#OR." ).FB"", %&"FG*" )+"E$, '()'B',C+N, ' #'PC %$+#" X,$E$ %$N+B',C A$,')/+)$"E$ $D&.U"B'N.

9 ,$ F" )&"AN '()'BN,C+N %$ J$*O %'+CA. *).F*/ B" +#"G*O", (X,$ B" %&'BN,$). 9A"+,$ X,$E$ +#"*O", -.- A$FB$ D$#""'+-&"BB" ' OD"*',"#CB$ )/&.(',C +)$" +$F.#"B'" ) +)N(' +'A")P'A A"+,$ )&"A"BB/A B.&OP"B'"A )(.'A$$,B$P"B'M +.*&"+.,$A. 3DU'M ,$B %'+CA.G'()'B"B'N *$#F"B D/,C %$*GR"&-BO,$ %&'A'&',"#CB/A, B$ B" (.'+-').LU'A.

@@&&##??--11 **,,:: ((55%%11>>))++&&:: ##"">>11,,))++&&::,, ##""<<77((##33((&&:: && ##"".."",,))''88++""((11++&&:: ,.-F" '+%$#C(OL,+N ) %$)+"*B")B$M *"#$)$M %"&"%'G+-" ) +)N(' + B" +#'P-$A &.*$+,B/A' +$D/,'NA'. 3D/RB$ )/G

Page 22: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

23&.F.,C +$D$#"(B$).B'N %&'BN,$ ) +)N(' + -$BR'B$M D#'(-'J.*&"+.,O #L*"M (&$*+,)"BB'-$), *&O("M, -$##"E).

<'+CA"BB$" )/&.F"B'" +$RO)+,)'N %&"*B.(B.R"B$ *#N%&$N)#"B'N *&OF"+-$M %$**"&F-' ) +)N(' + A"B"" ,&.E'R"+G-'A' +$D/,'NA' – B.%&'A"&, %$ %$)$*O B"+R.+,B$E$ +#OR.N,%$)#"-P"E$ (. +$D$M E$+%',.#'(.K'L .*&"+.,., +,'J'MB$E$D"*+,)'N, (.,&$BO)P"E$ "E$ D#.E$%$#OR'", D.B-&$,+,). '#''B/J -&O%B/J B"%&'N,B$+,"M ) *"N,"#CB$+,' %&"*+,.)#N"A$M.*&"+.,$A $&E.B'(.K'' ' ,.%.

[,$ -.+.",+N )/&.F"B'N +$F.#"B'N, ,$ - X,$M Q$&A"%'+CA"BB$E$ $D&.U"B'N *$%O+,'A$ %&'D"E.,C ) +#OR." )$(GB'-B$)"B'N B"*$&.(OA"B'M )$ )(.'A$$,B$P"B'NJ .),$&. +.*&"+.,$A – %&' &.(B$E#.+'NJ, B.&OP.LU'J %&')/RB/M %$G&N*$- *"#$)/J -$B,.-,$). 8R',.",+N *$%O+,'A/A )/&.F.,C+$F.#"B'N ' %$ A"B"" (B.R',"#CB/A %$)$*.A. 9 #LD$A +#OR."%$*$DB/A $D&.($A B"#C(N OJO*P',C )(.'A$$,B$P"B'N + .*&"G+.,$A – B.%&$,'), %$*$DB$" %$+#.B'" DO*", )$+%&'BN,$ ).GP'A %.&,B"&$A + %$B'A.B'"A.

7.R'B.,C %$*$DB/" %'+CA. +#"*O", 'A"BB$ +$ +#$) +$D$G#"(B$).B'N (+$RO)+,)'N, +$F.#"B'N), B.%&'A"&: «<&$PO 9.+%&'BN,C A$' +$D$#"(B$).B'N...» '#' «9/&.F.L 9.A +)$" '+G-&"BB"" +$RO)+,)'"...». 3DSN+B"B'" A$,')$) %'+CA"BB$E$$D&.U"B'N ) X,$A +#OR." $,J$*', B. ),$&$M %#.B, B$ %&' X,$AN)#N",+N $DN(.,"#CB/A. ?&.MB" F"#.,"#CB$, R,$D/ $DU'M,$B ,.-$E$ %'+CA. D/# %$*R"&-BO,$ ,"%#/A ' $+,.)#N# A"+,$*#N %&$N)#"B'N RO)+,). B.*"F*/ ' (,.A, E*" X,$ %&'"A#"A$)$%,'A'(A..

@@&&##??--11 $$"" ##,,77<<1144 $$%%))**##3311((,,))++&&:: N)#NL,+N B"(.A"B'A/GA' %&' (.$RB$A (B.-$A+,)" + .*&"+.,$A. <$ +O,', X,$ – XQGQ"-,')B$" +&"*+,)$ *#N O+,.B$)#"B'N #'RB/J -$B,.-,$) + R"G#$)"-$A, $ -$,$&$A .),$& %'+CA. &.+%$#.E.", A'B'A.#CB$M'BQ$&A.K'"M, %$DOF*.LU"M "E$, ,"A B" A"B"", - #'RB$AO(B.-$A+,)O + .*&"+.,$A.

T.-'" %'+CA. +#"*O", B.R'B.,C + -&.,-$E$ '(#$F"B'N $DG+,$N,"#C+,), %$+#OF')P'J ,$#R-$A *#N %$*E$,$)-' %$+#.B'N.0$FB$ O%$ANBO,C $D $DU'J 'B,"&"+.J .),$&. ' .*&"+.,. '#'$ B"*.)B"A A"&$%&'N,'', B. -$,$&$A $B' $D. %&'+O,+,)$).#',B$ B" +A$E#' %$$DU.,C+N.

Page 23: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

24<$+#.B'" $D/RB$ (.)"&P.", $D&.U"BB.N - .*&"+.,O

%&$+CD. $,)",',C. <'+CA$ %$ +#OR.L %&"*+,.)#"B'N )+"E*. +$G*"&F', )'(',BOL -.&,$R-O (H-. *1,))) $,%&.)',"#N, *.BBOL )-.R"+,)" %&'#$F"B'N.

@@&&##??--11 $$"" ##,,77<<1144 ""33//))''**11 %&"*+,.)#NL, +$D$M (B.- $+$GD$E$ )B'A.B'N +$ +,$&$B/ O"(F.LU"E$ %$ $,B$P"B'L - $+G,.LU"M+N (%&'B'A.LU"M) +,$&$B". T.-$" %'+CA$ $D/RB$)/%$#BN", *)" QOB-K'' – + "E$ %$A$UCL .),$& )/&.F.",+)$L %&'(B.,"#CB$+,C .*&"+.,O (. $-.(.BB/M %&'"A, ' )$G),$&/J, %&'E#.P.", "E$ - %&$*$#F"B'L -$B,.-,$) (+$,&O*GB'R"+,).). 9"&J )"F#')$+,' – %&'E#.P"B'" B.B"+,' $,)",GB/M )'(', – %&' O+#$)'', R,$ X,$ $,)"R.", 'B,"&"+.A ' %#.GB.A $D"'J +,$&$B.

7.R.#$ %'+CA. %$ +#OR.L $,S"(*. $,#'R.", RO,C D$#CP"M+)$D$*$M )/D$&. N(/-$)/J +&"*+,). 3B$ A$F", D/,C B.R.,$,.-: «<$-'*.N 9.P E$+,"%&''AB/M E$&$*, N J$,"# D/ )/&.(',C+)$L E#OD$-OL %&'(B.,"#CB$+,C...» 9$(A$F"B ' D$#"" -$&$,G-'M ).&'.B,: «@#.E$*.&L (. $-.(.BB/M %&'"A. <&$PO %&'GBN,C %&'E#.P"B'" %$+",',C...» ? %'+CAO ,.-F" A$F", %&'#.GE.,C+N )'(',B.N -.&,$R-. .),$&..

@@&&##??--11 **,,:: $$""****))%%>>11++&&:: 66""++33116633""(( && ((''11&&--""""33++""II))++&&FF'#' 'A'*F")/" %'+CA. +#OF., *#N O-&"%#"B'N *"#$)/J ' #'RGB/J +)N("M A"F*O .),$&$A ' .*&"+.,$A. 6B$E*. E$)$&N,, R,$X,' %'+CA. +#OF., #'PC *#N (.%$#B"B'N )/BOF*"BB/J %.O( )%"&"%'+-" ', %$ +O,', N)#NL,+N «%'+CA.A' B' $ R"A». 3*B.-$B. +.A$A *"#" (B.R"B'" 'A'*F")/J %'+"A ,&O*B$ %"&"$K"GB',C – )"*C 'A"BB$ + 'J %$A$UCL )/ A$F"," (.+)'*","#C+,G)$).,C .*&"+.,O +)$" )B'A.B'" D"( Q$&A.#CB$E$ B. ,$ %$)$*.(*"#$)$E$ '#' ,$&F"+,)"BB$E$ J.&.-,"&.).

?$B"RB$, B.R'B.N 'A'*F")$" %'+CA$, B" +#"*O", *.).,C%$BN,C .*&"+.,O, R,$ "E$ $,%&.)-. N)#N", +$D$M *#N .),$&.$D/RBOL &O,'BO. 7.%&$,'), B.R.#$ %$+#.B'N *$#FB$ D/,C,"+B$ +)N(.B$ + -.-'AG#'D$ %$(',')B/A +$D/,'"A, '()"+,GB/A OR.+,B'-.A +#OF"DB$G*"#$)$M %"&"%'+-'. V*"+C A$FB$%$&"-$A"B*$).,C O%$ANBO,C $D O+%"PB$M +*"#-", +,.)P"M)$(A$FB$M D#.E$*.&N O+'#'NA .*&"+.,. '#' +$)A"+,B$A OR.+G,'' .),$&. ' .*&"+.,. ) -.-$AG#'D$ B"Q$&A.#CB$A A"&$%&'NG,''. V.)"&P.,C 'A'*F")$" %'+CA$ +#"*O", )/&.F"B'"A B.G

Page 24: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

25*"F*/ B. %&$*$#F"B'" ' O-&"%#"B'" -$B,.-,$), &.()','")(.'A$)/E$*B$E$ %.&,B"&+,). ' ,.%.

JJ,,1122""**11%%##33(())++++55)) $$&&##??--11 %'PO,+N + "*'B+,)"BB$M K"#CL – )/&.(',C .*&"+.,O D#.E$*.&B$+,C ) +)N(' + %&"*%&'GBN,/A' 'A $&E.B'(.K'$BB/A' ' 'B/A' O+'#'NA', &"(O#C,.G,$A -$,$&/J +,.#$ %$#OR"B'" .),$&$A ($&E.B'(.K'"MG$,%&.G)',"#"A) $UO,'A$M %$#C(/ (%&"'AOU"+,)., )/E$*/ ' %&.).!&OE'A +#OR."A *#N Q$&A.#CB$M D#.E$*.&B$+,' N)#N",+N )/G&.F"B'" %$+#"*B"M (. %$+,O%')P'" &.B"" ) .*&"+ .),$&. %$(G*&.)#"B'N, +$D$#"(B$).B'N ' ,.%.

@#.E$*.&+,)"BB/" %'+CA. +#"*O", B.R'B.,C 'A"BB$ + )/G&.F"B'N D#.E$*.&B$+,' .*&"+.,O ($&E.B'(.K''G%$#OR.,"#L),B.%&'A"&, ,.-: «9/&.F.L +)$L '+-&"BBLL D#.E$*.&B$+,C...»'#' «8"&*"RB$ D#.E$*.&L (....». 0$,').K'N '(#.E.",+N %$+#"+#$) D#.E$*.&B$+,': «... ) +)N(' +...», «... %$ +#OR.L...» ' ,.%.8#"*O", %$*R"&-BO,C, R,$ (.A"B. ) D#.E$*.&+,)"BB$A %'+CA"+#$). «D#.E$*.&B$+,C» B. «%&'(B.,"#CB$+,C» '#' «O*$)#",)$G&"B'"» B" N)#N",+N &.)B$K"BB$M.

KK))66""--))++**1133)),,??++55)) $$&&##??--11 %&"*+,.)#NL, +$D$M Q$&AO J$G*.,.M+,). .),$&. %"&"* .*&"+.,$A ) %$#C(O ,&",C"E$ #'K., B"OR.+,)OLU"E$ ) %"&"%'+-". <$*$DB$" J$*.,.M+,)$ A$F",D/,C $Q$&A#"B$ ) -&.,-$M '#' &.()"&BO,$M Q$&A".

<"&)$" *$%O+,'A$, "+#' &"RC ) %'+CA" '*", $ R"#$)"-", J$G&$P$ (B.-$A$A .*&"+.,O. 9,$&$", "+#' .),$& B.A"&"B $,&"-$GA"B*$).,C .*&"+.,O R"#$)"-., -$,$&$E$ ,$, (B.", B"*$+,.,$RGB$ '#' F" )$)+" + B'A B" (B.-$A.

T'%'RB$M Q$&AO#'&$)-$M *#N B.R.#. &.()"&BO,$E$ &"-$GA"B*.,"#CB$E$ %'+CA. +#OF',, B.%&'A"&, +#"*OLU.N: «7.+,$GNU'A %'+CA$A 'A"L R"+,C &"-$A"B*$).,C 9.A E$+%$*'B. (E$+G%$FO)...». <$+#" X,$E$ .),$& $D&.U.", )B'A.B'" .*&"+.,. B.A$,')/ +)$"E$ $D&.U"B'N ' '(#.E.", +$D+,)"BB$" %&"*+,.)#"GB'" $ &"-$A"B*O"A$A. 3,A",'A, R,$ &.()"&BO,.N &"-$A"B*.GK'N B" A$F", D/,C «$DU"M» – $B. *$#FB. +$*"&F.,C $%'+.GB'" -$B-&",B/J *$+,$'B+,) ('#' B"*$+,.,-$)) &"-$A"B*O"A$GE$, + ,"A, R,$D/ +$(*.,C O .*&"+.,. $DS"-,')B$" )%"R.,#"B'"$D X,$A R"#$)"-".

LL&&++&&88$$&&##??--11 – %'+CA.GP.D#$B/, %'+CA.GA.N,B'-' ' ,.%. –%&"*+,.)#NL, +$D$M A.#/" X%'+,$#N&B/" Q$&A/. 3,#'R',"#CG

Page 25: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

26B$M $+$D"BB$+,CL A'B'G%'+"A N)#N",+N (B.R',"#CB.N %$),$&NG"A$+,C (+,.B*.&,B$+,C) 'J +$*"&F.B'N, $DO+#$)#"BB.N, %&"F*")+"E$, +,&"A#"B'"A .),$&. %$+#.B'N +X-$B$A',C )&"AN B. "E$$Q$&A#"B''. !&OE$M ).FB$M $+$D"BB$+,CL N)#N",+N B.#'R'" )+,&O-,O&" D$#CP'B+,). ,.-'J %'+"A %O+,$E$ D#$-., %&"*B.(B.GR"BB$E$ *#N $Q$&A#"B'N D#'KG$,)",. .*&"+.,..

T"-+, A'B'G%'+"A $D/RB$ +)$*',+N - +F.,$AO '(#$F"B'L+O,' *"#., ' ) X,$A +A/+#" +)$D$*"B $, +$D#L*"B'N B"-$,$&/JQ$&A.#CB/J %&.)'# B.%'+.B'N *"#$)/J %'+"A. <'+.,C ) %$*$DGB$A «,"#"E&.QB$A» +,'#" +R',.",+N %&'"A#"A$ .*&"+.,.A, + -$G,$&/A' O .),$&. A'B'G%'+CA. +#$F'#'+C ,"+B/" *"#$)/" '#'#'RB/" $,B$P"B'N, %&"*%$#.E.LU'" %$B'A.B'" «+ %$#O+#$).».

@@&&##??--1188""3366%%553366&& – "U" $*B. +%"K'Q'R"+-.N A.#.N X%'G+,$#N&B.N Q$&A.. 3B. ) B.'D$#CP"M +,"%"B' %&'E$*B. *#N )"G*"B'N %"&"%'+-', B.%&NAOL B" (.,&.E').LU"M .+%"-,/ +#OGF"DB$G*"#$)/J )(.'A$$,B$P"B'M "" OR.+,B'-$).

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

@@&&##??--11 ++))221133&&((++""22"" ##""**))%%>>11++&&:: – X,$ %'+CA.G$,-.(/,%'+CA"BB/" O)"*$A#"B'N $D O)$#CB"B'' '#' $,-.(" ) %&"*$G+,.)#"B'' +OD+'*'', . ,.-F" %'+CA. + )/&.F"B'"A B"$*$D&"GB'N '#' %$&'K.B'N RC'JG#'D$ *"M+,)'M ' ,.%. (- O-.(.BB/A%'+CA.A B" $,B$+N,+N %'+CA. *#N )/&.F"B'N Q$&A.#CB$E$ $,G-.(. $, -.-$E$G#'D$ %&"*#$F"B'N, +A. *.#""). ?.- B' $E$&R'G,"#CB$, B$ )&"AN $, )&"A"B' B.A %&'J$*',+N E$,$)',C ' &.++/G#.,C %$*$DB/" %$+#.B'N.

3,A",'A, R,$ ) D$#CP'B+,)" +#OR.") $B' N)#NL,+N $,)",GB/A', ((. '+-#LR"B'"A +#OR.") )/&.F"B'N B"$*$D&"B'N '#'%$&'K.B'N *"M+,)'M .*&"+.,.). :+,"+,)"BB$, $+B$)B.N QOB-GK'N ,.-$E$ %'+CA. – X,$ )/&.F"B'" B"E.,')B$E$ ($,&'K.G

Page 26: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

27,"#CB$E$) $,B$P"B'N - $%&"*"#"BB/A *"M+,)'NA. 3*B.-$ B"+#"*O", (.D/).,C $ ,$A, R,$ +*"#.,C X,$ A$FB$ %$G&.(B$AO.

2"-$A"B*O",+N $+$D"BB$ ,U.,"#CB$ %$*J$*',C - )/D$&OQ$&AO#'&$)$- ' %$&N*-O '(#$F"B'N +$*"&F.B'N %$+#.B'N.6B/A' +#$).A', $B$ *$#FB$ D/,C B"E.,')B/A ,$#C-$ ) +A/+G#" 'BQ$&A.K'$BB$E$ B.%$#B"B'N, B$ %&' X,$A D/,C .D+$#L,GB$ B"M,&.#CB/A %$ $,B$P"B'L - #'RB$+,' .*&"+.,..

\"#"+$$D&.(B$ B.R'B.,C %$*$DB/" %'+CA. + )/&.F"B'N+$F.#"B'N $D $,-.(", B.%&'A"&: «0/ + +$F.#"B'"A )/BOF*"GB/ +$$DU',C 9.A $ ,$A, R,$...» 8#"*O", ,.-F" *.,C %$BN,C .*G&"+.,O, R,$ &"P"B'" $D $,-.(" *.#$+C ).A B" D"( ,&O*. ' %&$G*'-,$).B$ '+-#LR',"#CB$ *"#$)/A' +$$D&.F"B'NA'. 9 (.G-#LR"B'' %'+CA. +#"*O", $D$*&',C .*&"+.,. – - %&'A"&O, %$G&"-$A"B*$).,C "AO $D&.,',C+N (. +OD+'*'"M ) 'B$" D.B-$)G+-$" OR&"F*"B'" '#' - 'B$AO &.D$,$*.,"#L () +#OR." $,-.(. )%&"*$+,.)#"B'' ).-.B+'').

>)"*$A#"B'" $D O)$#CB"B'' ) $DN(.,"#CB$A %$&N*-"*$#FB$ +$*"&F.,C )/&.F"B'" D#.E$*.&B$+,' (. &.D$,O (%&'O+#$)'', R,$ .*&"+., B" D/# $,SN)#"BB/A J.#,O&U'-$A). @$G#"" +#$FB/A N)#N",+N ).&'.B, %'+CA. *#N )/&.F"B'N B"E.G,')B$E$ $,B$P"B'N (B"$*$D&"B'N) -.-'JG#'D$ *"M+,)'M,%&"*%&'BN,/J .*&"+.,$A, '#' -.-'JG#'D$ "E$ B.A"&"B'M ()%$+#"*B"A +#OR." &"RC *$#FB. '*,', +-$&"", $ %&"*$+,"&"F"GB'' %$+#"*B"E$ $, &".#'(.K'' X,'J B.A"&"B'M).

4#.)B/A *$+,$'B+,)$A %$*$DB$E$ %$+#.B'N *$#FB. D/,C"E$ OD"*',"#CB$+,C, B" $+,.)#NLU.N *#N .*&"+.,. +$AB"B'M )'+-&"BB$+,' .),$&. ' %$N+BNLU.N, %$R"AO %$+#"*B'M B" A$E%$+,O%',C ) *.BB$M +',O.K'' 'B.R" ' %$,$AO $D&.,'#+N - B"GAO + +$$,)",+,)OLU'A %'+CA$A.

7" &"-$A"B*O",+N )/&.F.,C B"$*$D&"B'" ) %&NA$M Q$&GA": «Y B" $*$D&NL 9.P'J *"M+,)'M...». !#N X,$E$ +#"*O", %$*$GD&.,C D$#"" *'%#$A.,'RB/", B$ %&' X,$A B" A"B"" *"M+,)"BGB/" Q$&AO#'&$)-'.

?&$A" ,$E$, .*&"+.,O +#"*O", *.,C %$BN,C, R,$ %'+CA"BB$"$D&.U"B'" %&"+#"*O", K"#C OD"&"RC "E$ $, +$)"&P"B'N B"*$G+,.,$RB$ $D*OA.BB/J %$+,O%-$). Z,. A/+#C *$#FB. %&$J$G*',C R"&"( )+" +$*"&F.B'" «-&.+B$M B',CL» ' "U" &.( %$*GR"&-').,C+N ) -$BK" %$+#.B'N.

Page 27: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

28@@&&##??--11 **,,:: ((55%%11>>))++&&:: ##""22,,11##&&:: &&,,&& ""336611''11 $, -.-$E$G#'D$

%&"*#$F"B'N, -.- D/#$ $,A"R"B$, %&"*+,.)#NL, +$D$M +.A$G+,$N,"#CB/M )'* R.+,B$E$ %'+CA.. <$)$*$A *#N 'J %$*E$,$)-'+#OF', Q$&A.#CB$" +$E#.+'" '#' Q$&A.#CB/M $,-.( $, -.-$GE$G#'D$ %&"*#$F"B'N, +$*"&F.U"E$+N ) %$+#.B'' .*&"+.,. –B.%&'A"&, $,-.( $, %&'E#.P"B'N.

<'+CA. *#N )/&.F"B'N +$E#.+'N '#' $,-.(. %'PO,+N ,$#CG-$ ) ,"J +#OR.NJ, -$E*. $D $,)"," %&$+', +.A .*&"+., '#' -.-A'B'AOA X,$ N)B$ +#"*O", '( +$*"&F.B'N %$+#.B'N. ? %&'A"G&O, %$#OR') %&'E#.P"B'" %&'BN,C OR.+,'" ) -.-$AG#'D$ A"&$G%&'N,'' $, *.)B"E$ %.&,B"&., +#"*O", $,)",',C – %$#$F',"#CGB$ '#' $,&'K.,"#CB$ – B. %&"*#$F"B'" )$ '(D"F.B'" )$(GA$FB/J $+#$FB"B'M %&' *.#CB"MP'J -$B,.-,.J + B'A.

7.%&.)#NN %'+CA"BB$" +$E#.+'", +#"*O",, B"+A$,&N B.Q$&A.#CB/M J.&.-,"& %$+#.B'N, %$*R"&-BO,C "E$ %$(',')GB$" )$+%&'N,'" ).A', B.%&'A"&: «8 O*$)#",)$&"B'"A +$$DGU.L $ +)$"A +$E#.+'' %&'BN,C OR.+,'" )...». :+#' &"RC '*", $%'+CA"BB$A $,-.(", B" (.DO*C," (.+)'*","#C+,)$).,C .*&"+.G,O +)$" +$F.#"B'" %$ X,$AO %$)$*O, *$%O+,'A, ,.-: «9"+CA.+$F.#""A, B$ ) +)N(' + $D+,$N,"#C+,).A' )&"A"BB$E$ J.&.-G,"&. A/ )/BOF*"B/ $,-.(.,C+N $, 9.P"E$ #LD"(B$E$ %&"*G#$F"B'N $...». 9 -$BK" %$+#.B'N +#"*O", ) #LD$A +#OR." %$GD#.E$*.&',C .*&"+.,. (. %&$N)#"BB$" - ).A )B'A.B'".

8#"*O", ,.-F" %$AB',C, R,$ B"*$+,.,$RB.N &.+,$&$%B$+,C.),$&. A$F", *$+,.)',C .*&"+.,O *$%$#B',"#CB/" J#$%$,/,+)N(.BB/", ) R.+,B$+,', + $&E.B'(.K'"M ,$E$ '#' 'B$E$ A"&$G%&'N,'N. <$X,$AO, %$#OR') %$*$DB$" %$+#.B'", B" ,NB'," +$,)",$A.

@@&&##??--11 **,,:: ""..%%11;;))++&&:: (( %%11'',,&&<<++55)) &&++##3311++AA&&&& $$"" --""33&&88((11-- ,,&&<<++""22"" 9911%%116633))%%11 +$*"&F., -$B-&",BOL %&$+CDO '#',&"D$).B'" .),$&. ) +)N(' + *"M+,)'"A '#' D"(*"M+,)'"A.*&"+.,. ($&E.B'(.K''G%$#OR.,"#N). T.-'A' 'B+,.BK'NA'A$EO, ) (.)'+'A$+,' $, $D+,$N,"#C+,) )/+,O%.,C +O*"DB/"$&E.B/, +,&O-,O&/ -$AAOB.#CB$E$ J$(NM+,)., $D&.($).,"#CGB/" OR&"F*"B'N, ,&.B+%$&,B/" $&E.B'(.K'', +#OFD/ D/,.,+"&)'+. ' ,$&E$)#' ' ,.*. 8$*"&F.B'" ,.-'J %'+"A %$*R'B"GB$ *)OA K"#NA – %&$'BQ$&A'&$).,C $ R"AG#'D$ .*&"+.,. '%$DO*',C "E$ - $%&"*"#"BB/A *"M+,)'NA. 7.R'B.,C %'+CA$

Page 28: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

29+#"*O", + -&.,-$E$ '(#$F"B'N $D+,$N,"#C+,) *"#., . %&$*$#GF.,C – )/&.F"B'"A %&$+CD/ '#' ,&"D$).B'N ("+#' &.B"")/&.F"BB.N %&$+CD. $+,.#.+C D"( $,)",. '#' O*$)#",)$&"GB'N). 9 -$BK" %$+#.B'N OA"+,B$ +$+#.,C+N B. -$B-&",B/"%$#$F"B'N B$&A.,')B$G%&.)$)/J .-,$), %$*,)"&F*.LU'J(.-$BB$+,C %&$+CD/ (,&"D$).B'N) .),$&..

@@&&##??--1188%%))''44--)) B" +#"*O", $,$F*"+,)#N,C +$D+,)"BB$ + &"G(LA" (CV '#' curriculum vitae – -&.,-'A F'(B"$%'+.B'"A, )%"&. + #.,.), $Q$&A#N"A/A %&' %$'+-" ).-.B+''. 9 '()"+,B$A+A/+#" %'+CA$G&"(LA" +J$*B$ + %'+CA$AG%&"("B,.K'"M (+A.)/P") + ,$M #'PC &.(B'K"M, R,$ $+B$)BOL R.+,C "E$ +$*"&F.GB'N +$+,.)#N", B" $%'+.B'" *$+,$'B+,) ,$).&. '#' O+#OE', .+.A$&"-#.A. %&$Q"++'$B.#CB/J -.R"+,) +.A$E$ .),$&..

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

I#.). 2. 6,&D-,D&. ' -$C%$('J'A

,'%'E5$3$ *"#$)$3$ %'+BC.

9 *.BB$A +#OR." D$#"" %&.)'#CB/A DO*", E$)$&',C $ +,&O-G,O&" +$*"&F.B'N %'+CA., "+#' D/,C "U" D$#"" ,$RB/A – $+,&O-,O&" "E$ $+B$)B$E$ ,"-+,.. 9 +)$L $R"&"*C, $+B$)B$M,"-+, A$FB$ – *$)$#CB$ O+#$)B$ – &.(*"#',C B. 'BQ$&A.K'G$BBOL ' +#OF"DBOL R.+,'.

Page 29: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

306BQ$&A.K'$BB.N R.+,C – X,$ ,"-+, %'+CA.. T"-+, %&"*G

+,.)#N", +$D$M K"B,&.#CB/M X#"A"B, +,&O-,O&/ %$+#.B'N, ,$,&.*' R"E$ $B$ ' %'P",+N, ' D#.E$*.&N R"AO +$+,.)#N", '()"+,GBOL K"BB$+,C *#N .*&"+.,.. 6A"BB$ %$X,$AO AB$E$R'+#"BGB/" %&'A"&/ ,"-+,$) *"#$)/J %'+"A ' DO*O, &.++A$,&"B/B.A' *.#"".

8#OF"DB.N R.+,C )-#LR.", ) +"DN )+%$A$E.,"#CB/" X#"GA"B,/, -$,$&/" %&"*).&NL, ' (.)"&P.L, 'BQ$&A.K'$BBOL+$+,.)#NLUOL %'+CA.. 8 'BQ$&A.K'$BB$M ,$R-' (&"B'N *.BGB.N R.+,C %$+#.B'N N)#N",+N A"B"" (B.R',"#CB$M, R"A ,"-+,,$*B.-$ D"( "" X#"A"B,$) +$(*.,C +-$#C-$GB'DO*C O*$)#",)$&'G,"#CB/M ).&'.B, +$*"&F.B'N %'+CA. B" %&"*+,.)#N",+N )$(GA$FB/A. 8#OF"DB.N R.+,C +$*"&F.B'N %'+CA., -.- %&.)'#$,)-#LR.",:

1) %&')",+,)'";2) $D&.U"B'" - .*&"+.,O;3) #'*G.D(.K;4) (.-#LR',"#CBOL Q$&AO#O )"F#')$+,';5) %$*%'+C $,%&.)',"#N;6) %$+,+-&'%,OA (%$+,G%$+,+-&'%,OA).<"&)/" ,&' X#"A"B,. %&"*P"+,)OL, 'BQ$&A.K'$BB$M R.G

+,' (,"-+,O) %'+CA., %$+#"*OLU'" ,&' – %$*/,$F').L, "".?$&$,-$ $J.&.-,"&'(O"A -.F*/M '( X#"A"B,$) +,&O-,O&/%'+CA..

<&')",+,)'" ) +OEOD$ $Q'K'.#CB/J %'+CA.J, -.- %&.)'#$,$,+O,+,)O",, B$ %$R,' )+"E*. 'A"",+N ) %'+CA.J, +$*"&F.B'"-$,$&/J B"+", B"+-$#C-$ #'RB/M J.&.-,"& (%'+CA.G%$(*&.)G#"B'N, - %&'A"&O). >,$RB'A, R,$ %$* %&')",+,)'"A %$*&.(OA"G).",+N B.R.#CB.N ())$*B.N) Q$&AO#. )"F#')$+,', )/%$#BNLGU.N QOB-K'L, .B.#$E'RBOL QOB-K'' O+,B$E$ %&')",+,)'N+$D"+"*B'-. %&' B"%$+&"*+,)"BB$A $DU"B'' + B'A (%&' #'RGB$M )+,&"R" '#' %$ ,"#"Q$BO).

HOB-K'$B.#CB$" (B.R"B'" %&')",+,)'N )"+CA. )"#'-$ –%&' %$A$U' B"+#$FB$M ))$*B$M Q$&AO#'&$)-' .),$& %'+CA.OF" ) %"&)$M +,&$-" %$+#.B'N +)'*","#C+,)O", .*&"+.,O +)$"O).F"B'". Z,$ B" %&$+,$ %&$'()$*', B. %$+#"*B"E$ D#.E$%&'GN,B$" )%"R.,#"B'", B$ ' ) (B.R',"#CB$M +,"%"B' +$-&.U.",%+'J$#$E'R"+-OL *'+,.BK'L A"F*O OR.+,B'-.A' +#OF"DB$G

Page 30: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

31*"#$)$M %"&"%'+-', +$(*.).N B"$DJ$*'A/" %&"*%$+/#-' *#N-$B+,&O-,')B$E$ B")"&D.#CB$E$ *'.#$E..

9$ )+"J +#OR.NJ %&')",+,)'" %&"*P"+,)O", $D&.U"B'L -.*&"+.,O ' ,"+B$ )(.'A$+)N(.B$ + B'A. 7.'D$#"" R.+,$ ) -.R"G+,)" %&')",+,)'N ) %'+CA.J '+%$#C(OL,+N +#"*OLU'" +,.BG*.&,B/" Q$&AO#'&$)-':

1) =*%1(#3(7F3), ...(&-: & "3<)#3(" 1*%)#131);2) =*%1(#3(7F3), ...(.)',&<+") ".%1;)+&) 6 1*%)#137, +18

$%&-)%, «E"#$"*&+ *&%)63"%!»);3) =*%1(#3(7F3), ...(.)',&<+") ".%1;)+&) 6 +)#6",?6&- 1*8

%)#131-, +1$%&-)%, «E"#$"*1 16A&"+)%5!»).0"B"" Q$&A.#CB/A' )'*.A' %&')",+,)'N N)#NL,+N +#"*OG

LU'" Q$&AO#'&$)-':4) M".%5F *)+?, ...(&-: & "3<)#3(" 1*%)#131);5) @%&()3#3(74 !1#, ...(.)',&<+") ".%1;)+&) 6 1*%)#137,

+1$%&-)%, «@%"0)##"%!»);6) K1* $%&()3#3("(13? (1#, ...(.)',&<+") ".%1;)+&) 6 +)8

#6",?6&- 1*%)#131-, +1$%&-)%, «G",,)2&!»).7.-$B"K, ) $,*"#CB/J +#OR.NJ, -$E*. A"F*O OR.+,B'-.A'

+#OF"DB$G*"#$)$M %"&"%'+-' +#$F'#'+C ' ) ,"R"B'" *#',"#CGB$E$ )&"A"B' +$J&.BNL,+N O+,$MR')/" *&OF"+-'" )(.'A$$,GB$P"B'N, ' %&' X,$A $B' B.J$*N,+N ) &.)B$A +$K'.#CB$A %$G#$F"B'' (%&'B.*#"F., - $*B$M ' ,$M F" )$(&.+,B$M '#' %&$GQ"++'$B.#CB$M E&O%%", $*B$AO ' ,$AO F" 'AOU"+,)"BB$AO-#.++O, (.B'A.L, +$%$+,.)'A/" *$#FB$+,' ' ,.%.), ) -.R"+,)"%&')",+,)'N *$%O+,'A$ '+%$#C($).,C $*BO '( +#"*OLU'JQ$&AO#'&$)$-:

7) @%&()3, ...(«H31%&+1!»);8) L") $"<3)+&), ...(«M%7>&;)!»);9) H6",?6" ,)3, #6",?6" '&-, ...(&-:, "3<)#3(" 1*%)#131).:+#' OR.+,B'-' +#OF"DB$G*"#$)$M %"&"%'+-' +R',.L, *$G

%O+,'A/A $D&.U.,C+N *&OE - *&OEO %$ 'A"B.A («B. ,/»), ,$ )X,$A +#OR." Q$&AO#'&$)-. %&')",+,)'N A$F", D/,C, - %&'A"G&O, +#"*OLU"M:

10) =*%1(#3(7F, ... ($",+") &-: 1*%)#131 .)' 761'1+&: "38<)#3(1, +1$%&-)%, «!1#&,&F!»).

9$(*"M+,)'" %&')",+,)'N A$F", D/,C ) "U" D$#CP"M +,"G%"B' O+'#"B$, "+#' %$+#"*OLU"" $D&.U"B'" +$*"&F', ) +"D",

Page 31: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

32%$A'A$ +$D+,)"BB$ O%$A'B.B'N *$#FB$+,', ,',O#., Q.A'#'''#' 'A"B'G$,R"+,). .*&"+.,., ' B"-'M X%',",, %$*R"&-').LGU'M %$R,"B'" - .*&"+.,O +$ +,$&$B/ $,%&.)',"#N. T.-'A $DG&.($A, K"#"+$$D&.(B$ %"&"M,' - &.++A$,&"B'L +#"*OLU"E$X#"A"B,. +,&O-,O&/ *"#$)$E$ %'+CA. – $D&.U"B'L.

3D&.U"B'", -.- %&.)'#$, %&'+O,+,)O", ) $Q'K'.#CB/J%'+CA.J, J$,N ) $,*"#CB/J +#OR.NJ A$FB$ $D$M,'+C ' D"( B"GE$ (B.%&'A"&, ) +$%&$)$*',"#CB/J %'+CA.J). ?.- ' %&"*P"+,G)OLU'M X#"A"B, +,&O-,O&/, $D&.U"B'" - .*&"+.,O, B. %"&G)/M )(E#N* – X,$ %&"F*" )+"E$ %&$N)#"B'" )"F#')$+,' %$ $,GB$P"B'L - B"AO, B$ B" ,$#C-$.

8%"K'Q'R"+-$M $+$D"BB$+,CL $D&.U"B'N N)#N",+N '+G%$#C($).B'" ) -$BK" %OB-,O.K'$BB$E$ )$+-#'K.,"#CB$E$(B.-., -$,$&/M O-.(/).", B. ,$, R,$ Q.-,O $D&.U"B'N - *.BGB$AO #'KO '#' (.,&$BO,$AO ) %'+CA" )$%&$+O .),$&$A %&'*.G",+N $+$D$" (B.R"B'".

9A"+," + ,"A QOB-K'$B.#CB$" (B.R"B'" $D&.U"B'N - .*&"G+.,O P'&", R"A O %&')",+,)'N. 9$G%"&)/J, %&' %$A$U' %"&+$GB.#CB$E$ '#' E&O%%$)$E$ ("+#' .*&"+.,.A' N)#N",+N E&O%%. #LG*"M) $D&.U"B'N .),$& %'+CA., *"M+,)',"#CB$, +)'*","#C+,)O",.*&"+.,O +)$" O).F"B'". 9$G),$&/J, $D&.U"B'" - .*&"+.,O )/G%$#BN", +)N(OLUOL QOB-K'L %$ $,B$P"B'L - %$+#"*OLU'AX#"A"B,.A %'+CA., – «%"&"D&.+/).N A$+,'-» - #'*G.D(.KO '#'() $,+O,+,)'" ,.-$)$E$) B"%$+&"*+,)"BB$ - ,"-+,O %$+#.B'N.

3D&.U"B'" - .*&"+.,O +#"*O", B"%$+&"*+,)"BB$ (. %&'G)",+,)'"A. <&'A"&/ +'B,.-+'R"+-$E$ ' +,'#'+,'R"+-$E$ )(.G'A$*"M+,)'N %&')",+,)'N ' $D&.U"B'N &.++A$,&"B/ )/P".3,A",'A, R,$ )$ )+"J %&'A"&.J +%$+$D $D&.U"B'N - .*&"+.,O)/D&.B B.'D$#"" %&$+,/A – ,$ "+,C %&"*%$#.E.LU'A '+G%$#C($).B'" ) -.R"+,)" +#$). (+#$)) $D&.U"B'N:

1) 'A"B. +$D+,)"BB/" – Q.A'#'N1, %$#B$" 'AN '#' 'ANG$,R"+,)$2 .*&"+.,..

1 9 +#OF"DB$G*"#$)$M %"&"%'+-" '+%$#C(O",+N ,$#C-$ ) +$R",.B'' + D"(G#'RB$M Q$&A$M $D&.U"B'N, B.%&'A"& «E&.F*.B'B». 8A. *.#"".

2 9 +#OF"DB$G*"#$)$M %"&"%'+-" '+%$#C(O",+N, -.- %&.)'#$, ) +$R",.B''+ X%',",$AG%&'#.E.,"#CB/A. V.A",'A, R,$ %&$+,.N Q$&A. $D&.U"B'N %$ 'A"GB', 'A"B'G$,R"+,)O %&'BN,. ,$#C-$ *#N +#OR.") B"$Q'K'.#CB$M '#' )BO,&"BGB"M %"&"%'+-' (B.%&'A"&, %&' $Q$&A#"B'' +#OF"DB/J (.%'+$-.

Page 32: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

332) 'A"B. +OU"+,)',"#CB/" – B.'A"B$).B'" *$#FB$+,',

,',O#., +%"K'.#CB$E$ '#' %$R",B$E$ ().B'N .*&"+.,..<&')"*"A *.#"" B"+-$#C-$ %&'A"&$) (+ OR",$A %&'A"R.B'M):1) E%1>*1+&+ J"%&#"(, ...;2) M"%"21: H()3,1+1!;3) H)%2)F H)%2))(&<!;4) N"(1%&; $"*$",6"(+&6!;5) E"#$"*&+ O%)'(5<1F+5F & @",+"-"<+5F $"#",, ...;6) !1I) (5#"6"$%)"#(:;)+#3(", ...;7) !1I) !),&<)#3(",...;8) !1I1 <)#3?,...!$%O+,'A. ' D"(#'RB.N Q$&A. %&$+,$E$ $D&.U"B'N, )

+$$,)",+,)'' + -$,$&$M *#N X,$M K"#' O%$,&"D#NL,+N 'A"B.+OU"+,)',"#CB/", )/&.F.LU'" $*BO '( $DU"%&'BN,/J(+,.B*.&,B/J) Q$&A $D&.U"B'N - .*&"+.,O '#' .*&"+.,.A:«-$##"E.», «E&.F*.B'B», «E&.F*.B-.», «,$).&'U», «E$+%$G*'B», «E$+%$F.», «+O*.&C», «+O*.&/BN», . ,.-F" «E$+%$*.»,«*.A/ ' E$+%$*.», «#"*' ' *F"B,#CA"B/», «,$).&'U'»,«E&.F*.B"», «-$##"E'» ' ,.*. :+#' F" %&')",+,)'" $,+O,+,G)O",, ,$ $D&.U"B'" Q.-,'R"+-' $,-&/).", +$*"&F.B'"%'+CA.. 9 X,$A +#OR." %&$+,$M +%$+$D $D&.U"B'N - .*&"+.G,O K"#"+$$D&.(B$ «O+#$FB',C», *$%$#B') 'AN +$D+,)"BB$"'#' 'AN +OU"+,)',"#CB$" %&'#.E.,"#CB/A, B.'D$#"" %$*J$G*NU'A +$$,)",+,)OLU"AO +#OR.L %'+CA"BB$E$ $D&.U"B'N.T.-'A $D&.($A, %&$+,$" $D&.U"B'" - .*&"+.,O %&"$D&.(O",G+N ) +#$FB$".

? R'+#O ,.-'J %&'#.E.,"#CB/J $,B$+N,+N: «O).F."A/M»,«*$+,$R,'A.N», «*$+,$%$R,"BB/"», «AB$E$O).F."A/M», «E#OGD$-$O).F."A.N», «)/+$-$O).F."A/"», «%$R,"BB"MP'"» ' ,.%.HOB-K'$B.#CB$" B.(B.R"B'" %$*$DB$E$ *$%$#B"B'N - $D&.GU"B'L $R")'*B$ – + "E$ %$A$UCL .),$& %'+CA. +,&"A',+N-.- A$FB$ D$#"" %$#B$ )/&.(',C '+%/,/)."A$" 'A RO)+,)$&.+%$#$F"B'N ' O).F"B'N - .*&"+.,O. ?.- ' ) +#OR." + %&'G)",+,)'"A, X,$ $D/RB$ +$(*.", D#.E$%&'N,B$" )%"R.,#"B'" $D.),$&" %'+CA. ' +.A$A %'+CA" (*.F" "+#' ) B"A ' +$*"&F.,+NB" +.A/" %&'N,B/" '()"+,'N). <&')"*"A ) -.R"+,)" %&'A"&$)B"+-$#C-$ B.'D$#"" ,'%'RB/J Q$&A +#$FB$E$ $D&.U"B'N -.*&"+.,O (.*&"+.,.A) %'+CA.:

Page 33: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

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

%&')",+,)'"A, . ) ,$A +#OR.", "+#' %$+#"*B"" $,+O,+,)O", –B. "E$ A"+,", ,$ "+,C B. *).G,&' 'B,"&).#. B'F" &"-)'(',.«V.E$#$)$- - ,"-+,O». 3,A",'A ,.-F", R,$ ) $%&"*"#"BB/J+#OR.NJ %&')"*"BB/" Q$&A/ $D&.U"B'N A$EO, D/,C %&"$D&.G($).B/ ) "U" D$#"" +#$FBOL, &.()"&BO,OL Q$&AO.

8 X,$M K"#CL )$+-#'K.,"#CB/M (B.- ) -$BK" $D&.U"B'N(.A"BN",+N B. (.%N,OL, %$+#" -$,$&$M +#"*O", %&$*$#F"B'",%$N+BNLU"" .*&"+.,O A$,')/ ' ,"AO %'+CA., B.%&'A"&, +#"G*OLU'A $D&.($A:

1) P(1>1)-5F 2"#$"*&+ -&+&#3%, ".%1;14#? 6 !1- '1 #"8*)F#3(&)- (...;

2) >(1>1)-1: T1%&#1 L&91F,"(+1, +1#3":;&- #"".8;14 !1- "3()3 +1...;

3) P(1>1)-5) 6",,)2&, $"'(",?3) (5%1'&3? B3&- $&#?-"-#(") 7*"(,)3("%)+&) ( #(:'& #...

H.-,'R"+-' ) X,$A +#OR." $D&.U"B'" - .*&"+.,O +#').G",+N +$ +#"*OLU'A X#"A"B,$A +,&O-,O&/ – #'*G.D(.K"A.>A"+,B$ ) X,$M +)N(' %"&"M,' - "E$ D$#"" ,U.,"#CB$AO &.+G+A$,&"B'L.

;'*G.D(.K – %"&)/M .D(.K %'+CA., )-#LR.LU'M, -.- %&.G)'#$, B" D$#"" $*B$E$ %&"*#$F"B'N. HOB-K'$B.#CB$" (B.R"GB'" #'*G.D(.K. (.-#LR.",+N, )$G%"&)/J, ) )/&.F"B'' .*&"+.G,O Q$&A.#CB$M D#.E$*.&B$+,' (+A. *.#""), )$G),$&/J, ) %$N+G

Page 34: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

35B"B'' A$,')$) ' ,"A/ %$+#.B'N ', )G,&",C'J, ) $D"+%"R"B''+A/+#$)$M ' +,'#'+,'R"+-$M %$*)$*-' - $+B$)B$AO ,"-+,O%$+#.B'N.

;'*G.D(.K B" N)#N",+N $DN(.,"#CB/A X#"A"B,$A +,&O-,OG&/ %'+CA. – ) &N*" +#OR.") "E$ QOB-K'L $,R.+,' )/%$#BN",&"-)'(', «V.E$#$)$- - ,"-+,O». ?&$A" ,$E$, #'*G.D(.K A$F",D/,C (.A"B"B &.++A$,&"BB$M &.B"" &.()"&BO,$M Q$&A$M $DG&.U"B'N - .*&"+.,O. 9 ,$ F" )&"AN %&'+O,+,)'" ) %'+CA" '&"-)'(',., ' $D&.U"B'N, ' #'*G.D(.K. B" N)#N",+N %&$,')$G&"R'"A.

3,A",'A ,.-F", R,$ '+%$#C($).B'" #'*G.D(.K. *#N )/&.GF"B'N Q$&A.#CB$M D#.E$*.&B$+,' %&' %$*E$,$)-" $Q'K'.#CGB$E$ %'+CA. )/E#N*', B" )%$#B" $%&.)*.BB/A, ) +)N(' + R"AR',.,"#NA &"-$A"B*O",+N )-#LR.,C ) ,"-+, +$$,)",+,)OLU'"Q$&AO#'&$)-' ,$#C-$ %&' )"*"B'' R.+,B$M %"&"%'+-'. <&'G)"*"A B"+-$#C-$ %&'A"&$) O-.(.BB/J Q$&AO#'&$)$-:

1) H$1#&." '1 &+3)%)#, $%":(,)++5F !1-& 6 +1I)-7 "./:(8,)+&4 "...;

2) J,12"*1%&- !1# '1 #(")(%)-)++5F "3()3 & $%)*"#31(8,)++74 &+0"%-1A&4...;

3) L5 <%)'(5<1F+" $%&'+13),?+5 !1I)F "%21+&'1A&& '1B00)63&(+") #"*)F#3(&) (....

9 $DU"A +#OR." #'*G.D(.K +#"*O", B"%$+&"*+,)"BB$ (. $DG&.U"B'"A - .*&"+.,O ' &.+%$#.E.",+N B. $*'B 'B,"&).# B'F"%$+#"*B"E$. <&')"*"A ) -.R"+,)" %&'A"&$) B"+-$#C-$ B.'D$G#"" ,'%'RB/J Q$&A #'*G.D(.K. (B" +$*"&F.U'J Q$&A.#CB$MD#.E$*.&B$+,'):

1) U.%1;14#? 6 !1- ( #(:'& # ... (*1,)) #,)*7)3 6"%"36"761'13? $%&<&+7 $&#?-)++"2" ".%1;)+&:);

2) V1#3":;&- $&#?-"- #"".;1)- !1- " ... (*1,)) #,)*7)36"%"36" 761'13?, " <)- 6"+6%)3+" +1-)%)+ #"".;&3? 1(3"%1*%)#137);

3) P()*"-,:4 (*"6,1*5(14, &'();14 & 3.$.) " ... (*1,)) #,)8*7)3 6"%"36" 761'13?, " <)- &-)++" +1-)%)+ 7()*"-&3? 1(83"% 1*%)#131);

4) @%"#&- !1I)2" #"*)F#3(&: (#"2,1#&:, 761'1+&: & 3.$.) ((+1, ") ... (*1,)) #,)*7)3 6"%"36" 761'13?, 616") &-)++" #"*)F8#3(&) 3%).7)3#: 1(3"%7 "3 1*%)#131);

Page 35: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

365) @"*3()%>*14, <3" ( #""3()3#3(&& # ... (*1,)) #,)*7)3

6"%"36" 761'13?, <3" 6"+6%)3+" $"*3()%>*1)3 1(3"% *1+8+5- $"#,1+&)-);

6) !5#5,1)3#: (+1$%1(,:)3#:, $%)*#31(,:)3#: & 3.$.) "38()3 +1 !1I) ".%1;)+&) "3 ... (*1,)) #,)*7)3 6"%"36" 761'13?,+1 616") &-)++" ".%1;)+&) 1(3"%"- *1)3#: "3()3 1*%)#137).

T.-'A $D&.($A, Q$&AO#'&$)-. #'*G.D(.K. ) (B.R',"#CB$MA"&" %&"*$%&"*"#"B. J.&.-,"&$A %'+CA. ('B'K'.,')B$"%'+CA$, %'+CA$G+$$DU"B'", %'+CA$GO)"*$A#"B'", %'+CA$G%&$+CD., %'+CA$G%$*,)"&F*"B'", $,)",B$" %'+CA$ ' ,.%.). 9+)$L $R"&"*C, #'*G.D(.K O%&$U.", %&$K"++ $(B.-$A#"B'N,'(OR"B'N ' )$+%&'N,'N ,"-+,. %'+CA..

9 $DU"A +#OR." ,"-+, %'+CA. +$+,$', '( %&"*#$F"B'M,+E&O%%'&$).BB/J ) .D(.K/. T.-'A $D&.($A, .D(.K ' D$#"" $DG&.(OL, $,B$+',"#CB$ +.A$+,$N,"#CBOL R.+,C ,"-+,., #$E'R"+G-' ' +,'#'+,'R"+-' )(.'A$+)N(.BBOL + *&OE'A' "E$ R.+,NA',. ,.-F" +$ «+A"FB/A'» X#"A"B,.A' +,&O-,O&/ %'+CA..

<&' &.++A$,&"B'' +,&O-,O&/ ,"-+,. %'+CA. +#"*O",'A",C ) )'*O, R,$ ) %$*.)#NLU"A D$#CP'B+,)" +#OR.") ) +$G*"&F.B'' %'+"A &.++A.,&').",+N )+"E$ $*'B )$%&$+. T"A B"A"B"", *#N $+)"U"B'N "E$ &.(#'RB/J .+%"-,$) %$R,' )+"E*.)$(B'-.", B"$DJ$*'A$+,C ) *$%$#B',"#CB$M +,&O-,O&'(.K'',"-+,. %$+#.B'N. T.-.N +,&O-,O&'(.K'N R.+,$ %&"*O+A.,&').G", &.(*"#"B'" ,"-+,. B. ,&' R.+,' – ))$*BOL, $+B$)BOL ' (.G-#LR',"#CBOL. ?$&$,-$ $J.&.-,"&'(O"A 'J.

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

3+B$)B.N R.+,C ,"-+,. +#OF', *#N %$+#"*$).,"#CB$E$ ' %$G*&$DB$E$ $%'+.B'N &.(#'RB/J .+%"-,$) )$%&$+.. 9 (.)'+'A$G+,' $, +#$FB$+,' ' B$)'(B/ )$%&$+. $+B$)B.N R.+,C A$F",)-#LR.,C $, $*B$E$ *$ ,&"J ' D$#"" .D(.K"), -.F*/M '( -$,$G

Page 36: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

37&/J B.+R',/).", $, $*B$E$ *$ ,&"J %&"*#$F"B'M. <&"*#$F"GB'N )BO,&' .D(.K") *$#FB/ D/,C $DS"*'B"B/ $*B$M ' ,$M F"A/+#CL, B.%&'A"&:

.) ) %"&)$A .D(.K" – *"#.",+N -&.,-$" O%$A'B.B'" $ +$G+,$NB'' *"# B. A$A"B, $,%&.)-' %&"*/*OU"E$ %'+CA.;

D) )$ ),$&$A .D(.K" – *.L,+N $,)",/ B. %$+,.)#"BB/" .*G&"+.,$A )$%&$+/, %$+,O%')P'" + "E$ %$+#.B'"A;

)) ) ,&",C"A .D(.K" – %&')$*',+N -&.,-.N $K"B-. +*"G#.BB$E$;

E) ) R",)"&,$A .D(.K" – O-.(/).L,+N B"&"P"BB/" )$%&$G+/ ' E#.)B/" %&'R'B/ X,$E$.

6 ,.*.0"F*O .D(.K.A' *$#FB. $D"+%"R').,C+N R",-.N +A/+#$G

).N ' +,'#'+,'R"+-.N )(.'A$+)N(C. <&' X,$A *#'B. .D(.K")A$F", %$+#"*$).,"#CB$ )$(&.+,.,C, B$ *$ '()"+,B/J %&"*"G#$). !#'BO %&"*#$F"B'M ' .D(.K") +#"*O",, %$ )$(A$FB$+,',$E&.B'R').,C, %$+-$#C-O ) %&$,')B$A +#OR." .*&"+.,O %$,&"GDO",+N (.,&.,',C *$%$#B',"#CB/" O+'#'N ' )&"AN *#N $(B.G-$A#"B'N, '(OR"B'N ' )$+%&'N,'N ,"-+,. %'+CA..

V.-#LR',"#CB/M .D(.K $+B$)B$M R.+,' *$#F"B D/,C B.'GD$#"" OD"*',"#CB/A. ;$E'-. ' +,'#'+,'-. "E$ '(#$F"B'N*$#FB/ $D"+%"R',C .*&"+.,O )$(A$FB$ D$#"" O*$DB/M %"&"GJ$* - (.-#LR',"#CB$M R.+,' ,"-+,..

V.-#LR',"#CB.N R.+,C ,"-+,. $D/RB$ +$+,$', '( $*B$E$.D(.K., )-#LR.LU"E$ 2–4 %&"*#$F"B'N. <"&)$" (%&' B"$DJ$G*'A$+,' – ' ),$&$") %&"*#$F"B'" $D/RB$ %&"*+,.)#N", )/G)$*, %$*/,$F').N +-.(.BB$" ) $+B$)B$M R.+,' %'+CA.. 8#"*OGLU"" %&"*#$F"B'" R.U" )+"E$ +$*"&F', ) +"D" %&$+CDO (,&"GD$).B'", O-.(.B'"), .*&"+$).BB$" .*&"+.,O $, 'A"B' .),$&.'#' $&E.B'(.K'' (,&",C"E$ #'K.), 'B,"&"+/ -$,$&/J $B ) *.BGB$A +#OR." %&"*+,.)#N",. V.-#LR',"#CB$" %&"*#$F"B'" O-.G(/).", B. J.&.-,"& $F'*.B'M .),$&. %$+#.B'N.

V.-#LR',"#CB.N Q$&AO#. )"F#')$+,' A$F", $,+O,+,)$G).,C ) $Q'K'.#CB/J %'+CA.J, B$ %&.-,'R"+-' )+"E*. «%$*/,$GF').",» %'+CA., ,"-+, -$,$&/J B$+', $,R.+,' #'RB/M J.&.-G,"& (B.%&'A"&, %'+CA$GD#.E$*.&B$+,C). 9/%$#BN", QOB-K'L,.B.#$E'RBOL QOB-K'' O+,B$E$ %&$U.B'N (' %&"*P"+,)OLGU'A "AO +#$).A) %&' B"%$+&"*+,)"BB$A $DU"B'' + +$D"+"*G

Page 37: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

38B'-$A (%&' #'RB$M )+,&"R" '#' %$ ,"#"Q$BO). 6+%$#C($).B'"(.-#LR',"#CB$M Q$&AO#/ )"F#')$+,' B"+-$#C-$ %&'E#OP.",$Q'K'.#CB/M ,$B ) -$BK" %$+#.B'N – )%&$R"A, &$)B$ B.G+,$#C-$, B.+-$#C-$ X,$ %$()$#NL, +*"#.,C )(.'A$$,B$P"B'N.),$&. ' .*&"+.,..

V.-#LR',"#CB.N Q$&AO#. )"F#')$+,' %&"*P"+,)O", %$*G%'+' ' &.+%$#.E.",+N 'B,"&).#$A B'F" %$+#"*B"M +,&$-' ,"-G+,. %'+CA.. 7.'D$#"" R.+,$ ) -.R"+,)" (.-#LR',"#CB$M Q$&GAO#/ )"F#')$+,' '+%$#C(OL,+N +#"*OLU'" +,.B*.&,B/"Q$&AO#'&$)-':

1) H 7(1>)+&)-, ...;2) H +)&'-)++5- 7(1>)+&)- ...;3) H 2,7."6&- 7(1>)+&)-, ...;4) H 2,7."6&- $"<3)+&)-, ...;5) H <%)'(5<1F+5- $"<3)+&)-, ...;6) H .,12"*1%+"#3?4 & 7(1>)+&)- ...;7) H $%&'+13),?+"#3?4 & 7(1>)+&)-, ...;8) H 7(1>)+&)- & $">),1+&:-& (#)2" +1&,7<I)2" ...;9) D#6%)++) !1I ...;10) U#314#? &#6%)++) !1I ...;11) @%&-&3) 7()%)+&: ( #"()%I)++)FI)- 6 !1- $"<3)+&& &

$%)*1++"#3&...;12) @",?'7:#? #,7<1)-, $%"I7 $%&+:3? !1# ($%"I7 $)%)8

*13? 2"#$"*&+7) ... 7()%)+&: ( -")- ()#?-1 (5#"6"- 7(1>)+&&.6 ,.*.3,A",'A, R,$ *#N R.+,B$M %"&"%'+-' &"-$A"B*O",+N '+G

%$#C($).B'" D$#"" %&$+,/J Q$&AO#'&$)$- )"F#')$+,'. 9$AB$E'J +#OR.NJ 'J A$EO, (.A"B',C $D/RB/" +#$). %&$U.B'N,B.%&'A"&:

1) M" #(&*1+&:, ...;2) !#)2" *".%"2" ...;3) !#)2" +1&,7<I)2" ...;4) H $">),1+&:-& (#)2" +1&,7<I)2", ...;5) !#)9 .,12, ...;6) M" #6"%"F (#3%)<&, ...<$*%'+C N)#N",+N $DN(.,"#CB/A – ', -.- %&.)'#$, (.-#LG

R',"#CB/A – X#"A"B,$A +,&O-,O&/ %'+CA.. HOB-K'$B.#CB$"B.(B.R"B'" %$*%'+' – *)$MB$". 9$G%"&)/J, %$*%'+C %&'*.",

Page 38: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

39$Q'K'.#CB$AO %'+CAO L&'*'R"+-OL +'#O. 9$G),$&/J, %$*G%'+C O*$+,$)"&N", #'RB$+,C .),$&. %$+#.B'N.

[',.,"#NA +#"*O", %$AB',C, R,$ ) (.)'+'A$+,' $, ,$E$, B.D#.B-" -.-$E$ )'*. $Q$&A#"B$ %'+CA$, %$*%'+C %&')$*',+N )+$-&.U"BB$M, %$#B$M '#' &.()"&BO,$M Q$&A".

8$-&.U"BB.N Q$&A. %&"*%$#.E.", O-.(.B'" +$D+,)"BB$%$*%'+' ' "" &.+P'Q&$)-' – ) )'*" 'B'K'.#$) ' Q.A'#''.),$&. %$+#.B'N. >-.(.BB.N Q$&A. %$*%'+' %&'A"BN",+N %&'$Q$&A#"B'' %'+CA. B. D#.B-" *$#FB$+,B$E$ #'K. $&E.B'(.GK'', O%$#B$A$R"BB$E$ )"+,' %"&"%'+-O ' )/+,O%.LU"E$ ) -.GR"+,)" $,%&.)',"#N %$+#.B'N, B.%&'A"&:

1) ($"*$&#?) D.D. D(1+"(;2) ($"*$&#?) L.L. L&91F,"(1.<$#B.N Q$&A. %&"*%$#.E.", )/%$#B"B'" )+"J +,.B*.&,G

B/J ,&"D$).B'M, %&"*SN)#N"A/J - $Q$&A#"B'L &"-)'(',.«<$*%'+C», ' %$*&.(OA").LU'J O-.(.B'" *$#FB$+,', +$D+,G)"BB$ %$*%'+' .),$&. %'+CA. ' "" &.+P'Q&$)-' – ) )'*"'B'K'.#$) ' Q.A'#'' .),$&. %$+#.B'N. >-.(.BB.N Q$&A.%$*%'+' %&'A"BN",+N %&' $Q$&A#"B'' %'+CA. B. D#.B-"%'+CA. (D#.B-" +,&O-,O&B$E$ %$*&.(*"#"B'N $&E.B'(.K'', "+G#' %$+#"*B"" O%$#B$A$R"B$ )"+,' %"&"%'+-O ' )/+,O%.", )-.R"+,)" $,%&.)',"#N). <&')"*"A *.#"" B"+-$#C-$ ).&'.B,$)$Q$&A#"B'N %$#B$M Q$&A/ %$*%'+':

1) E)+)%1,?+5F *&%)63"% ($"*$&#?) Q.E. Q6"(,)(1;2) V1<1,?+&6 "3*),1 ($"*$&#?) T.!. T&;3) L)+)*>)% PR82%7$$5 ($"*$&#?) V.J. V&6",1)(;4) H31%I1: -)*#)#3%1 ($"*$&#?) C.C. C.%1-"(1.2.()"&BO,.N Q$&A. %&"*%$#.E.", *$%$#B"B'" %$#B$M Q$&A/

%$*%'+' +)"*"B'NA' $D .),$&" %'+CA., . ) B"-$,$&/J +#OR.NJ –'+%$#C($).B'" 'B/J +)"*"B'M )A"+,$ $DU"%&'BN,/J. 9 -.R"+,G)" ,.-'J +)"*"B'M A$EO, )/+,O%.,C:

1) B.+#"*+,)"BB/" ' %$R",B/" ,',O#/;2) %$R",B/" ' +%"K'.#CB/" ().B'N;3) +)"*"B'N, O-.(/).LU'" B. 'B/" $+$D/" (.+#OE' .),$&. (B.G

%&'A"&, +)"*"B'N $ %&'+OF*"BB/J "AO B.E&.*.J, %&"A'NJ ' ,.%.).>-.(.BB.N Q$&A. %$*%'+' %&'A"BN",+N %&' $Q$&A#"B''

%'+CA. B. R'+,$A #'+," %'+R"M DOA.E'. <&')"*"A *.#"" B"G+-$#C-$ ).&'.B,$) $Q$&A#"B'N &.()"&BO,$M Q$&A/ %$*%'+':

Page 39: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

401) @"<)3+5F 161*)-&6 C61*)-&& )#3)#3()++59 +176($"*$&#?) M.M. M-&3%&)(#6&F;2) =1#,7>)++5F %1."3+&6 67,?37%5($"*$&#?) S.T. S##)+, ,17%)13 $%)-&& «H)()%+1: @1,?-&%1»;3) P<1#3+&6 !),&6"F "3)<)#3()++"F ("F+5($"*$&#?) !.!. !&63"%"(, &+(1,&* (3"%"F 2%7$$5, 61(1,)%

"%*)+"( H,1(5 28F & 38F #3)$)+)F;4) M"63"% B6"+"-&<)#6&9 +176, $%"0)##"%($"*$&#?) E.E. E,)."(1;5) H"()3+&6 2"#7*1%#3()++"F #,7>.5($"*$&#?) W.W. W-),?:+"(;6) K76"("*&3),? &##,)*"(13),?#6"2" $%")631($"*$&#?) G.G. G%1#+"(1, 61+*&*13 #"A&","2&<)#6&9 +176.<$+,+-&'%,OA1 %&"*+,.)#N", +$D$M -&.,-OL (B" D$#""

3–4 +,&$-) %&'%'+-O - ,"-+,O %'+CA., %$A"U"BBOL %$+#"%$*%'+'. 7"$DJ$*'A$+,C ) %$+,+-&'%,OA" )$(B'-.", ) +#OR.GNJ, "+#':

1) .*&"+.,O ,&"DO",+N +$$DU',C 'BQ$&A.K'L, %$ -.-'AG#'D$ %&'R'B.A B" )$P"*POL ) $+B$)B$M ,"-+, %'+CA.;

2) $+B$)B$M ,"-+, %'+CA. $,R.+,' O,&.,'# .-,O.#CB$+,C )+)N(' + '(A"B"B'NA', %&$'($P"*P'A' ) %"&'$* + A$A"B,.%$*%'+.B'N *$ A$A"B,. $,%&.)-';

3) ,&"DO",+N "U" &.( %&')#"RC )B'A.B'" .*&"+.,. - $%&"G*"#"BB$M 'BQ$&A.K'', )$P"*P"M ) $+B$)B$M ,"-+, %'+CA..

<$+,+-&'%,OA +$+,$', '( +$-&.U"B'NG(.E$#$)-. – «P.S.»,«Postscriptum» '#' «<$+,+-&'%,OA», *$%$#B"B'N (%&'%'+-') -$+B$)B$AO ,"-+,O %'+CA. ' %$*%'+' (+'EB.,O&/ .),$&. D"( O-.G(.B'N *$#FB$+,' ' &.+P'Q&$)-').

2.+%$#.E.",+N %$+,+-&'%,OA B. $*'BG*). 'B,"&).#. B'F"%$*%'+', B. $*B$A #'+," + B"M. 9 B"$DJ$*'A/J +#OR.NJ *$%O+G-.",+N *$%$#BN,C %$*%'+C - %$+,+-&'%,OAO *.,$M ' )&"A"B"A$Q$&A#"B'N %&'%'+-'.

:+#' *#N $Q$&A#"B'N %$+,+-&'%,OA. B", A"+,. ) B'FB"MR.+,' #'+,., *$%O+,'A$ %"&"B"+,' *$%$#B',"#CB/M ,"-+,()-#LR.N (.E$#$)$-) B. $D$&$,BOL R.+,C #'+,., +*"#.) +&.(O %$G

13, #.,. postscriptum – «%$+#" %$*%'+'» – B"$DN(.,"#CB/M, B$ )+"G,.-'%$+,$NBB/M X#"A"B, +,&O-,O&/ %'+CA.. <$+,+-&'%,OA (P.S.).

Page 40: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

41+#" %$*%'+' %$A",-O «+A. *.#""» («+A. $D$&$,»). 2.++A$,&'A *.G#"" B"+-$#C-$ %&'A"&$) $Q$&A#"B'N %$+,+-&'%,OA.:

1) @"#3#6%&$37-. =1.5,1 #"".;&3? !1-, -)#?) J7I1%,<3" ( .,&>1FI&) *(1 *+: : +) $%)*$",1214 +19"*&3?#: ( "0&8#), $"#6",?67 +1*)4#? $"%1."313? +1* "3<)3"- ( .",)) #$"86"F+"F, 3" )#3? *"-1I+)F ".#31+"(6). H +)&'-)++5- 7(1>)8+&)-, X4#3&+1 J,&).

2) Postscriptum. P -)+: 3",?6" <3" &'-)+&,#: 1*%)# B,)683%"++"F $"<35. H"".;14 )2" !1- *,: "$)%13&(+"F #(:'&:[email protected]. H $">),1+&:-& (#)2" +1&,7<I)2", [email protected]. P9"(.

3) P.S. @%"I7 !1# #1-5- (+&-13),?+5- ".%1'"- "3+)#83&#? 6 #%"61- &#$",+)+&: B3"2" $"%7<)+&:. V1*)4#?, +) $"*8()*)3)? X-7 %767. E%&2"%?)(8E%&2"%?:+A.

9 '+-#LR',"#CB/J +#OR.NJ +R',.",+N '()'B',"#CB/A *$G%$#B"B'" %$+,+-&'%,OA. %$+,G%$+,+-&'%,OA$A, %&"*+,.)#NLGU'A +$D$M %$),$&BOL %&'%'+-O - $+B$)B$AO ,"-+,O %'+CA..7. %&.-,'-" %$*$DB$" +#OR.",+N, - %&'A"&O, ) ,"J +#OR.NJ,-$E*. %'+CA$ + OF" $Q$&A#"BB/A %$+,G+-&'%,OA$A %$ -.-'AG,$ %&'R'B.A $+,.).#$+C B"$,%&.)#"BB/A, '(G(. R"E$ O .),$&.)B$)C )$(B'-#. B"$DJ$*'A$+,C ) O,$RB"B'' -.-'JG#'D$ *",.G#"M "E$ +$*"&F.B'N.

<$+,G%$+,+-&'%,OA )-#LR.", +$-&.U"B'"G(.E$#$)$- –«P.P.S.», «PostGpostscriptum» '#' «<$+,G%$+,+-&'%,OA», %&'%'G+-O - $+B$)B$AO ,"-+,O ' %$*%'+C (-.- %&.)'#$, ) )'*" B.R.#CGB/J DO-) %"&)$E$ 'B'K'.#. ' Q.A'#'' .),$&.). !#N $Q$&A#"GB'N %$+,G%$+,+-&'%,OA. +$J&.BNL, *"M+,)'" ' 'B/" %&.)'#.,$,&.F.LU'" %$&N*$- $Q$&A#"B'N %$+,+-&'%,OA.. <$+,G%$+,G+-&'%,OA &.+%$#.E.",+N B. $*'B 'B,"&).# B'F" %$*%'+' -%$+,+-&'%,OAO.

@$#CP$" (B.R"B'" *#N XQQ"-,')B$+,' *"#$)$E$ %'+CA.'A"", ' -$A%$('K'N "E$ ,"-+,.1,,.". "E$ %$+,&$"B'", $DO+#$)G#"BB$" QOB-K'$B.#CB/A B.(B.R"B'"A %'+CA.. 6B/A' +#$).GA', -$A%$('K'N ,"-+,. *"#$)$E$ %'+CA. – X,$ A$,')'&$).BGB$" &.+%$#$F"B'" $D&.(OLU'J "E$ X#"A"B,$) – .D(.K") '$,*"#CB/J %&"*#$F"B'M.

1 3, compositio, #.,. – +$+,.)#"B'", +)N(/).B'".

Page 41: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

42?$A%$('K'N %&'*.", ,"-+,O *"#$)$E$ %'+CA. "*'B+,)$ '

K"#CB$+,C, $D"+%"R').", +$%$*R'B"BB$+,C "E$ X#"A"B,$) $,GB$+',"#CB$ *&OE *&OE.. 8OU"+,)"BB$" )$(*"M+,)'" B. -$A%$G('K'L +$*"&F.B'N %'+CA. $-.(/).", R'+#$ $+)"U."A/J )B"A .+%"-,$). T.-, +#$FB$" %'+CA$ A$F", +$*"&F.,C $*'B'#' B"+-$#C-$ .+%"-,$) ($, #.,. Aspektus – )'*) – +$*"&F.G,"#CB/J Q&.EA"B,$), %$*&.(OA").LU'J *'QQ"&"BK'&$).BGB$" &"R")$" )$(*"M+,)'" B. .*&"+.,., $DO+#$)#"BB$" ,"A, R,$$*B. ' ,. F" %&$D#"A. ()$%&$+) ) *.BB$A %'+CA" &.++A.,&').G",+N $,%&.)',"#"A + &.(#'RB/J ,$R"- (&"B'N. ? %&'A"&O, )%'+CA", +$*"&F.U"A %&"*#$F"B'N %$ (.-#LR"B'L *$E$)$&.,%$+#"*B'M A$F", &.++A.,&').,C+N B" ,$#C-$ + Q'B.B+$)$M,B$ ,.-F" + $DU"X-$B$A'R"+-$M, +$K'.#CB$M, %&.)$)$M ' B"G-$,$&/J 'B/J ,$R"- (&"B'N.

T.-'A $D&.($A, B.'D$#"" +#$FB/A *#N Q$&AO#'&$).B'NN)#N",+N 'A"BB$ AB$E$.+%"-,B$" *"#$)$" %'+CA$. 9 $DU"A+#OR." $B$ %&"*+,.)#N", +$D$M %$+#"*$).,"#CB$" '(#$F"B'"B"+-$#C-'J .+%"-,$) +$*"&F.B'N, +'B,.-+'R"+-' $Q$&A#"BGB/J ) )'*" .D(.K"). !#N $&E.B'(.K'' ' $D"+%"R"B'N )(.'A$G+)N(' &.(#'RB/J .+%"-,$) %'+CA., -.- %&.)'#$, '+%$#C(OL,+N+#"*OLU'" +,.B*.&,B/" )/&.F"B'N:

!"8$)%(59...@%)>*) (#)2"...!"8(3"%59...=13)-...!83%)3?&9...@)%)9"*: 6 #,)*74;)-7 ("$%"#7...O3" 61#1)3#: ("$%"#1 "...P<&35(1: (#) (5I)#61'1++")...D#9"*: &' (5I)#61'1++"2"...! #(:'& # +)".9"*&-"#3?4 ()%+73?#: 6 ("$%"#7 "...@"*("*: &3"2&, +)".9"*&-" $"*<)%6+73?...! '16,4<)+&)...<&' X,$A $DS"A .D(.K. -$#"D#",+N ) ,"-+,.J *"#$)/J %'G

+"A )"+CA. +OU"+,)"BB$ – $, $*B$E$ %&"*#$F"B'N *$ $*B$M+,&.B'K/, %&' X,$A $D/RB$ .D(.K"A (-&.+B$M +,&$-$M) )/*"G#N",+N B$).N A/+#C, ,"A. '#' B$)/M %$)$&$, ,"A/. T"A B" A"GB"", $,%&.)',"#L %'+CA. +#"*O", '(D"E.,C R&"(A"&B$ %&$+,G

Page 42: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

43&.BB/J .D(.K"), %$+-$#C-O X,$ (.,&O*BN", R,"B'" "E$ +$*"&GF.B'N, ', +$$,)",+,)"BB$, +B'F.", XQQ"-,')B$+,C %'+CA..

I#.). 3. 6,'#'+,'-. *"#$)$3$ %'+BC.

7" A"BCP"" (B.R"B'" *#N B.*#"F.U"E$ )$+%&'N,'N %'+CGA. 'A"", ' +,'#C "E$ '(#$F"B'N. !"#$)/" %'+CA. +#"*O", %'G+.,C $+$D/A +,'#"A. Z,$, +,'#C, '()"+,B/M B/B" -.- +#OF"DGB$G*"#$)$M ((""00&&AA&&11,,??++""88**)),,""((""FF)), %&"*+,.)#N", +$D$M QOB-GK'$B.#CBOL &.(B$)'*B$+,C &O++-$E$ N(/-. ' %&"*B.(B.R"B*#N '+%$#C($).B'N ) %&$K"++" O%&.)#"B'N $&E.B'(.K'"M, ),$A R'+#" ' %$+&"*+,)$A %'+CA"BB$M +#OF"DB$G*"#$)$M -$AGAOB'-.K'' (%"&"%'+-'). 8%"K'Q'R"+-'A' R"&,.A' *.BB$E$+,'#N N)#N",+N:

1) %$*R"&-BO,.N $Q'K'.#CB$+,C ' *"#$)',$+,C, B.J$*NU'"+)$" )/&.F"B'" ) +)$"$D&.(B/J Q$&A.J %$)+"*B")B$E$ (),$A R'+#" %'+CA"BB$E$) $DU"B'N A"F*O *$#FB$+,B/A' #'K.GA' – +#OF"DB$M +OD$&*'B.K'' – ' +$D#L*"B'' +,.B*.&,GB/J %&.)'# $Q$&A#"B'N *"#$)/J %'+"A;

2) .*&"+B$+,C, %$*&.(OA").LU.N B.#'R'" -$B-&",B/J OR.+,GB'-$) O%&.)#"BR"+-$M *"N,"#CB$+,', ) *.BB$A +#OR." – $,%&.G)',"#"M (.*&"+.B,$)) ' %$#OR.,"#"M (.*&"+.,$)) *"#$)/J %'+"A;

3) O+,$MR').N %$),$&N"A$+,C +#$).&B/J )"#'R'B ) +$R",.GB'' + $E&.B'R"BB$+,CL 'J '+%$#C($).B'N %&' %$*E$,$)-" *"G#$)/J %'+"A;

4) ,"A.,'R"+-.N $E&.B'R"BB$+,C %'+"A, ) -$,$&/J, -.-%&.)'#$, B" $+)"U.",+N D$#"" $*B$E$G*)OJ )$%&$+$);

5) #"-+'R"+-$" ' -$A%$('K'$BB$" "*'B$$D&.('" +$*"&F.GB'N %'+CA.;

6) '+-#LR',"#CB$ B"M,&.#CB/M ,$B '(#$F"B'N %'+CA.;7) ,$RB$+,C ' )BN,B$+,C '(#$F"B'N, '+-#LR.LU'" &.(B$G

R,"B'" '#' *)$N-$" ,$#-$).B'" +$*"&F.B'N %'+CA.;8) #.-$B'RB$+,C '(#$F"B'N +$*"&F.B'N, %&"*%$#.E.LU.N

-&.,-$+,C ' N+B$+,C '+%$#C(O"A/J ) %'+CA" Q$&AO#'&$)$-.

Page 43: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

446+J$*N '( +%"K'Q'-' +,'#N, %&' %$*E$,$)-" +$*"&F.B'N

*"#$)$E$ %'+CA. &"-$A"B*O",+N:1) '(#.E.,C +O,C *"#. %&"'AOU"+,)"BB$ %&$+,/A', -$&$,G

-'A' %&"*#$F"B'NA' – -$,$&/" B" *$#FB/ )$+%&'B'A.,C+N.*&"+.,$A -.- %&'A',')B/" '#' ,$%$&B$GE&OD/";

2) %&'A"BN,C O+,$MR')/" +#$)$+$R",.B'N ' $D$&$,/ %'+CGA"BB$M &"R' – B$ %&' X,$A B" $E&.B'R').,C+N ) %&$K"++" '(G#$F"B'N *)OANG,&"AN «(.+.#"BB/A'» '*'$A.A', %$),$&NN 'JRO,C #' B" R"&"( +,&$R-O;

3) O%$,&"D#N,C ,"&A'B/ ) 'J $DU"%&'BN,$A, $*B$$D&.(B$A*#N %$B'A.B'N ,$#-$).B'' – ' )+N-'M &.( D"($P'D$RB$ $%&"G*"#NN, E*" %&'A"B"B'" ,"&A'B. N)#N",+N +$)"&P"BB$ B"$DJ$*'GA/A, . E*" – DO*", )$+%&'BN,$ .*&"+.,$A -.- «(.OA+,)$).B'"»;

4) $,*.).,C %&"*%$R,"B'" %&NA$AO %$&N*-O +#$) ) %&"*#$GF"B'' – %$*#"F.U"" %&"*P"+,)O", +-.(O"A$AO, $%&"*"#"GB'" +,$', %"&"* $%&"*"#N"A/A +#$)$A, . ))$*B/" +#$). B.J$G*N,+N ) B.R.#" %&"*#$F"B'N. 8#"*O",, $*B.-$, $,*.).,C +"D"$,R", ) ,$A, R,$ R&"(A"&B$" «+%&NA#"B'"» ,"-+,. A$F", B"G)$#CB$ (.+,.)',C .*&"+.,. O+$AB',C+N ) +)$'J OA+,)"BB/J+%$+$DB$+,NJ;

5) B" %&'A"BN,C O+,.&")P'" +#$). ' )/&.F"B'N (.&J.'(GA/), $,F')P'" -.BK"#N&+-'" $D$&$,/, (.'A+,)$).B'N '( A"G+,B/J *'.#"-,$). T$RB$ ,.-F" +#"*O", $+,"&"E.,C+N )-#LR"GB'N ) ,"-+, &.(#'RB/J «B$)$N($)+-'J» )/&.F"B'M, %&$Q"+G+'$B.#CB$E$ F.&E$B. ' ,.%.;

6) $,-.(/).,C+N $, #'PB'J +#$), B" )B$+NU'J B'R"E$ B$)$GE$ ) +OU"+,)$ '(#$F"B'N. 7" #"B',"+C %"&"R',/).,C B.%'+.BGB$", D"(F.#$+,B$ )/R"&-').N '( ,"-+,. )+" ," +#$)., D"( -$,$G&/J $B B" +,.B$)',+N A"B"" %$BN,B/A – ) -$BK" -$BK$), X,$B" ,$#C-$ X-$B$A'N DOA.E', B$ ' )&"A"B' ).P"E$ %.&,B"&.;

7) '(D"E.,C B"$%&.)*.BB$E$ O%$,&"D#"B'N 'B$+,&.BB/J+#$). ;LD$M '( B.+ E$&.(*$ #ORP" %$B'A.", +$D"+"*B'-., "+G#' ,$, $D&.U.",+N - B"AO B. %&')/RB$A N(/-";

8) '+%$#C($).,C +-.(O"A/" #'D$ ) %$)"+,)$).,"#CB$A («O+,.GB.)#').",+N», «+$*"&F',+N», «%&'A"BN",+N»), #'D$ ) %$)"#'G,"#CB$A («)/%$#B',C», «&"P',C», «+$E#.+$).,C») B.-#$B"B''.«>J$*',"» $, %&'R.+,B/J ' *""%&'R.+,B/J $D$&$,$), $,*.).M,"%&"*%$R,"B'" ,$R-.A, . B" (.%N,/A ' D"+-$B"RB/A «. ,.-F"».

Page 44: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

453DU'" &"-$A"B*.K'' %$ +,'#L '(#$F"B'N *"#$)$E$ %'+CG

A. '(#$F"B/ ) Q$&A" %.AN,-' B. &'+. 1. !#N .),$&., )%&$R"A,B" +$+,.)'#$ D/ $+$D$E$ ,&O*. %&"*#$F',C )B'A.B'L R',.,"G#"M "U" B"+-$#C-$ *"+N,-$) &"-$A"B*.K'M, -.+.LU'J+N +,'G#'+,'-' %'+"A. 8O,C X,'J &"-$A"B*.K'M A$F", D/,C +)"*"B.- -$A%$('K'' '( ,&"J +,'#'+,'R"+-'J +$+,.)#NLU'J – *"#$G)',$+,C, ,$RB$+,C, -&.,-$+,C. 8#"*O",, $*B.-$, (*"+C F" O%$GANBO,C ' "U" $ ,&"J '+-#LR',"#CB$ ).FB/J A$A"B,.J.

!"#$% &%'()%*+,-$$ .( /0$12 $31(4%*$5 +%1(6(7( .$/8),:

1. !"# $%"&'( ")#*+#, %-)(.(,& / "$010230', 40/30' ,03#. 506'3%,#, 7,0 $408/)#3%# / "0*#49(3%% $0")(3%8 74#-'#4302 ):6;#-30",%, 4(/30 1(1 % 3#;4#9#3%8, .4(3%7(<#.0 " .4+;0",&:, 3#*0$+"1(#,"8.

2. =# $0;+9*(2,# (*4#"(,( 1 "$#>1# $4% /?3#"#3%% 4#>#3%2$0 /30"%'?' /('% $%"&'#33?' 0;4(<#3%8' ")0/('% «@40730»,«=#-('#*)%,#)&30», «! /0-'0930 ;0)## 1040,1%# "401%». 50'3%6,# 0 ,0', 7,0 ;?",40 – A040>0 3# ;?/(#,. B+7># +1(9%,#, 10.*( ;?/? 9#)()% +-3(,& 0 4#>#3%%, 3($4%'#4, ")#*+:<%' 0;4(-0':«540>+ !(" 0,/#,%,& *0 ,(10.06,0 7%")(» %)% «C;#*%,#)&30 $40>+!(" "4(-+ 9# "00;<%,& 0 "/0#' 4#>#3%%».

3. ! $40D#""# %-)09#3%8 ;+*&,# +'#4#33? / $40"&;(A, "*#469(33? / 0D#31(A "0;?,%2, 0;E#1,%/3? $4% %-)09#3%% F(1,0/, .+6'(33? $4% 0$4#*#)#3%% '#4 *%"D%$)%3(430.0 /0-*#2",/%8, <#*64? 3( -(;0,+ % $00<4#3%# *0",023?A, 4(7%,#)&3? $4% 4("A0*0/(63%% *#3#93?A "4#*",/. G+*&,# ,(19# $)0*0/%,? 3( *#)&3?# $4#*6)09#3%8, ( / /?/0*(A – $4#*#)&30 10314#,3?.

4. =# ")#*+#, "0*#49(3%#' (%)% $0*,#1",0') *01+'#3,( 3(/86-?/(,& (*4#"(,+ 09%*(#'?2 %"A0* 0"/#<(#'0.0 / $%"&'# /0$406"(, 3($4%'#4, ,(1: «540>+ %-+7%,& % 4#>%,& /0$40" $0)09%,#)&630» %)% «540>+ +,/#4*%,& H,+ 1(3*%*(,+4+». I(2,# (*4#"(,+ $0*+6'(,& "('0'+.

5. =# ")#*+#, 3('#1(,& $0)+7(,#): $%"&'( 3( #.0 '3%'+: 3#6/3%'(,#)&30",&, //0*8 / -(1):7%,#)&3?2 ,#1", $%"&'( ")#*+:6<+: F04'+)%40/1+: «54#*)(.(: /3%'(,#)&30 %-+7%,&»: *0;40"06/#",3?2 $0*7%3#33?2 '09#, -(,(%,& 0;%*+, ( 3# ")%>10' +'3?23(7()&3%1 – /$(",& / 840",&, /0"$4%3%'(8 3#/0)&3?2 3('#1")%>10' +9 ;+1/()&30.

Page 45: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

46

9$G%"&)/J, %'+CA$ + %"&)/J ' *$ %$+#"*B'J +,&$- *$#FB$%&$'()$*',C B. .*&"+.,. )%"R.,#"B'" '+-&"BB$+,'. 7")$(GA$FB$ )"+,' *"#., "+#' %&' X,$A B" '+%/,/)."PC *$)"&'N -%.&,B"&O ' "E$ %&"*#$F"B'NA. 9 +)$L $R"&"*C, R&"()/R.MB$+#$FB$ &.++R',/).,C B. RC"G#'D$ *$)"&'", B" &.+%$#$F') "E$%&"*).&',"#CB$ - +"D" %&$N)#"B'"A ) %$+#.B'' B.+,$NU"M, .B" %$-.(B$M '+-&"BB$+,'. 9 ,$ F" )&"AN '+-&"BB$+,C B"*$#FB., R,$ B.(/).",+N, «D',C R"&"( -&.M».

9$G),$&/J, $DU'M ,$B %$+#.B'N, %&' )+"M "E$ %$*R"&-BOG,$M $Q'K'.#CB$+,' ' *"#$)',$+,', *$#F"B B"+,' B. +"D" $,%"GR.,$- *$D&$F"#.,"#CB$+,' %$ $,B$P"B'L - .*&"+.,O. <$)"&CG,", X,$ B" $+,.B",+N B"(.A"R"BB/A ).P'A )'(.)' %$ %"&"%'+G

6. ! ,0' ")+7(#, #")% /? %-/#<(#,# 10.06)%;0 0 ,0', 7,0 /?$0)63#3%# #.0 $04+7#3%8 %)% $40"&;? 3# $4#*",(/)8#,"8 /0-'093?',3# 3(7%3(2,# $0")(3%# " 103",(,(D%% 0,1(-( – %-)09%,# "3(7()('0,%/(D%: "/0#.0 4#>#3%8 % *(2,# $038,&, 7,0 $4% 0$4#*#)#33?A0;",08,#)&",/(A 1 4(""'0,4#3%: -)0$0)+730.0 /0$40"( '0930/#43+,&"8.

7. 5408/)82,# %-/#",3+: *%$)0'(,%: % / ,#A ")+7(8A, 10.*( /?"00;<(#,# 0 7#'6,0 $0)09%,#)&30': *(2,# $038,&, 7,0 %"$0)3#3%#7&#26)%;0 $40"&;? ",0%)0 /(' %-/#",30.0 ,4+*(, %;0 / $40,%/30'")+7(# /? 4%"1+#,# ",0)13+,&"8 " 30/?'% 3(",027%/?'% 0;4(<#63%8'% $0 #<# '#3## 3("+<3?' $40;)#'('.

8. @"?)1( (1 '#",+) 3( 10314#,3?# ,4#;0/(3%8 4+10/0*8<%A*01+'#3,0/ $4%*(#, $%"&'+ /#", 4(;0,(#, 3( /(> *#)0/02 %'%*9.@"?)1% 3( (;",4(1,3?# +1(-(3%8 «3(7()&",/(», "104##, ;+*+, /0"6$4%38,? $0)+7(,#)#' $%"&'( 1(1 /(>( $0$?,1( "38,& " "#;8 0,/#,6",/#330",& -( $0")#*",/%8 $4%38,%8 ,0.0 %)% %30.0 4#>#3%8.

9. I#)0/0# $%"&'0 *0)930 ;?,& (;"0):,30 7%",?' / :4%*%7#6"10' "'?")# (/ $#4/+: 07#4#*& H,0 1("(#,"8 *#3#93?A % 1(*40/?A*01+'#3,0/), ;#-+$4#73?' $0 "0*#49(3%: % %"$0)3#3%:. @)0/('/ 3#' *0)930 ;?,& ,#"30, ( /0, '?")8', 3($40,%/, $40",0430.

10. 5%>%,# 4#9# % $0 /0-'0930",% 10407#. J;%)%# *#)0/?A$%"#' % ")0/ / 3%A 3# +"1048#,, ( -('#*)8#, 4#>#3%# *#)(. K")% +94#>%)% 3($%"(,&, ,0 *#)(2,# H,0 *0",+$3?' $03%'(3%: 8-?10',7#'+ / 3#'()02 ",#$#3% "$0"0;",/+#, % 3#+10"3%,#)&30# ")#*0/(63%# 0F%D%()&306*#)0/0'+ ",%): %-)09#3%8.

L%".1. J;<%# 4#10'#3*(D%% $0 ",%)%",%7#"10'+ 0F04')#3%: "0*#49(3%8 $%"&'(

Page 46: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

47-". !$D&$F"#.,"#CB$+,C +%$+$D+,)O", O+,.B$)#"B'L D$#""%&$RB$E$ )(.'A$%$B'A.B'N A"F*O "" OR.+,B'-.A', ,$E*. -.-D"( )(.'A$%$B'A.B'N )"*"B'" *'.#$E. +,.B$)',+N %&$D#"A.G,'RB/A '(G(. 'EB$&'&$).B'N 'B,"&"+$) *&OE$M +,$&$B/.

9G,&",C'J, ).P" %'+CA$ *$#FB$ D/,C '+%$#B"B$ O).F"B'N- .*&"+.,O. >).F"B'" – X,$ ' *$#FB.N %&"*O%&"*',"#CB$+,C %$$,B$P"B'L - %.&,B"&O, ' ,.-, ) $DU"B'' + B'A, ' %$*R"&-BOG,$" %$B'A.B'" "E$ 'B,"&"+$) ' %&$D#"A. 9A"+," + ,"A, %&$N)G#NN O).F"B'" - %.&,B"&O, B" (.D/).M," $ +.A$O).F"B''. 6B/GA' +#$).A', O).F.M," +)$"E$ %.&,B"&. ,.- F", -.- +.A$E$ +"DN.

[',.,"#NA, -&$A" ,$E$, DO*", %$#"(B$ %$#OR',C D$#"" %$G*&$DB/" &"-$A"B*.K'' %$ +,'#'+,'R"+-$AO $Q$&A#"B'L))$*B$M, $+B$)B$M ' (.-#LR',"#CB$M R.+,"M ,"-+,. %'+CA..7.RB"A + &"-$A"B*.K'M %$ +,'#'+,'R"+-$AO $Q$&A#"B'L))$*B$M R.+,' ,"-+,. %'+CA.. 9 (.)'+'A$+,' $, B.(B.R"B'N%$+#.B'N R',.,"#NA A$F", D/,C &"-$A"B*$).B$ '+%$#C($).GB'" ) "E$ B.R.#" +#"*OLU'J +,.B*.&,B/J Q$&AO#'&$)$-:

1) @%)>*) (#)2" -5 (5%1>1)- !1- #("4 .,12"*1%+"#3? '1(+&-1+&), $%":(,)++") 6 +1I)-7 $%)*,">)+&4 "3+"#&3),?+"...;

2) !1I) $&#?-" "3... '1 Y... +1-& $",7<)+" & 3;13),?+"&'7<)+"...;

3) U.%1;1)- !1I) (+&-1+&) +1 3", <3" +1-& *" #&9 $"% +)$",7<)+ "3()3 +1 $&#?-" "3... '1 Y...;

4) @%"#&- #<&313? *1++") $&#?-" +)"3/)-,)-"F <1#3?4#"2,1I)+&: "3... '1 Y... "...;

5) @%&+"#&- #("& &'(&+)+&: '1 '1*)%>67 # "3()3"- +1 !18I) $&#?-" "3... '1 Y... ( #(:'& #...;

6) L5 ".%1;1)-#: 6 !1- ( #(:'& # $"%7<)+&)- +1I)2" ".8;)2" *),"("2" $1%3+)%1 28+1...

!#N %&$*$#F"B'N B.R.#CB$E$ .D(.K. %'+CA. ' $D"+%"R"B'N"E$ #$E'R"+-$E$ %&$*$#F"B'N &"-$A"B*OL,+N +#"*OLU'"+,.B*.&,B/" Q$&AO#'&$)-':

1) V1#3":;&- $&#?-"- -5 $"*3()%>*1)- %)I&-"#3? 6$%"*",>)+&4 ('1&-"(52"*+"2" #"3%7*+&<)#3(1 # !1I)F "%821+&'1A&)F ( ".,1#3&...;

2) !1I) $%)*5*7;)) $"#,1+&) #"'*1)3 9"%"I&) $%)*$"8#5,6& *,: %1'(&3&: ('1&-"(52"*+59 "3+"I)+&F +1I&9 "%218+&'1A&F ( ("$%"#19...;

Page 47: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

483) N)- +) -)+)), -5 #<&31)- #("&- *",2"- (+"(? ".%18

3&3?#: 6 !1- # $%)*,">)+&)- "...;4) ! %1-619 '16,4<)++"2" %1+)) #"2,1I)+&: -5 #<&31,& .5

$",)'+5- "%21+&'"(13? (#3%)<7 $%)*#31(&3),)F +1I&9 "%218+&'1A&F *,:...;

5) L5 &#6%)++) +1*))-#:, <3" +)$%)*(&*)++5F $)%)%5( (+1I&9 6"+316319 +) $"(,&:)3 +1 #"#3":+&) *),"("2" $1%38+)%#3(1 -)>*7 +1I&-& "%21+&'1A&:-&...;

6) ! #(")- ".%1;)+&& "3... $%)*#31(&3),? 6"-$1+&& (3%)83&F 7<1#3+&6 *),"(59 6"+3163"() (5%1'&, '1&+3)%)#"(1+8+"#3? ( $%&(,)<)+&& 6 %)1,&'1A&& #"2,1I)+&: #$)A&1,&#3"(!1I)F "%21+&'1A&&...

8#"*OLU"" %&"*#$F"B'" %"&)$E$ .D(.K. R.+,$ Q$&AO#'G&O",+N ,.-'A $D&.($A, R,$D/ )%#$,BOL %$*)"+,' .*&"+.,. -$(B.-$A#"B'L + +$*"&F.B'"A $+B$)B$M R.+,' ,"-+,. %'+CA.,B.%&'A"&, ,.-:

1) ! #(:'& # &',">)++5- -5 &-))- <)#3? ".%13&3?#: 6 %76"8("*#3(7 !1I)F 6"-$1+&& #" #,)*74;&- *),"(5- $%)*,">)+&)-...;

2) P<&35(1: #"*)%>1+&) $%)*,">)+&F, $"#37$&(I&9 "3!1# %1+)), -5 $",121)- A),)#"".%1'+5- 6"+6%)3&'&%"(13? &9( $%")63) #"2,1I)+&: "...;

3) H73? +1I)2" $%)*,">)+&: '16,4<1)3#: ( #,)*74;)-...;4) V1- $%)*#31(,:)3#: "$%1(*1++5- #,)*74;&F $"*9"* 6

"%21+&'1A&& B3"F (#3%)<&...;5) ! $"*3()%>*)+&) $%"("'2,1I1)-59 +1-)%)+&F $%"*",8

>&3? +1I) #"3%7*+&<)#3(" -5 ".%1;1)-#: 6 %76"("*#3(7 !18I)F 6"-$1+&& #" #,)*74;&- ('1&-"(52"*+5- $%)*,">)+&)-...;

6) P<1#3&) #$)A&1,&#3"( !1I)F "%21+&'1A&& ( %)1,&'1A&&#"(-)#3+"2" $%")631 $%)*#31(,:)3#: +1- 6%1F+) >),13),?+5-$" #,)*74;&- $%&<&+1-...

2.++A$,&'A *.#"" &"-$A"B*.K'' %$ +,'#'+,'R"+-$AO$Q$&A#"B'L $+B$)B$M R.+,' ,"-+,. %'+CA.. 9 (.)'+'A$+,' $,B.(B.R"B'N %$+#.B'N R',.,"#NA A$F", D/,C &"-$A"B*$).B$'+%$#C($).B'" ) X,$M R.+,' ,"-+,. +#"*OLU'J +,.B*.&,B/JQ$&AO#'&$)$-:

1) G16 &'()#3+" 7(1>1)-"-7 28+7 *&%)63"%7, $,1+"- 2)8+)%1,?+"2" %1'(&3&: 6"-$1+&& +1 ... 2"* $%)*7#-"3%)+" (58$",+)+&)...;

Page 48: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

492) Z),?4 $%)*$",121)-"2" #"2,1I)+&: :(,:)3#: #"(-)#38

+") "#7;)#3(,)+&)...;3) H"2,1#+" $,1+1 $"#31("6 $%"*76A&& +1 ... 6(1%31, ... 2"8

*1 +1I1 "%21+&'1A&: ".:'1,1#?...;4) M,: "%21+&'1A&& %1."<)F (#3%)<& $%)*#31(&3),)F +18

I&9 6"-$1+&F $%)*,121)3#: #,)*74;&F (1%&1+3 )) $%"()*)8+&:: *131 (#3%)<& – ..., -)#3" (#3%)<& – ..., "#+"(+5) ("$%"8#5 $"()#36& *+:...;

5) ! +1#3":;)) (%)-: +1I1 "%21+&'1A&: %1#$",121)3 ("'8-">+"#3?4 "61'13? #("&- *),"(5- $1%3+)%1- 6"-$,)6#+5)7#,72& $"...;

6) !"8$)%(59, 6(1,&0&61A&: #$)A&1,&#3"( !1I)2" $%)*8$%&:3&: "A)+&(1)3#: &#6,4<&3),?+" (5#"6". !"8(3"%59, ...

8$*"&F.B'" %$+#"*OLU'J %&"*#$F"B'M ' .D(.K") *$#FGB$ +,&$',C+N ,.-, R,$D/ O .*&"+.,. ) %&$K"++" R,"B'N +-#.*/G).#$+C )+" D$#"" K"#$+,B$" %$B'A.B'" $+)"U."A$E$ ) ,"-+,"%'+CA. )$%&$+..

!#N (.)"&P"B'N $+B$)B$M R.+,' ,"-+,. ' $D"+%"R"B'N%#.)B$E$ #$E'R"+-$E$ ' +,'#'+,'R"+-$E$ %"&"J$*. - (.-#LR'G,"#CB$M "E$ R.+,' &"-$A"B*O",+N '+%$#C($).B'" +#"*OLU'J+,.B*.&,B/J Q$&AO#'&$)$-:

1) N16"(1 "#+"(+1: &*): +1I)2" *),"("2" $%)*,">)+&:...;2) !5 -">)3) $",7<&3? "3 +1I)2" $%)*#31(&3),: (#4

&+3)%)#74;74 !1# *"$",+&3),?+74 & #$%1("<+74 &+0"%-18A&4 "...;

3) L5 &#6%)++) +1*))-#:, <3" $%)*#31(,)++") ( +1#3":8;)- $&#?-) $%)*,">)+&) " #"3%7*+&<)#3() (5'"()3 7 !1#&+3)%)#...;

4) L5 +1*))-#:, <3", %1#$",121: 761'1++"F &+0"%-1A&)F "$"%:*6) "%21+&'1A&& (#3%)<&, %76"("*#3(" !1I)F 6"-$1+&& +)'1-)*,&3 $%)*$%&+:3? +)".9"*&-5) I12& *,: 3"2", <3".5...;

5) @%)*,121: #("&- *),"(5- $1%3+)%1- 6"-$,)6#+5) 7#,782&, +1I) $%)*$%&:3&) &#9"*&3 &' 3"2", <3" $%& $"*".+"-$"*9"*)...;

6) @",121)-, <3" 3)$)%? !1- #31,& ,7<I) $"+:3+5 +1I&*"("*5 ( $",?'7...

6, B.-$B"K, B"+-$#C-$ &"-$A"B*.K'M %$ +,'#'+,'R"+-$AO$Q$&A#"B'L (.-#LR',"#CB$M R.+,' ,"-+,. %'+CA.. 9B'A.G

Page 49: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

50B'L R',.,"#"M %&"*#.E.L,+N +#"*OLU'" +,.B*.&,B/" Q$&AOG#'&$)-':

1) L5 .7*)- %1*5 7'+13? !1I) -+)+&) $" $"("*7 &',">)+8+59 (5I) $%)*,">)+&F " *),"("- #"3%7*+&<)#3() & +1*))-#:+1 $",7<)+&) "3 !1# "3()31 $" #7;)#3(7 *1++"2" ("$%"#1...;

2) @",?'7:#? #,7<1)-, -5 9"3),& .5 );) %1' ".%13&3?!1I) (+&-1+&) +1 0&+1+#"(5F 1#$)63 (5#61'1++"2" $%)*,"8>)+&:...;

3) K76"("*#3(" "%21+&'1A&& (5%1>1)3 #("4 2"3"(+"#3?%1##-"3%)3? !1I "3()3 +)'1-)*,&3),?+" $"#,) )2" $",78<)+&:...;

4) L5 ">&*1)- "3 !1# ".#3":3),?+"2", &, $" ("'-">+"#83&, #6"%"2" "3()31...;

5) ! 6"+)<+"- #<)3) "3 %)1,&'1A&& *1++"2" $%")631 ( (58&2%5I) "61>73#: ".) #3"%"+5...;

6) L5 %1##<&35(1)- +1 $%":(,)+&) # !1I)F #3"%"+56"+#3%763&(+"2" & ('()I)++"2" $"*9"*1 6 %)I)+&4 *1++"2"("$%"#1...

<&$R'" &"-$A"B*.K'' %$ '+%$#C($).B'L $,*"#CB/J B.'GD$#"" R.+,$ O%$,&"D#N"A/J +#$) ' O+,$MR')/J +#$)$+$R",.GB'M %&' B.%'+.B'' %'+"A R',.,"#' A$EO, B.M,' ) %&'#$F"GB'' 1 - B.+,$NU"AO %$+$D'L. 7. X,$A A/ (.)"&P'A &.(E$)$&$ +,'#'+,'-" – + ,"A, R,$D/ %"&"M,' - &.++A$,&"B'L $+$D"BGB$+,"M $Q$&A#"B'N *"#$)/J %'+"A.

I#.). 4. 7K$&C#"5'" *"#$)$3$ %'+BC.

2.++A$,&"B'" $+$D"BB$+,"M $Q$&A#"B'N *"#$)/J %'+"AK"#"+$$D&.(B$ B.R.,C + +$+,.). 'J &"-)'(',$)1. 9 +$$,)",+,G)'' + &.(*"#$A 2 438T 26.30G2003 *#N B.*#"F.U"E$ $Q$&A#"GB'N %'+"A ) %&$K"++" $+OU"+,)#"B'N +#OF"DB$G*"#$)$M %"&"G%'+-' '+%$#C(OL,+N +#"*OLU'" &"-)'(',/:

1 3, #.,. requisitum – ,&"DO"A$", B"$DJ$*'A$".

Page 50: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

5101 — '($D&.F"B'" 4$+O*.&+,)"BB$E$ E"&D. 2$++'M+-$M

H"*"&.K''1; 02 — '($D&.F"B'" E"&D. +ODS"-,. 2$++'M+-$M H"*"&.K'';03 — '($D&.F"B'" XAD#"A/ (,$).&B$E$ (B.-. #'D$ (B.-.

$D+#OF').B'N) %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"B'N);04 — -$* %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"B'N);05 — $+B$)B$M E$+O*.&+,)"BB/M &"E'+,&.K'$BB/M B$A"&

(3427) L&'*'R"+-$E$ #'K.;06 — '*"B,'Q'-.K'$BB/M B$A"& B.#$E$%#.,"#CU'-./-$*

%&'R'B/ %$+,.B$)-' B. OR", (677/?<<);08 — B.'A"B$).B'" %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"B'N);09 — +%&.)$RB/" *.BB/" $ %&"*%&'N,'' ($&E.B'(.K'', ORG

&"F*"B'');11 — *.,. %'+CA.;12 — &"E'+,&.K'$BB/M B$A"& %'+CA.;13 — ++/#-. B. &"E'+,&.K'$BB/M B$A"& ' *.,O %'+CA.2; 15 — +)"*"B'N $D .*&"+.,";17 — &"($#LK'N3; 18 — (.E$#$)$- - ,"-+,O;19 — $,A",-. $ -$B,&$#"4; 20 — ,"-+, %'+CA.;21 — $,A",-. $ B.#'R'' %&'#$F"B'N5; 22 — %$*%'+C;23 — E&'Q +$E#.+$).B'N %'+CA.6;24 – )'(. +$E#.+$).B'N7;25 — $,,'+- %"R.,';

1 7OA"&.K'N &"-)'(',$) +$$,)",+,)O", %&')"*"BB$M ) 438T 26.30G2003.2 ?.- %&.)'#$, O-.(/).",+N ,$#C-$ *#N '+J$*NU'J ($,)",B/J) %'+"A).3 >-.(/).",+N ,$#C-$ B. )J$*NU'J %'+CA.J, &.++A$,&"BB/J &O-$)$*',"G

#"A %&"*%&'N,'N ('B/A O%$#B$A$R"BB/A *$#FB$+,B/A #'K$A).4 >-.(/).",+N ,$#C-$ B. )J$*NU'J %'+CA.J, &.++A$,&"BB/J &O-$)$*',"G

#"A %&"*%&'N,'N ('B/A O%$#B$A$R"BB/A *$#FB$+,B/A #'K$A) ' %$*#"F.GU'J -$B,&$#L.

5 T$#C-$ *#N %'+"A, 'A"LU'J %&'#$F"B'".6 T$#C-$ *#N %'+"A, +$*"&F.B'" -$,$&/J %$*#"F', +$E#.+$).B'L + *&OG

E'A' %&"*%&'N,'NA' ($&E.B'(.K'NA', OR&"F*"B'NA'.7 T$#C-$ *#N %'+"A, +$*"&F.B'" -$,$&/J %$*#"F', +$E#.+$).B'L +

*$#FB$+,B/A' #'K.A' (+,&O-,O&B/A' %$*&.(*"#"B'NA') %&"*%&'N,'N ($&GE.B'(.K'', OR&"F*"B'N) – $,%&.)',"#N %'+CA..

Page 51: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

5227 — $,A",-. $D '+%$#B',"#";28 — $,A",-. $D '+%$#B"B'' *$-OA"B,. ' B.%&.)#"B'' "E$

) *"#$1; 29 — $,A",-. $ %$+,O%#"B'' *$-OA"B,. B. %&"*%&'N,'" ()

$&E.B'(.K'L, OR&"F*"B'")2;30 — '*"B,'Q'-.,$& X#"-,&$BB$M -$%'' %'+CA..3Q$&A#"B'" %"&"R'+#"BB/J &"-)'(',$) %&$'()$*',+N )

+$$,)",+,)'' + &.(*"#$A 3 438T 26.30G2003.6($D&.F"B'" 4$+O*.&+,)"BB$E$ E"&D. 2$++'M+-$M H"*"G

&.K'' (,.H/%3%I 01) %$A"U.L, B. D#.B-.J *#N %'+"A ) +$$,G)",+,)'' + H"*"&.#CB/A -$B+,',OK'$BB/A (.-$B$A «3 4$+OG*.&+,)"BB$A E"&D" 2$++'M+-$M H"*"&.K''». 6($D&.F"B'"E"&D. +ODS"-,. 2$++'M+-$M H"*"&.K'' (,.H/%3%I 02) %$A"GU.L, B. D#.B-.J *#N %'+"A ) +$$,)",+,)'' + +$$,)",+,)OLGU'A' %&.)$)/A' .-,.A' +ODS"-,$) 2$++'M+-$M H"*"&.K''.6($D&.F"B'" XAD#"A/ %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"GB'N) '#' +$$,)",+,)OLU"E$ ,$).&B$E$ (B.-. ((B.-. $D+#OF'G).B'N) (,.H/%3%I 03) %$A"U.L, B. D#.B-.J *#N %'+"A ) +$$,G)",+,)'' + O+,.)$A (%$#$F"B'"A) %&"*%&'N,'N ($&E.B'(.K'',OR&"F*"B'N).

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

7.'A"B$).B'" %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"B'N),N)#NLU"E$+N $,%&.)',"#"A %'+CA. (,.H/%3%I 08), *$#FB$ ),$RB$+,' +$$,)",+,)$).,C B.'A"B$).B'L, (.-&"%#"BB$AO )"E$ OR&"*',"#CB/J *$-OA"B,.J. 7.* B.'A"B$).B'"A %&"*%&'GN,'N ($&E.B'(.K'', OR&"F*"B'N) O-.(/).L, +$-&.U"BB$", .

1 T$#C-$ *#N '+%$#B"BB/J %'+"A.2 >-.(/).",+N ,$#C-$ B. )J$*NU'J %'+CA.J.

Page 52: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

53%&' "E$ $,+O,+,)'' — %$#B$" B.'A"B$).B'" )/P"+,$NU"E$$&E.B. (%&' "E$ B.#'R'' O *.BB$E$ %&"*%&'N,'N)1, 2, 3.

8%&.)$RB/" *.BB/" $ %&"*%&'N,'' ($&E.B'(.K'', OR&"FG*"B'') (,.H/%3%I 09) )-#LR.L, ) +"DN %$R,$)/M .*&"+, B$A"&,"#"Q$B. ' *&OE'" +)"*"B'N %$ O+A$,&"B'L $,%&.)',"#N%'+CA., ) ,$A R'+#" B$A"&. Q.-+$), ,"#"-+$), +R",$) ) D.B-",.*&"+ X#"-,&$BB$M %$R,/ ' *&.

!.,$M %'+CA. (,.H/%3%I 11), -.- %&.)'#$, N)#N",+N *.,."E$ %$*%'+.B'N. !.BB/M &"-)'(', $Q$&A#N",+N .&.D+-'A'K'Q&.A' ) %$+#"*$).,"#CB$+,': *"BC A"+NK., A"+NK, E$*. <&'X,$A *"BC A"+NK. ' A"+NK $Q$&A#NL, *)OAN %.&.A' .&.D+-'JK'Q&, &.(*"#"BB/A' ,$R-$M, . E$* — R",/&CAN .&.D+-'A'K'Q&.A'4.

2"E'+,&.K'$BB/M B$A"& %'+CA. (,.H/%3%I 12) +$+,$', '(%$&N*-$)$E$ B$A"&. *$-OA"B,., %&' B"$DJ$*'A$+,' *$%$#BNG"A$E$ %$ O+A$,&"B'L %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"GB'N) 'B/A' OR",B/A' *.BB/A', -.- ,$ – 'B*"-+$A *"#. %$B$A"B-#.,O&" *"#, 'BQ$&A.K'"M $D '+%$#B',"#" %'+CA. ' *&.

8+/#-. B. &"E'+,&.K'$BB/M B$A"& ' *.,O (B.%&'A"&, )J$G*NU"E$ %'+CA., ) $,)", B. -$,$&$" %$*E$,$)#"B$ *.BB$" %'+CGA$) (,.H/%3%I 13) )-#LR.", ) +"DN, +$$,)",+,)"BB$, &"E'+,&.GK'$BB/M B$A"& ' *.,O *$-OA"B,. )J$*NU"E$ %'+CA..

1 <&' X,$A B.'A"B$).B'N %&"*%&'N,'M ($&E.B'(.K'M, OR&"F*"B'M)+ODS"-,$) 2$++'M+-$M H"*"&.K'', 'A"LU'J B.&N*O + E$+O*.&+,)"BB/A N(/G-$A 2$++'M+-$M H"*"&.K'' (&O++-'A) E$+O*.&+,)"BB/M N(/- +ODS"-,$) 2$+G+'M+-$M H"*"&.K'', %"R.,.L,+N B. *)OJ N(/-.J. 8$$,)",+,)"BB$, B.'A"B$G).B'" %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"B'N) B. E$+O*.&+,)"BB$A N(/-"+ODS"-,. 2$++'M+-$M H"*"&.K'' ('B$A N(/-") &.+%$#.E.",+N B'F" '#' +%&.G). $, B.'A"B$).B'N B. E$+O*.&+,)"BB$A N(/-" 2$++'M+-$M H"*"&.K''.

2 8$-&.U"BB$" B.'A"B$).B'" %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"B'N)%&')$*N, ) ,"J +#OR.NJ, -$E*. $B$ (.-&"%#"B$ ) "E$ OR&"*',"#CB/J *$-OA"BG,.J. 8$-&.U"BB$" B.'A"B$).B'" () +-$D-.J) %$A"U.L, B'F" %$#B$E$ '#'B"%$+&"*+,)"BB$ (. B'A.

3 7.'A"B$).B'" Q'#'.#., ,"&&',$&'.#CB$E$ $,*"#"B'N, %&"*+,.)',"#CG+,). %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"B'N) O-.(/).L, ) ,$A +#OR.", "+#''A"BB$ $B$ N)#N",+N $,%&.)',"#"A %'+CA., ' &.+%$#.E.L, B'F" B.'A"B$).GB'N %&"*%&'N,'N ($&E.B'(.K'', OR&"F*"B'N).

4 !$%O+-.",+N, -&$A" ,$E$, $Q$&A#"B'" *.,/ ) %$+#"*$).,"#CB$+,': E$*,A"+NK, *"BC A"+NK., #'D$ %&'A"B"B'" +#$)"+B$GK'Q&$)$E$ +%$+$D. $Q$&AG#"B'N *.,/, B.%&'A"&, 01 'L#N 2005 E.

Page 53: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

543Q$&A#"B'" ,.H/%3%I) 15 – «8)"*"B'N $D .*&"+.,"» –

%&$'()$*',+N + OR",$A ,$E$, -,$ 'A"BB$ – %&"*%&'N,'", +,&O-G,O&B$" %$*&.(*"#"B'" %&"*%&'N,'N, *$#FB$+,B$" '#' R.+,B$"#'K$ – )/+,O%.", ) -.R"+,)" .*&"+.,.1.

<&' .*&"+$).B'' %'+CA. *$#FB$+,B$AO #'KO %&"*%&'NG,'N 'B'K'.#/ .*&"+.,. O-.(/).L, %"&"* Q.A'#'"M, . "E$*$#FB$+,C – ) *.,"#CB$A %.*"F". <&' .*&"+$).B'' %'+CA.%&"*%&'N,'L (+,&O-,O&B$AO %$*&.(*"#"B'L %&"*%&'N,'N) 'JB.'A"B$).B'N O-.(/).L, ) 'A"B',"#CB$A %.*"F"2.

9 +$+,.) &"-)'(',. A$F", ,.-F" )J$*',C %$R,$)/M .*&"+,X#"A"B,/ -$,$&$E$ O-.(/).L,+N ) %$+#"*$).,"#CB$+,', O+,.GB$)#"BB$M %&.)'#.A' $-.(.B'N O+#OE %$R,$)$M +)N('. T.-, %&'.*&"+$).B'' %'+CA. %&"*%&'N,'L O-.(/).L, "E$ B.'A"B$).GB'", . (.,"A – %$R,$)/M .*&"+, B.%&'A"&: 3W3 «V.)$* «Z#"-G,&$+'#.», 0$+-$)+-'M %&., *.132, 8.B-,G<","&DO&E, 196220.

<&' .*&"+$).B'' %'+CA. R.+,B$AO #'KO O-.(/).L, Q.GA'#'L ' 'B'K'.#/ %$#OR.,"#N, . (.,"A – "E$ %$R,$)/M .*G&"+, B.%&'A"&: 4.#.B'B$M :.6. %&$"(* 0'RO&'B., *.11,%$+. WB*&"")-. ;"B'B+-$E$ &GB. ?O&+-$M $D#.+,', 340045.

3Q$&A#"B'" &"($#LK'' B. )J$*NU"A %'+CA" (,.H/%J3%I 17) %&"*O+A.,&').", O-.(.B'" Q.A'#'', 'B'K'.#$) '+%$#GB',"#"M %$&OR"B'N, +$*"&F.B'N %$&OR"B'N (%&' B"$DJ$*'A$G+,' – B.%&'A"&, %$ %$*E$,$)-" %&$"-,. $,)",B$E$ %'+CA.),+&$-$) '+%$#B"B'N, . ,.-F" #'RB$M %$*%'+' *$#FB$+,B$E$ #'GK. – .),$&. &"($#LK'' ' *.,/ "" )/B"+"B'N.

3Q$&A#"B'" &"($#LK'', -.- %&.)'#$, %&$'()$*',+N B.+)$D$*B$A $, ,"-+,. OR.+,-" %"&)$E$ #'+,. %'+CA.. !$%O+-.G",+N $Q$&A#"B'" &"($#LK'' B. $,*"#CB$A #'+," DOA.E', %&'G#.E."A$A - %'+CAO.

V.E$#$)$- - ,"-+,O %'+CA. (,.H/%3%I 18) *$#F"B -.- A$FGB$ D$#"" ,$RB$ $,&.F.,C -&.,-$" +$*"&F.B'" *$-OA"B,., B.G

1 <&' &.+%$#$F"B'' X#"A"B,$) &"-)'(',. 15 *$%O+-.",+N K"B,&'&$).,C-.F*OL "E$ +,&$-O %$ $,B$P"B'L - +.A$M *#'BB$M +,&$-".

2 !#N $,%&.)-' %'+CA. ) B"+-$#C-$ $*B$&$*B/J %&"*%&'N,'M (+,&O-,O&GB/J %$*&.(*"#"B'M $*B$E$ %&"*%&'N,'N) 'J B.().B'N +#"*O", O-.(/).,C$D$DU"BB$, B.%&'A"&: Q'#'.#.A ' %&"*+,.)',"#C+,).A 333 «0'-+». 3*B.G-$ %'+CA$ B" *$#FB$ +$*"&F.,C D$#"" R",/&"J .*&"+.,$). <&' X,$A +#$)$«?$%'N» %"&"* ),$&/A, ,&",C'A, R",)"&,/A .*&"+.,.A' B" O-.(/).L,. <&'D$#CP"A R'+#" .*&"+.,$) +$+,.)#NL, +%'+$- &.++/#-' %'+CA.).

Page 54: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

55%&'A"&: «3 %&$"-," *$E$)$&. %$+,.)$- B.ORB$G,"JB'R"+-$M%&$*O-K'' B. 2005 E$*».

3,A",-. $ -$B,&$#" (. '+%$#B"B'"A %'+CA. (,.H/%3%I 19)$Q$&A#N",+N +$$,)",+,)OLU'A O+#$)B/A $D$(B.R"B'"A,%&'BN,$A B. *.BB$A %&"*%&'N,'' – DO-)$M «?», +#$)$A(P,.A%$A) «?$B,&$#C» ' ,.%.

3Q$&A#"B'" ,.H/%3%I) 20 – «T"-+,» –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

3Q$&A#"B'" ,.H/%3%I) 21 – «3,A",-. $ B.#'R'' %&'#$GF"B'N» – %&$'()$*',+N + OR",$A +#"*OLU'J $D+,$N,"#C+,).

9,%*"$.&%., KL"M%&).M". L" I.HNIK L%N-M), "O",M*P.IJNP N*.2KQR%M "S,)3"M:

<&'#$F"B'": B. 3 #. ) 3 X-(.<&'#$F"B'" (%&'#$F"B'N), B" O%$A'B."A$" %$ ,"-+,O

%'+CA., $Q$&A#N",+N +#"*OLU'A $D&.($A:<&'#$F"B'":1. 9,".HI L,%H)3) " L""R,.&%% ,)S"I&%H"/ L,.2L,%PI%P

L" %I"#)M 2004 #"2), &) 4 *. / 1 TH3.2. <&$E&.AA. ,$&F"+,)"BB$E$ )"R"&., %$+)NU"BB$E$ !BL

%&"*%&'N,'N, B. 2 #. ) 1 X-(.6 ,.*.<&'#$F"B'" - %'+CAO, ) +)$L $R"&"*C, 'A"LU"" +$D+,G

)"BB$" %&'#$F"B'", $Q$&A#N",+N +#"*OLU'A $D&.($A:<&'#$F"B'": %'+CA$ VW3 «;$,$+» $, 01.07.2005 ] 206/27G1

' %&'#$F"B'" - B"AO, )+"E$ B. 13 #.<&'#$F"B'", B.%&.)#N"A$" B" )$ )+" O-.(.BB/" ) %'+CA"

.*&"+. (B.%&'A"&, &.++/#."A$A K'&-O#N&B$), $Q$&A#N",+N+#"*OLU'A $D&.($A:

Page 55: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

56<&'#$F"B'": B. 3 #. ) 5 X-(. ,$#C-$ ) %"&)/M .*&"+1. 7. %"&)$A #'+," %&'#.E."A$E$ - %'+CAO *$-OA"B,. () %&.G

)$A )"&JB"A OE#O) $Q$&A#N",+N B.*%'+C «<&'#$F"B'" ]». >-.G(.BBOL B.*%'+C *$%O+-.",+N $Q$&A#N,C %&$%'+B/A' DO-).A'.

3Q$&A#"B'" ,.H/%3%I) 22 «<$*%'+C» 'A"", $%&"*"#NLGU"" (B.R"B'" *#N %&'*.B'N %'+CAO L&'*'R"+-$M +'#/ () $+$GD"BB$+,' *#N $,*"#CB/J )'*$) %'+"A, B.%&'A"&, *#N E.&.BG,'MB/J). 2"-)'(', )-#LR.", B.'A"B$).B'" *$#FB$+,' #'K.,%$*%'+.)P"E$ %'+CA. (&.()"&BO,$" '#' %$#B$", "+#' *$-OGA"B,, +$$,)",+,)"BB$, $Q$&A#"B B. #'+," %'+R"M DOA.E' '#'D#.B-" %'+CA., ' +$-&.U"BB$" — B. %'+CA", $Q$&A#"BB$A B.D#.B-" +$$,)",+,)OLU"E$ *$#FB$+,B$E$ #'K.), #'RBOL %$*G%'+C ' "" &.+P'Q&$)-O ('B'K'.#/ ' Q.A'#'L $,%&.)',"#N%'+CA.), B.%&'A"&2:

E)+)%1,?+5F -)+)*>)% $"*$&#? C.G1+(+1 .,1+6) *,: $&#)-) $"*$&#? C.G1+(+1 .,1+6) *",>+"#3+"2" ,&A1)<&' %$*%'+.B'' %'+CA. B"+-$#C-'A' *$#FB$+,B/A' #'G

K.A' 'J %$*%'+' +#"*O", &.+%$#.E.,C $*BO %$* *&OE$M ) %$+#"G*$).,"#CB$+,', +$$,)",+,)OLU"M (.B'A."A$M *$#FB$+,'-.F*$E$ '( $,%&.)',"#"M. <&' &.)"B+,)" *$#FB$+,"M $,%&.G)',"#"M 'J %$*%'+' &.+%$#.E.L, B. $*B$A O&$)B".

4&'Q +$E#.+$).B'N %'+CA. (,.H/%3%I 23) )-#LR.", +#$)$834;W839W73 (B.%"R.,.BB$" %&$%'+B/A' DO-).A'), *$#FGB$+,C #'K., + -$,$&/A +$E#.+$).B ,"-+, *$-OA"B,. ()-#LR.NB.'A"B$).B'" $&E.B'(.K''), #'RBOL %$*%'+C, "" &.+P'Q&$)G-O ' *.,O +$E#.+$).B'N, B.%&'A"&:

HUETCHU!CVUE,1(+5F &+>)+)% [EP@ «L)213%"+»T&<+1: $"*$&#? D.D. D(19M131:+#' +$E#.+$).B'" ,"-+,. %'+CA. %&$'()$*',+N *&OE'A *$G

-OA"B,$A, ,$ $Q$&A#"B'" O-.(.BB$E$ &"-)'(',. %&$'()$*',G+N +#"*OLU'A $D&.($A:

1 !#N +D&$PL&$).BB/J %&'#$F"B'M R'+#$ #'+,$) ) B'J B" O-.(/).L,.2 <&' $Q$&A#"B'' &"-)'(',. 22 *$%O+-.",+N K"B,&'&$).,C B.'A"B$).G

B'" *$#FB$+,' #'K., %$*%'+.)P"E$ %'+CA$, $,B$+',"#CB$ +.A$M *#'BB$M+,&$-'.

Page 56: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

57HUETCHU!CVUK)I)+&) +17<+"83)9+&<)#6"2" #"()31CU=N «K)()%#»"3 01.07.2005 Y 34828618$E#.+$).B'" *$-OA"B,. $Q$&A#NL, )'($M +$E#.+$).B'N

*$-OA"B,. (,.H/%3%I 24), )-#LR.LU"M ) +"DN %$*%'+C ' *$#FGB$+,C )'('&OLU"E$ *$-OA"B,, &.+P'Q&$)-O %$*%'+' ('B'K'G.#/, Q.A'#'L) ' *.,O %$*%'+.B'N. 7.%&'A"&:

V1<1,?+&6 4%&*&<)#6"2" "3*),1T&<+1: $"*$&#? H.C. G"',"(M131<&' B.#'R'' (.A"R.B'M - *$-OA"B,O )'(O $Q$&A#NL, +#"G

*OLU'A $D&.($A:=1-)<1+&: $%&,12143#:V1<1,?+&6 4%&*&<)#6"2" "3*),1T&<+1: $"*$&#? H.C. G"',"(M1313,,'+- %"R.,' (,.H/%3%I 25) (.)"&N", %$*#'BB$+,C %$*%'G

+' *$#FB$+,B$E$ #'K. B. %'+CA.J, O*$+,$)"&NLU'J %&.). +$G$,)",+,)OLU'J #'K, Q'-+'&OLU'J Q.-,/, +)N(.BB/" + Q'GB.B+$)/A' +&"*+,).A', ' B"-$,$&/J *&OE'J *$-OA"B,.J.

!.H/%3%I 27 – «3,A",-. $D '+%$#B',"#"» – )-#LR.",'B'K'.#/ ' Q.A'#'L '+%$#B',"#N %'+CA. (#'K., $+OU"G+,)#N)P"E$ ,"JB'R"+-OL %$*E$,$)-O *$-OA"B,.) ' B$A"&"E$ ,"#"Q$B.. 2"-)'(', +#"*O", &.+%$#.E.,C B. #'K")$M'#' $D$&$,B$M +,$&$B" %$+#"*B"E$ #'+,. %'+CA. () #")$AB'FB"A OE#O).

!.H/%3%I 28 – «3,A",-. $D '+%$#B"B'' *$-OA"B,. ' B.G%&.)#"B'' "E$ ) *"#$» – )-#LR.",: ++/#-O B. *.,O ' B$A"& *$G-OA"B,., +)'*","#C+,)OLU"E$ $ "E$ '+%$#B"B'' (B.%&'A"&, $,G)",B$E$ %'+CA.), #'D$ – %&' $,+O,+,)'' ,.-$E$ *$-OA"B,. –-&.,-'" +)"*"B'N $D '+%$#B"B'' %&"*%'+.BB/J &"($#LK'"M(+A. )/P") *"M+,)'M, . ,.-F" +#$). «9 *"#$» ' B$A"& *"#., ) -$G,$&$A %&"*%$#.E.",+N J&.B',C+N %'+CA$, ' %$*%'+' '+%$#B'G,"#N %'+CA. (&O-$)$*',"#N +,&O-,O&B$E$ %$*&.(*"#"B'N, ) -$G,$&$A '+%$#B"B$ %'+CA$).

3,A",-. $ %$+,O%#"B'' )J$*NU"E$ %'+CA. B. %&"*%&'N,'"(,.H/%3%I 29) )-#LR.", %$&N*-$)/M B$A"& ' *.,O %$+,O%#"B'N

Page 57: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

58*$-OA"B,. (%&' B"$DJ$*'A$+,' ,.-F" — R.+/ ' A'BO,/), %&$G+,.)#"BB/" $, &O-' '#' ) )'*" P,.A%..

6*"B,'Q'-.,$& X#"-,&$BB$M -$%'' %'+CA. (,.H/%3%I 30) –X,$ $+$D.N $,A",-. (-$#$B,',O#), %&$+,.)#N"A.N ) #")$A B'GFB"A OE#O -.F*$M +,&.B'K/ *$-OA"B,. ' +$*"&F.U.N B.'A"B$G).B'" Q.M#. ' "E$ &.+%$#$F"B'" B. A.P'BB$A B$+',"#", . ,.-GF" *.,O ' – %&' B"$DJ$*'A$+,' – *&OE'" %$'+-$)/" *.BB/",O+,.B.)#')."A/" B. %&"*%&'N,'' *#N '*"B,'Q'-.K'' X#"-G,&$BB/J *$-OA"B,$), )-#LR.N %'+CA..

8J"A. &.+%$#$F"B'N $+B$)B/J &"-)'(',$) *"#$)$E$ %'+CGA. %&"*+,.)#"B. +1 %&#. 2. <&.-,'R"+-'" &"-$A"B*.K'' %$$Q$&A#"B'L %&$"-,. *"#$)$E$ %'+CA. %&"*+,.)#"B/ +1 %&#. 3.

7"+-$#C-$ +#$) $ ,&"D$).B'NJ - D#.B-.A ' %'+R"M DOA.E",B. -$,$&/J '+%$#BNL,+N *"#$)/" %'+CA.. ?.- $,A"R.#$+C &.GB"", $Q$&A#"B'" %'+"A ) (.)'+'A$+,' $, 'J QOB-K'$B.#CB$GE$ B.(B.R"B'N ' +$*"&F.B'N A$F", %&$'()$*',C+N #'D$ B.D#.B-.J, #'D$ B. #'+,.J %'+R"M DOA.E'. 2.(*"#$A 4 438T26.30G2003 O+,.B$)#"B/ +#"*OLU'" $+B$)B/" ,&"D$).B'N -D#.B-.A *$-OA"B,$):

• Q$&A., D#.B-$) – W4 (210 A 297 AA) ' W5 (148 A 210 AA);• &.(A"&/ %$#"M (OR.+,-$) D#.B-., +)$D$*B/J $, ,"-+,.

%'+CA.), B" A"B"": 20 AA — #")$", )"&JB"" ' B'FB""; 10 AA —%&.)$";

• $+B$). – %&$RB.N D"#.N DOA.E. (DOA.E. +)",#/J ,$B$))O+,.B$)#"BB$M D"#'(B/ ' %#$,B$+,';

• &.+%$#$F"B'" &"-)'(',$) B. D#.B-.J – OE#$)$" ' %&$G*$#CB$", ) %&"*"#.J E&.B'K $,)"*"BB/J *#N B'J ($B () +$$,G)",+,)'' + %&'#$F"B'NA' W1 ' W2 - 438T 26.30G2003).

!#N $Q$&A#"B'N %'+"A A$EO, '+%$#C($).,C+N +#"*OLU'")'*/ D#.B-$)1,2:

1 @#.B- %'+CA., ) (.)'+'A$+,' $, OR&"*',"#CB/J *$-OA"B,$) %&"*%&'NG,'N, )-#LR.", ) +"DN &"-)'(',/ 01 (02 '#' 03), 04, 05, 06, 08, 09 ', %&' B"$DJ$G*'A$+,', $E&.B'R',"#CB/" $,A",-' *#N )"&JB'J E&.B'K ($B &.+%$#$F"B'N&"-)'(',$) 11, 12, 13, 14, 15, 17, 18, 19, 20. 3Q$&A#"B'" O-.(.BB/J &"-)'(',$)%&$'()$*',+N $,%&.)',"#"A ('+%$#B',"#"A) %'+CA. + +$D#L*"B'"A '(#$F"BGB/J )/P" ,&"D$).B'M.

2 6+%$#C($).B'" *#N $Q$&A#"B'N %'+"A $DU'J D#.B-$) %&"*%&'N,'N B"*$%O+-.",+N.

Page 58: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

59

L%". 2. @A#'( 4("$0)09#3%8 0"30/3?A 4#1/%-%,0/ *#)0/0.0 $%"&'(

M-0;4(9#3%# N#4;( L0""%2"102 O#*#4(D%% ("+;E#1,( LO %)% '+3%D%$()&30.0 0;4(-0/(3%8)1 !"#$ 20 %%4 P';)#'( 04.(3%-(D%% (,0/(43?2 -3(1 %)% -3(1 0;")+9%/(3%8)1 J,'#,1( 0, 103,40)#2 =(%'#30/(3%# 04.(3%-(D%% ($4#*$4%8,%8, +74#9*#3%8)1

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

2 L#1/%-%,?, $40",(/)8#'?# 04.(3%-(D%#26$0)+7(,#)#'. 3 L#1/%-%,?, *)8 10,04?A 3( ;)(31# +1(-(3? .4(3%D? 4("$0)09#3%8. 50")#*3%#, 1(1 % 3# 0,'#7#36

3?# "30"102 4#1/%-%,?, /$#7(,?/(:,"8 / 0,/#*#33?A *)8 H,0.0 '#",(A. 4 L(-'#4 $0)#2 ")#/( % "$4(/( – 3# '#3## 20 ''.

Page 59: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

60

1. =($#7(,(33?2 ,#1", *0)9#3 / ,0730",% "00,/#,",/0/(,& 7#4630/%1+ *01+'#3,(. I0",0/#430",& ,#1",(, 3(;4(330.0 $0* *%1,0/1+,-(,#' /?/#48#,"8 / A0*# $0/,04302 7%,1% /0 %-;#9(3%# 0>%;01 %3#"00,/#,",/%2 *#2",/%,#)&30'+ $0)09#3%: /#<#2. !0 /"#A 0"6,()&3?A ")+7(8A 3(;4(33?2 ,#1", "/#48#,"8 " $#4/0%",073%10' %$4% 3#0;A0*%'0",% 1044#1,%4+#,"8.

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

5. J;4(,%,# /3%'(3%# % 3( ,0, / 1(10' "0",083%% 3(A0*%,"8;+'(.( (;)(31), $4#*3(-3(7#33(8 *)8 0F04')#3%8 $%"&'(: 03(*0)93( ;?,& (;"0):,30 ;#)02, ;#- 1(1%A6)%;0 *0$0)3%,#)&3?A0,,#310/, $0"10)&1+ 9#),%-3( ;+'(.% 3#/0)&30 3('#1(#, 3( ## /0-64(",, ( "#40/(,?2 D/#, – 3( 3#48>)%/0",& %)% "1+$0",& /)(*#)&D(.@0/#4>#330 3#*0$+",%'?' 8/)8#,"8 3()%7%# 3( )%",# ")#*0/ #<#7#.06)%;0, $0'%'0 ,#1",(, ;+*& H,0 ")#*? 1(4(3*(>302 4(-'#,1%%)% #*/( -('#,3?# 0,$#7(,1% 7&%A6,0 $()&D#/ – ,(1%# )%",? '0.+,%"$0)&-0/(,&"8 %"1):7%,#)&30 *)8 7#430/%10/. =#$4%#')#'? ,(16

Page 60: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

61

• D#.B- %'+CA. %&"*%&'N,'N;• D#.B- +,&O-,O&B$E$ %$*&.(*"#"B'N %&"*%&'N,'N;• D#.B- *$#FB$+,B$E$ #'K. %&"*%&'N,'N.<&'A"&/ $Q$&A#"B'N D#.B-$) %&"*+,.)#"B/ ) $%&,">)8

+&& 2 - B.+,$NU"AO %$+$D'L.

I#.). 5. 7FG.A ,"H5$#$3'A &.F$,/ + *"#$)/C' %'+BC.C'

5.1. ?.- %$*3$,$)',B %"&)'E5$" ' $,)",5$" %'+BC$9 &.A-.J $R"&"*B$E$ %.&.E&.Q. &.++A$,&'A $&E.B'(.K'L

%$*E$,$)-' %"&)'RB/J ' $,)",B/J *"#$)/J %'+"A. <$N+B'A, R,$%$* %"&)'RB/A ) *.BB$A +#OR." +#"*O", %$B'A.,C *"#$)$" %'+CG

9# '#A(3%7#"1%# $0/4#9*#3%8 ;+'(.% – ".%;?, 3(*4?/?, D(4($%63? % ,.$. !#"&'( 3#$4%8,30# /$#7(,)#3%# $40%-/0*%, «;(A40'(» $014(: 3#(11+4(,30 4(-04/(330.0 $0 )%3%% ".%;( )%",( – *)8 H,0.0")#*+#, $4%;#.(,& 1 "$#D%()&30'+ 309+ %)% 3093%D('. M, 3(1063#D, %-0;4(9#3%# F%4'#330.0 -3(1( 04.(3%-(D%%, ,#1", " ## 4#16/%-%,('% % ,.*. *0)93? ;?,& 3(3#"#3? 3( )%", $0)30D/#,302 $#7(6,&: ;#- $40;#)0/ % -(,+'(3#330",% %-0;4(9#3%8.

6. I)8 $0*$%"% %"$0)&-+2,# 7#43%)&3+: 4+71+ " 7#43%)('%7#430.0 (,#'30.0) D/#,(, $0"10)&1+ 03% ;0)## .(4'03%730 "07#,(6:,"8 " ,#1",0' $%"&'(. 54% H,0' 7#43%)( 3# *0)93? «$40"/#7%6/(,&» (,.#. ;?,& ")%>10' 9%*1%'%), ( $#40 – D(4($(,&. ! "%.3(,+4#($0*$%"%) 3( *01+'#3,# *0)93? A040>0 4(-)%7(,&"8 $#4/?# 7#,?64# ;+1/? F('%)%% 0,$4(/%,#)8 (#")% F('%)%8 1040,1(8 – ,0 /"#;+1/?).

!": ")+9#;3+: %3F04'(D%: 3( ;)(31 ($4% $0*.0,0/1# $%"&'(1 0,$4(/1#, 1(1 ,0: 4#.%",4(D%033?2 30'#4, *(,( 0,$4(/)#3%8 %*4.) 3(30"%,# '(>%30$%"3?' "$0"0;0' %)% " %"$0)&-0/(3%#'>,('$0/ +",(30/)#330.0 0;4(-D(, / 14(23%A ")+7(8A – 0, 4+1%.

L%".3. 54(1,%7#"1%# 4#10'#3*(D%% $0 0F04')#3%: $40#1,( *#)0/0.0 $%"&'(

Page 61: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

62A$, %$*E$,$)#"BB$" $&E.B'(.K'"M (%&"*%&'N,'"A, OR&"F*"B'"A)) 'B'K'.,')B$A %$&N*-", ,.". B" ) $,)", ' B" )$ '+%$#B"B'" &.B""%$#OR"BB$E$ $&E.B'(.K'"M %'+CA. ('#' 'B$E$ +$$,)",+,)OLU"E$*$-OA"B,.). 9 +)$L $R"&"*C, $,)",B$" *"#$)$" %'+CA$ – X,$ -.-&.( %'+CA$, %$*E$,$)#"BB$" $&E.B'(.K'"M ) $,)", B. &.B"" %$#OGR"BB$" %'+CA$ '#' )$ '+%$#B"B'" %$+,O%')P"E$ ) $&E.B'(.K'L'B$E$ *$-OA"B,. – -.- %&.)'#$, $&E.B'(.K'$BB$G&.+%$&N*'G,"#CB$E$ (%$+,.B$)#"B'N, O-.(., &"P"B'N, %&'-.(., &.+%$&NF"GB'N, %$&OR"B'N, $%"&.,')B$E$ O-.(.B'N ' ,.%.).

<$*E$,$)-O %"&)'RB$E$ *"#$)$E$ %'+CA. (,.- F", -.- '%'+CA. $,)",B$E$) +#"*O", B.R'B.,C B" + R"&B$)'-., B" + ,"('G+$) ' *.F" B" + $Q$&A#"B'N -$B)"&,. (-.- %$*OA.#' B"-$,$G&/" B.P' R',.,"#'). <&$K"++ %$*E$,$)-' B"$DJ$*'A$ B.R'GB.,C + )"U"M -O*. D$#"" %&$(.'R"+-'J.

<&"F*" )+"E$ +#"*O", OD"*',C+N ) ,$A, R,$ B.%'+.,C ,$ '#''B$" %$+#.B'" ).A +$)"&P"BB$ B"$DJ$*'A$. Z,$ A$F", D/,C)/().B$ +#"*OLU'A' $D+,$N,"#C+,).A'.

1. 9$%&$+ (E&O%%. )$%&$+$)), -$,$&/M )/ B.A"&"B/ $+)"G,',C ) %$+#.B'', B" A$F", D/,C &"P"B B' ) J$*" #'RB$M)+,&"R', B' %$ ,"#"Q$BO, B' -.-G#'D$ "U" – %$ -&.MB"M A"&",B"A"*#"BB$, ) *.BB/M A$A"B, – B.%&'A"&, ) +)N(' + )&"A"BGB$M B"*$+,O%B$+,CL .*&"+.,..

2. 9/ B.A"&"B/ (.Q'-+'&$).,C (*#N +"DN ' *#N .*&"+.,.)$%&"*"#"BBOL 'BQ$&A.K'L B. DOA.E", + ,"A R,$D/ %&' B"$DGJ$*'A$+,' 'A",C )%$+#"*+,)'' )$(A$FB$+,C +$+#.,C+N B. B"".

3. 9/ B.A"&"B/ +$$,)",+,)OLU'A $D&.($A $Q$&A',C +)$'A/+#', *#N ,$E$ R,$D/ %&'*.,C 'A D$#"" O%$&N*$R"BB/M )'* '+$$,)",+,)"BB$ +*"#.,C 'J D$#"" N+B/A' ' *$J$*R')/A' *#N.*&"+.,..

4. 9/ B.A"&"B/ %&"*).&',"#CB$ %$+)N,',C ) -O&+ *"#., *$G+,.,$RB$ +#$FB$E$, B. ).P )(E#N*, ('#' N)#NLU"E$+N *#N .*&"G+.,. R"AG,$ +$)"&P"BB$ B"'()"+,B/A) R"#$)"-., $, -$,$&$E$ )-$B"RB$A +R"," DO*", (.)'+",C "E$ '+J$*. 8 ,"A R,$D/ $D"+%"GR',C "E$ +$$,)",+,)OLU"M 'BQ$&A.K'"M, )/ ' '+%$#C(O","*"#$)$" %'+CA$.

5. 9/ B.A"&"B/ +$$DU',C .*&"+.,O B"R,$ -$BQ'*"BK'.#CB$".3D&.,'," ,.-F" )B'A.B'" ' B. ,$, -,$ 'A"BB$ ) *.BB$A

+#OR." N)#N",+N .*&"+.,$A, -.-$). DO*", "E$ B.'D$#"" )"&$N,G

Page 62: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

63B.N &".-K'N B. %$+#.B'" ' B.+-$#C-$ X,. &".-K'N +$$,)",+,G)O", K"#', -$,$&$M )/ B.A"&"B/ *$+,'RC %&' %$A$U' +)$"E$%'+CA.. W),$&O %'+CA. )+"E*. +#"*O", %$AB',C $ ,$A, R,$ "E$%$+#.B'" B" $-.F", B. .*&"+.,. *$#FB$E$ )$(*"M+,)'N, "+#'$B$ B" DO*", B.%'+.B$ #"E-'A ' N+B/A N(/-$A.

<&'(B.BB/M +%"K'.#'+, %$ )$%&$+.A %"&"%'+-' ^'&#'T"M#$& B. X,$, +R", %'P", +#"*OLU"": «8"-&", J$&$P"E$ *"G#$)$E$ %'+CA. +$+,$', ) ,$A, R,$D/ %'+.,C %$BN,B/A N(/-$A,-.- "+#' D/ )/ D"+"*$).#' + .*&"+.,$A. <&$U" E$)$&N, ).PN(/- *$#F"B D/,C "+,"+,)"BB/A + +$D#L*"B'"A $%&"*"#"BGB/J %&.)'# )"F#')$+,'»1.

7.P'A R',.,"#NA A$FB$ %$+$)",$).,C %$ )$(A$FB$+,''(D"E.,C +#"*$).B'N Q$&A.#CB/A %&.)'#.A B.%'+.B'N %'+"A,)+N-'M &.( %&$N)#NN &.(OABOL ,)$&R"+-OL 'B'K'.,')O. 9"*C,B.A"&").N+C '(#$F',C +)$' A/+#' ,$AO '#' 'B$AO .*&"+.,O,+#"*O", %$B'A.,C, R,$ ) -.F*$A -$B-&",B$A +#OR." .),$&'A"", *"#$ + R"#$)"-$A, %$G+)$"AO )$+%&'B'A.LU'A "E$ %$G+#.B'" – "E$ +O,C, "E$ ,$B ' ,.*.

6,.-, "+#' %$+#" .B.#'(. +',O.K'' )/ O,)"&*'#'+C ) +)$"AB.A"&"B'' %$*E$,$)',C ' $,%&.)',C %'+CA$, ,$, B" $,-#.*/).N*"#$ ) *$#E'M NU'-, %&'+,O%.M," - &.D$,". 8 X,$M K"#CL:

.) (.%#.B'&OM," )&"AN, B"$DJ$*'A$" *#N &.D$,/ B.* %$G+#.B'"A;

D) $%&"*"#',", E*" 'A"BB$ )/ DO*"," (.B'A.,C+N X,$M &.GD$,$M – ) $Q'+", *$A., +#"*ON -O*.G#'D$ B. +#OF"DB$A '#'$DU"+,)"BB$A ,&.B+%$&,", %&"D/).N E*"G#'D$ ) $F'*.B'' R"GE$G#'D$ (B.%&'A"&, ) $R"&"*') ' ,.*.;

)) %$*E$,$)C," )+", R,$ ).A B"$DJ$*'A$ *#N %'+CA. – DOGA.EO '#' +$$,)",+,)OLU'" D#.B-', -$A%CL,"&, %&'B,"&, *'+G-",O *#N +$J&.B"B'N Q.M#. + ,"-+,$A, &OR-O, -.&.B*.P (*#N,$E$ R,$D/ *"#.,C %$A",-' ' '+%&.)#"B'N ) R"&B$)'-"), +,'G&.,"#CBOL &"('B-O, «P,&'J», -$B)"&, ' A.&-' - B"AO, )'(',GBOL -.&,$R-O '#' 'B$M A.,"&'.#, -$,$&/M )/ B.A"&"B/ %&'G#$F',C - %$+#.B'L () *.BB$A +#OR." &"RC B" '*", $ *$-OA"BG,.JG%&'#$F"B'NJ);

1 ^. T"M#$&. !"#$).N %"&"%'+-. ' $D&.(K/ *$-OA"B,$) B. .BE#'M+-$MN(/-". – 0.: <&$+%"-,, 2004.

Page 63: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

64E) %$*D"&'," ,.-F" )"+C B"$DJ$*'A/M ).A *#N &.D$,/ B.*

,"-+,$A 'BQ$&A.K'$BB$G+%&.)$RB/M A.,"&'.#: %"&"%'+-O %$+OU"+,)O %$*B'A."A$E$ ) %'+CA" )$%&$+., $,R",/, +#OF"DB/"(.%'+-', +%&.)-', +)$*-', .-,/, *$-#.*/, *$E$)$&. ' ,.%.;

*) B. )+N-'M +#OR.M (.%.+',"+C ' -$"G-.-$M #',"&.,O&$M – )R.+,B$+,', +#$).&NA' ($&Q$E&.Q'R"+-'A, +'B$B'A$), 'B$+,G&.BB/J +#$) ' ,.%.), . %&' B"$DJ$*'A$+,' – XBK'-#$%"*'"M '#'XBK'-#$%"*'R"+-'A +#$).&"A, . ,.-F" #LD$M *&OE$M +%"K'.#'G('&$).BB$M #',"&.,O&$M () ,$A R'+#" ' %"&'$*'-$M);

") $D&.,'," )B'A.B'" B. L&'*'R"+-OL %$*$%#"-O +)$"E$%$+#.B'N. 9$(A$FB$, + X,$M K"#CL ).A %&'*",+N (.E#NBO,C )+$$,)",+,)OLU'" B$&A.,')B$G%&.)$)/" .-,/ '#' 'B/" *$-OGA"B,/. 8#"*$).,"#CB$, ' $D 'J B.#'R'' ).A ,.-F" +#"*O", %$GD"+%$-$',C+N (.&.B"".

!.#"" %"&"J$*'," - %$*E$,$)-" %#.B. %'+CA.. Z,. %&$K"G*O&. $+OU"+,)#N",+N ) +#"*OLU"M %$+#"*$).,"#CB$+,':

.) O,$RBN",+N K"#C (QOB-K'$B.#CB$" B.(B.R"B'") %'+CA.(B.%&'A"&, )/ B.A"&"B/ (.%&$+',C O *"#$)$E$ %.&,B"&. $%&"G*"#"BBOL 'BQ$&A.K'L, 'A"LUOL $,B$P"B'" - %&$"-,O *$GE$)$&. $ +$,&O*B'R"+,)");

D) $%&"*"#N",+N ,'% %'+CA. () *.BB$A +#OR." X,$ – %'+CGA$G(.%&$+);

)) $%&"*"#N",+N $DU.N +,&O-,O&. %'+CA. (%"&)/M .D(.K –$D&'+$).,C +',O.K'L )$-&OE %&$"-,. *$E$)$&., ),$&$M .D(.K –'(#$F',C +O,C (.%&$+., ,&",'M .D(.K – $D$+B$).,C B"$DJ$G*'A$+,C %$#OR"B'N (.%&.P')."A$M 'BQ$&A.K'', R",)"&,/M.D(.K – %$D#.E$*.&',C (. +$,&O*B'R"+,)$, . ,.-F" %$%&$+',C$,)",',C )$(A$FB$ +-$&"" ' ,.%.);

E) $%&"*"#NL,+N $+B$)B/" &"R")/" +&"*+,). *#N *$+,'F"GB'N O-.(.BB$M K"#' (+,.B*.&,B/" Q$&AO#'&$)-' *#N $D&.($G).B'N «-.&-.+.» +$*"&F.B'N», ,"-+,$)/" +)N(-' *#N $D"+%"GR"B'N +)N(' A"F*O .D(.K.A', %$*)$*-' - B'A);

*) $%&"*"#NL,+N B.'D$#"" ).FB/" Q.-,/ ' +$D/,'N, ++/#G-O B. -$,$&/" B"$DJ$*'A$ +*"#.,C ) %'+CA" (B.%&'A"&, ) -.GR"+,)" $D$+B$).B'N A$,')$) +)$'J *"M+,)'M);

") $%&"*"#N",+N Q$&A. $D&.U"B'N, (.-#LR',"#CB.N Q$&GAO#. )"F#')$+,', Q$&A. %$*%'+', O,$RBN",+N B"$DJ$*'A$+,C) %$*E$,$)-" %&'#$F"B'M - %'+CAO.

Page 64: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

65<$+#" ,$E$ -.- %#.B +$+,.)#"B, "E$ +#"*O", ,U.,"#CB$ %&$G

+A$,&",C ' O,$RB',C. 7. $+B$)" $-$BR.,"#CB$M )"&+'' %#.B.A$FB$ %&'+,O%.,C - +$+,.)#"B'L R"&B$)'-. $+B$)B$E$ +$G*"&F.B'N (,"-+,.) %'+CA.. 2.D$,. B.* R"&B$)'-$A *"#$)$E$%'+CA. %&"*%$#.E.",:

.) Q$&AO#'&$).B'" -#LR")/J A/+#"M, $,&.F.LU'J +O,C%'+CA. () )'*" $,*"#CB/J %&"*#$F"B'M);

D) +)N(.BB$+,C $,*"#CB/J %&"*#$F"B'M ) .D(.K/;)) Q$&AO#'&$).B'" ,"-+,$)/J +)N($- A"F*O .D(.K.A', .

,.-F", "+#' B"$DJ$*'A$, B.R.#CB$M ' (.-#LR',"#CB$M ,"-+,$G)$M %$*)$*-'.

<$+#" ,$E$ -.- R"&B$)'- %$+#.B'N (.Q'-+'&$).B ).A' B.DOA.E" '#' B. X-&.B" -$A%CL,"&., ).A +#"*O",:

.) $,&"*.-,'&$).,C %&$"-,, %&$'()"*N + X,$M K"#CL *$%$#GB',"#CBOL +,&O-,O&'(.K'L (&"+,&O-,O&'(.K'L) ,"-+,., .,.-F" "E$ +,'#'+,'R"+-OL $D&.D$,-O;

D) $,-$&&"-,'&$).,C %&$"-,, ,$ "+,C $,/+-.,C, %$A",',C ''+%&.)',C +$*"&F.U'"+N ) ,"-+," $P'D-' $&Q$E&.Q'', %OB-G,O.K'' ' ,.%.

)) %"&"$Q$&A',C R"&B$)'- B. B$)$A B$+',"#", '+%$#C(ON*#N X,$E$ *&OE$M #'+, DOA.E' '#' -$%'L -$A%CL,"&B$E$ Q.M#.).

>,$RB"BB/M R"&B$)'-:.) %"&"R',/).",+N;D) %$),$&B$ &"*.-,'&O",+N ' -$&&"-,'&O",+N;)) $Q$&A#N",+N ) $-$BR.,"#CB$A ).&'.B,". 8 X,$M K"#CL -

,"-+,O %'+CA. «%$*-#LR.L,+N» (.&.B"" %&$*OA.BB/":.) %&')",+,)'" ('B$E*. – ) +$R",.B'' + $D&.U"B'"A);D) (.-#LR',"#CB.N Q$&AO#. )"F#')$+,';)) %$*%'+C ()-#LR.N "" +$$,)",+,)OLUOL &.+P'Q&$)-O).<$#B$+,CL +-$A%$B$).BB/M (+-$A%'#'&$).BB/M) &.D$G

R'M ).&'.B, %'+CA. $-$BR.,"#CB$ %&$+A.,&').",+N .),$&$A(&.(&.D$,R'-$A) + K"#CL )/N)#"B'N +-&/,/J ) ,"-+," $P'D$-' B",$RB$+,"M. V.-#LR',"#CB.N Q.(. &.D$,/ B.* %'+CA$A%&"*%$#.E.",:

.) +$E#.+$).B'" ,"-+,. () ,"J +#OR.NJ, -$E*. X,$ B"$DJ$*'A$);D) $Q$&A#"B'" %'+CA. B. D#.B-" '#' #'+," %'+R"M DOA.E'

+ +$D#L*"B'"A *"M+,)OLU'J B. X,$, +R", %&.)'#;)) $Q$&A#"B'" %&'#$F"B'M ("+#' ,.-$)/" 'A"L,+N);

Page 65: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

66E) %$*%'+.B'" %'+CA.;*) &"E'+,&.K'N %'+CA. (%$+#"*B"" B" $DN(.,"#CB$ *#N R.+,G

B/J *"#$)/J %'+"A);") $,%&.)-. %$ O-.(.BB$AO B. -$B)"&," .*&"+O.[,$ -.+.",+N $,)",B$E$ %'+CA., ,$ $+B$)B/A $,#'R'"A "E$

%$*E$,$)-' N)#N",+N .-,')B$" '+%$#C($).B'" ,"-+,. )J$*NU"GE$ (,.". %$+,O%')P"E$ &.B"" ) .*&"+ .),$&.) %$+#.B'N (#'D$ *$G-OA"B,., )$ '+%$#B"B'" -$,$&$E$ ,.-$" %'+CA$ *$#FB$ D/,C%$*E$,$)#"B$) %&"F*" )+"E$ %&' $,&.D$,-" %#.B. ' R"&B$)'G-.. 3,)",B$" %'+CA$ *$#FB$ *.).,C ,$RB/" ' %$#B/" $,)",/B. +$*"&F.U'"+N )$ )J$*NU"A %'+CA" )$%&$+/. :+#' %$ -.G-'AG,$ %&'R'B.A X,$ B")$(A$FB$, .),$& $,)",B$E$ %'+CA. )$DN(.,"#CB$A %$&N*-" *$#F"B +*"#.,C $D X,$A ) ,"-+," +$$,G)",+,)OLU"" O%$A'B.B'".

3*B.-$ %&"F*", %$G)'*'A$AO, +#"*O", J$,N D/ )-&.,K"&.++A$,&",C $+$D"BB$+,' $&E.B'(.K'' &.D$,/ + %$+,O%.LU'GA' - ).A )&"AN $, )&"A"B' *"#$)/A' %'+CA.A'.

5.2. 8.C %&'L#$ *"#$)$" %'+BC$…1

<&"*+,.)'A ,"%"&C, R,$ )/ )/+,O%."," ) -.R"+,)" .*&"+.G,. ' ,$#C-$ R,$ %$#OR'#' -$B)"&, + *"#$)/A %$+#.B'"A. ?.-%&.)'#CB$ $&E.B'($).,C %$+#"*OLUOL &.D$,O + X,'A %'+CGA$A, OR',/).N, R,$ %$*.)#NLU.N R.+,C %$#OR."A/J B.A' *"G#$)/J %'+"A ,&"DO", $,)",$)?

<&"F*" )+"E$ OD"*',"+C, R,$ *"#$)$" %'+CA$ *"M+,)',"#CGB$ .*&"+$).B$ ).A, . B" -$AOG,$ *&OE$AO. !#N ,$E$, R,$D/ O*$G+,$)"&',C+N ) X,$A, +#"*O", )B'A.,"#CB$ $(B.-$A',C+N + .*G&"+B/A' +)"*"B'NA', O-.(.BB/A' B. -$B)"&," ' ('#') ) +$$,G)",+,)OLU"A A"+," %"&)$E$ #'+,. *$-OA"B,..

6A"M," ) )'*O, R,$ DO*", E$&.(*$ JOF", "+#', "*). E#NBO)B. .*&"+ ' Q.A'#'L .*&"+.,., )/ %$+%"P'," + E$#$)$M $-OGBO,C+N ) '(OR"B'" ,"-+,.. <$*$DB/M %$*J$* - $&E.B'(.K'' &.GD$,/ + %'+CA$A +O#', ).A +&.(O B"+-$#C-$ B"%&'N,B$+,"M.

9$G%"&)/J, )/ B"'(D"FB$ %$,"&N"," )&"AN, -$,$&$" ' D"( ,$GE$ O B.+ B. )"+ ($#$,.. 9$G),$&/J, )/ B")$#CB$ &'+-O"," «+OBO,C

1 <$*&$DB"" +A. 2$E$F'B 0.1. !$-OA"B,/ *"#$)$E$ $DU"B'N. – 0.:6(*G)$ 2!;, 2005.

Page 66: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

67B$+» B" ) +)$' *"#. ' )%$+#"*+,)'', $DU.N+C + '+,'BB/A .*&"+.G,$A, DO*"," '+%/,/).,C RO)+,)$ B"#$)-$+,'. 9G,&",C'J, )/-.(.)%$*$DB$E$ &$*. B"$+A$,&',"#CB$+,C, )/ &'+-O"," +OU"+,)"BB$%$*A$R',C ) E#.(.J -$##"E +)$M %&$Q"++'$B.#CB/M 'A'*F.

7.-$B"K, )GR",)"&,/J, ) +$*"&F.B'' %'+CA., -$,$&$" )/&CNB$ )(N#'+C D/#$ R',.,C, A$EO, +$*"&F.,C+N -$BQ'*"BK'G.#CB/" +)"*"B'N…

<$+#" ,$E$, -.- )/ O*$+,$)"&'#'+C ) ,$A, R,$ )&OR"BB$" *"G#$)$" %'+CA$ *"M+,)',"#CB$ %&"*B.(B.R"B$ ).A, $D&.,',")B'A.B'" B. ,$, (.&"E'+,&'&$).B$ #' $B$ (%&' *$+,.)-" B.%&"*%&'N,'" &"E'+,&.K'N )+"J %$+,O%.LU'J %'+"A $DN(.,"#CGB.). :+#' %$ -.-'AG,$ %&'R'B.A X,$ B" D/#$ +*"#.B$ (B.%&'GA"&, %'+CA$ B$+', +OEOD$ R.+,B/M J.&.-,"& ' %$ X,$M %&'R'B"D/#$ )&OR"B$ ).A ) (.%"R.,.BB$A -$B)"&,", %&'A. .),.), B" (.GDO*C," B"%$+&"*+,)"BB$ %$+#" $(B.-$A#"B'N + +$*"&F.B'"A%"&"*.,C "E$ B. &"E'+,&.K'L1.

3D&.,'," ,.-F" )B'A.B'" B. -$A%#"-,B$+,C %"&"*.BB$E$).A %'+CA.. <$A'A$ +$D+,)"BB$ )#$F"B'N – %'+CA. ' %&'#$GF"B'M - B"AO ("+#', -$B"RB$, ,.-$)/" 'A"L,+N) .*&"+.,O *$#GF"B )&OR.,C+N ' -$B)"&,2.

:+#' + -$A%#"-,B$+,CL )+" ) %$&N*-", A$FB$ %&'+,O%.,CB"%$+&"*+,)"BB$ - '(OR"B'L +$*"&F.B'N *"#$)$E$ %'+CA..3,B"+',"+C - X,$AO (.BN,'L + *$#FB$M +"&C"(B$+,CL ' + X,$MK"#CL %&'E$,$)C," *#N &.D$,/:

-.BK"#N&+-'" %&'B.*#"FB$+,' – DOA.EO *#N (.A",$- ()/G%'+$-), &OR-O '#' -.&.B*.P, )$(A$FB$, A.&-"&;

A.,"&'.#/ %"&"%'+-', 'A"LU'"+N ) ).P"A &.+%$&NF"GB'' ' B"%$+&"*+,)"BB$ $,B$+NU'"+N - ,"A" (%&"*A",O) *.BB$GE$ *"#$)$E$ %'+CA.;

B"$DJ$*'AOL +%&.)$RBOL (B.%&'A"&, L&'*'R"+-OL) #'G,"&.,O&O;

#'+,-' *#N $Q$&A#"B'N &"($#LK'' (%$&OR"B'N);

1 9 +$$,)",+,)'' + $DU"%&'BN,/A' %&.)'#.A' &"E'+,&.K'' B" %$*#"F.,%$+,O%.LU'" ) .*&"+ %&"*%&'N,'N &"-#.AB/" %'+CA., %'+CA. %&NA$M %$R,$G)$M &.++/#-' (,.B. *'&"-,GA"M# (DM)) ' B"-$,$&/" *&OE'" )'*/ %'+"A.

2 <$+#"*B"" 'A"", $+$D$" (B.R"B'", "+#' ,$#C-$ %$ -$B)"&,O ' 'A"LGU'A+N B. B"A +)"*"B'NA A$FB$ O+,.B$)',C #'RB$+,C $,%&.)',"#N, "E$ .*&"+,*.,O $,%&.)#"B'N ' *$+,.)-' %'+CA..

Page 67: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

68*"+,"%#"& (B. ,$, +#OR.M, "+#' #'+,/ *$-OA"B,. $-.FO,+N

+-&"%#"BB/A' A"F*O +$D$M).6+J$*'," '( ,$E$, R,$ *#N '(OR"B'N +$*"&F.B'N *"#$)$E$

%'+CA. ) ).P"A &.+%$&NF"B'' 'A"",+N $, +'#/ B"+-$#C-$A'BO,, ) $+$D"BB$+,', "+#' )/ – *$#FB$+,B$" #'K$, -$,$&$") +'#O +)$"M %&$Q"++'$B.#CB$M -$A%","BK'' %$+,$NBB$ 'A"G", *"#$ +$ (B.R',"#CB/A %$,$-$A *"#$)$M -$&&"+%$B*"BK''.8 *&OE$M +,$&$B/, +$E#.+B$ +OU"+,)OLU'A B. X,$, +R", &"-$GA"B*.K'NA +$*"&F.B'" *"#$)$E$ %'+CA. B" *$#FB$ %&")/GP.,C %N,' A.P'B$%'+B/J +,&.B'K, *#N $(B.-$A#"B'N + -$,$G&/A' -.- &.( ' %$,&"DO",+N 4–6 A'BO,.

9B'A.,"#CB$ R',.M," ,"-+, *"#$)$E$ %'+CA. ' %$ J$*O *"#.MG," %$A",-' – B"%$+&"*+,)"BB$ ) +$*"&F.B'' (B. %$#NJ, . ,.-GF" 'B/J A"+,.J, +)$D$*B/J $, ,"-+,. ' %&'E$*B/J *#N &.(A"GU"B'N %$A",$-, %&'A. .),.), B. $,*"#CB/J #'+,.J DOA.E' '#' )+%"K'.#CB$ )/*"#"BB$M *#N X,$M K"#' ,",&.*' ("F"*B")B'-"' ,.%.). 3+$D$" )B'A.B'" $D&.,'," B. ,$, R"E$ $F'*.", $, ).+$,%&.)',"#C %'+CA..

9 D$#CP'B+,)" +#OR.") B. *"#$)/" %'+CA. %&'J$*',+N $,G)"R.,C +$D+,)"BB/A' %'+CA.A'. 9 *&OE'J +#OR.NJ $,%&.)-"$,)",B$E$ %'+CA. %&"*P"+,)O", )/%$#B"B'" +,&$E$ $%&"*"G#"BB/J *"M+,)'M.

7.-$B"K, %$#OR"BB$" *"#$)$" %'+CA$ A$F", ' B" $DN(/G).,C B.+ B' - )/%$#B"B'L *"M+,)'M, B' *.F" - $,)",O – B.G%&'A"&, "+#' X,$ %'+CA$ B$+', +OEOD$ 'BQ$&A.K'$BB/M J.G&.-,"& '#' N)#N",+N $,)",$A B. &.B"" .*&"+$).BB$" B.A'%'+CA$ + +$$,)",+,)OLU'A' %$F"#.B'NA'. ?.- D/ ,$ B' D/G#$, ) &"(O#C,.," '(OR"B'N +$*"&F.B'N *"#$)$E$ %'+CA. O "E$%$#OR.,"#N *$#FB$ +Q$&A'&$).,C+N +$)"&P"BB$ $%&"*"#"BGB$" %&"*+,.)#"B'" $ J.&.-,"&" %&"*+,$NU'J *"M+,)'M.

!#N $&E.B'(.K'' %$+#"*OLU"M &.D$,/ B"$DJ$*'A$ %&"FG*" )+"E$ +Q$&AO#'&$).,C ' (.Q'-+'&$).,C +$$,)",+,)OLU'"%$&OR"B'N. !"#.",+N X,$, -.- %&.)'#$, %$+&"*+,)$A &"($#LGK'', -$,$&.N A$F", D/,C $Q$&A#"B. -.- B"%$+&"*+,)"BB$ B.%'+CA", ,.- ' B. $,*"#CB$A #'+," %'+R"M DOA.E'.

V.A",'A ) X,$M +)N(', R,$ $D+,$N,"#CB/" &"($#LK'' '(B"+-$#C-'J %OB-,$) K"#"+$$D&.(B$ $Q$&A#N,C B. D#.B-.J *#N%$&OR"B'M Q$&A.,. W5 '#' W6, %"&"*.)."A/J B. '+%$#B"B'"

Page 68: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

69+$$,)",+,)OLU"AO &.D$,B'-O )A"+," + *"#$)/A %'+CA$A. 9&"($#LK'' O-.(/).L,+N:

+)"*"B'N $D '+%$#B',"#" – B.'A"B$).B'" *$#FB$+,','B'K'.#/ ' Q.A'#'N &.D$,B'-., -$,$&$AO .*&"+$).B$ +$$,G)",+,)OLU"" %$&OR"B'";

+$*"&F.B'" %$&OR"B'N – R,$ 'A"BB$ ', "+#' B"$DJ$*'A$,) -.-$M %$+#"*$).,"#CB$+,' +#"*O", )/%$#B',C;

+&$- '+%$#B"B'N – *.,., - -$,$&$M )/%$#B"B'" %$&OR"GB'N *$#FB$ D/,C (.)"&P"B$;

%$*%'+C $,*.)P"E$ %$&OR"B'" (+ O-.(.B'"A *.,/).<$&OR"B'" *$#FB$ D/,C '+%$#B"B$ ) ,$RB$A +$$,)",+,G

)'' + &"($#LK'"M, ,.". %$ +O,' ' ) +&$-. V. '+%$#B"B'"A %$G&OR"B'M $&E.B'(O",+N -$B,&$#C.

2"(O#C,.,/ )/%$#B"B'N %$&OR"B'N Q'-+'&OL,+N B. *$-OGA"B,". <$&OR"B'" +R',.",+N )/%$#B"BB/A %&' B.#'R'' +$$,G)",+,)OLU"E$ *$-OA"B,.#CB$E$ %$*,)"&F*"B'N.

5.3. !$-DC"5,$$F$&$, ' "3$ $+5$)5/" -$C%$5"5,/. !"+A,B 3#.)5/H %&"'CDG"+,) +)$")&"C"55$M

%$*3$,$)-' %'+"C8$D#L*"B'" %"&"R'+#"BB/J ) %&"*/*OU"A %.&.E&.Q" &"G

-$A"B*.K'M "U" D$#"" B"$DJ$*'A$ ) O+#$)'NJ 'B,"B+')B$E$*$-OA"B,$$D$&$,.. 7.%$AB'A O).F."A/A R',.,"#NA, R,$ %$**$-OA"B,$$D$&$,$A %&'BN,$ %$B'A.,C O%$&N*$R"BB$" %"&"A"GU"B'" *$-OA"B,$) ) %&$K"++" &.D$,/ + B'A' *$#FB$+,B/J #'K.

3,A",'A, R,$ %'+CA. %&"*+,.)#NL, +$D$M )"+CA. ).FBOL' +OU"+,)"BBOL R.+,C *$-OA"B,$$D$&$,. %&"*%&'N,'N $&E.GB'(.K'', OR&"F*"B'N. 9 $DU"A +#OR." *$-OA"B,$$D$&$, Q$&GA'&O",+N '( ,&"J +.A$+,$N,"#CB/J *$-OA"B,.K'$BB/J %$,$G-$), -$,$&/" $D&.(OL, +$$,)",+,)"BB$ )BO,&"BB'", )J$*NU'"' '+J$*NU'" *$-OA"B,/.

? )BO,&"BB'A *$-OA"B,.A %&'BN,$ $,B$+',C )+" *$-OGA"B,/, -$,$&/" &.(&.D.,/).L,+N *$#FB$+,B/A' #'K.A'%&"*%&'N,'N, '+J$*N '( (.*.R ' %$,&"DB$+,"M %&"*%&'NG,'N("E$ +,&O-,O&B/J %$*&.(*"#"B'M) ' ) +$$,)",+,)'' +)BO,&"BB'A' %&.)'#.A' &.(&.D$,-' *$-OA"B,$)1. 3DU.N

1 <&'A"& )BO,&"BB"E$ %'+CA. – +#OF"DB.N (.%'+-..

Page 69: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

70$&E.B'(.K'N &.D$,/ + )BO,&"BB'A' *$-OA"B,.A' %$*&.(OGA").",:

1) %$#OR"B'" ($,*.RO) O-.(.B'N B. &.(&.D$,-O *$-OA"B,.,"" ON+B"B'" (O,$RB"B'");

2) &.(&.D$,-O %&$"-,. *$-OA"B,.;3) +$E#.+$).B'" +$*"&F.B'N %&$"-,. *$-OA"B,. + (.'B,"G

&"+$).BB/A' *$#FB$+,B/A' #'K.A';4) -$&&"-,'&$)-O *$-OA"B,. %$ &"(O#C,.,.A +$E#.+$).B'N

' "E$ $Q$&A#"B'";5) %&$)"&-O %&.)'#CB$+,' $Q$&A#"B'N *$-OA"B,., "E$

%$*%'+.B'" (%&"*+,.)#"B'" B. %$*%'+C) ' O,)"&F*"B'";6) ,'&.F'&$).B'" ' &"E'+,&.K'L *$-OA"B,.;7) *$)"*"B'" *$-OA"B,. *$ +)"*"B'N #'K, -$,$&/A $B %&"*G

B.(B.R"B (*$ B"%$+&"*+,)"BB/J '+%$#B',"#"M O%&.)#"BR"+G-'J &"P"B'M, $,&.F"BB/J ) +$*"&F.B'' *.BB$E$ *$-OA"B,.);

8) '+%$#B"B'" ' -$B,&$#C '+%$#B"B'N *$-OA"B,.;9) %&'"A '+%$#B"BB$E$ *$-OA"B,., +BN,'" + -$B,&$#N;10) %$A"U"B'" '+%$#B"BB$E$ *$-OA"B,. ) *"#$, %$+#"*OLG

UOL &.D$,O + B'A, ,"-OU"" ' .&J')B$" J&.B"B'", OB'R,$F"GB'" ' +%'+.B'".

9J$*NU'" *$-OA"B,/ – X,$ ," *$-OA"B,/, -$,$&/" %$+,OG%.L, ) $&E.B'(.K'L '()B" %$ &.(#'RB/A -.B.#.A +)N(' (%&"G'AOU"+,)"BB$ %$ %$R,"). ? R'+#O X,'J *$-OA"B,$) $,B$+N,+N' %'+CA., %&'+/#."A/" B. %&"*%&'N,'" () ,$A R'+#" .*&"+$G).BB/" -$B-&",B/A +,&O-,O&B/A %$*&.(*"#"B'NA '#' *$#FGB$+,B/A #'K.A %&"*%&'N,'N). 3DU.N $&E.B'(.K'N &.D$,/ +)J$*NU'A' *$-OA"B,.A' )/E#N*', +#"*OLU'A $D&.($A:

1) +$%&$)$F*"B'" ' *$+,.)-. *$-OA"B,. + %$R,$)$E$ O(#.(%$#OR"B'" %$ *&OE'A -.B.#.A +)N(');

2) %"&)'RB.N $D&.D$,-. *$-OA"B,. (&.+%.-$)-., +R",, +$&G,'&$)-.);

3) &"E'+,&.K'N *$-OA"B,.;4) %$*E$,$)-. *$-OA"B,. B. *$-#.* (&.(A",-., O-#.*-.);5) &.++A$,&"B'" *$-OA"B,., $Q$&A#"B'" &"($#LK'M;6) &"E'+,&.K'N &"($#LK'', %$+,.B$)-. *$-OA"B,. B. -$BG

,&$#C '+%$#B"B'N;7) $,%&.)-. *$-OA"B,. B. '+%$#B"B'" (*$)"*"B'" *$ +)"*"G

B'N +$$,)",+,)OLU'J *$#FB$+,B/J #'K);

Page 70: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

718) '+%$#B"B'" ' -$B,&$#C '+%$#B"B'N *$-OA"B,.;9) %&'"A '+%$#B"BB$E$ *$-OA"B,., +BN,'" + -$B,&$#N;10) %$A"U"B'" '+%$#B"BB$E$ *$-OA"B,. ) *"#$, %$+#"*OLG

U.N &.D$,. + B'A, ,"-OU"" ' .&J')B$" J&.B"B'", OB'R,$F"GB'" ' +%'+.B'".

6+J$*NU'" *$-OA"B,/ – *$-OA"B,/, &.(&.D$,.BB/" )BOG,&' $&E.B'(.K'' ' $,%&.)#"BB/" (. "" %&"*"#/ *&OE'A $&E.GB'(.K'NA (%&"*%&'N,'NA, OR&"F*"B'NA). 3+B$)BOL A.++O %$G*$DB/J *$-OA"B,$) $D&.(OL, 'A"BB$ %'+CA. () *.BB$A +#OGR." – '+J$*NU'"). 3DU.N $&E.B'(.K'N &.D$,/ + '+J$*NU'A'*$-OA"B,.A' )/E#N*', +#"*OLU'A $D&.($A:

1) %$#OR"B'" ($,*.R.) O-.(.B'N B. &.(&.D$,-O *$-OA"B,.,"" ON+B"B'" (O,$RB"B'");

2) &.(&.D$,-. %&$"-,. *$-OA"B,.;3) +$E#.+$).B'" +$*"&F.B'N %&$"-,. *$-OA"B,. + (.'B,"G

&"+$).BB/A' *$#FB$+,B/A' #'K.A';4) -$&&"-,'&$)-. *$-OA"B,. %$ &"(O#C,.,.A +$E#.+$).B'N

' "E$ $Q$&A#"B'";5) %&$)"&-. %&.)'#CB$+,' $Q$&A#"B'N *$-OA"B,., "E$

%$*%'+.B'" (%&"*+,.)#"B'" B. %$*%'+C) ' O,)"&F*"B'";6) ,'&.F'&$).B'" ' &"E'+,&.K'N *$-OA"B,.;7) O%.-$)-. ' $,%&.)-. (&.++/#-.) *$-OA"B,.;8) %$A"U"B'" 2GE$ X-("A%#N&. *$-OA"B,. ) *"#$, %$+#"*OG

LU.N &.D$,. + B'A, ,"-OU"" ' .&J')B$" J&.B"B'", OB'R,$F"GB'" ' +%'+.B'".

6B,"B+')B$+,C *$-OA"B,$$D$&$,. +.A/A B"%$+&"*+,)"BGB/A $D&.($A )#'N", B. %$&N*$- $+OU"+,)#"B'N +#OF"DB$G*"G#$)$M %"&"%'+-' ', ) R.+,B$+,', B. +&$-' %$*E$,$)-' %'+"A.<$)+"*B")B.N %&.-,'-. +)'*","#C+,)O", $ ,$A, R,$ *#N %$*E$G,$)-' %'+"A O+,.B.)#').L,+N &.(#'RB/", B$ %&' X,$A )+"E*.-$B-&",B/" +&$-'.

T.-, *#N %$*E$,$)-' %"&)'RB$E$ %'+CA. +&$- %$*E$,$)-'O+,.B.)#').",+N '+J$*N '( +&$-$) %"&'$*'RB$+,' %&"*+,.)#"GB'N +$$,)",+,)OLU'J *$-OA"B,$) '#' B. $+B$).B'' O-.(.B'N+$$,)",+,)OLU"E$ *$#FB$+,B$E$ #'K..

Z,' +&$-' *$#FB/ OR',/).,C )&"AN, B"$DJ$*'A$" *#N ,"JGB'R"+-$E$ '+%$#B"B'N %$+#.B'N, "E$ ,'&.F'&$).B'N, &"E'+,G&.K'', . ,.-F" )&"AN *$+,.)-' *$ .*&"+.,.. 2"-$A"B*O",+N

Page 71: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

72,.-F" &"("&)'&$).,C B"-$,$&OL R.+,C )&"A"B', B"$DJ$*'A$GE$ *#N %$*E$,$)-' %'+CA., B. +#OR.M &.(B$E$ &$*. B"%&"*)'G*"BB/J $D+,$N,"#C+,).

8&$-$A '+%$#B"B'N $,)",B$E$ %'+CA. N)#N",+N:.) *#N $D/RB$E$ %'+CA. – B" D$#"" A"+NK. (30 +O,$- ) -.G

#"B*.&B$A '+R'+#"B'') + A$A"B,. %$+,O%#"B'N %'+CA. ) $&E.GB'(.K'L (- +$$,)",+,)OLU"AO *$#FB$+,B$AO #'KO);

D) *#N %'+"A, ) -$,$&/J O-.(.B +&$- %&"*+,.)#"B'N $,)",. –+&$-, OR',/).LU'M )&"AN, B"$DJ$*'A$" *#N %$*E$,$)-' ' *$G+,.)-' $,)",.;

)) *#N %'+"A, +B.DF"BB/J &"($#LK'"M *$#FB$+,B$E$ #'K.' %"&"*.BB/J B. '+%$#B"B'" *&OE$AO +$,&O*B'-O, – +&$-,O-.(.BB/M ) &"($#LK'';

E) *#N +&$RB/J %'+CA"BB/J $D&.U"B'M (,"#"E&.AA ' %&.) –2 +O,$- + A$A"B,. %$#OR"B'N %$+#"*B'J.

9 #LD$A +#OR." R',.,"#NA +#"*O", (B.,C $ B"%'+.B$A %&.G)'#" )"*"B'N +#OF"DB$G*"#$)$M %"&"%'+-'. 8O,C "E$ %&"*"#CGB$ %&$+,. – +,&"A',"+C $,)"R.,C B. %$+,O%.LU'" ) ).P .*G&"+ *"#$)/" %'+CA. -.- A$FB$ D/+,&"", ) '*".#" – ) *"BC %$G#OR"B'N %'+CA.. <$+,O%.N %$*$DB/A $D&.($A, )/ %$#OR.","*$+,O% +&.(O - *"+N,' ).FB/A %&"'AOU"+,).A.

9$G%"&)/J, $%"&.,')B/M $,)", D"( '(#'PB'J (.*"&F"- 'DL&$-&.,'R"+-'J %&$)$#$R"- DO*", *$#FB/A $D&.($A $K"GB"B ).P'A %.&,B"&$A %$ %"&"%'+-".

9$G),$&/J, X,$ *$ '()"+,B$M +,"%"B' (.+,&.JO", ).+ $, (.G*"&F"- + %$#OR"B'"A $,)",$) B. +$D+,)"BB/" %$+#.B'N.

9G,&",C'J, X,$ %$()$#', ).A +$*"&F.,C +)$M &.D$R'M+,$# ) R'+,$," ' %$&N*-" («(.D/,/"» %'+CA., &.(D&$+.BGB/" %$ %$)"&JB$+,' +,$#., B'-.- B" +%$+$D+,)OL, X,$AO,B" ,.- #'?).

9GR",)"&,/J, %$*$DB/A $,B$P"B'"A - )"*"B'L %"&"%'+G-' )/ %$*.*'," J$&$P'M %&'A"& +)$'A -$##"E.A, ) $+$D"BB$G+,' %$*R'B"BB/A.

9G%N,/J, ).A B" %&'*",+N +%"P',C %&' %$*E$,$)-" $,)",.B. %'+CA$, &.B"" $+,.)#"BB$" ).A' D"( *$#FB$E$ )B'A.B'N.Z,$, -+,.,', +.A/A B"%$+&"*+,)"BB/A $D&.($A %$)#'N", B.$&E.B'(.K'L )+"M ).P"M &.D$,/, +*"#.) "" D$#"" *'B.A'RB$M' %&"*+-.(O"A$M.

Page 72: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

739GP"+,/J, ).A B" %&'*",+N O*"&F').,C ) E$#$)" #'PBLL

'BQ$&A.K'L, B. %&$,NF"B'' B"+-$#C-'J *B"M (. ,$ ' B"*"#C),"&(.N +"DN B.%$A'B.B'NA' ,'%.: «7.*$ B.%'+.,C $,)", EGBO 7...7.*$ B.%'+.,C...». 9 -$BK" -$BK$), )$(CA'," ' B.%'P',".

9G+"*CA/J, D#.E$*.&N %$*$DB$M B$).K'' ) )"*"B'' %"&"G%'+-' ).A B" %&'*",+N ) .)&.#CB$A %$&N*-" %&')#"-.,C «B.%$A$UC» +)$'J +$,&O*B'-$), $+)$D$*') 'J *#N )/%$#B"B'ND$#"" ).FB$M ' +&$RB$M &.D$,/.

9G)$+CA/J, +$-&.,N,+N )&"A"BB/" ' A.,"&'.#CB/" (.,&.G,/ B. )"*"B'" -$B,&$#N (. %$*E$,$)-$M %'+"A. 9$ AB$E'J +#OGR.NJ B"$DJ$*'A$+,C ) ,.-$A -$B,&$#" %$#B$+,CL $,%.*", –R,$, +%&.P').",+N, -$B,&$#'&$).,C, "+#' $,)", OF" $,%&.)#"B%$ B.(B.R"B'L?

9G*")N,/J, )/ DO*"," %$+,$NBB$ '+%/,/).,C RO)+,)$O*$)#",)$&"B'N $, ,$E$, R,$ +,$#C XQQ"-,')B$ &.+%&.)#N"G,"+C + «*")N,/A ).#$A» %"&"%'+-'.

9G*"+N,/J, $, )+"E$ %"&"R'+#"BB$E$ +OU"+,)"BB$ )/'E&.G", ).P. &"%O,.K'N. 9.+ %$ %&.)O A$FB$ DO*", +R',.,C $DN(.G,"#CB/A R"#$)"-$A. W X,$, +$E#.+',"+C, +$)+"A B" A.#$.

5.4. 7 *$+,$)"&5$+,' '5K$&C.J'', '+%$#B(D"C$M ) *"#$)/H %'+BC.H

7"&"*-$ .),$&O *"#$)$E$ %'+CA. B" O*.",+N *$D',C+N B.A"GR"BB$M K"#' '(G(. %&'+O,+,)'N ) +$*"&F.B'' %$+#.B'N *$+.*GB/J $P'D$-. 9 &"(O#C,.," .*&"+., %$#OR.", *#N $(B.-$A#"B'N'+-.F"BBOL, B"*$+,$)"&BOL 'BQ$&A.K'L, R,$, ) +)$L $R"G&"*C, $-.(/).", B"E.,')B$" )#'NB'" B. %&$K"++ $K"B-' X,$M'BQ$&A.K'' ' *.#"" )/&.D$,-' O%&.)#"BR"+-'J &"P"B'M.

9$, %$R"AO )+N 'BQ$&A.K'N, B.%&.)#N"A.N ) .*&"+ *"#$G)$E$ %.&,B"&. + $R"&"*B/A %$+#.B'"A, *$#FB. (.&.B"" +.A/A,U.,"#CB/A $D&.($A %&$)"&N,C+N .),$&$A %'+CA. B. +$$,)",G+,)'" '+,'BB$AO %$#$F"B'L )"U"M. T$ F" A$FB$ +-.(.,C '$D 'BQ$&A.K'', %$#OR."A$M '( +$*"&F.B'N )J$*NU"M *"#$G)$M -$&&"+%$B*"BK''. V.A",'A, R,$ $+B$)B/A' %&'R'B.A'%$*$DB/J $P'D$- N)#NL,+N:

1) +#.D/M -$B,&$#C (. -.R"+,)$A %$*E$,$)-' ($D&.D$,-')'BQ$&A.K'', '+%$#C(O"A$M *#N %$*E$,$)-' *"#$)/J %'+"A(%"&)'RB/J ' $,)",B/J);

Page 73: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

742) B"*$+,.,$RB/M O&$)"BC %$*E$,$)-' +$,&O*B'-$), %&'G

)#"-."A/J - %$*E$,$)-" *"#$)/J %'+"A (%&"F*" )+"E$ +"-&"G,.&"M, &.M,"&$), $%"&.,$&$) <?);

3) B")B'A.,"#CB$+,C +$,&O*B'-$) ) %&$K"++" &.D$,/ + *"G#$)/A' %'+CA.A';

4) '+%$#C($).B'" ) %&$K"++" &.D$,/ + *"#$)/A' %'+CA.A'B".-,O.#CB/J *.BB/J;

5) B"+$)"&P"B+,)$ +'+,"A/ OR",. ' +'+,"A.,'(.K''*.BB/J;

6) B"-$&&"-,B.N &.D$,. %&$E&.AAB$G,"JB'R"+-'J +&"*+,),'+%$#C(O"A/J %&' -$A%CL,"&B$M %$*E$,$)-" ($D&.D$,-") +$G*"&F.B'N *"#$)/J %'+"A;

7) B.&OP"B'" O+,.B$)#"BB$E$ %$&N*-. %$*E$,$)-' *"#$G)/J %'+"A;

8) B"%&.)'#CB.N $&E.B'(.K'N &.D$R"E$ A"+,..<&'R'B/, +B'F.LU'" -.R"+,)$ %$*E$,$)-' *"#$)/J %'G

+"A, A$EO, D/,C O+,&.B"B/ ) &"(O#C,.," $+OU"+,)#"B'N -$AG%#"-+. A"&$%&'N,'M. 9 R'+#" ).FB"MP'J '( B'J:

1) %"&"&.+%&"*"#"B'" QOB-K'M -$B,&$#N (. '+%$#B"B'"A*"#$)/J %'+"A A"F*O +$,&O*B'-.A' +"-&",.&'.,. (.%%.&.,.O%&.)#"B'N), %&')#"R"B'" *$%$#B',"#CB$E$ R'+#. +$,&O*B'G-$) *#N $+OU"+,)#"B'N -$B,&$#CB/J QOB-K'M;

2) *$%$*E$,$)-. +$,&O*B'-$), 'J %"&'$*'R"+-.N .,,"+,.GK'N ' %"&"A"U"B'" %$ +#OFD" *#N B.'D$#"" K"#"+$$D&.(B$E$'+%$#C($).B'N;

3) +$)"&P"B+,)$).B'" &"F'A. ,&O*. ' $,*/J. +$,&O*B'-$),B"%$+&"*+,)"BB$ $,)"R.LU'J (. %$*E$,$)-O *"#$)/J %'+"A;

4) %&"*).&',"#CB.N %&$)"&-. 'BQ$&A.K'', '+%$#C(O"A$M%&' %$*E$,$)-" *"#$)/J %'+"A, B. *$+,$)"&B$+,C, %$#B$,O '.-,O.#CB$+,C (+A. *.#"");

5) +$)"&P"B+,)$).B'" %$&N*-. OR",. ' +'+,"A.,'(.K''*.BB/J, '+%$#C(O"A/J %&' %$*E$,$)-" +$*"&F.B'N *"#$G)/J %'+"A;

6) %&$Q'#.-,'-., ,"JB'R"+-$" $D+#OF').B'" 'A"LU'J+N,"JB'R"+-'J +&"*+,) %$*E$,$)-' *"#$)/J %'+"A, %&$)"*"B'"A"&$%&'N,'M %$ $D"+%"R"B'L D"($%.+B$+,' -$A%CL,"&B/J*.BB/J ' %&$E&.AAB/J +&"*+,), +'+,"A.,'R"+-'M -$B,&$#C (.'J &.D$,$M;

Page 74: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

757) +$)"&P"B+,)$).B'" ,"JB$#$E'' %$*E$,$)-' ($D&.D$,-')

*"#$)/J %'+"A, O+'#"B'" A.,"&'.#CB$M $,)",+,)"BB$+,' +$G,&O*B'-$) (. &"(O#C,.,/ &.D$,/;

8) $&E.B'(.K'N ' *$$D$&O*$).B'" &.D$R'J A"+,.3R")'*B$, R,$ 'BQ$&A.K'L, '+%$#C(O"AOL %&' %$*E$,$)-"

($D&.D$,-") *"#$)/J %'+"A, B")$(A$FB$ %$*)"&EBO,C ,$,.#CB$M%&$)"&-". Z,$AO %&"%N,+,)OL, $DS"A/ %"&"%'+-', . ,.-F" +&$G-' &.++A$,&"B'N ($,%&.)-') *"#$)/J %'+"A. 3*B.-$ B.'D$#"").FBOL 'BQ$&A.K'L, +$*"&F.UOL+N ) %$+#.B'', %&$)"&',C)+" F" B"$DJ$*'A$. ? ,.-$M 'BQ$&A.K'' %&'BN,$ $,B$+',C:

.) B.'A"B$).B'N $&E.B'(.K'M, + -$,$&/A' )/ %$**"&F'G)."," *"#$)/" -$B,.-,/, 'J %$R,$)/" .*&"+. ' &"-)'(',/;

D) Q.A'#'', 'A"B. ' $,R"+,). ).P'J %.&,B"&$), $Q'K'G.#CB/" B.'A"B$).B'N 'J *$#FB$+,"M;

)) &.(#'RBOL K'Q&$)OL 'BQ$&A.K'L: +&$-' ' $DS"A/%$+,.)#N"A/J &"+O&+$), +&$-' *"#$)/J -$B,.-,$) ' %&"*$G+,.)#"B'N $,R",B$+,', B$A"&. D.B-$)+-'J +R",$), B$A"&. '*.,/ *$-OA"B,$);

E) B.'A"B$).B'N ' P'Q&/ (O+#$)B/" $D$(B.R"B'N) $+B$)GB/J )'*$) %&$*O-K''.

9 &N*" +#OR.") %&"*+,.)#N",+N K"#"+$$D&.(B/A %&$'()"+,'%&$)"&-O )+"M 'BQ$&A.K'', +$*"&F.U"M+N ) *"#$)$A %'+CA", B$%&' X,$A $D&.,',C $+$D$" )B'A.B'" B. "" $,*"#CB/" .+%"-,/. 9X,$A +#OR." +#"*O", $&E.B'($).,C %&$)"&-O +$*"&F.B'N %$+#.GB'N B. *$+,$)"&B$+,C %$ $*B$AO '#' B"+-$#C-'A B.%&.)#"B'NA.8 X,$M K"#CL $+OU"+,)#NL, +#"*OLU'" )'*/ %&$)"&$-:

.) ,"JB'R"+-.N: -$&&"-,O&., )"&'Q'-.K'N +$*"&F.B'N *"#$G)$E$ %'+CA. *#N )/N)#"B'N ' O+,&.B"B'N $P'D$- ,"JB'R"+-$E$J.&.-,"&. ($%"R.,$- ' ,.%.);

D) L&'*'R"+-.N: X-+%"&,'(., .B.#'( +$*"&F.B'N *"#$)$GE$ %'+CA. B. +$$,)",+,)'" %$#$F"B'NA B$&A.,')B$G%&.)$G)/J .-,$);

)) Q'B.B+$)$GX-$B$A'R"+-.N: $K"B-. $%,'A.#CB$+,' Q'GB.B+$)$GX-$B$A'R"+-'J &"P"B'M, '(#.E."A/J ) *"#$)$A%'+CA";

E) +,.,'+,'R"+-.N: %&$)"&-. +$*"&F.U'J+N ) *"#$)$A%'+CA" +,.,'+,'R"+-'J *.BB/J, ) %"&)OL $R"&"*C B. *$+,$G)"&B$+,C ' .-,O.#CB$+,C;

Page 75: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

76*) %&$)"&-. +#OF"DB$M 'BQ$&A.K'': )/)"&NL,+N .*&"+.

%$#OR.,"#"M %$+#.B'M, 'J &"-)'(',/ ' 'B/" +)"*"B'N, )/B$G+'A/" ) (.E$#$)$- *$-OA"B,. ' B. -$B)"&,/;

") B. -$BQ'*"BK'.#CB$+,C: +$*"&F.B'" %&$)"&N",+N B.%&"*A", B.#'R'N ) B"A +)"*"B'M $E&.B'R"BB$E$ *$+,O%., +)"G*"B'M, +$+,.)#NLU'J E$+O*.&+,)"BBOL '#' +#OF"DBOL (-$AGA"&R"+-OL) ,.MBO.

?&$A" ,$E$, "+#' *"#$)$" %'+CA$ 'A"", %&'#$F"B'N, )$DN(.,"#CB$A %$&N*-" )/%$#BN",+N %&$)"&-. +$$,)",+,)'NB.'A"B$).B'M, -$#'R"+,). ' $DS"A$) %&'#$F"B'M +)"*"B'GNA, O-.(.BB/A ) +$%&$)$*',"#CB$A %'+CA" '#' ) ++/#-" B.%&'#$F"B'". <&"F*" R"A %$*%'+.,C+N %$* *"#$)/A %'+CA$A,$,)",C," +"D" B. +#"*OLU'" )$%&$+/.

1. @O*O, #' .*&"+.,O %$BN,B/ A$,')/ B.%'+.B'N X,$E$%'+CA.?

2. 8$$,)",+,)OLU'M #' ,$B %'+CA.?3. 7" )/($)", #' (.,&O*B"B'M + %$B'A.B'"A +O,' %'+CA.

"E$ +,'#C?4. 7", #' ) %'+CA" '(#'PB" *#'BB/J $D$&$,$) ' ,.%.?5. 7" O%OU"B/ #' ) +$*"&F.B'' -.-'"G#'D$ ).FB/" A$G

A"B,/?6. Y)#N",+N #' X,$ %'+CA$ A.-+'A.#CB$ -$&&"-,B/A, N+B/A

' -&.,-'A?7. 7", #' ) %'+CA" $&Q$E&.Q'R"+-'J, E&.AA.,'R"+-'J '

%OB-,O.K'$BB/J $P'D$-?8. 7.+-$#C-$ %&$*OA.B. +,&O-,O&. %'+CA.?9. 7.+-$#C-$ J$&$P$ $Q$&A#"B$ %'+CA$?10. 7", #' $P'D$- ) B.'D$#"" ).FB/J X#"A"B,.J %'+CA. –

$D&.U"B'', .*&"+" ' ,.%.??&$A" ,$E$, ).P" %'+CA$:

9% +(14*( ":08: ;(14*( ":08

;#"$0)#-3?' $0"/8<#30 *0",%9#3%: 10314#,302 D#)%

3#$0*.0,0/)#33?' ,<(,#)&30 $40*+'(33?'

3($%"(30 " 0>%;1('% 3# "0*#49(,& 0>%;01

$0140/%,#)&",/#33?' $0 ,03+ *4+9#",/#33?' $0 ,03+

3#48>)%/?' %-8<30 0F04')#33?'

Page 76: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

779% +(14*( ":08: ;(14*( ":08

3#/#430 (*4#"0/(33?' ,0730 (*4#"0/(33?'

3+*3?' H3#4.%73?'

3#/#430 ",4+1,+4%40/(33?' 7#,10 ",4+1,+4%40/(33?'

'30.0")0/3?' $4#*#)&30 14(,1%'

-($+,(33?' 8"3?'

3#-(/#4>#33?' $0 "'?")+ -(/#4>#30 )0.%73?' /?/0*0'

.4+;?' ,(1,%73?'

7" O%O+-.M," ,.-F" +#OR.N %$D#.E$*.&',C .*&"+.,. ' B"+R',.M," (.($&B/A #'PB'M &.( %&'B"+,' "AO Q$&A.#CB/" '(G)'B"B'N.

<$AB',", R,$ )"F#')$+,C ) +$R",.B'' + %$*R"&-BO,/AO).F"B'"A, %&$N)#"BB/A - .*&"+.,O, )"+CA. +%$+$D+,)OL,+$(*.B'L D#.E$%&'N,B$E$ )%"R.,#"B'N B" ,$#C-$ $ +.A$A %$G+#.B'', B$ ' $D "E$ .),$&". 2"-$A"B*.K'' %$ +$)"&P"B+,)$).GB'L +#OF"DB$G*"#$)$M %"&"%'+-' %&"*+,.)#"B/ B. &'+.4. <$G*/,$F').N %"&)/M &.(*"# -B'E', "U" &.( B.%$AB'A O).F."GA/A R',.,"#NA B.'D$#"" ).FB/" A$A"B,/ ) %$*E$,$)-" *"#$G)/J %'+"A:

<=>?@A=&B'(6(+$0%12 (" (/*(6*:C /.(/(",C /(6%&D%*/06(6,*$5

/1B4%"*(E+%1(6(F .%&%.$/'$

1. M-;(/)82,#"& 0, 3#3+93?A $%"&'#33?A 0;4(<#3%2 (4#1)('63?A $%"#', $0/,043?A 0;4(<#3%2, 3( 10,04?# +9# *(3? %"7#4$?/(:6<%# 0,/#,? % ,.$.).

2. =+93?# / 4(;0,# $%"&'#33?# 0;4(<#3%8 3#'#*)#330 4(""046,%40/?/(2,# 3( ,4% .4+$$? – 1 %"$0)3#3%:, 3( *01)(*, / (4A%/.

3. !0 /"#A 3#0;A0*%'?A ")+7(8A "3(;9(2,# $%"&'#33?# 0;4(<#63%8 14(,1%'% 4#-0):D%8'%, $08"38:<%'% "+,& *#)(.

4. 540"'0,4#33?# $%"&'#33?# 0;4(<#3%8, 3# $4#*",(/)8:<%#%3,#4#"(, ,+, 9# 0,$4(/)82,# / 104-%3+, 07%<(8 0, 3%A ",0).

5. L(-'#7(2,# ,#1", '(41#4('%, /?*#)88 / "0*#49(3%% $%"&'#363?A 0;4(<#3%2 .)(/30#.

Page 77: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

78

6. 50 A0*+ 0-3(10')#3%8 " $%"&'#33?'% 0;4(<#3%8'% *#)(2,#0,'#,1% 0 $048*1# 4(;0,? " 3%'%.

7. 5%"&'#33?# 0;4(<#3%8, $0 4(;0,# " 10,04?'% $4%38,0 4#>#63%#, 3#'#*)#330 0,$4(/)82,# 0,/#,",/#33?' %"$0)3%,#)8' – *0)02"0 "/0#.0 ",0)(.

8. 5%"&'#33?# 0;4(<#3%8, (*4#"0/(33?# *)8 4(;0,? )%730 /(',0;4(;(,?/(2,# 3# '#>1(8 (#")%, 103#730, 3# ,4#;+#,"8 /4#'8 *)8$4#*/(4%,#)&302 $0*.0,0/1% 0"30/(,#)&30.0 0,/#,().

9. M"1):7%,# «$40$+"1» $%"&'#33?A 0;4(<#3%2 (0",(/)#3%# ;#-0;4(;0,1%).

10. M"$0)3#3%# *01+'#3,0/, $04+7#33?A /('% *4+.%' "0,4+*3%61(', $0",08330 103,40)%40/(,&.

L%".4. L#10'#3*(D%% $0 "0/#4>#3",/0/(3%: ")+9#;306*#)0/02 $#4#$%"1%

1. <$+,.)C," +"DN B. A"+,$ .*&"+.,. ' %$%&$DOM," %&"*+,.G)',C, -.- DO*", )$+%&'BN,$ 'A ).P" %$+#.B'" () R.+,B$+,',"E$ +,'#C ' ,$B).

2. <$+,.&.M,"+C %&"*OE.*.,C %$,&"DB$+,', F"#.B'N, 'B,"G&"+/ ' %&$D#"A/ ).P"E$ .*&"+.,..

3. <$*OA.M,", -.- ) X,$M +)N(' #ORP" )+"E$ %$+,&$',C *"G#$)$" %'+CA$.

4. 9/D'&.M," %$*J$*NU'M +%$+$D -$AAOB'-.K''. 9 -$BK"-$BK$), B" )+"E*. +#"*O", '+%$#C($).,C *#N X,$M K"#' 'A"BB$*"#$)$" %'+CA$ – ) -#.++'R"+-$A %$B'A.B'' X,$E$ ,"&A'B.(+A. *.#"").

5. 8$+,.)#NM," R"&B$)'- %$+#.B'N + A.-+'A.#CB$M )B'A.G,"#CB$+,CL.

6. 8,&"A',"+C, R,$D/ B.%'+.BB$" ).A' %$+#.B'" %&$'()$G*'#$ *$#FB$" )%"R.,#"B'", B$ %&' X,$A D/#$ B" +,$#C-$ XQGQ"-,B/A, +-$#C-$ XQQ"-,')B/A.

7. 8,&O-,O&. *"#$)$E$ %'+CA. *$#FB. D/,C %&"*"#CB$N+B$M.

8. 8,'#C *"#$)$E$ %'+CA. *$#F"B OR',/).,C 'B*')'*O.#CGB/" $+$D"BB$+,' .*&"+.,..

9. 9.P" %$+#.B'" *$#FB$ D/,C D"(O%&"RB/A + ,$R-' (&"GB'N $&Q$E&.Q'' ' %OB-,O.K''.

Page 78: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

7910. 9.P" *"#$)$" %'+CA$ *$#FB$ D/,C .--O&.,B$ $Q$&AG

#"B$.

* * *9$ ),$&$A &.(*"#" -B'E' )B'A.B'L O).F."A/J R',.,"#"M

%&"*#.E.L,+N ,'%$)/" %&'A"&/ B.'D$#"" &.+%&$+,&.B"BB/J)'*$) *"#$)/J %'+"A – -.- 'B'K'.,')B/J, ,.- ' $,)",B/J.V*"+C F" %&')"*"B/ Q$&AO#'&$)-', -$,$&/" K"#"+$$D&.(B$%&'A"BN,C %&' %$*E$,$)-" +$$,)",+,)OLU'J )'*$) %'+"A.

Page 79: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2.(*"# 2.<&'C"&/ %'+"C

I#.). 6.<'+BC.N%&$+BF/

9 *"#$)$M %&.-,'-" %'+CA.G%&$+CD/ R.U" )+"E$ '+%$#C(OGL,+N ) *)OJ +#OR.NJ.

1. !#N '(#$F"B'N %&$+CD %&' $D&.U"B'' - *"#$)$AO %.&,GB"&O (&".#CB$AO '#' %$,"BK'.#CB$AO) $D $,%&.)-" -.-'JG#'GD$ 'BQ$&A.K'$BB/J A.,"&'.#$).

2. !#N '(#$F"B'N %&$+CD %&' $D&.U"B'' $Q'K'.#CB/J ORG&"F*"B'M - +ODS"-,.A J$(NM+,)"BB$M *"N,"#CB$+,' – B.%&'GA"&, $ %&"*+,.)#"B'' -.-'JG#'D$ *$-OA"B,$), +)"*"B'M ' ,.%.

7" '+-#LR.L,+N ' *&OE'" +#OR.' $D&.U"B'N + %&$+CD.A',B.%&'A"& ) $-.(.B'' +$*"M+,)'N ) R"AG#'D$, . ,.-F" ) +)N('+ B"$DJ$*'A$+,CL $D&.U"B'N - *"#$)$AO %.&,B"&O $ )B"+"GB'' '(A"B"B'M ) (.&.B"" +$E#.+$).BB/M ((.%#.B'&$).BB/M)%$&N*$- *"M+,)'M.

UU##""..))++++""##33??44 ""00""%%--,,))++&&:: %'+CA.G%&$+CD/ N)#N",+N )/G*"#"B'" $D&.U"B'N + %&$+CD$M. ?.- %&.)'#$, X,$ *$+,'E.",+N*)OAN +%$+$D.A':

Page 80: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

811) B.R.#CB$" %&"*#$F"B'" $,-&/).",+N '(#$F"B'"A

%&$+CD/ – «<&$PO...»;2) %&' &.+%$#$F"B'' )BO,&' ,"-+,. '(#$F"B'" %&$+CD/

)/*"#N",+N %&$%'+B/A' DO-).A' '#' %$#OF'&B/A P&'Q,$A(<23^>, L,"N%M).

<&' X,$A ) (.E$#$)$- - ,"-+,O +#$)$ «%&$+CD.», -.- %&.G)'#$, B" )/B$+',+N.

HH33%%77663377%%11 %'+CA.G%&$+CD/ J.&.-,"&'(O",+N R",-'A &.(G*"#"B'"A B. .D(.K/ %&' +&.)B',"#CB$ B"D$#CP$A $DS"A","-+,. () D$#CP'B+,)" +#OR.") – $, $*B$M ,&",' *$ %$#$)'B/A.P'B$%'+B$E$ #'+,.). 9$(A$FB/ *). $+B$)B/J ).&'.B,. $&GE.B'(.K'' +,&O-,O&/:

1) '(#$F"B'" %&$+CD/ ) %"&)$A (' "*'B+,)"BB$A) .D(.K".>-.(.BB/M ).&'.B, %&'BN, *#N '(#$F"B'N +,.B*.&,B/J%&$+CD %&' $D&.U"B'' - *"#$)/A %.&,B"&.A, $,B$P"B'N + -$G,$&/A' J.&.-,"&'(OL,+N '()"+,B$M %&$*$#F',"#CB$+,CL 'O+,$MR')$+,CL;

2) '(#$F"B'" %&$+CD/ )$ ),$&$A (&"F" – ,&",C"A) .D(.K".>-.(.BB/M ).&'.B, %&'BN, *#N '(#$F"B'N B"$&*'B.&B/J($+$D"BB/J) %&$+CD, . ,.-F" %&' %"&)/J $D&.U"B'NJ - .*&"G+.,O. 9 X,$A +#OR." %"&)/M (. 'B$E*. ' ),$&$M) .D(.K '+%$#CG(O",+N *#N '(#$F"B'N $D+,$N,"#C+,) *"#. ' A$,')$) $D&.U"GB'N + %&$+CD$M.

UU##""..))++++""##33::--&& ##""**))%%>>11++&&:: %'+CA.G%&$+CD/ N)#NL,+N:1) %"&+$B.#CB/M J.&.-,"& $D&.U"B'N. 9 ,"J +#OR.NJ, -$EG

*., - %&'A"&O, B" '()"+,B. Q.A'#'N '#' *$#FB$+,C E#.)/%&"*%&'N,'N '#' $&E.B'(.K'', +R',.",+N *$%O+,'A/A O-.G(.,C, B.%&'A"&: «2O-$)$*',"#L...», «>).F."A/M E$+%$*'B &OG-$)$*',"#C...» ' ,.%.;

2) %&"*"#CB$" R",-$" '(#$F"B'" +OUB$+,' %&$+CD/, )/&.GF"BB$", - %&'A"&O, ) O-.(.B'' ,$RB$E$ B.'A"B$).B'N ,&"DO"GA$M %&$*O-K'' (B.'A"B$).B'N A$*"#', O+#$)B$E$ B.().B'N ',.%.), "" -$#'R"+,)., -$A%#"-,.K'' ' *&.;

3) $DN(.,"#CB$" O%$A'B.B'" F"#."A/J (,&"DO"A/J) +&$G-$) )/%$#B"B'N %&$+CD/ («<&$PO $,)",',C ) ,"R"B'" ,&"J*B"M...», «<&$+'A )/+#.,C %&.M+G#'+, - 15 $-,ND&N...» ' ,.*.).

Page 81: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

826.1. <&$+BF. $F $,%&.)-" '5K$&C.J'$55/H C.,"&'.#$)

(-.,.#$3$), %&.M+N#'+,$) ' %&.) ) .*&"+ %$,"5J'.#B5$3$ (.-.(E'-.

N)(/30'+ %39#3#4+ – -('#",%,#): *%4#1,04(J'"10.0 -(/0*( "#)&"10A0-82",/#33?A '(>%35.V. 50)810/+

C/(9(#'?2 .0"$0*%3 50)810/!L+10/0*",/0 3(>#2 10'$(3%% $408/%)0 ;0)&>02 %3,#4#" 1

$40*+1D%% !(>#.0 $4#*$4%8,%8, 0-3(10'%/>%"& " ## 0;4(-D('% /A0*# 4#.%03()&302 /?",(/1% «@#)&"10A0-82",/#330# $40%-/0*",6/0: 50/0)9&#62006». J"0;0# /$#7(,)#3%# / $4#*",(/)#3302 $0*!(>%' $(,403(9#' H1"$0-%D%% $40%-/#)% "4#*",/( '()02 "#)&6"10A0-82",/#3302 '#A(3%-(D%%.

! "/8-% " %-)09#33?' $40>+ 3($4(/%,& / 3(> (*4#" 3 H1-#'$6)84( 1(,()0.( $40*+1D%%, 0,30"8<#2"8 1 "4#*",/(' '()02 "/A '#6A(3%-(D%%. W#)(#'?2 "401 $0)+7#3%8 1(,()0.0/ – 10 '(4,( "...

@ +/(9#3%#',S('#",%,#)& .#3#4()&30.0 *%4#1,04( $0 '(41#,%3.+T5J «V.40,#A3%1(»!.=. =%10)(#/

Page 82: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

836.2. 7,)", 5. %&$+BFD

$F $,%&.)-" '5K$&C.J'$55/H C.,"&'.#$)

N#3#4()&30'+ *%4#1,04+,04.0/06$40'?>)#330.0 0;E#*%3#3%8 «V.40,#A3%1(»O.X. Y"(10/02

Q0$%8:-('#",%,#): .#3#4()&30.0 *%4#1,04( $0 '(41#,%3.+!.=. =%10)(#/+

N)+;010+/(9(#'(8 .0"$09( Y"(10/(!! "00,/#,",/%% " !(>#2 $40"&;02 /?"?)(: 3 H1-#'$)84( 1(,()0.(

$40*+1D%% 3(>#.0 -(/0*(. G+*+ 4(*, #")% H,0 $0")+9%, *()&3#2>#'+ +164#$)#3%: /-(%'0/?.0*3?A 103,(1,0/ '#9*+ 3(>%'% $4#*$4%8,%8'%.

54%)09#3%#: 1(,()0. $40*+1D%% -(/0*( (4(-*#) «@4#*",/('()02 "#)&"10A0-82",/#3302 '#A(3%-(D%%») 3( 2003 .0*, H1-.UU 1, 2, 3 – ,0)&10 (*4#"(,+.

@ 3#%-'#33?' +/(9#3%#',I%4#1,04 -(/0*( G.V. I0).0/

6.3. <&$+BF. $F $,%&.)-" DE&"*',"#B5/H *$-DC"5,$) ) .*&"+ =0:6

N)(/30'+ 4#*(1,04+ %-*(,#)&",/( «B+7»5.J. !("%)&#/02

C/(9(#'(8 50)%3( J"%$0/3(!! "/8-% " #9#.0*302 $#4#4#.%",4(D%#2 $4#*$4%8,%263()0.0$)(6

,#)&>%10/, 4("$0)09#33?A 3( ,#44%,04%% "+;E#1,( O#*#4(D%%,$40>+ !(" *(,& "00,/#,",/+:<%# +1(-(3%8 0 3($4(/)#3%% / 3(> (*64#" 30,(4%()&30 -(/#4#33?A 10$%2 +74#*%,#)&3?A *01+'#3,0/ % )%6D#3-%% 3( /#*#3%# *#8,#)&30",% /0-.)(/)8#'0.0 !('% %-*(,#)&",/(.Q4(23%2 "401 $4#*",(/)#3%8 *01+'#3,0/ – 25 01,8;48 2006 .0*(.

540>+ !(" $0*,/#4*%,& $0)+7#3%# 3(",08<#.0 $%"&'(.

=(7()&3%1 1 0,*#)( MR=@ LO $0 J4)0/"102 0;)(",%M.R. Q4("%)&3%10/(

Page 83: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

846.4. 7,)", 5. %&$+BFD

$F $,%&.)-" DE&"*',"#B5/H *$-DC"5,$)

L+10/0*%,#): MR=@ LO $0 J4)0/"102 0;)(",%I.!. O#*0,0/+

C/(9(#'?2 I'%,4%2 !#3%('%30/%7!=(",08<%' $0*,/#49*(: $0)+7#3%# !(>#.0 $%"&'( 0, , U, -(

$0*$%"&: .0"$09% M.R. Q4("%)&3%10/02. ! "/8-% " %-'#3#3%8'% /+74#*%,#)&3?A *01+'#3,(A %-*(,#)&",/( % %",#7#3%#' "401( *#26",/%8 )%D#3-%% 3( *#8,#)&30",& $40>+ !(>#.0 "0.)("%8 3( $4#*6",(/)#3%# 10$%2 +1(-(33?A *01+'#3,0/ 1 1 308;48 "...

@ .)+;01%' +/(9#3%#',5.J. !("%)&#/(*

(* M"$0)3#30 3( ;)(31# */)%D()

6.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"CN%&$+BF

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::3D&.U."A+N ($D&.U.L+C) - 9.A ().A) + %&$+CD$M...... $D $,%&.)-" ) B.P .*&"+...... $ B.%&.)#"B'' ) A$M .*&"+...... $ )/+/#-" ) .*&"+ B.P"M $&E.B'(.K''...... $ +-$&"MP"M %"&"*.R" B.P"AO %$#B$A$RB$AO %&"*+,.G

)',"#L...... $ %&"*$+,.)#"B'' AB"...<&$+'A (%&$PO) 9.+ ().+)...... +$$DU',C (B.A)...... )/+#.,C (AB")...... +&$RB$ %&"*+,.)',C (A'B'+,&O)...... B"A"*#"BB$ *$#$F',C (B.ORB$G,"JB'R"+-$AO +$)",O)...... '()"+,',C (&O-$)$*+,)$ %&"*%&'N,'N) $...... %&$'BQ$&A'&$).,C A"BN $...<&$PO 9.P"E$ +$E#.+'N B....... $,%&.)-O ) .*&"+ ())"&"BB$M AB" $&E.B'(.K'')...... %&"*$+,.)#"B'" B.A...

Page 84: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

85... $(B.-$A#"B'" (E$+%$*'B. I) +...... %"&"*.RO (%&"*%&'N,'L WWW) +#"*OLU"E$ $D$&O*$).G

B'N...<&$+'A ).P"E$ +$*"M+,)'N )...... %$#OR"B''...... +-$&"MP"M $,%&.)-"...... %&"*$+,.)#"B'' *$%$#B',"#CB$M 'BQ$&A.K'' $,B$+'G

,"#CB$ (O+#$)'M %$+,.)$- %&$*O-K'')...... %&$)"*"B''...

<&$PO 9.P'J O-.(.B'M...... B. (.-#LR"B'" *$E$)$&. $... +...... B. )/*.RO +$ +-#.*. %&"*%&'N,'N... %&"*+,.)',"#L...... B. $Q$&A#"B'" *$-OA"B,$) $... (B. E$+%$*'B. I)...... B. %"&"+A$,& (#'A',$))...

JJ.. !!##$$""--""221133)),,??++55)) 00""%%--77,,&&%%""((66&&::9 +)N(' + ($D&.U"B'"A ) B.P .*&"+)...9 +$$,)",+,)'' + (&.B"" *$+,'EBO,$M *$E$)$&"BB$+,CL)...6+J$*N '( (&"(O#C,.,$) %"&"E$)$&$) %$ )$%&$+O $)...<&'B'A.N )$ )B'A.B'" (B.P" AB$E$#",B"" +$,&O*B'R"+,)$)...>R',/).N (*$#E$)&"A"BB/M ' %#$*$,)$&B/M J.&.-,"& B.G

P'J *"#$)/J +)N("M)...8$E#.+B$ (*"M+,)OLU"AO +$E#.P"B'L $ ,$AG,$ ' ,$AG,$)...

<&$+'A 9.+ B" $,-.(.,C ) #LD"(B$+,' ' (+*"#.,C ,$G,$ ' ,$G,$)...<&$+'# D/ 9.+ (%&$'BQ$&A'&$).,C)...7" A$E#' D/ 9/ (O,$RB',C)...7.*"L+C, R,$ *#N 9.+ B" $-.F",+N (.,&O*B',"#CB/A ($-.G

(.,C AB" B"D$#CPOL O+#OEO)...0/ J$,"#' D/ (%$#OR',C $, 9.+ 'BQ$&A.K'L, -.+.LUOL+N)...7.A D/#$ D/ )"+CA. F"#.,"#CB$ (%$#OR',C $, 9.+ B"$DJ$G

*'A/" E.&.B,'' $,B$+',"#CB$)...

... OD"*',"#CB$...

... B.+,$N,"#CB$...

... %$F.#OM+,., ...

... ) )'*" '+-#LR"B'N...

Page 85: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

86... D/#' D/ '+-#LR',"#CB$ D#.E$*.&B/, "+#' D/ 9/...... D/#' D/ )"+CA. %&'(B.,"#CB/ 9.A (....... D/# D/ 9.A -&.MB" $DN(.B (. )$(A$FB$" +$*"M+,)'" )...... ))'*O R&"()/R.MB/J $D+,$N,"#C+,)...

8+/#.N+C B. 9.P" %'+CA$ $,...<$()$#C," +$+#.,C+N ) X,$M +)N(' B. 9.P" EGmail +$$DU"G

B'" $,...3+B$).B'"A *#N B.+,$NU"E$ $D&.U"B'N N)#N",+N 9.P

Q.-+ $,...?.- 9.A, )"&$N,B$, '()"+,B$, ) J$*" ,"#"Q$BB$E$ &.(E$)$G

&. A"F*O ... '... (,.-$E$G,$ R'+#.)...8$*"&F.B'" O+,B/J *$E$)$&"BB$+,"M A"F*O ... ' ..., *$G

+,'EBO,/J ) J$*"..., %$()$#N", )/&.(',C B.*"F*O B....3+B$)O *#N &"P"B'N *.BB$E$ )$%&$+. $D&.(O", +$*"&F.G

B'" 9.P"M ,"#"E&.AA/ (,"#"Q$B$E&.AA/, ,"#"-+$E&.AA/, &.G*'$E&.AA/ ' ,.%.) $,... (. ] ((. %$*%'+CL)...

I#.). 7.<'+BC.N+$$FG"5'A

9 *"#$)$M %&.-,'-" %'+CA.G+$$DU"B'N '+%$#C(OL,+N )+#"*OLU'J +#OR.NJ.

1. 8$$DU"B'N $ )+"J +$D/,'NJ '#' Q.-,.J, 'A"LU'J+-$#C-$GB'DO*C +OU"+,)"BB$" (B.R"B'" *#N $+OU"+,)#"B'N*"#$)$M .-,')B$+,' (,.B. %"&)'RB/" +$$DU"B'N, %&"*%&'BNG,/" %$ 'B'K'.,')" .),$&.).

2. 8$$DU"B'NG$,)",/, B.%&.)#"BB/" .*&"+.,O ) $,)", B.%$#OR"BB$" $, B"E$ %$+#.B'". 9 B.'D$#"" &.+%&$+,&.B"BB$A+#OR." ,.-$" +$$DU"B'" +#OF', *#N %$*,)"&F*"B'N %$#OR"GB'N %'+CA. (%&'#$F"BB/J - B"AO A.,"&'.#$) '#' *$-OA"BG,$)), . ,.-F" *#N '(#$F"B'N +$%O,+,)OLU"M 'BQ$&A.K'' ('BGQ$&A.K'', 'A"LU"M $,B$P"B'" - ,"A" *.BB$E$ %'+CA.).

9 &N*" +#OR.") %'+CA.G+$$DU"B'N A$EO, B.%&.)#N,C+N ,&"G,C'A #'K.A – - %&'A"&O, "+#' *#N &.(&"P"B'N -.-$E$G#'D$

Page 86: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

87)$%&$+., (.,&$BO,$E$ ) %$+#.B'', ,&"DO",+N )A"P.,"#C+,)$ +$+,$&$B/.

UU##""..))++++""##33??44 ""00""%%--,,))++&&:: %'+CA.G+$$DU"B'N N)#N",+N)/*"#"B'" $D&.U"B'N. ?.- %&.)'#$, X,$ *$+,'E.",+N *)OAN+%$+$D.A':

1) B.R.#CB$" %&"*#$F"B'" $,-&/).",+N +#$)$A «8$$DGU.L...» («8$$DU."A...»);

2) %&' &.+%$#$F"B'' )BO,&' ,"-+,. O-.(.B'" B. J.&.-,"&%'+CA. )/*"#N",+N %&$%'+B/A' DO-).A' '#' %$#OF'&B/AP&'Q,$A (833@_W:0, N""SR)Q).

<&' X,$A ) (.E$#$)$- - ,"-+,O +#$)$ «+$$DU"B'"», -.-%&.)'#$, B" )/B$+',+N.

HH33%%77663377%%11 %'+CA.G+$$DU"B'N B" )+"E*. J.&.-,"&'(O",G+N R",-'A &.(*"#"B'"A B. .D(.K/. 3DS"A ,"-+,. ) D$#CP'BG+,)" +#OR.") +$+,.)#N", *$ %$#$)'B/ A.P'B$%'+B$E$ #'+,..9$(A$FB/ +#"*OLU'" ).&'.B,/ $&E.B'(.K'' +,&O-,O&/%$+#.B'N:

1) -&.,-$" '(#$F"B'" +O,' +$$DU"B'N ) %"&)$A .D(.K" ''(#$F"B'" +$%O,+,)OLU"M 'BQ$&A.K'' – )$ ),$&$A ' %$G+#"*OLU'J .D(.K.J;

2) &.()"&BO,$" '(#$F"B'" +O,' +$$DU"B'N ) $*B$AG*)OJ B.GR.#CB/J .D(.K.J ' '(#$F"B'" +$%O,+,)OLU"M 'BQ$&A.K'' – )%$+#"*OLU'J .D(.K.J;

3) &.()"&BO,$" '(#$F"B'" +O,' +$$DU"B'N ) $*B$AG*)OJB.R.#CB/J .D(.K.J ' $K"B-. (%$N+B"B'") .),$&$A (B.R'A$+,'+$$DU"BB$M 'BQ$&A.K'' *#N %$&N*-. ' +$*"&F.B'N *"#$)$M.-,')B$+,'.

3+$D"BB$+,CL +$*"&F.B'N $,)",B$E$ %'+CA.G+$$DU"B'NN)#N",+N $DN(.,"#CB$" O%$A'B.B'" $ %$#OR"B'' %$+#.B'N .*G&"+.,. (B"&"*-$ – +$ ++/#-$M B. *.,O ' B$A"&). ?.- %&.)'#$,(B.R',"#CB.N R.+,C %'+CA.G+$$DU"B'N %&' X,$A $,)$*',+N$K"B-" %$#OR"BB$M 'BQ$&A.K''.

[,$ -.+.",+N %"&)'RB/J +$$DU"B'M, ,$ *#N 'J +$*"&F.B'NB.'D$#"" J.&.-,"&B$ R",-$" ' N+B$" '(#$F"B'" +O,' +$$DU."GA$M 'BQ$&A.K''. <&' X,$A %$&N*$- '(#$F"B'N A$F", $+OU"G+,)#N,C+N $,B$+',"#CB$ +)$D$*B$.

Page 87: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

887.1. 6$$FG"5'" ) +)A(' + 5.C"&"5'"C .*&"+.,.

%"&"+C$,&",B +$*"&4.5'" *"M+,)DOG"3$ *$3$)$&. $ +$,&D*5'E"+,)"

N#3#4()&30'+ '#3#*9#4+,04.0/0.0 *0'( «B:1"»R.X. Z,#23;#4.+

R30.0+/(9(#'?2 .0"$0*%3 Z,#23;#4.!! 0,/#, 3( !(># 0;4(<#3%# "00;<(:, 7,0 / 3(",08<## /4#'8

4+10/0*",/0 $4#*$4%8,%8 $0)(.(#, 3#D#)#"00;4(-3?' $#4#"'0,4$048*1( 0$)(,? $0 "0.)(>#3%: 0 $0",(/1(A $40*+1D%% % /-(%'3?A4("7#,(A 3( 2003 .0*. 54%.)(>(: !(" /#43+,&"8 1 0;"+9*#3%: H,06.0 /0$40"( $4% $0*.0,0/1# $40#1,( "0.)(>#3%8 3( 2004 .0*.

@ $07,#3%#',Q0''#47#"1%2 *%4#1,04 F(;4%1% «L+""1(8 0;+/&»J.@. 54%>/%3(

7.2. 7,)", 5. +$$FG"5'" ) +)A(' + 5.C"&"5'"C .*&"+.,.%"&"+C$,&",B +$*"&4.5'" *"M+,)DOG"3$ *$3$)$&.

$ +$,&D*5'E"+,)"

Q0''#47#"10'+ *%4#1,04+F(;4%1% «L+""1(8 0;+/&»J.@. 54%>/%302

N)+;010+/(9(#'(8 J1"(3( @,(3%")(/0/3(!J,1)%1(8"& 3( $09#)(3%#, /?4(9#330# !('% / $4#*?*+<#'

$%"&'#, 3($4(/)8: / !(> (*4#" $40#1, "0.)(>#3%8 0 $0",(/1(A$40*+1D%% % /-(%'3?A 4("7#,(A 3( 2006 .0*.

54%)09#3%#: «540#1, "0.)(>#3%8...» / H)#1,40330' /%*#, 3( CD,%3/. U 700/1, ,0)&10 (*4#"(,+, 103F%*#3D%()&30.

@ .)+;01%' $07,#3%#',N#3#4()&3?2 '#3#*9#4 ,04.0/0.0 *0'( «B:1"»R.X. Z,#23;#4.

Page 88: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

897.3. 6$$FG"5'" ) +)A(' + %&"*+,.)#"5'"C

%#.5$)$M $,E",5$M *$-DC"5,.J''

=(7()&3%1+ +$4(/)#3%8 "0;",/#3302 ;#-0$("30",%10'$(3%% «I4(.'#,())";?,»=.M. [0)0*D0/+

54#*",(/)8: $4#*)09#3%8 $0 "0/#4>#3",/0/(3%: "%",#'?%3F04'(D%03302 ;#-0$("30",% *#8,#)&30",% F%)%()( U 1 10'6$(3%% 3( 2006 .0*.

54%)09#3%#: «54#*)09#3%8...» / H)#1,40330' /%*#, 3( CD,%3/. @J/5432, ,0)&10 (*4#"(,+, *)8 0.4(3%7#330.0 $0)&-0/(3%8.50*)#9%, /0-/4(,+.

=(7()&3%1 F%)%()( U1P.J. @/0)&"1%2

=(7()&3%1 .4+$$? %3F04'(D%03302 ;#-0$("30",% F%)%()(N.K. Z%>10/(

7.4. 7,)", 5. +$$FG"5'" ) +)A(' + %&"*+,.)#"5'"C %#.5$)$M $,E",5$M *$-DC"5,.J''

=(7()&3%1+ F%)%()( U110'$(3%% «I4(.'#,())";?,»P.J. @/0)&"10'+

!?"?)(: -('#7(3%8 1 $4#*)09#3%8' $0 "0/#4>#3",/0/(3%:"%",#'? %3F04'(D%03302 ;#-0$("30",% *#8,#)&30",% F%)%()(U 1 10'$(3%% 3( 2004 .0*. 54#*)(.(: +7#",& %A "0*#49(3%# $4%4(-4(;0,1# $)(3( $0 0;#"$#7#3%: %3F04'(D%03302 ;#-0$("30",%.

54%)09#3%#:1. «S('#7(3%8...», 3( 6 )%",(A, ,0)&10 (*4#"(,+, 103F%*#3D%()&30.2. J;4(-#D 0F04')#3%8 «5)(3(...», 3( 2 )%",(A, ,0)&10 (*4#"(,+.

S('#",%,#)& 3(7()&3%1( +$4(/)#3%8"0;",/#3302 ;#-0$("30",% 10'$(3%% «I4(.'#,())";?,»Q.B. @+410/

Page 89: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

907.5. 2"-$C"5*D"C/" K$&CD#'&$)-'

*#A %'+"CN+$$FG"5'M

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::8$$DU.L (+$$DU."A) 9.A ().A)...... $ (,$AG,$ ' ,$AG,$)...... $D 'A")P"A A"+,$...... $D '(A"B"B'NJ )...... $ B"$DJ$*'A$+,'...... $ Q.-,.J...... $ %&"*%&'BN,/J B.A' A"&.J %$...... $ %&"*).&',"#CB/J &"(O#C,.,.J...... $ *$+,'F"B'' $-$BR.,"#CB$M *$E$)$&"BB$+,' +...<&"*+,.)#NL...... +)"*"B'N $...... %&$"-, (%#.B., %&$E&.AA/)...... %&"*#$F"B'N $...... %"&"R"BC...... A.,"&'.#/...... $,R", $...... .-,...... *$-#.* $...7.%&.)#NL...... O-.(.B'N $...... &.+%$&NF"B'"...... )/%'+-O '( %&'-.(....... -$%'L *'&"-,')/...... X-("A%#N& +$E#.P"B'N...... &"P"B'"...... %&$,$-$#...... &"($#LK'L...9/+/#.L...... %&.M+G#'+,...... -.,.#$E...... Q$&AO#N&...... %&"M+-O&.B,...... $%'+.B'"...... *$-OA"B,.K'L...

Page 90: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

91JJ.. !!##$$""--""221133)),,??++55)) 00""%%--77,,&&%%""((66&&::8$$DU."A - 9.P"AO +)"*"B'L, R,$...7.%&.)#N"A *#N '+%$#C($).B'N ) &.D$,"...9/+/#.L *#N &O-$)$*+,). ) %$)+"*B")B$M *"N,"#CB$+,'...<&"*+,.)#NL )$ '+%$#B"B'" 9.P'J O-.(.B'M...!$)$*'A *$ +)"*"B'N &O-$)$*+,). 9.P"M -$A%.B''...? +)"*"B'L 9.P"E$ &O-$)$*+,). +$$DU."A $...

8R',."A +)$'A *$#E$A +$$DU',C...<$#.E."A B"$DJ$*'A/A B.%&.)',C ) 9.P .*&"+...6A""A R"+,C %&"*+,.)',C...7.A *$+,.)#N", $+$D$" O*$)$#C+,)'" +$$DU',C 9.A...0/ '+J$*'A '( B.+,$N,"#CB$M B"$DJ$*'A$+,' %&"*$+,.G

)',C ) 9.P" &.+%$&NF"B'"...Y '(/+-.# )$(A$FB$+,C *#N ,$E$, R,$D/ B"(.A"*#',"#CB$

)/+#.,C 9.A...

I#.). 8.<'+BC.N(.%&$+/

8 %'+CA.G(.%&$+., -.- %&.)'#$, B.R'B.",+N $R"&"*B$M«K'-#» *"#$)$M .-,')B$+,', $E&.B'R"BB/M &.A-.A' -$B-&",B$GE$ +$E#.P"B'N (*$E$)$&.). <'+CA$G(.%&$+ ) X,'J +#OR.NJ )/%$#GBN", &$#C «+,.&,"&.» X,$E$ %&$K"++.. 3+B$)B.N "E$ K"#C – %$DOG*',C .*&"+.,. - %&"*$+,.)#"B'L ) &.+%$&NF"B'" .),$&. B"$DJ$G*'A$M 'BQ$&A.K'', -.+.LU"M+N O+#$)'M %&"*+,$NU"M +*"#-'.

7"+-$#C-$ &"F" (.%&$+ '+%$#C(O",+N *#N %$#OR"B'N +%"K'GQ'R"+-$M 'BQ$&A.K'' (B.%&'A"&, 'BQ$&A.K'', +$*"&F.U"M+)"*"B'N +#OF"DB$E$ '#' -$AA"&R"+-$E$ (B.R"B'N ' %$,$AO %&"G*$+,.)#N"A$M *#N %$#C($).B'N + '()"+,B/A' $E&.B'R"B'NA').

@@::33?? 22,,11((++5599 $$%%11((&&,, $$""**22""33""((66&& ''11$$%%""##""((1. 6(#.E.M," +O,C (.%&$+. %&"*"#CB$ N+B$ ' R",-$.2. 7'-$E*. B" O-.(/).M," ) (.%&$+" %&"*"#CB$" (B.R"B'"

K"B/, -$,$&OL )/ ) %&'BK'%" E$,$)/ (.%#.,',C (. ,O '#''BOL %&$*O-K'L – ) %&$,')B$A +#OR." )/ *$#FB/ $%.+.,C+N

Page 91: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

92,$E$, R,$ ).P %$+,.)U'- «)(*O",» K"B/ -.- &.( *$ O-.(.BB$E$).A' O&$)BN.

3. 3D+OF*.N O+#$)'N %&"*+,$NU"E$ (.-.(., %&$N)#NM,"E'D-$+,C ' $+A$,&',"#CB$+,C. 7" (.E$BNM," ) OE$# +)$"E$ *"G#$)$E$ %.&,B"&., B$ %&' X,$A )+"E*. $+,.)#NM," ' +"D" A"+,$*#N A.B")&..

4. <&$N)'," %$*R"&-BO,OL $DN(.,"#CB$+,C ' %$+#"*$).G,"#CB$+,C ) %&$K"++" )"*"B'N *.#CB"MP"M %"&"%'+-' %$ %$)$G*O (.-.(.. 3,)"R.M," B. )+,&"RB/" +$$DU"B'N D"( %&$A"*#"GB'N, B$ %&' X,$A *"&F',"+C -$B,"-+,B$E$ «Q.&).,"&.», + ,"A,R,$D/ .*&"+., B" A$E B.)N(.,C ).A +)$' O+#$)'N.

5. 9B" (.)'+'A$+,' $, J$*. %"&"%'+-' +$J&.BNM," "" ,$B&$)B/A ' *&OF"#LDB/A – $, B.R.#. ' *$ -$BK.. <$*$DB/A $DG&.($A E$&.(*$ %&$U" +-#$B',C %$+,.)U'-. B. +)$L ,$R-O (&"GB'N – *$D',C+N O+,O%-' ) K"B", O+-$&',C +&$- %$+,.)-' ' ,.%.

3DU'M %$&N*$- )"*"B'N %"&"%'+-' %$ %$)$*O (.%&$+.%&$*O-K'' %&"*%$#.E.",:

CC.. MM,,:: ''116611''<<&&6611::1. V.%&$+ B. -.,.#$E (%&.M+G#'+,).2. 3,)", B. %$#OR"B'" -.,.#$E. (%&.M+G#'+,.).3. V.%&$+ B. -$B+O#C,.K'L %$ %$)$*O )/D$&. %&$*O-K''.4. 3,)", %$ ',$E.A -$B+O#C,.K''.5. V.%&$+ B. %&"*$+,.)#"B'" $D&.(K. %&$*O-K''.6. 3,)", %$ ',$E.A '(OR"B'N %&"*$+,.)#"BB$E$ $D&.(K..7. V.%&$+ B. .%&$D.K'L ,$).&. (O+#OE').8. 3,)", %$ ',$E.A .%&$D.K''.9. V.%&$+ B. &"-$A"B*.K'' %$ O+#$)'NA +*"#-' ((.-#LR"G

B'N *$E$)$&.).10. 3,)", B. %$#OR"BB/" &"-$A"B*.K''.11. V.%&$+ B. %&"*$+,.)#"B'" $+$D/J O+#$)'M (#CE$,, +-'*$-,

*'+-$B,. ' %&.).12. 3,)", B. 'BQ$&A.K'L $,B$+',"#CB$ $+$D/J O+#$)'M.13. V.%&$+ B. %$#OR"B'" %&$"-,. *$E$)$&. ()'(', %&"*+,.G

)',"#N %$+,.)U'-. '#' %&'"(* ) "E$ $Q'+).14. 3,)", B. %$#OR"BB/M %&$"-, *$E$)$&..15. V.-#LR"B'" +$E#.P"B'N (%$*%'+.B'" *$E$)$&.) '#' $,G

-.( $, (.-.(..

Page 92: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

93JJ.. MM,,:: $$""##3311((;;&&6611::1. 3,%&.)-. «#'+,-. + %&')",$A» (%'+CA. %&NA$M %$R,$)$M

&.++/#-', &"-#.AB$E$ $DSN)#"B'N ' ,.%.).2. 3,%&.)-. 'BQ$&A.K'$BB$E$ %'+CA..3. 3,%&.)-. -.,.#$E. (%&.M+G#'+,.).4. <&"*$+,.)#"B'" -$B+O#C,.K''.5. <&"*$+,.)#"B'" $D&.(K. %&$*O-K''.6. 3,%&.)-. 'A'*F")$E$ %'+CA..7. <&"*$+,.)#"B'" .%&$D.K'' %&$*O-K''.8. <&"*$+,.)#"B'" &"-$A"B*.K'M.9. <&"*$+,.)#"B'" 'BQ$&A.K'' $D $+$D/J O+#$)'NJ +*"#-'.10. 3,%&.)-. %&$"-,. *$E$)$&..

8.1. P.%&$+ 5. %$#DE"5'" +)"*"5'M +#D4"F5$3$ (-$CC"&E"+-$3$) H.&.-,"&.

N#3#4()&30'+ 103",4+1,04+-(14?,0.0 (1D%03#430.0 0;<#",/( «!0*04#"+4"»M.G. \#)3010/+

54#*",(/)8: -($40" 3( $0)+7#3%# +",(30/)#33?' $048*10'"/#*#3%2 0 ,(1,%106,#A3%7#"1%A A(4(1,#4%",%1(A 0$?,30.0 0;4(-6D( %-*#)%8 «R04"102 9+161» *)8 $0*.0,0/1% 1 $40/#*#3%: #.0$)(30/?A $0)#/?A %"$?,(3%2.

540>+ !(" "00;<%,& 0 "401(A $0)+7#3%8 -($4(>%/(#'02 %36F04'(D%% / /0-'0930 ;0)## 1040,1%# "401%.

J"30/(3%#: $40.4(''( $0)#/?A %"$?,(3%2 %-*#)%8, +1(-(3%#.)(/30.0 %39#3#4( -(/0*( 0, 12.10.2003 .. U L6107/%.

=(7()&3%1 %"$?,(,#)&30.0 0,*#)(-(/0*( «N%*40H3#4.#,%1(»B.5. !040;&#/

Page 93: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

948.2. 7,)", 5. (.%&$+ $ %$#DE"5'' +)"*"5'M +#D4"F5$3$ (-$CC"&E"+-$3$) H.&.-,"&.

I%4#1,04+-(/0*( «N%*40H3#4.#,%1(»Q.K. N4(/1%3+Q0$%8:3(7()&3%1+ %"$?,(,#)&30.0 0,*#)( -(/0*(B.5. !040;&#/+

! "00,/#,",/%% " !(>%' -($40"0' -( $0*$%"&: .0"$0*%3(B.5. !040;&#/( /?"?)(: $#4#7#3& ,(1,%106,#A3%7#"1%A A(4(1,#64%",%1 0$?,30.0 0;4(-D( %-*#)%8 «R04"102 9+161». J;4(<(:!(># /3%'(3%# 3( 103F%*#3D%()&3?2 A(4(1,#4 +1(-(3302 %36F04'(D%%.

54%)09#3%#: «5#4#7#3&...», 1 ;40>:4( 3( 12 )%",(A, ,0)&10/,040'+ (*4#"(,+, 103F%*#3D%()&30.

50'0<3%1 .#3#4()&30.0 103",4+1,04( SVJ «!0*04#"+4"»N.=. V3*4##/(

8.3. P.%&$+ %$ D,$E5"5'O $,*"#B5/H )$%&$+$) +#D4"F5$N*"#$)$M .-,')5$+,'

=(7()&3%1+ ",(3D%% =%93%2 T(.%)62L.5. R+9%7#310/+

=($4(/)8: / !(> (*4#" -($40" 0 $048*1# ")#*0/(3%8 7#4#-",(3D%: =%93%2 T(.%) / $#4%0* " 1 $0 31 (/.+",( 2006 .0*( ;0)&6>#.4+-3?A "0",(/0/. J,/#, $40>+ $4#*",(/%,& 1 15 %:)8 "... $0")#*+:<#2 F04'#: 30'#4 $0 $048*1+, 30'#4 "0",(/(, *(,( $406A09*#3%8 "0",(/(, /4#'8 $40A09*#3%8 "0",(/(, $4#*$0)(.(#'?2/#" "0",(/(, A(4(1,#4 $#4#/0-%'0.0 .4+-(.

J"30/(3%#: $4%1(- 3(7()&3%1( C4()&"102 9#)#-302 *040.%0, 3.7.2006 .. U 252, «@;043%1 F04' 0,7#,3?A *01+'#3,0/»,%3/. U 40/*"$.

S('#",%,#)& 3(7()&3%1(C4()&"102 9#)#-302 *040.%R.V. R(1##/(

Page 94: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

958.4. 7,)", 5. (.%&$+ %$ D,$E5"5'O $,*"#B5/H )$%&$+$)

+#D4"F5$N*"#$)$M .-,')5$+,'

S('#",%,#): 3(7()&3%1(C4()&"102 9#)#-302 *040.%R.V. R(1##/02

! "00,/#,",/%% " !(>%' -($40"0' $4#*",(/)8: "/#*#3%8 0$048*1# ")#*0/(3%8 7#4#- ",(3D%: =%93%2 T(.%)62 ;0)&>#.4+-63?A "0",(/0/ / $#4%0* " 1 $0 31 (/.+",( "... $0 +",(30/)#3302F04'#.

54%)09#3%#: «@/#*#3%8...» 3( 1 )%",#, H1-.U 1 – (*4#"(,+,H1-.U 2 – / *#)0.

=(7()&3%1 ",(3D%% =%93%2 T(.%)62L.5. R+9%7#310/

N)(/3?2 *%"$#,7#4 ",(3D%%@.I. N04;(,0/(

8.5. 2"-$C"5*D"C/" K$&CD#'&$)-'*#A %'+"CN(.%&$+$)

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::... %&"*+,.)#NL (.%&$+...... B.%&.)#NL (.%&$+...... (.%&$+',C O 9.+ +#"*OLUOL 'BQ$&A.K'L...... $D&.,',C+N - ).A + (.%&$+$A $...

JJ.. !!##$$""--""221133)),,??++55)) 00""%%--77,,&&%%""((66&&::0/ '+%/,/)."A B.+OUBOL B"$DJ$*'A$+,C (.%&$+',C

O 9.+...3D+,$N,"#C+,). %$DOF*.L, B.+ B.%&.)',C ) 9.P .*&"+

(.%&$+ $...2O-$)$*+,)$ $&E.B'(.K'' %$&OR'#$ AB" $D&.,',C+N - ).A

+ (.%&$+$A $...3, 'A"B' ' %$ %$&OR"B'L *'&"-,$&. %&"*%&'N,'N B.%&.)#NL

9.A (.%&$+ $...

Page 95: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

96

I#.). 9. <'+BC.N(.A)#"5'A

9 *"#$)$M %&.-,'-" %'+CA.G(.N)#"B'N $D/RB$ '+%$#C(OGL,+N ) +#OR.NJ, -$E*. ,&"DO",+N:

1. 6(#$F"B'" $Q'K'.#CB$M %$('K'' $&E.B'(.K'' (&O-$G)$*+,). $&E.B'(.K'') %$ ,$AO '#' 'B$AO )$%&$+O, (.,&.E').LGU"AO 'B,"&"+/ $&E.B'(.K'' ' $*B$)&"A"BB$ N)#NLU"AO+N+$K'.#CB$ (B.R'A/A *#N $DU"+,)"BB$+,'. 3D/RB$ &.+%&$+,G&.BN",+N ) Q$&A" &.()"&BO,$E$ $D&.U"B'N *#N 806.

2. ?&.,-$" $Q'K'.#CB$" (.N)#"B'" $ B.A"&"B'NJ $, 'A"B'$&E.B'(.K''.

3+$D"BB$+,CL $Q$&A#"B'N %'+CA.G(.N)#"B'N N)#N",+N)/*"#"B'" -#LR")$M %$ +A/+#O Q$&AO#'&$)-' – «VWY9;YG:0» '#' «KL"*&"M"0.& 3)P/%I-» – %&$%'+B/A' DO-).A' '%$#OF'&B/A P&'Q,$A. 8#$)$ «(.N)#"B'"» A$F", D/,C )/B"G+"B$ ) (.E$#$)$- - ,"-+,O.

HH33%%77663377%%11 %'+CA.G(.N)#"B'N %&"*%$#.E.", R",-$" &.(*"G#"B'" B. .D(.K/. 9 %"&)$A '( B'J -$&$,-$ '(#.E.L,+N A$,')/%'+CA"BB$E$ $D&.U"B'N, %$+#" R"E$ +#"*O", -#LR").N Q$&AOG#'&$)-., %&"*).&NLU.N +$*"&F.B'" +$D+,)"BB$ (.N)#"B'N.9$ ),$&$A ' %$+#"*OLU"A .D(.K.J '(#.E.",+N $Q'K'.#CB.N%$('K'N $&E.B'(.K'' %$ -$B-&",B$AO )$%&$+O.

9 (.)'+'A$+,' $, (B.R'A$+,' )$%&$+. $DS"A %'+CA.G(.N)G#"B'N A$F", +$+,.)#N,C *$ $*B$E$ A.P'B$%'+B$E$ #'+,.. 7"G$DJ$*'A/" +%&.)$RB/" A.,"&'.#/ $D/RB$ %&'#.E.L,+N - %$G+#.B'L, $ R"A ) $DN(.,"#CB$A %$&N*-" *"#.",+N +$$,)",+,)OLGU.N ++/#-..

UU##""..))++++""##33::--&& ##""**))%%>>11++&&:: %'+CA.G(.N)#"B'N N)#NL,+N:1) %"&+$B.#CB/M J.&.-,"& $D&.U"B'N - .*&"+.,O – %$ Q.G

A'#'' (&"F" – 'A"B' ' $,R"+,)O), + O-.(.B'"A "E$ *$#FB$+,';2) )"+CA. ,U.,"#CB/M )/D$& Q$&AO#'&$)$-, &.(SN+BNLG

U'J ' *",.#'('&OLU'J +O,C (.N)#"B'N ()$ '(D"F.B'" B")"&GB$E$ '#' *)$M+,)"BB$E$ 'J ,$#-$).B'N);

3) )/+$-.N OD"*',"#CB$+,C.

Page 96: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

979.1. P.A)#"5'" ) +)A(' + 5"5.*#"4.G'C $+)"G"5'"C

*"A,"#B5$+,' $&3.5'(.J'' ) 60=

N#3#4()&30'+ $40*:"#4+,#)#/%-%03302 10'$(3%% «T!6L+"&»!.X. @('"033%10/+

C/(9(#'?2 !)(*%'%4 X4&#/%7!! "/8-% " $08/%/>%'%"8 / 4#.%03()&3?A "4#*",/(A '(""0/02

%3F04'(D%% "00;<#3%2 0 3#%-;#930' ;(3140,",/# 3(>#.0$4#*$4%8,%8 0, %'#3% % $0 $04+7#3%: #.0 4+10/0*",/( +$0)306'07#3 -(8/%,& 0 3#"0",08,#)&30",% % 3#*0",0/#430",% $0*0;3?A"/#*#3%2.

=($4(/)8#' !(' *01+'#3,?, $0*,/#49*(:<%# $40730",& F%63(3"0/0.0 $0)09#3%8 3(>#.0 $4#*$4%8,%8, ( ,(19# '(,#4%()?,"/%*#,#)&",/+:<%# 0 3#*0;40"0/#",30",% 4("$40",4(3%,#)#2 %36F04'(D%%, 07#438:<#2 % %"1(9(:<#2 *#)0/+: 4#$+,(D%: #.04+10/0*",/(.

54%)09#3%#:1. =0,(4%()&30 -(/#4#33(8 10$%8 0,7#,( 0; %,0.(A *#8,#)&306

",% $(#/0.0 %3/#",%D%0330.0 F03*( «S0)0,02 4+;)&» -( 1 1/(4,()2003 .0*(.

2. J;4(<#3%# .#3#4()&30.0 '#3#*9#4( 5MO «S0)0,02 4+;)&»I.N. T4%F030/( 1 /1)(*7%1(' (3( /%*#01(""#,#, %3/. U...).

3. R(,#4%()?, "/%*#,#)&",/+:<%# 0 3#*0;40"0/#",30",% 4("6$40",4(3%,#)#2 %3F04'(D%%, 07#438:<#2 % %"1(9(:<#2 *#)06/+: 4#$+,(D%: #.0 4+10/0*",/(, 3( 24 )%",(A.

!"# $4%)09#3%8 ,0)&10 (*4#"(,+.

J, %'#3% % $0 $04+7#3%: 4+10/0*",/( $4#*$4%8,%8,S('#",%,#)& .#3#4()&30.0 '#3#*9#4($0 "/8-8' " 0;<#",/#330",&:5MO «S0)0,02 4+;)&»=.K. =#F#*0/(

Page 97: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

989.2. 7,)", 5. (.A)#"5'" ) +)A(' + 5"5.*#"4.G'C $+)"G"5'"C *"A,"#B5$+,' $&3.5'(.J'' ) 60=

N#3#4()&30'+ '#3#*9#4+$(#/0.0 %3/#",%D%0330.0 F03*( «S0)0,02 4+;)&»I.N. T4%F030/+

N)+;010+/(9(#'?2 I'%,4%2 N#34%A0/%7!@00;<(:, 7,0 $#4#*(33?# / "00,/#,",/%% " !(>%' $04+7#3%6

#' *01+'#3,? % '(,#4%()? 0 *#2",/%,#)&30' "0",083%% *#) 3(/0-.)(/)8#'0' !('% $4#*$4%8,%% 3('% $0)+7#3?. ! 3(",08<##/4#'8 " +1(-(33?'% '(,#4%()('% $40/0*%,"8 0$#4(,%/3(8 4(;0,($0 $0*.0,0/1# 1 /?$+"1+ %A / HF%4 / "('0# ;)%9(2>## /4#'8.

@ 3#%-'#33?' +/(9#3%#',N#3#4()&3?2 $40*:"#4,#)#/%-%03302 10'$(3%% «T!6L+"&»!.X. @('"033%10/

9.3. P.A)#"5'" $ 5.C"&"5'AH

S('#",%,#): *%4#1,04( $0 ";?,+3(+7306$40%-/0*",/#330.0 0;E#*%3#3%8 «V-0, $):"»O.S. Q%4##/+

R30.0+/(9(#'?2 O#*04 S(A(40/%7!=(",08<%' -(8/)#3%#' 8 %'#: 7#",& $0*,/#4*%,& 3('#4#3%#

3(>#.0 $4#*$4%8,%8 $40*0)9(,& $)0*0,/0430# "0,4+*3%7#",/0 "=5J «V-0, $):"». R%3+/>%2 .0* 3(.)8*30 $40*#'03",4%40/()3()%7%# + 3(>%A 04.(3%-(D%2 -3(7%,#)&30.0 $0,#3D%()( *)8 HF6F#1,%/30.0 % /-(%'0/?.0*30.0 /-(%'0*#2",/%8.

@ $07,#3%#',S('#",%,#)& .#3#4()&30.0 *%4#1,04(-(/0*( «R030)%,» $0 '(41#,%3.+R.@. 5#,40/

Page 98: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

999.4. 7,)", 5. (.A)#"5'" $ 5.C"&"5'AH

S('#",%,#): .#3#4()&30.0 *%4#1,04(-(/0*( «R030)%,» $0 '(41#,%3.+R.@. 5#,40/+

I0",0$07,#33?2 R(41 @('+%)0/%7!!(># -(8/)#3%# 0 3('#4#3%% -(/0*( «R030)%,» $40*0)9(,&

"0,4+*3%7(,& " 3(>%' $4#*$4%8,%#' /0"$4%38,0 ## 4+10/0*",/0'% '302 )%730 " 7+/",/0' .)+;010.0 +*0/)#,/04#3%8. R? /?"010 D#63%' $4073?# *#)0/?# % *4+9#"1%# "/8-%, ")09%/>%#"8 '#9*+ 3(6>%'% 04.(3%-(D%8'% / $0")#*3%# .0*?, %, "0 "/0#2 ",0403?, /?4(69(#' "/0# ",4#')#3%# % / *()&3#2>#' *#)(,& /"# *)8 ,0.0, 7,0;?3(>% $(4,3#4"1%# /-(%'00,30>#3%8 ",(30/%)%"& #<# ;0)## 14#$61%'% % $40*+1,%/3?'%.

J",(:"& %"14#33# !(>,O.S. Q%4##/ (3( ;)(31# *0)930",30.0 )%D()

9.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"CN(.A)#"5'M

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::... O%$#B$A$R"B (O%$#B$A$R"B/) (.N)',C...... $ B.A"&"B'' &O-$)$*+,)....... $ %#.B.J %&"*%&'N,'N...... $ +,&"A#"B'' B.P"M $&E.B'(.K''...... $ F"#.B'' *'&"-K'' OR&"F*"B'N...... 'A"L ('A""A) R"+,C +*"#.,C +#"*OLU"" (.N)#"B'"...... $,B$+',"#CB$...... ) +)N(' +...... -.+.LU""+N ...... %$ %$)$*O...

5. <"L"*&%I.*-&U. O",MK*%,"/H%:9 +)N(' + %$N)#"B'"A ) +&"*+,).J A.++$)$M 'BQ$&A.K''

+)"*"B'M $ N-$D/ 'A"LU'J A"+,$ (#$O%$,&"D#"B'NJ...>R',/).N J.&.-,"& +#$F')P'J+N )(.'A$$,B$P"B'M A"FG

*O B.P'A' $&E.B'(.K'NA'...

Page 99: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

100<$+-$#C-O %&"*%&'BN,/" &.B"" B.P"M -$A%.B'"M O+'#'N

B" )$(/A"#' *$#FB$E$ *"M+,)'N, ...6+J$*N '( *$#E$)&"A"BB/J 'B,"&"+$) -$&%$&.K''...8$(B.).N +)$L $,)",+,)"BB$+,C %"&"* B.P'A' *"#$)/A'

%.&,B"&.A'...2O-$)$*+,)ON+C )/+P'A' K"#NA'...

... $Q'K'.#CB$ (.N)#NL +#"*OLU""...

... +R',."A +)$'A *$#E$A $,-&/,$ ' B"*)O+A/+#"BB$ (.N)',C+#"*OLU""...

... '+J$*'A '( B"$DJ$*'A$+,' &"P',"#CB$ (.N)',C $...

... X,$ %$DOF*.", A"BN $D&.,',C+N - P'&$-$M $DU"+,)"BGB$+,' +$ +#"*OLU'A (.N)#"B'"A...

... ) X,$M +',O.K'' B.A B" $+,.",+N B'R"E$ 'B$E$, -&$A"-.- "U" &.( %OD#'RB$ (.N)',C $...

... B.+,$NU"" (.N)#"B'" $,&.F.", ,$R-O (&"B'N )+"E$ -$#G#"-,'). %&"*%&'N,'N...

I#.). 10. <'+BC.N%$*,)"&4*"5'A

9 *"#$)$M %&.-,'-" '+%$#C($).B'" %'+"AG%$*,)"&F*"B'MN)#N",+N *$+,.,$RB$ &.+%&$+,&.B"BB/A. 3+B$)B$" B.(B.R"B'",.-'J %'+"A – %$*,)"&*',C .*&"+.,O %$#OR"B'" $, B"E$ +$$,G)",+,)OLU"M 'BQ$&A.K'' (-.- %&.)'#$, ) )'*" *"#$)$E$ %'+CGA. ' %&'#.E."A/J - %$+#.B'L *$-OA"B,$)). ?&$A" ,$E$, )$ AB$GE'J +#OR.NJ O-.(.BB/" %$+#.B'N +#OF., *#N %$*,)"&F*"B'N E$G,$)B$+,' .),$&. - +$)"&P"B'L ,"J '#' 'B/J &.B"" +$E#.+$).BGB/J *"M+,)'M.

<'+CA.G%$*,)"&F*"B'N, ) %&'BK'%", %&.)$A"&B$ &.+G+A.,&').,C ) -.R"+,)" &.(B$)'*B$+,' %'+CA.G+$$DU"B'N($,)",B$E$). 9A"+," + ,"A QOB-K'$B.#CB$" %&"*B.(B.R"B'"%$+#"*B"E$ B"+-$#C-$ P'&", %$+-$#C-O %'+CA$G%$*,)"&F*"GB'" B" %&"*%$#.E.", +$$DU"B'" .*&"+.,O +$%O,+,)OLU"M'BQ$&A.K''.

Page 100: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

101UU##""..))++++""##33??44 ""00""%%--,,))++&&:: %'+CA.G%$*,)"&F*"B'N N)#NG

",+N )/*"#"B'" $D&.U"B'N. ?.- %&.)'#$, X,$ *$+,'E.",+N *)OGAN +%$+$D.A':

1) B.R.#CB$" %&"*#$F"B'" $,-&/).",+N +#$)$A «<$*G,)"&F*.L...» («<$*,)"&F*."A..»);

2) <&' &.+%$#$F"B'' )BO,&' ,"-+,. O-.(.B'" B. J.&.-,"&%'+CA. )/*"#N",+N %&$%'+B/A' DO-).A' '#' %$#OF'&B/AP&'Q,$A (<3!T9:25!W:0, L"2I/.,$2)Q).

<&' X,$A ) (.E$#$)$- - ,"-+,O +#$)$ «%$*,)"&F*"B'"», -.-%&.)'#$, B" )/B$+',+N.

HH33%%77663377%%11 %'+CA.G%$*,)"&F*"B'N ) D$#CP'B+,)" +#OR.G") +)$*',+N - $*B$AO .D(.KO, B"+OU"AO ) +"D" )+L +A/+#$G)OL 'BQ$&A.K'L. <&'BN,$ *$%$#BN,C O-.(.BB/M .D(.K (.G-#LR',"#CB$M Q$&AO#$M )"F#')$+,' (,.-$" F" %&.)'#$ *"MG+,)O", ' ) $,B$P"B'' B"-$,$&/J *&OE'J )'*$) *"#$)/J %'G+"A).

UU##""..))++++""##33??44 ##""**))%%>>11++&&:: %'+CA.G%$*,)"&F*"B'N N)#NG",+N $DN(.,"#CB$" O%$A'B.B'" $ %$#OR"B'' %$+#.B'N .*&"+.G,. (B"&"*-$ – +$ ++/#-$M B. *.,O ' B$A"&).

<&' %$*,)"&F*"B'' E$,$)B$+,' .),$&. - +$)"&P"B'L ,"J'#' 'B/J &.B"" +$E#.+$).BB/J *"M+,)'M ,.-F" &"-$A"B*O",G+N ++/#.,C+N #'D$ B. +$$,)",+,)OLU'" *$-OA"B,/ (+$E#.P"GB'", *$E$)$&, %&$,$-$# ' ,.%.), #'D$ B. -$B-&",B/" O+,B/" *$GE$)$&"BB$+,' (B.%&'A"&, *$+,'EBO,/" ) J$*" ,"#"Q$BB/J %"G&"E$)$&$) '#' ) %&$K"++" B"Q$&A.#CB$E$ $DU"B'N).

Page 101: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

10210.1. <$*,)"&4*"5'" 3$,$)5$+,' - +$)"&L"5'O

&.5"" +$3#.+$).55/H *"M+,)'M1

54#-%*#3,+ ;(31( «J'#.(6X40$»C%)&8'+ O. I903"+6/,040'+, H"1/(24+

I0",07,%'?2 "H4!=(",08<%' $%"&'0' 8 %'#: 7#",& $0*,/#4*%,& 3('#4#3%# 4+6

10/0*",/( 3(>#2 10'$(3%% $4%;?,& 3( $#4#.0/04? $0 /0$40"+14#*%,0/(3%8 $40#1,( ",40%,#)&",/( *#)0/0.0 D#3,4( «G%-3#"6"%6,%6XXI» / 4(3## "0.)("0/(33?# "401%.

54%'%,#, "H4, '0% +/#4#3%8 / /#"&'( % /#"&'( /?"010' 1 !('$07,#3%%.

54%)09#3%#:1. @0",(/ *#)#.(D%%, +$0)30'07#3302 $4#*",(/)8,& 10'$(3%:

«M3,#43H>3) ;%)*%3.- "0"(2#,%» 3( $#4#.0/04(A, 3( 1 )%",#, ,0)&10(*4#"(,+, 103F%*#3D%()&30.

2. 540#1, $40.4(''? $#4#.0/040/, 3( 3 )%",(A, ,0)&10 (*4#6"(,+, 103F%*#3D%()&30.

@ 74#-/?7(23?' $07,#3%#',5#4/?2 /%D#6$4#-%*#3, 10'$(3%% «MG@»L%7(4* 5. [H'%),03

10.2. 7,)", 5. %$*,)"&4*"5'" 3$,$)5$+,' - +$)"&L"5'O &.5"" +$3#.+$).55/H *"M+,)'M

5#4/0'+ /%D#6$4#-%*#3,+ 10'$(3%% «MG@»L%7(4*+ 5. [H'%),03+

N)+;010+/(9(#'?2 '%",#4 [H'%),03!R3# *0",(/)8#, 74#-/?7(230# +*0/0)&",/%# $0*,/#4*%,& $06

)+7#3%# !(>#.0 $%"&'( 0,... U / "/8-% " 3('#4#3%#' 4+10/0*",/(10'$(3%% «MG@» $4%38,& +7(",%# / $#4#.0/04(A $0 /0$40"+ 14#*%6,0/(3%8 $40#1,( ",40%,#)&",/( *#)0/0.0 D#3,4( «G%-3#"6"%,%6XXI»/ 4(3## "0.)("0/(33?# "401%.

50)&-+8"& ")+7(#', "H4, 8 A0,#) ;? / H,02 "/8-% /0-0;30/%,&0, %'#3% 4+10/0*",/( ;(31( «J'#.(6X40$» +/#4#3%8 / /#"&'( %/#"&'( /?"010' +/(9#3%%.

J, %'#3% $4#-%*#3,( ;(31( «J'#.(6X40$»,!%D#6$4#-%*#3, ;(31( N0/(4* G. @,H3)%

1 T"-+, %&')$*',+N ) %"&")$*" + .BE#.

Page 102: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

10310.3. <$*,)"&4*"5'" %$#DE"5'A $,)",.

=(7()&3%1+ $("$04,30.0 ",0)(.. !?,#.4( B#3%3.4(*"102 0;).1($%,(3+ '%)%D%% =.=. J.0)&D0/+

50*,/#49*(: $0)+7#3%# 0,/#,( 3( -($40" 0,30"%,#)&30 '#"6,0$4#;?/(3%8 .4. Q+-%30/02 R.X.

=(7()&3%1 0,*#)( /3+,4#33%A *#).. B0*#230# 50)# B#3%3.4(*"102 0;).'(204 '%)%D%% 5.J. Z#",(10/

10.4. <$*,)"&4*"5'" %$#DE"5'A $,)",. ().&'.5, 2)

=(7()&3%1+ 0,*#)( /3+,4#33%A *#).. B0*#230# 50)# B#3%3.4(*"102 0;).'(204+ '%)%D%% 5.J. Z#",(10/+

=($4(/)8: *0$0)3%,#)&3?# '(,#4%()? 0 '#",0$4#;?/(3%% .4. Q+-%30/02 R.X. 540>+ $0*,/#4*%,& F(1, $0)+7#3%8 !('% +1(6-(33?A '(,#4%()0/. J*30/4#'#330 $40>+ !(" /#43+,& / '02 (*64#" 4(3## /?")(33?# '(,#4%()?, 3(*0;30",& / 10,04?A '%30/()(.

54%)09#3%#: '(,#4%()? 0 '#",0$4#;?/(3%% .4. Q+-%306/02 R.X., 3( 4 )%",(A, ,0)&10 (*4#"(,+.

=(7()&3%1 $("$04,30.0 ",0)(.. !?,#.4( B#3%3.4(*"102 0;).1($%,(3 '%)%D%% =.=. J.0)&D0/

Page 103: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

10410.5. 2"-$C"5*D"C/" K$&CD#'&$)-'

*#A %'+"CN%$*,)"&4*"5'M

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::<$*,)"&F*."A (%$*,)"&F*.L)...... Q.-, %$#OR"B'N...... %$#OR"B'"...... OR.+,'"...... %&'D/,'"...... $,%&.)-O...... B.+,$N,"#CBOL B"$DJ$*'A$+,C )...Y (A/) %$#OR'#(')...

JJ.. !!##$$""--""221133)),,??++55)) 00""%%--77,,&&%%""((66&&::6A""A R"+,C %$*,)"&*',C...8 D#.E$*.&B$+,CL %$*,)"&F*."A...8 O*$)#",)$&"B'"A %$*,)"&F*.L...7.+,$NU'A %'+CA$A %$*,)"&F*.",+N...7.%&.)#N"A ).A %$*,)"&F*"B'"...9 %$*,)"&F*"B'"... B.%&.)#N"A ) 9.P .*&"+...

... A/ ,$#C-$ R,$ %$#OR'#'...

... AB$L *$ +'J %$& B" %$#OR"B...

... %$#OR"B/ B.A' ) %$#B$A $DS"A"...

... %$#OR"BB/" A.,"&'.#/ B"*$O-$A%#"-,$).B/...

... O-.(.BB/" $D&.(K/ B.+ %$#B$+,CL O*$)#",)$&NL,...

... %$+,O%'#' B. %&"*%&'N,'" ) B"O*$)#",)$&',"#CB$A +$G+,$NB''...

... + &.*$+,CL %$*,)"&F*."A, R,$ %&"*$+,.)#"BB.N 9.A' )B.P" &.+%$&NF"B'" 'BQ$&A.K'N N)#N",+N '+-#LR',"#CB$ .-G,O.#CB$M ' %$#"(B$M *#N...

... %&'+#.BB/" 9.A' +)"*"B'N O,&.,'#' +)$L .-,O.#CB$+,C' %&'E$*B$+,C *#N...

... %"&"*.BB/" B.A ) %$+,$NBB$" %$#C($).B'" -$A%#"-+/%$#B$+,CL $,)"R.L, ,&"D$).B'NA...

... - D$#CP$AO +$F.#"B'L, %&'BN,$" ) X-+%#O.,.K'L $D$G&O*$).B'" D$#"" B" +$$,)",+,)O", B$&A.A...

Page 104: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

105

I#.). 11.<'+BC.N(.-.(/

<'+CA.G(.-.(/ %&"*+,.)#NL, +$D$M #$E'R"+-$" (.)"&P"GB'" *"#$)$M %"&"%'+-' %$ %$)$*O $,*"#CB$M +*"#-' (B.R.#$-$,$&$M, -.-, )'*'A$, %$ABN, R',.,"#', *.", %'+CA$G(.%&$+,+A. E#.)O 8). 3+$D"BB$+,' $Q$&A#"B'N (.-.($) )/,"-.L, '(+$*"&F.B'N -$B-&",B/J ,&"D$).B'M, %&"*SN)#N"A/J - %$G*$DB/A *$-OA"B,.A ) +$$,)",+,)OLU'J $&E.B'(.K'NJ. ?.-%&.)'#$, (.-.( $Q$&A#N",+N:

1) ) %&$+,$M %'+CA"BB$M Q$&A" (%&'A"&/ +A. *.#"");2) B. Q$&A.#'($).BB$A D#.B-" (+A. ) X,$M +)N(' &'+. 5).

P';)#'( % 4#1/%-%,? Q0'+:J4.(3%-(D%%6-(1(-7%1( (3(%'#30/(3%# % (*4#"

04.(3%-(D%%6$0",(/<%1()SVQVS U ____«____» _______________ 20____ .. .. ________________________

540"%' $4%38,& 1 %"$0)3#3%: -(1(- 3( $0",(/1+ (01(-(3%#) ________________________________________________________________________________

(&'"%(&$)'&"( *+$,-./"" – 0$)'+' "!" -1!-2")

1. 54#*'#, -(1(-(: ____________________________________________________2. ]#3(: ______________________________________________________________3. Q0)%7#",/0: _______________________________________________________4. @401 $0",(/1%: ____________________________________________________5. C")0/%8 $)(,#9(: __________________________________________________6. J"0;?# +")0/%8 %"$0)3#3%8 -(1(-(: ______________________________________________________________________________________________________

J"30/(3%#: __________________________________________________________(&'"%(&$)'&"( ,$2$)$+', &$%(+, ,'0')

54%)09#3%#: _________________________________________________________

50*$%"& $4#*",(/%,#)8 -(1(-7%1(:__________________________________________________

R.5.

L%". 5. 54%'#4 0F04')#3%8 -(1(-( 3( ;)(31#

Page 105: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

10611.1. P.-.( 5. %&$*D-J'O

=(7()&3%1+ 0,*#)( ";?,(>/#2302 F(;4%1% «R0*#43»Y.B. K/*01%'0/02

C/(9(#'(8 Y3( B#0$0)&*0/3(!540"%' !(" $4%38,& 1 4(""'0,4#3%: -(1(- 3( $4%0;4#,#3%# +

!(>#2 F(;4%1% $()&,0 9#3"1%A *#'%"#-033?A " '#A0/?'% /040,63%1('%61($:>03('% / 10)%7#",/# 1000 >,+1. =(%;0)## $4#*$067,%,#)&3?'% *)8 4#()%-(D%% 8/)8:,"8 %-*#)%8 ,#'306"%3#.0,,#'306"#40.0, ;04*0/0.0 % ,#'306;#9#/0.0 D/#,0/.

! "/8-% " %-)09#33?' $40>+ +10'$)#1,0/(,& -(1(- $4%;)%6-%,#)&30 4(/3?' 10)%7#",/0' %-*#)%2 $#4#7%")#33?A D/#,0/.J,$4(/1+ -(1(-( $40>+ $40%-/#",% */+'8 4(/3?'% $(4,%8'% – 11 (/.+",( % 1 "#3,8;48 "...

I%4#1,04 R+4'(3"10.0 D#3,4()&30.0 +3%/#4'(.(R.J. @(/#)&#/(

11.2. 7,)", 5. (.-.( %&$*D-J''

I%4#1,04+R+4'(3"10.0 D#3,4()&30.0 +3%/#4'(.(R.J. @(/#)&#/02

C/(9(#'(8 R(4%3( J)#.0/3(!@ "09()#3%#' /?3+9*#3( "00;<%,&, 7,0 %"$0)3#3%# !(>#.0

-(1(-( 3( +1(-(33?A !('% +")0/%8A / *(33?2 '0'#3, 3# $4#*",(/6)8#,"8 /0-'093?' / "/8-% " /3#$)(30/02 4#103",4+1D%#2 $0>%6/0730.0 104$+"( % /4#'#3302 – *0 1 (/.+",( "... – 0",(30/102 $406%-/0*",/(.

! "/8-% " %-)09#33?' 3(%;0)## /#408,3?' "4010' $0",(/1%$#4/02 $(4,%% -(1(-( $40>+ "7%,(,& 10 "#3,8;48 "... 540>+ ,(19#"00;<%,&, 8/)8#,"8 )% *)8 !(" H,0, "401 +*0/)#,/04%,#)&3?'.

M"14#33# 3(*#:"& 3( $40*0)9#3%# /-(%'0/?.0*30.0 "0,4+*63%7#",/( '#9*+ 3(>%'% $4#*$4%8,%8'%.

@ +/(9#3%#',=(7()&3%1 0,*#)( ";?,(>/#2302 F(;4%1% «R0*#43»Y.B. K/*01%'0/(

Page 106: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

10711.3. P.-.( 5. %&$*D-J'O ().&'.5, 2)

=(7()&3%1+ 4#.%03()&30.0 $4#*",(/%,#)&",/(10'$(3%% «Q40"3(»N.Q. =0"10/+

N)+;010+/(9(#'?2 .0"$0*%3 =0"10/!S(14?,0# (1D%03#430# 0;<#",/0 «@%;%4&6T#)#10'» %'##, 3(6

'#4#3%# -(1(-(,& + !(>#.0 $4#*$4%8,%8 */( 10'$)#1,( ,#)#10'6'+3%1(D%0330.0 0;04+*0/(3%8 QTQJ6300 (QTQJ6300'). 540>+!(" "00;<%,& +")0/%8 /?$0)3#3%8 -(1(-(. W#)(#'?2 "401 $0",(/61% – *0 1 '(8 2006 .. @/0#/4#'#33+: 0$)(,+ .(4(3,%4+:.

@ 3#%-'#33?' +/(9#3%#',N)(/3?2 %39#3#4 SVJ «@%;%4&6T#)#10'»V.G. !%1,040/

N)(/3?2 ;+A.(),#4=.J. 5+",0/(

11.4. 7,)", 5. (.-.( %&$*D-J'' ().&'.5, 2)

N)(/30'+ %39#3#4+(1D%03#430.0 0;<#",/( -(14?,0.0 ,%$( «@%;%4&6T#)#10'»V.G. !%1,040/+

R30.0+/(9(#'?2 .0"$0*%3 !%1,040/!! 0,/#, 3( !(>+ $40"&;+ /?"?)(: +")0/%8 /?$0)3#3%8 -(1(-(

3( $0",(/1+ !(>#'+ $4#*$4%8,%: */+A 10'$)#1,0/ ,#)#10''+3%61(D%0330.0 0;04+*0/(3%8 QTQJ6300'. J*30/4#'#330 %-/#<(: 0,0', 7,0 3(>( 10'$(3%8 ;0)## 3# $40%-/0*%, 10'$)#1,? ,#)#10'6'+3%1(D%0330.0 0;04+*0/(3%8 QTQJ6300 / "/8-% " '0*#43%-(D%6#2 H)#'#3,302 ;(-?.

540>+ !(" $0*,/#4*%,& "0.)("%# " +")0/%8'% /?$0)3#3%8-(1(-(.

54%)09#3%#: «C")0/%8...» ($40#1, *0.0/04(), 3( 4 )%",(A,,0)&10 (*4#"(,+.

@ .)+;01%' +/(9#3%#',=(7()&3%1 4#.%03()&30.0 $4#*",(/%,#)&",/(10'$(3%% «Q40"3(»N.Q. =0"10/

Page 107: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

10811.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"CN(.-.($)

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::0/ J$,'A (.-.(.,C...Y 'A"L B.A"&"B'" (.-.(.,C...7.P" %&"*%&'N,'" %&"*%$#.E.", (.-.(.,C...?$A%.B'N WWW, 'B,"&"+/ -$,$&$M N O%$#B$A$R"B %&"*G

+,.)#N,C, F"#.", (.-.(.,C...<&$+'A &.++A$,&",C B.P (.-.(...<&$PO '(/+-.,C )$(A$FB$+,C *#N O*$)#",)$&"B'N (.-.(....0/ (.-.(/)."A O 9.+...Y (.-.(/).L O 9.P"E$ %&"*%&'N,'N...

JJ.. !!##$$""--""221133)),,??++55)) 00""%%--77,,&&%%""((66&&::0/ B.A"&"B/ (.-.(.,C *#N BOF* %&"*%&'N,'N...Y %&$+'# D/ 9.+ ) &.A-.J &.B"" +$E#.+$).BB$E$ (.-.(. *$G

%$#B',"#CB$ %$+,.)',C ) B.P" &.+%$&NF"B'"...?$A%.B'N %&$N)#N", $+$D/M 'B,"&"+ - (.-.(O B. %$+,.)-O...2O-$)$*+,)$ $&E.B'(.K'' '+-#LR',"#CB$ (.'B,"&"+$).B$

) ,$A, R,$D/ (.-.(.,C...0/ J$,"#' D/ B.*"N,C+N B. '+%$#B"B'" B$)$E$ (.-.(....0/ B" %#.B'&O"A $,A"BN,C (.-.( B. %&'$D&","B'"...0/ &.++R',/)."A B. ,$, R,$ X,$, (.-.(...Y OD"F*"B, R,$ (.-.(.BB.N %&$*O-K'N...9/%$#B"B'" *.BB$E$ (.-.(. %&"*+,.)#N",+N B.A '+-#LR'G

,"#CB$ ).FB/A, %$+-$#C-O...3D&.U.N+C - 9.A (. +$*"M+,)'"A ) +)$")&"A"BB$A ' %$#G

B$A '+%$#B"B'' (.-.(., A/...0/ + O*$)#",)$&"B'"A %$*R"&-')."A +)$L E$,$)B$+,C

&.(A"+,',C *$%$#B',"#CB/M (.-.( B....0B" %&"*+,.)#NL,+N +$AB',"#CB/A' 9.P' *$)$*/ $,B$G

+',"#CB$ %&'R'B, %&"%N,+,)OLU'J B.*#"F.U"AO '+%$#B"GB'L (.-.(....

0/ E$,$)/ %&"*$+,.)',C ).A +$$,)",+,)OLU'" E.&.B,'' )+)N(' + X,'A (.-.($A...

Y J$,"# D/ %$#OR',C $, 9.P"M -$A%.B'' +$$,)",+,)OLU'"E.&.B,'', +)'*","#C+,)OLU'" $ E$,$)B$+,' )/%$#B',C *.BGB/M (.-.( B. %&"*#.E."A/J O+#$)'NJ...

Page 108: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

109

I#.). 12. <'+BC.N%&"*#$4"5'A ($K"&,/)

7.%$AB'A O).F."A/A R',.,"#NA, R,$ %'+CA$G%&"*#$F"GB'" '#' $Q"&,. Q.-,'R"+-' %&"*+,.)#N", +$D$M %'+CA"BB$"(.N)#"B'" %$+,.)U'-. $ B.A"&"B'' %&$*.,C %$,"BK'.#CB$AO(.-.(R'-O ,O '#' 'BOL %&$*O-K'L.

3+$D"BB$+,' $Q$&A#"B'N %'+"AG%&"*#$F"B'M ) (B.R'G,"#CB$M +,"%"B' %&"*$%&"*"#NL,+N J.&.-,"&$A $Q"&,/. 9 B.G+,$NU"" )&"AN %&'BN,$ &.(#'R.,C ,.B. +)$D$*BOL $Q"&,O($Q"&,O D"( $DN(.,"#C+,).) ' ,)"&*OL $Q"&,O, +$*"&F.UOL )+"D" ,$RB/" O-.(.B'N $D $DN(.,"#C+,).J, -$,$&/" E$,$) %&'GBN,C B. +"DN %$+,.)U'- ) +#OR." (.-#LR"B'N *$E$)$&"BB$+,'.

9 %"&)$A +#OR." %&"*%$R,',"#CB"" %&$+,.N %'+CA"BB.NQ$&A. %&"*#$F"B'N, )$ ),$&$A – ,.D#'RB.N Q$&A. (+A. )X,$M +)N(' &'+. 6).

54%)09#3%# U ...1 ...

P';)#'( % 4#1/%-%,? 04.(3%-(D%%Q0'+: I(,(:Q+*(: R#",0:

@401 *#2",/%8 0F#4,?: ...@1%*1(: ...J"0;?# +")0/%8: ...50*$%"& *0)930",30.0 )%D(:

L%". 6. 54%'#4 0F04')#3%8 0F#4,? / /%*# ,(;)%D?

9()%& .( ',0,1(7B

9,$)%*(6,*$% $3+%1$5

<&%+1,7,%)(% '(1E6(

G%*, 3, %+$*$-B

100/1 \(>1( 10F#23(8 '()(8 20 7,50 100/2 G):*D# 10F#230# '()0# 20 4,50 100/3 \(>1( 10F#23(8

;0)&>(8 30 11,50

100/4 G):*D# 10F#230# ;0)&>0#

30 6,50

100/5 T(4#)1( *#"#4,3(8 50 7,50 101 @(A(43%D( *#104(,%/3(8

" 14?>102 5 17,50

Page 109: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1108,&O-,O&. %'+CA.G%&"*#$F"B'N J.&.-,"&'(O",+N R",-'A

&.(*"#"B'"A B. .D(.K/ %&' $DS"A" ,"-+,. $, %$#$)'B/ *$ %$G#O,$&. A.P'B$%'+B/J #'+,$)). <&' X,$A %&'BN,$ *"#.,C %&"*G#$F"B'" ) %"&)$M R.+,' %"&)$E$ .D(.K., + ,"A, R,$D/ +&.(O F"))"+,' .*&"+.,. ) -O&+ *"#.. 9$ ),$&$A ' %$+#"*OLU'J .D(.K.J&.+-&/).L,+N B"$DJ$*'A/" %$*&$DB$+,' %&"*#$F"B'N.

UU##""..))++++""##33::--&& ##""**))%%>>11++&&:: %'+CA.G%&"*#$F"B'N N)#NL,+N:1) %"&+$B.#CB/M J.&.-,"& $D&.U"B'N. 9 ,"J +#OR.NJ,

-$E*., - %&'A"&O, B" '()"+,B. Q.A'#'N '#' *$#FB$+,C E#.)/%&"*%&'N,'N '#' $&E.B'(.K'', *$%O+,'A$ '+%$#C($).,CQ$&AO#'&$)-O )&$*": «>).F."A/M E$+%$*'B &O-$)$*'G,"#C...» ' ,.%.

2) %&"*"#CB$" R",-$" '(#$F"B'" +OUB$+,' %&"*#$F"B'N '%&"F*" )+"E$ A.-+'A.#CB.N -$B-&",'(.K'N "E$ ).FB"MP'JO+#$)'M: B.'A"B$).B'M ,$).&. ' "E$ A$*"#"M (B.'A"B$).B'M' J.&.-,"&. O+#OE), +,$'A$+,' %&$*O-K'', +&$-$) ' %$&N*-. ""%$+,.)-' ' ,.%.

!#N ,)"&*$M $Q"&,/, -&$A" ,$E$, N)#N",+N $DN(.,"#CB/AO-.(.B'" +&$-. *"M+,)'N %&"*#$F"B'N (-.- %&.)'#$, ,.-$"O-.(.B'" )/B$+',+N ) B.R.#$ $Q"&,/, +A. B'F").

>A"+,B$ ,.-F" B.%$AB',C ) X,$M +)N(', R,$ ) +$$,)",+,G)'' + &"-$A"B*.K'NA' 9+"A'&B$M ,$&E$)$M $&E.B'(.K''(9T3) %&.)'#CB$ +$+,.)#"BB.N $Q"&,. *$#FB. )-#LR.,C, %$GA'A$ +)"*"B'M $DN(.,"#CB$E$ J.&.-,"&. (+A. )/P"):

1) )+,O%',"#CB$" )/&.F"B'" D#.E$*.&B$+,' (. (.%&$+;2) -$B-&",BOL 'BQ$&A.K'L $ ,$A, R,$ 'A"BB$ )-#LR.", )

+"DN $DSN)#"BB.N K"B. (- %&'A"&O, +,$'A$+,C O%.-$)-',,&.B+%$&,'&$)-' ' +,&.J$)-' ' $,*"#CB$ – +,$'A$+,C +.A$E$,$).&. '#' O+#OE');

3) +$%O,+,)OLUOL 'BQ$&A.K'L $ *&OE'J ,$).&.J ' O+#OGE.J, -$,$&/" ,.-F" A$EO, %&"*+,.)#N,C 'B,"&"+ *#N .*&"+.,.;

4) (.-#LR',"#CB$" )/&.F"B'" B.*"F*/ B. ,$, R,$ $Q"&,.DO*", .-K"%,$).B. (,."., %&$U" E$)$&N, %&'BN,.) %$,"BK'.#CGB/A (.-.(R'-$A.

3+$D$E$ O%$A'B.B'N (.+#OF').", ##33&&,,&&##33&&6611 %'+"AG%&"*#$F"B'M. 6+J$*N '( .B.#'(. %&.-,'-' $+OU"+,)#"B'N-$AA"&R"+-$M *"N,"#CB$+,', A$FB$ ) X,$M +)N(' (.A",',C+#"*OLU"":

Page 110: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1111) ) $DU"A +#OR." +,'#C $Q"&,/ *$#F"B +$$,)",+,)$).,C

$DU"%&'BN,$AO (+$)&"A"BB$AO) +,'#L B.%'+.B'N *"#$)/J%'+"A, ) %&$,')B$A +#OR." )+"E*. "+,C $%.+B$+,C ,$E$, R,$«B"(B.-$A/M» +,'#C %$%&$+,O $,%OEB", %$,"BK'.#CB$E$ (.G-.(R'-.;

2) +,'#'+,'-. '(#$F"B'N *$#FB. ,.-F" ) '()"+,B$M A"&"OR',/).,C $+$D"BB$+,' )$+%&'N,'N BL.B+$) "" +$*"&F.B'N-$B-&",B/A (.-.(R'-$A. ["A #ORP" .*&"+., %$MA", +O,C%&"*#$F"B'N ' +)$L )/E$*O, ,"A D$#CP"" *$)"&'" $B DO*",'+%/,/).,C - %$+,.)U'-O ', +$$,)",+,)"BB$, ,"A D$#CP" )"G&$N,B$+,C .-K"%,..

<&$R'" +,'#'+,'R"+-'" $+$D"BB$+,' $Q"&,/ &.++A.,&'G).L,+N B. B'F"+#"*OLU'J %&'A"&.J.

12.1. 7K"&,. F"( $FA(.,"#B+,).1

S('#",%,#): .#3#4()&30.0 *%4#1,04(JVJ «N#4L0"6@»!. F03 Z,(23

C/(9(#'(8 F4(+ F03 Z,(23!@$("%;0 -( %3,#4#", $408/)#33?2 !('% 1 3(>#'+ 0;4(<#3%:.L(* "00;<%,& !(', 7,0 -(14?,0# (1D%03#430# 0;<#",/0

«P1"1):-%/» %'##, 7#",& $4#*)09%,& !(>#'+ $4#*$4%8,%: %"61):7%,#)&30 /?.0*3?2 103,4(1, 3( $0",(/1+ "/(40730.0 0;04+6*0/(3%8 Q@J610.

C1(-(330# 0;04+*0/(3%# "00,/#,",/+#, '%40/?' ",(3*(4,('1(7#",/( %, $0 $4%-3(3%: (/,04%,#,3?A "$#D%()%",0/ / *(33020;)(",%, 8/)8#,"8 0*3%' %- "('?A HFF#1,%/3?A $4% $40/#*#3%%"/(4073?A 4(;0, $0/?>#3302 ")0930",%.

! 3(",08<## /4#'8 "/(40730# 0;04+*0/(3%# +1(-(330.0 ,%$((/ 4(-)%73?A '0*%F%1(D%8A) HFF#1,%/30 %"$0)&-+#,"8 $4#*$4%68,%8'% 22 #/40$#2"1%A ",4(3, / ,0' 7%")# % !(>%'% 10))#.('% %-N#4'(3%%.

=(' %-/#",30, 7,0 4(3## !(># $4#*$4%8,%# $408/)8)0 %3,#4#"1 $4%0;4#,#3%: 0;04+*0/(3%8 $0*0;30.0 ,%$(, 0*3(10, 1 .)+;0610'+ "09()#3%:, $0 3# -(/%"8<%' 0, 3(" $4%7%3(' '? 3# "'0.)%0,/#,%,& 3( !(> -($40" $0)09%,#)&30.

1 T"-+, %&')$*',+N ) %"&")$*" + B"A.

Page 111: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

112

@#27(" 3(># $4#*$4%8,%# 4("$0)(.(#, /"#' 3#0;A0*%'?',*)8 ,0.0 7,0;? $4#*0",(/%,& / !(># 4("$0489#3%# 3#0;A0*%'0#10)%7#",/0 "/(40730.0 0;04+*0/(3%8 +1(-(330.0 ,%$( / ):;02,/ ,0' 7%")# "$#D%()&302 10'$)#1,(D%%. =#0;A0*%'(8 *01+'#36,(D%8 3( 0;04+*0/(3%# % $40#1, 103,4(1,( 3( #.0 $0",(/1+ $4%6)(.(:,"8.

R? ;?)% ;? $4%-3(,#)&3? !(' -( /0-'0930 ;0)## "104?2 0,6/#, $0 "+<#",/+ 3(",08<#.0 $4#*)09#3%8.

50-/0)&,#, .0"$09( F03 Z,(23, / H,02 "/8-% /0-0;30/%,& '0%+/#4#3%8 / "0/#4>#33#2>#' 1 !(' $07,#3%%.

@ $07,#3%#',5#4/?2 -('#",%,#)& *%4#1,04(SVJ «P1"1):-%/»5.=. ]+1(30/

12.2. 7,)", 5. $K"&,D F"( $FA(.,"#B+,).

5#4/0'+ -('#",%,#): *%4#1,04(SVJ «P1"1):-%/»5.=. ]+1(30/+

C/(9(#'?2 .0"$0*%3 ]+1(30/!R3# ;?)0 %"1):7%,#)&30 $4%8,30 $0)+7%,& 0, !(" $4#*)09#6

3%# (0F#4,+) 0 $0",(/1(A *(/30 %3,#4#"+:<#.0 3(># $4#*$4%8,%#,#A30)0.%7#"10.0 0;04+*0/(3%8 *)8 $40%-/0*",/( .)+;010/0*302"/(41%. Y /#"&'( 4(*( /0-0;30/)#3%: 3(>#.0 "0,4+*3%7#",/( % ";0)&>%' +*0/)#,/04#3%#' "00;<(: 0 .0,0/30",% 3(>#.0 $4#*6$4%8,%8 $0*$%"(,& " !(>#2 ",040302 *0.0/04 3( $0",(/1+ 4 (7#,?64#A) ",(3*(4,3?A 10'$)#1,0/ "/(40730.0 0;04+*0/(3%8 Q@J610, (,(19# -($("3?A 7(",#2 1 3%' "0.)("30 $4%)(.(#'02 3%9# "$#D%6F%1(D%%.

=(' 14(23# 9#)(,#)&30 $0)+7%,& 0, !(>#2 ",0403? $#4#7%"6)#330# / $4%)09#3%% 0;04+*0/(3%# *0 1 '(4,( 2006 .0*(. =(',(19# A0,#)0"& ;? $4%/)#7& 1 0$?,302 H1"$)+(,(D%% +1(-(330.00;04+*0/(3%8 "$#D%()%",0/ !(>#.0 $4#*$4%8,%8. 540>+ !(" "060;<%,& 3(' 0; +")0/%8A 3($4(/)#3%8 3 "$#D%()%",0/ !(>#.0$4#*$4%8,%8 / N#4'(3%: "4010' 3( 2 '#"8D(.

=(",08<%' $0")(3%#' 8 A0,#)( ;? ,(19# -("/%*#,#)&",/0/(,&,.0"$0*%3 ]+1(30/, "/0# %"1):7%,#)&30# 1 !(' $07,#3%#.

Page 112: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

113

54%)09#3%#:1. 540#1, *0.0/04( 3( 8 )%",(A, 0, /(>#.0 %"A0*8<#.0 0, ... U

(-(/%-%40/(3).2. @$#D%F%1(D%8 3( -($("3?# 7(",% 1 "/(40730'+ 0;04+*0/(6

3%:, 3( 3 )%",(A, ,0)&10 (*4#"(,+.

J",(:"& %"14#33# !(>(,!%)&.#)&'%3( F03 Z,(23 (3( ;)(31# */)%D()

12.3. Q)"&*.A $K"&,.

@401 *#2",/%8 $4#*)09#3%8 – 30 *3#2 "0 *38 0,$4(/1%

I%4#1,04+103*%,#4"102 F(;4%1% «!0)9(31(»K.K. XA30/"102

C/(9(#'(8 K)#3( K)%",4(,0/3(!G)(.0*(4%' !(" -( /3%'(3%# % %3,#4#", $408/)#33?2 !(>%'

$4#*$4%8,%#' 1 3(>#'+ $4#*?*+<#'+ $0")(3%:.V1D%03#430# 0;<#",/0 -(14?,0.0 ,%$( «X9"(A(4» *#)(#, !('

$4#*)09#3%# (0F#4,+) 0 $0",(/1# "(A(4(6$#"1( 3( ")#*+:<%A +"6)0/%8A:

1. Q0)%7#",/0 – 0, 10 ,033.2. Q(7#",/0 – "00,/#,",/+:<## ,4#;0/(3%8' J@T 5682.3. C$(10/1( – $/H '#>1% /#"0' 50 1. / ",(3*(4,3?A 103,#23#6

4(A *)8 9/* %)% (/,0$#4#/0-1%.4. C")0/%8 $0",(/1% – *0",(/1( 9/* ,4(3"$04,( (F4(A,) %)%

3(>%' (/,0,4(3"$04,0'.5. ]#3( – 11 100 4+;. -( ,033+.6. @401 $0",(/1% – / ,#7#3%# 3 *3#2 " '0'#3,( $0)+7#3%8 $0*6

,/#49*#3%8 0; 0$)(,#.7. C")0/%8 0$)(,? – 100%63(8 $4#*0$)(,(.8. I0$0)3%,#)&3?# +")0/%8 – /0-/4(, ,(4? (103,#23#40/), 8/6

)8:<#2"8 "0;",/#330",&: $0",(/<%1( %)% $#4#/0-7%1(.

G+*#' ;)(.0*(43? !(' -( /0-'0930 ;0)## "104?2 0,/#, $0 "+6<#",/+ *(330.0 $4#*)09#3%8.

@ +/(9#3%#',I%4#1,04 VJST «X9"(A(4»@.@. L?1%3

Page 113: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

11412.4. 7,)", 5. ,)"&*DO $K"&,D

I%4#1,04+ VJST «X9"(A(4»@.@. L?1%3+

C/(9(#'?2 @#4.#2 @,#F(30/%7!=(",08<%' $%"&'0' $0*,/#49*(: 3(># "0.)("%# 3( -(1+$1+ +

!(" "(A(4(6$#"1( 3( ")#*+:<%A +")0/%8A:1. Q0)%7#",/0 – 100 ,033.2. Q(7#",/0 – "00,/#,",/+:<## ,4#;0/(3%8' J@T 5682.3. C$(10/1( – $/H '#>1% /#"0' 50 1. / ",(3*(4,3?A 103,#23#6

4(A *)8 9/* %)% (/,0$#4#/0-1%.4. C")0/%8 $0",(/1% – "('0/?/0-.5. ]#3( – 11 000 4+;. -( ,033+.6. @401 $0",(/1% – / ,#7#3%# 3 *3#2 " '0'#3,( $4#*",(/)#3%8

$0*,/#49*#3%8 0; 0$)(,#.7. C")0/%8 0$)(,? – 100%63(8 $4#*0$)(,(.8. I0$0)3%,#)&3?# +")0/%8 – .(4(3,%40/(33?2 /0-/4(, ,(4?

(103,#23#40/), 8/)8:<#2"8 "0;",/#330",&: $0",(/<%1( %)% $#4#6/0-7%1(, $4% /?/0-# /,0402 % $0")#*+:<#2 $(4,%2 ,0/(4(.

54% !(>#' "0.)("%% $40>+ -(/%-%40/(,& 0;( H1-#'$)84($4%)(.(#'0.0 $40#1,( *0.0/04( 0 $0",(/1(A, $0")# 7#.0 0*%3 H16-#'$)84 /?")(,& / '02 (*4#".

54%)09#3%#: $40#1, *0.0/04( 0 $0",(/1(A / */+A H1-. 3( 4 )%6",(A 1(9*?2, ,0)&10 (*4#"(,+.

I%4#1,04103*%,#4"102 F(;4%1% «!0)9(31(»K.K. XA30/"1(8

N)(/3?2 ;+A.(),#4J.=. Y40/(

12.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"CN%&"*#$4"5'M ($K"&,)

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::<&"*#.E.L (%&"*#.E."A)...... 9.A ().A)...... 9.P"AO )B'A.B'L...... - 9.P'A O+#OE.A...

Page 114: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1156A""A R"+,C %&"*#$F',C...... 9.P"AO %&"*%&'N,'L...... )B'A.B'L 9.P"E$ &O-$)$*+,)....... B. ).P" &.++A$,&"B'"...<&"*#.E.",+N...... +#"*OLU.N %&$*O-K'N...... +#"*OLU'" O+#OE'...... +#"*OLU'" ,$).&/...JJ.. !!##$$""--""221133)),,??++55)) 00""%%--77,,&&%%""((66&&::9 +$$,)",+,)'' + &.B"" *$+,'EBO,$M *$E$)$&"BB$+,CL

%&"*#.E."A 9.A $+OU"+,)',C %$+,.)-O...9 +R", )(.'AB/J %$+,.)$- B. ,"-OU'M E$* %&"*#.E."A ).A

*$%$#B',"#CB$ %&'$D&"+,' O B.P"E$ %&"*%&'N,'N...6+J$*N '( &"(O#C,.,$) %&"*).&',"#CB/J %"&"E$)$&$), A/

A$E#' D/ %&"*#$F',C 9.A...<&'B'A.N )$ )B'A.B'" $+$D/" $D+,$N,"#C+,)., A/ A$F"A

%&"*#$F',C 9.P"AO %&"*%&'N,'L $+OU"+,)',C *$%$+,.)-O%&$*O-K'' B. +#"*OLU'J O+#$)'NJ...

... ) -$#'R"+,)", +$$,)",+,)OLU"A...?$#'R"+,)$ %&$*O-K'' +$+,.)',...?$#'R"+,)$ ,$).&. DO*", $,)"R.,C %$F"#.B'NA, '(#$F"BG

B/A B. X,$, +R", 9.P'A %$#B$A$RB/A %&"*+,.)',"#"A...... ) -$#'R"+,)", *$+,.,$RB$A *#N O*$)#",)$&"B'N...... -$#'R"+,)$, B" %&")/P.LU"" O+,.B$)#"BB/M E$*$)$M

#'A', B. %$+,.)-O...... -$#'R"+,)$, B" B.&OP.LU"" %&.)'# ,$).&$$DA"B. + %$G

+,.)U'-.A'...

... -.R"+,)$, +$$,)",+,)OLU"" ,&"D$).B'NA...

... -.R"+,)$, O*$)#",)$&NLU"" ,"JB'R"+-'A O+#$)'NA B....?.R"+,)$ %&$*O-K'' ) $+B$)B$A $,)"R.", -.R"+,)O $D&.(G

K$) .B.#$E'RB$M %&$*O-K'', %"&"*.BB$M 9.A &.B""...2"RC '*", $ ,$).&" $D/RB$E$ ,$&E$)$E$ -.R"+,)....?.R"+,)$ O+#OE %$*,)"&F*.",+N %&'#.E."A/A - %'+CAO

+"&,'Q'-.,$A...>-.(.BB.N %&$*O-K'N %$ +)$"AO -.R"+,)O $,B$+',+N - -.G

,"E$&''...

Page 115: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

116\"B. ,$).&. +$+,.)#N", ... &OD. (. "*'B'KO...\"B. O+#OE' $%&"*"#"B. + OR",$A ...\"B. %&$*O-K'' &.)BN",+N ... &OD. (. "*'B'KO ' +Q$&G

A'&$).B. + OR",$A...\"B. ,$).&. )-#LR.", +,$'A$+,C O%.-$)-' ' A.&-'&$)-'...\"B. B" )-#LR.", +,$'A$+,C ,&.B+%$&,'&$)-' $,... *$...\"B/ ) %&$"-," *$E$)$&. %&')"*"B/ D"( OR",. 7!8...\"B. %&"*#.E."A$M %&$*O-K'' %&')"*"B. + OR",$A 7!8 '

78<...

3%#.,. %&$'()$*',+N %O,"A %"&"R'+#"B'N...3%#.,. $+OU"+,)#N",+N ) +$$,)",+,)'' + &.B"" O+,.B$)G

#"BB/A %$&N*-$A &.+R",$) A"F*O...<&"*#.E.",+N +#"*OLU'M %$&N*$- $%#.,/: ...<$&N*$- $%#.,/ A$F", D/,C +#"*OLU'A: ...7.+ O+,&$'# D/ +#"*OLU'M %$&N*$- $%#.,/...3%#.,. %&$'()$*',+N R"&"( ... $,*"#"B'" ... D.B-....3%#.,. %&$'()$*',+N B.#'RB/A'...3%#.,. %&$'()$*',+N R"&"( 'B-.++$...3%#.,. %&$'()$*',+N %$+&"*+,)$A D"($,(/)B$E$ .--&"G

*',')....>+#$)'N ' %$&N*$- $%#.,/ $%&"*"#"B/ )...>+#$)'N ' %$&N*$- $%#.,/ +$$,)",+,)O",...

9/ %$#OR'," (.-.(.BBOL %&$*O-K'L ) ,"R"B'" ... *B"M +A$A"B,....

3F'*.M," %$#OR"B'" %.&,'' ,$).&. B" %$(*B""...T$).& DO*", %$+,.)#N,C+N ) +$$,)",+,)'' + E&.Q'-$A...<&$*O-K'N DO*", %$+,.)#N,C+N B"A"*#"BB$ %$+#" $%#.,/...<$+,.)-. %&$*O-K'' DO*", %&$'()$*',C+N ) ,"R"B'"...<&$*O-K'N DO*", %$+,O%.,C - 9.A "F"A"+NRB$ &.)B/A'

%.&,'NA'...8&$- %$+,.)-' – ) +$$,)",+,)'' + &.B"" *$+,'EBO,$M *$E$G

)$&"BB$+,CL...8&$-' %&"*$+,.)#"B'N O+#OE' %$*#"F., *$%$#B',"#CB$AO +$G

E#.+$).B'L...

7.+,$NU"" %&"*#$F"B'" *"M+,)',"#CB$ *$...>-.(.BB$" %&"*#$F"B'" +$J&.BN", +)$L +'#O *$...

Page 116: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

117Z,$ %&"*#$F"B'" *"M+,)O", ) ,"R"B'" ... + A$A"B,....<&"*#$F"B'" *"M+,)',"#CB$ )%#$,C *$ %$#B$M %&$*.F'

)+"E$ B.#'R"+,)OLU"E$ ,$).&....<&"*#$F"B'" *"M+,)',"#CB$ ) ,$A +#OR.", "+#' *$ %$#OR"G

B'N 9.P"E$ $,)",. ,$).& )+" "U" B" DO*", %&$*.B...<&"*#$F"B'" *"M+,)',"#CB$ %&' O+#$)'' %$#OR"B'N $,

9.+ .-K"%,. (%$*,)"&F*"B'N) ) ,"R"B'" ... *B"M +$ *BN %$#OR"GB'N 9.A' X,$E$ %$+#.B'N...

<&"*#$F"B'" DO*", *"M+,)$).,C *$ A$A"B,. %$#OR"B'N B.GA' 9.P"E$ $,)",....

8&$- *"M+,)'N *.BB$E$ %&"*#$F"B'N – ... *B"M + *.,/ "E$$,%&.)-'...

I#.). 13. <'+BC.N*$%$#5"5'A

<'+CA.G*$%$#B"B'N '+%$#C(OL,+N ) *"#$)$M %&.-,'-" +&.)GB',"#CB$ B"R.+,$. T"A B" A"B"", ,.-'" %$+#.B'N $-.(/).L,+NB"(.A"B'A/A' ) ,"J +#OR.NJ, -$E*. ) *$%$#B"B'" - $,%&.)#"BB$GAO B.-.BOB" *"#$)$AO %'+CAO B"$DJ$*'A$ )/+#.,C "U" $*B$, B"G&"*-$ – + %&'#.E."A/A' *$-OA"B,.A'. 9 *&OE'J +#OR.NJ +.A'%'+CA. +,.B$)N,+N B"$,S"A#"A$M R.+,CL &.B"" %$*%'+.BB/J +$GE#.P"B'M B. %&.).J !$%$#B"B'M - B'A. T.-'" !$%$#B"B'N 'A"GL, +$D+,)"BBOL BOA"&.K'L ' ++/#-O B. *.,O 'J %$*%'+.B'N.

UU##""..))++++""##33??44 ""00""%%--,,))++&&:: %'+CA.G*$%$#B"B'N N)#N",+N)/*"#"B'" -#LR")$M Q$&AO#'&$)-'. ?.- %&.)'#$, X,$ *$+,'GE.",+N *)OAN +%$+$D.A':

1) B.R.#CB$" %&"*#$F"B'" $,-&/).",+N +,.B*.&,B$M Q$&GAO#'&$)-$M – «9 *$%$#B"B'"...», «!$%$#B',"#CB$ -...» ' ,.*.;

2) %&' &.+%$#$F"B'' )BO,&' ,"-+,. Q$&AO#'&$)-. )/*"G#N",+N %&$%'+B/A' DO-).A' '#' %$#OF'&B/A P&'Q,$A (!3G<3;76T=, 2"L"*&%I.*-&U.).

:+#' ,"-+, %'+CA.G*$%$#B"B'N %&"*B.(B.R"B *#N )-#LR"GB'N (K"#'-$A) ) ,"-+, &.B"" %$*%'+.BB$E$ *$E$)$&., ,$ ) (.E$G#$)$- %$+#.B'N )/B$+',+N +#$)$ «!$%$#B"B'"» + O-.(.B'"A"E$ B$A"&. ' *.,/ %$*%'+.B'N. 7. %&.-,'-", $*B.-$, %$*$DG

Page 117: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

118B/A $D&.($A R.U" )+"E$ $Q$&A#N",+N %&'#.E."A$" - %'+CAOG*$%$#B"B'L *$%$#B',"#CB$" +$E#.P"B'".

HH33%%77663377%%11 %'+"AG*$%$#B"B'M ) D$#CP'B+,)" +#OR.")%&"*%$#.E.", B.#'R'" $*B$E$G*)OJ .D(.K"), . ,.-F" (.-#LR'G,"#CB$M Q$&AO#/ )"F#')$+,'.

3+$D"BB$+,CL +$*"&F.B'N %'+CA.G*$%$#B"B'N N)#N",+N:1) O-.(.B'" ) -.R"+,)" .*&"+.,. ,$E$ F" *$#FB$+,B$E$ #'G

K. (,$M F" $&E.B'(.K''), -$,$&/A &.B"" D/#$ $,%&.)#"B$%&"*/*OU"" %$+#.B'";

2) B.#'R'" ++/#-' B. B$A"& ' *.,O $,%&.)#"BB$E$ &.B""%$+#.B'N.

<&' B"$DJ$*'A$+,' +$+#.,C+N B. -$B-&",B/" +)"*"B'N, +$G*"&F.U'"+N ) &.B"" $,%&.)#"BB$A %$+#.B'' (*#N D$#"" ,"+GB$M )(.'A$O)N(-' +$*"&F.B'N $D$'J %'+"A), $D X,$A ,.-F"*"#.",+N +$$,)",+,)OLU"" O%$A'B.B'".

13.1. !$%$#5"5'" ) +)A(' + %$+,D%#"5'"C 5$)/H *$-DC"5,$)

L#1,04+ 5#4'"10.0 .0"+*(4",/#330.0 +3%/#4"%,#,(%'. R.R. @$#4(3"10.0*01,04+ F%-%106'(,#'(,%7#"1%A 3(+1, $40F#""04+!.R. Z#'81%3+

C/(9(#'?2 !87#")(/ R%,40F(30/%7!! *0$0)3#3%# 1 "00;<#3302 / $4#*?*+<#' $%"&'# ("'. 3(>

%"A. 0, 20.03.2003 .. U 708) %3F04'(D%% "7%,(: 3#0;A0*%'?'$0",(/%,& !(" / %-/#",30",& 0 ,0)&10 7,0 $0",+$%/>#2 0, ONC5«5#4'"1%# '0,04?» -(8/1# 3( /?$+"13%10/ //#4#330.0 !(' +7#;630.0 -(/#*#3%8.

G+*+ /#"&'( $4%-3(,#)#3, #")% !? %-?<#,# /0-'0930",& *)8## 4(""'0,4#3%8. Q0$%8 -(8/1% ONC5 «5#4'"1%# '0,04?» $4%)(6.(#,"8.

54%)09#3%#: 10$%8 «S(8/1%...», 3( 4 )%",(A, ,0)&10 (*4#"(,+.

@ .)+;01%' +/(9#3%#',=(7()&3%1 '+3%D%$()&302 ")+9;? ,4+*0+",402",/( % -(38,0",%.. 5#4'&Q.K. @+A(4#/

Page 118: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

11913.2. 7,)", 5. *$%$#5"5'"

) +)A(' + %$+,D%#"5'"C 5$)/H *$-DC"5,$)

=(7()&3%1+ '+3%D%$()&302 ")+9;? ,4+*0+",402",/( % -(38,0",%.. 5#4'&Q.K. @+A(4#/+

Q0$%8:3(7()&3%1+ 0,*#)( 1(*40/ ONC5 «5#4'"1%# '0,04?»@.R. S0)1%3+

C/(9(#'?2 Q03",(3,%3 K.040/%7!@00;<(:, 7,0 /?")(33(8 !('% / *0$0)3#3%# 1 /(>#'+ %"A. 0,

20.03.2003 .. -( U 708 10$%8 -(8/1% ONC5 «5#4'"1%# '0,04?»$4%38,( 3('% 1 4(""'0,4#3%:. J 10314#,3?A /0-'0930",8A /+-($0 +*0/)#,/04#3%: +1(-(3302 -(8/1% ;+*#, "00;<#30 *0$0)3%6,#)&30 (/0 /,0402 (*4#"), 30 3# $0-*3## 1 '(8 "...

G)(.0*(4: !(" -( 0$#4(,%/30",& % $4#*+"'0,4%,#)&30",&.

@ 3#%-'#33?' $07,#3%#',L#1,04 5#4'NC!.R. Z#'81%3, *.F6'.3., $40F#""04

13.3. !$%$#5"5'" ) +)A(' + '(C"5"5'AC' ) +$+,.)" *$-DC"5,$) $ +$,&D*5'E"+,)"

N#3#4()&30'+ *%4#1,04+(/%(10'$(3%% «50)#,6C4()»B.I. B(4%3+

=($4(/)8#,"8 *)8 $4%0;<#3%8 1 *0.0/04+ 0 "0,4+*3%7#",/#3( 2004 .0* I0$0)3%,#)&30# "0.)(>#3%# U 1 0, 25.10.2005 ..,"0*#49(3%# 10,040.0 ;?)0 $4#*/(4%,#)&30 "0.)("0/(30 " !(6>%' $0)30'073?' $4#*",(/%,#)#' .630' M.5. @#4?A. ! "/8-% "%-)09#33?' $40"%' "7%,(,& *(330# I0$0)3%,#)&30# "0.)(>#3%#3#0,E#')#'02 7(",&: *0.0/04( 0 "0,4+*3%7#",/# 3( 2006 .0*.

54%)09#3%#: I0$0)3%,#)&30# "0.)(>#3%# U 1 1 *0.0/04+ 0"0,4+*3%7#",/# 3( 2004 .0*, / */+A H1-., 3( 2 )%",(A 1(9*?2, ,0)&610 (*4#"(,+.

@ +/(9#3%#',I%4#1,04 K1(,#4%3;+4."10.0 (/,0,4(3"$04,30.0 $4#*$4%8,%[email protected]. W%40/

Page 119: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

12013.4. 7,)", 5. *$%$#5"5'" ) +)A(' + '(C"5"5'AC'

) +$+,.)" *$-DC"5,$) $ +$,&D*5'E"+,)"

I%4#1,04+K1(,#4%3;+4."10.0 (/,0,4(3"$04,30.0 $4#*$4%8,%[email protected]. W%40/+

!0-/4(<(: / !(> (*4#" /,0402 H1-#'$)84 $0*$%"(330.0 I0$0)63%,#)&30.0 "0.)(>#3%8 U 1 1 *0.0/04+ 0 "0,4+*3%7#",/# 3( 2006 .0*.50*,/#49*(:, 7,0 *(330# I0$0)3%,#)&30# "0.)(>#3%# 4(""'(,4%/(6#,"8 3('% / 1(7#",/# 3#0,E#')#'02 7(",% +1(-(330.0 *0.0/04(.

54%)09#3%#: I0$0)3%,#)&30# "0.)(>#3%# U 1 1 *0.0/04+ 0"0,4+*3%7#",/# 3( 2004 .0*, 3( 2 )%",(A, ,0)&10 (*4#"(,+.

@ +/(9#3%#',N#3#4()&3?2 *%4#1,04 (/%(10'$(3%% «50)#,6C4()»B.I. B(4%3

13.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"CN*$%$#5"5'M

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::9 *$%$#B"B'" - B.P"AO '+J. $, ... ] ...... +$$DU.L...... )/+/#.L...... %&"*+,.)#NL...... B.%&.)#NL...<&$PO *$%$#B',C...... ,"-+, %"&"*.BB$E$ 9.A B. %$*%'+C %&$"-,. *$E$)$&....... +$*"&F.B'" %&"*+,.)#"BB$E$ &.B"" B. +$E#.+$).B'"

%&$"-,. +$E#.P"B'N...... &.(*"# ... *$E$)$&. $...... 'A"LU""+N ) 9.P"A &.+%$&NF"B'' +$E#.P"B'"...

JJ.. !!##$$""--""221133)),,??++55)) 00""%%--77,,&&%%""((66&&::8R',.L B"$DJ$*'A/A *$%$#B',C...<&"*#.E.L *$%$#B',C %&$"-,...<&"*#.E.L,+N +#"*OLU'" *$%$#B"B'N - ,"-+,O *"M+,)OLG

U"E$...<$#.E."A K"#"+$$D&.(B/A )B"+,' ) +$*"&F.B'"... +#"*OG

LU'" *$%$#B"B'N...

Page 120: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

121

I#.). 14. <'+BC.N&"-#.C.J'' (%&","5('')

!"#$).N %&.-,'-. +)'*","#C+,)O",, R,$ ) D$#CP'B+,)" +#OGR.") %$)$*$A *#N +$+,.)#"B'N ' $,%&.)-' %'+"AG&"-#.A.K'M+#OF., +#"*OLU'" %&'R'B/.

1. 7")/%$#B"B'" *$E$)$&B/J $DN(.,"#C+,) '(G(. ,"JB'R"+-$M$P'D-' (B.%&'A"&, %"&"%O,.B .*&"+ '#' B.'A"B$).B'" ,$).&.).

2. 7")/%$#B"B'" *$E$)$&B/J $DN(.,"#C+,) )+#"*+,)'" B"G*$+,.,$RB$M -).#'Q'-.K'' $,)",+,)"BB$E$ '+%$#B',"#N (.-.G(. (B.%&'A"&, +,.F"&.).

3. 7")/%$#B"B'" *$E$)$&B/J $DN(.,"#C+,) )+#"*+,)'" $DG+,$N,"#C+,) B"$*$#'A$M +'#/ (,.B. Q$&+GA.F$&B/J $D+,$NG,"#C+,)).

4. 7")/%$#B"B'" *$E$)$&B/J $DN(.,"#C+,) )+#"*+,)'" B"G*$D&$+$)"+,B$+,', ) ,$A R'+#" OA/P#"BB$" (%&"*B.A"&"BB$").

:+,"+,)"BB$, R,$ ' $DU'M ,$B %'+CA.G&"-#.A.K'' ) X,$M+)N(' DO*", B"$*'B.-$). T"A B" A"B"", +OU"+,)O", &N* "*'B/J,&"D$).B'M - %$+#.B'NA %$*$DB$E$ &$*.. 3*B$ '( ).FB"MP'J,&"D$).B'M -.+.",+N ""00""%%--,,))++&&:: %'+CA.G&"-#.A.K'' – $B$*$#FB$ D/,C D"(O%&"RB/A, -.- D/ %$*R"&-').N .*&"+.,O, R,$,B"+A$,&N B. $DU"" +$*"&F.B'" %'+CA., .),$& +$J&.BN", - B"GAO J$,N D/ Q$&A.#CB$" O).F"B'".

HH33%%77663377%%11 %'+CA.G&"-#.A.K'' %&"*%$#.E.", R",-$" &.(G*"#"B'" B. .D(.K/. 9)$*B/M .D(.K +#OF', *#N $DSN)#"B'N(Q$&AO#'&$).B'N) %&","B(''. 8#"*OLU'" $*'B '#' *). .D(.GK. $,)$*N,+N '(#$F"B'L *",.#"M ', -.- %&.)'#$, +)$*N,+N -%"&"R'+#"B'L -$B-&",B/J B.&OP"B'M *$E$)$&B/J $DN(.G,"#C+,), *$%OU"BB/J .*&"+.,$A.

V.-#LR',"#CB/M .D(.K %&"*B.(B.R"B *#N '(#$F"B'N $F'G*.B'M .),$&. %$+#.B'N ) $,B$P"B'' *"M+,)'M .*&"+.,.. V*"+CF", -.- %&.)'#$, +$$DU.",+N $ +.B-K'NJ, -$,$&/" A$EO, D/,C%&"*%&'BN,/ ) $,B$P"B'' B"*$D&$+$)"+,B$E$ %$+,.)U'-. )+#OR." "E$ $,-.(. O*$)#",)$&',C ,&"D$).B'N %$,"&%")P"M+,$&$B/ ((.-.(R'-.).

[,$ -.+.",+N ""##""..))++++""##33))FF ##""**))%%>>11++&&:: %'+CA.G&"-#.A.GK'', ,$ ' (*"+C +#"*O", "U" &.( )+%$AB',C $ ,$A, R,$ %$+#.B'"

Page 121: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

122%$*$DB$E$ J.&.-,"&. – B"+A$,&N B. %$)$* *#N +$+,.)#"B'N '$,%&.)-' – *$#FB$ D/,C .D+$#L,B$ -$&&"-,B/A. ;"*NB.N)"F#')$+,C %$ $,B$P"B'L - B"*$D&$+$)"+,B$AO %$+,.)U'-O#ORP", R"A %#$J$ (.A.+-'&$).BB.N E&OD$+,C. 9 X,$M +)N(' –B"+-$#C-$ +$)",$) %$ %$)$*O +$*"&F.B'N %&","B('':

1) OD"*')P'+C ) B"*$D&$+$)"+,B$+,' %$+,.)U'-., *"M+,G)OM,", B" $,-#.*/).N *"#$ ) *$#E'M NU'- – )/ &'+-O"," O%OG+,',C )&"AN ' O,&.,',C 'B'K'.,')O;

2) -.- D/ )/ B' D/#' $E$&R"B/, DO*C," +*"&F.B/ ) )/&.GF"B'NJ. <$AB',", R,$ O .*&"+.,. ).P"M &"-#.A.K'' A$F",D/,C B"%#$J$M .*)$-.,;

3) %'P'," %$ +OU"+,)O: '(#.E.M," Q.-,/, %$*-&"%#NN 'J++/#-.A' B. *$-OA"B,/. 7" K','&OM," ,"-+,/ +$E#.P"B'M, .%&'#.E.M," 'J -$%'' - %$+#.B'L;

4) N+B$ +$$DU',", R"E$ )/ J$,'," $, .*&"+.,.. >-.F',",.-F", -.-'A )&"A"B"A $B &.+%$#.E.", *#N %&"*%&'BN,'N +$G$,)",+,)OLU'J *"M+,)'M;

5) +$$DU.N $ +)$'J B.A"&"B'NJ %&'D"EBO,C - +.B-K'NA,,.-F" ++/#.M,"+C B. B$&A.,')B$G%&.)$)/" *$-OA"B,/ (B.G%&'A"&, B. 4&.F*.B+-'M ?$*"-+);

6) ) (.-#LR"B'" B" (.DO*C," $ Q$&A.#CB$A %&$N)#"B'')"F#')$+,' – -.- D/ ,$ B' D/#$, B$ %$-. )/ )+" "U" +$+,$'G," + .*&"+.,$A ) %.&,B"&+-'J $,B$P"B'NJ.

?$&$,-$ – $ &"-$A"B*.K'NJ %$ %$*E$,$)-" $,)",. B.%'+CA"BBOL %&","B('L:

1) &.++A.,&').M," %'+CA$G&"-#.A.K'L +)$")&"A"BB$. 7"G$%&.)*.BB.N (.*"&F-. + $,)",$A DO*", )$+%&'BN,. .),$&$A%$+#.B'N -.- +)'*","#C+,)$ B"O).F"B'N ' ) #LD$A +#OR." B"DO*", +%$+$D+,)$).,C +%$-$MB$AO &.(&"P"B'L X,$M B"%&'N,GB$M +',O.K'';

2) $,)", B. D"($+B$).,"#CBOL %&","B('L *$#F"B E$,$G)',C+N ,.-F" ,U.,"#CB$, -.- ' B. %&","B('L, *#N $,%&.)-'-$,$&$M O .),$&. D/#' )"+-'" $+B$).B'N;

3) "+#' )/ *"M+,)',"#CB$ )'B$).,/, %&'B"+'," (.-.(R'-O+)$' '+-&"BB'" '()'B"B'N;

4) %$*-&"%'," '()'B"B'N (.N)#"B'"A $ +)$"M E$,$)B$+,''+%&.)',C %$#$F"B'". >-.F'," -$B-&",B$, R,$ )/ B.A"&"B/*#N X,$E$ %&"*%&'BN,C '#' OF" %&"*%&'BN#';

Page 122: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1235) B" ++/#.M,"+C B. *"M+,)'N +)$'J %$*R'B"BB/J -.- B.

E#.)BOL %&'R'BO )$(B'-P'J %&$D#"A )$ )(.'A$$,B$P"B'NJ +.),$&$A %$+#.B'N. Z,$ -&.MB" $,&'K.,"#CB$ +-.F",+N B. $DGU"A )$+%&'N,'' 'A ).P"M $&E.B'(.K'' («#").N &O-. ,.A B"(B.",, R,$ ,)$&', %&.).N»);

6) ) -$BK" %'+CA. (.)"&C," (.-.(R'-., R,$ D$#CP" B" B.A"G&"B/ *.).,C %$)$*. *#N &"-#.A.K'M ' B.*"","+C B. %&$*$#F"GB'" -$B,.-,$).

14.1. 2"-#.C.J'A %$ %$)$*D 5"5.*#"4.G"3$ -.E"+,). %&$*D-J''

I%4#1,04+SVJ «N#0%3F04'(,%1(»@.G. 5+>1(4#/+

54#*",(/)8#' 3( !(># 4(""'0,4#3%# 4#1)('(D%: / "/8-% "3#+*0/)#,/04%,#)&3?' 1(7#",/0' $#4#*(3302 3(' 3( 10'$(1,6*%"1(A (CD) D%F40/02 1(4,0.4(F%7#"102 %3F04'(D%% (]QM) 3(4(203 ..V3($( Q4("30*(4"10.0 14(8 (10$%8 (1,( $#4#*(7% $4%)(6.(#,"8). J"30/3?'% 3#*0",(,1('%, $4#$8,",/+:<%'% 304'()&3024(;0,# " +1(-(3302 %3F04'(D%#2, 8/)8:,"8:

1) 3#$0)30# "00,/#,",/%# "0*#49(3%8 %3F04'(D%% *#2",/%6,#)&30'+ "0",083%: '#",30",%, 0"0;#330 / 4(203(A %3,#3"%/30.09%)0.0 (*(730.0) ",40%,#)&",/();

2) 0,"+,",/%# %3F04'(D%% 0 '(4>4+,(A */%9#3%8 .040*"10.0,4(3"$04,(;

3) 3#*0",(,073(8 3(.)8*30",& 0,0;4(9#3%8 %3F04'(D%% 3(H14(3# 10'$&:,#4( $4% $#4#A0*# / ;0)## 14+$3?2 '(">,(;;

4) 3()%7%# 0>%;01 / $0*$%"8A 0,*#)&3?A 0;E#1,0/ '#",30",%.C1(-(33?# 3#*0",(,1% $0")+9%)% $4%7%302 -3(7%,#)&3?A 3#6

+*0;",/ $4% %"$0)&-0/(3%% ]QM, ( / 48*# ")+7(#/ – 1 3#/0-'09630",% ## $4%'#3#3%8 $0 $48'0'+ $4#*3(-3(7#3%:. ! "/8-% " %-)069#33?' $4#*)(.(#':

1) -(/%-%40/(,& 4#1)('(D%033?2 (1, ($4%)(.(#,"8), $0")# 7#6.0 /?")(,& 3(' 0*%3 H1-#'$)84 (1,(;

2) / "00,/#,",/%% " $.4 *0.0/04( 0, 30 '(4,( 2006 .. U 6 3($0",(/1+ ]QM 0"+<#",/%,& $0/,043+: $0",(/1+ +1(-(3302 ]QM, 3#"0*#49(<+: $#4#7%")#33?A 3#*0",(,10/ % $0)30",&: 0,/#7(:6<#2 +",(30/)#33?' ,#A3%7#"1%' ,4#;0/(3%8' $0 "0*#49(3%: %0F04')#3%:.

Page 123: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

124

J,'#7(#', 7,0 / "00,/#,",/%% " $$.4 $.4 H,0.0 9# *0.0/04( ,(61(8 $0",(/1( *0)93( 0"+<#",/)8,&"8 «-( "7#, %-.0,0/%,#)8 $40*+16D%%», ,0 #",& /1):7(,& $07,0/?# 4("A0*? % 4("A0*? 3( 0$)(,+ 306"%,#)#2 %3F04'(D%%. R? ,(19# $40"%)% ;? !(" 0"+<#",/%,& $06/,043+: $0",(/1+ ]QM / /0-'0930 ;0)## 1040,1%# "401%.

=#/?$0)3#3%# *(33?A ,4#;0/(3%2 "*#)(#, 3#/0-'093?'3(># *()&3#2>## "0,4+*3%7#",/0. Q40'# ,0.0, / "00,/#,",/%% "-(1030*(,#)&",/0' LO, 3(>( 04.(3%-(D%8 0",(/)8#, -( "0;02$4(/0 0;4(,%,&"8 *)8 +4#.+)%40/(3%8 *(330.0 /0$40"( / (4;%,64(93?2 "+*.

54%)09#3%#:1. V1, $#4#*(7% ]QM 3( 2 )%",(A, ,0)&10 (*4#"(,+.2. L#1)('(D%033?2 (1, / */+A H1-., 3( 1 )%",# 1(9*?2, ,0)&10

(*4#"(,+.

@ +/(9#3%#',N#3#4()&3?2 *%4#1,04VJST «Q(4,( $):"»V.V. R()(A0/

=(7()&3%1 :4%*%7#"10.0 0,*#)(V.@. 5(/)0/(

Page 124: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

12514.2. 7,)", 5. &"-#.C.J'O %$ %$)$*D 5"5.*#"4.G"3$

-.E"+,). %&$*D-J''

N#3#4()&30'+ *%4#1,04+VJST «Q(4,( $):"»V.V. R()(A0/+

C/(9(#'?2 V)#1"(3*4 V)#1"(3*40/%7!@00;<(:, 7,0 $4#*",(/)#33(8 !('% 4#1)('(D%8 4(""'0,4#3(.

Q "09()#3%:, F(1,?, %-)09#33?# / 3#2, $0*,/#4*%)%"&. Q /%30/63?' $4%'#3#3? '#4? *%"D%$)%3(430.0 /0-*#2",/%8.

! 3(",08<## /4#'8 -(/#4>(#,"8 4(;0,( $0 1044#1,%40/1# %36,#4#"+:<#2 !(" D%F40/02 1(4,0.4(F%7#"102 %3F04'(D%%. J9%6*(2,# $0)+7#3%# 1044#1,302 ]QM / ,#7#3%# 3#*#)% " '0'#3,( $06)+7#3%8 H,0.0 $%"&'( 3( +")0/%8A, /?,#1(:<%A %- "0*#49(3%8 $.4*0.0/04( 0, 30 '(4,( 2006 .. U 6.

Y %"14#33# 0.047#3 ")+7%/>%'"8 % 3(*#:"&, 7,0 *(330# "0;?6,%# 3# $0/)#7#, -( "0;02 3#;)(.0$4%8,3?A $0")#*",/%2 *)8 $#46"$#1,%/ 3(>#.0 "0,4+*3%7#",/(.

54%)09#3%#: 4#1)('(D%033?2 (1,, H1-.U2, 3( 1 )%",#, ,0)&10(*4#"(,+.

@ +/(9#3%#',I%4#1,04SVJ «N#0%3F04'(,%1(»@.G. 5+>1(4#/

14.3. 2"-#.C.J'A %$ %$)$*D 5"5.*#"4.G"3$ '+%$#5"5'AD+#$)'M %$+,.)-' %&$*D-J''

I%4#1,04+VJST «B%1%306I+)#/"1%2 F(4F040/?2 -(/0*»B.S. L02,'(3+

C/(9(#'?2 B#/ S()'(30/%7!JVJ «R(1403» -(8/)8#, !(' 0 4#1)('(D%% / "/8-% " 3#3(*)#6

9(<#2 $0",(/102 !(>#2 ",040302 07#4#*302 $(4,%% $40*+1D%%.25 (/.+",( 2006 .0*( !(>%' $4#*$4%8,%#' *)8 3+9* JVJ

«R(1403» ;?)( 0"+<#",/)#3( 0,.4+-1( $0 9#)#-302 *040.# $(4,%%

Page 125: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

126

$0"+*? % *#104(,%/3?A %-*#)%2 %- F(4F04( % 1#4('%1% 0;<#2",0%'0",&: 980 000 4+;. !")#*",/%# 3#*0",(,0730 ,<(,#)&302+$(10/1% 7(",& $40*+1D%% 01(-()("& $0/4#9*#3( (4(-;%,(), 7,0-("/%*#,#)&",/0/(30 / (1,#, $0*$%"(330' $4#*",(/%,#)8'% JVJ«R(1403» % ",(3D%% 50140/, *0 10,0402 0"+<#",/)8)("& ,4(3"6$04,%40/1( ((1, $4%)(.(#,"8).

! 4#-+)&,(,# -3(7%,#)&3(8 7(",& $40*+1D%% 01(-()("& 4(-+610'$)#1,0/(3302 % 3#$4%.0*302 1 *()&3#2>#'+ %"$0)&-0/(3%:. !"/8-% " %-)09#33?' $4#*)(.(#':

1) -(/%-%40/(,& 4#1)('(D%033?2 (1, ($4%)(.(#,"8), $0")# 7#6.0 /?")(,& 0*%3 H1-#'$)84 / 3(> (*4#";

2) -('#3%,& +1(-(33+: / 4#1)('(D%0330' (1,# $40*+1D%: 3((3()0.%73+: 103*%D%033+:, 1(1 H,0 $4#*+"'0,4#30 ",(,&#2 5 *06.0/04( 0 $0",(/1(A $40*+1D%% 3( 2006 .0*. Q40'# ,0.0, / "/8-% "3#+*0/)#,/04%,#)&3?' /?$0)3#3%#' +")0/%2 *0.0/04( !(>#$4#*$4%8,%# / "00,/#,",/%% " $+31,0' 7 ",(,&% 10 H,0.0 9# *0.06/04( 0;8-(30 /?$)(,%,& JVJ «R(1403» 3#+",021+ / 4(-'#4# 10%0, ",0%'0",% 3#*0$0",(/)#3302 ($0",(/)#3302 3#3(*)#9(<%'0;4(-0') VJST «BIOS» $40*+1D%%, ,0 #",& / "+''# 98 000 4+;.

50"10)&1+ $0*0;3?2 ")+7(2 4(3## +9# %'#) '#",0 / $4(1,%1#3(>%A /-(%'00,30>#3%2, '? " "09()#3%#' *0)93? %-/#",%,& !("0 3('#4#3%% 3# $40*)#/(,& " VJST «BIOS» "0.)(>#3%# 0 $0",(/61(A $40*+1D%% 3( 2007 .0*.

54%)09#3%#:1. V1, $4%#'1% $40*+1D%% 3( ",(3D%% 50140/, 3( 2 )%",(A,

,0)&10 (*4#"(,+.2. L#1)('(D%033?2 (1, / */+A H1-., 3( 1 )%",# 1(9*?2, ,0)&10

(*4#"(,+.

@ +/(9#3%#',N#3#4()&3?2 *%4#1,04 JVJ «R(1403»!.=. !#4>%3%3

=(7()&3%1 0,*#)( '(41#,%3.(!.Q. @$%4%*030/(

Page 126: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

12714.4. 7,)", 5. &"-#.C.J'O %$ %$)$*D 5"5.*#"4.G"3$

'+%$#5"5'A D+#$)'M %$+,.)-' %&$*D-J''

N#3#4()&30'+ *%4#1,04+JVJ «R(1403»!.=. !#4>%3%3+

C/(9(#'?2 .0"$0*%3 !#4>%3%3!R? " ;0)&>%' 0.047#3%#' /0"$4%38)% !(>+ 4#1)('(D%: /

"/8-% " 3#3(*)#9(<%' 1(7#",/0' $0",(/1% JVJ «R(1403» $406*+1D%% 3(>#.0 -(/0*(. J*30/4#'#330 /?3+9*#3? "00;<%,&, 7,0$4#*",(/)#33(8 !('% 4#1)('(D%8 '09#, ;?,& +*0/)#,/04#3( 3(6'% )%>& 7(",%730, $0"10)&1+:

1) 7(",& +1(-(3302 / 4#1)('(D%0330' (1,# $40*+1D%%, 3#"'06,48 3( 4(-+10'$)#1,(D%: (/")#*",/%# ;08), 0",(#,"8 103*%D%036302, % ")#*0/(,#)&30, $4%.0*302 1 *()&3#2>#'+ %"$0)&-0/(3%:$0 3(-3(7#3%:;

2) / "/8-% " $+31,0' 1 *0)93( ;?,& +'#3&>#3( F(1,%7#"1(8"+''( 3#+",021%.

R? .0,0/? -('#3%,& /": 3#103*%D%033+: $40*+1D%: % $#4#67%")%,& 3( "7#, JVJ «R(1403» "+''+ 3#+",021%, %"A0*8 %- F(1,%67#"1%A $0,#4& $40*+1D%% / "0",(/# $(4,%%, $#4#*(3302 !(>#2 ",06403# 25 (/.+",( 2006 .. 54% !(>#' 3#"0.)("%% " %-)09#33?'%/?># +")0/%8'% '? $4#*)(.(#' 3#-('#*)%,#)&30 $4%",+$%,& 1+4#.+)%40/(3%: "$043?A /0$40"0/ 7#4#- (4;%,4(93?2 "+*.

54%)09#3%#: 4#1)('(D%033?2 (1,, H1-.U2, 3( 1 )%",#, ,0)&10(*4#"(,+.

@ +/(9#3%#',I%4#1,04VJST «B%1%306I+)#/"1%2 F(4F040/?2 -(/0*»B.S. L02,'(3

X4%"103"+)&,!.X. 5#1(4#/(

Page 127: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

12814.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"CN&"-#.C.J'M

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::!#N 'BQ$&A'&$).B'N $ &"-#.A.K'':8,.)'A 9.+ ) '()"+,B$+,C $ &"-#.A.K'' B....7.+,$NU'A '()"U."A 9.+ $ &"-#.A.K'' B....<&"*+,.)#NL B. 9.P" &.++A$,&"B'" &"-#.A.K'L ) +)N('...V.N)#NL $ &"-#.A.K'' B....7.%&.)#N"A ) 9.P .*&"+ &"-#.A.K'L...9/BOF*"B/ %&"*SN)',C 9.A &"-#.A.K'L ) +)N(' +...!#N '(#$F"B'N $D+,$N,"#C+,) *"#.:7.A' (.&"-#.A'&$).B. %.&,'N ,$).&., )/+#.BB.N ) B.P

.*&"+ %$ B.-#.*B$M $, ... ]...;2"-#.A.K'N -.+.",+N %&$*O-K'', )/+#.BB$M ) .*&"+ B.P"G

E$ %&"*%&'N,'N (,.-$E$G,$ R'+#.) %$ F"#"(B$M *$&$E" ().E$B]..., A"+,$ ]...);

2"-#.A.K'N &.+%&$+,&.BN",+N B. %&"*$+,.)#"BB/" B.P"M$&E.B'(.K'' O+#OE' %$ *$E$)$&O $, ... ]...;

2"-#.A.K'' %$*#"F', %$&N*$- ' -.R"+,)$ %&"*$+,.)#"B'NB.P"AO OR&"F*"B'L O+#OE ) +$$,)",+,)'' + +$E#.P"B'"A $%$+#"E.&.B,'MB$A $D+#OF').B''...

!#N '(#$F"B'N +O,' &"-#.A.K'':<&"*$+,.)#"BB.N 9.A' %&$*O-K'N...<&'+#.BB.N 9.P"M +,$&$B$M %.&,'N ,$).&....>+#OE', $-.(.BB/" B.A 9.P"M $&E.B'(.K'"M...3D+#OF').B'", $+OU"+,)#"BB$" 9.A'...

... B" +$$,)",+,)O", %$ +)$"AO -.R"+,)O...

... B" $,)"R.", O+#$)'NA *$E$)$&....

... B" +$$,)",+,)OL, %$ +)$"M -$A%#"-,B$+,'...

... B" $,)"R.", O&$)BL, %&"*O+A$,&"BB$AO...

<&' %&'"A-" ,$).&....<&' &.(E&O(-" %&$*O-K''...9 %&$K"++" $-.(.B'N O+#OE...<&' %&$)"*"B'' '+%/,.B'M...8 B.R.#$A A$B,.F....

Page 128: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1297.#.*-. $D$&O*$).B'N )/N)'#....8D$&-. '(*"#'N %$-.(.#., R,$...<$ $-$BR.B'' $%/,B$M X-+%#O.,.K'' D/#$ O+,.B$)#"B$,

R,$...

9 &"(O#C,.," D/#$ O+,.B$)#"B$...... %$)&"F*"B'" %&$*O-K''...... B"+$$,)",+,)'" Q.-,'R"+-$E$ -$#'R"+,). %$+,.)#"BB$G

E$ ,$).&. O-.(.BB$AO ) +$%&$)$*',"#CB/J *$-OA"B,.J...... B"+$$,)",+,)'" -.R"+,). +#"*OLU'J )'*$) O+#OE...... B.&OP"B'" %$&N*-. $D+#OF').B'N...

<"&"*.BB/M B.A ,$).& $-.(.#+N...... D$#"" B'(-$E$ -.R"+,)., R"A... (%&'+#.BB/" B.A &.B"" $DG

&.(K/, X,$ %&"*O+A$,&"B$ O+#$)'NA' *$E$)$&. $ %$+,.)-.J);... *"Q"-,B/A... ()+#"*+,)'" B"-.R"+,)"BB$M O%.-$)-', B"G

*$+,.,$RB$ %&$RB$E$ -&"%"F.);... B"%&'E$*B/A - O%$,&"D#"B'L... ()+#"*+,)'" D$N, #$A.... %$)&"F*"BB/A ('(G(. B.&OP"B'N, B.A$-.B'N);

3+A$,& %&$*O-K'' )/N)'# "" %$)&"F*"B'"...... ) ,&"J NU'-.J...... ) *)OJ -$B,"MB"&.J...... ) $*B$A ).E$B"...... ) $*B$A E&O($)$A $,+"-"...... ) %N,' -$&$D-.J...... ) R",/&"J A"P-.J...

9 J$*" $+A$,&. O+,.B$)#"B$, R,$ *$ ...% %&$*O-K'' B" A$GF", D/,C %&'(B.B$ %&'E$*B/A - *.#CB"MP"AO '+%$#C($).GB'L '(G(....

<&' )+-&/,'' ,$).&B$M ,.&/ D/#(.) $DB.&OF"B(.)...B"*$+,.R....;B"*$E&O(...;7"*$+,.R. D/#. O+,.B$)#"B. ) '+%&.)B$A ).E$B" (. '+G

%&.)B/A' %#$AD.A'...7"*$E&O( %&$'($P"# %$ )'B" 9.P"E$ X-+%"*',$&....

Page 129: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

130<&$*O-K'N D/#. %$+,.)#"B. 9.P"M +,$&$B$M...... B"+)$")&"A"BB$...... + $%$(*.B'"A B. *)" B"*"#'...... B. ,&' *BN %$(F" O+,.B$)#"BB$E$ +&$-....... + 5G*B")B$M (.*"&F-$M.

0/ B" 'A""A $, 9.P"M +,$&$B/ +)"*"B'M $,B$+',"#CB$...... +&$-$) %$+,O%#"B'N $R"&"*B$M %.&,'' ,$).&....... -$A%#"-,.K'' $+,.#CB/J '(*"#'M, %$+,.)#N"A/J ) +$G

+,.)" X,$M F" %.&,''...... O+#$)'M J&.B"B'N ' %"&")$(-' %&$*O-K'', %$*#"F.U"M

%$+,.)-" ) B.P .*&"+ ) ,"R"B'"...... B.#'R'N (.%.+B/J R.+,"M - .E&"E.,.A, -$,$&/" *$#FB/

%$+,O%',C ) B.PO $&E.B'(.K'L ) +$+,.)" +#"*OLU"M %.&,''...

!#N *$-OA"B,.#CB$E$ %$*,)"&F*"B'N ($D$+B$).B'N) &"-G#.A.K'':

2"-#.A.K'$BB/M .-, %&'#.E.",+N...W-, $+A$,&. %&$*O-K'' %&'#.E.",+N B'F"...W-, %&'"A-' )/+/#.",+N...<&$,$-$# '+%/,.B'M DO*", )/+#.B ) 9.P .*&"+...Z-+%"&,B$" (.-#LR"B'" B.%&.)#"B$ ).P"AO %&"*+,.)',"#L...?$%'N O)"*$A#"B'N )/+#.B. '+J$*NU'A $, ... ] ...;!#N '(#$F"B'N %$&N*-. %$+#"*OLU'J *"M+,)'M +,$&$B:0/ B.A"&"B/ %$,&"D$).,C $, 9.P"M +,$&$B/...0/ 'A""A B.A"&"B'" %&$+',C 9.+...... $,%&.)',C B.A )(.A"B B"-$B*'K'$BB$E$ ,$).&, %$#B$G

+,CL $,)"R.LU'M O+#$)'NA %$+,.)$- %$ +$E#.P"B'L...;... (.A"B',C *"Q"-,B/M .E&"E., B$)/A;... )/+#.,C B" %$+,.)#"BB$" &.B"" -$A%#"-,B$" $D$&O*$).G

B'"...;... )$(A"+,',C +,$'A$+,C %$)&"F*"BB$E$ ,$).&. ) &.(A"&"...... )$(A"+,',C +,$'A$+,C B"*$+,.LU"M %&$*O-K''...;... O+-$&',C $,%&.)-O +#"*OLU"M %.&,'' E&O(....;... O)"#'R',C $DS"A %$+,.)$- *#N %$-&/,'N B"*$+,.LU"E$

-$#'R"+,). '(*"#'M...... %&"*$+,.)',C B.A *$%$#B',"#CBOL +-'*-O + Q.-,O&B$M

+,$'A$+,' '(*"#'M...

Page 130: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

131... O#ORP',C -.R"+,)$ $D+#OF').B'N...... $D"+%"R',C B.*#"F.U"" '+%$#B"B'" O+#$)'M +$E#.P"B'N...!#N '(#$F"B'N +$*"&F.B'N +.B-K'M:9 +#OR." $,-.(. )/%$#B',C '(#$F"BB/" ) &"-#.A.K'' ,&"G

D$).B'N...<&' B"+$E#.+'' + B.P'A' %&"*#$F"B'NA' $,B$+',"#CB$

+$*"&F.B'N %&","B('M -...:+#' A/ B" +A$F"A *$+,'RC )(.'A$%$B'A.B'N %$ %$&N*-O

O&"EO#'&$).B'N *.BB$E$ )$%&$+....7"$%&.)*.BB.N (.*"&F-. ) O+,&.B"B'' (.N)#"BB/J %&"G

,"B('M...3,-.( $, )/%$#B"B'N $DN(.,"#C+,) %$ *$E$)$&O ) +)N(' +

(.N)#"BB$M &"-#.A.K'"M...9 +#OR." O-#$B"B'N $, %&'BN,'N A"& %$ O&"EO#'&$).B'L

)$%&$+$), $,&.F"BB/J ) &"-#.A.K''...... A/ $D&.,'A+N ) E$+.&D',&.F...... A/ %"&"*.*'A *"#$ ) +O*...... A/ $,($)"A B.%&.)#"BB$" ).A %&"*#$F"B'" $ *$%$#B'G

,"#CB/J %$+,.)-.J...... A/ *.*'A +$$,)",+,)OLU'" O-.(.B'N B.P"AO %$#B$A$RG

B$AO %&"*+,.)',"#L...... A/ )$+%$#C(O"A+N O+#OE.A' ).P'J -$B-O&"B,$)...... A/ DO*"A +R',.,C +"DN +)$D$*B/A' $, '+%$#B"B'N $DNG

(.,"#C+,) %$...... A/ DO*"A )/BOF*"B/ )$()&.,',C ,$).& + $,B"+"B'"A

)+"J &.+J$*$) B. ).P +R",...... A/ )/BOF*"B/ DO*"A %"&"+A$,&",C O+#$)'N +$,&O*B'G

R"+,)....... A/ *$#FB/ DO*"A %$+,.)',C )$%&$+ $ K"#"+$$D&.(B$+,'

%&$*$#F"B'N *"#$)/J -$B,.-,$)...... A/ *$#FB/ DO*"A %&"*O%&"*',C ).+ $ B.+,O%#"B'' B"G

F"#.,"#CB/J %$+#"*+,)'M *#N %"&+%"-,') B.P"E$ +$,&O*B'GR"+,)....

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::? B.P"AO +$F.#"B'L...? B.P"AO B"O*$)#",)$&"B'L...? B.P"AO B"O*$)$#C+,)'L...

Page 131: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

132? B.P"AO $E$&R"B'L...? B.P"AO &.($R.&$).B'L...? B.P"AO B"*$OA"B'L...... -&.MB"AO...... R&"()/R.MB$AO...... '+-&"BB"AO...... E#OD$-$AO...... D$#CP$AO...... %$#B$AO...

0/ ,.-F" DO*"A )/BOF*"B/...... $D&.,',C+N ) .&D',&.FB/M +O*...... $D&.,',C+N ) )/P"+,$NUOL $&E.B'(.K'L...... $,-.(.,C+N $, %#.B$) *.#CB"MP"E$ +$,&O*B'R"+,)....... $,-.(.,C+N $, B.A"&"B'M (.-#LR',C + 9.P"M +,$&$B$M...... %$,&"D$).,C $, 9.P"M +,$&$B/ %&"*$+,.)#"B'N *$%$#G

B',"#CB/J E.&.B,'M...... %$,&"D$).,C $, 9.+ %&'BN,'N A"& %$ O+,&.B"B'L %&'R'G

B"BB$E$ B.A OD/,-....... $,$().,C %&$"-, *$E$)$&. B. B$)/" %$+,.)-' *$ O&"EO#'&$G

).B'N +%$&....... $,$().,C +)$"E$ %$#B$A$RB$E$ %&"*+,.)',"#N *#N )&OR"G

B'N "AO 'B+,&O-K'M $,B$+',"#CB$ %$&N*-. O&"EO#'&$).B'N...... (.N)',C ).A $ B.P"A B.A"&"B'' *$D',C+N B.*#"F.U"E$

'+%$#B"B'N O+#$)'M +$E#.P"B'N...... (.N)',C ).A $ +)$"A B"+$E#.+'' + Q.-,.A', '(#$F"BG

B/A'...... %&'A"B',C %&$,') 9.P"M +,$&$B/ P,&.QB/" +.B-K'',

%&"*O+A.,&').LU'"...... %&'D"EBO,C - O+#OE.A *&OE'J +"&)'+B/J (,$&E$)/J) $&G

E.B'(.K'M...

0/ B.*""A+N B. %$#B$" ' +)$")&"A"BB$" O*$)#",)$&"B'"B.P'J %&","B('M...

0/ &.++R',/)."A B. ).P" %$B'A.B'" ' E$,$)B$+,C O+,&.GB',C B"*$+,.,-', $,&.F"BB/" ) &"-#.A.K''...

0/ %$#.E."A, R,$ B.P' *$)$*/, '(#$F"BB/" ) &"-#.A.GK'', $-.(.#'+C OD"*',"#CB/A'...

Page 132: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1330/ '+J$*'A '( ,$E$, R,$ B.P' ,&"D$).B'N N)#NL,+N $%G

&.)*.BB/A' ' +%&.)"*#')/A'...0/ $F'*."A, R,$ B.P' %&","B('' DO*O, )$+%&'BN,/ ).A' +

%$B'A.B'"A...0/ +R',."A, R,$ *$+,.,$RB$ N+B$ '(#$F'#' +)$' %&","BG

('' $,B$+',"#CB$...

I#.). 15. =5K$&C.J'$55/" %'+BC.

6BQ$&A.K'$BB/" %'+CA. )+" D$#"" .-,')B$ '+%$#C(OL,+N&$++'M+-'A' %&"*%&'B'A.,"#NA' ) %&$K"++" *"#$)$M .-,')B$G+,'. V.A",'A, R,$ &.++A.,&')."A.N &.(B$)'*B$+,C *"#$)$E$%'+CA. *.)B$ %$#OR'#. B. V.%.*" P'&$-$" &.+%&$+,&.B"B'"%$* B.().B'"A %'+CA"BB$E$ B"$DN(.,"#CB$E$ %&"*#$F"B'N.

3+$D"BB$+,CL $Q$&A#"B'N %$*$DB/J %'+"A N)#N",+N $,GB$+',"#CB.N +)$D$*. .),$&. %$+#.B'N ) )/D$&" $Q$&A',"#CG+-'J +&"*+,). 9 #LD$A +#OR.", $*B.-$, 'BQ$&A.K'$BB$" %'+CGA$ B" *$#FB$ )/E#N*",C D"()-O+B$ $Q$&A#"BB/A – X,$ +OU"G+,)"BB$ +B'F.", P.B+/ B. ,$, R,$ .*&"+., %$F"#.", $(B.-$GA',C+N + +$*"&F.B'"A %$+#.B'N. 7.'D$#"" D"+%&$'E&/PB/M).&'.B, – $Q$&A#"B'" 'BQ$&A.K'$BB$E$ %'+CA. B. R'+,$A#'+," %'+R"M DOA.E' + ,U.,"#CB/A +$D#L*"B'"A )+"J -#.++'GR"+-'J -.B$B$) $Q$&A#"B'N.

8,&O-,O&. 'BQ$&A.K'$BB$E$ %'+CA. B" %&"*%$#.E.", $DNG(.,"#CB$E$ &.(D'"B'N B. .D(.K/. T"A B" A"B"", +#"*O", %$GAB',C, R,$ E#.)B.N '*"N ,.-$E$ %$+#.B'N *$#FB. D/,C *$B"+"GB. *$ +)"*"B'N .*&"+.,. ) %"&)$M R.+,' B.R.#CB$E$ .D(.K. 'BGQ$&A.K'$BB$E$ %'+CA.. 9,$&$M ' %$+#"*OLU'" .D(.K/, -.-%&.)'#$, B"+O, ) +"D" *$%$#B',"#CBOL 'BQ$&A.K'L ),$&$+,"G%"BB$E$ %#.B.. V.-#LR',"#CB.N Q$&AO#. )"F#')$+,' N)#N",+N$DN(.,"#CB$M.

3+$D"BB$+,' +$*"&F.B'N 'BQ$&A.K'$BB$E$ %'+CA. )/,"G-.L, '( "E$ QOB-K'$B.#CB$E$ %&"*B.(B.R"B'N – B" %&$+,$)/().,C #LD$%/,+,)$ .*&"+.,., B$ ' %$DO*',C "E$ - ,$AO, R,$G

Page 133: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

134D/ )+,O%',C + .),$&$A %$+#.B'N ) -$B,.-, (F"#.,"#CB$ ) Q$&GA" -$B-&",B$E$ *"#$)$E$ %&"*#$F"B'N). !&OE'" ).FB/" &"-$GA"B*.K'' +)$*N,+N - +#"*OLU"AO:

1) +,&"A',"+C )/().,C 'B,"&"+ .*&"+.,. + %"&)/J F" +#$)%$+#.B'N;

2) Q$&AO#'&OM," -.F*$" %&"*#$F"B'" ,.-, R,$D/ %$+,"G%"BB$ O+'#').,C "E$ F"#.B'" )+,O%',C + ).A' ) *"#$)$M-$B,.-,;

3) -$B-&",'('&OM," +)$" %&"*#$F"B'", + ,"A, R,$D/ .*G&"+., R",-$ %$B'A.#, -.-'" E#.)B/" %&"'AOU"+,). $B$ B"G+", ) +"D";

4) ++/#.M,"+C B. 'A"LU'M+N O ).+ %$(',')B/M %&.-,'R"G+-'M $%/, ' %$*,)"&F*.M," X,$ ++/#-.A' B. *$-OA"B,/ ' &"G-$A"B*.K'' ).P'J &".#CB/J %.&,B"&$);

5) DO*C," OD"*',"#CB/;6) )+"A' +'#.A' %$DOF*.M," .*&"+.,. - $,)",O.

15.1. =5K$&C.J'$55$" %'+BC$ %$,"5J'.#B5$CD *"#$)$CD %.&,5"&D

N)(/30'+ 4#*(1,04+%-*(,#)&"10.0 *0'( «5)(3#,( %1"»Z.=. M;4(.%'0/+

C/(9(#'?2 Z('%)& =(,(40/%7!Y ;?) %"1):7%,#)&30 4(* $0)+7%,& 0, !(" ",0)& "104?2 0,/#,

$0 "+<#",/+ "/0#.0 0;4(<#3%8 0, 31 %:)8 2006 .. 50-/0)&,# /H,02 "/8-% -("/%*#,#)&",/0/(,& !(' "/0: $4%-3(,#)&30",& % /30/&0;4(,%,&"8 1 !(' " 3(",08<%' %3F04'(D%033?' $%"&'0'.

Q(1 8 $03%'(:, $4#*)09#3%#, "0*#49(<##"8 / +1(-(330' 0;64(<#3%%, $4#*",(/)8#,"8 !(' -(")+9%/(:<%' /3%'(3%8. ! "/0:07#4#*&, !? $40"%,# +,073%,& 3#10,04?# *#,()%, 1("(:<%#"8, /7(",30",%, ,#'(,%1% $4#*)(.(#'?A 4+10$%"#2, % "4010/ %A $0*.06,0/1% 1 %-*(3%:. M"A0*8 %- %-)09#330.0, 8 A0,#) ;? "00;<%,& *(6)## ")#*+:<##.

1. =(7()0 3(>#'+ "0,4+*3%7#",/+ '09#, ;?,& $0)09#30 -(61):7#3%#' (/,04"10.0 *0.0/04( 3( $#4/+: %- $4%)(.(#'0.0 $#64#738 13%. ("'. $4%)09#3%#).

Page 134: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

135

2. @+<#",/#33?'% +")0/%8'% *(330.0 *0.0/04( $4#*",(/)86:,"8: 0;E#' 4+10$%"%, "401 ## $#4#*(7%, $048*01 4("7#,0/ % "401*#2",/%8 *0.0/04( (/ 7(",% $4%3(*)#930",% (/,04"1%A $4(/).

Y 0;4(<(:"& 1 !(' " $40"&;02 "00;<%,& '3# " 0,/#,0' 0;?763?# +")0/%8 *)8 (/,040/ (/ /%*# $40#1,( *0.0/04( %)% / $40%-6/0)&302 F04'#). M"14#33# 3(*#:"&, 7,0 '? "'09#' $4%2,% 1 /-(6%'0$4%#')#'0'+ "0.)(>#3%: % -(1):7%,& +9# / ;)%9(2>## /4#6'8 $#4/?2 *0.0/04.

54%)09#3%#: $#4#7#3& 4(;07%A 3(-/(3%2 4+10$%"#2, $4#*)(6.(#'?A /3%'(3%: %-*(,#)&",/(, 3( 2 )%",(A, ,0)&10 (*4#"(,+.

@ +/(9#3%#',L.L. C"'(30/,$40F#""%03()&3?2 (/,046$#4#/0*7%1.

15.2. 7,)", 5. '5K$&C.J'$55$" %'+BC$ %$,"5J'.#B5$CD *"#$)$CD %.&,5"&D

L.L. C"'(30/+

C/(9(#'?2 L(/%)& L%F(,0/%7!G)(.0*(4: !(" -( !(># %3F04'(D%0330# $%"&'0 0, 15 (/.+"6

,( 2003 .. Y " +*0/)#,/04#3%#' "00;<(: !(' 0 3('#4#3%% %-*(6,#)&",/( -(1):7%,& " !('% (/,04"1%2 *0.0/04 3( $#4#/0* % )%,#64(,+43+: 0;4(;0,1+ 13%.% [.[. Y3;(#/02 «T(,(4"1%# '%F? % )#6.#3*?». 540#1, *0.0/04( $4%)(.(#,"8.

Y %"14#33# 3(*#:"&, 7,0 !? 3(2*#,# / $40#1,# *0.0/04( 0,/#,?3( /"# %3,#4#"+:<%# !(" /0$40"?. 54% 3#0;A0*%'0",% $40>+ !("0;4(<(,&"8 10 '3# $0"4#*",/0' 0;?7302 %)% H)#1,403302 $07,?.

@00;<(: !(' (*4#" $0")#*3#2: [email protected]+*+ 4(* $0)+7%,& 0, !(" "104?2 0,/#,.

54%)09#3%#: $40#1, (/,04"10.0 *0.0/04(, 3( 3 )%",(A, ,0)&10(*4#"(,+.

@ $07,#3%#',N)(/3?2 4#*(1,04 %-*(,#)&"10.0 *0'( «5)(3#,( %1"»Z.=. M;4(.%'0/

Page 135: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

136

15.3. =5K$&C.J'$55$" %'+BC$ %$,"5J'.#B5$CD (.-.(E'-D

I%4#1,04+ 1%30,#(,4( «M"14(».. =#/%330'?""1 @,(/40$0)&"10.0 14(8J.N. @0)3D#/02

C/(9(#'(8 .0"$09( @0)3D#/(!R? 4(*?, 7,0 !? "07)% /0-'093?' 0,1)%13+,&"8 3( 3(># $4#6

*?*+<## $0")(3%#. P,0 0$4#*#)#33?' 0;4(-0' +1(-?/(#, 3( !(>+-(%3,#4#"0/(330",& / $0)+7#3%% *0",+$( 1 4#'03,3?' +")+.(',10,04?# %'##, 7#",& $4#*)09%,& !(' 3(># $4#*$4%8,%#.

=(",08<## %3F04'(D%0330# $%"&'0 %'##, D#)&: $0*40;3##0-3(10'%,& !(" " "0*#49(3%#' H,%A +")+. % ",(3*(4,3?'% +")0/%68'% %A $4#*0",(/)#3%8. C,073%', 7,0 3(># $4#*$4%8,%# HFF#16,%/30 4(;0,(#, / +1(-(3302 0;)(",% "#4/%"( ;0)## 8 )#, % %'##,/#"&'( ;)(.09#)(,#)&3?# 0,-?/? 0 "/0#2 *#8,#)&30",%.

! 7%")# 3(>%A 1)%#3,0/ – =#/%330'?""10# 0,*#)#3%# @;#46;(31( LO, ]#3,4 10''#47#"1%A +")+. «@():,», 4#",04(3 «S0)0,(840<(», =#/%330'?""10# (/,0,4(3"$04,30# $4#*$4%8,%#, '(.(-%3«I#,"1%2 '%4», .040*"10# $#*+7%)%<# % *4. J;E#1,? $#4#7%")#363?A $4#*$4%8,%2 4#103",4+%40/(3?, '0*#43%-%40/(3? % 0,4#6'03,%40/(3? $4% 3#$0"4#*",/#330' +7(",%% 3(>%A "$#D%()%",0/% $0)+7%)% 0, -(1(-7%10/ /?"01+: 0D#31+.

J;4(<(#' !(># /3%'(3%# 3( ,0, 7,0 / ;0)&>%3",/# ")+7(#/3(>% 1)%#3,? $4#*$07%,(:, /0"$0)&-0/(,&"8 10'$)#1"302 +")+6.02, $4#*$0)(.(:<#2 $(1#,30# 4#>#3%# /"#A /0$40"0/, ,(1 %)%%3(7# "/8-(33?A " $40/#*#3%#' 4#103",4+1D%%, '0*#43%-(D%% %4#'03,( 0;E#1,0/(«$0* 1):7»). P,0 0;#"$#7%/(#, H1030'%:"4#*",/ -(1(-7%1( % 0$,%'()&30# %"$0)&-0/(3%# /0-'0930",#2$4%'#38#'?A 3('% ",40%,#)&3?A ,#A30)0.%2.

5#4#7#3& +")+., ( ,(19# +")0/%8 %A $4#*0",(/)#3%8 -(1(-7%61(' $0*40;30 % 3(.)8*30 $4#*",(/)#3? / 3(>#' %3F04'(D%03630' $40"$#1,#, 10,04?2 $4%)(.(#,"8 1 3(",08<#'+ $%"&'+. R?0A0,30 /?>)#' !(' *0$0)3%,#)&3?# H1-#'$)84? $40"$#1,(, ( ,(169# %3?# %3F04'(D%03306"$4(/073?# '(,#4%()?, #")% + !(" /0-63%13#, $0,4#;30",& / H,0'.

540"%' !(" 0-3(10'%,&"8 " "0*#49(3%#' 3(>%A $4#*)09#3%2% $0 /0-'0930",% "4(-+ "00;<%,& 3(' 0 "/0%A 3('#4#3%8A / 0,306>#3%% 4(-/%,%8 /-(%'0/?.0*30.0 "0,4+*3%7#",/(. R? ;+*#'/#"&'( $4%-3(,#)&3? !(' -( "104?2 0,/#, $0 "+<#",/+ 3(>#.0 0;64(<#3%8.

Page 136: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

137

54%)09#3%#: %3F04'(D%033?2 $40"$#1, (;40>:4() 3(16 )%",(A, ,0)&10 (*4#"(,+.

@ +/(9#3%#',N)(/3?2 %39#3#4 SVJ «L#'03,3%1»5.I. V",4(A(3D#/

15.4. 7,)", 5. '5K$&C.J'$55$" %'+BC$ %$,"5J'.#B5$CD (.-.(E'-D

N)(/30'+ %39#3#4+SVJ «L#'03,3%1»5.I. V",4(A(3D#/+

R30.0+/(9(#'?2 .0"$0*%3 V",4(A(3D#/!50-/0)&,# $0;)(.0*(4%,& !(" -( 0;",08,#)&30# % %"1):7%6

,#)&30 *#)0/0# %3F04'(D%0330# $%"&'0, 0,$4(/)#330# !('% /3(> (*4#" 8 308;48 2003 .. @0*#49(<%#"8 / 3#' $4#*)09#3%8%-+7#3? 3('% " *0)93?' /3%'(3%#'.

! "/8-% " %-)09#33?' $40>+ !(" /?")(,& / 3(> (*4#" #<#0*%3 H1-#'$)84 %3F04'(D%0330.0 $40"$#1,(, ( ,(19# 1(,()0. ($#64#7#3&) %"$0)&-+#'?A !(>%' $4#*$4%8,%#' '(,#4%()0/ % 0;04+6*0/(3%8. =(' ;?)0 ;? ,(19# 9#)(,#)&30 $0)+7%,& 0, !(" %3F046'(D%: 0,30"%,#)&30 $4#*$0)(.(#'?A "4010/ /?$0)3#3%8 $0*0;63?A 4(;0, (%"A0*8 %- 0$?,( 4(;0,? "$#D%()%",0/ $4#*$4%8,%8 3((3()0.%73?A 0;E#1,(A).

50)(.(:, 7,0 " $0)+7#3%#' 0, !(" *0$0)3%,#)&302 %3F04'(D%%'? +9# / ;)%9(2>## /4#'8 "'0.)% $4%",+$%,& 1 0;"+9*#3%: % "06.)("0/(3%: "0*#49(3%8 $40#1,( 4#103",4+1D%% -*(3%8 1%30,#(,4(«M"14(» ($4#*/(4%,#)&3?2 H"1%- % 10$%8 $0H,(930.0 $)(3( -*(3%8$4%)(.(:,"8) % /?4(;0,1# +")0/%2 "00,/#,",/+:<#.0 *0.0/04(.

54%)09#3%#:1. 54#*/(4%,#)&3?2 H"1%- /3+,4#33#.0 0F04')#3%8 ;0)&>0.0 %

'()0.0 1%30-()0/ 1%30,#(,4( «M"14(», 3( 2 )%",(A, ,0)&10 (*4#"(,+.2. Q0$%8 $0H,(930.0 $)(3( -*(3%8 1%30,#(,4( «M"14(» 3(

4 )%",(A, ,0)&10 (*4#"(,+ ($0*)#9%, /0-/4(,+).

@ .)+;01%' +/(9#3%#',I%4#1,04 1%30,#(,4( «M"14(»J.N. @0)3D#/(

Page 137: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

13815.5. 2"-$C"5*D"C/" K$&CD#'&$)-'

*#A '5K$&C.J'$55/H %'+"C

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::6BQ$&A'&O"A 9.+...<$()$#C," %&$'BQ$&A'&$).,C 9.+...0/ B.A"&"B/ %&$'BQ$&A'&$).,C ).+...7.A %&"*+,.)#N",+N K"#"+$$D&.(B/A %&$'BQ$&A'&$).,C

9.PO $&E.B'(.K'L...

@#.E$*.&'A (. 'B,"&"+ - B.P"AO %&"*#$F"B'L...0/ D/#' &.*/ %$#OR',C $, 9.+ $,)", B. B.P" %&"*/*OU""

%$+#.B'" $,...0/ %&'(B.,"#CB/ (. )B'A.B'", %&$N)#"BB$" 9.A' - B.P"G

AO %'+CAO $,...8%.+'D$ (. ,$, R,$ 9/ +$R#' )$(A$FB/A $,-#'-BO,C+N B.

B.P" +$$DU"B'" $,...

7.+,$NU"" 'BQ$&A.K'$BB$" %'+CA$ 'A"", K"#CL...!.BB$" 'BQ$&A.K'$BB$" %'+CA$ +$*"&F', ) +"D" $Q'K'G

.#CB$" %&"*#$F"B'" $ *"#$)$A %.&,B"&+,)" ) $D#.+,'... Z,$ 'BQ$&A.K'$BB$" %'+CA$ %&"*B.(B.R"B$ *#N *$)"*"G

B'N *$ 9.P"E$ +)"*"B'N...7.P" 'BQ$&A.K'$BB$" %'+CA$ )-#LR.", ) +"DN A.,"&'.G

#/, %&"*B.(B.R"BB/" *#N +)"*"B'N...

0/ DO*"A &.*/ %&"*$+,.)',C ) 9.P" &.+%$&NF"B'" *$G%$#B',"#CBOL 'BQ$&A.K'L $,B$+',"#CB$...

0/ E$,$)/ $,)",',C B. 'B,"&"+OLU'" 9.+ )$%&$+/ %$ %$G)$*O O+#$)'M...

0/ B"(.A"*#',"#CB$ %&"*$+,.)'A 'BOL 'B,"&"+OLUOL9.+ 'BQ$&A.K'L, -.+.LUOL+N...

Y + O*$)$#C+,)'"A )/P#L 9.A B"$DJ$*'A/" 'BQ$&A.K'G$BB$G+%&.)$RB/" A.,"&'.#/, 'A"LU'" $,B$P"B'" -...

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::... 'BQ$&A.K'N, %$()$#NLU.N 9.A $K"B',C %&"'AOU"+,)$

B.P"E$ %&"*#$F"B'N...

Page 138: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

139... A/ *"#."A 9.A '+-#LR',"#CB$ )/E$*B$" %&"*#$F"B'"...... 'BQ$&A'&ON 9.+ $D X,$A, A/ +,&"A'A+N %&"*$+,.)',C

9.A )+" B"$DJ$*'A/" +)"*"B'N $...... 9/ A$F"," +.A' $K"B',C %$#"(B$+,C X,$M 'BQ$&A.K''...

0/ D/#' D/ '+-#LR',"#CB$ %&'(B.,"#CB/ 9.A (. )$(GA$FB$ D$#"" +-$&/M $,)", B. X,$ 'BQ$&A.K'$BB$" %'+CA$...

0/ DO*"A &.*/ %$#OR',C $, 9.+ $,)", %$ +OU"+,)O B.P"E$'BQ$&A.K'$BB$E$ %'+CA....

3R"BC &.++R',/).L, R,$ 9/ +$R,"," )$(A$FB/A B" (.*"&GF.,C+N + $,)",$A ' +$$DU',"...

Y D/# D/ D#.E$*.&"B 9.A (. $%"&.,')B/M $,)", B. X,$ 'BGQ$&A.K'$BB$" %'+CA$...

I#.). 16. I.&.5,'M5/" %'+BC.

HOB-K'$B.#CB$" %&"*B.(B.R"B'" E.&.B,'MB$E$ %'+CA.)/,"-.", '( "E$ B.().B'N. <$ +O,', X,$ – .).B+$)$" $DN(.G,"#C+,)$ .),$&. ($&E.B'(.K''G$,%&.)',"#N) )/%$#B',C (.&.GB"" +$E#.+$).BB/" + .*&"+.,$A ($&E.B'(.K'"MG%$#OR.,"#"A)O+#$)'N -.-$MG#'D$ *$E$)$&"BB$+,'.

9 D$#CP'B+,)" +#OR.") &"RC '*", $ E.&.B,'NJ ) $,B$P"B''$%#.,/ %$+,.)$- %&$*O-K''. 3*B.-$ *"#$).N %&.-,'-. +)'*"G,"#C+,)O", $ ,$A, R,$ Q.-,'R"+-' $D#.+,C %&'A"B"B'N E.&.BG,'MB/J %'+"A E$&.(*$ P'&" (R,$ ' %$*,)"&F*.L, %&')"*"BGB/" *.#"" %&'A"&/).

V.A",'A, R,$ %$*E$,$)-. E.&.B,'MB/J %'+"A &"*-$ )/(/).G", (.,&O*B"B'N O $%/,B/J +$,&O*B'-$). Z,$AO +%$+$D+,)O", D$G#"" )/+$-.N (%$ +&.)B"B'L + *&OE'A' )'*.A' *"#$)/J %'+"A)OB'Q'-.K'N +,&O-,O&/ ' +$*"&F.B'N %$*$DB/J %$+#.B'M. UU##""88..))++++""##33??44 ""00""%%--,,))++&&:: E.&.B,'MB$E$ %'+CA. N)#N",+N:

1) )/*"#"B'" -#LR")$M Q$&AO#'&$)-' (&.+%$#.E."A$M,-.- %&.)'#$, )BO,&' ,"-+,. %$+#.B'N) %&$%'+B/A' DO-).A''#' %$#OF'&B/A P&'Q,$A (4W2W7T62>1, #),)&I%,K.M);

Page 139: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1402) )/B"+"B'" ) (.E$#$)$- - ,"-+,O +#$) «4.&.B,'MB$"

%'+CA$».HH33%%77663377%%11 E.&.B,'MB$E$ %'+CA. %&"*%$#.E.", ) D$#CP'BG

+,)" +#OR.") B.#'R'" )+"E$ $*B$E$G*)OJ .D(.K"). 9 %"&)$A '(B'J ) -&.,-$M Q$&A" '(#.E.L,+N $D+,$N,"#C+,)., %$DO*')P'".),$&. - %&"*$+,.)#"B'L ) &.+%$&NF"B'" .*&"+.,. +$$,)",+,G)OLU'J %'+CA"BB/J E.&.B,'M. 9$ ),$&$A .D(.K" %&' %$A$U'+,.B*.&,B$M Q$&AO#'&$)-' Q'-+'&O",+N +OU"+,)$ E.&.B,'MGB/J $DN(.,"#C+,).

HH""**))%%>>11++&&)) E.&.B,'MB$E$ %'+CA. J.&.-,"&'(O",+N -&.,G-$+,CL ' %$*R"&-BO,$M $Q'K'.#CB$+,CL.

16.1. <'+BC"55/" 3.&.5,'' 5. $%#.,D %&$*D-J'' ' )$()&., %$*)'45$3$ +$+,.).

S('#",%,#): *%4#1,04( $0 ";?,+JVJ «\#)8;%3"1%2 ,4(1,043?2 -(/0*»R.M. S(A(40/+

C/(9(#'?2 R%A(%) M/(30/%7!54%3%'(8 /0 /3%'(3%# 3(># '30.0)#,3## /-(%'0/?.0*30#

"0,4+*3%7#",/0, $40>+ !(" %-?"1(,& /0-'0930",& *)8 +"104#3%8$0",(/1% 25 10'$)#1,0/ -($("3?A 7(",#2 1 ,4(1,04(' \TS640B %\TS640@ % 0,.4+-1% +1(-(3302 $40*+1D%% / 3(> (*4#" *0 1 '(4,("... 54% 0$4#*#)#3%% $#4/03(7()&30.0 "401( $0",(/1% – 1 ($4#6)8 "... – 3# ;?)% / *0)9302 '#4# +7,#3? $0.0*3?# +")0/%8 3(",+6$(:<#.0 "#-03( "#)&"10A0-82",/#33?A 4(;0,. J,.4+-1+ $40>+$40%-/#",% !(>%' 9/* ,4(3"$04,0'. @/0#/4#'#33?2 /0-/4(, /(6.030/ % 0$)(,+ .(4(3,%4+:. J !(>#' 4#>#3%% $40>+ "00;<%,& //0-'0930 ;0)## 1040,1%# "401%.

@ +/(9#3%#',I%4#1,04 ONC5 «@#)&A0-4#'"3(;»5.!. B(>1#/%7

N)(/3?2 ;+A.(),#4=.J. G04%"0/(

Page 140: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

14116.2. 7,)", 5. 3.&.5,'M5$" %'+BC$

I%4#1,04+ ONC5 «@#)&A0-4#'"3(;»5.!. B(>1#/%7+

C/(9(#'?2 5#,4 !()#3,%30/%7!@00;<(:, 7,0 !(># .(4(3,%230# $%"&'0 3('% $0)+7#30 %

$4%38,0 1 "/#*#3%:. !(>( $40"&;( 0 *0"407302 0,.4+-1# / (*4#"ONC5 «@#)&A0-4#'"3(;» '09#, ;?,& +*0/)#,/04#3( 7(",%730, $06"10)&1+ / 3(",08<## /4#'8 3(># $4#*$4%8,%# 3# 4("$0)(.(#, *06",(,073?' 10)%7#",/0' /"#A -($("3?A 7(",#2 1 +1(-(33?' '0*#6)8' ,4(1,040/ *)8 F04'%40/(3%8 25 10'$)#1,0/ SM5.

! "401 *0 1 '(4,( "... / !(> (*4#" ;+*#, 0,.4+9#30 15 10'6$)#1,0/ -($("3?A 7(",#2. 50)+7#3%# 0",()&3?A 10 10'$)#1,0/09%*(2,# / "401%, +1(-(33?# / *#2",/+:<#' *0.0/04# 0 $0",(/1(A$40*+1D%% 3( ,#1+<%2 .0*. J /0-'0930",% +"104%,& 0,.4+-1+ /,06402 $(4,%% -($("3?A 7(",#2 '? $40%3F04'%4+#' !(" *0$0)3%6,#)&30.

@ +/(9#3%#',S('#",%,#)& *%4#1,04( $0 ";?,+JVJ «\#)8;%3"1%2 ,4(1,043?2 -(/0*»R.M. S(A(40/

=(7()&3%1 0,*#)( "3(;9#3%8Q.5. @+A04+10/

Page 141: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

14216.3. <'+BC"55/" 3.&.5,'' 5. ,&D*$D+,&$M+,)$

)5$)B 5.F&.55$3$ %"&+$5.#.

I%4#1,04+'+3%D%$()&30.0 ]#3,4(,4+*0+",402",/( % -(38,0",% 3("#)#3%8..!0)9"1%2 !0).0.4(*"102 0;).M.M. C4(-0/02

N)+;010+/(9(#'(8 M4(%*( M)&*(40/3(!! "00,/#,",/%% " $0*(3302 4(3## -(8/102 3( $0*;04 $#4"03(6

)( *)8 3+9* 3(>#.0 $4#*$4%8,%8 3( ,#1+<%2 .0* (3(> %"A. 0, ...U ...) $4#*+"'(,4%/()0"& ,4+*0+",402",/0 15 4(;07%A60$#4(,0640/ ,01(43?A ",(310/ " 7%")0/?' $40.4(''3?' +$4(/)#3%#'.

! "/8-% " ,0)&10 7,0 "0",08/>%'"8 +,/#49*#3%#' N0"+*(4",6/#330.0 0;040330.0 -(1(-( 3( 2006 .0* % +/#)%7#3%#' #.0 0"30/63?A $01(-(,#)#2 *)8 3(>#.0 $4#*$4%8,%8 '? %"$?,?/(#' $0,4#;630",& / $4%/)#7#3%% *0$0)3%,#)&30.0 10)%7#",/( 4(;07%A +1(-(36302 "$#D%()&30",%, / ,0' 7%")# %- 7%")( /?$+"13%10/ .040*"1%A"4#*3%A "$#D%()&3?A +7#;3?A -(/#*#3%2.

C;#*%,#)&30 $40"%' !(" %-?"1(,& /0-'0930",& *)8 3($4(/)#63%8 3( 3(># $4#*$4%8,%# *0$0)3%,#)&30.0 10)%7#",/( 4(;07%A"0.)("30 $4%)(.(#'02 +,073#3302 -(8/1#. T4+*0+",402",/0, 4(-6'#<#3%# % 0;+7#3%# $#4"03()(, 3($4(/)8#'0.0 / "00,/#,",/%% "+,073#3302 -(8/102, .(4(3,%4+:.

54%)09#3%#: +,073#33(8 -(8/1( 3( $0*;04 $#4"03()( 3(2006 .0*, / */+A H1-. 3( 5 )%",(A 1(9*?2, H1-.U 1 – (*4#"(,+,H1-.U 2 – / *#)0.

@ +/(9#3%#',=(7()&3%1 ")+9;? $#4"03()(5J «!0)9"1%2 '#A(3%7#"1%2 -(/0*»5.5. J4#F&#/

Page 142: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

14316.4. 7,)", 5. 3.&.5,'M5$" %'+BC$ ().&'.5, 2)

=(7()&3%1+ ")+9;? $#4"03()(5J «!0)9"1%2 '#A(3%7#"1%2 -(/0*»5.5. J4#F&#/+

C/(9(#'?2 5#,4 5(/)0/%7!@00;<(:, 7,0 !(># .(4(3,%230# $%"&'0 3('% $0)+7#30 %

$4%38,0 1 "/#*#3%:. C,073#33(8 -(8/1( 3( $0*;04 $#4"03()( *)83+9* 5J «!0)9"1%2 '#A(3%7#"1%2 -(/0*» 3('% $0)+7#3( % 4("6"'0,4#3(. J $048*1# 4#()%-(D%% +1(-(3302 -(8/1% '? 0;8-+#'"8$40%3F04'%40/(,& !(" *0$0)3%,#)&30.

@ +/(9#3%#',I%4#1,04 R]TS= .. !0)9"1%2 !0).0.4(*"102 0;).M.M. C4(-0/(

16.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A 3.&.5,'M5/H %'+"C

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::... +)$")&"A"BBOL ' %$#BOL $%#.,O E.&.B,'&OL...... +)$")&"A"BB/M )$()&., '+%&.)B$E$ %$*)'FB$E$ +$+,.).

E.&.B,'&OL...... ,&O*$O+,&$M+,)$ E.&.B,'&OL...... $DOR"B'" ' %"&"%$*E$,$)-O E.&.B,'&OL...... $D"+%"R"B'" $DU"F','"A E.&.B,'&OL...... %&"*$+,.)#"B'" %&"*O+A$,&"BB/J (.-$B$*.,"#C+,)$A

2H #CE$, E.&.B,'&OL...

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::9 +)N(' + O)"#'R"B'"A %$,&"DB$+,'...9 +)N(' + %"&"+A$,&$A +&$-$)...9 +)N(' + &.+P'&"B'"A B$A"B-#.,O&/ %&$*O-K''...9 +)N(' + ))"*"B'"A ) *"M+,)'" B$)/J %&$'()$*+,)"BB/J

A$UB$+,"M...9 +)N(' + '(A"B"B'"A -$BSLB-,O&/ &/B-....9 +)N(' + %$#OR"B'"A O-.(.B'M...

Page 143: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1449 +)N(' + B"D#.E$%&'N,B$M +$K'.#CB$GX-$B$A'R"+-$M $DG

+,.B$)-$M ) &"E'$B"...9 +)N(' + O*$&$F.B'"A ,.&'Q$)...9 +)N(' + $+$D/A' $D+,$N,"#C+,).A'...9)'*O $+$D/J $D+,$N,"#C+,)...

I#.). 17. <&"("5,.J'$55/" %'+BC.

HOB-K'$B.#CB$" %&"*B.(B.R"B'" %&"("B,.K'$BB$E$ %'+CA. –OD"*',C .*&"+.,. ) +$K'.#CB$M (B.R'A$+,' ' $DU"+,)"BB$M %$G#"(B$+,' %&"*+,.)#N"A$E$ A"&$%&'N,'N ' %$DO*',C "E$ - OR.+G,'L ) B"A. V.A",'A, R,$ %&"("B,.K'$BB/" %'+CA. B" %&"*B.(GB.R"B/ *#N %&')#"R"B'N )B'A.B'N %$,"BK'.#CB/J %$-O%.,"G#"M - ,$M '#' 'B$M %&$*O-K'' – *#N X,$E$ +OU"+,)OL, &"-#.AGB/" %'+CA. (-$,$&/" ) *.BB$A %$+$D'' B" &.++A.,&').L,+N).

UU00""%%--,,))++&&)) %&"("B,.K'$BB$E$ %'+CA. B"+-$#C-$ $,#'R.G",+N $, ,&.*'K'$BB$E$. 3B$ *"#.",+N D$#"" N&-'A ' -&.+$RGB/A. 9 &N*" +#OR.") *#N X,$M K"#' '+%$#C(OL,+N -&O%B/",D&$+-'" (.E$#$)-', '##L+,&.K'', K)",$)/" )+,.)-' ' ,.%.\"#C %$*$DB/J OJ'U&"B'M – %$DO*',C .*&"+.,. )$+%&'B'GA.,C +$*"&F.B'" %$+#.B'N B" ,$#C-$ OA$A, B$ ' +"&*K"A.

HH33%%77663377%%11 %&"("B,.K'$BB$E$ %'+CA. %$+,&$"B. B. D"($GE$)$&$RB$A «#'*"&+,)"» %"&)$E$ .D(.K., +$*"&F.U"A ) +"D"B.'D$#"" ).FBOL 'BQ$&A.K'L. 9 %$+#"*OLU'J *)OJG,&"J (.'B$E*. ' D$#"") .D(.K.J %$+#.B'N %&$'+J$*',, %$ +O,', B"$*GB$-&.,B$" %$),$&"B'" X,$M 'BQ$&A.K'' (+ $%&"*"#"BB/A').&'.K'NA'). V.-#LR',"#CB/M .D(.K $D/RB$ +$*"&F', ) +"D"-$B-&",BOL 'BQ$&A.K'L $ +$D/,'' ()&"A"B' ' A"+," "E$%&$)"*"B'N). 9A"+,$ (.-#LR',"#CB$M Q$&AO#/ )"F#')$+,' )%&"("B,.K'$BB$A %'+CA", -.- %&.)'#$, %&'+O,+,)O", (.-#LGR',"#CB$" $D&.U"B'"G%&'(/) - .*&"+.,O, %&'().BB/M "U"&.( «%$*,$#-BO,C» "E$ - *"M+,)'NA.

HH""**))%%>>11++&&)) %&"("B,.K'$BB$E$ %'+CA. *$#FB$:1) )/(/).,C O .*&"+.,. 'B,"&"+;

Page 144: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1452) %&$DOF*.,C ) B"A F"#.B'" %&'BN,C OR.+,'" ) ,$A '#'

'B$A A"&$%&'N,'';3) OD"F*.,C ) ,$A, R,$ ,.-$" OR.+,'" B" ,$#C-$ F"#.,"#CB$,

B$ ' B"$DJ$*'A$;4) ) -$B"RB$A +R"," – %$DOF*.,C - +$)"&P"B'L $%&"*"G

#"BB/J *"M+,)'M.

17.1. <&"("5,.J'A $K'J'.#B5$M J"&"C$5'' $,-&/,'A%&"*%&'A,'A

T0'+, 10.0 H,0 1("(#,"8

C/(9(#'?2 9%,#)& ]#3,4()&30.0 '%1404(203(!

=(",08<%' $4#-#3,(D%033?' $%"&'0' '? A0,#)% ;? $4%6/)#7& !(># /3%'(3%# 1 -3(7%,#)&30'+ "0;?,%: / 9%-3% 3(>#.0'%1404(203(.

25 %:38 2006 .0*( "0",0%,"8 0F%D%()&3(8 D#4#'03%8 0,14?6,%8 +3%/#4"()&30.0 ,04.0/0.0 D#3,4( (CT]) «R(1"%*0'». ]#3,44("$0)09#3 3( $#4#"#7#3%% +)%D 5+>1%3"102 % T4+*0/02. J3$4#*3(-3(7#3 $4#9*# /"#.0 *)8 0;")+9%/(3%8 9%,#)#2 ]#3,4()&630.0 '%1404(203( % #.0 .0",#2.

J4.(3%-(D%8 4(;0,? CT] $4#*$0)(.(#, $4#*0",(/)#3%# /"#'$0"#,%,#)8' *0$0)3%,#)&3?A ;#"$)(,3?A % $)(,3?A +")+., $4%6-/(33?A "*#)(,& $40D#"" $01+$01 ;0)## )#.1%' % $4%8,3?'. I)8$01+$(,#)#2 3(73+, F+31D%03%40/(,& 3# ,0)&10 ,04.0/?# -()?(/"#.0 – ;0)## 200, 10,04?# 4("$0)09#3? / 3 +40/38A -*(3%8), 30% /"$0'0.(,#)&3?# ")+9;? CT] – 1('#4( A4(3#3%8, (/,0",0831(3( 100 '(>%3, *#,"1(8 10'3(,( *0"+.(, ;(4, %3,#43#,61(F#.

!3%'(3%: $01+$(,#)#2, 3(7%3(8 " $#4/0.0 *38 4(;0,? CT],;+*#, $4#*)09#30 "/?># 8 ,?"87 3(%'#30/(3%2 ,0/(40/ 0,)%7306.0 1(7#",/(.

50",0833?# $01+$(,#)% %'#:, /0-'0930",& $0)+7%,& "1%*1+3( $4%0;4#,#3%# -3(7%,#)&302 7(",% ,0/(40/ $0")# 0F04')#3%8*%"103,302 1(4,?. !"# $4%0;4#,#33?# ,0/(4? 0;#"$#7%/(:,"8;#"$)(,302 F%4'#3302 +$(10/102 %, $0 9#)(3%: $01+$(,#)8, '06.+, *0",(/)8,&"8 %' $48'0 3( *0' 1+4&#40' CT].

V*'%3%",4(D%8 CT] % '%1404(203( $0-(;0,%)("& 0; 0;#"$#67#3%% ;#-0$("30",% $0"#,%,#)#2. S( $0**#49(3%#' $048*1( % 0"+6<#",/)#3%#' *0",+$( / ,04.0/?# -()? 0;#"$#7#30 $0",08330# 3(6

Page 145: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

146

;):*#3%# (/,0'(,%-%40/(3302 "%",#'? /%*#0103,40)8. CT] 4("6$0)(.(#, ,(19# $40F#""%03()&302 ")+9;02 ;#-0$("30",%.

=(7()0 0F%D%()&302 D#4#'03%% 0,14?,%8 CT] – 11 7("0/.R? ;+*#' 4(*? +/%*#,& !(" % !(>%A ;)%-1%A / 7%")# (1,%/3?A+7(",3%10/ D#4#'03%%. 540.4(''( D#4#'03%% $4%)(.(#,"8. @06A4(3%,# ## – 03( *(#, !(' $4(/0 3( +7(",%# / ;)(.0,/04%,#)&302;#"$40%.4?>302 )0,#4## 0, «R(1"%*0'». I0 /",4#7%!

54%)09#3%#: $40.4(''( D#4#'03%% 0,14?,%8 CT] (;+1)#,).

@ +/(9#3%#',N#3#4()&3?2 '#3#*9#4 CT] «R(1"%*0'»K.X. R(1"%'0/(

17.2. <&"("5,.J'A )+,&"E' + '(F'&.,"#AC'

T0'+, 10.0 H,0 1("(#,"8

C!VWVKR^K MSGMLVTKBM MSGMLVTKB_=JNJ JQLCNV U 8!IJLJNMK SKRBYQM!

Q !(' 0;4(<(#,"8 " 0,14?,?' $%"&'0' 1(3*%*(, / *#$+,(,?N040*"10.0 "0;4(3%8 J)#. M/(30/%7 5%A,%3. Y $4#*",(/)8: 3#-(6/%"%'+: 0;<#",/#33+: H10)0.06$4(/0/+: 04.(3%-(D%: «@%3##*/%9#3%#», 4#.%03()&3?# 0,*#)#3%8 10,0402 / 3(",08<## /4#'8*#2",/+:, / ;0)## 7#' 60 "+;E#1,(A L0""%2"102 O#*#4(D%%.

R0# 0;4(<#3%# %'##, D#)&: $4%/)#7& /(># /3%'(3%# 1 3(6"+<3?' $40;)#'(' 3(>#.0 .040*( % 4(203(, 4#>%,& 10,04?# –3#"'0,48 3( '30.014(,3?# .40'0.)("3?# -(8/)#3%8 – *#2",/+:6<#2 '+3%D%$()&302 (*'%3%",4(D%% 01(-()0"& 3# $0* "%)+. P,00-3(7(#,, 7,0 3(",()0 /4#'8 *)8 3(>%A " !('% (1,%/3?A *#2",/%2$0 +)+7>#3%: 9%-3% ,#A, 1,0 H,0.0 3( "('0' *#)# -(")+9%/(#,.

«@%3## */%9#3%#» 3# 3+9*(#,"8 / "$#D%()&302 $4#-#3,(D%%%)% $0)%,%7#"102 4#1)('#. P,0 +*#) 3#+*(73%10/ % ;(3140,0/ 0,$0)%,%1%, 841%' $4%'#40' 10,04?A 8/)8#,"8 *#2",/+:<(8 – $01(#<# – (*'%3%",4(D%8 '+3%D%$()%,#,(. «@%3## */%9#3%#» 3('#64#30 3# 3( ")0/(A, ( 3( *#)# 0,",(%/(,& %3,#4#"? "/0%A ",04033%610/, 1(1 8 3(*#:"&, % !(>% %3,#4#"?, +/(9(#'?# %-;%4(,#)%.

54%.)(>(: !(" 3( /",4#7+, 10,04(8 "0",0%,"8 11 *#1(;482003 .0*( / 17 7("0/ / (1,0/0' -()# 540'?>)#330.0 ,#A3%1+'(

Page 146: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

147

(+). Q0"'03(/,( !0)10/(, *.4). ! A0*# /",4#7% !(>#'+ /3%'(3%:;+*#, $4#*)09#30 0-3(10'%,&"8 " $4#*/?;04302 $)(,F04'02«@%3#.0 */%9#3%8», $0"'0,4#,& /%*#0F%)&' 0; %",04%% 04.(3%6-(D%%, ( -(,#' – $4%38,& +7(",%# / /#7#4# "('0*#8,#)&302 $#"3%.=(*#:"& 3( "104+: /",4#7+ " !('%, *040.%# -#')81%.

@ +/(9#3%#',Q(3*%*(, / *#$+,(,? .040*"10.0 "0;4(3%8$0 %-;%4(,#)&30'+ 014+.+ U 8 .. 5)#"#D1J.M. 5%A,%3, 1(3*%*(, ,#A3%7#"1%A 3(+1

17.3. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %&"("5,.J'$55/H %'+"C

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::? 9.A ().A) $D&.U.",+N ($D&.U.L,+N)...0/ J$,"#' D/ %&')#"RC 9.P" ().P") )B'A.B'" -...<$)$*$A *#N X,$E$ %&"("B,.K'$BB$E$ %'+CA. N)#N",+N...<&$PO &.++A.,&').,C *.BB$" $,-&/,$" %'+CA$ -.-...

Z,$ +$D/,'" %&"*+,.)#N", D$#CP$" (B.R"B'" *#N...<&"*+,$NU"" A"&$%&'N,'", B"+$AB"BB$, *$#FB$ %&')#"RC

9.P" )B'A.B'" -...>-.(.BB$" +$D/,'" (.*OA.B$ -.- %&.(*B'- $DU"+,)"BG

B$+,'...Z,$ – A"&$%&'N,'" B"&N*$)$E$ %$&N*-....4#.)B/A' *$+,$'B+,).A'...7"$+%$&'A/A' %&"'AOU"+,).A'...9.FB/A *$%$#B',"#CB/A %#L+$A...Z-+-#L(')B$+,C .-K'' %&'*.", ' ,$, R,$...

9.P" OR.+,'" N)#N",+N B"$DJ$*'A/A...9.P. %$**"&F-. DO*", -&.MB" F"#.,"#CB$M...9.P )/D$& A$F", 'A",C &"P.LU"" (B.R"B'N *#N '+J$*....9.P. .-,')B$+,C %$+#OF', B" ,$#C-$ +)'*","#C+,)$A %&$G

N)#"B'N E&.F*.B+-$M $,)",+,)"BB$+,', B$ '...

Page 147: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

148JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::... $DU"E$&$*+-$M %&.(*B'-...... D#.E$,)$&',"#CB.N .-K'N...... $DU"+,)"BB$" %&'(B.B'"...... +*"#.,C F'(BC %&$+,/J #L*"M #ORP"...... X,$ +$D/,'" B" 'A"", .B.#$E$) ) '+,$&'' B.P"E$ &.M$B....... ).A )/%.# &"*-'M P.B+ %&'BN,C B"%$+&"*+,)"BB$"

OR.+,'" )...... )/ $DN(.,"#CB$ %&'*","...... )/, -$B"RB$ F", $,-#'-B',"+C B. B.P %&'(/)...

0/ DO*"A ,$#C-$ &.*/, "+#'...Y DO*O '+%$#B"B E#OD$-$E$ O*$)#",)$&"B'N ) +#OR."...9.P %&'J$* B. %&.(*B'- DO*", )$+%&'BN, B.A' + XB,OG

('.(A$A...7.A DO*", %&'N,B$ *$+,.)',C ).A B"AB$E$ &.*$+,'...

I#.). 18. <'+BC. %&AC$M %$E,$)$M &.++/#-'

(*'&"-,NC"M#)

<'+CA. %&NA$M %$R,$)$M &.++/#-' ,.-F" B" +#"*O", $,$FG*"+,)#N,C + &"-#.AB/A' %$+#.B'NA'. !'&"-,GA"M# (!0) – -.-' &"-#.A. – +.A$+,$N,"#CB/M 'B+,&OA"B, A.&-",'BE. (,$RGB"", 'B,"E&'&$).BB/J A.&-",'BE$)/J -$AAOB'-.K'M). Z,$%&"*$%&"*"#N", +%"K'Q'-O '+%$#C(O"A/J ) &.A-.J !0+&"*+,). 3*B'A '( ,.-'J +&"*+,) N)#N",+N %'+CA$ %&NA$M %$RG,$)$M &.++/#-'.

3,#'R',"#CB$M $+$D"BB$+,CL ,.-$E$ %'+CA. N)#N",+N OF",$, R,$ $B$ B.%&.)#N",+N $*B$)&"A"BB$ AB$E'A ,/+NR.A .*&"G+.,$). 9 +)$L $R"&"*C, X,$ (.+,.)#N", .),$&. ($&E.B'(.K''G$,G%&.)',"#N) + A.-+'A.#CB$M ,U.,"#CB$+,CL )/D'&.,C +&"*+,G). -$AAOB'-.K'$BB$E$ )$(*"M+,)'N B. .*&"+.,$). <'+CA$ !0*$#FB$ D/,C *$J$*R')/A (B$ B" %&'A',')B$G%&NA$#'B"MG

Page 148: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

149B/A) ' %&' X,$A (-.- ' 'BQ$&A.K'$BB$" %'+CA$) %$DOF*.,C -*"M+,)'L – B. X,$, &.( - %$-O%-" %&$*O-K''.

UU##""..))++++""##33&& ""00""%%--,,))++&&:: %'+"A !0 $DO+#$)#"B/ D/+,&$G,"RB$+,CL %&$K"++. -$AAOB'-.K'$BB$E$ )$(*"M+,)'N B. .*G&"+.,.. :AO ) ,"R"B'" %"&)/J F" B"+-$#C-'J +"-OB* *$#FB$D/,C %$BN,B$, ) R"A (.-#LR.",+N *#N B"E$ )/E$*B$+,C *.BB$E$-$AA"&R"+-$E$ %&"*#$F"B'N. 8 X,$M K"#CL ) $Q$&A#"B''%'+CA. !0 (.*"M+,)OL,+N -&.,-'" ' D&$+-'" (.E$#$)-', '#G#L+,&.K'', . ,.-F" %&'"A/ &OD&'-.K'' ' )"&+,-' ,"-+,..

HH33%%77663377%%11 %'+"A %&NA$M %$R,$)$M &.++/#-' )$ AB$E$A+J$*B. +$ +,&O-,O&$M 'BQ$&A.K'$BB/J %'+"A. \"B,&.#CB/AX#"A"B,$A +,&O-,O&/ )/+,O%.", %"&)/M .D(.K, ,$E*. -.- (.G-#LR',"#CB/M Q&.EA"B, ,"-+,. +$*"&F', ) +"D" B"$DJ$*'GAOL -$B,.-,BOL 'BQ$&A.K'L (+)"*"B'N $ ,$,, -O*. ' - -$AO*$#F"B $D&.,',C+N .*&"+., *#N %$#OR"B'N 'B,"&"+OLU"M "E$%&$*O-K'').

UU##""..))++++""##33::--&& ##""**))%%>>11++&&:: %'+"A %&NA$M %$R,$)$M &.+G+/#-' N)#NL,+N:

1) ,"+B$" +$R",.B'" ,"-+,. ' '##L+,&.K'M;2) -$&$,-'" %&"*#$F"B'N;3) OD"*',"#CB$+,C;4) %$*R"&-BO,$ #'RB/M, *$)"&',"#CB/M ' *&OF"#LDB/M

,$B %$+#.B'N;5) B.#'R'" R",-'J O-.(.B'M $ %$&N*-" *"M+,)'M .*&"+.,.

*#N %&'$D&","B'N %&$*O-K'';6) (.-#LR',"#CB/M %&'(/) - *"M+,)'L.3+B$)B/" &"-$A"B*.K'' %$ Q$&AO#'&$).B'L XQQ"-,')G

B/J %'+"A !0 +)$*N,+N - +#"*OLU"AO.1. !$ B.R.#. &.D$,/ B.* ,"-+,$A )/*"#'," B"+-$#C-$ (B$

B" D$#"" 9–10) B.'D$#"" +OU"+,)"BB/J %&"'AOU"+,) ).P"M%&$*O-K''.

2. <$*D"&'," +$$,)",+,)OLU'" '##L+,&.K'' *#N ,$E$,R,$D/ B.E#N*B$ %&$*"A$B+,&'&$).,C .*&"+.,O E#.)B/" %&"G'AOU"+,). ).P"E$ %&"*#$F"B'N.

3. 8Q$&AO#'&OM," -$BK$)-O %$+#.B'N – ) R.+,B$+,', ,$,R,$ A$F", %&"*%&'BN,C .*&"+.,, "+#' )/+#.BB/M "AO %$ %$RG," ,$).& B" O*$)#",)$&', "E$. 9-#LR'," +L*. F" %$#BOL 'BGQ$&A.K'L $ -$B,.-,.J + ).A'.

Page 149: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1504. 8Q$&AO#'&OM," %&"*%$+#"*B'M .D(.K, E*" E$)$&',+N $

+%$+$D.J $%#.,/. <$+,.&.M,"+C %&"*#$F',C .*&"+.,O +.A/MO*$DB/M *#N B"E$ +%$+$D.

5. 2.++-.(/).N $ %&$R'J %&"'AOU"+,).J +)$"E$ %&"*#$F"GB'N, %&$N)'," *$#FBOL -$A%","B,B$+,C.

6. 9+NR"+-' %$*R"&-').M," .*&"+.,O +)$" &.+%$#$F"B'" -B"AO.

18.1. <'+BC"55$" %&"*#$4"5'" ,D&'+,'E"+-'H D+#D3

54#*)09#3%# *#2",/+#, *0 1 %:)8 2006 .0*(

V.Y. 5#,40/+

C/(9(#'?2 .0"$0*%3 5#,40/!

B#,0 /"#.*( (""0D%%4+#,"8 / "0-3(3%% ):*#2 " 0,*?A0' % $+,#6>#",/%8'%. 54%.)(>(#' !(" /0"$0)&-0/(,&"8 0*3%' %- "('?A /?6.0*3?A 3(>%A $4#*)09#3%2 – "0/#4>%,& +/)#1(,#)&3+: % $4%H,0' "0/"#' 3#*040.+: $0#-*1+ / Q(4#)%:. L+""1%2 @#/#4 / $#4%60* ;#)?A 307#2 – 7,0 '09#, ;?,& $4#14("3## % +*%/%,#)&3##?

(F0,0.4(F%8 – /%* ;#)02 307%)!? )#.10 +;#*%,#"& / /?.0*30",% 3(>#.0 $4#*)09#3%8, 0-3(6

10'%/>%"& " #.0 +")0/%8'%. M,(1, '? $4#*)(.(#' !(' +9# "#.0*38:1) +")+.% $0 $#4##-*+ (/1):7(8 -(1(- % ;403%40/(3%# (/%( %

9/* ;%)#,0/). 54% 9#)(3%% !? ,(19# '09#,# /0"$0)&-0/(,&"8 (/6,0;+"0' $0/?>#3302 10'F04,(;#)&30",% % -(0*30 – /0, 4#*1(8+*(7(! – 0",(30/%,&"8 3( 0*%3 *#3& / @(31,65#,#4;+4.#, *% 3,.1,E0$6 3, H0( *$ &B"15.

(F0,0.4(F%8 – (/,0;+" 3( F03# M"((1%#/"10.0 "0;04()

2) ,4(3"F#4 0, (H40$04,(, 9/* %)% (/,0/01-()( ..5#,40-(/0*6"1(, ",0)%D? Q(4#)%%, *0 /0"A%,%,#)&30.0 )#"30.0 0,#)8 «Q()#/(6)(» % 0;4(,30. J;4(<(#' /3%'(3%# 3( D#3?: "+,0730# $409%/(63%# / */+A'#",30' 30'#4# " -(/,4(10' 0;02*#,"8 !(' /"#.0 )%>&/ 999 4+;)#2. I#,% *0 16 )#,, 4(-'#<#33?# 3( *0$0)3%,#)&3?A'#",(A, (.1,I$6,20 1$D8 /0($)(/08 .$0,*$5.

(F0,0.4(F%8 – "7(",)%/(8 "#'&8 / +:,30' 30'#4#)

3) .%;1+: "%",#'+ $%,(3%8 (0, 3 *0 6 $0"#<#3%2 4#",04(3( /*#3&): $0)+$(3"%03, $(3"%03, «>/#*"1%2» ",0), *%#,%7#"10# $%,(3%#

Page 150: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

151

(20 4(-)%73?A /(4%(3,0/), «*0'(>3##» $%,(3%# *)8 *#,#2. R%3%6'()&3?# D#3? $4% '(1"%'()&30 /?"010' 1(7#",/# 0;")+9%/(3%8.

54%'#7(3%#: ",0%'0",& $0)30D#330.0 -(/,4(1( – 0, 69 4+;6)#2, 0;#*( – 0, 129 4+;)#2, +9%3( – 0, 99 4+;)#2. 54% /?;04# /(64%(3,( 564(-0/0.0 $%,(3%8 ()(37, $0")#0;#*#33?2 10F#) – /#7#463%2 101,#2)& "%/.1,0*(.

(F0,0.4(F%8 – "7(",)%/(8 "#'&8 / 4#",04(3#)

4) 0,*?A % 4(-/)#7#3%8: "$04,%/3?# %.4?, 0*30*3#/3?# $0A06*?, 4?;()1(, 1(,(3%# 3( )0*1(A % )0>(*8A, "(+3(, ;%)&84*, *(4,",.0)&F, ;0)&>02 ,#33%", $401(, "$04,%/30.0 %3/#3,(48 % '30.0#*4+.0#. @$#D%()&3(8 %.40/(8 $)0<(*1( *)8 *#,#2 (" /0"$%,(,#6)#') – "%/.1,0*(.

(F0,0.4(F%8 – "7(",)%/(8 "#'&8 / "(+3#)

5) 1+)&,+43(8 $40.4(''(: H1"1+4"%% $0 9%/0$%"3?' +.0)1('Q(4#)%%, $0"#<#3%# '+-##/ % $('8,3?A '#", .. 5#,40-(/0*"1(,+7(",%# / F0)&1)0430' $4(-*3%1# % (4A#0)0.%7#"1%A 4("10$1(A,+401% F%3"10.0 % (3.)%2"10.0 8-?1(, / ,0' 7%")# *)8 *#,#2. J*3(H1"1+4"%8 ($0 /?;04+) – "%/.1,0*(.

(F0,0.4(F%8 – /%* /0*0$(*( Q%/(7)

!3%'(3%#! @$#D%()&3(8 "1%*1( / 10% *)8 1)%#3,0/, $0.0"6,%/>%A / Q(4#)%% 14 *3#2 % ;0)##.

50-/03%,# $0 ,#)#F03+ (814) 66666666 3(>%' '#3#*9#4(' –M3.# [(4/03#3 % X4%: R%A(2)0/+ – % /?;#4%,# "('?2 /?.0*3?2/(4%(3,. 50*40;30",% – 3( 3(>#' "(2,# www.sait.ru.

S(1(9%,# $0)3?2 $4(2"6)%", $0 E6mail – [email protected]. J,6$4(/&,# ,(19# H,0, 1+$03 (0,$4(/1( 0$)(7#3() – % !? ",(3#,# +7(6",3%10' )0,#4#%, $0)+7%/ >(3" /?%.4(,& ,4#A*3#/30# $4#;?/(3%#/ Q(4#)%% -( "7#, $4%3%'(:<#2 ",0403?. I)8 0,/#,( !? '09#,#,(19# %"$0)&-0/(,& $4%)(.(#'+: (0$)(7#33+:) $07,0/+: 1(4,071+3(>#2 10'$(3%%.

Q(4#)%8 9*#, !(". 54%#-9(2,# 1 3(', .0"$0*%3 5#,40/.I0 "10402 /",4#7% / .0",#$4%%'302 % *4+9#",/#3302 Q(4#)%%!

@ +/(9#3%#',Q0''#47#"1%2 *%4#1,0440""%2"106F%3"102 ,+4%",%7#"102 10'$(3%% «@('$0»B%3( V(),0

Page 151: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

15218.2. 6,.5*.&,5/M ).&'.5, $,)",. 5. %'+BC"55$" %&"*#$4"5'" D+#D3'

(3( $07,0/02 1(4,071# 10'$(3%% «@('$0»)

J6,4,%),5 7(/.(4, =,10(!1

K(("#,2, I0( 5 *,)%&%* 6(/.(183(6,08/5 L,D$) 12"%3E*:) .&%+1(4%*$%) $ .&(6%/0$ 6 1%/*() (0%1% «A,1%6,1,»10 +*%F – .&%+.(1(4$0%18*( / 16 .( 25 %:38 /.7. – /'#",# " 9#6302 % */+'8 *#,&'% (7 % 11 )#,).

<&(DB L,D$C )%*%+4%&(6 /653,08/5 /( )*(F .( B',3,*E*()B *$4% ,+&%/B (0%1%M(*B, EEmail) +15 /(71,/(6,*$5 B/1(E6$F 0B&,. ...

@ +/(9#3%#',V.Y. 5#,40/

18.3. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"C %&AC$M %$E,$)$M &.++/#-'

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::<&'E#.P."A )$+%$#C($).,C+N B.P'A %&"*#$F"B'"A...Z,$ %&"*#$F"B'" A$F", %&"*+,.)#N,C *#N 9.+ (B.R',"#CG

B/M 'B,"&"+...Z,$ -&.MB" )/E$*B$" %&"*#$F"B'"...<&"*#.E."A 9.A )$+%$#C($).,C+N +#"*OLU'A )/E$*B/A

%&"*#$F"B'"A...

0/ %&"*#.E."A 9.A +.A$" #ORP""...Z,$ – 9.P OB'-.#CB/M P.B+ %$+",',C (%&'$D&"+,')...9.A %&"*$+,.)#N",+N &"*-.N )$(A$FB$+,C...Z,$ %&"*#$F"B'" -.+.",+N #'RB$ 9.+ ' B'-$E$ *&OE$E$...Z,$ – +.A/M XQQ"-,')B/M +%$+$D )#$F"B'N +&"*+,)...9$, $,#'RB/M +%$+$D O)'*",C... ' %&' X,$A +X-$B$A',C -OG

RO *"B"E...T.-.N %$-O%-. +#OR.",+N $*'B &.( ) F'(B'... ' DO*", +,&.BG

B$, "+#' )/ B" )$+%$#C(O","+C X,'A +#OR."A...9/ )/'E&."," )*)$MB", "+#'...1 9/*"#"BB/M ,"-+, B.%"R.,.B B. %$R,$)$M -.&,$R-" -$A%.B'"MG$,%&.G

)',"#"A. ?.&,$R-. +B.DF"B. (B.-.A' %$R,$)$M $%#.,/.

Page 152: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

153JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::0/ $R"BC B.*""A+N B. ,$, R,$ 9/ B" (.A"*#'," )$+%$#C($G

).,C+N B.P'A %&"*#$F"B'"A...7.A D/#$ D/ %&'N,B$ %$#OR',C $, 9.+ +$$DU"B'", %$*G

,)"&F*.LU"" 9.P" B.A"&"B'"...7.P. -$A%.B'N &.++R',/).",, R,$ 9/ $+,.B","+C ) &N*.J

"" -#'"B,$) ' %&'$D&",","...0/ %&'#$F'A O+'#'N, R,$D/ +*"#.,C 9.PO %&"*%$#.E."G

AOL %$"(*-O %&'N,B$M )$ )+"J $,B$P"B'NJ...

9.A *$+,.,$RB$ %$()$B',C B.A %$ O-.(.BB$AO ,"#"Q$BO...<&$+,$ $,$P#'," %&'#.E."A/M -O%$B ) B.P $Q'+...!#N $,)",. '+%$#C(OM," $%#.R"BBOL %$R,$)OL -.&,$R-O...<&'P#'," B.A .*&"+ +)$"M X#"-,&$BB$M %$R,/ ' A/ ,O,

F" +)NF"A+N + 9.A'...

?.- 9/ %$B'A.",", +&$- *"M+,)'N %&"*#$F"B'N $E&.B'R"B...7.%$A'B."A, R,$ +%"K'.#CB.N +-'*-. %&"*$+,.)#N",+N

,$#C-$ B. %"&'$* + ... *$ ...9/ %$+,O%'," %&.)'#CB$, "+#' +)NF","+C + B.A' +"E$*BN F"...Z,' O+#$)'N &.+%&$+,&.BNL,+N ,$#C-$ B. -#'"B,$), $D&.G

,')P'J+N (. %$-O%-$M ) ,"R"B'" D#'F.MP'J ... (B"*"#C,*B"M)...

I#.). 19. ?&.,-'" %'+BC"55/" +$$FG"5'A:

D)"*$C#"5'", 5.%$C'5.5'", %&"*D%&"4*"5'"

?&.,-'" %'+CA"BB/" +$$DU"B'N %&'A"BNL,+N *#N %"&"G*.R' .*&"+.,O $E&.B'R"BB$E$ $DS"A. 'BQ$&A.K'' ) $%"&.G,')B$A &"F'A" () O+#$)'NJ, -$E*. )&"A"B' *#N %&'BN,'N ,$E$'#' 'B$E$ &"P"B'N O .),$&. %$+#.B'N $+,.",+N )+" A"BCP",%&'R"A )/D$& ).&'.B,. &"P"B'N ) (B.R',"#CB$M +,"%"B' (.G)'+', $, &".-K'' .*&"+.,. B. *"#$)$" %'+CA$).

Page 153: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1548%"K'Q'-. 'J QOB-K'$B.#CB$E$ %&"*B.(B.R"B'N +$+,$',

) ,$A, R,$ 'J '+%$#C($).B'" ) *"#$)$M %&.-,'-" %&$'+J$*', )+,&$E$ $%&"*"#"BB$M %$+#"*$).,"#CB$+,'. 8B.R.#. .*&"+.,O)/+/#.",+N O)"*$A#"B'", (.,"A, -.- %&.)'#$, %$ '+,"R"B''7–10 *B"M – B.%$A'B.B'", ' +%O+,N "U" %&'A"&B$ ,.-$" )&"GAN – %&"*O%&"F*"B'".

>)"*$A#"B'" +#OF', *#N ,$E$, R,$D/ %$+,.)',C .*&"+.,. )'()"+,B$+,C $ +O,' ,$M '#' 'B$M +',O.K'', (.,&O*BNLU"M (' )%"&+%"-,')" E&$(NU"M +"&C"(B$ $+#$FB',C '#' *.F" %&"G&).,C) +OU"+,)OLU'" *"#$)/" $,B$P"B'N A"F*O +,$&$B.A'.7.%$A'B.B'", B.%&.)#N"A$" .*&"+.,O ) ,$A +#OR.", "+#' $,)",$, B"E$ %$ '+,"R"B'' O-.(.BB$E$ +&$-. B" D/# %$#OR"B, 'A"",K"#CL +$$DU',C %$+#"*B"AO, R,$ )&"AN *#N %&'BN,'N &"P"B'N'+,"-.",.

7.-$B"K, %&"*O%&"F*"B'" )/+/#.",+N .*&"+.,O ) ,$A +#OGR.", "+#' ,$, %$G%&"FB"AO B" %&$N)'# B.A"&"B'N $,&".E'&$G).,C B. %&"FB'" %$+#.B'N ' $Q'K'.#CB$ %$+,.)',C "E$ ) '()"G+,B$+,C $ ,$A, R,$ .),$& ($&E.B'(.K'NG$,%&.)',"#C) -&.,-$E$%'+CA"BB$E$ +$$DU"B'N E$,$) %&'A"B',C ) $,B$P"B'' .*&"G+.,. +.B-K'' – )%#$,C *$ $D&.U"B'N ) +O* ' &.(&/). *"#$)/J' #'RB/J $,B$P"B'M.

UU##""..))++++""##33??44 ""00""%%--,,))++&&:: -&.,-'J %'+CA"BB/J +$$DU"GB'M (-.- ' B"-$,$&/J *&OE'J )'*$) *"#$)/J %'+"A) N)#N",+N)/*"#"B'" -#LR")$M Q$&AO#'&$)-'. ?.- %&.)'#$, X,$ *$+,'GE.",+N *)OAN +%$+$D.A':

1) B.R.#CB$" %&"*#$F"B'" $,-&/).",+N +#$)$A «>)"*$AG#NL...» («7.%$A'B."A..», «<&"*O%&"F*.L...»);

2) %&' &.+%$#$F"B'' )BO,&' ,"-+,. O-.(.B'" B. J.&.-,"&%'+CA. )/*"#N",+N %&$%'+B/A' DO-).A' '#' %$#OF'&B/AP&'Q,$A (!:;W:0 7W<3067W76:, K/.2"M*P.M, /U&"N%M"O%V%)*-&". L,.2KL,.$2.&%.).

HH33%%77663377%%11 -&.,-'J %'+CA"BB/J +$$DU"B'M %&"*%$#.GE.", R",-$" &.(*"#"B'" B. .D(.K/, %&'R"A *#N O)"*$A#"B'N' B.%$A'B.B'N D$#"" J.&.-,"&B$ B.#'R'" )+"E$ $*B$E$ .DG(.K., ) -$,$&$A -&.,-$ '(#.E.",+N +O,C *"#.. !#N *.BB/J %$G+#.B'M J.&.-,"&B$ ,.-F" '+%$#C($).B'" -#LR")$M Q$&AOG#'&$)-' ) -.R"+,)" ))$*B$M, ,.". $,-&/).LU"M %"&)$" %&"*G#$F"B'" .D(.K..

Page 154: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1559 $,#'R'" $, O)"*$A#"B'N ' B.%$A'B.B'N, %&"*O%&"F*"G

B'" )-#LR.", *)., . 'B$E*. ' ,&' .D(.K.. <"&)/M .D(.K +#OGF', *#N ++/#-' B. %&"*%&'BN,/" &.B"" .),$&$A ($&E.B'(.K'G"MG$,%&.)',"#"A) *"M+,)'N (+ O-.(.B'"A +&$-$) $,%&.)-' %$G+#.B'M). 9,$&$M .D(.K $D/RB$ +$*"&F', -#LR")OL Q$&AO#'G&$)-O + -&.,-'A '(#$F"B'"A A$,')$) *"M+,)'M .),$&.. V.G-#LR',"#CB/M .D(.K +$*"&F', O%$A'B.B'" $ )$(A$FB/J+.B-K'NJ.

19.1. <'+BC"55$" D)"*$C#"5'"

I%4#1,04+ JVJ «\%",0$0)&"1%2 7("0/02 -(/0*»N.V. `#,%3%3+

C/(9(#'?2 .0"$0*%3 `#,%3%3!@,4(A0/(8 10'$(3%8 «L#-#4/» +/#*0')8#, !(" 0 ,0', 7,0

31 01,8;48 2006 .0*( %",#1(#, "401 *0.0/04( 0 ",4(A0/(3%% 0"630/3?A $40%-/0*",/#33?A F03*0/ !(>#.0 $4#*$4%8,%8. 5(4(.4(6F0' 8 7(",% 2 3(",08<#.0 *0.0/04( $4#*+"'0,4#3 $048*01 #.0$40)03.(D%%.

! "/8-% " %-)09#33?' $40"%) ;? !(" "00;<%,&, 3('#4#30 )%//#4#330# !(' $4#*$4%8,%# $40)03.%40/(,& 3(",08<%2 *0.0/043( $4#93%A +")0/%8A.

J*30/4#'#330 %-/#<(: !(" 0 $4#*0",(/)8#'?A " 1 83/(482007 .0*( *0$0)3%,#)&3?A +")+.(A $0 *0;40/0)&30'+ ",4(A0/(63%: 9%-3%, -*040/&8 % %'+<#",/( F%-%7#"1%A )%D, 10,04?# '0.+,$4#*",(/)8,& %3,#4#" *)8 "0,4+*3%10/ JVJ «\%",0$0)&"1%2 7("06/02 -(/0*» % %A 40*",/#33%10/.

54%)09#3%#: 5#4#7#3& *0$0)3%,#)&3?A +")+. $0 *0;40/0)&630'+ ",4(A0/(3%: F%-%7#"1%A )%D, 3( 3 )%",(A, ,0)&10 (*4#"(,+.

@ +/(9#3%#',@,. '#3#*9#4 $0 4(;0,# " :4%*%7#"1%'% )%D('%",4(A0/02 10'$(3%% «L#-#4/»Q.R. 5(1+)#/(

Page 155: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

15619.2. <'+BC"55$" 5.%$C'5.5'"

G.O. B%"0.04"102

C/(9(#'(8 G#(,( O#)%1"0/3(!Q0''#47#"1%2 ;(31 «S(48*&#» %'##, 7#",& 3($0'3%,& !(' 3(6

",08<%' $%"&'0', 7,0 / "00,/#,",/%% " $$. «#» $.7 *0.0/04( 0,11 '(8 2005 .. U 880 0 $048*1# $4#*0",(/)#3%8 ;(310/"1%A +"6)+. '? 3('#4#3? /0"$0)&-0/(,&"8 "/0%' $4(/0' $#4#"'0,4#,&$01(-(,#)% $40D#3,3?A ",(/01 3( /():,3?# /1)(*? 7(",3?A )%D "1 83/(48 2007 .0*(.

=(># +/#*0')#3%#, 3($4(/)#330# / !(> (*4#" */# 3#*#)%3(-(*, 0",()0"& ;#- 0,/#,(. 540"%' !(" $%"&'#330 $0*,/#46*%,& $0)+7#3%# 3(",08<#.0 3($0'%3(3%8 / "('0# ;)%9(2>##/4#'8.

@ $07,#3%#',=(7()&3%1 0,*#)($0 4(;0,# " /1)(*7%1('% – F%-%7#"1%'% )%D('%QG «S(48*&#»@.!. [(+",0/

19.3. <'+BC"55$" %&"*D%&"4*"5'"

Q0'(3*%4+ /02"10/02 7(",% 15634!.X. Y10/)#/+

C/(9(#'?2 .0"$0*%3 Y10/)#/!!?3+9*#3? /?3#",% !(>#2 04.(3%-(D%% 0F%D%()&30# $4#6

*+$4#9*#3%# / "/8-% " "%",#'(,%7#"1%' -(.48-3#3%#' $4%)#.(:6<#2 1 -(3%'(#'02 ,#44%,04%% '#",30",% 0,A0*('% .04:7#6"'(6-073?A '(,#4%()0/. C1(-(33?# '(,#4%()? %'#:, /?"01+: ,016"%730",& %, 140'# ,0.0, "0-*(:, / $4#**/#4%% 9(410.0 % -("+>6)%/0.0 /4#'#3% .0*( *0$0)3%,#)&3+: 0$("30",& *)8 /0-3%130/#63%8 $09(4(.

J"30/3?' %",073%10' -(.48-3#3%8 3( ,#44%,04%% !(>#2 046.(3%-(D%% 8/)8#,"8 .(4(9 % (/,0,4(1,043(8 '(",#4"1(8. 540>+!(" $4%38,& "4073?# '#4? $0 +",4(3#3%: $4%7%3, /)#1+<%A -("0;02 $403%130/#3%# 0,A0*0/ N@R / $07/+ % /0*? $4%)#.(:<#2'#",30",%. ! $40,%/30' ")+7(# !(>( 04.(3%-(D%8 ;+*#, 0>,4(6F0/(3(.

Page 156: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

157

! "/8-% " ,#', 7,0 3($4(/)#33?# 4(3## / !(> (*4#" +/#*0')#63%# % 3($0'%3(3%# ("00,/#,",/#330, 20 ($4#)8 2006 .. % 5 '(82006 ..) 0",()%"& ;#- 0,/#,(, $40>+ !(" 3#-('#*)%,#)&30 $0*,/#46*%,& $0)+7#3%# 3(",08<#.0 $4#*+$4#9*#3%8 / $%"&'#330' /%*#.

@ +/(9#3%#',=(7()&3%1 '+3%D%$()&302 H10)0.%7#"102 $0)%D%%.. M/(3.040* 5"10/"102 0;).L.@. M/(30/

19.4. 6,.5*.&,5/M $,)", 5. %'+BC"55$" %&"*D%&"4*"5'"

=(7()&3%1+ '+3%D%$()&302 H10)0.%7#"102 $0)%D%%.. M/(3.040* 5"10/"102 0;).L.@. M/(30/+

C/(9(#'?2 L0'(3 @,(3%")(/0/%7!=(",08<%' $0*,/#49*(: $0)+7#3%# !(>#.0 $4#*+$4#9*#3%8 0,

20 '(8 2006 ..J*30/4#'#330 "00;<(:, 7,0 4+10/0*",/0' //#4#3302 '3#

/0%3"102 7(",% +9# $4#*$4%38,? %"7#4$?/(:<%# '#4? *)8 +",4(63#3%8 $4%7%3 -(.48-3#3%8 $4%)#.(:<#2 1 3(>#2 (*'%3%",4(,%/6306A0-82",/#3302 ,#44%,04%% '#",30",%. Q "09()#3%:, *0 +1(-(3630.0 '0'#3,( /0%3"1(8 7(",& 3# 4("$0)(.()( 3#0;A0*%'?'% *#63#93?'% "4#*",/('% 3( %A 4#()%-(D%:.

@ +/(9#3%#',Q0'(3*%4 /02"10/02 7(",% 15634!.X. Y10/)#/1

19.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A -&.,-'H %'+BC"55/H +$$FG"5'M

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::>)"*$A#NL (O)"*$A#N"A)...7.%$A'B.L (B.%$A'B."A)...<&"*O%&"F*.L (%&"*O%&"F*."A)...1 <&' )"*"B'' %"&"%'+-' + E&.F*.B+-'A' $&E.B'(.K'NA' )$'B+-'" ().G

B'N *$#FB$+,B/J #'K )$'B+-'J R.+,"M B" O-.(/).L,+N.

Page 157: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1587.%&.)#N",+N O)"*$A#"B'" $...9/+/#.",+N B.%$A'B.B'" $...<&"*+,.)#N",+N %&"*O%&"F*"B'" $...

7.+,$NU'A %'+CA$A O)"*$A#N"A...7.+,$NU'A %'+CA$A B.%$A'B."A...7.+,$NU'A %'+CA$A %&"*O%&"F*."A...

8R',."A B"$DJ$*'A/A O)"*$A',C...<$#.E."A B.+,$N,"#CB$ B"$DJ$*'A/A B.%$AB',C...9/BOF*"B/ $Q'K'.#CB$ %&"*O%&"*',C...

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::7.+,$NU"" O)"*$A#"B'" 'A"", K"#CL...!.BB$" B.%$A'B.B'" +#OF', *#N...Z,$ %&"*O%&"F*"B'" B$+', $Q'K'.#CB/M J.&.-,"& ' B.G

%&.)#"B$ B....

<&$+'A %&"*%&'BN,C A"&/ %$...>D"*',"#CB$ %&$+'A 9.+ *$ (,.-$E$G,$ R'+#.) %&'BN,C

XB"&E'RB/" A"&/, B.%&.)#"BB/" B....T&"DO"A $, 9.P"M $&E.B'(.K'' B"A"*#"BB$E$ %&'BN,'N

*"M+,)"BB/J A"& *#N...

<&$+'A 9.+ %'+CA"BB$ %$*,)"&*',C %$#OR"B'" *.BB$E$O)"*$A#"B'N...

7.+,$N,"#CB$ %&$+'A 9.+ %'+CA"BB$ $,)",',C B. B.+,$NGU"" B.%$A'B.B'"...

0/ B.+,.')."A B. %$#OR"B'' $, 9.+ B"A"*#"BB$E$ %$*G,)"&F*"B'N X,$E$ %&"*O%&"F*"B'N...

Page 158: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

159

I#.). 20. 6$%&$)$*',"#B5/" %'+BC.

HOB-K'$B.#CB$" %&"*B.(B.R"B'" +$%&$)$*',"#CB/J %'G+"A (.-#LR.",+N ) ,$A, R,$D/ ) +E&O%%'&$).BB$A )'*" *$B$G+',C *$ +)"*"B'N .*&"+.,. 'BQ$&A.K'L $ B.().B'' ' $DS"A"%&'#.E."A/J *$-OA"B,$) ' A.,"&'.#$).

9 X,$M +)N(' %&' %$*E$,$)-" +$%&$)$*',"#CB/J %'+"A +#"G*O", $+$D$" )B'A.B'" $D&.U.,C B" B. )/D$& Q$&AO#'&$)$-, .B. +$$,)",+,)'" +%&.)$RB$M 'BQ$&A.K'' $ %&'#$F"B'NJ *"MG+,)',"#CB$AO %$#$F"B'L )"U"M.

3+$D"BB$+,NA' $Q$&A#"B'N +$%&$)$*',"#CB/J %'+"A N)G#N",+N )/*"#"B'" -#LR")$M Q$&AO#'&$)-'. ?.- %&.)'#$, X,$*$+,'E.",+N *)OAN +%$+$D.A':

1) B.R.#CB$" %&"*#$F"B'" $,-&/).",+N +#$)$A «7.%&.)G#NL(,+N)…», («<&"*+,.)#NL(,+N)…», 9/+/#.L(,+N…»));

2) %&' &.+%$#$F"B'' )BO,&' ,"-+,. O-.(.B'" B. J.&.-,"&%'+CA. )/*"#N",+N %&$%'+B/A' DO-).A' '#' %$#OF'&B/AP&'Q,$A (9`8`;W:0, L,.2NI)/*PQ).

HH33%%77663377%%11 +$%&$)$*',"#CB$E$ %'+CA. %&"*%$#.E.", B.#'GR'" ++/#-' B. %&'#$F"B'", $Q$&A#N"A$M ) +$$,)",+,)'' +*"M+,)OLU'A' B. X,$, +R", %&.)'#.A' (+A. E#.)O 1).

3+$D"BB$+,CL +$%&$)$*',"#CB$E$ %'+CA. N)#N",+N ,.-F"D$#"" (B.R',"#CB.N, %$ +&.)B"B'L + *&OE'A' )'*.A' *"#$)/J%'+"A, 77++&&00&&6611AA&&:: ##""**))%%>>11++&&::, . ,.-F" "E$ A.#/M $DS"A ()D$#CP'B+,)" +#OR.") B" %&")/P.LU'M $*B$E$ .D(.K. – *$$*B$M ,&",' A.P'B$%'+B$E$ #'+,.).

Page 159: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

16020.1. 6$%&$)$*',"#B5$" %'+BC$ - )/+/#."C/C *$-DC"5,.C

N#3#4()&30'+ 103",4+1,04+ –-('#",%,#): .#3#4()&30.0 *%4#1,04(SVJ «P3#4.#,%1(»@.!. B+.%3+

!?"?)(:,"8 *)8 4+10/0*",/( / $4(1,%7#"102 *#8,#)&30",% «R#6,0*%7#"1%# +1(-(3%8 $0 0F04')#3%: 7#4,#9#2 % %3?A .4(F%7#"1%A'(,#4%()0/ / "0",(/# 3(+7306%"")#*0/(,#)&"102 % 0$?,306103",4+16,04"102 *01+'#3,(D%%». 540>+ $0*,/#4*%,& $0)+7#3%#. J;4(<(:/3%'(3%# 3( 103F%*#3D%()&3?2 A(4(1,#4 +1(-(330.0 *01+'#3,(.

54%)09#3%#: «R#,0*%7#"1%# +1(-(3%8...» – ;40>:4( 3( 32)%",(A, " /1)#2102 '#9*+ )%",('% 16 % 17, %3/. 543, H1-. U 101,*)8 0.4(3%7#330.0 $0)&-0/(3%8, ,0)&10 (*4#"(,+.

=(7()&3%1 24 =MM RJ LOK.V. C1)030/

20.2. 7,)",N%$*,)"&4*"5'" %$#DE"5'A *$-DC"5,$)

=(7()&3%1+ 24 =MM RJ LOK.V. C1)030/+

=(",08<%' $0*,/#49*(: $0)+7#3%# «R#,0*%7#"1%A +1(-(3%2 $00F04')#3%: 7#4,#9#2 % %3?A .4(F%7#"1%A '(,#4%()0/ / "0",(/# 3(6+7306%"")#*0/(,#)&"102 % 0$?,306103",4+1,04"102 *01+'#3,(D%%».

! "00,/#,",/%% " ,4#;0/(3%8'% *01+'#3,( 4+10/0*",/0' SVJ«P3#4.#,%1(» $4%38,? 3#0;A0*%'?# '#4? *)8 0;#"$#7#3%8 3(*6)#9(<#.0 0F04')#3%8 7#4,#9#2 % %3?A .4(F%7#"1%A '(,#4%()0// 4('1(A $40/0*%'?A / 3(",08<## /4#'8 3(+7306%"")#*0/(,#)&6"1%A % 0$?,306103",4+1,04"1%A 4(;0,.

J*30/4#'#330 "00;<(:, 7,0 " 4(;0,3%1('% $4#*$4%8,%8, *06$+<#33?'% 1 4(;0,# " '(,#4%()('% % "/#*#3%8'% 0.4(3%7#330.0$0)&-0/(3%8, $40/#*#3? *0$0)3%,#)&3?# -(38,%8 $0 %-+7#3%:,4#;0/(3%2 4+10/0*8<%A *01+'#3,0/, +",(3(/)%/(:<%A $048*010;4(<#3%8 " +1(-(33?'% '(,#4%()('% % "/#*#3%8'%.

N#3#4()&3?2 103",4+1,04 –-('#",%,#)& .#3#4()&30.0 *%4#1,04( SVJ «P3#4.#,%1(»@.!. B+.%3

Page 160: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

16120.3. 6$%&$)$*',"#B5$" %'+BC$ - )/+/#."C/C *$-DC"5,.C

().&'.5, 2)

N#3#4()&30'+ *%4#1,04+ONC5 «540%-/0*",/#3306%-*(,#)&"1%2 10';%3(, «!M=MTM»V.J. \%710/+

!0-/4(<(: -( 0,"+,",/%#' 3(*0;30",% 0;4(-D? 14("073?A$40;, /?$0)3#33?A / $40D#""# $0*.0,0/1% 1 %-*(3%: «R()02'0"10/"102 H3D%1)0$#*%%».

54%)09#3%#:1. Q4("073(8 $40;( "+$#40;)091% ,0'( 1 «R()02 '0"10/"102

H3D%1)0$#*%%», 3( 1 )%",#.2. Q4("073(8 $40;( "+$#40;)091% ,0'( 2 «R()02 '0"10/"102

H3D%1)0$#*%%», 3( 1 )%",#.3. Q4("073(8 $40;( "+$#40;)091% ,0'( 3 «R()02 '0"10/"102

H3D%1)0$#*%%», 3( 1 )%",#.4. Q4("073(8 $40;( "+$#40;)091% ,0'( 4 «R()02 '0"10/"102

H3D%1)0$#*%%», 3( 1 )%",#.5. Q0'$(1,6*%"1 (@D6RW) " D%F40/?'% %-0;4(9#3%8'% 04%6

.%3()6'(1#,0/ "+$#40;)091% *)8 ,0'0/ 1–4 «R()02 '0"10/"102H3D%1)0$#*%%», %3/. U 222.

!"# $4%)09#3%8 ,0)&10 (*4#"(,+.

S('#",%,#)& .)(/30.0 4#*(1,04(%-*(,#)&",/( «R0"10/"1(8 H3D%1)0$#*%8»L.V. N04;+30/(

Page 161: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

16220.4. 6$%&$)$*',"#B5$" %'+BC$ - )/+/#."C/C *$-DC"5,.C

().&'.5, 3)

I%4#1,04+"4#*3#2 >10)?6.%'3(-%% U 60 .. @(4(,0/X.I. N+4&#/02

=($4(/)8: /?$%"1+ %- $4%1(-( 0, 25 ($4#)8 2006 .. U 55 -(6'#",%,#)8 .)(/? (*'%3%",4(D%% $0 /0$40"(' 0;4(-0/(3%8 – -(/#6*+:<#2 +$4(/)#3%8 0;4(-0/(3%8 .. @(4(,0/( «J $048*1# $40/#*#63%8 #*%30.0 .0"+*(4",/#330.0 1/()%F%1(D%0330.0 H1-('#3( / /?6$+"13?A 1)(""(A "4#*3%A >10) .. @(4(,0/( / 2006 .0*+».

54%)09#3%#: /?$%"1( %- $4%1(-( 0, 25 ($4#)8 2006 .. U 55,3( 3 )%",(A, ,0)&10 (*4#"(,+.

=(7()&3%1 "#14#,(4%(,( @(4(,0/"10.0 NJLJ=J=.T. O40)0/(6K4%3(

20.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A +$%&$)$*',"#B5/H %'+"C

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::7.%&.)#NL...9/+/#.L...<&"*+,.)#NL...

... *$-OA"B,.K'L...

... )/%'+-O '(...

... -$%'L...

... '()#"R"B'" '(...

... A.,"&'.#/ B....

... O-.(.B'N...

... %&'-.(...

... %#.B...

... %&$E&.AAO...

... %&.M+G#'+,...

... -.,.#$E...

... DO-#",...

Page 162: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

163JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::<&$PO %$*,)"&*',C %$#OR"B'"...<&$PO &O-$)$*+,)$).,C+N ) %$)+"*B")B$M *"N,"#CB$+,'...<&$PO '+%$#C($).,C ) +$$,)",+,)'' + %&NA/A B.(B.R"B'"A...<&$PO )$()&.,',C %$ A'B$).B'' B.*$DB$+,'...<&$PO $D"+%"R',C +$J&.BB$+,C -$BQ'*"BK'.#CB$M 'BG

Q$&A.K''...<&$PO OB'R,$F',C %$ '+,"R"B'' +&$-. J&.B"B'N...<&$PO %"&"*.,C *#N *.#CB"MP"E$ J&.B"B'N )...<&$PO 'BQ$&A'&$).,C O+,.B$)#"BB/A %$&N*-$A...

I#.). 21. <'+BC.N%$(*&.)#"5'A

?.- +)'*","#C+,)O", %$)+"*B")B.N %&.-,'-., B.'D$#""&.+%&$+,&.B"BB/A )'*$A *"#$)$E$ %'+CA. N)#N",+N %$(*&.)G#"B'". <'+CA"BB$" %$(*&.)#"B'" A$F", B.%&.)#N,C+N .*&"+.G,O %$ +.A/A &.(#'RB/A %$)$*.A (+A. ) X,$M +)N(' E#.)O 1 %$G+$D'N) ' A$F", B$+',C -.- Q$&A.#CB/M, ,.- ' B"Q$&A.#CB/MJ.&.-,"&. [,$ F" N)#N",+N B.'D$#"" ).FB/A *#N %$(*&.)'G,"#CB/J %'+"A? W),$&O %$*$DB/J %$+#.B'M +#"*O", %$AB',C$ ,$A, R,$ 99""%%""II)))) $$""''**%%11((&&33)),,??++"")) $$&&##??--"":

1) )+"E*. %&'J$*', - .*&"+.,O +)$")&"A"BB$ () '*".#" –,$RB$ ) *"BC +$$,)",+,)OLU"E$ +$D/,'N);

2) B$+', %$*R"&-BO,$ #'RB/M, $+$D"BB$ +"&*"RB/M ' *&OGF"+-'M J.&.-,"& (B$ %&' X,$A +)$D$*B$ $, %&$N)#"B'M Q.A'G#CN&B$+,');

3) $&'E'B.#CB$ ' +)"F$ %$ +$*"&F.B'L ($*B.-$ $&'E'GB.#CB$+,C B" *$#FB. %&' X,$A «%"&"J#"+,/).,C» R"&"( -&.M);

4) B.%'+.B$ )BN,B$, -$&$,-$ ' %$ +OU"+,)O. <&' F"#.B'')/ )+"E*. A$F"," *$%$#B',C -&.,-$" $Q'K'.#CB$" %$(*&.)#"GB'" B"Q$&A.#CB/A, -$,$&$" $D/RB$ .*&"+.,O )&OR.L, '#' (.GR',/).L, %$ ,"#"Q$BO #'RB$;

5) )-#LR.", ,$#C-$ $*B$ O%$A'B.B'" +#$). «%$(*&.)#NL»(«%$(*&.)#N"A») (' %&' X,$A B" +$*"&F', B' +,&$R-' $ %$G

Page 163: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

164)+"*B")B/J *"#.J ' %&$D#"A.J, J$,N D/ ' R&"()/R.MB$ B.G+OUB/J *#N *"#$)$E$ %.&,B"&+,).);

6) B"+", ) +"D", %$A'A$ $D/RB/J %$F"#.B'M ((*$&$)CN,+R.+,CN, D#.E$%$#OR'N) ' ,", '+%$#B"B'" -$,$&/J *#N .*&"+.,.N)#N",+N $+$D"BB$ F"#.,"#CB/A';

7) )/E#N*', +,&$MB/A ' #$E'RB/A + ,$R-' (&"B'N +,&O-,OG&/ ' -$A%$('K'';

8) '(NUB$ %$ +,'#L, -$,$&/M *$#F"B "U" D$#"" %$*R"&-'G).,C ,$&F"+,)"BB$+,C %$)$*. *#N %$+#.B'N;

9) D"(O%&"RB$ $Q$&A#"B$, B$ %&' X,$A, $*B.-$, B" *$#FB$)/E#N*",C B' R"&"+RO& $Q'K'.#CB$, B' R&"(A"&B$ %$A%"(B$;

10) 'A"", %$*%'+C, +*"#.BBOL $, &O-'.

W ,"%"&C &.++A$,&'A %&'A"&/ %'+CA"BB/J %$(*&.)#"B'M,B.%'+.BB/J %$ B.'D$#"" ,'%'RB/A %$)$*.A.

21.1. <$(*&.)#"5'" -$ *5O &$4*"5'A .*&"+.,.

!#,#4(3+ ,4+*( M/(3+ M"(#/%7+ X9%3+,*%4#1,04+ G#)0-#4"10.0 .040*"10.0 (/,0,#A3%1+'(

N)+;010+/(9(#'?2 M/(3 M"(#/%7!50-/0)&,# 0, %'#3% $#*(.0.0/ % +7(<%A"8 ,#A3%1+'( .04870

$0-*4(/%,& !(" " I3#' 409*#3%8! !0, +9# ;0)## 20 )#, !? +"$#>630 /0-.)(/)8#,# 4(;0,+ 3(>#.0 +7#;30.0 -(/#*#3%8, 0,*(/(8 ):;%6'0'+ *#)+ /": "/0: H3#4.%:. !?, 1(1 % $4#9*#, 8/)8#,# "0;02 0;64(-#D *0;40"0/#",30.0 % ;#--(/#,30.0 ")+9#3%8 $40F#""%% $#*(6.0.( – /0"$%,(,#)8 % 3(",(/3%1( '0)0*#9%.

! H,02 4(*0",3?2 *#3& '? 0, /"#2 *+>% 9#)(#' !(', *040.02M/(3 M"(#/%7, 14#$10.0 -*040/&8, +"$#A0/ 3( $40F#""%03()&30'$0$4%<#, ;)(.0$0)+7%8 % *0",(,1( / *0'#, '%4( % "7(",&8!

@ +/(9#3%#',Q0))#1,%/ ,#A3%1+'(

Page 164: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

16521.2. <$(*&.)#"5'" -$ *5O $+5$).5'A $&3.5'(.J''

50)10/3%1+ J",40.0/+ V3(,0)%: Y10/)#/%7+,/0#330'+ 10'%""(4+ .. V)#1"(3*40/

C/(9(#'?2 V3(,0)%2 Y10/)#/%7!54%'%,# 3(>% %"14#33%#, "#4*#73?# $0-*4(/)#3%8 % *0;4?#

$09#)(3%8 !(' % !(>%' 10))#.(' $0 ")+7(: ")(/30.0 :;%)#8 –806)#,%8 "0 *38 0;4(-0/(3%8 V)#1"(3*40/"10.0 0;E#*%3#330.0.040*"10.0 /0#330.0 10'%""(4%(,(!

M",04%8 0*30.0 %- ",(4#2>%A .0"+*(4",/#33?A +74#9*#3%2.040*( % 4(203( 3# $40",0 3("?<#3( /(93?'% "0;?,%8'% – 03(/?-?/(#, .)+;010# +/(9#3%# / *+># 1(9*0.0 7#)0/#1(, 10,0406'+ 3# 7+9*? $038,%8 «7#",&», «):;0/& 1 L0*%3#», «-(<%,( J,#67#",/(».

@0 /4#'#3 ",0)& *()#102 +9# N4(9*(3"102 /023? 7#4#- 14(,610/4#'#330# '%430# -(,%>&# % $#4%0*? 4#$4#""%2, 7#4#- ;#-9(6)0",30# $)('8 !#)%102 J,#7#",/#3302, ( $0-*3## % *4+.%A «3#-3(6'#3%,?A» ;%,/ 4(;0,3%1('% /0#310'(,( " *0",0%3",/0' $403#"#63? % '30.014(,30 $4%+'309#3? -('#7(,#)&3?# ;0#/?# % ,4+*06/?# ,4(*%D%%. P,% ,4(*%D%% !? % !(>% "0")+9%/D? "#.0*38 +"6$#>30 $40*0)9(#,#.

=#"'0,48 3( «$07,#33?2» /0-4(",, 10))#1,%/ !(> $0)03 H3#46.%% % -(*04(, #'+ $0 $)#7+ 4#>#3%# ):;?A, "('?A ")093?A -(*(7.!#4%' / H,0 /'#",# " !('%. M, 103#730, 1(1 % / $4#93%# /4#'#3(,!? '09#,# 4(""7%,?/(,& 3( 3(>% /-(%'0$03%'(3%# % $0**#491+.K<# 4(- $0-*4(/)8#' /(", *040.%# *4+-&8!

W#)(#' !(', V3(,0)%2 Y10/)#/%7, % /"#'+ *0;)#",30'+ 10)6)#1,%/+ V)#1"(3*40/"10.0 JN!Q 14#$10.0 -*040/&8, +"$#A0/, '%4(% "7(",&8!

@ +/(9#3%#',=.5. G0410/,.)(/( (*'%3%",4(D%% .. V)#1"(3*40/

Page 165: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

16621.3. <$(*&.)#"5'" %$ +#DE.O 3$+D*.&+,)"55$3$ %&.(*5'-.

I.O. Z()?.%3+,*%4#1,04+ JVJ «S(/0* «V",4036$4%3,»

C/(9(#'?2 I'%,4%2 O#01,%",0/%7!J, %'#3% 4+10/0*",/( Q0/40/"102 13%9302 F(;4%1% % 0, "#6

;8 )%730 "#4*#730 $0-*4(/)8: !(" % !(>%A 10))#. " =0/?',2007 .0*0'. I)8 3(>%A $4#*$4%8,%2 +A0*8<%2 .0* ;?) 0-3('#630/(3 ")(9#3302 % 4#-+)&,(,%/302 "0/'#",302 4(;0,02. P,0 *(#,'3# 0"30/(3%# 3(*#8,&"8 3( $40*0)9#3%# /-(%'0/?.0*30.0 "06,4+*3%7#",/( % 3(",+$(:<#' .0*+.

540>+ !(" $4%38,& $0 ")+7(: .)(/30.0 $4(-*3%1( .0*( 3(>% "(6'?# 3(%)+7>%# $09#)(3%8. 5+",& 2007 .0* ;+*#, *)8 /0-.)(/)8#'0.0!('% $4#*$4%8,%8 % !(" )%730 ;0)## 4(*0",3?' % ;)(.0$0)+73?'.

@ +/(9#3%#',!.V. R()?>1%3(,%"$0)3%,#)&3?2 *%4#1,04JVJ «Q0/40/"1(8 13%93(8 F(;4%1(»

21.4. <$(*&.)#"5'" %$ +#DE.O %&$K"++'$5.#B5$3$ %&.(*5'-.

Q.V. ](3*#4,$4#-%*#3,+ 10'$(3%% «Q+-;(""6(/%(»

R30.0+/(9(#'(8 Q)(4%""( V430)&*0/3(!@#4*#730 $0-*4(/)8: !(" % !(>%A 10))#.6(/%(,040/ " $406

F#""%03()&3?' $4(-*3%10' – I3#' /0-*+>30.0 F)0,(. J, /"#.0"#4*D( 9#)(: /"#' /(' 7%",0.0 3#;(, "00,/#,",/%8 7%")( /-)#,0/% $0"(*01 3( 4#2"(A «Q+-;(""6(/%(», ",(;%)&30.0 40",( $(""(9%640$0,01( % "00,/#,",/+:<#.0 '(,#4%()&30.0 ;)(.0$0)+7%8, '%4(,*0;4(, -*040/&8 % "7(",&8!

@ +/(9#3%#',N.J. W+4;%3,10'(3*%4 Q#'#40/"10.0 (/%(0,48*(,$%)0, 1 1)(""(

Page 166: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

16721.5. <$(*&.)#"5'" %$ +#DE.O 5.(5.E"5'A .*&"+.,.

5. F$#"" %&"+,'45DO *$#45$+,B

N.B. 50$0/02,/#*+<#'+ 3(+730'+ "0,4+*3%1+O03*( "0D%()&3?A %"")#*0/(3%2

C/(9(#'(8 N()%3( B#03%*0/3(!54%'%,# '0% %"14#33%# $0-*4(/)#3%8 % "('?# *0;4?# $09#6

)(3%8 / "/8-% " !(>%' 3(-3(7#3%#' 3( *0)930",& /#*+<#.0 3(+7630.0 "0,4+*3%1( O03*( "0D%()&3?A %"")#*0/(3%2. P,0, F(1, "/%6*#,#)&",/+#, 3# ,0)&10 0 !(>%A 3#-(+48*3?A $40F#""%03()&3?A*(40/(3%8A, 30 % 0 ,0', 7,0 03% 3(>)% *0)930# $4%-3(3%# + !(6>%A 10))#..

J7#3& 3(*#:"&, 7,0 30/0# 3(-3(7#3%# 0,140#, *)8 !(" % 30/?#3($4(/)#3%8 % .04%-03,? 3(+7302 *#8,#)&30",%, % 30/?# $+,% 1#<# ;0)## -3(7%,#)&3?' $40F#""%03()&3?' *0",%9#3%8'. G+*&6,# -*040/? % "7(",)%/?.

@ +/(9#3%#',=.M. [(4%,030/(,/%D#6$4#-%*#3, O03*(

21.6. <$(*&.)#"5'" %$ +#DE.O %&'+)$"5'A $&3.5'(.J'' %$E",5$3$ ().5'A

!(.%3+ P*+(4*+ [04#30/%7+,$4#*"#*(,#): "0/#,( *%4#1,040/SVJ «S0)0,0*0;?/(:<(8 10'$(3%8 «50):"»

C/(9(#'?2 P*+(4* [04#30/%7!J, %'#3% 4+10/0*",/( 0,14?,0.0 (1D%03#430.0 0;<#",/(

«@#/#4",()&» % 0, "#;8 )%730 >): !(' % !(>%' 10))#.(' $0-*64(/)#3%8 $0 ")+7(: $4%"/0#3%8 /0-.)(/)8#'02 !('% -0)0,0*06;?/(:<#2 10'$(3%% «50):"» $07#,30.0 -/(3%8 «B+7>## 40""%26"10# $4#*$4%8,%#62002» / 30'%3(D%% «S( ",(;%)&30 /?"01%# 4#6-+)&,(,?».

P,0 *0",%9#3%# 3(.)8*30 *#'03",4%4+#, HFF#1,%/30",& *#86,#)&30",% 10'$(3%% % ## 4+10/0*",/(. O(1, $4%"+9*#3%8 !(>#'+

Page 167: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

168

$4#*$4%8,%: ",0)& /?"010.0 -/(3%8 3# '09#, 3# 4(*0/(,& 3(", !(6>%A $0",0833?A *#)0/?A $(4,3#40/ 3( $40,89#3%% $0")#*3%A 9 )#,. R? %"14#33# 3(*##'"8, 7,0 3(>% /-(%'00,30>#3%8 ;+*+, %/ *()&3#2>#' 4(-/%/(,&"8 $)0*0,/0430.

50-/0)&,#, P*+(4* [04#30/%7, $09#)(,& !(' % /"#'+ 10))#16,%/+ 10'$(3%% 14#$10.0 -*040/&8, 30/?A, #<# ;0)## -3(7%,#)&63?A *0",%9#3%2 3( *#)0/02 3%/#, $40D/#,(3%8, $40.4#""(, /"#.0"('0.0 3(%)+7>#.0.

@ $07,#3%#',N.N. N4#7%>3%10/,.#3#4()&3?2 *%4#1,04 JVJ «@#/#4",()&»

21.7. <$(*&.)#"5'" %$ +#DE.O 5.3&.4*"5'A .*&"+.,.

V.I. Q4%/030"0/+,)(+4#(,+ 4#.%03()&30.0 1031+4"( «5#,#4;+4."1%2 4#",(/4(,04»

N)+;010+/(9(#'?2 V3(,0)%2 I(/%*0/%7!J, %'#3% 04.(3%-(D%0330.0 10'%,#,( 4#.%03()&30.0 1031+46

"( «5#,#4;+4."1%2 4#",(/4(,04» .04870 $0-*4(/)8#' !(" " $4%6"+9*#3%#' !(' N4(36$4% 1031+4"( / 30'%3(D%% «PFF#1,%/3?#4#",(/4(D%033?# ,#A30)0.%%».

=(' *0",(/)8#, 0"0;#330# +*0/0)&",/%# 7#",/0/(,& !(" / 1(67#",/# )(+4#(,( #<# % $0,0'+, 7,0 H,0 "0;?,%# $40%"A0*%, / .0*,%"1):7%,#)&30 -3('#3(,#)&3?2 *)8 @(31,65#,#4;+4.( – .0* 3006)#,3#.0 :;%)#8 .040*(. 54#14("3?' $0*(410' 1 H,02 *(,#",()0 $4#*)09#330# !('% $4%3D%$%()&30 30/0# ,#A30)0.%7#"10#4#>#3%# / 0;)(",% 4#",(/4(D%033?A 4(;0, 0"0;02 ")0930",%.

R? %"14#33# 3(*##'"8, 7,0 4(-4(;0,(33(8 !('% 4#",(/4(D%6033(8 ,#A30)0.%8 ;+*#, +"$#>30 ($40;%40/(3( 3( $4(1,%1#. 50-6/0)&,#, V3(,0)%2 I(/%*0/%7, $09#)(,& !(' 14#$10.0 -*040/&8,30/?A ,/047#"1%A "/#4>#3%2, ;)(.0$0)+7%8 % "7(",&8 3( *0).%#6*0).%# .0*?.

@ .)+;01%' +/(9#3%#',@.5. 5483%>3%10/, *01,04 %"1+"",/0/#*#3%8,$4#*"#*(,#)& 04.10'%,#,( 1031+4"(«5#,#4;+4."1%2 4#",(/4(,04»

Page 168: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

16921.8. <$(*&.)#"5'" $&3.5'(.J''

) +)A(' + D+%"L5/C (.)"&L"5'"C -&D%5$3$ %&$"-,.

\)#3(' $4(/)#3%8 JVJ «G(31 «P)&*04(*0»

C/(9(#'?# .0"$0*(!M'#: 7#",& $0-*4(/%,& !(" " /#"&'( % /#"&'( +"$#>3?' -(6

/#4>#3%#' 14+$3#2>#.0 / %",04%% 3(>#.0 $07,#330.0 +74#9*#63%8 %3/#",%D%0330.0 $40#1,( $0 F%3(3"%40/(3%: 4#103",4+1D%%$40%-/0*",/#33?A '0<30",#2 10'$(3%% «=#F,83?# $4%%"1% 54%61('&8» (=55).

R3# *0",(/)8#, 0.40'30# +*0/0)&",/%# "00;<%,& !(', 7,0 $0$4#*/(4%,#)&3?' 0D#31(', $4%;?)& ;(31( $4#/?"%, -($)(3%406/(33?# $01(-(,#)%. Y ,(19# 14(23# 4(* ,0'+ 0;",08,#)&",/+, 7,0"/0#/4#'#330# % / /?">#2 ",#$#3% +"$#>30# -(/#4>#3%# *(330.0$40#1,( "0-*(#, %"1):7%,#)&30 ;)(.0$4%8,3?# +")0/%8 *)8 0"+6<#",/)#3%8 */+A *4+.%A, 3# '#3## -3(7%'?A $40#1,0/ – "004+9#63%# +7(",1( *040.% F#*#4()&30.0 -3(7#3%8 R610 «L0""%8» ($0*648*7%1 – IL@C610) % 4(-/%,%# %3F4(",4+1,+4? $#4/0.0 40""%26"10.0 3(+10.4(*( – $0"#)1( \#430.0)0/1( =0.%3"10.0 4(203(R0"10/"102 0;)(",% ($0*48*7%1 – JVJ «R0"0;)"$#D",402»).

50-/0)&,#, .0"$0*(, /?4(-%,& +/#4#330",& / ,0', 7,0 *#8,#)&630",& ;(31( % /$4#*& ;+*#, ",0)& 9# +"$#>302 % ;)(.040*302. W#6)(: !(' /"#.0 3(%)+7>#.0.

@ "0/#4>#33?' $07,#3%#',[(23D P. [0FF'(33,.)(/3?2 +$4(/)8:<%21.

1 !.BB$" %'+CA$ %&"*+,.)#N", +$D$M %&'A"& )BO,&'-$&%$&.,')B$E$ %$(G*&.)#"B'N, ) +)N(' + R"A ) %$*%'+' .),$&. %&')"*"B$ +$-&.U"BB$" O-.(.B'"*$#FB$+,'.

Page 169: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

17021.9. <$(*&.)#"5'" &D-$)$*+,)D $&3.5'(.J''

%$ +#DE.O (.-#OE"5'A )(.'C$)/3$*5$3$ +$3#.L"5'A $ +$,&D*5'E"+,)"

[(23D+ P;#4A(4*+ [0FF'(33+,.)(/30'+ +$4(/)8:<#'+JVJ «G(31 «P)&*04(*0»

!?"010+/(9(#'?2 .0"$0*%3 [0FF'(33!J, %'#3% 4+10/0*",/( *040930.0 4#'03,306",40%,#)&30.0

+$4(/)#3%8 U 9 % 0, "#;8 )%730 $#4#*(: !(' % +/(9(#'?' 7)#63(' $4(/)#3%8 ;(31( «P)&*04(*0» $0-*4(/)#3%8 $0 ")+7(: $0*6$%"(3%8 '#9*+ 3(>%'% 04.(3%-(D%8'% 07#4#*30.0 /-(%'0/?.0*630.0 "0.)(>#3%8 0 "0,4+*3%7#",/#.

I(330# "0.)(>#3%# $4#*",(/)8#,"8 3(' %"1):7%,#)&30 /(963?'. J30 -3('#3+#, "0;02 3(7()0 $4%3D%$%()&30 30/0.0 H,($( /4(-/%,%% 3(>%A /-(%'00,30>#3%2, 10,04?# " 1(9*?' .0*0' 0;64#,(:, /"# ;0)## ,#"3?2 % *4+9#"1%2 A(4(1,#4.

50)&-+8"& ")+7(#', %"14#33# ;)(.0*(4: !(", .0"$0*%3 [0FF6'(33, -( !(># ",4#')#3%# 1 +$407#3%: *#)0/?A 103,(1,0/ '#9*+3(>%'% 04.(3%-(D%8'%. W#)(: !(' $40D/#,(3%8, ;)(.0$0)+7%8 %30/?A +"$#A0/.

Y ,(19# "/%*#,#)&",/+: H,%' $0")(3%#' "/0# 74#-/?7(230/?"010# +/(9#3%# !(' % /"#' 7)#3(' $4(/)#3%8 ;(31( «P)&*064(*0».

@ "0/#4>#33?' $07,#3%#',I%4#1,04 IL@C69!()#3,%3( I0'0.(40/(

Page 170: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

17121.10. <$(*&.)#"5'" &D-$)$*+,)D $&3.5'(.J'' %$ +#DE.O

OF'#"M5$M 3$*$)G'5/ +$,&D*5'E"+,).

[(23D+ P;#4A(4*+ [0FF'(33+,.)(/30'+ +$4(/)8:<#'+JVJ «G(31 «P)&*04(*0»

!?"010+/(9(#'?2 .0"$0*%3 [0FF'(33!

J, %'#3% 4+10/0*",/( 0,14?,0.0 (1D%03#430.0 0;<#",/(«R0"0;)"$#D",402» % 0, "#;8 )%730 $#4#*(: !(' % +/(9(#'?'7)#3(' $4(/)#3%8 ;(31( «P)&*04(*0» $0-*4(/)#3%8 $0 ")+7(: 56)#,3#2 .0*0/<%3? 3(>#.0 "0,4+*3%7#",/(.

P,( *(,( $0-/0)8#, / *0)9302 '#4# 0D#3%,& $+,&, $402*#33?23('%, 3(7%3(8 " '0'#3,( +",(30/)#3%8 $#4/0.0 *#)0/0.0 103,(16,(. ! 3(",08<## /4#'8 $4% (1,%/30' "0*#2",/%% !(>#.0 ;(31(JVJ «R0"0;)"$#D",402» +"$#>30 0"+<#",/)8#, 4#()%-(D%: ,4#A",40%,#)&3?A $40#1,0/.

C 3(>#.0 "0,4+*3%7#",/(, 1(1 $01(-?/(:, ,#1+<%# "0;?,%8,/#"&'( % /#"&'( 3#$)0A%# $#4"$#1,%/?. ! H,02 "/8-% 8 A0,#) ;? -(6/#4%,& !(", +/(9(#'?2 .0"$0*%3 [0FF'(33, / ,0', 7,0 3(># $4#*6$4%8,%# ;?)0 % 0",(#,"8 !(>%' 3(*#93?' $(4,3#40' / L0""%%.

50)&-+8"& ")+7(#', 8 A0,#) ;? /0-0;30/%,& !(' "/0% +/#4#3%8/ "('0' .)+;010' +/(9#3%%.

J",(:"& %"14#33# !(>,5#,4 M. 5#,+A0/,.#3#4()&3?2 *%4#1,04JVJ «R0"0;)"$#D",402»

I#.). 22. <'+BC.N%&'3#.L"5'A

HOB-K'$B.#CB$" %&"*B.(B.R"B'" %'+"AG%&'E#.P"B'M (.-#LGR.",+N, )$G%"&)/J, ) 'BQ$&A'&$).B'' .*&"+.,. $ %&"*+,$NU"AA"&$%&'N,'', ', )$G),$&/J, ) +$$DU"B'' $ F"#.B'' .),$&. %$+#.GB'N )'*",C "E$ %$#OR.,"#N ) R'+#" %&'+O,+,)OLU'J (OR.+,B'-$)).

7.%&.)#NN -$AOG#'D$ %'+CA"BB$" %&'E#.P"B'", .),$& %$G+#.B'N ,"A +.A/A +)'*","#C+,)O", .*&"+.,O +)$" O).F"B'" '

Page 171: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

172&.+%$#$F"B'" - B"AO. Z,$, ) +)$L $R"&"*C, $DO+#.)#').", $+$GD"BB$+,' %$*E$,$)-' %'+"AG%&'E#.P"B'M, ) ,$A R'+#" 'J$Q$&A#"B'N, +,&O-,O&/, +$*"&F.B'N ' +,'#'+,'-'.

<'+CA.G%&'E#.P"B'N --""227733 ""00""%%--,,::33??##:: B. D#.B-.J, B.#'+,.J %'+R"M DOA.E' ' B. +%"K'.#CB/J %&'E#.+',"#CB/J #'G+,-.J (,.B. D'#",.J '#' %&'E#.P"B'NJ). <$+#"*B'", -.- %&.G)'#$, '+%$#C(OL,+N %$ $+$D$ ,$&F"+,)"BB/A ' (B.A"B.,"#CGB/A %$)$*.A. 2.(&.D$,-" *'(.MB. ' JO*$F"+,)"BB$GX+,",'GR"+-$E$ $Q$&A#"B'N %$*$DB/J %&'E#.P"B'M %&'*.",+N D$#CGP$" (B.R"B'".

7"+A$,&N B. +)$L -&.,-$+,C, %'+CA$G%&'E#.P"B'" 'A"",*$+,.,$RB$ ##,,"">>++7744 ##33%%77663377%%77. :" $+$D"BB$+,CL N)#N",+NB.#'R'" *)OJG,&"J (. 'B$E*. ' D$#"") .D(.K"), +$+,$NU'J '($*B$E$G*)OJ -$&$,-'J %&"*#$F"B'M.

<"&)/M .D(.K $D/RB$ )-#LR.", ) +"DN ))$*BOL ' -#LR"G)OL Q$&AO#'&$)-'. 9,$&$M .D(.K B"+", ) +"D" ,$RBOL ' %$#GBOL 'BQ$&A.K'L $ +$D/,'', %$+#OF')P"A %$)$*$A *#N %&'GE#.P"B'N. T&",'M (', "+#' ,&"DO",+N, R",)"&,/M) .D(.K, -.-%&.)'#$, +$*"&F', Q$&AO#O )"F#')$+,', %&$+CDO $,)",',C(,.". %$*,)"&*',C OR.+,'", "+#' X,$ B"$DJ$*'A$ %$ ,"A '#''B/A %&'R'B.A), . ,.-F" ++/#-O B. '+,$RB'- *$%$#B',"#CGB$M 'BQ$&A.K'' $ A"&$%&'N,'' ' %$&N*-" "E$ %&$)"*"B'N.

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

Page 172: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

17322.1. <&'3#.L"5'" 5. KD&L",

C/(9(#'(8 .0"$09( I0;40A0,0/(!1

J, %'#3% 4+10/0*",/( 10'$(3%% «L+""1%2 :/#)%4» %'#:7#",& $4%.)("%,& !(" 3( F+4>#, $0 ")+7(: 01037(3%8 $4%#'( *#6)#.(D%% *#)0/?A 14+.0/ X930(F4%1(3"102 L#"$+;)%1% (XVL).

=(7()0 F+4>#,( – 17 I,/(6 9 ('05"&5 2003 7(+,. R#",0 $406/#*#3%8 F+4>#,( – ",*'%0*:F 3,1 «N$3*%/E-%*0&,» (+). R%)6)%033(8, *.10).

G+*#' 4(*?, #")% !? "'09#,# $4%38,& +7(",%# / '#40$4%8,%%.I0$0)3%,#)&3+: %3F04'(D%: 0 $048*1# $40/#*#3%8 F+4>#,( !?'09#,# $0)+7%,& + $4#*",(/%,#)8 10'$(3%% X9(31%3( G04%"(X4&#/%7( $0 ,#)#F03+: 312E80E80 (312E80E82)2.

@ +/(9#3%#',50 $04+7#3%: .#3#4()&30.0 *%4#1,04( JVJ «L+""1%2 :/#)%4»V33( R%,40A%3(, >#F6"#14#,(4&.

22.2. <&'3#.L"5'" - DE.+,'O ) )/+,.)-" ().&'.5, *#A J'&-D#A&5$M &.++/#-' %&'3#.L"5'M)

C/(9(#'?# .0"$0*(!

!"#40""%2"10# 0;E#*%3#3%# «P1"$0D#3,4» %'##, 7#",& $4%.)(6"%,& !(" 1 +7(",%: / 1062 '#9*+3(40*302 /?",(/1#684'(41# «@06/4#'#33(8 $0)%.4(F%8» – «M3,#4$0)%.4(F62005». !?",(/1(6846'(41( ;+*#, $40/0*%,&"8 / .. R0"1/# " 4 $0 13 F#/4()8 2005 .0*(.

540.4(''02 /?",(/1%684'(41% $4#*+"'0,4#30 4(-/#4,?/(63%# ")#*+:<%A ,#'(,%7#"1%A 4(-*#)0/:

1) "0/4#'#33?# $0)%.4(F%7#"1%# ,#A30)0.%%;2) $0)%.4(F%7#"10# 0;04+*0/(3%#;3) '(,#4%()? *)8 $0)%.4(F%7#"10.0 $40%-/0*",/(;4) H10)0.%7#"1(8 ;#-0$("30",& $0)%.4(F%7#"10.0 $40%-6

/0*",/(;

1 T"-+, A$F", D/,C )%'+.B $, &O-'.2 :+#' ) %&.)$A B'FB"A OE#O %&'E#.+',"#CB$E$ D#.B-. B" O-.(.B/ DO-)/

RSVP, %&'E#.P"BB$" #'K$ )%&.)" B" O)"*$A#N,C %&'E#.P.LUOL +,$&$BO $+)$"A &"P"B''.

Page 173: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

174

5) $0)%.4(F%8 % "0/4#'#33?# 10''+3%1(D%033?# ,#A30)0.%%;6) $0)%.4(F%8, 0;4(-0/(3%#, 3(+1( % 1+)&,+4(;7) $0*.0,0/1( 1(*40/ *)8 0,#7#",/#3302 $0)%.4(F%7#"102

$40'?>)#330",%;8) "0/4#'#33?# % $#4"$#1,%/3?# ,#3*#3D%% 4(-/%,%8 $0)%6

.4(F%7#"102 $40'?>)#330",% L0""%2"102 O#*#4(D%%.

K9#.0*3?# /?",(/1% «M3,#4$0)%.4(F» 8/)8:,"8 14+$3#2>%6'% $0*0;3?'% '#40$4%8,%8'%, $40/0*%'?'% 3?3# / ",4(3(A]#3,4()&302 % !0",07302 K/40$?. Q(9*?2 .0* / 4(;0,# +1(-(33?A/?",(/01 $4%3%'(#, +7(",%# / "4#*3#' ;0)## 500 04.(3%-(D%2.

T(1%' 0;4(-0', + +7(",3%10/ /?",(/1%684'(41% «M3,#4$0)%6.4(F62005» %'#:,"8 $4#14("3?# /0-'0930",% 1(1 *)8 *#'03",64(D%% "/0%A *0",%9#3%2 / 0;)(",% $0)%.4(F%%, ,(1 % *)8 $40*+16,%/30.0 0;'#3( 0$?,0', ( ,(19# *)8 +",(30/)#3%8 30/?A $(4,3#46"1%A "/8-#2.

! "/8-% " %-)09#33?' 04.(3%-(D%033?2 10'%,#, '#9*+3(640*302 /?",(/1%684'(41% «M3,#4$0)%.4(F62005» $4%.)(>(#,!(>+ 04.(3%-(D%: $4%38,& +7(",%# / ## 4(;0,#. R? .0,0/? 01(-(,&!(' /"87#"10# "0*#2",/%# / $0*.0,0/1# 1 +7(",%: % 3#$0"4#*",6/#330' +7(",%% / H,0' -3(7%,#)&30' '#40$4%8,%%.

S( ;0)## $0*40;302 %3F04'(D%#2 !? '09#,# 0;4(,%,&"8 $0(*4#"+: ...

V*4#" %3,#43#,6"(2,( 04.10'%,#,( – ...S($40"%,& *01+'#3,(D%: *)8 $0*(7% -(8/1% 3( +7(",%# !? '06

9#,# $0 H)#1,403302 $07,# ...

R? ;+*#' 4(*? /%*#,& !(>+ 04.(3%-(D%: / 7%")# +7(",3%10/'#9*+3(40*302 /?",(/1%684'(41% «M3,#4$0)%.4(F62005».

@ +/(9#3%#',54#*"#*(,#)& 04.10'%,#,( R!Y «M3,#4$0)%.4(F62005»V.5. [%,40/(

@#14#,(4& 04.10'%,#,(I.M. @0,"1%2

Page 174: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

17522.3. 6,.5*.&,5/M $,)", 5. %&'3#.L"5'"

54#*"#*(,#): 04.10'%,#,( R!Y «M3,#4$0)%.4(F62005»V.5. [%,40/02

R30.0+/(9(#'(8 V33( 504F%4&#/3(!50-/0)&,# $0;)(.0*(4%,& !(" -( $4%.)(>#3%# $4%38,& +7(",%#

/ '#9*+3(40*302 /?",(/1#684'(41# «M3,#4$0)%.4(F62005».540>+ !(" /?")(,& / 3(> (*4#" 10'$)#1, *01+'#3,0/ *)8 $06

*(7% -(8/1% % -(1):7#3%8 *0.0/04( (4#3*? H1"$0-%D%03302 $)06<(*%. @00;<(: !(' 3#0;A0*%'?# 4#1/%-%,? $4#*$4%8,%8:

...

@ +/(9#3%#',N#3#4()&3?2 *%4#1,0410'$(3%% «=%9$0)%.4(F»!.@. J/7%33%10/

22.4. <&'3#.L"5'" 5. &.F$E"" +$)"G.5'"

N#3#4()&30'+ 103",4+1,04+SVJ «P)#1,403%1(»R.V. I()&3#'+

< O P Q R = S T 9 P T

C/(9(#'?2 R(41 V3%"%'0/%7!! "00,/#,",/%% " $)(30' "0/'#",3?A 4(;0, $0 "0-*(3%: 0$?,6

30.0 0;4(-D( %-*#)%8 «L#.%3(» 20 83/(48 2007 .0*( / 10 7("0/"0",0%,"8 +",(30/0730# "0/#<(3%# " +7(",%#' $4#*",(/%,#)#2 -(61(-7%1( % 4(-4(;0,7%1( %-*#)%8.

R#",0 $40/#*#3%8 "0/#<(3%8 – (1,0/?2 -() .)(/30.0 104$+"($40'?>)#330.0 0;E#*%3#3%8 «T07'(>» (..R()0840")(/#D,+).5%):.%3(, *.10). 54#*$0)(.(#'(8 $40*0)9%,#)&30",& "0/#<(63%8 – 2 7("( 30 '%3+,.

540.4(''02 "0/#<(3%8 $4#*+"'0,4#3 0;'#3 '3#3%8'%$4#*",(/%,#)#2 ",0403 0 $048*1# /?$0)3#3%8 "0/'#",3?A 4(;0,/0 /,040' 1/(4,()# ,#1+<#.0 .0*(, ( ,(19# $0*$%"(3%# "00,/#,",6/+:<%A *01+'#3,0/. 50 01037(3%% "0/#<(3%8 04.(3%-+#,"8 ;%-63#"6)(37, / A0*# 10,040.0 +7(",3%1% "0/#<(3%8 '0.+, $40*0)69%,& 0;'#3 '3#3%8'% $0 $40;)#'(,%1# /?30"%'?A 3( "0/#<(63%# /0$40"0/.

Page 175: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

176

! "/8-% " %-)09#33?' $40"%' !(" "00;<%,& *0 10 83/(48 "...0 /0-'0930",% +7(",%8 / 4(;0,# "0/#<(3%8.

J,/#,",/#33?2 04.(3%-(,04 "0/#<(3%8 – $0'0<3%1 .#3#4()&630.0 *%4#1,04( 5J «T07'(>» R%4,%3 M/(3 P/()&*0/%7.

T#)#F03/F(1": 632620621, 632620622.E6mail: [email protected].

540.4(''( "0/#<(3%8 3( 1 )%",# $4%)(.(#,"8.

@ +/(9#3%#', 0, %'#3% .#3#4()&30.0 *%4#1,04( 5J «T07'(>»K)#3( L#-D0/(, >#F6"#14#,(4&.

22.5. 6,.5*.&,5/M $,)", 5. %&'3#.L"5'" ().&'.5, 2)

N#3#4()&30'+ *%4#1,04+$40%-/0*",/#330.0 0;E#*%3#3%8 «T07'(>»=.K. O#*040/+

C/(9(#'?2 =%10)(2 K.040/%7!G)(.0*(4: -( $4%.)(>#3%#. 50*,/#49*(: !(' "/0# 3('#4#6

3%# $4%38,& +7(",%# / -($)(3%40/(330' 3( 20 83/(48 2007 .0*(+",(30/0730' "0/#<(3%%.

@ +/(9#3%#',N#3#4()&3?2 103",4+1,04 SVJ «P)#1,403%1(»R.V. I()&3%2

22.6. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"CN%&'3#.L"5'M

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::<&'E#.P."A 9.+ ().+)...... B....... %&'BN,C OR.+,'" )...6A""A R"+,C %&'E#.+',C 9.+ ().+)...... ) %$"(*-O %$...... %$+",',C...

Page 176: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1777.%&.)#N"A 9.A %&'E#.P"B'" B....... +'A%$('OA %$ )$%&$+.A...... -$BQ"&"BK'L «...» ...<$()$#C," %&'E#.+',C 9.+ ().+)...... B. D.B-", %$ +#OR.L...... B. %&"AC"&B/M -'B$%$-.(...<&$+'A 9.+ %&'BN,C OR.+,'"...... ) ,$&F"+,).J ) $(B.A"B$).B'"...... ) $Q'K'.#CB$M K"&"A$B'' $,-&/,'N ((.-&/,'N)...9.P" OR.+,'"...... %&"*+,.)#N",+N )"+CA. F"#.,"#CB/A...... D/#$ D/ $R"BC F"#.,"#CB/A...9.P %&'"(*...... $F'*.",+N OR.+,B'-.A' Q$&OA. +...... )/(/).", O *"#"E.,$) D$#CP$M 'B,"&"+...

<&$E&.AA$M A"&$%&'N,'N %&"*O+A$,&"B$...3Q'K'.#CB.N K"&"A$B'N %&"*%$#.E.",...7"$Q'K'.#CB.N R.+,C )-#LR.",...<&$,$-$#$A )+,&"R' $%&"*"#"B. +#"*OLU.N %$+#"*$).G

,"#CB$+,C...<$)"+,-. *BN +$)"U.B'N:...7. %$)"+,-O *BN -$BQ"&"BK'' )/B$+N,+N +#"*OLU'" $+G

B$)B/" )$%&$+/...8$D&.B'" DO*", %$+)NU"B$...3+B$)B.N K"#C (.+"*.B'N – ...!#N 9.+ DO*O, $&E.B'($).B/...9.P"M *"#"E.K'' DO*O, +$(*.B/ B"$DJ$*'A/" O+#$)'N

*#N...9.A DO*", %&"*$+,.)#"B. )$(A$FB$+,C...9/ A$F"," &.++R',/).,C B....

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::<&$+'A %$*,)"&*',C +)$" OR.+,'"...... *$ ... (,.-$E$G,$ R'+#.)...... ,"#"E&.AA$M...... %$ X#"-,&$BB$M %$R,"...... %'+CA"BB$...

Page 177: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1787.*""A+N, R,$ 9/ %$*,)"&*'," +)$" OR.+,'" ) &.D$,"...<$#.E."A, *#N 9.+ B" DO*", (.,&O*B',"#CB/A +$$DU',C $

)$(A$FB$+,' +)$"E$ OR.+,'N...0/ $F'*."A %$#OR',C $, 9.+ %$*,)"&F*"B'" B. OR.+,'"

*"#"E.K''... )...0/ &.++R',/)."A, R,$ 9/ OF" ) D#'F.MP"" )&"AN %$*G

,)"&*'," +)$" OR.+,'" )...

0/ D/#' D/ '+-#LR',"#CB$ &.*/ 9.P"AO OR.+,'L )...0/ $F'*."A 9.P"E$ %&'"(*. + B","&%"B'"A...3&E-$A',", Q"+,').#N B.*"",+N O)'*",C 9.+ ) R'+#" OR.G

+,B'-$)...8"-&",.&'., .++.AD#"' )"*", .-,')BOL %$*E$,$)-O - 9.G

P"M )+,&"R"...

I#.). 23. <'+BC.N'()'5"5'A

!"#$).N %&.-,'-. +)'*","#C+,)O", $ ,$A, R,$ %'+CA.G'()'GB"B'N )+" D$#"" R.+,$ '+%$#C(OL,+N *#N O&"EO#'&$).B'N -$BGQ#'-,B/J ' %&"*-$BQ#'-,B/J +',O.K'M. <$-.(.,"#CB$, R,$&"RC '*", B" $ -.-$AG,$ OB'Q'K'&$).BB$A ).&'.B," '()'B"GB'M – +)$"E$ &$*. X,'R"+-$A +,.B*.&," – . $ K"#$A B.D$&"%$+#.B'M, $,#'R.LU'J+N *&OE $, *&OE. %$ $Q$&A#"B'L,+,&O-,O&", +$*"&F.B'L ' +,'#L.

9 (.)'+'A$+,' $, +"&C"(B$+,' %$)$*. O-.(.BB/" %'+CA. A$EO,+$*"&F.,C ) +"D" B" ,$#C-$ '()'B"B'N, B$ ', - %&'A"&O, +$%O,+,G)OLU"" )/&.F"B'" .),$&$A +$F.#"B'N '#' $E$&R"B'N. 8R',.",G+N )%$#B" "+,"+,)"BB/A (' *.F" B"$DJ$*'A/A) B.%&.)',C %'+CGA"BB/" '()'B"B'N ) +)N(' +$ +#"*OLU'A' $D+,$N,"#C+,).A':

1) B"B.*#"F.U"" '+%$#B"B'" *$E$)$&B/J $DN(.,"#C+,) '+$E#.P"B'M;

2) B"-$&&"-,B$" %$)"*"B'" %$ $,B$P"B'L - *"#$)$AO%.&,B"&O '#' "E$ +$,&O*B'-.A, *$%OU"BB$" +$ +,$&$B/ $&E.GB'(.K''G$,%&.)',"#N;

Page 178: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

1793) B"*$&.(OA"B'N ' &.(B$E#.+'N, )$(B'-P'" A"F*O %.&,G

B"&.A' -.- B. *"#$)$M, ,.- ' B. #'RB$M %$R)" () %$+#"*B"A+#OR." &"RC '*", $ ,.B. B"Q$&A.#CB/J '()'B"B'NJ);

4) B"$DJ$*'A$+,C %&'BN,'N A"&, %&'().BB/J (.U',',C 'BG,"&"+/ $&E.B'(.K''G$,%&.)',"#N ) OU"&D 'B,"&"+.A .*&"+.,.%$ %&'R'B.A B"$*$#'A$E$ J.&.-,"&. () +)N(' + Q$&+GA.F$&GB/A' $D+,$N,"#C+,).A').

?&$A" ,$E$, Q$&A.#CB/" '()'B"B'N %&'BN,$ %&'B$+',C )+)N(' + $,-.($A $, -.-$E$G#'D$ %&"*#$F"B'N .*&"+.,. (B.%&'GA"&, $, %&'E#.P"B'N, +A. ) X,$M +)N(' E#.)O 32 %$+$D'N).

UU##""..))++++""##33&& ""00""%%--,,))++&&:: %'+CA"BB/J '()'B"B'M (.-#LGR.L,+N ) +#"*OLU"A. <'+CA"BB/" '()'B"B'N, )/&.F."A/"$, 'A"B' $&E.B'(.K''G$,%&.)',"#N, $Q$&A#NL,+N ,$#C-$ B.D#.B-". <'+CA"BB/" '()'B"B'N, B.%&.)#N"A/" %$ 'B'K'.,'G)" -$B-&",B$E$ *$#FB$+,B$E$ #'K., $D/RB$ $Q$&A#NL,+N B.#'+,.J %'+R"M DOA.E'. !#N $Q$&A#"B'N B"Q$&A.#CB/J '()'GB"B'M *$%O+,'A$ '+%$#C($).B'" $,-&/,$- '#' D'(B"+G-.&*(+A. ) X,$M +)N(' E#.)O 30 %$+$D'N).

HH33%%77663377%%11 %'+"AG'()'B"B'M %&"*%$#.E.", '(#$F"B'" +OG,' ) %"&)$A .D(.K" (+ '+%$#C($).B'"A -#LR")$M Q$&AO#'&$)G-' ' -&.,-'A %$N+B"B'"A %$)$*.) ' )/&.F"B'" +$F.#"B'N($E$&R"B'N) – )$ ),$&$A. ?&$A" ,$E$, ) X,$A F" ('#' +#"*OLGU"A) .D(.K" .),$& A$F", )/&.(',C .*&"+.,O +)$" B.A"&"B'")+NR"+-' +%$+$D+,)$).,C B$&A.#'(.K'' ' O-&"%#"B'L )(.'GA$$,B$P"B'M.

HH""**))%%>>11++&&)) %'+CA"BB/J '()'B"B'M *$#FB$ '(#.E.,C+N )%$*R"&-BO,$ %&'A'&',"#CB$A ,$B". 9 ,"-+, %$+#.B'N )-#LR.G",+N *$%$#B',"#CB$" -$#'R"+,)$ +,.B*.&,B/J Q$&AO# )"F#'G)$+,'. !$%O+,'A$ ,.-F" '+%$#C($).,C ) ,"-+," %$),$&B$" $DG&.U"B'" - .*&"+.,O. <&' X,$A '()'BN,C+N %$ J$*O %'+CA. +#"G*O", ,$#C-$ $*'B &.(.

Page 179: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

18023.1. =()'5"5'A ) +)A(' + 5"5.*#"4.G'C )/%$#5"5'"C

*$3$)$&5/H $FA(.,"#B+,)

N#3#4()&30'+ *%4#1,04+10'$(3%% «R#;#)&6I!»P.V. S#)#30/"102

N)+;010+/(9(#'(8 P''( V/#3%40/3(!S(14?,0# (1D%03#430# 0;<#",/0 «T0'%)0/ % "?30/&8» $4%306

"%, !(' "/0% %"14#3%# %-/%3#3%8 / "/8-% " 3#3(*)#9(<%' %"$0)63#3%#' 0;8-(,#)&",/ $0 *0.0/04+ 0, 22 F#/4()8 2006 .. U 12.C/#48#' !(", 7,0 -(*#491% / $0",(/1# 10'$)#1,+:<%A %-*#)%2,%'#/>%# '#",0 / *#1(;4# ,#1+<#.0 .0*(, 30"%)% /4#'#33?2 A(64(1,#4 % $40%-0>)% $0 $4%7%3(', 3# -(/%"8<%' 0, *#8,#)&30",%3(>#.0 $4#*$4%8,%8.

50-/0)&,#, +/(9(#'(8 P''( V41(*&#/3(, /?4(-%,& !(' 3(>#0.047#3%# / "/8-% " H,%' 3#$4%8,3?' F(1,0'. T#' 3# '#3##, '?07#3& 3(*##'"8, 7,0 %'#/>%2 '#",0 ")+7(2 3# 0,4(-%,"8 3( $#46"$#1,%/(A 3(>#.0 *#)0/0.0 "0,4+*3%7#",/(. R? ,(19# A0,#)% ;?-(/#4%,& !(" / ,0', 7,0 4+10/0*",/0 SVJ «T0'%)0/ % "?30/&8»$4%)09%, 3#0;A0*%'?# +"%)%8 1 ,0'+, 7,0;? %"1):7%,& $0/,04#63%# $0*0;3?A ")+7(#/. W#)(#' !(' ;)(.0$0)+7%8 % $40D/#,(3%8.

@ .)+;01%' +/(9#3%#',I%4#1,0464("$048*%,#)& SVJ «T0'%)0/ % "?30/&8»V.=. T0'%)0/

O%3(3"0/?2 *%4#1,04!.V. T0'%)0/

Page 180: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

18123.2. =()'5"5'A -$##"3" ) +)A(' + 5"-$&&"-,5/C %$)"*"5'"C ) H$*" +#D4"F5$3$ C"&$%&'A,'A

I%4#1,04+ $0 $#4"03()+VJST «V3(*?4"10# $0*/04&#»=.M. Q+-3#D0/+

C/(9(#'?2 .0"$0*%3 Q+-3#D0/!54%30>+ !(' "/0% %-/%3#3%8 / "/8-% " 3#1044#1,3?' $0/#*#6

3%#' / A0*# 103,40)&30.0 "0;#"#*0/(3%8 $0 /0$40"+ '0#.0 ,4+*06+",402",/( 3( 1031+4"302 0"30/# 12 83/(48 "... R08 3#"*#49(3630",& 0;E8"38#,"8 .)+;01%' 4(-07(40/(3%#', 10,040# 8 %"$?,()$0")# 0;E8/)#3%8 4#-+)&,(,0/ 1031+4"30.0 0,;04(.

Y %"14#33# "09()#: 0 ")+7%/>#'"8 % -(/#48:, 7,0 3# A0,#)$4%7%3%,& !(' 3#$4%8,30",#2. W#)(: !(' /"#.0 3(%)+7>#.0.

@ +/(9#3%#',@.M. Z(A0/,;?/>%2 '#3#*9#4 $0 $40%-/0*",/+VJST «V3(*?4"10# $0*/04&#»

Page 181: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

18223.3. =()'5"5'A -#'"5,D

) +)A(' + 5"-$&&"-,5/C %$)"*"5'"C %"&+$5.#.

I.X. G("1(10/+

N)+;010+/(9(#'?2 .0"$0*%3 G("1(10/!50-/0)&,# $4%3#",% !(' %-/%3#3%8 / "/8-% " %3D%*#3,0',

%'#/>#' '#",0 /#7#40' 24 *#1(;48 "... 3( $4%3(*)#9(<#2 3(>#6'+ $4#*$4%8,%: (/,0",0831# «5(410/1(6$):"» U 4. @)+9#;30#4("")#*0/(3%#, $40/#*#330# 3('% / 0,30>#3%% *#2",/%2 *#9+4630.0 *%"$#,7#4( R.V. W(10/(, /?8/%)0 %A 3#$4(/0'#430",&.

! 7(",30",%, W(10/ 3# %'#) $4(/( 3# /$+"1(,& !(> (/,0'0;%)&3( ,0' 0"30/(3%%, 7,0 "+''(, -(;)(.0/4#'#330 /3#"#33(8 !('% -($0)&-0/(3%# ",083102, 810;? %",#1)(. S( .4+;0",& % 3#*0",(,0763+: $4#*+$4#*%,#)&30",& $0 0,30>#3%: 1 !(', 1(1 1 $0",08330'+1)%#3,+ 3(>#.0 $4#*$4%8,%8, W(10/ +/0)#3.

Y /#"&'( "09()#:, .0"$0*%3 G("1(10/, 7,0 *(33?2 %3D%*#3,$4%/#) 1 $4#14(<#3%: 3(>%A *#)0/?A 0,30>#3%2. T#' 3# '#3##, 8;+*+ %"14#33# 4(*, #")% !? "07,#,# /0-'093?' /30/& /0"$0)&-06/(,&"8 +")+.('% 3(>#.0 $4#*$4%8,%8. Y A0,#) ;? #<# 4(- -("/%*#6,#)&",/0/(,& !(' "/0# 0.047#3%# / "/8-% "0 ")+7%/>%'"8.

@ 3#%-'#33?2 +/(9#3%#',I%4#1,04 SVJ «5(410/1(6$):"»B.@. R+4%3

50","14%$,+'50)&-+8"& ")+7(#', A0,#) ;? $0;)(.0*(4%,& !(", .0"$0*%3 G(6

"1(10/, -( ,0, 7,0 !? / ,#7#3%# $0)+,04( )#, 0",(/()%"& 3(>%' /#463?' 1)%#3,0'. R#",0 $(410/1% !(>#.0 (/,0'0;%)8 ;+*#, 0",(6/(,&"8 "/0;0*3?' #<# / ,#7#3%# 7#,?4#A 3#*#)&. Y /"# #<# 3(*#6:"&, 7,0 !? /0-0;30/%,# *#)0/?# 0,30>#3%8 " 3('%.

W#)(: !(' /"#.0 3(%)+7>#.0.B.@. R+4%3

Page 182: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

18323.4. 2"-$C"5*D"C/" K$&CD#'&$)-'

*#A %'+"CN'()'5"5'M

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::<&'A'," (B.P') '()'B"B'N...<&$PO (%&$+'A) %&'BN,C (B.P') '()'B"B'N...<&'B$PO (%&'B$+'A B.P') '()'B"B'N...0/ %&$+'#' D/ %&'BN,C B.P' '()'B"B'N...Y J$,"# D/ '()'B',C+N %"&"* 9.A' (....0/ 'A""A B.A"&"B'" '()'B',C+N %"&"* 9.A' ) +)N(' +...

Z,$ %&$'+P"+,)'" )$+%&'BN,$ B.A' + $E$&R"B'"A...!.BB/M 'BK'*"B, &.+K"B"B B.A' -.- *$+.*B$" B"*$&.(OG

A"B'"...Z,$, +#OR.M )/().# O B.+ +$F.#"B'"...0/ )"+CA. O*&OR"B/ +#OR')P'A+N...Y -&.MB" &.++,&$"B ,"A, R,$ +#OR'#$+C...0/ '+-&"BB" &.($R.&$).B/ ,"A, R,$ X,$, +#OR.M...

... X,$ %&$'($P#$ B" %$ )'B" %&"*%&'N,'N...

... X,$, Q.-, +,.# &"(O#C,.,$A +,"R"B'N B"D#.E$%&'N,B/J$D+,$N,"#C+,)...

... X,. +',O.K'N B" *$#FB. D/#. &.(&"P',C+N +,$#C B"F"G#.,"#CB/A $D&.($A...

... A/ B" $F'*.#', R,$ %&$'($M*", B"R,$ %$*$DB$"...

... N $-.(.#+N B" E$,$) - +,$#C B"E.,')B$AO &.()','L +$D/,'M...

... N B" +A$E +)$")&"A"BB$ )A"P.,C+N ) +',O.K'L...

... B.A' OF" %&'BN,/ A"&/ ) $,B$P"B''...

... A/ %&$)"#' +$$,)",+,)OLUOL &.D$,O +&"*' +$,&O*B'G-$), $D+#OF').LU'J B.P'J -#'"B,$)...

... )'B$)B/M ) 'BK'*"B," O)$#"B...

... A/ $P,&.Q$).#' +$,&O*B'-. ... ' +,&$E$ %&"*O%&"*'G#' "E$...

... +',O.K'N OF" B$&A.#'($).#.+C ' B" *$#FB. D$#"" (.G,&O*BN,C B.P" )(.'A$*"M+,)'"...

... ) B.+,$NU"" )&"AN %$#B$+,CL O+,&.B"B/ %&'R'B/, %$G)#"-P'" (. +$D$M O%$ANBO,/M 'BK'*"B,...

Page 183: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

184JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::0/ B.*""A+N, R,$ *.BB/M X%'($* B" $A&.R', %"&+%"-,')/

B.P"E$ +$,&O*B'R"+,)....0/ $R"BC &.++R',/)."A B. ).P" %$B'A.B'"...Y %$#.E.L, R,$ 9/ *.#"-' $, B.A"&"B'M R&"(A"&B$ *&.A.G

,'('&$).,C +',O.K'L...Y J$,"# D/ %$*R"&-BO,C B.PO E$,$)B$+,C %&"*%&'BN,C )+"

B"$DJ$*'A$" *#N %&"$*$#"B'N %$+#"*+,)'M X,$E$ %&'+-$&DB$GE$ +#OR.N...

0/ J$,"#' D/ +$J&.B',C *$D&/" )(.'A$$,B$P"B'N + 9.GP'A %&"*%&'N,'"A '...

0/ '+J$*'A '( ,$E$, R,$ 'A")P'M A"+,$ Q.-, N)#N",+N"*'B+,)"BB/A ) +)$"A &$*" (. AB$E'" A"+NK/ B.P"E$ *"#$)$GE$ %.&,B"&+,)....

<$#C(ON+C +#OR."A, P#L 9.A %$F"#.B'N D#.E$%$#OR'N '%&$K)",.B'N...

9 (.-#LR"B'" N "U" &.( J$,"# D/ (.+)'*","#C+,)$).,C B.GP" $E$&R"B'" ) +)N(' + %&$'($P"*P'A...

Y B.A"&"B )B$)C %$*R"&-BO,C, R,$ '+-&"BB" +$F.#"L $+#OR')P"A+N...

0/ J$,"#' D/ ' )%&"*C )'*",C 9.+ +&"*' B.P'J %$+,$NBB/J-#'"B,$)...

0/ F"#."A, R,$D/ 9/ -.- A$FB$ +-$&"" (.D/#' $D X,$A B"G*$&.(OA"B''...

Y )"&L ) %&$RB$+,C B.P'J *"#$)/J ' *&OF"+-'J +)N("M,-$,$&/A, B.*"L+C, B" DO*", %&'R'B"B +-$#CG#'D$ (B.R',"#CGB/M OU"&D O-.(.BB/A %&$'+P"+,)'"A...

9+"E$ 9.A +.A$E$ B.'#ORP"E$...9+"E$ 9.A J$&$P"E$...0/ F"#."A 9.A O+%"J$) ' )+"E$ +.A$E$ *$D&$E$...Y %"&"*.L 9.A +)$' B.'#ORP'" %$F"#.B'N...Y $D&.U.L+C - 9.A + %$F"#.B'NA' D#.E$%$#OR'N, A'&. '

+R.+,CN...0/ %"&"*."A 9.A %$F"#.B'N %&$K)",.B'N ' D#.E$*"B+,)'N...

Page 184: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

185

I#.). 24.<'+BC. *#A )/&.4"5'A +$4.#"5'A,

+$ED)+,)'A ' +$F$#"(5$).5'A

<&' %$*E$,$)-" %'+"A *#N )/&.F"B'N +$F.#"B'N, +$RO)+,G)'N ' +$D$#"(B$).B'N -&.MB" ).FB$ %&$'()"+,' B. .*&"+.,.)%"R.,#"B'" '+-&"BB$+,'. H$&A.#CB$" %$+#.B'" ) %$*$DB$M+',O.K'' A$F", B" ,$#C-$ %$)#"RC &.(&/) )$ )(.'A$$,B$P"B'GNJ, B$ ' B.B"+,' .*&"+.,O B"(.F').LUOL *OP")BOL ,&.)AO.

9$ '(D"F.B'" %$*$DB/J %$+#"*+,)'M +#"*O", %&'*"&F'G).,C+N +#"*OLU'J $+B$)B/J %&.)'#:

1) %'P'," %$*$DB/" %'+CA. +)$")&"A"BB$. 3,%&.)#"BB$"+ $%$(*.B'"A )/&.F"B'" +$D$#"(B$).B'N DO*", )$+%&'BN,$.*&"+.,$A -.- %$*R"&-BO,$" B"O).F"B'";

2) '(#.E.M," +$*"&F.B'", %$ )$(A$FB$+,', A"B"" Q$&A.#CGB$, R"A X,$ %&'BN,$ *#N *"#$)$M %"&"%'+-', *.F" "+#' )/ $D&.GU.","+C + %$*$DB/A %$+#.B'"A - )/+$-$%$+,.)#"BB$AO #'KO;

3) DO*C," -&.,-' ' B"AB$E$+#$)B/. !$+,.,$RB$ B.%'+.,CB"+-$#C-$ '+-&"BB'J, +"&*"RB/J +#$) *#N ,$E$, R,$D/ %&$'(G)"+,' B. .*&"+.,. BOFB$" )%"R.,#"B'";

4) %$AB',", R,$ ) %$*$DB/J +#OR.NJ )%$#B" *$%O+,'A$$Q$&A#N,C R.+,C %$+#.B'N (. ) +#OR." + +$D$#"(B$).B'"A –)"+C ,"-+,) $, &O-'. Z,$ %$*R"&-').", #'RB/M J.&.-,"& %'+CGA., +%$+$D+,)O", +$-&.U"B'L %+'J$#$E'R"+-$M *'+,.BK''A"F*O .),$&$A ' .*&"+.,$A;

5) (.)"&P') &.D$,O B.* ,"-+,$A, $DN(.,"#CB$ %"&"R',.M,""E$ ' $K"B'," +)$' $UOU"B'N. :+#' )/ '+%/,."," $%&"*"#"BGBOL B"#$)-$+,C, B.* %'+CA$A +#"*O", %$&.D$,.,C "U" (*$ O+,G&.B"B'N «P"&$J$).,$+,"M).

UU00""%%--,,))++&&)) %'+"A + )/&.F"B'"A +$F.#"B'N *$%O+-.",+N-.- B. D#.B-", ,.- ' B. #'+,.J %'+R"M DOA.E'. 3Q$&A#"B'"%'+"A + )/&.F"B'"A +$RO)+,)'N ', ,"A D$#"", +$D$#"(B$).B'N+#"*O", %&$'()$*',C ,$#C-$ B. #'+,.J %'+R"M DOA.E'.

HH33%%77663377%%11 %$*$DB/J %'+"A )-#LR.", $, *)OJ *$ R",/&"J(B" D$#"") .D(.K"). <"&)/M '( B'J +$*"&F', -#LR")OL Q$&GAO#'&$)-O ' %$N+B"B'" A$,')$) %$+#.B'N. 9,$&$M (' ,&",'M).D(.K +#OF', *#N )/&.F"B'N RO)+,) .),$&.. V.-#LR',"#CB/M

Page 185: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

186.D(.K +#OF', *#N ,$E$, R,$D/ $D$*&',C .*&"+.,.. ?&$A" ,$E$,) B"A A$EO, ,.-F" +$*"&F.,C+N %$F"#.B'N .*&"+.,O.

UU##""..))++++""##33??44 ##""**))%%>>11++&&:: %'+"A + )/&.F"B'"A +$F.#"GB'N, +$RO)+,)'N '#' +$D$#"(B$).B'N N)#N",+N %$*R"&-BO,$#'RB/M J.&.-,"& %$+#.B'N.

<$*%'+/).,C %'+CA. + )/&.F"B'"A +$F.#"B'N %&'BN,$,O-.(/).N +B.R.#. 'B'K'.# ' Q.A'#'L, . %$+#" B'J – *$#FGB$+,C .),$&.. 9 %$*%'+' %'+CA. + )/&.F"B'"A +$RO)+,)'N *$G%O+-.",+N $%O+-.,C %$#B$" O-.(.B'" *$#FB$+,' () &N*" +#OR.G") $, B"E$ A$FB$ )$)+" $,-.(.,C+N). <&' )/&.F"B'' +$D$#"(GB$).B'N F"#.,"#CB$ %$*%'+.,C+N $, &O-', O-.(.) 'AN ('AN '$,R"+,)$) ' Q.A'#'L.

9$ )+"J %"&"R'+#"BB/J +#OR.NJ *$%O+,'A$ %&'#$F',C -%'+CAO )'(',BOL -.&,$R-O + +$$,)",+,)OLU'A' %$A",-.A'(+A. *.#"").

24.1. <'+BC"55$" )/&.4"5'" +$4.#"5'A

!.!. T04710/02

C/(9(#'(8 .0"$09( T04710/(!V1D%03#430# 0;<#",/0 -(14?,0.0 ,%$( «L#",04(3 «5#,40/6

"1%2» /?4(9(#, "/0% "09()#3%8 / "/8-% " 3#/0-'0930",&: $4%638,& 1 %"$0)3#3%: !(> -(1(-. P,0 0;E8"38#,"8 74#-/?7(230 /?"06102 -(.4+-102 ;(31#,30.0 -()( / $4#*",08<%# ,4% 3#*#)%.

R? ;+*#' 4(*?, #")% !? "07,#,# /0-'093?' %-'#3%,& 4(3##3('#7#33+: *(,+ $40/#*#3%8 ,049#",/#330.0 -(",0)&8 3( ;0)## $06-*3::. R? " .0,0/30",&: $4%'#' 0, !(" -(1(- $0")# 10 (/.+",( "...

R? .(4(3,%4+#' !(' /?"010# 1(7#",/0 0;")+9%/(3%8. Q40'#,0.0, 0;4(<(#' !(># /3%'(3%# 3( ,0, 7,0 $0 $4%7%3(' "#-0330.0A(4(1,#4( $#4#30" *(,? -(1(-( $0-/0)%, !(' "H1030'%,& *0 10%#.0 ",0%'0",%.

=(*##'"8, 7,0 !? 0,3#"#,#"& 1 %-)09#330'+ /?># " $03%'(63%#'.

@ +/(9#3%#',N.J. Q+/>%33%10/,*%4#1,04 VJST «L#",04(3 «5#,40/"1%2»

Page 186: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

18724.2. <'+BC"55$" )/&.4"5'" +$ED)+,)'A

I%4#1,04+SVJ «!0)&30/"1(8 ,1(D1(8 F(;4%1(»K.M. M"(10/02

N)+;010+/(9(#'(8 KF40"%3&8 M))(4%030/3(!50-/0)&,# /?4(-%,& !(' 3(># "07+/",/%# / "/8-% " $0",%.3+/6

>%' !(># $4#*$4%8,%# 3#"7(",&#' – $09(40' 3( $40%-/0*",/#,$0/)#1>%' -( "0;02 14+$3?2 '(,#4%()&3?2 +<#4; % ,4(/'%40/(63%# 3 4(;0,3%10/.

R? 4(-*#)8#' !(># 0.047#3%# % / H,0, 3#)#.1%2 7(" 3('#4#63? 3(",08<%' $%"&'0' -("/%*#,#)&",/0/(,& !(' 3(>% $0**#491+% "%'$(,%:. R? ,(19# $4#*)(.(#' !(' "/0: $0'0<& / 4#>#3%%/0$40"0/, "/8-(33?A " /0"",(30/)#3%#' % 4#'03,0' $0/4#9*#3630.0 -*(3%8, 0;04+*0/(3%8 % %'+<#",/(.

M"14#33# 3(*##'"8, 7,0 +9# /"104# %'#/>%# '#",0 3#$4%8,630",% +",+$8, '#",0 ;0)## 4(*0",3?' "0;?,%8'. 50-/0)&,# / H,02"/8-% $0*,/#4*%,& 3('#4#3%# 3(>#.0 $4#*$4%8,%8 "0A4(38,& %/"87#"1% 4(-/%/(,& *#)0/0# "0,4+*3%7#",/0 " !(>#2 ",040302.

50)&-+8"& ")+7(#', 9#)(#' !(', KF40"%3&8 M))(4%030/3(,",0210",% *+A(, H3#4.%% % 3(",027%/0",%, +*(7% / 0"+<#",/)#3%%!(>#2 3#$40",02 '%""%%, "104#2>#.0 % $0)3#2>#.0 /0"",(30/)#63%8 $4#*$4%8,%8, -*040/&8 % ;)(.0$0)+7%8.

@ .)+;01%' "07+/",/%#' % 3#%-'#33?' +/(9#3%#',5.M. B+7%31%3,*%4#1,04 JVJ «!0)&30/"1%2 '(.(-%3 «T1(3%»

24.3. <'+BC"55$" )/&.4"5'" +$F$#"(5$).5'M

S('#",%,#): .)(/? (*'%3%",4(D%%.. Q(>%4( R0"10/"102 0;).@.@. 5):"3%302

R30.0+/(9(#'(8 @/#,)(3( @#4.##/3(!J, %'#3% 4(;0,3%10/ (*'%3%",4(D%% % 0, "#;8 )%730 /?4(6

9(: !(' "('?# .)+;01%# % %"14#33%# "0;0)#-30/(3%8 / "/8-% "$0",%.>%' !(" .04#' – ;#-/4#'#3302 1037%302 "+$4+.(.

R? 4(-*#)8#' !(>+ ;0)& % !(>+ "104;& % / H,0, ,4(.%7#"1%2'%. "0$#4#9%/(#' H,+ 3#/0"$0)3%'+: +,4(,+ /'#",# " !('% %!(>%'% ;)%-1%'%. R? A040>0 $03%'(#' !(>% 7+/",/( % / H,0,

Page 187: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

188

$#7()&3?2 *#3& -(8/)8#' 0 "/0#2 *4+9#"102 $0**#491# % +7("6,%% 1 !('.

R? -3()% !(>#.0 $010230.0 "+$4+.( 1(1 7#)0/#1( 3#-(+48*63?A "$0"0;30",#2 % *(40/(3%2. R? /0-*(#' *0)930# #.0 *#)06/?' *0",0%3",/(' % %"1):7%,#)&30 D#3%)% #.0 -( 4#*1%# *+>#/63?# 7#4,? – $4%/#,)%/0",&, 0,-?/7%/0",&, *0;409#)(,#)&30",&.

@/#,)(8 $('8,& 0 !(>#' $010230' "+$4+.# 3(/"#.*( "0A4(3%,6"8 / "#4*D(A ,#A, 1,0 %'#) 7#",& -3(,& #.0 )%730. R? ;#-'#430 "069()##' 0 #.0 +A0*# %- 9%-3%. R? 3%10.*( 0 3#' 3# -(;+*#'.

@ .)+;01%' $07,#3%#',K.!. !#)%10$0)&"1%2,.)(/( (*'%3%",4(D%% .. Q(>%4(

24.4. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"C + )/&.4"5'"C +$4.#"5'A, +$ED)+,)'A ' +$F$#"(5$).5'A

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::9/&.F."A ()/&.F.L) 9.A ().A)...<$()$#C," )/&.(',C...0/ %&'B$+'A 9.A ().A)...Y )/&.F.L 9.A ().A)...Y $D&.U.L+C - 9.A +$ +#$).A'...0/ +)'*","#C+,)O"A 9.A ().A) B.P" (B.P')...

... (B.P") +$F.#"B'"...

... (B.P") +$RO)+,)'"...

... (B.P') +$D$#"(B$).B'N...

... E#OD$-$" (E#OD$-'")...

... '+-&"BB"" ('+-&"BB'")...

... E#OD$-$" ' '+-&"BB"" (E#OD$-'" ' '+-&"BB'")...

... ) +)N(' +...

... B")$(A$FB$+,CL...

... B")/%$#B'A$+,CL...

... ,"A, R,$ %$ B" (.)'+NU'A $, B.+ $D+,$N,"#C+,).A A/ B"A$F"A...

... %$+,'EP'A 9.+ ().+) B"+R.+,C"A...

Page 188: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

189... %$+,'EP'A 9.+ ' 9.P'J D#'(-'J E$&"A...... %$+,'EP'A' 9.PO $&E.B'(.K'L B"%&'N,B$+,NA'...

0/ &.(*"#N"A...... 9.P' ().P') RO)+,)....... ).PO D$#C...... ).PO +-$&DC...... ).PO %"R.#C...... 9.P" $E$&R"B'"...... 9.P" &.($R.&$).B'"...

... E$&C-'"...

... +"&*"RBOL...

... B"'(D/)BOL...

... B"'(E#.*'AOL...

... R&"()/R.MB$"...

... E#OD$-$"...

0/ %$B'A."A 9.P' RO)+,)....0/ (.N)#N"A $ %$**"&F-" ' OR.+,''...0/ )$(*."A *$#FB$"...0/ D"(A"&B$ +$F.#""A...Y +$%"&"F').L...Y '+%$#B"B %"R.#'...

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::3, 'A"B'...3, 'A"B' ' %$ %$&OR"B'L...3, 'A"B' +$,&O*B'-$)... ' $, +"DN #'RB$...3, 'A"B' &O-$)$*+,). $&E.B'(.K''...3, #'K. $DU"+,)"BB$+,'...3, +)$"E$ 'A"B'...

0/ %&"*#.E."A 9.A %$A$UC...9/ A$F"," &.++R',/).,C B. B.PO %$**"&F-O...Y (.N)#NL 9.A $ B.A"&"B'' )+NR"+-' +%$+$D+,)$).,C...0/, -.- ' %&"F*", + '+-#LR',"#CB$M +'A%.,'"M...Y, -.- ' &.BCP", + D$#CP$M ,"%#$,$M ' +"&*"RB$+,CL...9/ %$G%&"FB"AO )%&.)" %$#.E.,C+N B....

Page 189: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

190

I#.). 25. <'+BC. %$ +#DE.O %&"*+,.)#"5'A

<$*$DB/" %'+CA. $-.(/).L,+N '+-#LR',"#CB$ %$#"(B/%&' (.$RB$A (B.-$A+,)" + -"AG#'D$ '( ,"J, ) RC"A $DU"+,)")/ (.'B,"&"+$).B/. >R',/).N, R,$ *.F" ,"#"Q$BB/M ()$B$-B"(B.-$A$AO R"#$)"-O «+ %$#$F"B'"A» %&"*+,.)#N",+N B")%$#B" ,.-,'RB/A, *"#$)$" %'+CA$ +$$,)",+,)OLU"E$ +$*"&GF.B'N – X,$, %$ +O,', "*'B+,)"BB/M +%$+$D )+,O%',C ) #'RGB/M -$B,.-, + 'B,"&"+OLU"M B.+ %"&+$B$M B.%&NAOL, D"( %$G+&"*B'-$).

UU00""%%--,,))++&&)) %'+"A %$ +#OR.L %&"*+,.)#"B'N $+OU"+,)#NG",+N + +$D#L*"B'"A +,.B*.&,B/J ,&"D$).B'M - $Q$&A#"B'L*"#$)/J %$+#.B'M.

HH33%%77663377%%11 %'+CA. %&"*%$#.E.", B.#'R'" *)OJ .D(.K").<"&)/M .D(.K 'BQ$&A'&O", .*&"+.,. $ B.A"&"B'' .),$&. %$G+#.B'N (.+)'*","#C+,)$).,C "AO +)$" O).F"B'" ) +)N(' + (.G+,O%#"B'"A B. ,$, '#' 'B$M $Q'K'.#CB/M %$+,. 9,$&$M .D(.K+#OF', *#N '(#$F"B'N B.A"&"B'M .),$&. %$+#.B'N ) $,B$P"GB'' O+,.B$)#"B'N ' &.()','N *"#$)/J ' #'RB/J -$B,.-,$) +.*&"+.,$A. V.-#LR',"#CB.N Q$&AO#. )"F#')$+,' N)#N",+N$DN(.,"#CB$M.

HH""**))%%>>11++&&)) %'+CA. %$ +#OR.L %&"*+,.)#"B'N *$#FB$D/,C $&E.B'($).B$ ,.-'A $D&.($A, R,$D/, B"+A$,&N B. $DU'M$Q'K'.#CB/M ,$B %$+#.B'N, ) B"A ) ,$ F" )&"AN %&$+A.,&').G#'+C ' A$,')/ #'RB$E$ J.&.-,"&.. <$+#"*B"" *$+,'E.",+N, %$GA'A$ '+%$#C($).B'N +,.B*.&,B/J Q$&AO#'&$)$- )"F#')$+G,', '(A"B"B'"A $D/RB$E$ %$&N*-. %$*%'+' – O-.(.B'"A 'B'GK'.#$) () &N*" +#OR.") – %$#B$E$ 'A"B') ' Q.A'#'' .),$&.%"&"* "E$ *$#FB$+,CL.

Page 190: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

19125.1. <'+BC"55$" %&"*+,.)#"5'" -$##"3" %$ F'(5"+D

N#3#4()&30'+ *%4#1,04+JVJ «5(""(,»B.I. N4%.04&#/+

C/(9(#'?2 .0"$0*%3 N4%.04&#/!=(",08<%' $%"&'0' 8 $4#9*# /"#.0 %'#: 7#",& -("/%*#6

,#)&",/0/(,& "/0# $07,#3%# !(' )%730 % 4+10/0*%'02 !('% 046.(3%-(D%%.

Y ,(19# "$#>+ "00;<%,& !(', 7,0 3(7%3(8 " 25 '(4,( "... +$0)630'07#3 $4#*",(/)8,& *#)0/?# %3,#4#"? 10'$(3%% «B(2,» / .. Q06",40'# % Q0",40'"102 0;)(",%. R02 $4#*>#",/#33%1 3( H,0' $06",+ – .0"$0*%3 M.V. O%)%$$0/ – $#4#*(/(8 '3# *#)(, / %"1):7%6,#)&30 ;)(.09#)(,#)&30' ,03# 0,0-/()"8 0 !(" % !(>#2 04.(3%-(6D%%. J3 ,(19# 3(",08,#)&30 $04#10'#3*0/() '3# $0**#49%/(,& "!('% ,#"3?# 103,(1,? – 1(1 *#)0/?#, ,(1 % )%73?#.

Y " ;0)&>%' +*0/0)&",/%#' ")#*+: #.0 4#10'#3*(D%8', "/%6*#,#)&",/0' 7#'+ ")+9%, 3(",08<## $%"&'0. Y A0,#) ;? -(/#4%,&!(", .)+;010+/(9(#'?2 .0"$0*%3 N4%.04&#/, / "/0#' ",4#')#3%%$0**#49%/(,& % /"87#"1% "$0"0;",/0/(,& 4(-/%,%: ,(1%A 103,(16,0/ '#9*+ 3('%.

! "/8-% " %-)09#33?' 8 $40"%) ;? !(" $4%38,& '0# $4%.)(>#63%# 3( ;%-3#"6)(37, 10,04?2, $4% !(>#' "0.)("%%, '0. ;? "0",068,&"8 / 4#",04(3# .0",%3%D? «5)#"» 30 '(4,( "... " 12 *0 13 7("0/.R3# ;+*#, 74#-/?7(230 $4%8,30 $0-3(10'%,&"8 " !('% )%730.

50)&-+8"& ")+7(#', 8 ,(19# $40"%) ;? !(" $4%38,& +/#4#3%8 //#"&'( /?"010' +/(9#3%%.

M"14#33# !(>,I.N. S(.4(*"1%2,4#.%03()&3?2 ,04.0/?2 $4#*",(/%,#)&10'$(3%% «B(2,» / .. Q0",40'# % Q0",40'"102 0;).

Page 191: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

19225.2. <'+BC"55$" %&"*+,.)#"5'" *'%#$C.,'E"+-$3$ #'J.

K.0 54#/0"A0*%,#)&",/+N63+ =#2)+ L#*9%3()&*+ G(1)#4+,\4#-/?7(230'+ % 50)30'0730'+ 50")+V/",4()%2"10.0 @0:-(,B0'#

!(># 54#/0"A0*%,#)&",/0,M'#: 7#",& "00;<%,& !(', 7,0 "#.0*38 8 /4+7%) #.0 54#/0"A06

*%,#)&",/+ .0"$0*%3+ R/+2#)/# R/(3(, 54#'&#46'%3%",4+ L#"6$+;)%1% T0.0, % .0"$0*%3+ G#1#)# S%';(, R%3%",4+ %30",4(33?A*#) L#"$+;)%1% T0.0, "/0% !#4%,#)&3?# N4('0,?, (114#*%,+:<%#'#38 / 1(7#",/# \4#-/?7(230.0 % 50)30'0730.0 50")( L#"$+;)%61% G#)(4+"& / L#"$+;)%1# T0.0.

S(3%'(8 H,0, $0",, 8 A07+ -(/#4%,& !(># 54#/0"A0*%,#)&",/0 /,0', 7,0 " +*0/)#,/04#3%#' % +/#4#330",&: 09%*(: +",(30/)#3%8'#9*+ 3('% *0;4?A 0,30>#3%2, 1(1 0F%D%()&3?A, ,(1 % )%73?A, $06*0;3?A ,#', 10,04?# ;)(.0$0)+730 "+<#",/+:, '#9*+ 3(>%'% */+'8.0"+*(4",/('%, ( ,(19# 3(>%'% $4#*",(/%,#)&",/('% / H,02 ",4(3#.

50)&-+:"& H,%' ")+7(#', 7,0;? /?4(-%,& !(>#'+ 54#/0"A06*%,#)&",/+ +/#4#3%8 / "/0#' /#"&'( % /#"&'( /?"010' +/(9#3%%.

!%1,04 5. B(>1#/%7,\4#-/?7(23?2 % 50)30'073?2 50"0)L#"$+;)%1% G#)(4+"& / L#"$+;)%1# T0.0

I#.). 26. <'+BC. %$ +#DE.O $,R"(*.

<'+CA. %$ +#OR.L $,S"(*. '+%$#C(OL,+N ) %&.-,'-" *"#$G)/J )(.'A$$,B$P"B'M %&"F*" )+"E$ *#N ,$E$, R,$D/ (.+)'*"G,"#C+,)$).,C %.&,B"&O +)$" )B'A.B'" (. ) B"-$,$&/J +#OR.NJ –' %&'(B.,"#CB$+,C (. %&'"A). ?&$A" ,$E$, ) $,*"#CB/J +#OR.NJ%$+&"*+,)$A %$*$DB/J %'+"A '()"U.L, $ B"-$,$&/J +OU"+,G)"BB/J *#N +#$F')P"E$+N %$&N*-. )"*"B'N *"# *",.#NJ – -%&'A"&O, $ )&"A"BB$M %"&"*.R" %$#B$A$R'M *&OE$AO *$#FB$+,GB$AO #'KO (+A. *.#"").

Page 192: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

193UU00""%%--,,))++&&)) %'+"A %$ +#OR.L $,S"(*. ) K"#$A $,)"R.",

+,.B*.&,B/A ,&"D$).B'NA, *"M+,)OLU'A ' ) $,B$P"B''*&OE'J )'*$) *"#$)/J %'+"A. 8,&O-,O&. O-.(.BB/J %'+"AJ.&.-,"&'(O",+N -$A%.-,B$+,CL ' %&"*O+A.,&').", B.#'R'"$*B$E$G*)OJ .D(.K"), . ,.-F" (.-#LR',"#CB$M Q$&AO#/ )"FG#')$+,'. <&' X,$A %"&)/M .D(.K $D/RB$ '()"U.", .*&"+.,.$ Q.-," $,S"(*. .),$&. %$+#.B'N, . ),$&$M +$*"&F', *$%$#GB',"#CBOL 'BQ$&A.K'L.

8$*"&F.B'" %'+"A %$ +#OR.L $,S"(*. J.&.-,"&'(O",+NA.#/A $DS"A$A ,"-+,., . ,.-F" '+%$#C($).B'"A +,.B*.&,B/JQ$&AO#'&$)$- *#N )/&.F"B'N .*&"+.,O (B.-$) )B'A.B'N ()D$#CP'B+,)" +#OR.") Q$&A.#CB/J).

26.1. <'+BC$ %$ +#DE.O $,R"(*. '( $,"#A

I%4#1,04+ 0,#)8 «G4%-».. @07% Q4("30*(4"10.0 14(8V.V. V4%",0/+

C/(9(#'?2 .0"$0*%3 V4%",0/!R0# $4#;?/(3%# 3( .0",#$4%%'302 "07%3"102 -#')#, 1 "09(6

)#3%:, $0*A0*%, 1 103D+. =(",08<%' $%"&'0' 8 A0,#) ;? -("/%*#6,#)&",/0/(,& !(' )%730 % $#4"03()+ 4+10/0*%'0.0 !('% 0,#)8"/0: 74#-/?7(23+: ;)(.0*(430",& -( 01(-(33?# '3# +")+.%.

R3# ;?)0 %"1):7%,#)&30 $4%8,30 $40/#",% /4#'8 / 0,#)#«G4%-». R0# '3#3%# 0 4#30'# 0,#)8 % !(>#2 )%7302 % *#)0/024#$+,(D%% #<# ;0)## +14#$%)0"&. Y ;?) %"14#33# 4(* ,0'+, 7,0/",4#,%) / !(>#' )%D# 4(*+>30.0, -(;0,)%/0.0 % <#*40.0 A06-8%3(.

Y ,(19# 3(*#:"&, .0"$0*%3 V4%",0/, 7,0 / "('0' ;)%9(2>#';+*+<#' '3# *0/#*#,"8 /30/& $40/#",% 3#10,040# /4#'8 / !(>#'-('#7(,#)&30' 0,#)#. 540>+ !(" $#4#*(,& '0: $4%-3(,#)&30",&$#4"03()+ 0,#)8 «G4%-».

50)&-+8"& ")+7(#', >): !(' "/0% "('?# *0;4?# $09#)(3%8.

@ 74#-/?7(23?' $07,#3%#',M.M. B(-(4#/

Page 193: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

19426.2. <'+BC$ %$ +#DE.O )&"C"55$3$ $,R"(*.

*'%#$C.,'E"+-$3$ #'J.

50"0)&",/0 L#"$+;)%1% C14(%3(,@,01.0)&'

!?"010+/(9(#'(8 .0"$09( '%3%",4!M'#: 7#",& "00;<%,& !(', 7,0 -(/,4( 8 /?#-9(: 3( 3#$40*0)6

9%,#)&3?2 "401 / Q%#/.=( /4#'8 '0#.0 0,"+,",/%8 5.!. J$(3("#310, 5#4/?2 @#14#6

,(4& 50"0)&",/(, ;+*#, /0-.)(/)8,& 4(;0,+ 50"0)&",/( / 1(7#",/#!4#'#330.0 50/#4#330.0 / *#)(A L#"$+;)%1% C14(%3(.

540>+ !(", .0"$09( '%3%",4, $4%38,& +/#4#3%8 / '0#' "('0'/?"010' +/(9#3%%.

N0"$09# V33# B%3*,, Y.[. O#*047+1,R%3%",4+ %30",4(33?A *#) 50"0) L#"$+;)%1% C14(%3(Q040)#/",/( Z/#D%8,@,01.0)&'

26.3. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"C %$ +#DE.O $,R"(*.

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::V.+)'*","#C+,)$).,C +)$L %&'(B.,"#CB$+,C...9/&.(',C RO)+,)$ E#OD$-$E$ O*$)#",)$&"B'N...<$D#.E$*.&',C 9.+...9/+-.(.,C 9.A +)$L D#.E$*.&B$+,C...

... (. $-.(.BB/M %&'"A...

... (. %&$N)#"BB$" E$+,"%&''A+,)$...

... (. *&OF"#LDB$" ' %&')",#')$" $,B$P"B'"...

... (. *$D&$F"#.,"#CB$+,C ' &.*OP'"...

... ) +)N(' + $-$BR.B'"A A$"M A'++'' ) -.R"+,)"...

... %$ +#OR.L (.)"&P"B'N +)$"M *'%#$A.,'R"+-$M A'++''...

... %$+-$#C-O A$N ,$&E$).N A'++'N (.)"&P"B. '...

... ,.- -.- A$" %&"D/).B'" ) 9.P"M... %$*J$*', - -$BKO...

... N +$J&.BL +.A/" ,"%#/" )%"R.,#"B'N...

Page 194: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

195... O B.+ $+,.BO,+N +.A/" #ORP'" )$+%$A'B.B'N...... A/ + D$#CP$M ,"%#$,$M DO*"A )+%$A'B.,C...... N %&$*$#F.L B.J$*',C+N %$* '+-#LR',"#CB$ D#.E$%&'G

N,B/A )%"R.,#"B'"A...... $ *BNJ B.P"M +$)A"+,B$M &.D$,/...... $ %"&'$*" %&"D/).B'N )...... )&"AN, $,)"*"BB$" B.A +O*CD$M B....... $, %&$)"*"BB/J ) ... B"*"#C (A"+NK"), #",)...

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::Y %&$+'# D/ %"&"*.,C ) X,$M +)N('...... B.'#ORP'" %$F"#.B'N %"&+$B.#O...... B.P' %$F"#.B'N D#.E$%$#OR'N ' %&$K)",.B'N 9.P'A

D#'(-'A...... +.A/" '+-&"BB'" ' *$D&/" %$F"#.B'N E$+%$*'BO ... '

E$+%$F" ...... 9.A *&OF"+-'M %&')", ' +#$). %&'(B.,"#CB$+,' $,...

0/ J$,"#' D/ B.*"N,C+N...... B. B$)OL )+,&"RO ) B"*.#"-$A DO*OU"A...... B. +$J&.B"B'" *"#$)/J ' *&OF"+-'J )(.'A$$,B$P"B'M...... B. O-&"%#"B'" B.P"E$ +$,&O*B'R"+,)....... B. &.()','" )(.'A$)/E$*B/J -$B,.-,$)...

I#.). 27. <'+BC. *#A %$**"&4.5'A -$5,.-,$)

' )(.'C$$,5$L"5'M ('C'*4")/" %'+BC.)

9 'B,"&"+.J +$J&.B"B'N, &.()','N ' O-&"%#"B'N *"#$)/J' #'RB/J -$B,.-,$) B.+,$N,"#CB$ &"-$A"B*O",+N '+%$#C($G).,C *#N X,$E$ )$(A$FB$+,' %"&"%'+-'. 7. %&.-,'-" X,$ $(B.GR.", %$+,$NBBOL E$,$)B$+,C +,$&$B - B.%'+.B'L *&OE *&OEOB"%&$*$#F',"#CB/J *&OF"+,)"BB/J %$+#.B'M %$ +.A/A &.(G#'RB/A %$)$*.A.

Page 195: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

196@$#"" ,$E$ – "+#' )/ '+-&"BB" (.'B,"&"+$).B/ ) )$(A$FG

B$ D$#"" +-$&$A +D#'F"B'' + ,"A '#' 'B/A R"#$)"-$A ' F"G#."," O+,.B$)',C + B'A +.A/" ,"+B/" )(.'A$$,B$P"B'N, )/*$#FB/ – *#N %$#C(/ *"#. – '($D&",.,C )+" B$)/" +%$+$D/*#N ,$E$, R,$D/ B.%$AB',C $ +"D" %'+CA"BB$. <&' X,$A, "+,"G+,)"BB$, B" +#"*O", *$J$*',C *$ .D+O&*. – - %&'A"&O, "F"G*B")B$ %$(*&.)#N,C .*&"+.,. + ,"A, R,$ +$#BK" %$N)'#$+C B.B"D$+-#$B" D"( $%$(*.B'M...

<'+CA., B.%'+.BB/", R,$ B.(/).",+N, «D"( %$)$*.», 'A"GL,, ,"A B" A"B"", )%$#B" R",-OL ' -$B-&",BOL K"#C. Z,OK"#C – ) &.()"&BO,$A )'*" – A$FB$ $D$(B.R',C -.- +$J&.GB"B'" -$B,.-,$) ' )(.'A$$,B$P"B'M. <&$U" E$)$&N, X,'%'+CA. *$#FB/ +#OF',C *#N %$(',')'(.K'' 'A'*F. .),$&. )E#.(.J .*&"+.,..

3,+L*. ' B.().B'" O-.(.BB$M -.,"E$&'' *"#$)/J %$+#.GB'M – 'A'*F")/" %'+CA.. T.-'" %'+CA. – %&' O+#$)'', R,$,)$G%"&)/J, 'J $,%&.)-$M B" (#$O%$,&"D#NL,, ', )$G),$&/J, 'J+$*"&F.B'" (-.- ' +.A %$)$* *#N $,%&.)-') ,U.,"#CB$ %&$*OGA.B$ – A$EO, $-.(.,C .),$&O B"$K"B'AOL O+#OEO. 9 +.A$A *"G#", D#.E$*.&N ,.-'A %'+CA.A .),$&O B" +$+,.)', D$#CP$E$,&O*.:

.) %"&'$*'R"+-' B.%$A'B.,C $ +"D" +.A/A R,$ B' B. "+,C"+,"+,)"BB/A $D&.($A;

D) )&"AN $, )&"A"B' *"A$B+,&'&$).,C .*&"+.,O +)$" )B'GA.B'" ' %&"*.BB$+,C;

)) +)'*","#C+,)$).,C – DO-).#CB$, %$+-$#C-O %'+CA$, ) $,G#'R'" $, O+,B$E$ -$A%#'A"B,., )%$#B" A.,"&'.#CB$ ' *$-OGA"B,.#CB$ – %$#OR.,"#L +)$" O).F"B'" ' D#.E$+-#$BB$+,C.

0'&$).N %&.-,'-. %$*,)"&F*.",, R,$ %$*$DB/" %$+#.B'N)"+CA. ' )"+CA. K"BN,+N *"#$)/A' %.&,B"&.A'. T"A +.A/A'A'*F")/" %'+CA. .-,')B$ %$A$E.L, )"*"B'L D'(B"+.. <$G+#"*B'M, -.-, )'*'A$, (B.L, R',.,"#', )$ )+" D$#CP"M +,"%"GB' +,.B$)',+N (.)'+'A $, +,"%"B' B.*"FB$+,' )(.'A$$,B$GP"B'M %.&,B"&$), $, O&$)BN *$)"&'N A"F*O B'A'. 9 +)$L$R"&"*C, R"A D$#CP" *$)"&NL, *&OE *&OEO %.&,B"&/, ,"A #ORGP" %"&+%"-,')/ *#N D'(B"+., ,"A D$#CP" B$)/J )$(A$FB$+G,"M *#N *"#$)/J 'B'K'.,') $,-&/).",+N %"&"* OR.+,B'-.A'%"&"%'+-'.

Page 196: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

197[,$ $,#'R.", 'A'*F")/" %'+CA. $, %&$R'J *"#$)/J %$+#.G

B'M? T.-'J $,#'R'M, B. %"&)/M )(E#N*, B"AB$E$, B$ $B' 'A"GL, %&'BK'%'.#CB/M J.&.-,"&. I$&$P"" 'A'*F")$" %'+CA$J.&.-,"&'(OL,:

1) ,$RB/M )/D$& A$A"B,. B.%'+.B'N ' $,%&.)-';2) #.-$B'RB$+,C '(#$F"B'N ) +$R",.B'' + *$+,.,$RB$M

'BQ$&A.,')B$+,CL;3) K"#"B.%&.)#"BB$+,C +$*"&F.B'N;4) *&OF"+,)"BB$+,C ' B"%&'BOF*"BB$+,C ,$B.;5) '+-&"BB$+,C ' B"Q$&A.#CB$+,C.<$+#"*B"", -+,.,', A$FB$ %$*R"&-BO,C, "+#' $Q$&A',C ,.G

-$" %'+CA$ $, &O-' '#' '+%$#C($).,C )A"+,$ $D/RB$M %'+R"MDOA.E' (D#.B-' *#N X,$M K"#' &"P',"#CB$ B" E$*N,+N) -&.+'G)OL $,-&/,-O '#' 'A"BBOL (Q'&A"BBOL) %$R,$)OL -.&,$R-O.

<&'BN,$ &.(#'R.,C B"+-$#C-$ $+B$)B/J ,'%$) 'A'*F"G)/J %'+"A, ) ,$A R'+#":

1) %'+CA. + -$&$,-'A %"&+$B.#CB/A %&')",+,)'"A;2) %'+CA. + &.+P'&"BB/A %"&+$B.#CB/A '#' -$##"-,')G

B/A %&')",+,)'"A;3) %'+CA., $DSN+BNLU'" (.*"&F-O ) $,)"," (-&.,-'M %"&"G

&/) ) %"&"%'+-");4) %'+CA. %$ )$(B'-.LU'A )&"AN $, )&"A"B' %$)$*.A (B$G

)$+,' $D $DU'J (B.-$A/J, )%"R.,#"B'N $, *"#$)/J ' B"Q$&GA.#CB/J A"&$%&'N,'M, %"&+%"-,')/ *"N,"#CB$+,', )'*/ B.$,%O+-, D#.E$*.&B$+,' %$ %$)$*O %$#OR"BB/J &.B"" %$(*&.)G#"B'M ' ,.%.).

<&"F*", R"A &.++A$,&",C B"+-$#C-$ %&'A"&$), %$*R"&-GB"A "U" &.( – E#.)B$" *$+,$'B+,)$ 'A'*F")$E$ %'+CA. +$G+,$', ) )"&B$A )/D$&" %$)$*. *#N "E$ B.%'+.B'N ' ) D"($P'GD$RB$A ,$B" +$*"&F.B'N. 6A'*F")$" %$+#.B'", B.%'+.BB$" )'+-#LR',"#CB$ )"F#')$M ' %&')",#')$M A.B"&", %$*R"&-').GLU"M #'RB/M 'B,"&"+ .),$&. - .*&"+.,O, )B" +$AB"B'N +$G(*.+, $D $,%&.)',"#" %'+CA. +.A$" D#.E$%&'N,B$" )%"R.,#"GB'". 7O, . ,"%"&C %"&"M*"A B"%$+&"*+,)"BB$ - %&'A"&.A ,'G%$)/J 'A'*F")/J %'+"A.

Page 197: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

19827.1. <'+BC$ + -$&$,-'C %"&+$5.#B5/C %&')",+,)'"C

L#*(1,04+ 0,*#)( 30/0",#2H)#1,403302 .(-#,? «Wire6news.com»T03% @. Q)(41+

I040.02 T03%!L(* /0-'0930",% 0,$4(/%,& !(' 3#;0)&>0# $0")(3%#.50)(.(:, 7,0 !? 3# -(;?)% 0 3(>#2 *0.0/04#330",% 0,30"%6

,#)&30 %-'#3#3%2 / .4(F%1# $#4#*(7% 30/0",3?A '(,#4%()0/, 3(67%3(8 "0 ")#*+:<#2 3#*#)%. !"104# !? ;+*#,# $0)+7(,& 0, '#38$4%;)%-%,#)&30 /*/0# ;0)&>%2 0;E#' $0*0;302 %3F04'(D%%.

@00;<%,# '3# " 01(-%#2, 1(1 H,% %-'#3#3%8 0,4(-8,"8 3( "06",083%% !(>#.0 %-*(3%8, % ;+*#, )% 3#0;A0*%'0",& / 1044#1,%640/1# ,#' "00;<#3%2 3(",+$(:<#.0 '#"8D(.

=(*#:"&, + !(" /"# A040>0?

J",(:"& %"14#33# !(>,!%1,04 @. N40>#/,3#-(/%"%'?2 9+43()%",

27.2. <'+BC$ + &.+L'&"55/C %"&+$5.#B5/C '#' -$##"-,')5/C %&')",+,)'"C

V4,6*%4#1,04+ JVJ «!"# D/#,( 4(*+.%»M.!. K$%A%302

C/(9(#'(8 M)03( !)(*%")(/0/3(!50)&-+8"& ")+7(#', "00;<(: 3#10,04?# $0*40;30",% 0,30"%6

,#)&30 "/0%A ,/047#"1%A $)(30/ 3( $4#*",08<%2 1/(4,().!06$#4/?A, 8 3('#4#3 $40*0)9%,& 4(;0,+ " !0)0*#2 % @/#,02

3(* $#4#0F04')#3%#' 0F%"(.!06/,04?A, 8 A0,#) ;? / 0;<%A 7#4,(A 0;"+*%,& " !('% $0486

*01 $0*.0,0/1% 1 +7(",%: / /?",(/1# «I%-(23 0F%"302 "4#*?».!6,4#,&%A, 8 $)(3%4+: -(/#4>%,& 7#4#- */#6,4% 3#*#)% H"1%6

-? 1 1()#3*(48' (4–5 /(4%(3,0/), 7,0;? $40/#",% / ",+*%% %A 10)6)#1,%/30# 0;"+9*#3%#.

=#8"3?' 0",(#,"8 /0$40" 0 4(-4(;0,1# *%-(23( 30/0.0 "(2,(10'$(3%%. 509()+2",(, $0 /0-'0930",% $408"3%,# + .63( @)0/(7#61( (.#3#4()&30.0 '#3#*9#4(, $4%'. (/,.), ;+*#' )% '? -(3%'(,&6

Page 198: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

199

"8 H,02 4(;0,02 / ;)%9(2>#2 $#4"$#1,%/# %)% 3#,, % #")% *(, ,0 3(1(1%A +")0/%8A.

=(*#:"&, !? % /"8 !(>( 10'(3*( / $0)30' $048*1#?

@ +/(9#3%#',X.M. B%$1%3, *%-(23#4

27.3. <'+BC$, $FRA+5AOG"" (.*"&4-D ) $,)"," (-&.,-'M %"&"&/) ) %"&"%'+-")

R#3#*9#4+6(*'%3%",4(,04+10'$(3%% «=0/?2 /#1» =.K. @,4+710/+

C/(9(#'?2 =%10)(2 K/.#3&#/%7!!?3+9*#3 ;?) 0,)09%,& /"# *#)( % 3( */# 3#*#)% /?#A(,& /

V4A(3.#)&"1, 7,0;? $0"'0,4#,&, 1(1 $40*/%.(#,"8 4#103",4+1D%80;E#1,0/, /-8,?A 3('% / 4(;0,+ / $0-($40>)0' '#"8D#. 50 +1(-(36302 $4%7%3# !(>% E6mail "00;<#3%8 (0, 8.06, 10.06 % 14.06) /"#H,0 /4#'8 0",(/()%"& ;#- 0,/#,(. Pardone.

!(>% "00;4(9#3%8, /?"1(-(33?# / +$0'83+,?A $0")(3%8A,$4#*",(/)8:, *)8 '#38 -3(7%,#)&3?2 %3,#4#". @ ,#', 7,0;? $408"63%,& 3#10,04?# *#,()% (/ 7(",30",%, ,#A3%7#"1%#), $4%.)(>(: !("/",4#,%,&"8 3( ")#*+:<#2 3#*#)#, 3($4%'#4, / "4#*+ 29 %:38, +'#38 / 0F%"#. =(1(3+3# (%)% 4(3&>#) $40>+ !(" $0-/03%,& '3#,7,0;? +,073%,& /4#'8 /%-%,(.

W#)(: !(' /"87#"1%A +"$#A0/ % – *0 "/8-%.

@ 3#%-'#33?' +/(9#3%#',540#1,6'#3#*9#4 SVJ «T#44(6@,402»B.M. X4.#3"

Page 199: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

20027.4. <'+BC$ %$ )$(5'-.OG'C )&"CA $, )&"C"5' %$)$*.C

N)(/30'+ %39#3#4+JVJ «S(4(2"1%2 '8"010';%3(,»5.X. \#/?1%3+

C/(9(#'?2 5#,4 X4&#/%7!@ ;0)&>%' +*0/)#,/04#3%#' "00;<(#' !(', 7,0 3( 3 01,8;48

"... 3('#7#30 0,14?,%# #<# 0*30.0 – +9# >#",0.0 – ,04.0/0.0 $(6/%)&03( *)8 $40*(9% $40*+1D%% !(>#.0 $4#*$4%8,%8. =0/(8 ,046.0/(8 ,071( 4("$0)09#3( 3( ,#44%,04%% .040*"10.0 4?31(.

540"%' !(" $4%38,& +7(",%# / D#4#'03%% 0,14?,%8. !"# $06*40;30",% – / $4%)(.(#'0' $4%.)(>#3%%.

@ +/(9#3%#',S('#",%,#)& .#3#4()&30.0 *%4#1,04(10'$(3%% «S(4(2"1$40'",402»V.V. L0'(3%>%3

I#.). 28. S#.3$*.&+,)"55/" %'+BC.

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

9 R.+,B$+,', %$)+"*B")B.N %&.-,'-. *"#$)$M %"&"%'+-'*$%O+-.", ""00""%%--,,))++&&)) D#.E$*.&+,)"BB/J %'+"A (-.- ' %'+"AG%$(*&.)#"B'M, +A. &.B"") B. +%"K'.#CB/J D#.B-.J – ,.B. .*&"G+.J – +B.DF"BB/J )A"+,$ %&')/RB/J &"-)'(',$) X#"A"B,.GA' JO*$F"+,)"BB$GX+,",'R"+-$E$ $Q$&A#"B'N ()'BC",-.A',

Page 200: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

201Q$B$)/A' ' P,&'J$)/A' '($D&.F"B'NA', -&.,-'A' (.E$#$)G-.A' – «@#.E$*.&+,)"BB$" %'+CA$», «@#.E$*.&B$+,C» ' ,.%.).T"-+, B. %$*$DB/J D#.B-.J A$F", &.+%$#.E.,C+N ) D$#"" +)$GD$*B$M Q$&A". !$%O+-.",+N ,.-F" %&'A"B"B'" *&OE'J (B"G+,.B*.&,B/J) E.&B',O& P&'Q,..

8,&O-,O&. D#.E$*.&+,)"BB$E$ %$+#.B'N $D/RB$ %&"*%$G#.E.",:

1) )/&.F"B'" D#.E$*.&B$+,' (+ '+%$#C($).B'"A -#LR")$MQ$&AO#'&$)-') ) B.R.#CB$A %&"*#$F"B'' %"&)$E$ .D(.K. ''(#$F"B'" %$)$*. *#N )/B"+"B'N D#.E$*.&B$+,';

2) )/&.F"B'" B.*"F* ' %$F"#.B'M .),$&.;3) '+%$#C($).B'" (.-#LR',"#CB$M Q$&AO#/ )"F#')$+,'.[,$ -.+.",+N ##""**))%%>>11++&&::,, ,$ ) X,$M +)N(' B.%$AB'A O).G

F."A/A R',.,"#NA, R,$ )/&.F"B'" %'+CA"BB$M D#.E$*.&B$+G,' *"#$)/A %.&,B"&.A +R',.",+N OA"+,B/A ) +#"*OLU'J $+GB$)B/J +#OR.NJ:

1) D#.E$*.&B$+,C B$)$AO %.&,B"&O (. %"&)/M (.-.(;2) D#.E$*.&B$+,C %.&,B"&O (. $+$D$ -&O%B/M (.-.(;3) D#.E$*.&B$+,C %.&,B"&O (. D/+,&OL $%#.,O +R",.;4) D#.E$*.&B$+,C (. O+#OEO () ,$A R'+#" $-.(.BBOL ) R.+,G

B$A %$&N*-");5) D#.E$*.&B$+,C (. %&"*$+,.)#"BBOL 'BQ$&A.K'L ($D#.G

*.LUOL $+$D$M K"BB$+,CL '#' %"&"*.BBOL ) +F.,/" +&$-');6) D#.E$*.&B$+,C ) $,)", B. %$+,O%')P'" %$(*&.)#"B'N

'#' +$D$#"(B$).B'N;7) D#.E$*.&B$+,C (. %&'"A;8) D#.E$*.&B$+,C (. #LD$" 'B$" +$*"M+,)'" ) $+OU"+,)#"G

B'' *"#$)$M .-,')B$+,'.

Page 201: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

20228.1. S#.3$*.&+,)"55$" %'+BC$

) +)A(' + $-$5E.5'"C *"#$)$3$ )'(',.

R%3%",4+ '+3%D%$()&30.0 4(-/%,%8/ 54(/%,#)&",/# @('(4"102 0;)(",%V.V. I?3*%3+

C/(9(#'?2 V41(*%2 V3,030/%7!@#4*#730 ;)(.0*(4: !(" -( 01(-(33?2 '3# $4%#'. Y $01%*(:

.0",#$4%%'3+: "('(4"1+: -#'): " 7+/",/0' .)+;010.0 +*0/)#,/064#3%8 / "/8-% " $40*#)(3302 3('% / *3% /%-%,( -3(7%,#)&302 4(6;0,02 $0 +14#$)#3%: H1030'%7#"1%A % 1+)&,+43?A "/8-#2 '#9*+3(>%'% 4#.%03('%.

W#)(: !(', +/(9(#'?2 V41(*%2 V3,030/%7, 30/?A +"$#A0/3( $40F#""%03()&30' $0$4%<#, 0"+<#",/)#3%8 $)(30/, 14#$10.0-*040/&8 % ;)(.0$0)+7%8. 5+",& $40*0)9(:, +14#$)8,&"8 *#)0/?#% *4+9#"1%# "/8-% '#9*+ @('(4"102 % !0)0.0*"102 0;)(",8'%.

@ .)+;01%' +/(9#3%#',!%D#6$4#'&#4 54(/%,#)&",/( !0)0.0*"102 0;)(",%!.!. R0,04%3(

28.2. S#.3$*.&+,)"55$" %'+BC$ ) $,)", 5. )/&.4"5'" +$F$#"(5$).5'A

54#-%*#3,+ 10'$(3%% «Q(4(,»M.M. L#>#,0/+

C/(9(#'?2 M/(3 M/(30/%7!50-/0)&,# /?4(-%,& !(' "/0: .)+;01+: ;)(.0*(430",& / "/8-%

" $0",+$%/>%'% 0, !(" "0;0)#-30/(3%8'% $0 $0/0*+ ;#-/4#'#36302 1037%3? '0#.0 ;4(,(. Y %"1):7%,#)&30 $4%-3(,#)&3( !(' -(01(-(33+: '3# / ,4+*3?# '%3+,? $0**#491+ % "07+/",/%#.

@ +/(9#3%#',=.=. S()#""1(8,/%D#6$4#-%*#3, 10'$(3%%1

1 9 *.BB$A +#OR." *$#FB$+,C O-.(/).",+N %$+#" Q.A'#'' ' 'B'K'.#$).),$&., %$+-$#C-O %$+#"*B'M %&"*+,.)#N", ,O F" $&E.B'(.K'L, R,$ ' .*&"+.,.

Page 202: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

20328.3. S#.3$*.&+,)"55$" %'+BC$ ) $,)", 5. %$(*&.)#"5'A

=(7()&3%1+ JVJ «J4#)6H)#1,40"/8-&»N.G. `+1%302

N)+;010+/(9(#'(8 N()%3( G04%"0/3(!!?4(9(: !(' 0, %'#3% ,4+*0/0.0 10))#1,%/( JVJ «]#3,46

,4(3".(-» "#4*#73+: ;)(.0*(430",& / "/8-% " 3($4(/)#33?'% / (*64#" 3(>#.0 $4#*$4%8,%8 $0-*4(/)#3%8'% $0 ")+7(: 606)#,%8 "0*38 0"30/(3%8.

R? %"14#33# 3(*##'"8, 7,0 ")09%/>%#"8 '#9*+ 3(>%'%$4#*$4%8,%8'% $4073?# /-(%'0/?.0*3?# *#)0/?# /-(%'00,306>#3%8 $0)+7(, "/0# *()&3#2>## 4(-/%,%#. 50)&-+8"& ")+7(#', $#64#*(: !(' % !(>%' "0,4+*3%1(' $09#)(3%8 +"$#A0/ / 4(;0,#,$40D/#,(3%8, '%4( % "7(",&8.

@ 3#%-'#33?' $07,#3%#',N#3#4()&3?2 *%4#1,04 JVJ «]#3,4,4(3".(-»Q.V. B%;%A

54#*"#*(,#)& $40F"0:-30.0 10'%,#,(5.B. @+4%10/(

28.4. S#.3$*.&+,)"55$" %'+BC$ (. +$*"M+,)'" ) $+DG"+,)#"5'' *"#$)$M .-,')5$+,'

I%4#1,04+ 14(#/#*7#"10.0 '+-#8.. L0",0/6!#)%1%2 Y40")(/"102 0;).V.X. T%>10/+

C/(9(#'?2 V)#1"#2 X4&#/%7!540>+ $4%38,& '0: ;)(.0*(430",& -( "0*#2",/%#, 01(-(330#

!('% )%730 % "0,4+*3%1('% !(>#.0 '+-#8 / $40/#*#3%% .040*"106.0 F0)&1)0430.0 F#",%/()8 «S%'+>1(6-%'(».

540*#)(33(8 10))#1,%/0' '+-#8 4(;0,( $0 $0*.0,0/1# % 0;#"6$#7#3%: F#",%/()8 $0-/0)%)% #.0 +7(",3%1(' $40*#'03",4%406/(,& .0409(3(' % '30.07%")#33?' .0",8' "/0% 3#-(+48*3?# ,/0467#"1%# "$0"0;30",%, #<# 4(- 3($0'3%,& /"#' 3(' 0 "%)# % ")(/#4+""10.0 3(40*30.0 %"1+"",/(.

@ .)+;01%' +/(9#3%#' % $4%-3(,#)&30",&:,50'0<3%1 .)(/? (*'%3%",4(D%% .040*($0 /0$40"(' 1+)&,+4?R.M. @(710/(

Page 203: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

20428.5. 2"-$C"5*D"C/" K$&CD#'&$)-'

*#A F#.3$*.&+,)"55/H %'+"C

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::@#.E$*.&L (D#.E$*.&'A) 9.+ ().+)...9/&.F."A D#.E$*.&B$+,C...<$()$#C," %$D#.E$*.&',C...2.(&"P'," )/&.(',C +)$L D#.E$*.&B$+,C...7.+,$NU'A %'+CA$A A/ )/&.F."A 9.A ().A) +)$L D#.E$G

*.&B$+,C...0/ '+-#LR',"#CB$ D#.E$*.&B/ 9.A ().A)...0/ 'A""A B.A"&"B'" %$D#.E$*.&',C 9.+ ().+)...<&'A'," B.PO D#.E$*.&B$+,C...

... (. %$(*&.)#"B'N...

... (. +$D$#"(B$).B'N...

... (. +$*"M+,)'" ) &"P"B''...

... (. %&'E#.P"B'"...

... (. ,"%#/M ' *&OF"+,)"BB/M %&'"A...

... (. %$B'A.B'" ' %$**"&F-O ) ,&O*BOL A'BO,O...

... (. )B'A.B'" ' (.D$,O...

... (. $%"&.,')B/M $,)", %$ +OU"+,)O B.P"E$ $D&.U"B'N...

0/ B.*""A+N, R,$ 9.P. $&E.B'(.K'N ' )%&"*C...0/ &.++R',/)."A B. ,$, R,$ 9/ $+,.B","+C ) R'+#" B.P'J

B.'D$#"" B.*"FB/J %.&,B"&$)...0/ )/+$-$ K"B'A %&$RB$+,C ' B.*"FB$+,C B.P'J *"#$G

)/J ' *&OF"+-'J +)N("M...0/ )/&.F."A O)"&"BB$+,C ) ,$A, R,$ O B.P"E$ )(.'A$)/G

E$*B$E$ %.&,B"&+,). %&"-&.+B/" %"&+%"-,')/...Y -&.MB" O*$)#",)$&"B +$+,$NB'"A B.P'J *"#$)/J -$B,.-G

,$) ' B.*"L+C...Y E#OD$-$ OD"F*"B, R,$ B.P' $&E.B'(.K'' +A$EO, OF" )

D#'F.MP'" E$*/ +OU"+,)"BB$ &.+P'&',C +Q"&/ +$,&O*B'GR"+,)....

Y '+J$FO '( $D$L*B$M (.'B,"&"+$).BB$+,' B.P'J $&E.GB'(.K'M ) O-&"%#"B'' *&OF"+-'J )(.'A$$,B$P"B'M...

Y )+"E*. E$,$) $-.(.,C 9.A .B.#$E'RBOL O+#OEO...

Page 204: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

205JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::<$#C(ON+C +#OR."A, %&$PO %"&"*.,C...... &O-$)$*+,)O $&E.B'(.K''...... +$)",O *'&"-,$&$) -$A%.B''...... %&"('*"B,O D.B-....... +$D&.B'L .-K'$B"&$)...... '(D'&.,"#NA $-&OE....... -$##"-,')O %&"*%&'N,'N...... 9.P'A -$##"E.A...... E$+%$*'BO...

... A$L D#.E$*.&B$+,C...

... B.PO %&'(B.,"#CB$+,C...

... %$F"#.B'N )+"E$ B.'#ORP"E$...

... B.P" O*$)#",)$&"B'"...

... %&'E#.P"B'" %$+",',C ... + $,)",B/A )'(',$A...

... B.P' $,)",B/" %$(*&.)#"B'N ) +)N(' +...

... B.P' B$)/" %&"*#$F"B'N $ +$,&O*B'R"+,)"...

... B.P' O)"&"B'N ) +$)"&P"BB"MP"A %$R,"B'' (%&"*.BGB$+,')...

I#.). 29. 2"-$C"5*.,"#B5/" %'+BC.

2"-$A"B*.,"#CB/" %'+CA. %&"*+,.)#NL, +$D$M $*'B '(+.A/J B"%&$+,/J *#N '+%$#B"B'N )'*$) *"#$)/J %'+"A.:U" D/ – + 'J %$A$UCL %$&$M ) AEB$)"B'" $-. &"P.L,+N-.&C"&/ ' *.F" +.A/" +O*CD/ #L*"M, -$,$&/J %&"*$+,.)#NGLU'" &"-$A"B*.K'' 'A"L, O*$)$#C+,)'" (B.,C %$ +$)A"+,GB$M %&$Q"++'$B.#CB$M *"N,"#CB$+,'. 9$, %$R"AO E#.)B/A,&"D$).B'"A - %$+#.B'NA %$*$DB$E$ &$*. N)#N",+N ""..//))668833&&((++""##33??..

<$*R"&-B"A – *#N #ORP"E$ %$B'A.B'N – R,$ &"-$A"BG*.,"#CB$" %'+CA$ B" "+,C J.&.-,"&'+,'-. B. ,$E$ '#' 'B$E$

Page 205: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

206&.D$,B'-.. > X,'J *$-OA"B,$) *"#$)$E$ $DU"B'N &.(#'RB$"QOB-K'$B.#CB$" %&"*B.(B.R"B'". <'+CA$ &"-$A"B*O",,,."., %$ +O,', %$R,' %&"*%'+/).", B.A, -.- %$+,O%',C + «%$G*.,"#"A +"E$» %$+#.B'N, ,$E*. -.- J.&.-,"&'+,'-. )+"E$#'PC J.&.-,"&'(O",, $+,.)#NN %&.)$ %&'BN,'N &"P"B'N (..*&"+.,$A.

3+$D"BB$+,' $Q$&A#"B'N, +,&O-,O&/, +$*"&F.B'N ' +,'G#'+,'-' &"-$A"B*.,"#CB/J %'+"A )$ AB$E$A %&"*$%&"*"#NGL,+N %$)$*$A *#N 'J %$*E$,$)-'. V.A",'A ) X,$M +)N(', R,$&"-$A"B*.K'' A$EO, %&"*$+,.)#N,C+N -.- )&"A"BB/A, ,.- '%$+,$NBB/A &.D$,B'-.A (+A. *.#"") ) -&.,-$M '#' &.()"&BOG,$M Q$&A".

8OU"+,)"BB$ A$F", &.(#'R.,C+N ' K"#").N B.%&.)#"BGB$+,C &"-$A"B*.,"#CB/J %'+"A. 9 (.)'+'A$+,' $, $D+,$NG,"#C+,), ,.-'" %'+CA. A$EO, D/,C S*)#"$.*)I.*-&UM%, &.WIJ,)*-&UM%, . ) $,*"#CB/J +#OR.NJ – ' &.#)I%/&UM%. 3,A"G,'A, R,$ +,.B*.&,B/M %$&N*$- %$*E$,$)-' &"-$A"B*.,"#CB$E$%'+CA. %&"*%$#.E.",:

1) $DUOL $K"B-O &"-$A"B*O"A$E$ (D#.E$F"#.,"#CBOL,B"M,&.#CBOL '#' B"E.,')BOL);

2) $D$+B$).B'" &"-$A"B*.K'' () )'*" $%'+.B'N ).FB"MGP'J %&$Q"++'$B.#CB/J ' #'RB/J -.R"+,) &"-$A"B*O"A$E$&.D$,B'-.);

3) (.-#LR',"#CB/M )/)$* (B"$DJ$*'A *#N &.()"&BO,/J &"G-$A"B*.,"#CB/J %'+"A).

9 -$BK" %$+#.B'N, -.- %&.)'#$, +$*"&F',+N ++/#-. B.%&$R'" &"-$A"B*.K'', -$,$&/" A$EO, '#' %&'#.E.,C+N B"%$G+&"*+,)"BB$ - %'+CAO, '#' )/+/#.,C+N %$ +$$,)",+,)OLU"AO(.%&$+O. ?$B-&",B/" %&'A"&/ &"-$A"B*.,"#CB/J %'+"A %&'G)"*"B/ *.#"".

Page 206: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

20729.1. 2"-$C"5*.,"#B5$" %'+BC$ %&.-,'-.5,D

L+10/0*%,#): 1(*40/02 ")+9;?SVJ «R#.($0)%"6H1",4(»!.@. R(4,?30/+

C/(9(#'?2 .0"$0*%3 R(4,?30/!=(",08<%' $%"&'0' 8 " +*0/0)&",/%#' 4#10'#3*+: !(' V33+

540A040/3+ B+1(>%3+, 10,04+: %'#: 7#",& -3(,& 1(1 *0;40"0/#6",30.0 % $048*0730.0 4(;0,3%1( % $#4"$#1,%/30.0 '0)0*0.0 "$#6D%()%",(. !? '09#,# *0/#4%,& #2 ):;0# *#)0, 3# 0$("(8"& 3(",+$6)#3%8 3#;)(.0$4%8,3?A $0")#*",/%2.

Y ,(19# "/%*#,#)&",/+:, 7,0 -( /4#'8 $40%-/0*",/#3302 $4(16,%1% /0 //#4#3302 '3# 04.(3%-(D%% .0"$09( V.5. B+1(>%3( $4068/%)( %"1):7%,#)&3?# "$0"0;30",% / 0;)(",% 10'$&:,#43?A 10'6'+3%1(D%2.

54%)09#3%#: 0,-?/ 4+10/0*%,#)8 $0*4(-*#)#3%8 0 4(;0,#V.5. B+1(>%302 / $#4%0* $40%-/0*",/#3302 $4(1,%1%, 3( 0*30')%",#, 103F%*#3D%()&30, ,0)&10 (*4#"(,+.

@ 74#-/?7(23?' $07,#3%#',B.G. G(4(30/,/%D#6$4#-%*#3, $0 $#4"03()+ 10'$(3%% «@0,0/%1»

29.2. T$&C.#B5$" &"-$C"5*.,"#B5$" %'+BC$

=(7()&3%1+ 0,*#)( 1(*40/-(/0*( «N%*40'0,04»N.N. Z(*4%3+

L#10'#3*+: .0"$0*%3( V.V. @#4.##/( *)8 4(;0,? / !(>#2 046.(3%-(D%% / *0)930",% %39#3#4(6103",4+1,04(.

54%)09#3%#: $40%-/0*",/#33(8 A(4(1,#4%",%1( 3( V.V. @#4.#6#/(, 3( 0*30' )%",#, 103F%*#3D%()&30, ,0)&10 (*4#"(,+.

I%4#1,04 JQG «L0,04»K.=. S%'%3

=(7()&3%1 0,*#)( 1(*40/R.@. \#/"1(8

54#*"#*(,#)& $40F"0:-30.0 10'%,#,(Q.J. G)%30/

Page 207: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

20829.3. :"K$&C.#B5$" &"-$C"5*.,"#B5$" %'+BC$

N#3#4()&30'+ *%4#1,04+ JVJ «B+10'04&#»X.N. @($4030/02

R30.0+/(9(#'(8 X)%(3( N()(1,%030/3(!540"%) ;? !(" 01(-(,& /"87#"10# "0*#2",/%# / ,4+*0+",402",6

/# $0*(,#): "#.0 $%"&'( – '0#'+ *(/3#'+ 10))#.# M/(3+ L0;#4,06/%7+ Q($)%3+. S( 15 )#, "0/'#",302 4(;0,? 8 %'#: 0 3#' ,0)&10$0)09%,#)&3?# 0,-?/? – % 1(1 0 "$#D%()%",#, % 1(1 0 7#)0/#1#.

M.L. Q($)%3 0;)(*(#, -3(7%,#)&3?' 0$?,0' (*'%3%",4(,%/6302 4(;0,? / 1(7#",/# 4+10/0*%,#)8 ')(*>#.0 % "4#*3#.0 -/#3(.50")#*3%# */( .0*( 03 +"$#>30 +$4(/)8) 3(+7306%"")#*0/(,#)&6"1%' 0,*#)0' 3(>#.0 10';%3(,(. 54#14("30 -3(#, ,#A30)0.%:",40%,#)&3?A 4(;0,.

M.L. Q($)%3 – / /?">#2 ",#$#3% $048*073?2 7#)0/#1. Y ";0)&>%' +*0/)#,/04#3%#' 4#10'#3*+: #.0 !(' *)8 4(;0,? / 1(67#",/# -('#",%,#)8 .#3#4()&30.0 *%4#1,04( $0 $40%-/0*",/+. Q "069()#3%:, / 3(",08<## /4#'8 '? 3# %'##' /0-'0930",% *)8 ,0.0,7,0;? "*#)(,& #'+ ;0)## *0",0230# $4#*)09#3%# 0 $0/?>#3%% $0")+9;#. @)+9#;3(8 A(4(1,#4%",%1( 3( M.L. Q($)%3( '09#, ;?,&/?")(3( / !(> (*4#" " $0",+$)#3%#' "00,/#,",/+:<#.0 -($40"(.G)(.0*(4: !(" -( /3%'(3%#.

@ +/(9#3%#',N#3#4()&3?2 *%4#1,04JVJ «=0/0.04"1%2 *0'0",40%,#)&3?2 10';%3(,»=.=. =("030/

29.4. 2"-$C"5*.,"#B5$" %'+BC$ L,.,5/C &.F$,5'-.C, %$*#"4.G'C +$-&.G"5'O

I%4#1,04+ 10'$(3%% «V1/(6,#4#'»@.@. @0>%)0/+

C/(9(#'?2 @#4.#2 @#4.##/%7!J;4(<(:"& 1 !(' $0 $04+7#3%: *%4#1,04( 3(>#.0 $4#*$4%8,%8

M.V. @0401%3(, *)8 ,0.0 7,0;? $04#10'#3*0/(,& !(' */+A *0",023?A"0%"1(,#)#2 3( -('#<#3%# /(1(3"%2 1/()%F%D%40/(33?A 4(;07%A.

! "/8-% " 4#04.(3%-(D%#2 $40%-/0*",/( '? /?3+9*#3? / ;)%69(2>## /4#'8 +/0)%,& 7(",& "0,4+*3%10/. =(",08,#)&30 $40>+ !("

Page 208: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

209

%-?"1(,& /0-'0930",& *)8 ,4+*0+",402",/( 3( !(>#' $4#*$4%86,%% */+A 3(>%A "0,4+*3%10/, $0*)#9(<%A "014(<#3%:. P,0 – =06/%10/ !()#4%2 5(/)0/%7 % J$(4%3 !%1,04 @#/(",&830/%7.

J;0%' 3#, #<# % 35, 0;( 8/)8:,"8 $4#14("3?'% "$#D%()%",(6'% / 0;)(",% '03,(9( /0*0$40/0*3?A 10''+3%1(D%033?A "%",#'%- $0)%$40$%)#3(, 0;( $40>)% .0* 3(-(* $#4#$0*.0,0/1+ / F%46'#330' +7#;30' D#3,4# 103D#43( «Aqua». M'#:, ;0.(,?2 0$?,/?$0)3#3%8 '03,(93?A 4(;0, ):;02 ")0930",%.

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

@ 3#%-'#33?' +/(9#3%#',S('#",%,#)& *%4#1,04( $0 1(*40/?' /0$40"('SVJ «50)%$40$%)#3»M.G. I(/?*0/(

29.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A &"-$C"5*.,"#B5/H %'+"C

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::2"-$A"B*OL (&"-$A"B*O"A)...... 9.A ().A)...... - 9.P"AO +)"*"B'L...7.+,$NU'A %'+CA$A &"-$A"B*OL (&"-$A"B*O"A, &"-$A"BG

*O",+N)...... ) -.R"+,)" +$'+-.,"#N ).-.B+''...... ) -.R"+,)" -.B*'*.,. B. %$('K'L...Y + O*$)$#C+,)'"A &"-$A"B*OL...&O-$)$*+,)O 9.P"M $&E.B'(.K''...9.P"AO %&"*%&'N,'L...0/ + D$#CP'A O*$)$#C+,)'"A &"-$A"B*O"A...... E$+%$*'B. (E$+%$FO)...... B.P'J +$,&O*B'-$)...

Page 209: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

210Y (B.L E$+%$*'B. (E$+%$FO) -.- ... &.D$,B'-. ' ... R"#$)"-....... *$D&$+$)"+,B$E$ ' -).#'Q'K'&$).BB$E$...... O+"&*B$E$ ' 'B'K'.,')B$E$...... *'+K'%#'B'&$).BB$E$ ' $,)",+,)"BB$E$...... OA"#$E$ ' E&.A$,B$E$...... %$&N*$RB$E$ ' +-&$AB$E$...... R"+,B$E$ ' $,(/)R')$E$...... %&')",#')$E$ ' *$D&$F"#.,"#CB$E$...... %&'N,B$E$ )$ )+"J $,B$P"B'NJ...V. )&"AN &.D$,/ (+,.F'&$)-', %&$'()$*+,)"BB$M %&.-,'G

-')... $B ($B.) %&$N)'#(.) +"DN...... + +.A$M #ORP"M +,$&$B/...... B.'#ORP'A $D&.($A...... XQQ"-,')B/A &.D$,B'-$A...... +%$+$DB/A &O-$)$*',"#"A...... (B.LU'A +%"K'.#'+,$A...... %OB-,O.#CB/A '+%$#B',"#"A...... B"(.A"B'A/A +$,&O*B'-$A...... +.A/A %$*$D.LU'A $D&.($A...

I.&.-,"&'+,'-. %&'#.E.",+N...3,(/) )/+/#.",+N...V.-#LR"B'" %&"*+,.)#N",+N...8#OF"DB.N J.&.-,"&'+,'-. DO*", %&"*$+,.)#"B. + %$#OR"G

B'"A +$$,)",+,)OLU"E$ (.%&$+....<&$'()$*+,)"BB.N J.&.-,"&'+,'-. %&'$DU"B. - #'RB$AO

*"#O, -$,$&.N A$F", D/,C )/+#.B. ) 9.P .*&"+...?&$A" ,$E$, &"-$A"B*.K'' 'A"L,+N $,...2"(O#C,.,/ %&$Q"++'$B.#CB$E$ ,"+,'&$).B'N $,&.F"B/ )...6,$E' '+%/,.B'M '(#$F"B/ )...

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::@O*O $DN(.B (. +$*"M+,)'" )...8%.+'D$ (. )B'A.B'" -...Y DO*O &.*, "+#' %&"*#.E."A.N -.B*'*.,O&....0B" DO*", %&'N,B$ O(B.,C, R,$ ) #'K" &"-$A"B*O"A$E$ )/

B.P#'...0/ B.*""A+N, R,$ &"-$A"B*O"A/M $-.F",+N %$#"("B...

Page 210: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2110/ %$#.E."A, R,$ ,.-$M &.D$,B'-, -.-..., A$F", &.++R',/G

).,C B. A"+,$ ) ).P"A -$##"-,')"...0/ *OA."A, R,$ X,$ – $*B. '( #ORP'J -.B*'*.,O&...Y B" O*')#L+C, "+#' &"-$A"B*O"A/M OF" ) +.A$" D#'F.MG

P"" )&"AN...

I#.). 30. 0'5'N%'+BC.

(-&.,-'" %'+BC"55/" +$$FG"5'A)

«0.#/" X%'+,$#N&B/" Q$&A/» +$J&.BNL, +)$" (B.R"B'") +',O.K'NJ, -$E*. .),$& %'+CA. %$ ,"A '#' 'B/A %&'R'B.AB" ) +$+,$NB'' O*"#',C "E$ %$*E$,$)-" D$#CP" B"+-$#C-'J A'GBO,. 3,+L*. – R",-$" QOB-K'$B.#CB$" %&"*B.(B.R"B'" A'GB'G%'+"A: $+OU"+,)#"B'" 'BQ$&A.K'$BB$E$ $DA"B. A.#/A'%$&K'NA' ', -.- %&.)'#$, ) $%"&.,')B$A &"F'A".

8.A$ +$D$M X,$ B.#.E.", $%&"*"#"BB/" $+$D"BB$+,' B.)/D$& +%$+$D. $Q$&A#"B'N A'B'G%'+"A, 'J +,&O-,O&O, +$*"&GF.B'" ' +,'#'+,'-O. V.A",'A, R,$ *#N *$+,'F"B'N F"#."A$E$&"(O#C,.,. .),$& A$F", %&'D"EBO,C - $*B$AO '( %"&"R'+#"BGB/J ).&'.B,$) A'B'G%'+"A, . 'A"BB$:

1) JJ,,&&AA88""33(())33 – %&"*"#CB$ -&.,-'M %'+CA"BB/M $,)",,)/+/#."A/M .*&"+.,O +&.(O F" %$ %&$R,"B'' "E$ %$+#.B'N.Z-$B$A', )&"AN, +$-&.U.", -$#'R"+,)$ *"#$)/J DOA.E, B",&"DO", %&')#"R"B'N %$A$UB'-$) (-$,$&/" ) X,$ )&"AN A$EO,%$+)N,',C +"DN D$#"" ).FB/A *"#.A). 0$F", $Q$&A#N,C+N $,&O-' (B.%&'A"&, -.- &"($#LK'N, (.%'+.BB.N B. $,*"#CB$A #'G+,-" DOA.E');

2) LL""**77,,??++"")) $$&&##??--"" – %'+CA$GP.D#$B, &.(A"U"BB$" B.$D/RB$M %$R,$)$M -.&,$R-". Z-$B$A'N )&"A"B' *$+,'E.",+N(. +R", (.D#.E$)&"A"BB$E$ &.(A"U"B'N (B.R',"#CB$M R.+,'%$),$&NLU"E$+N (+,.B*.&,B$E$) ,"-+,. %$#'E&.Q'R"+-'A+%$+$D$A. 3+,.#CB$M ,"-+, *$%"R.,/).",+N '#' )%'+/).",+N$, &O-' ) %&$K"++" $-$BR.,"#CB$E$ $Q$&A#"B'N;

Page 211: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2123) @@&&##??--""8866""$$&&:: – ),$&$M X-("A%#N&, B.%&.)#N"A/M .*G

&"+.,O )A"+," + %"&)/A *#N )'('&$).B'N ($Q$&A#"B'N B.B"A +)$'J (.A"R.B'M ' ,.%.) *#N %$+#"*OLU"E$ )$()&.,..Z-$B$A'N )&"A"B' $D"+%"R').",+N D#.E$*.&N ,$AO, R,$,"-+, $D$'J %'+"A ('+J$*NU"E$ ' )J$*NU"E$) &.+%$#.E.",+NB. $*B$A #'+,". 9 ,"-+," '+J$*NU"E$ %'+CA. *"#.",+N %$N+GB"B'" $,B$+',"#CB$ %$&N*-. '+%$#C($).B'N ),$&$E$ X-("A%G#N&. %$+#.B'N;

4) JJ&&''++))##886611%%** – &.(B$)'*B$+,C -$&%$&.,')B$M )'(',B$M-.&,$R-'. 7.&N*O + -$AAOB'-.K'$BB$M )/%$#BN", ,.-F" '%&"*+,.)',"#C+-OL QOB-K'L. 9 $,#'R'" $, $D/RB/J %$R,$)/J-.&,$R"- ' $,-&/,$- (+A. *.#""), +#OF', *#N %"&"*.R' '+-#LGR',"#CB$ *"#$)$E$ (+#OF"DB$E$) J.&.-,"&..

3Q$&A#N",+N -.- A.P'B$%'+B/A +%$+$D$A, ,.- ' $, &O-'.Z-$B$A'N )&"A"B' *$+,'E.",+N (. +R", $E&.B'R"B'N DOA.FGB$E$ %&$+,&.B+,). *#N '(#$F"B'N +$*"&F.B'N, ) +)N(' + R"AB"-$,$&/" +,.B*.&,B/" &"-)'(',/ *"#$)$E$ %'+CA. – B.%&'GA"&, O-.(.B'" *$#FB$+,' – A$EO, $%O+-.,C+N. <"&"+/#.",+N) -$B)"&,".

5) UU3366%%55336611 – -#.++'R"+-$" +&"*+,)$ $%"&.,')B$M %$RG,$)$M +)N('. 6+%$#C(O",+N %&"*%&'B'A.,"#NA' *#N %&"*+,.G)',"#C+-'J ' -$AAOB'-.K'$BB/J K"#"M OF" D$#"" 150 #",. 9B.+,$NU"" )&"AN %&'A"BN",+N ) *)OJ ).&'.B,.J:

.) -.- -&.,-$" R.+,B$" *"#$)$" %$+#.B'" #'RB$E$ J.G&.-,"&.;

D) -.- 'B+,&OA"B, *'&"-,GA"M# (%&NA$M %$R,$)$M &.+G+/#-').

<&"'AOU"+,). – ," F", R,$ ' O D'(B"+G-.&*. !$%$#B',"#CGB$" %&"'AOU"+,)$ – X+,",'R"+-$", JO*$F"+,)"BB$" )$(*"MG+,)'" B. .*&"+.,. %&' %$A$U' &.(A"U"BB/J B. $,-&/,-" '($GD&.F"B'M.

T"-+, $,-&/,-', '+%$#C(O"A$M *#N R.+,B$E$ %'+CA"BB$E$+$$DU"B'N, A$F", )-#LR.,C A"B"" $Q'K'.#CB/" Q$&AO#'G&$)-' () R.+,B$+,', %&' $D&.U"B''), R,$ "U" D$#"" %$*R"&-'G).", #'RB/M J.&.-,"& %$+#.B'N. <"&"+/#.",+N $,-&/,-., -.-%&.)'#$, ) -$B)"&,".

Page 212: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

21330.1. S#'JN$,)",

N#3#4()&30'+ *%4#1,04+ SVJ «B%*#4»P.V. Z,#43+

C/(9(#'?2 .0"$0*%3 Z,#43!T0)&10 7,0 $0)+7%) !(># $%"&'0. @7%,(: 3#0;A0*%'?' 0;"+6

*%,& *#,()% $4#*)(.(#'02 !('% "*#)1% / A0*# )%7302 /",4#7%.54%.)(>(: !(" 3( ;%-3#"6)(37 – " 12 *0 13 7("0/ – / 0*%3 %- ,4#A$4#*",08<%A *3#2. 54(/0 /?;04( '#",( #.0 $40/#*#3%8 8 0",(/6)8: -( !('%.

! 09%*(3%% "1040.0 0,/#,(,0",(:"& %"14#33# !(>!%D#6$4#-%*#3, $0 4(-/%,%: 10'$(3%% «54(2*»G.X. =0/09%)0/

30.2. 0$*D#B5$" %'+BC$ (%'+BC$NL.F#$5 5. %$E,$)$M -.&,$E-")

T(10'+6,0 (,#1", '09#, ;?,& /$%"(3 (/,040' 0, 4+1%)

J6,4,%):F ...!O,+ .(1BI$08 L,D% /(("#%*$% (0*(/$0%18*(...<&(/$1 ": L,/ ...(*()&3#2>%2 ,#1", – 3# ;0)## 8–10 ")0/ – /$%"?/(#,"8 (*4#6

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

Page 213: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

214

... (/B#%/06$08 .(/0,6'B +(...

... .(7,/$08 3,+(14%**(/08 '...

... B/0&,*$08 *%$/.&,6*(/08 +(...

@ +/(9#3%#',,(1026,0 (,#1", '09#, ;?,& $4#*/(4%,#)&30 3($#7(,(3)

30.3. <'+BC$N-$%'A 1,2

(0F04')8#,"8 3( 1"#4010$%% $0)+7#330.0 $%"&'(. J;E#' ,#16",( 3# $4#/?>(#, 10–12 ")0/):

C/(9(#'?2 ...!@$("%;0 -( !(># "00;<#3%#.509()+2",(,... "00;<%,#...... /?>)%,#...(/(4%(3,? 0,/#,0/ "'. /?>#)@ +/(9#3%#',...

30.4. S'(5"+N-.&*

@(31,65#,#4;+4., 30 %:)8 2006 ..

C/(9(#'?2 5#,4 M/(30/%7!P,%' 14(,1%' $0")(3%#' 8 A0,#) ;? $0*,/#4*%,&, 7,0 3(>(

*0.0/04#330",& 0 /",4#7# 3( ")#*+:<#2 3#*#)# 0",(#,"8 / "%)#.540"%) ;? !(" ,(19# -(A/(,%,& " "0;02 $0")#*3%# "/#*#3%8 0;%,0.(A $40*(9.

@ +/(9#3%#',L.=. W+1

17" ,&"DO", Q$&AO#'&$).B'N. W*&"+., %$#OR.", + $,)",$A -$%'L ,"-+,.+)$"E$ %$+#.B'N ' -&.,-$" +$$DU"B'", $Q$&A#"BB$" $, &O-'.

2 WB.#$E'RB/A $D&.($A A$FB$ %$+,O%.,C, $,+/#.N -$AOG#'D$ +)$" %'+CGA$ – B.%&'A"&, %&'#.E.N "E$ -$%'L + %$A",-$M: «<&$PO '+%$#C($).,C *#N-&.,-$E$ $,)",. $, &O-'».

Page 214: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

21530.5. 7,-&/,-.

=6=0/.040*, 5 308;48 2005 ..

I040.(8 R(>(!R08 10'(3*%40/1( $40,#1(#, +"$#>30. 50)(.(:, 7,0 03( -(6

/#4>%,"8 / -($)(3%40/(33?# "401%. S*#"& *0/0)&30 A0)0*30, $076,% 1(9*?2 *#3& %*#, '014?2 "3#..

N040* /?.)8*%, '4(730/(,0. @#.0*38 $0)+7%) 0, 10'$(3&03($4%.)(>#3%# / I4(',#(,4 %, /%*%'0, /0"$0)&-+:"& %'.

=(*#:"&, ,? % !()#71( / $0)30' $048*1#?J;3%'(:, % *0 "10402 /",4#7%.M"14#33# !(>,@. @%.0/

I#.). 31. <'+BC. 5"3.,')5$3$ +$*"&4.5'A

<'+CA. B"E.,')B$E$ +$*"&F.B'N – )$(A$FB$, +.A/" B"G%&'N,B/" *"#$)/" %'+CA., -$,$&/" B.A %&'J$*',+N )&"AN $,)&"A"B' +$+,.)#N,C ' $,%&.)#N,C .*&"+.,.A. T"A B" A"B"", 'J'+%$#C($).B'" ) %&$K"++" %"&"%'+-' – B" R,$ 'B$", -.- +O&$G).N B"$DJ$*'A$+,C.

T"A ).FB"" OA",C %'+.,C %$*$DB/" %$+#.B'N. <$+-$#C-O*#N %$*E$,$)-' ,.-'J %'+"A B.+R',/).",+N *$)$#CB$ D$#CP$"R'+#$ %$)$*$), A/ &.++A$,&'A *.#"" B. -$B-&",B/J %&'A"G&.J B.'D$#"" ,'%'RB/" +',O.K''.

UU##""..))++++""##33??44 ""00""%%--,,))++&&:: %'+"A B"E.,')B$E$ +$*"&F.B'NN)#N",+N ,$, R,$ )$ AB$E'J +#OR.NJ (+A. B'F") %"&)/" #'K. $&E.GB'(.K'M %&"*%$R',.L, «O+,O%.,C» %&.)$ %$*%'+' %$*$DB/J %$G+#.B'M +)$'A %$A$UB'-.A ' (.A"+,',"#NA. 3,R.+,' X,$ $DSN+BNG",+N ,"A, R,$ B. %$*$DB/" %'+CA. B" %&'BN,$ $F'*.,C $,)",..?&$A" ,$E$, %$*$DB/A $D&.($A &O-$)$*',"#C '+%$*)$#C *"A$B+,G&'&O", .*&"+.,O +,"%"BC +)$"E$ B"O*$)$#C+,)'N %$ X,$AO %$)$*O.

HH33%%77663377%%11 %'+"A B"E.,')B$E$ +$*"&F.B'N N)#N",+N ,&.G*'K'$BB$M. <"&)/M .D(.K $D/RB$ B"+", ) +"D" -#LR")OL

Page 215: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

216Q$&AO#'&$)-O ' '(#$F"B'" A$,')$) *"M+,)'M .),$&. %'+CGA.. 9,$&$M .D(.K, -.- %&.)'#$, -$B-&",'('&O", +$*"&F.B'"%"&)$E$ (%&' X,$A B" %&'BN,$, - %&'A"&O, '(#.E.,C $,-&/G,/A ,"-+,$A %&'R'B/ $,-#$B"B'N -.B*'*.,O&/ +$'+-.,"#N).-.B+'').

UU##""..))++++""##33??44 ##""**))%%>>11++&&:: %'+"A B"E.,')B$E$ +$*"&F.GB'N N)#N",+N ,.B. %$-.(B$M $%,'A'(A .),$&.. 7"+A$,&N B. ,$,R,$ *"#. $D+,$N, JOF" B"-O*. (%&'J$*',+N &.(&/).,C *"#$)/"$,B$P"B'N + %.&,B"&$A, '()"U.,C &.D$,B'-. $D O)$#CB"B''' ,.%.), %&'BN,$ )-#LR.,C ) +$*"&F.B'" ,.-'J %$+#.B'M 'Q$&AO#'&$)-' %$(',')B$M B.%&.)#"BB$+,' (B.%&'A"&, )/G&.F.,C B.*"F*O B. ,$, R,$ ) +#"*OLU'M &.( %$%/,-. +$'+-.G,"#N %$*/+-.,C +"D" &.D$,O O)"BR.",+N O+%"J$A ' ,.%.). 9 *"MG+,)',"#CB$+,' F" X,$ – B" «%$-.(OJ.», . %&$N)#"B'" J$&$GP"E$ ,$B..

<&'+,O%.N - %$*E$,$)-" %$*$DB$E$ %$+#.B'N, &"-$A"B*OG",+N %&'*"&F').,C+N +#"*OLU'J $+B$)B/J %&.)'#:

1) %'P'," F"+,-$, $*B$)&"A"BB$ *.).N %$BN,C .*&"+.,O,R,$ ).A N+B/ "E$ $D+,$N,"#C+,).;

2) ++/#.M,"+C B. -$B-&",B/" %&'R'B/, %$DO*')P'" ).+%&'BN,C ,$ '#' 'B$" &"P"B'", B$ %&' X,$A U.*'," +.A$#LD'".*&"+.,.;

3) %&' $D&.U"B'' - +$,&O*B'-O '#' +$'+-.,"#L B" (.DO*CG," )/+-.(.,C "AO B"+-$#C-$ +#$) %$**"&F-' («%$*+#.+,',"%'#L#L»);

4) %&' $D&.U"B'' - *$#FB'-O $DN(.,"#CB$ O-.(/).M,"+OAAO, %$*#"F.UOL $%#.," ' – $,*"#CB$ $, B"" – %"B';

5) %&"*$+,.)#NM," .*&"+.,O B"$DJ$*'A$" )&"AN B. $,)", '*"M+,)'N ) ,"J +#OR.NJ, E*" X,$ ,&"DO",+N;

6) B.(B.R.M," -&.MB'M +&$- *#N $,)",. (*#N $%#.,/);7) O%$A'B.M," $ %$+#"*+,)'NJ B")/%$#B"B'N ).P'J ,&"G

D$).B'M +$ ++/#-$M B. -$B-&",B/" %$#$F"B'N (.-$B$*.G,"#C+,).;

8) DO*C," %$+#"*$).,"#CB/ ) +)$'J *"M+,)'NJ ' OD"*',"#CGB/ ) +)$'J *$)$*.J – -.F*$M +,&$-$M +)$"E$ %$+#.B'N B" $+G,.)#NM," .*&"+.,O A"+,. *#N +$AB"B'M ) ).P"M %&.)$,".

Page 216: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

21731.1. U)"*$C#"5'" $F D)$#B5"5''

R#3#*9#4+ $0 4(;0,# " -(1(-7%1('%B.L. J)&>(3"10'+

C/(9(#'?2 .0"$0*%3 J)&>(3"1%2!@ "09()#3%#' /?3+9*#3? "00;<%,&, 7,0 !? +/0)#3? %- 3(6

>#2 10'$(3%% " 21 01,8;48 2006 .. =(' %"14#33# 9()&, 7,0, 3#6"'0,48 3( /?3#"#33?# !(' 4(3## */( *%"D%$)%3(43?A /-?"1(3%8,!? ,(1 % 3# "+'#)% %-'#3%,& "/0: 4(;0,+ 1 )+7>#'+.

=#"'0,48 3( $40%">#*>##, '? " ;)(.0*(430",&: /"$0'%3(#'0 ,02 4(;0,#, 10,04(8 ;?)( %"$0)3#3( !('% " 3(*)#9(<#2 0,/#,6",/#330",&: % $0*0;(:<%' ")+9#;3?' 4/#3%#'.

!?$%"1+ %- $4%1(-( 0; +/0)&3#3%%, 4("7#, % ,4+*0/+: 13%91+!? '09#,# $0)+7%,& 21 01,8;48 "... / ,#7#3%# /"#.0 4(;07#.0 *38.=#0;A0*%'?# +1(-(3%8 3( H,0, "7#, ;+*+, *(3? "00,/#,",/+:<%'*0)930",3?' )%D('.

W#)(#' !(' /"#.0 3(%)+7>#.0.

J, %'#3% .#3#4()&30.0 *%4#1,04( 10'$(3%% «VG!»,R#3#*9#46,#4'%3(,041 T.M. Z10)&3%10/(

31.2. <'+BC"55/M $,-.( ) %&"*$+,.)#"5'' ).-.5+''

=.Q. CA0/02

C/(9(#'(8 .0"$09( CA0/(!

Q031+4" 3( -('#<#3%# /(1(3,302 *0)930",%WCL=VBM@TV/ 5MZC`KNJ LKIVQTJLV/LKIVQTJLV QJL5JLVTM!=JNJ @VaTV / QJLLK@5J=IK=TV

G)(.0*(4: !(" -( %3,#4#", $408/)#33?2 !('% 1 3(>#'+ 0;E68/)#3%: 0 /(1(3"%% % $0)+7#330# 0, !(" / H,02 "/8-% $0*40;30#4#-:'# (CV).

@/#*#3%8, ):;#-30 $4#*0",(/)#33?# !('% / 3(># 4("$04869#3%#, ;?)% %-+7#3? " $0*0;(:<%' /3%'(3%#'. J*3(10, 1 ;0)&6

1 9 -$A%","BK'L A"B"*F"&.G,"&A'B.,$&. )J$*N, )+" )$%&$+/, +)N(.BGB/" + %&$K"*O&$M O)$#CB"B'N +$,&O*B'-$).

Page 217: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

218

>0'+ "09()#3%:, 8 /?3+9*#3( "00;<%,& !(', 7,0 !(>( F('%)%83# ;?)( /1):7#3( / 01037(,#)&3?2 "$%"01 (>04,6)%",) $4#,#36*#3,0/.

Y %"14#33# 0.047#3( ,#', 7,0 '3# $4%A0*%,"8 $%"(,& !(' 0;H,0'. 50)&-+8"& ")+7(#', /?4(9(: 3(*#9*+ 3( ,0, 7,0 !(>( ")#*+6:<(8 $0$?,1( ;+*#, ;0)## +"$#>302.

@ +/(9#3%#',J, %'#3% .#3#4()&30.0 '#3#*9#4( $0 $#4"03()+10'$(3%% «N)0;() 3&:- B,*.»V)%"( BH3*, 4#F#4#3, 0F%"(.

31.3. <'+BC"55/M $,-.( ) %&"*$+,.)#"5'' +DF+'*''

@.M. O01%302

C/(9(#'(8 .0"$09( O01%3(!!(># -(8/)#3%# 0 $4#*0",(/)#3%% !(' "+;"%*%% / /%*# ;#"6

$40D#3,30.0 14#*%,( 3( +")0/%8A, %-)09#33?A !('% / $%"&'# 0,5 01,8;48 "..., 3('% /3%'(,#)&30 %-+7#30.

@ "09()#3%#' *0)93? "00;<%,& !(', 7,0 / 3(",08<## /4#'8H,0 -(8/)#3%# 3# '09#, ;?,& +*0/)#,/04#30 / "/8-% " 3#;)(.0$4%68,302 %3/#",%D%03302 103E:31,+402 / 4#.%03#.

T#' 3# '#3##, '? 3(*##'"8 /30/& /#43+,&"8 1 4(""'0,4#3%:H,0.0 /0$40"( $0 $40>#",/%% 3#10,040.0 /4#'#3%. R? ,(19# 3(6*##'"8, 7,0 *(330# "00;<#3%# ;+*#, /0"$4%38,0 !('% " *0)93?'$03%'(3%#'.

W#)(#' !(' /"#.0 3(%)+7>#.0.

@ +/(9#3%#',=(7()&3%1 14#*%,30.0 *#$(4,('#3,(10''#47#"10.0 ;(31( «@,(4(8 @('(4(»=.V. G(4(30/

Page 218: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

21931.4. <'+BC"55/M $,-.(

) $,+&$E-" %$3.L"5'A (.*$#4"55$+,'

=.R. @010)&3%10/+

C/(9(#'?2 .0"$0*%3 @010)&3%10/!=(",08<%' $%"&'0' '? / $0")#*3%2 4(- $4%-?/(#' !(" $406

8/%,& $048*0730",& % ;)(.04(-+'%#. !4#'8 *)8 $0.(>#3%8 -(*0)69#330",% $0 $0)+7#330'+ !('% 14#*%,+ $0)30",&: %",#1)0 40/30*/( '#"8D( 3(-(* ($0*7#413+,0 (/,040' $%"&'(), % / H,02 "%,+(6D%% 3(', /%*%'0, 3# 0",(#,"8 3%7#.0 *4+.0.0, 1(1 $#4#*(,& *#)0 0/-?"1(3%% " !(" ,4#;+#'02 "+''? / "+*.

50-/0)&,# 3($0'3%,& !(', 7,0 '? 3#0*3014(,30 $?,()%"&"/8-(,&"8 " !('% $0 H,0'+ /0$40"+. ! 7(",30",%, 4(3## !(' ;?)%/?")(3?:

1) $#4/(8 /?$%"1( %- '#"8730.0 "7#,( (0, 10 '(8 "...);2) /,04(8 /?$%"1( " 10''#3,(4%#' (0, 30 '(8 "...);3) $#4/0# 0F%D%()&30# $%"&'0 " +/#*0')#3%#' 0 /4+7#3%%

(0, 8 %:38 "...);4) /,040# 0F%D%()&30# $%"&'0 (3($0'%3(3%#) " +/#*0')#3%6

#' 0 /4+7#3%% (0, 19 %:38 "...);5) ,4#,&# 0F%D%()&30# $%"&'0 ($4#*+$4#9*#3%#) " +/#*0'6

)#3%#' 0 /4+7#3%% (0, 30 %:38 "...).

R? " "09()#3%#' /?3+9*#3? 103",(,%40/(,&, 7,0 % $0 "#2*#3& '? 3# $0)+7%)% 0, !(" 3% 0*30.0 0,/#,( 3( $8,& $4#*?*+<%A$0")(3%2. P,0 #<# ;0)## +14#$)8#, 3(" / "/0#' 3('#4#3%%.

T#' 3# '#3##, $4%3%'(8 /0 /3%'(3%# /": "#4&#-30",& "%,+(6D%%, '? .0,0/? $4#*0",(/%,& !(' #<# 0*3+ – "('+: $0")#*3:: –/0-'0930",& $408/%,& "/0% )+7>%# 7#)0/#7#"1%# 1(7#",/( % $0.(6"%,& -(*0)9#330",&. K")% !? %"$?,?/(#,# / "/8-% " H,%' 0$4#*#6)#33?# -(,4+*3#3%8, 3# ",#"382,#"& 0;4(,%,&"8 1 3('.

J*3(10 / ,0' ")+7(#, #")% % $0 %",#7#3%% ")#*+:<%A 5 *3#2 '?/"# 9# 3# $0)+7%' 0, !(" 0,/#,( $0 "+<#",/+ 3(>%A ,4#;0/(3%2 – //%*# 7#1( %)% $%"&'( – *#)0 0 /-?"1(3%% *0).( ;+*#, $#4#*(30 /"+*. R? /"# #<# 3(*##'"8, 7,0 H,0.0 3# $0,4#;+#,"8.

@ "0/#4>#33?' $07,#3%#',=(7()&3%1 0,*#)( $0 4(;0,# " F%-%7#"1%'% )%D('%QG «I#)0»!.!. JA0,3%10/(

Page 219: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

22031.5. <'+BC"55$" )/&.4"5'" 5"$*$F&"5'A

'#' %$&'J.5'A EB'HN#'F$ *"M+,)'M

S('#",%,#): *%4#1,04( $0 $40*(9('SVJ «540.4#""»V.V. I+>%3+

C/(9(#'?2 .0"$0*%3 I+>%3!=(",08<%' $%"&'0' 8 3('#4#3 /?4(-%,& "/0# 3#0*0;4#3%# /

"/8-% " !(>%' -(8/)#3%#', "0*#49(/>%' ;#-0"30/(,#)&3+: 14%,%61+ / (*4#" 4+10/0*%,#)8 3(>#.0 $4#*$4%8,%8 .63( 5.5. R(410/(. P,0-(8/)#3%#, 3($0'3:, ;?)0 "*#)(30 !('% /7#4( /0 /4#'8 $#4#4?/(/ 4(;07#' "0/#<(3%% / $4%"+,",/%% ")+9(<%A 3(>%A $4#*$4%8,%2.

!?3+9*#3 "00;<%,& !(' 0, %'#3% 4+10/0*",/( 3(>#.0 $4#*6$4%8,%8, 7,0 $0*0;30# $0/#*#3%# " !(>#2 ",0403? 4("D#3%/(#,"83('% 1(1 3#*0$+",%'0 ;#",(1,30#. ! "/8-% " %-)09#33?' 8 $40"%);? !(" 3( ;+*+<## /0-*#49%/(,&"8 0, $0*0;3?A -(8/)#3%2 /0 %-6;#9(3%# 3#9#)(,#)&3?A $0")#*",/%2 *)8 *#)0/?A % )%73?A /-(%6'00,30>#3%2 '#9*+ 3('% % 3(>%'% $4#*$4%8,%8'%.

@ +/(9#3%#',5#4/?2 -('#",%,#)& .#3#4()&30.0 *%4#1,04(JVJ «S(/0* «T#A304#"+4"»V.M. B%$%3

31.6. <'+BC$ $ &.(&/)" *"#$)/H $,5$L"5'M

I%4#1,04+ SVJ «R#,%-»M.M. @,(4?A

C/(9(#'?2 .0"$0*%3 @,(4?A!=(",08<%' $%"&'0' 8 " 7+/",/0' ;0)&>0.0 0.047#3%8 3('#6

4#3 "00;<%,& !(' 0 ,0', 7,0, 3(7%3(8 " 1 83/(48 2005 .0*(, '?;0)## 3# "7%,(#' /0-'093?' $0**#49%/(,& " !(>#2 04.(3%-(D%6#2 *#)0/?# 0,30>#3%8.

50)(.(:, !(' %-/#",3? $4%7%3?, -(",(/%/>%# 3(" $02,% 3(H,0, >(.. Q "09()#3%:, /"# 3(>% $0$?,1% +;#*%,& !(" "/0#/4#6'#330 $)(,%,& $0 "7#,(' -(1037%)%"& 3%7#'.

54#,#3-%% $0 *#2",/+:<%' *0.0/04(' % "0.)(>#3%8' $4%3%6'(:,"8 +",(30/)#33?' $048*10' / ,#7#3%# */+A '#"8D#/ " -(8/6

Page 220: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

221

)#3302 /?># *(,?. =(*#:"&, !? $408/%,# 3#0;A0*%'0# ;)(.04(6-+'%# % 3# ",(3#,# $4%3+9*(,& 3(" "/0%'% *#2",/%8'% 1 4(-4#>#63%: 0",(:<%A"8 3#-(/#4>#33?'% /0$40"0/ / "+*#;30' $048*1#.

50-/0)&,# / -(1):7#3%# $09#)(,& !(' /"#.0 3(%)+7>#.0.

@ "0/#4>#33?' $07,#3%#',J, %'#3% .#3#4()&30.0 '#3#*9#4(10'$(3%% «V)#1"»N.M. [(21%7#/, '#3#*9#46(*'%3%",4(,04

31.7. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"C 5"3.,')5$3$ +$*"&4.5'A

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::8 +$F.#"B'"A )/BOF*"B/ +$$DU',C 9.A...8 $E$&R"B'"A +$$DU."A 9.A...8 RO)+,)$A E#OD$-$E$ $E$&R"B'N +,.)'A 9.+ ) '()"+,G

B$+,C...8 D$#CP'A +$F.#"B'"A '()"U."A 9.+...

9.P. %&$+CD. B" A$F", D/,C O*$)#",)$&"B., %$+-$#C-O...0/ )/BOF*"B/ $,-#$B',C 9.PO -.B*'*.,O&O...Y B" B.P"# OD"*',"#CB/J .&EOA"B,$) *#N ,$E$, R,$D/ +$G

E#.+',C+N + 9.P'A %&"*#$F"B'"A...9 +#$F')P'J+N $D+,$N,"#C+,).J N B" A$E *"M+,)$).,C 'B.R"...

Y %&$+'# D/ 9.+ +*"#.,C '( +#OR')P"E$+N %&.)'#CB/" )/G)$*/...

Y J$,"# D/ B.*"N,C+N, R,$ 9.A )%$#B" %$BN,B/ A$,')/ A$G'J *"M+,)'M...

0/ %$#.E."A, R,$ 9/ B" +,.B"," O+A.,&').,C ) B.P"A &"GP"B'' (#$E$ OA/+#....

0/ O)"&"B/, R,$ 9.P. +#"*OLU.N %$%/,-. $-.F",+N D$G#"" O+%"PB$M...

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::<$()$#C," ) (.-#LR"B'" %$D#.E$*.&',C 9.+ (. %&$*"#.BG

BOL &.D$,O...

Page 221: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2222.(&"P'," )/&.(',C 9.A +)$L D#.E$*.&B$+,C (. 'B,"&"+,

%&$N)#"BB/M 9.A' - B.P"AO $DSN)#"B'L...0/ F"#."A 9.A )+"E$ *$D&$E$...5"#.L 9.A )+"E$ +.A$E$ B.'#ORP"E$...

I#.). 32. <'+BC. *#A )/&.4"5'A $,-.(. $, -.-$3$N#'F$ %&"*#$4"5'A

<$*E$,$)-. %'+"A *#N )/&.F"B'N $,-.(. $, -.-$E$G#'D$%&"*#$F"B'N, -.- %&.)'#$, )/(/).", $%&"*"#"BB/" +#$FB$+,'.3DSN+BN",+N X,$ ,"A, R,$, + $*B$M +,$&$B/, .),$& %$*$DB$E$ %$G+#.B'N %&' #LD/J $D+,$N,"#C+,).J +,&"A',+N $,+,.').,C +$D+,G)"BB/" 'B,"&"+/, . + *&OE$M, B" F"#.",, R,$D/ $,-.( B" %$)#'N#) DO*OU"A B. +$+,$NB'" "E$ )(.'A$$,B$P"B'M + .*&"+.,$A.

9$, %$R"AO *#N %'+"AG$,-.($) -&.MB" ).F"B %&"F*" )+"E$,$B +$*"&F.B'N – '(/+-.BB/M, D"(O%&"RB$ )"F#')/M ' %$G,$AO DO-).#CB$ $D"($&OF').LU'M .*&"+.,.. !&OE'A ).FB/AA$A"B,$A N)#N",+N OD"*',"#CB$+,C %$+#.B'N. 8 X,$M K"#CL.),$&O +#"*O", )+N-'M &.( $,/+-').,C +$$,)",+,)OLU'" «F"G#"(B/"» .&EOA"B,/.

UU00""%%--,,))++&&)) %'+CA"BB$E$ $,-.(. %&"*%$R,',"#CB"" )/G%$#B',C B. #'+," %'+R"M DOA.E', . B" B. D#.B-" – X,$ %$()$G#', %&'*.,C ).P"AO %$+#.B'L D$#"" "+,"+,)"BB/M )'*, ,"AD$#"", R,$ ) *.BB$A +#OR." &"RC '*", $D $,-.(.J, )/().BB/J$+$D/A' $D+,$N,"#C+,).A'. 9%$#B" *$%O+,'A$ *$D.)',C - B.G%"R.,.BB$AO ,"-+,O B"+-$#C-$ +#$) $, &O-' – X,$ %$*R"&-B",*&OF"+,)"BB/M J.&.-,"& %'+CA. ' %$()$#', .*&"+.,O %&"$*$G#",C RO)+,)$ *$+.*/ $, $,-.(..

HH33%%77663377%%11 %'+CA. + )/&.F"B'"A $,-.(. %&"*%$#.E.",:1) )-#LR"B'" ) %"&)/M .D(.K ) -.R"+,)" ))$*B/J )/&.F"G

B'M +$F.#"B'N %$ +#OR.L $,-.(.;2) )-#LR"B'" ) %"&)/M .D(.K -#LR")$M Q$&AO#'&$)-',

+A/+# -$,$&$M +)$*',+N - ,$AO, R,$ ) +OU"+,)OLU'J O+#$)'G

Page 222: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

223NJ .),$& %'+CA. &"P',"#CB$ B" ) +$+,$NB'' +$E#.+',C+N + ,"A'#' 'B/A %&"*#$F"B'"A .*&"+.,. ' ,.%.

3) -&.,-$" '(#$F"B'" A$,')$) &"P"B'N .),$&. + OD"*'G,"#CB/A $D$+B$).B'"A.

HH""**))%%>>11++&&)) %'+CA. + )/&.F"B'"A $,-.(. *$#FB$ D/,C '(G#$F"B$, R,$ B.(/).",+N, B. «"*'B$A */J.B''» – X,$ %&'*.+,,"-+,O *$%$#B',"#CBOL OD"*',"#CB$+,C. ?&$A" ,$E$, -&.MB").FB$, R,$D/ +$*"&F.B'" )/E#N*"#$ #$E'RB$, B" $+,.)#NN .*G&"+.,O +$AB"B'M $,B$+',"#CB$ ,$E$, A$E '#' B" A$E .),$& %$G+#.B'N %$+,O%',C 'B.R".

8,'#'+,'R"+-'" (.%&",/: B"*$%O+,'A$+,C '+%$#C($).B'NQ$&AO#'&$)$- ' )/&.F"B'M, %&NA$ O-.(/).LU'J B. $,-.(.

32.1. <'+BC"55$" )/&.4"5'" $,-.(. 5. %&'3#.L"5'"

54#-%*#3,+ 1)+;( «N0)&F6L0""%8»=.K. Q03",(3,%30/+

N)+;010+/(9(#'?2 =%10)(2 K/.#3&#/%7!

@#4*#730 ;)(.0*(4: !(" -( $4%.)(>#3%# $4%38,& +7(",%# /#9#.0*30' L09*#",/#3"10' "0;4(3%% $07#,3?A 7)#30/ 3(>#.01)+;(.

Q ;0)&>0'+ "09()#3%:, / H,0' .0*+ 8 3# "'0.+ $4%38,& !(>#$4#*)09#3%# 0; +7(",%%, $0"10)&1+ 3('#4#/(:"& – / "/8-% " 0;06",4#3%#' *(/3#.0 A403%7#"10.0 -(;0)#/(3%8 – $402,% / "#4#*%3#*#1(;48 10'$)#1"30# 0;")#*0/(3%# -( $4#*#)('% LO. =# %"1):67(:, 7,0 '3# $4%*#,"8 -(*#49(,&"8 -( .4(3%D#2 *0 3(",+$)#3%8=0/0.0 .0*(.

540>+ !(" " $03%'(3%#' 0,3#",%"& 1 '0%' *0/0*('. Y /"#6.*( " ;0)&>02 ,#$)0,02 % "%'$(,%#2 /"$0'%3(: 3(>% #9#.0*63?# /",4#7%. =(*#:"&, ,(1(8 /0-'0930",& 3(' $4#*",(/%,"8 #<#3# 4(-.

@ .)+;01%' +/(9#3%#',L.!. V)#1"(3*40/, (1(*#'%1 V= LO, $07#,3?2 7)#3 1)+;(

«N0)&F6L0""%8» " 1998 .0*(.

Page 223: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

22432.2. <'+BC"55$" )/&.4"5'" $,-.(. $, )/%$#5"5'A*$3$)$&5/H $FA(.,"#B+,) ) +)A(' + K$&+NC.4$&5/C'

$F+,$A,"#B+,).C'

I%4#1,04+ 0$,0/06,04.0/0.0 0;E#*%3#3%8 «@+$#4»B.V. 5#4#/#4-#/02

C/(9(#'(8 B#,%D%8 VA(,0/3(!@ "09()#3%#' *0)9#3 %-/#",%,& !(" 0 ,0', 7,0 / "/8-% " 3#6

A/(,102 0;040,3?A "4#*",/ '? /?3+9*#3? ;+*#' 0,'#3%,& 3(>-(1(- 0, 8 (/.+",( 2003 .. 3( $4%0;4#,#3%# + !(>#2 04.(3%-(D%%$(4,%% %'$04,302 ;?,0/02 ,#A3%1%.

Y %"14#33# 0.047#3 3#0;A0*%'0",&: "00;<%,& !(' H,+ 3#$4%68,3+: 30/0",&. T#' 3# '#3##, 8 07#3& 3(*#:"&, 7,0 H,0, F(1, 3%1(13# 0,4(-%,"8 3( 4(-/%,%% 3(>%A *#)0/?A /-(%'00,30>#3%2 / ;+6*+<#'.

@ +/(9#3%#',I%4#1,04 JVJ «R(.(-%3 «@0/4#'#33?2 ;?,»M.M. ]+1#4'(3

32.3. <'+BC"55$" )/&.4"5'" $,-.(. $, D+#D3' (,$).&.)

R#3#*9#4+ $0 4(;0,# " 1)%#3,('%,+4%",%7#"102 10'$(3%% «V,0))»!.L. @,4#)10/02

C/(9(#'(8 .0"$09( @,4#)10/(!=#10,040# /4#'8 3(-(* 8 %'#) +*0/0)&",/%# $4%0;4#",% + !(6

>#.0 (.#3,",/( ,+4 3( 0",40/( @+'(,4( % Q()%'(3,(3. J*3(10 / "/86-% " 3#$4#*/%*#33?'% 0;",08,#)&",/('% ((/,0'0;%)&3(8 (/(4%8,0;#43+/>(8"8 *)8 '#38 -3(7%,#)&3?' '(,#4%()&3?' +<#4;0') 8$40"%) ;? !(" 4(""'0,4#,& /0-'0930",& 0 /0-/4(,# '3# *#3#..

Y 3# "'0.+ – $0 /?>#+1(-(3302 $4%7%3# – +#A(,& "#27(" 1+*(6)%;0, $0"10)&1+, $0'%'0 4#>#3%8 F%3(3"0/?A $40;)#', *0)9#3;+*+ #<# % +7(",/0/(,& / "+*#;30' 4(-;%4(,#)&",/#. =( $40,89#63%% 3#"10)&1%A )#, 8 % 7)#3? '0#2 "#'&% 4#.+)8430 $4%0;4#,()% +!(" $+,#/1% *)8 "0/#4>#3%8 "('?A 4(-3?A $+,#>#",/%2. J*3(10+1(-(33?# "0;?,%8 *#)(:, '0: 07#4#*3+: $0#-*1+ 3#/0-'09302 –/0 /"810' ")+7(#, / $#4%0*, $4#*+"'0,4#33?2 ,+40'.

Page 224: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

225

=(",08,#)&30 $40>+ !(" $0'07& '3# 4#>%,& H,0, /0$40". @0"/0#2 ",0403?, A0,#) ;? -(/#4%,& !(", 7,0 8 3('#4#3 % / *()&3#26>#' $0**#49%/(,& 103,(1,? " !(>#2 10'$(3%#2 % $0)&-0/(,&"8 ##+")+.('%. J*3(10 / 3(",08<%2 '0'#3, H,0, 1 '0#'+ 0.047#3%:,4#>%,#)&30 3#/0-'0930.

509()+2",(, "00;<%,# '3# 0 "/0#' 4#>#3%% / /0-'0930 ;06)## 1040,1%# "401%. Q03,(1,3(8 %3F04'(D%8 "0*#49%,"8 3( /%-%,6302 1(4,071#, $4%)09#3302 1 $%"&'+.

@ +/(9#3%#',V.M. 5#",+30/, 1)%#3, 10'$(3%% «V,0))» " 1999 .0*(

32.4. <'+BC"55$" )/&.4"5'" $,-.(. ) )$(C"G"5'' DG"&F.

) +)A(' + 5"$F$+5$).55$+,BO %&","5('M

R#3#*9#4+ $0 $0",(/1('JVJ «Q0'$0»N.@. Q(>%3+

C/(9(#'?2 .0"$0*%3 Q(>%3!=(",08<%' $%"&'0' '? " .)+;01%' 0.047#3%#' /?3+9*#3?

"00;<%,& !(' 0 "/0#' 0,1(-# $#4#7%")%,& !(>#2 04.(3%-(D%% *06$)(,+ -( $40%-/#*#33?# / $40>)0' '#"8D# $0",(/1% 10'$)#1,+:6<%A *)8 10'$&:,#40/. =(># 4#>#3%# 0;0"30/(30 ")#*+:<%' 0;64(-0':

1) !(>( 04.(3%-(D%8 3# +/#*0'%)( 3(" 0 3('#4#3%% – A0,8 ;?% / $0")#*3%2 '0'#3, – $4#*0",(/%,& / 3(># 4("$0489#3%# ;0)##*040.0",08<%2 (3()0. 10'$)#1,+:<%A, 7,0 $40,%/04#7%, $+31,+ 5*#2",/+:<#.0 *0.0/04( 0 $0",(/1(A % $048*1# /-(%'3?A 4("7#,0/.

S('#,&,#, 7,0 '? 3# 0,4%D(#' $4(/0 !(>#2 04.(3%-(D%% "(6'0",08,#)&30 4#>(,& H,% /0$40"?. J*3(10 $4% H,0' !? /-8)% 3("#;8 0;8-(,#)&",/0 +/#*0')8,& 3(" 0; %-'#3#3%8A / 30'#31)(,+64# $0",(/01, 7#.0 / *(330' ")+7(# "*#)(30 3# ;?)0.

2) !(>( 04.(3%-(D%8 $40%-/#)( $0",(/1+ +1(-(33?A 10'$)#16,+:<%A " 0$0-*(3%#' $40,%/ 0.0/04#33?A / *0.0/04# "4010/. P,0,(19# 8/)8#,"8 3(4+>#3%#' *#2",/+:<#.0 *0.0/04( ($$. «/» $.7).!? ,(19# 3# $0,4+*%)%"& $4#*0",(/%,& 3(' 3( H,0, "7#, 1(1%#6)%6;0 0;E8"3#3%8.

Page 225: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

226

@)#*",/%#' +1(-(33?A 3(4+>#3%2 *0.0/043?A 0;8-(,#)&",/",()% $48'?# % 10"/#33?# %-*#491%, $03#"#33?# 3(>%' $4#*6$4%8,%#' / "/8-% " 3#3(*)#9(<#2 $0",(/102 !(>#2 ",040302 10'6$)#1,+:<%A. ! 7(",30",%, '? /?3+9*#3? ;?)% 0,1(-(,&"8 0, 3#6"10)&1%A /?.0*3?A -(1(-0/, ( ,(19# $40"%,& */+A 3(>%A +/(9(#6'?A 1)%#3,0/ 0; 0,"4071# /?$0)3#3%8 $4%38,?A 0, 3%A -(1(-0/.

! "/8-% " %-)09#33?' '? "7%,(#' (;"0):,30 3#$4(/0'#43?'!(># ,4#;0/(3%# 0 *0$)(,#. @0 "/0#2 ",0403?, '? *0)93? $4#*+6$4#*%,&, 7,0 / ")+7(# $0/,04302 3#3(*)#9(<#2 $0",(/1% 10'$)#16,+:<%A '?, /%*%'0, *0)93? ;+*#' $0-(;0,%,&"8 0 $0%"1# ;0)##;)(.03(*#930.0 *#)0/0.0 $(4,3#4(.

=(*##'"8, 7,0 3(>% *0/0*? 01(9+,"8 +;#*%,#)&3?'%. !(>#")#*+:<## 0;4(<#3%# " ,4#;0/(3%#' 0 *0$)(,# /?3+*%, 3(" $#64#*(,& 4(""'0,4#3%# H,0.0 *#)( / (4;%,4(93?2 "+*.

@ +/(9#3%#',@,. '#3#*9#4 $0 4(;0,# " $0",(/<%1('%JVJ «5Q62000»J.5. VF%30.#30/

X4%"103"+)&,N.T. Z('0/(

32.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"C + )/&.4"5'"C $,-.(.

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::8 +$F.#"B'"A *$#F"B +$$DU',C...8 D$#CP'A $E$&R"B'"A )/BOF*"B '()"+,',C 9.+...? A$"AO +$F.#"B'L...? A$"AO -&.MB"AO $E$&R"B'L...... ) B.+,$NU"" )&"AN 9.P" %&"*#$F"B'" B" A$F", D/,C

%&'BN,$...... ) *.BB/M A$A"B, A/ B" A$F"A %&'BN,C 9.P" %&"*#$F"G

B'"...... N B" &.+%$#.E.L )$(A$FB$+,CL *#N ,$E$, R,$D/ $,)",',C

B. 9.P" %&"*#$F"B'" %$#$F',"#CB$...... B.P. $&E.B'(.K'N B" +R',.", )$(A$FB/A +$E#.+',C+N +

9.P'A %&"*#$F"B'"A...

Page 226: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

227JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::7.*"L+C, X,$ &"P"B'" B" %$)#'N", B. J.&.-,"& B.P'J )(.G

'A$$,B$P"B'M...<$#.E.L, R,$ 9/ + %$B'A.B'"A $,B"+","+C - B.P"AO &"G

P"B'L...0/ &.++R',/)."A, R,$ 9/ %&.)'#CB$ %$MA"," A$,')/ B.G

P'J *"M+,)'M...9/&.F.L B.*"F*O B. ,$, R,$ X,$ +$$DU"B'" DO*", )$+%&'G

BN,$ 9.A' *$#FB/A $D&.($A...

I#.). 33. <'+BC. *#A $F&.G"5'A

- E.+,5/C #'J.C %$ $+$F/C %$)$*.C

<$*E$,$)-. %'+"A *#N $D&.U"B'N - R.+,B/A #'K.A %$ $+$GD/A %$)$*.A, -.- %&.)'#$, )/(/).", O B.+ B.'D$#CP'" (.G,&O*B"B'N. 3DO+#$)#"B$ X,$, )$G%"&)/J, +)$"$D&.('"A *.BB$GE$ )'*. *"#$)/J %'+"A – )"*C, +,&$E$ E$)$&N, %'+CA$, .*&"+$G).BB$" R.+,B$AO #'KO, %&"*+,.)#N",+N %&$D#"A.,'RB/A $,B"G+,' - -.,"E$&'' D'(B"+G%$+#.B'M. 3*B.-$ +#"*O", %$AB',C,R,$ ) ,.-'J %'+CA.J &"RC '*", )+" F" 'A"BB$ $ *"#.J (R.+,B$GE$ J.&.-,"&.), . B" $ %O+,N-.J.

9$G),$&/J, )/(/).", $%&"*"#"BB/" ,&O*B$+,' ' )/D$& +$G$,)",+,)OLU"E$ %$)$*.. !"M+,)',"#CB$, +,$', (.*.,C+N )$G%&$+$A $ ,$A, . B.+-$#C-$ )$+,&"D$).B$ ) B.P +,&"A',"#CB/M)"- %$*$DB$" %$+#.B'"? 7.+-$#C-$ $B$ $-.F",+N *"M+,)"BGB/A ' XQQ"-,')B/A?

7.-$B"K, +#"*O", %&'BN,C )$ )B'A.B'" ' ,$, R,$ OF" %$G&N*-$A %$*(.D/,. +OU"+,)$).)P.N + "U" *$%OP-'B+-'J )&"GA"B &$++'M+-.N ,&.*'K'N R.+,B$E$ *"#$)$E$ %'+CA.. 9 ,"%"G&"PB'J O+#$)'NJ, $*B.-$, )$(B'-.", )+" D$#CP" %&"*%$+/G#$- *#N )$(&$F*"B'N X,$M ,&.*'K''. 8#"*$).,"#CB$, B"$DJ$G*'A$ – J$,N D/ ) +.A/J $DU'J R"&,.J – (B.,C, -.- +$(*.).,C%$*$DB/" %'+CA..

Page 227: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

228<'+CA., .*&"+$).BB/" R.+,B/A #'K.A, ""00""%%--,,::4433##:: ## ##""88

..,,44**))++&&))-- ""..55<<++5599 $$%%11((&&,,. !$%$#B',"#CBOL X#"E.B,B$+,C '%&')#"-.,"#CB$+,C ,.-'A %$+#.B'NA %&'*.L, )'(',B/" -.&G,$R-' .),$&$), -$,$&/" )$ AB$E'J +#OR.NJ %&'BN,$ %&'#.E.,C- %$*$DB/A %'+CA.A.

HH33%%77663377%%11 %'+CA"BB/J $D&.U"B'M - R.+,B/A #'K.A %&"G*O+A.,&').", +$J&.B"B'" D$#CP'B+,). $DN(.,"#CB/J X#"A"BG,$) ), E$)$&N O+#$)B$, «$D#"ER"BB$A» ).&'.B,". T.-, %&' .*&"G+.K'' ) B.R.#" %$+#.B'N +R',.",+N *$+,.,$RB/A O-.(.,C #'PC'B'K'.#/ ' Q.A'#'L %$#OR.,"#N. 9A"+,$ $Q'K'.#CB$M *$#FGB$+,' %&'BN,$ O-.(/).,C %$R",B$" ().B'" .*&"+.,..

3 B.#'R'' %&'#$F"B'M - %$+#.B'L O%$A'B.",+N %$ ,"-+G,O, . B" ) +%"K'.#CB$M ++/#-" – +R',.",+N, R,$ X,$ ) D$#CP"M+,"%"B' +$$,)",+,)O", R.+,B$AO J.&.-,"&O %'+CA.. <$*%'+/G).N+C, .),$&O %$+#.B'N ,.-F" *$+,.,$RB$ O-.(.,C ,$#C-$ +)$''B'K'.#/ ' Q.A'#'L.

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

A&,0',5 .,)50', ( .(&5+'% .(+7(0(6'$ .$/%),,+&%/(6,**:C I,/0*:) 1$-,):

1. G+*&,# $4#*#)&30 /#9)%/? " (*4#"(,0', 30 $4% H,0' %-;#6.(2,# )#",% % -(%"1%/(3%8.

2. N0/04%,# $4#9*# /"#.0 0 "+<#",/# *#)(.3. 54% 3#0;A0*%'0",% ($#))%4+2,# 1 7+/",/(' (*4#"(,(, "06

;):*(8 $4% H,0' '#4+.

Page 228: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

229

4. I(2,# $038,& (*4#"(,+, 7,0 0;4(,%,&"8 1 3#'+ /(" /?3+*%)%3# ,0)&10 0;",08,#)&",/(, 30 % +/#4#330",& / ,0', 7,0 $0'07&"$4(/%,&"8 " 3%'% '09#, ,0)&10 ,(102 $40F#""%03(), 1(1 03.

5. M"$0)&-+2,# / ,#1",# $0/,0430# 0;4(<#3%# 1 (*4#"(,+, ",#', 7,0;? "014(,%,& $"%A0)0.%7#"1+: *%",(3D%: '#9*+ /('% %"0-*(,& 0<+<#3%# *0/#4%,#)&30",% / $40D#""# 0;<#3%8.

6. 54#*0",(/&,# (*4#"(,+ $4(/0 /?;04( /4#'#3% % "$0"0;("/8-% " /('%, 30 $4% H,0' $0$40"%,# #.0, 3("10)&10 H,0 /0-'0930,+"104%,& 0,/#, (4#>#3%# /0$40"().

L%". 7.

33.1. <'+BC"55$" $F&.G"5'" - E.+,5$CD )&.ED1

V.@. 50$0/%7+,1(3*%*(,+ '#*%D%3"1%A 3(+1

C/(9(#'?2 .0"$0*%3 50$0/%7!J;",08,#)&",/( /?3+9*(:, '#38 0;4(,%,&"8 1 !(' -( $06

'0<&:.=#"'0,48 3( ,0 7,0 *0 "#.0 *38 8 3# %'#) 7#",% $0-3(10'%,&"8

" !('%, "$#>+ "00;<%,&, 7,0 4("$0)(.(: 3#"10)&1%'% $4#/0"A0*63?'% *(33?'% 0 !(>#2 '#*%D%3"102 $4(1,%1# (/ 7(",30",%, 0,.0"$09% !.R. !)("0/026!0)0*%302). M"14#33# 4(""7%,?/(: 3( ,0,7,0 '0# 0;4(<#3%# 3(2*#, + !(" *0)93?2 0,1)%1, % !? 3# 0,1(9#6,# '3# / ):;#-30",% 0,30"%,#)&30 ")#*+:<#2 +")+.%.

R08 ",(4>(8 *07& !%1,04%8, 15 )#,, ",4(*(#, 4#*1%' -(;0)#6/(3%#' – (304#1"%#2. P,0, $#7()&3?2 *%(.30- 3( *38A ;?) #<#4(- $0*,/#49*#3 /4(70'6$#*%(,40' .040*"102 "$#D%()%-%40/(36302 *#,"102 $0)%1)%3%1% .6902 M.R. K)%-(/#,%3"102. J*3(10 '#638 #<# ;0)## +*4+7(#, ,0, F(1,, 7,0 H,0, +/(9(#'?2 /4(7 / 3(",068<## /4#'8 3# .0,0/ $4#*)09%,& '0#2 *07#4% "10)&1063%;+*& HF6F#1,%/30# )#7#3%# 0, (304#1"%%.

R#9*+ ,#' "0",083%# ## "('07+/",/%8 /"# ;0)## +A+*>(#,"8.R08 *#/071( " 1(9*?' *3#' +,4(7%/(#, ($$#,%, % "('?2 %3,#4#"1 $%,(3%:. !")#*",/%# H,0.0 ## /#" ,0)&10 -( $0")#*3%2 '#"8D+'#3&>%)"8 #<# 3( 2,5 1. % "0",(/)8#, ,#$#4& /"#.0 41 1. ($4%40",# / 168 "'). 54#93%# '#*%D%3"1%# 3(-3(7#3%8 ("'. $4%)09#63%# 1 3(",08<#'+ $%"&'+) 3%1(10.0 HFF#1,( 3# *()%.

1 ? %'+CAO %&'#$F"B/ )'(',B.N -.&,$R-. ' )/%'+-. '( '+,$&'' D$#"(B'.

Page 229: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

230

! H,02 "/8-%, .0"$0*%3 50$0/%7, 8 0;4(<(:"& 1 !(' " 3(",086,#)&302 $40"&;02 0 /3#07#4#*30' $4%#'# (-3(8 !(>+ 74#-/?7(263+: -(38,0",&). Y +;#*%,#)&30 $40>+ !(" %-?"1(,& ,(1+: /0-'09630",& % / ):;0' ")+7(# *(,& '3# -3(,& $0 ,#)#F03+ %)% %3?'+*0;3?' *)8 !(" 0;4(-0'. @00;<(: !(' 30'#4( *)8 "/8-%:

")+9#;3?2 – ...*0'(>3%2 – ...'0;%)&3?2 – ...

Y A0,#) ;? 3(*#8,&"8, .0"$0*%3 50$0/%7, 3( $0)+7#3%# %-/#"6,%2 0, !(" / "('0# ;)%9(2>## /4#'8.

50-/0)&,# $09#)(,& !(' / -(1):7#3%# /"#.0 3(%)+7>#.0. R089#3( $4%"0#*%38#,"8 1 H,%' $09#)(3%8'. Y ,(19# A0,#) ;? $0*67#413+,&, 7,0 '08 ;#*3(8 *07& 07#3& 3(*##,"8 3( /0-'0930 ;0)##"104+: /",4#7+ " !('%.

50-/0)&,# ,(19# -("/%*#,#)&",/0/(,&, .0"$0*%3 50$0/%7, '0%+/#4#3%8 / /#"&'( /?"010' 1 !(' +/(9#3%%.

! 09%*(3%% 0,/#,(J",(:"& %"14#33# !(>,Q.M. @'0)#3D#/, $4#*$4%3%'(,#)&

33.2. <'+BC"55$" $F&.G"5'" - E.+,5$CD .*)$-.,D1

@.@. O+4)#,0/+, -(")+9#330'+ (*/01(,+ LO

N)+;010+/(9(#'?2 @/8,0")(/ @,(3%")(/0/%7!Q '0#'+ .)+;010'+ 3#*0+'#3%:, !? *0 "%A $04 3# "07)% /0-6

'093?' 0,1)%13+,&"8 3( '0# $4#*?*+<## $0")(3%# (0,$4(/)#30!(' -(1(-3?' " +/#*0')#3%#' 10 *3#2 3(-(*). @/8-(,&"8 9# " !(6'% %3?' 0;4(-0' ($0 ,#)#F03+ % $4.) / 3(",08<%2 '0'#3, '3# 4#6>%,#)&30 3# +*(#,"8 +9# 3( $40,89#3%% 5 *3#2.

=# ;+*#,# )% !? ,(1 ):;#-3?, 7,0;?, 3(103#D, "00;<%,& '3#,;#4#,#"& )% !? -( *#)0, %-)09#330# '30: !(' / A0*# )%7302 /",4#67% */( '#"8D( 3(-(* ($0*7#413+,0 0,$4(/%,#)#' $%"&'(, $4%'. (/,.)?

Y $03%'(: !(>+ -(38,0",& % +/(9(: !(>+ ;)(.040*3+: *#86,#)&30",&. T#' 3# '#3##, 8 3(",08,#)&30 (/30/&!) $40>+ !(" "00;6

1 ? %'+CAO %&'#$F"B. )'(',B.N -.&,$R-..

Page 230: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

231

<%,& '3# 0 "/0#' 4#>#3%% ):;?' +*0;3?' !(' 0;4(-0', % /0-6'0930 "104## – $4%3%'(8 /0 /3%'(3%# 0;",08,#)&",/( %-)09#3630.0 *#)(.

! $40,%/30' ")+7(#, 1(1 H,0 3% 0.047%,#)&30, 8 ;+*+ /?3+96*#3 %"1(,& $0**#491% + 10.06)%;0 %- !(>%A +/(9(#'?A 10))#..

@ 3#%-'#33?' $07,#3%#',N.N. M",0'%3

33.3. <'+BC"55$" $F&.G"5'" - E.+,5$CD 5$,.&'D+D

G.V. T%A030/02, 7)#3+ .040*"102 10))#.%% (*/01(,0/

C/(9(#'(8 G#))( V3(,0)&#/3(!J;4(<(:"& 1 !(' " 3(",08,#)&302 $40"&;02 0 $#4#30"# *(,?

'0#.0 4(3## 3('#7#330.0 /%-%,( 1 !(' " 25 ($4#)8 "... 3( ):;+:+*0;3+: *)8 !(" *(,+, 3(7%3(8 " 4 '(8.

J;",08,#)&",/( /?3+*%)% '#38 "40730 $01%3+,& .040* *)8 4#>#63%8 3#0,)093?A *#) ")+9#;30.0 A(4(1,#4(, % 8 $%>+ !(' +9# " *0406.%. 540"%) ;? !(" " 01(-%#2 "00;<%,& '3#, 10.*( %'#330 '? "'09#'/",4#,%,&"8 – #",#",/#330, $4%3%'(8 /0 /3%'(3%# !(>% $)(3?.

540>+ !(" ,(19# *(,& '3# -3(,&, 3# %",#7#, )% / "/8-% " $4#*6$0)(.(#'?' $#4#30"0' *(,? /",4#7% " !('% "401 .0*30",% *01+6'#3,0/, 10,04?# +9# -($40>#3? '30: / "00,/#,",/+:<%A %3",(36D%8A *)8 *01+'#3,()&30.0 $0*14#$)#3%8 "*#)1%.

@ +/(9#3%#',=.R. 5483%>3%10/, !(> $0",0833?2 1)%#3,

33.4. <'+BC"55$" $F&.G"5'" - E.+,5$CD )$+%',.,"#O(3D)"&5"&D)1

J.5. Z(,%)0/02, '(.%",4+ F%)0)0.%%

C/(9(#'(8 J)&.( 5)(,030/3(!=(",08<%' $%"&'0' 8 A0,#)( ;? $4#9*# /"#.0 -("/%*#,#)&",6

/0/(,& !(' "/0# +/(9#3%# % *4+9#"10# 4("$0)09#3%#. Y ,(19# A06,#)( ;? $40"%,& !(" 0; %"$0)3#3%% 0*302 '0#2 $40"&;?.

1 ? %'+CAO %&'#$F"B. )'(',B.N -.&,$R-. +O%&OE. W.@. ;$%.,'B$M.

Page 231: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

232

I#)0 1("(#,"8 '0#.0 "?3( !()#4%8, 10,040'+ /7#4( %"$0)3%6)0"& 8 )#,. 50 0,-?/(' $4#$0*(/(,#)#2 3(7()&302 >10)?, 10,04+:!()#4%2 $0"#<(#, +9# .0*, + 3#.0 #",& 0$4#*#)#33?# "$0"0;30",%1 %-+7#3%: %30",4(33?A 8-?10/. J*3(10, 1(1 !(', 3(/#430#, %-/#6",30, 3% 0*3( .040*"1(8 >10)( 3# $4#*0",(/)8#, +7(<%'"8 3(67()&3?A 1)(""0/ /0-'0930",#2 / %-+7#3%% /,040.0 % ,4#,&#.0 %306",4(330.0 8-?1( (/ ,0' 7%")# % -( $)(,+).

L(3## '3# *0/#)0"& " ;0)&>%' +*0/)#,/04#3%#' % 4(*0",&:+;#*%,&"8 / !(>%A 3#-(+48*3?A $#*(.0.%7#"1%A *(40/(3%8A ($0-6/0)&,# 3($0'3%,&, 7,0 !? / ,#7#3%# */+A )#, -(3%'()%"& F4(3D+-6"1%' % )(,?3&: " '0#2 *07#4&: V)#1"(3*402. Q ")0/+, @(>#3&1("#27(" +"$#>30 01(37%/(#, 8-?10/02 )%D#2).

! H,02 "/8-% 8 $40"%)( ;? !(" 4(""'0,4#,& /0-'0930",& $406/#*#3%8 .0*%730.0 D%1)( -(38,%2 $0 F4(3D+-"10'+ 8-?1+ " '0%'"?30' !()#4%#'. Y ,(19# $40"%)( ;? !(" "00;<%,& '3# "/0# '3#63%# 3( H,0, "7#,. =#0;A0*%'+: 103,(1,3+: %3F04'(D%: !? )#.103(2*#,# 3( $4%)(.(#'02 1(4,071#.

Y ;?)( ;? 4(*( $0)+7%,& 0, !(" /0-'0930 ;0)## "104?2 0,/#,.

@ .)+;01%' +/(9#3%#',V.G. B0$(,%3(

33.5. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"C, .*&"+$).55/H E.+,5/C #'J.C %$ $+$F/C %$)$*.C

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::3D+,$N,"#C+,). )/BOF*.L, $D&.,',C+N - 9.A (....... %$A$UCL ) &"P"B''...... %$**"&F-$M ) *"#"...... +$*"M+,)'"A ) &.(&"P"B''...... (.U',$M ' +$+,&.*.B'"A...9/BOF*"B(.) %$D"+%$-$',C 9.+ ) +)N(' + $D+,$N,"#C+,).A'...... %"R.#CB$E$ +)$M+,)....... $+$D$E$ J.&.-,"&....... D"($,#.E.,"#CB$E$ &$*....... )"+CA. +&$RB/A' ' (B.R',"#CB/A'...Y 'A"L $ 9.+...... %&"-&.+B/" $,(/)/...... %&'N,B$" )%"R.,#"B'"...

Page 232: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

233... ,$#C-$ %$#$F',"#CB/" $,-#'-'...... +.A/" #"+,B/" AB"B'N...9.P. *"N,"#CB$+,C...... )BOP.", AB" O).F"B'"...... )$+%&'B'A.",+N AB$L -.- %$*)'FB'R"+,)$...... +#OF', %&'A"&$A E&.F*.B+-$E$ +#OF"B'N *"#O...... )/(/).", )$ AB" %&'N(BC ' &.+%$#$F"B'"...0$EO #' N &.++R',/).,C B....... 9.P" %$B'A.B'"...... 9.PO %$A$UC...... 9.PO %$**"&F-O...... 9.P" +$*"M+,)'"...

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::Y J$,"#(.) D/ B.*"N,C+N...... B. %$#OR"B'" $, 9.+ +-$&$E$ $,)",....... B. *"M+,)"BBOL %$A$UC ) &.(&"P"B'' X,$E$ (.,&O*B"G

B'N...... B. %&$N)#"B'" %$B'A.B'N )+"M +#$FB$+,' A$"E$ %$#$G

F"B'N...... B. ,$, R,$ + 9.P'A OR.+,'"A AB" O*.+,+N B.M,' %&.)'#CG

B/M )/J$*...9/ A$F"," +)N(.,C+N +$ AB$M...... ) #LD$" O*$DB$" 9.A )&"AN...... #LD/A %&"*%$R,',"#CB/A *#N 9.+ +%$+$D$A...... -.- ,$#C-$ 9.A %$()$#N, X,$ $D+,$N,"#C+,)....... -.- ,$#C-$ O 9.+ %$N)',+N ,.-.N )$(A$FB$+,C...

Page 233: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

234

I#.). 34. <'+BC. *#A $F&.G"5'A

) &.(#'E5/" '5+,.5J'' ) E.+,5$C %$&A*-"

<'+CA. *#N $D&.U"B'N ) &.(#'RB/" 'B+,.BK'' ) R.+,B$A%$&N*-" %&'BN,$ &.(*"#N,C B. F.#$D/, (.N)#"B'N ' %&"*#$F"GB'N. <&' X,$A B.'D$#"" OB')"&+.#CB$M ' &.+%&$+,&.B"BB$MQ$&A$M %&'BN,$ +R',.,C (.N)#"B'". <$*E$,$)-. %$*$DB/J %'G+"A *$#FB. $+OU"+,)#N,C+N + +$D#L*"B'"A +#"*OLU'J $+GB$)B/J %&.)'#.

1. UU00""%%--,,))++&&)) %'+CA"BB/J (.N)#"B'M (F.#$D, %&"*#$F"GB'M) %&$'()$*',+N + +$D#L*"B'"A ,&"D$).B'M 438T 26.30G97(+ '(A. 2000 E.), %&"*SN)#N"A/J - $Q$&A#"B'L *$-OA"B,$)(+A. E#.)O 1).

9 (.E$#$)$- - ,"-+,O +#"*O",, ) (.)'+'A$+,' $, +$*"&F.GB'N %'+CA., )/B"+,' +#$)$ «V.N)#"B'"» («5.#$D.», «<&"*#$GF"B'"»). 8)"*"B'N $D .*&"+.," &.+%$#.E.L,+N B. #'+," $D/RGB/A %$&N*-$A. <"&+$B.#CB.N 'BQ$&A.K'N $ (.N)',"#" &.+G%$#.E.",+N 'B,"&).#$A B'F" +)"*"B'M $D .*&"+.," ' )-#LR.G", Q.A'#'L, 'AN, $,R"+,)$ .),$&. %'+CA., . ,.-F" .*&"+ "E$%$+,$NBB$E$ A"+,. F',"#C+,)., B. -$,$&/M +#"*O", B.%&.)G#N,C $,)",.

2. HH33%%77663377%%11 %'+CA"BB$E$ (.N)#"B'N %&"*%$#.E.", R",G-$" &.(*"#"B'" ,"-+,. B. .D(.K/. 9 %"&)$A '( B'J, )-#LR.LGU"A -#LR")OL Q$&AO#'&$)-O, -$&$,-$ '(#.E.",+N +O,C *"#..9$ ),$&$A B.'D$#"" ).FB/" $D+,$N,"#C+,). *"#. -$B-&",'('G&OL,+N. 9 ,&",C"A .D(.K" '(#.E.L,+N %&","B('' (.N)',"#N -.*&"+.,O + $DN(.,"#CB$M ++/#-$M B. %$#$F"B'N (.-$B$*.,"#CG+,). 2H '#' 'B/J B$&A.,')B$G%&.)$)/J *$-OA"B,$).

3. HH""**))%%>>11++&&)) %'+CA"BB$E$ (.N)#"B'N *$#FB$ D/,C %$*GR"&-BO,$ *"#$)/A ' -$&&"-,B/A. 5"#.,"#CB$ ,.-F", R,$D/$B$ D/#$ '(#$F"B$ ) )$(A$FB$ D$#"" -$&$,-$M Q$&A" – X,$+$-&.,', )&"AN B. $(B.-$A#"B'" + %$+#.B'"A ' O%&$+,', %$GB'A.B'" +O,' *"#..

Page 234: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

23534.1. <'+BC"55$" $F&.G"5'" - *'&"-,$&D

+&"*5"3$ DE"F5$3$ (.)"*"5'A

I%4#1,04+ "4#*3#2 >10)? U 5.. I-#49%3"1( =%9#.040*"102 0;).=.J. R+4(/&#/02

C/(9(#'(8 =033( J"%$0/3(!=(",08<%' -(8/)#3%#' 8 3('#4#3( %-/#",%,& !(" 0 ,0', 7,0 3#

$4#*$0)(.(: /30"%,& $)(,+ -( $%,(3%# / >10)&302 ",0)0/02 "/0#2*07#4%, N(/4:>%302 @/#,)(3?, +7#3%D? 5 «(» 1)(""(, /0 /,0402 %,4#,&#2 7#,/#4,% ,#1+<#.0 +7#;30.0 .0*(.

P,0 4#>#3%# 0;+")0/)#30 -(,4+*3#3%8'% '(,#4%()&30.0 A(64(1,#4(. ! ,0 9# /4#'8 8 "$#>+ !(" -(/#4%,& / ,0', 7,0 3(>( *07&$0)+7(#, $0)30D#330# *0'(>3## $%,(3%#. 540>+ %-/%3%,& -( *06",(/)#330# !(' ;#"$0102",/0.

@ +/(9#3%#',V.M. N(/4:>%3(

34.2. <'+BC"55$" $F&.G"5'" - &D-$)$*',"#O -$CCD5.#B5$M +#D4F/

=(7()&3%1+ WLP562.. !%7+.% !0)0.0*"102 0;).=.M. !("%)&10/020, V.@. I040>%302, $409%/(:<#2 $0 (*4#"+:.. !%7+.(, +). !#"#)(8, *.7, 1/.5.

C/(9(#'(8 .0"$09( !("%)&10/(!=(",08<%' -(8/)#3%#' 8 3('#4#3( /?4(-%,& !(' "/0# .)+;06

10# 3#.0*0/(3%# / "/8-% " ;#-0,/#,",/#33?' 0,30>#3%#' !(>%A$0*7%3#33?A 1 /?$0)3#3%: -(8/01 3("#)#3%8 3( +",4(3#3%# 3#$06)(*01 / 4(;0,# 1/(4,%43?A "(3,#A3%7#"1%A 10''+3%1(D%2.

T4% *38 3(-(* 8 $0*()( *#9+430'+ *%"$#,7#4+ WLP562 -(8/1+3( +",4(3#3%# ,#7% / ,+()#,# 3(>#2 1/(4,%4?. M"$0)3#3%# -(8/1%;?)0 $#4#*/%3+,0 "3(7()( 3( /,04+: $0)0/%3+ *38, ( $0,0' % /06/"# 3( ")#*+:<%2 *#3&. !"# H,0 /4#'8 /0*( $40"(7%/()("& 7#4#-,4#<%3+ / ,4+;# 3( $0) ,+()#,(.

Page 235: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

236

O(1,%7#"1% 9# $4#*",(/%,#)& !(>#2 04.(3%-(D%% – "(3,#A3%1W+710/ – 8/%)"8 3( +",4(3#3%# (/(4%% ,0)&10 "#.0*38: ;#- %3",4+6'#3,0/ % / "0",083%% "%)&30.0 ()10.0)&30.0 0$&83#3%8. @/%*#,#6)#' H,0.0 ;?)( 3(>( "0"#*1(, 1/(4,%4+ 10,0402 '?, / 103D# 1036D0/, -()%)% (## -(8/)#3%# $4%)(.(#,"8).

540>+ !(" "40730 $4%")(,& 1 3(' ,4+*0"$0"0;30.0 "(3,#A3%61(. Q40'# ,0.0, 8, /%*%'0, /?3+9*#3( ;+*+ $0,4#;0/(,& 0, !(>#204.(3%-(D%% /0-'#<#3%8 +<#4;(, 3(3#"#330.0 %3,#4&#4+ % 0,6*#)1# ,+()#,(. J7#3& 3(*#:"&, 7,0 !?, 3(103#D, $4%'#,# '#4? $0+",4(3#3%: (/(4%% – A0,8 ;? 3( 7#,/#4,?# "+,1% " '0'#3,( $0*(67% -(8/1%. ! $40,%/30' ")+7(# 8 0;4(<+"& 1 4+10/0*",/+ .040*"106.0 10''+3()&30.0 A0-82",/(, ( ,(19# / .040*"102 "+*.

@ +/(9#3%#',V.@. I040>%3(, /#,#4(3 ,4+*(

34.3. <'+BC"55$" $F&.G"5'" ) $,*"# %$ &.F$," + -#'"5,.C'

@,(4>#'+ '#3#*9#4+ (;03#3,"10.0 0,*#)(10'$(3%% «T#)#F03%86XXI»K.R. 5(30/020, (;03#3,( R.G. @%'(10/(

C/(9(#'(8 .0"$09( 5(30/(!J;4(<(:"& 1 !(' " $4#*)09#3%#' 0 /-(%'0$4%#')#'0' 4(-6

4#>#3%% /3#-($30 /0-3%1>#.0 3#*04(-+'#3%8. 50-/0)&,# 1040,10%-)09%,& 0;",08,#)&",/( *#)(.

Y 8/)8:"& 1)%#3,0' !(>#2 10'$(3%% " 308;48 2002 .0*(,(;03%4+8 %3,#43#,64#"+4" ((;03#3,"1%2 ,(4%F3?2 $)(3 4), 7,0$0*,/#49*(#,"8 *0.0/040' 3( $4#*0",(/)#3%# +")+., -(1):7#363?' '302 " 4#.%03()&3?' *%)#40' !(>#2 10'$(3%% $0 .. @0"306/?2 G04 (10$%8 *0.0/04(, ( ,(19# 10$%8 $)(,#9302 1/%,(3D%% -(%",#1>%2 '#"8D $4%)(.(:,"8).

K9#'#"8730 3# $0-*3## 29 7%")( '30: 3( (;03#3,"1%2 "7#, /306"%,"8 3#0;A0*%'(8 "+''( *)8 $0$0)3#3%8 $0")#*3#.0 % "0A4(3#3%8)&.0,30.0 ,(4%F( 3( $0)&-0/(3%# +")+.('% 10'$(3%%. J*3(10 +9#/,0402 '#"8D $0*48*, $4%",+$(8 1 4(;0,# / "#,% 16.0 %)% 26.0 7%")(,8 0;3(4+9%/(:, 7,0 $#4#*(33?# '30: 4#.%03()&30'+ *%)#4+ "4#*6",/( -(7%")8:,"8 3( '02 (;03#3,"1%2 "7#, 3#"/0#/4#'#330.

Page 236: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

237

! 4#-+)&,(,# 8 ,#48: *#3&.% ($0"10)&1+ %-6-( H,0.0 01(-?/(6:"& / 3#$4%/%)#.%40/(330' ,(4%F30' $)(3#) % /4#'8 3( /?8"3#63%# $4%7%3 3#+48*%D? % /0"",(30/)#3%# "$4(/#*)%/0",%. I%)#4'0,%/%4+#, -(*#491+ " $#4#7%")#3%# "4#*",/ ,4+*30",8'% «,#A3%67#"10.0» A(4(1,#4(. Y, 0*3(10, $0)(.(:, 7,0 4#7& %*#, 0 $40",02A()(,30",% % 3#0;8-(,#)&30",% $0 0,30>#3%: 1 1)%#3,('.

540>+ !(" $4%38,& '#4? 1 3(/#*#3%: $048*1( " -(7%")#3%#'"4#*",/ 3( '02 (;03#3,"1%2 "7#,. ! $40,%/30' ")+7(# 8 ;+*+ /?63+9*#3 4(",04.3+,& *#2",/+:<%2 *0.0/04 *0"40730.

@ +/(9#3%#',R.G. @%'(10/, (;03#3,"1%2 %3*#1" simakov.

34.4. <'+BC"55$" $F&.G"5'" ) $&3.5/ 08!

=(7()&3%1+ 1 0,*#)#3%8 '%)%D%%.040*"10.0 0,*#)( /3+,4#33%A *#).. Q%40/"1 Q()+9"102 0;).1($%,(3+ '%)%D%% !.G. Q4(:>1%3+0, =.B. B+1&830/02, $409%/(:<#2 $0 (*4#"+:.. Q%40/"1, 50"#)10/?2 $40#-*, *.12, 1/.40.

J;4(<(:"& 1 !(' " 9()0;02 3( 3#$4(/0'#43?# *#2",/%8 "0,4+*63%1( //#4#330.0 !(' 0,*#)#3%8 '%)%D%% ",(4>#.0 "#49(3,( V.M. G(.6*("(40/(, /?4(-%/>%#"8 / 3#-(10330' -(*#49(3%% % /0*/04#3%% /.040*"102 /?,4#-/%,#)& '0#.0 '+9(, G.!. B+1&830/(, 16 %:)8 "...

J,'#7()"8 *#3& 409*#3%8 '+9(. 50")# 01037(3%8 -(",0)&8,$4%'#430 / 22 7("(, 03 /?>#) 3( +)%D+ $40/0*%,& .0",#2 *0 (/,06/01-()(, .*# ;?) -(*#49(3 -( $08/)#3%# / 3#,4#-/0' "0",083%% %%-;%, 810;? -( 01(-(3%# "0$40,%/)#3%8 "0,4+*3%1(' '%)%D%%.

L+10/0*%) *#2",/%8'% $0 -(*#49(3%: 3(7()&3%1 5RN ",."#469(3, V.M. G(.*("(40/. 540>+ !(" 4(-0;4(,&"8 / H,02 "%,+(D%% %"00;<%,& '3# $%"&'#330 $0 /?>#+1(-(330'+ (*4#"+ 0 $4%38,?A /0,30>#3%% G(.*("(40/( V.M. '#4(A.

5%"&'#33?# -(8/)#3%8 "/%*#,#)#2 -(*#49(3%8 3( 4 (7#,?4#A))%",(A $4%)(.(:,"8.

@ +/(9#3%#',=.B. B+1&830/(

Page 237: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

238

I#.). 35. <'+BC.N&"(OC"

<'+CA.G&"(LA", -.- $,A"R.#$+C )$ )+,O%',"#CB$A &.(*"#"%$+$D'N, +OU"+,)"BB$ $,#'R.L,+N $, %$#OR')P'J ) B.+,$NGU"" )&"AN P'&$-$" &.+%&$+,&.B"B'" Q$&A.#'($).BB/J &"G(LA". <$+#"*B'" $&E.B'($).B/ ,.-'A $D&.($A, R,$D/ ) A.-G+'A.#CB$M +,"%"B' O%&$+,',C $D&.D$,-O +$*"&F.U"M+N ) B'J'BQ$&A.K'' %$ Q$&A.#CB/A %&'(B.-.A, )/N)#N"A/A %&' %$GA$U' +#$)GA.&-"&$) (%$#, $D&.($).B'", $%/, &.D$,/, O&$)"BC(.&.D$,B$M %#.,/ ' ,.%.).

<&' %$*$DB$A +%$+$D" '(#$F"B'N (. %"&"RB"A (%$*R.+ *$G)$#CB$ *#'BB/A) Q.-,$) D/).", %&$D#"A.,'RB$ &.(E#N*",CR"#$)"R"+-'M $D#'- +$'+-.,"#N. Z,. %&$D#"A. +,.B$)',+N#"E-$ %&"$*$#'A$M, "+#' '+%$#C($).,C *#N -$B,.-,. + %$,"BGK'.#CB/A &.D$,$*.,"#"A %'+CA$G&"(LA" – ,$, R,$ ,&.*'K'G$BB$ (OF" B. %&$,NF"B'" AB$E'J *"+N,'#",'M) $D$(B.R.",+N,"&A'B$A «curriculum vitae» '#' CV.

UU##""..))++++""##33??44 ""00""%%--,,))++&&:: %'+CA.G&"(LA" N)#N",+N *$G+,.,$RB$ +,&$E$" +$D#L*"B'" )+"J Q$&A.#CB/J ,&"D$).B'M,%&"*SN)#N"A/J - $Q$&A#"B'L *"#$)/J %'+"A.

<'+CA$G&"(LA" 'A"", (.E$#$)$- - ,"-+,O («2"(LA"») '#'*G.D(.K, ) -$,$&/M )-#LR.",+N B.'D$#"" (B.R'A.N %"&+$GB.#CB.N 'BQ$&A.K'N $ +$'+-.,"#" ).-.B+'' (Q.A'#'N, 'AN,$,R"+,)$, )$(&.+, – -$#'R"+,)$ %$#B/J #",, ,'% ' )'* $D&.($G).B'N D"( O-.(.B'N B.'A"B$).B'N )O(., . ,.-F" $+B$)B/"+)"*"B'N $ -).#'Q'-.K'' – %$+#"*B'" 2–3 (.B'A."A/" +$G'+-.,"#"A *$#FB$+,').

8 ,"A, R,$D/ %&')#"RC )B'A.B'" .*&"+.,. - +)$"AO %$+#.GB'L, .),$& A$F", )/B"+,' ) )"&JBLL +,&$-O (B.* (.E$#$)G-$A) '#' ) -$#$B,',O# -&.,-$" O-.(.B'" $ "E$ ,"A" (+A. *.#"").

HH33%%77663377%%11 $$&&##??--1188%%))''44--)) %&"*%$#.E.", B.#'R'" ) ,"-+,"%$+#.B'N *)OJGR",/&"J .D(.K"), ) -$,$&/J %$+#"*$).,"#CB$ '(G#.E.L,+N +)"*"B'N $ +$'+-.,"#" (B.R'B.N + B.'D$#"" ).FB/J).

HH""**))%%>>11++&&)) %'+CA.G&"(LA" *$#FB$ D/,C )/+,&$"B$ ,.-'A$D&.($A, R,$D/ $,&.F"BB/" ) ,"-+," %&$Q"++'$B.#CB/" ' *"#$G)/" -.R"+,). +$'+-.,"#N:

Page 238: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2391) )/().#' 'B,"&"+ O %$,"BK'.#CB$E$ &.D$,$*.,"#N;2) OD"*'#' "E$ ) ,$A, R,$ + X,'A -.B*'*.,$A $%&"*"#"BB$ +,$G

', 'A",C *"#$;3) %$DO*'#' )+,O%',C ) -$B,.-, + X,'A -.B*'*.,$A + ,"A,

R,$D/ %&'E#.+',C "E$ B. +$D"+"*$).B'".3+B$)B/" &"-$A"B*.K'' %$ %$*E$,$)-" +$*"&F.B'N %'+CG

A.G&"(LA" '(#$F"B/ B. &'+. 8:

!/*(6*:% &%'()%*+,-$$.( .(+7(0(6'% /(+%&4,*$5 .$/8),E&%32)%:

1. 5%>%,# 1040,10 % 8"30, 0,*(/(8 $4#*$07,#3%# 3(%;0)##/(9302 %3F04'(D%%, 0;E#1,%/30 $4#*",(/)8:<#2 /(" / 3(%;0)##/?.0*30' "/#,#.

2. !?*#)%,# / "0*#49(3%% $#4"03()&3+: % 103,(1,3+: %36F04'(D%:, $0'#",%/ ## / 0,*#)&3?# (;-(D?.

3. M-)(.(2,# %3F04'(D%: 0 "#;# $0")#*0/(,#)&30 – )%;0 /A4030)0.%7#"10', )%;0 / F+31D%03()&30' $048*1# ($0")#*3%24#10'#3*+#,"8 "0%"1(,#)8' " '()?' 0$?,0' $4(1,%7#"102 4(;06,?, 3($4%'#4, ",+*#3,('.

4. J"30/3+: 7(",& "0*#49(3%8 $0"/8,%,# 0$%"(3%: 0$?,("/0#2 4(;0,?, $0 /0-'0930",%, $0*40;30'+, *#,()&30'+.

5. I0$0)3%,#)&3+: %3F04'(D%: 0 "/0%A $40F#""%03()&3?A% )%73?A 1(7#",/(A 0,4(9(2,# / 3#"10)&1%A ")0/(A " 1):7#/?'"'?")0/?' -3(7#3%#'.

6. 5%>%,# / %"14#33#2 % *4+9#):;302 '(3#4# – ,#' "('?'/? "+'##,# *0$0)3%,#)&30 4("$0)09%,& 1 "#;# $0,#3D%()&30.04(;0,0*(,#)8.

L%". 8.

Page 239: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

24035.1. <&'C"& -&.,-$3$ %'+BC.N&"(OC" (C'5'N&"(OC")

!3%'(3%: 4+10/0*",/( 10'$(3%% «@06TKB»$4% 4(""'0,4#3%% "0%"1(,#)#2 3( $0-%D%::.()(#*$' &B'(6(+$0%15 .( PR, 3,)%/0$0%18 &B'(6(+$0%E

15 .( /6535) / ("#%/06%**(/082.

R%3%64#-:'#

RCLVTJ!V N()%'( !(.%,0/3(, 28, //0 ,#A3%7.@#14#,(4&, 0F%"6'#3#*9#4, $0'0<3%1 4+10/0*%,#)8 10'$(6

3%% ($40/(2*#4( %3,#43#,6+")+.).

J$?, 4(;0,?, %'#:<%2 0,30>#3%# 1 /(1(3"%%:1997–99 – "#14#,(4&6'(>%3%",1(, "#14#,(4&, "#14#,(4&64#6

F#4#3, +$4(/)#3%8 JVJ «\+*0/06H)#1,40"/8-&» (..\+*0/0 B#63%3.4. 0;).). T#A3%7#"10# %"$0)3#3%# *01+'#3,0/ 3( $%>+<#2 '(6>%31# % 5Q, /#*#3%# *#)0$40%-/0*",/(, $)(3%40/(3%# 4(;07#.0*38 4+10/0*%,#)8, 0;#"$#7#3%# "0/#<(3%2 % $#4#.0/040/, 0;#"6$#7#3%# $4%#'( $0"#,%,#)#2 / 0F%"#.

1999–2000 – "#14#,(4&64#F#4#3,, 0F%"6'#3#*9#4 SVJ«M3,#46"#4/%"» (.. N(,7%3( B#3%3.4. 0;).). J4.(3%-(D%8 4(;0,?0F%"( (/ $0*7%3#3%% – 4 "0,4+*3%1(), 04.(3%-(D%0330# % %3F046'(D%0330# 0;#"$#7#3%# *#8,#)&30",% 4+10/0*%,#)8 / 0F%"# % -(#.0 $4#*#)('%.

2001 – 3(",./4#'8 – 0F%"6'#3#*9#4, $0'0<3%1 4+10/0*%,#6)8 10'$(3%% «Q0''+3%1(D%033?# "%",#'?6XXI» (.. @65#,#4;+4.).J;#"$#7#3%# %3F04'(D%0330.0 0;'#3(, "$%74(2,%3., +$4(/)#367#"1%2 103"(),%3..

540F#""%03()&3?# % )%73?# 1(7#",/(:V3.).8-. 4(-.0/043?2 % $%"&'#33?2, M3,#43#,, 5Q.!?"01(8 4(;0,0"$0"0;30",&, 0;+7(#'0",&, 10''+3%1(;#)&6

30",&.L#10'#3*(D%% " $4#93%A '#", 4(;0,? %'#:,"8 % '0.+, ;?,&

$4#*0",(/)#3?.I)8 "/8-%:,#)#F03 – (812) 235640644 (" 9 *0 17), (812) 554690697

(" 18 *0 21);E6mail – [email protected].

@ +/(9#3%#',N.!. R+4(,0/(

Page 240: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

24135.2. <&'C"& &.()"&5D,$3$ %'+BC.N&"(OC"

Q "/#*#3%: 4+10/0*",/( 10'$(3%% «=%9;%-3#"13%.(»$4% 4(""'0,4#3%% "0%"1(,#)#2 3( /(1(3"%::O%+,'0(& 2&$+$I%/'(F $ 7B),*$0,&*(F 1$0%&,0B&:

@0%"1(,#)&: V3*4#2 V)#1"##/%7 \+)10/, 34 .0*(, 0;4(-0/(3%#/?">## .+'(3%,(430#, 0$?, 4(;0,? $0 "$#D%()&30",% – 8 )#,.

Q03,(1,3(8 %3F04'(D%8: ,#)#F03?: (312) 55632610 (4(;.),34643643 (*0'.). E6mail: [email protected].

C/(9(#'?# .0"$0*(!Y 0;4(<(:"& 1 !(' / "/8-% " 0$+;)%10/(33?' 3( "(2,# !(>#2

10'$(3%% 0;E8/)#3%#' 0 $4%.)(>#3%% 3( 4(;0,+ 4#*(1,04( :4%6*%7#"102 % .+'(3%,(4302 )%,#4(,+4?. 50-/0)&,# $4#*)09%,& !('"/0% +")+.%.

! 1991 01037%) F%)0)0.%7#"1%2 N04&10/"1%2 .0"+*(4",/#363?2 +3%/#4"%,#, $0 "$#D%()&30",% «4+""1%2 8-?1 % )%,#4(,+4(».=#$40*0)9%,#)&30# /4#'8 (/ 1992 ..) $4#$0*(/() / "4#*3#2 >106)# 4+""1+: )%,#4(,+4+. ! $#4%0* " 1993 $0 1995 .0* $0",0833024(;0,? 3# %'#) – 4(;0,() 3( /4#'#3302 0"30/# / 10''#47#"10'0;4(-0/(,#)&30' D#3,4# ..Q%3#>'( =%9#.040*"102 0;). 4#$#,%6,040' 4+""10.0 8-?1( % )%,#4(,+4?.

! 3(",08<## /4#'8 8 3( $40,89#3%% 3 )#, 4(;0,(: / 1(7#",/#4#*(1,04( / %-*(,#)&",/# «I#6:4#». @ 1999 $0 2000 .0* 8 "0,4+*63%7() " H,%' 9# %-*(,#)&",/0' 3( /4#'#3302 0"30/# / 1(7#",/#')(*>#.0 4#*(1,04(. J"30/3?# /%*? /?$0)38#'?A '30: / %-*(6,#)&",/# 4(;0,:

() $#4/(8 % /,04(8 4#*(1,+4( 4+10$%"#2 13%. $0 :4%*%7#"102% .+'(3%,(4302 ,#'(,%1# (10''#3,(4%% 1 304'(,%/306$4(/0/?'(1,(' LO / 0;)(",% ,4+*0/0.0 $4(/(, H10)0.%%, 4#1)('?, *#)0/(8,+7#;3(8 % "$4(/073(8 )%,#4(,+4( $0 "0D%0)0.%%, 4%,04%1#, $"%A06)0.%% +$4(/)#3%8 % ;%-3#"();

;) .)+;01(8 4#*(1,+4( $#4#/0*302 )%,#4(,+4? (" 3#'.) $0'(41#,%3.+ % '(41#,%3.0/?' 10''+3%1(D%8' (Z##)#3, V)&,6'(33, Z,4%11#4);

/) 10'$)#1,(D%8 % ",4+1,+4%-(D%8 4+10$%"#2: 4+;4%1(D%8 0"630/30.0 "0*#49(3%8, 3($%"(3%# ,#1",0/ (330,(D%2, F04'%40/(63%# "$%"1( )%,#4(,+4?, $4%/8-1( %)):",4(,%/30.0 '(,#4%()();

.) /3#"#3%# $4(/1% / H)#1,4033?2 '(1#,, 4(-'#,1( '(1#,( *)8/#4",()&<%1(;

*) 4(;0,( " (/,04('% / $40D#""# «*0/0*1%» 4+10$%"#2.

Page 241: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

242

L(3##, " 1996 $0 1998 .0*, 4(;0,() / 1(7#",/# 1044#1,04( %')(*>#.0 4#*(1,04( / %-*(,#)&",/# «V4,#)&6$4%3,». !?$0)38)")#*+:<%# /%*? 4(;0,:

() 1044#1,+4( 4+10$%"#2 (;+'(9302);;) /3#"#3%# $4(/1% / H)#1,4033+: /#4"%: (3(;04) 4+10$%"%;/) /?7%,1( 4+10$%"% $0")# /3#"#3%8 $4(/1%;.) $#4/(8 4#*(1,+4( 4+10$%"#2 (/ ;+'(930' % H)#1,40330'

/%*#).

50 0,-?/(' 10))#. 4("$0)(.(: *0",(,073?'% *)8 /?$0)3#3%80;8-(330",#2 4#*(1,04( -3(3%8'% -(1030*(,#)&",/( LO (/ ,.7. S(6103( LO 0 4#1)('#, T4+*0/0.0 10*#1"( LO, $4(/0/?A 0"30/ 0;#"6$#7#3%8 ;#-0$("30",% ;%-3#"(, 304'(,%/306'#,0*%7#"1%A (1,0/$0 /0$40"(' *01+'#3,0/#*#3%8 % *01+'#3,(D%0330.0 0;#"$#7#63%8 +$4(/)#3%8).

@401% % 1(7#",/0 /?$0)3#3%8 -(*(3%2 .(4(3,%4+:. J;)(*(: /?6"0102 4(;0,0"$0"0;30",&:, >%401%' 14+.0-040'. @$0"0;#3 ;?",40$#4#1):7(,&"8 " 0*302 ,#'? 3( *4+.+:. M'#: A040>%# 3(/?1% 4(;06,? " 10'$&:,#43?'% $40.4(''('% (MS Windows69[/2000/R#/[L,MS Office, Pagemaker67.0, MS Internet Explorer).

50 A(4(1,#4+ "$010#3, $4%/#,)%/. C/)#1(:"& %1#;(302, F%,63#""0'.

L#10'#3*(D%% " $4#93%A '#", 4(;0,? $4%)(.(:.

@ +/(9#3%#',V.V. \+)10/

35.3. 2"-$C"5*D"C/" K$&CD#'&$)-' *#A %'+"CN&"(OC"

CC.. UU##++""((++55)) 00""%%--77,,&&%%""((66&&::T$AO, -$E$ X,$ -.+.",+N...9B'A.B'L &O-$)$*+,). -$A%.B''...9B'A.B'L -.*&$)$E$ .E"B,+,)....9B'A.B'L &"-&O,'BE$)$M -$A%.B''...9B'A.B'L +#OFD/ ,&O*$O+,&$M+,). ' (.BN,$+,' B.+"G

#"B'N...9.P" $DSN)#"B'" $ B.MA" B. &.D$,O...... (.'B,"&"+$).#$ A"BN +)$"M %"&+%"-,')B$+,CL...... %&')#"-#$ A"BN -.- +%"K'.#'+,. ) X,$M $D#.+,'...

Page 242: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

243... %$DO*'#$ A"BN $D&.,',C+N - ).A, B" $,-#.*/).N *"#$ )

*$#E'M NU'-...... +,.#$ %&'R'B$M A$"E$ %'+CA"BB$E$ $D&.U"B'N - 9.A...

3 ).-.B+'' N O(B.# $, EGB...., -$,$&/M N)#N",+N ... ).P"M-$A%.B''...

3 9.P"A %&"*#$F"B'' N O(B.#, %$+",') +.M, -$A%.B''...9.P" $DSN)#"B'" $ %&'E#.P"B'' +$'+-.,"#"M B. %$('G

K'L... N %&$R',.# )...0B" %$&"-$A"B*$).#' $D&.,',C+N - 9.A )...

Y J$,"# D/ %&"*#$F',C 9.A +)$' O+#OE'...Y OD"F*"B, R,$ +A$EO D/,C %$#"("B 9.P"M -$A%.B''...<$#.E.L, R,$ N A$E D/ $-.(.,C 9.P"M $&E.B'(.K'' %$A$UC

) -.R"+,)"...!OA.L, R,$ AB" +#"*O", %$%/,.,C+N (.BN,C X,O ).-.B+'L,

%$+-$#C-O...

0$'A %$+#"*B'A A"+,$A &.D$,/ D/#...., E*" N &.D$,.# ) -.GR"+,)"...

2.B"" N &.D$,.# ) ... (,.AG,$, ,"AG,$)...!$ X,$E$ N +$,&O*B'R.# + -$A%.B'"M... , E*" &.D$,.#...

(,"AG,$);8&.(O %$+#" $-$BR.B'N )O(. N O+,&$'#+N B. &.D$,O ) (,O*.G

,$, ,"AG,$).0$'A' $+B$)B/A' $DN(.BB$+,NA' D/#$...9 -&OE A$'J $DN(.BB$+,"M )J$*'#$...Y (.B'A.#+N (,"AG,$ ' ,"AG,$ – O-.(.,C -$B-&",B$)...Y )/%$#BN# +#"*OLUOL &.D$,O...

JJ.. MM""$$"",,++&&33)),,??++55)) 00""%%--77,,&&%%""((66&&::8)$'A' B.'D$#"" K"BB/A' %&$Q"++'$B.#CB/A' ' #'RB/G

A' -.R"+,).A' N +R',.L +#"*OLU'"...Y ,.-F" J$,"# D/ $D&.,',C 9.P" )B'A.B'" B. +#"*OLU'"

+)$' %&$Q"++'$B.#CB/" ' #'RB/" -.R"+,)....

Y D/# D/ '+-#LR',"#CB$ &.* %$#OR',C $, 9.+ +$$DU"B'" $,GB$+',"#CB$...

Page 243: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2440B" D/ *$+,.)'#$ D$#CP$" O*$)$#C+,)'" %$#OR',C $, 9.+

%&'E#.P"B'" B. +$D"+"*$).B'"...Y + E$,$)B$+,CL $,)"RO B. 'B,"&"+OLU'" 9.+ )$%&$+/...0B" DO*", %&'N,B$ )+,&",',C+N + 9.A' ) #LD$" O*$DB$"

9.A )&"AN...

9/ A$F"," +)N(.,C+N +$ AB$M %$ ,"#"Q$BO '#' X#"-,&$BGB$M %$R,"...

9$, B$A"&. ,"#"Q$B$) ' EGmail .*&"+, %$ -$,$&/A 9.A %&$GU" )+"E$ +)N(.,C+N +$ AB$M...

* * *9 ,&",C"A &.(*"#" -B'E' &.++A.,&').L,+N B"-$,$&/" *&OG

E'" +%$+$D/ %'+CA"BB$M *"#$)$M -$AAOB'-.K'', ,"+B$ %"&"G%#",.LU'"+N + ,&.*'K'$BB$M %"&"%'+-$M, . ,.-F" &"-$A"BG*.K'' %$ "" +$)"&P"B+,)$).B'L. 7.*""A+N, +$*"&F.B'" (.G-#LR',"#CB/J E#.) $-.F",+N *#N O).F."A/J R',.,"#"M %$G(B.).,"#CB/A ' %$#"(B/A – %&"F*" )+"E$, + %&.-,'R"+-$M,$R-' (&"B'N.

Page 244: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2.(*"# 3.<&$E'" +%$+$F/ )"*"5'A

*"#$)$M %"&"%'+-'

I#.). 36.6$$FG"5'A V#"-,&$55$M %$E,/ (ENmail)

36.1. 7FG'" +)"*"5'A $F V#"-,&$55$M %$E," ' ENmailN+$$FG"5'AH

0/ B" +#OR.MB$ %&"*#.E."A R',.,"#NA %&'+,O%',C - &.+G+A$,&"B'L (.-#LR',"#CB$E$ &.(*"#. %$+$D'N 'A"BB$ + X#"-G,&$BB$M %$R,/. Z,$ *$+,'F"B'" B.ORB$G,"JB'R"+-$E$ %&$GE&"++. ) $D#.+,' -$A%CL,"&B/J -$AAOB'-.K'M OF" %&$RB$)$P#$ ) &$++'M+-OL *"#$)OL %&.-,'-O.

!.BB.N R.+,C -B'E' B" 'A"", K"#CL B.OR',C B.P'J R',.G,"#"M ,"JB'R"+-'A .(.A $D&.U"B'N + X#"-,&$BB$M %$R,$M.2"RC (*"+C %$M*", %&"F*" )+"E$ $ +%"K'Q'-" X#"-,&$BB/J*"#$)/J %'+"A – +,&O-,O&B$M, +$*"&F.,"#CB$M ' +,'#'+,'GR"+-$M. T"A B" A"B"", %&'+,O%.N - &.++A$,&"B'L %"&"R'+G#"BB/J $+$D"BB$+,"M, B"$DJ$*'A$ +-.(.,C B"+-$#C-$ +#$) $,$A, R,$ %&"*+,.)#N", +$D$M X#"-,&$BB.N %$R,. (-.- +&"*+,)$-$AAOB'-.K'') ' -.- $D"+%"R',C B.'D$#CPOL XQQ"-,')G

Page 245: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

246B$+,C X#"-,&$BB$M *"#$)$M %"&"%'+-'. 9 B.+,$NU"" )&"ANX#"-,&$BB.N %$R,. (EGmail) N)#N",+N B.'D$#"" %$%O#N&B$M'B,"&B",GO+#OE$M.

3+B$)B/A %&"'AOU"+,)$A X#"-,&$BB$M %$R,/ N)#N",+NA$A"B,.#CB.N E.&.B,'&$).BB.N *$+,.)-. .*&"+.,O %$R,' B"$GE&.B'R"BB$E$ -$#'R"+,). 'BQ$&A.K'', %&'R"A B" ,$#C-$ ,"-G+,$)$M, B$ ' E&.Q'R"+-$M, ()O-$)$M ' ,.*.

:U" $*B'A, B" A"B"" +OU"+,)"BB/A %&"'AOU"+,)$A X#"-G,&$BB$M %$R,/ N)#NL,+N "" D"+%#.,B$+,C – .),$& %'+CA. '"E$ %$#OR.,"#C %#.,N, ,$#C-$ (. %$#C($).B'" 6B,"&B",$A. 7.G-$B"K, *#N $,%&.)-' X#"-,&$BB$E$ *"#$)$E$ %'+CA. B" BOF"B%$+&"*B'- ) #'K" $D/RB$M %$R,/ '#' +#OFD/ -O&C"&+-$M *$G+,.)-' – *$+,.,$RB$ -$A%CL,"&., %$*+$"*'B"BB$E$ - 6B,"&GB",O ' +$$,)",+,)OLU"E$ %&$E&.AAB$E$ $D"+%"R"B'N.

>%$A'B.B'" ) -.R"+,)" E#.)B$E$ %&"'AOU"+,). X#"-,&$BGB$M %$R,/ "" $%"&.,')B$+,' B" +#OR.MB$. <"&"+/#-. 'BQ$&GA.K'' $, $*B$E$ EGmailG.D$B"B,. - *&OE$AO %&$'+J$*', ) &"GF'A" &".#CB$E$ )&"A"B'. <&' X,$A %'+CA$ – ) +#OR." )&"GA"BB$E$ $,+O,+,)'N .*&"+.,. – DO*", $F'*.,C "E$ ) «%$R,$G)$A NU'-"» +,$#C-$, +-$#C-$ %$,&"DO",+N, ' -.R"+,)$ 'BQ$&GA.K'' $, X,$E$ B'+-$#C-$ B" %$+,&.*.",.

7"+$AB"BB/A %&"'AOU"+,)$A X#"-,&$BB$M %$R,/ N)#N",G+N ' ,$, R,$ *$+,O% - X,$M O+#OE" (*$+,O% - «%$R,$)$AO NU'-O»)A$FB$ %$#OR',C + #LD$E$ -$A%CL,"&., %$*+$"*'B"BB$E$ -6B,"&B",O. <"&"R'+#"BB/" %#L+/ X#"-,&$BB$M %$R,/ *"#.GL, )"*"B'" *"#$)$M %"&"%'+-' '+-#LR',"#CB$ O*$DB/A, %$G)/P.L, "" XQQ"-,')B$+,C. > X#"-,&$BB$M %$R,/ "+,C ' B"-$G,$&/" B"*$+,.,-', . 'A"BB$:

1) $DA"B X#"-,&$BB/A' %'+CA.A' K"#'-$A ' %$#B$+,CL(.)'+', $, -.R"+,). O+#OE 'B,"&B",G%&$).M*"&. ' %&$%O+-GB$M +%$+$DB$+,' ,"#"Q$BB$M #'B''. :+#' X,$ -.R"+,)$ B"GO*$)#",)$&',"#CB$, ).A, +-$&"" )+"E$, $R"BC +-$&$ B" (.J$GR",+N %$#C($).,C+N B" ,$#C-$ X#"-,&$BB$M %$R,$M, B$ ' 6BG,"&B",$A;

2) +OU"+,)$).B'" &.A$RB/J $E&.B'R"B'M B. $DS"A %"&"G+/#."A$M 'BQ$&A.K''. ?.- %&.)'#$, X,' $E&.B'R"B'N (.*.",'B,"&B",G%&$).M*"&, O-.(/).N, -.-$E$ $DS"A. «%$R,$)/MNU'-» $B %&"*$+,.)#N", ) &.+%$&NF"B'" L("&. (%$#C($).,"G

Page 246: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

247#N) D"+%#.,B$. 3D/RB$ X,$, $DS"A +$+,.)#N", *$ 10 A"E.D.M,.9%&$R"A, -.- +)'*","#C+,)O", %&.-,'-. )"*"B'N X#"-,&$BB$M%"&"%'+-', ) D$#CP'B+,)" +#OR.") X,$E$ )%$#B" *$+,.,$RB$;

3) "+#' ).P «%$R,$)/M NU'-» (.BN, OF" %$+,O%')P'A'&.B"" %'+CA.A', ,$ %$+,O%#"B'" %$+#"*OLU"M -$&&"+%$BG*"BK'' +,.B$)',+N B")$(A$FB/A *$ ,"J %$&, %$-. )/ B" $+G)$D$*'," *#N X,$E$ +$$,)",+,)OLU'M $DS"A;

4) )A"+," + X#"-,&$BB/A' %'+CA.A' ) ).P «%$R,$)/MNU'-», ' +#"*$).,"#CB$, ' ) ).P -$A%CL,"& A$EO, %&$B'-BO,C)'&O+/;

5) X#"-,&$BB/" %'+CA., DO*OR' $,%&.)#"BB/A', B")$(A$FGB$ )$()&.,',C. Z,$ $+$D"BB$ B"%&'N,B$ ) ,$A +#OR.", "+#'%'+CA$ %$ $P'D-" $,%&.)'#$+C B" - ,$AO .*&"+.,O (+A. *.#"").

36.2. W,$ 5D45$ (5.,B -.4*$CD DE.+,5'-D V#"-,&$55$M %"&"%'+-'

T$,, -,$ J$,N D/ &.( )$+%$#C($).#+N X#"-,&$BB$M %$R,$M,B"+$AB"BB$, $K"B'# +%$#B. "" %$#$F',"#CB/" -.R"+,).. 3*GB.-$ X,$ )$)+" B" $(B.R.",, R,$ %&$K"++ $DU"B'N %$+&"*+,)$AEGmail )+"E*. %&$,"-.", D"( %&$D#"A. !#N ,$E$, R,$D/ '(D"GF.,C 'J, OR.+,B'-O X#"-,&$BB$M %"&"%'+-' +#"*O", +$D#LG*.,C B"+-$#C-$ B"+#$FB/J %&.)'#.

1. HH""99%%11++::FF33)) 66""++00&&**))++AA&&11,,??++""##33??. 7'-,$, -&$A" ).+, B"*$#F"B 'A",C *$+,O%. - ).P"AO «%$R,$)$AO NU'-O». !"&F',") ,.MB" %.&$#C, +#OF.U'M *#N *$+,O%. - X#"-,&$BB$M %"&"%'G+-", )"*OU"M+N $, ).P"E$ 'A"B', ' - -$&&"+%$B*"BK'', %$+,OG%.LU"M B. ).P" 'AN.

:+#' )/ (.A",'#' R,$G,$ B"#.*B$", B"A"*#"BB$ +A"B',"%.&$#C, . %&' B"$DJ$*'A$+,' – ' .*&"+ X#"-,&$BB$M %$R,/,B" (.D/) %&' X,$A &.($+#.,C +)$'A %.&,B"&.A +$$,)",+,)OLGU"" O)"*$A#"B'".

2. UU22%%11>>**11FF33)) ##((""FF ««$$""<<33""((55FF ::;;&&66»» ""33 %%))66,,11--++""22"" ««--7788##""%%11»» – ,.B. +%.A.. !$D',C+N X,$E$ A$FB$, O+,.B$)') X#"-G,&$BB/" Q'#C,&/, %&"*O+A$,&"BB/" %&$E&.AA$MGD&.O("&$A*#N &.D$,/ + 6B,"&B",$A. ?&$A" ,$E$, B" +%"P'," +$$DU.,C+)$M X#"-,&$BB/M .*&"+ )+"A %$*&N*. <$**"&F').M," 'B,"&GB",G+)N(C ,$#C-$ + ,"A', -,$ +$+,$', + ).A' ) %$+,$NBB/J *"G#$)/J '#' *&OF"+-'J $,B$P"B'NJ. 9 %&$,')B$A +#OR." )/

Page 247: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

248)+-$&" &'+-O"," $DB.&OF',C ) +)$"A «%$R,$)$A NU'-"» +$G$DU"B'N $, %$+,$&$BB'J #'K, $,BL*C B" *$+,.)#NLU'" ).A&.*$+,'.

3. HH""**))%%>>&&33)) (( $$""%%::**66)) 66++&&2277 BB,,))6633%%""++++5599 11**%%))##""((. Z,$$+$D"BB$ ).FB$ ) ,"J +#OR.NJ, -$E*. ).A B"$DJ$*'A$ $+OU"G+,)',C K'&-O#N&BOL &.++/#-O -.-$MG#'D$ 'BQ$&A.K''. 8#"G*'," (. ,"A, R,$D/ '( .*&"+B$M -B'E' +)$")&"A"BB$ O*.#N#'+C+)"*"B'N $ ,"J, -,$ OF" %"&"+,.# %$ ,"A '#' 'B/A %&'R'B.A%$**"&F').,C + ).A' $,B$P"B'N () ,$A R'+#" ' %$ EGmail).

9B$+N ) .*&"+BOL -B'EO B$)OL (.%'+C, $+$D"BB$ ,U.,"#CGB$ %&$)"&NM," B.%'+.B'" EGmailG.*&"+.. 9 +#OR." $P'D-' ).GP" +$$DU"B'" %&$+,$ B" *$D"&",+N *$ .*&"+.,., R,$ A$F",E&$(',C ) &N*" +#OR.") +"&C"(B/A' B"%&'N,B$+,NA', B.'GA"BCP"" '( -$,$&/J – ,U",B$" $F'*.B'" $,)",B$E$ X#"-G,&$BB$E$ %'+CA..

4. DD''..))2211FF33)) $$))%%))##55,,1133?? $$"" BB,,))6633%%""++++""FF $$""<<33)) 66""++00&&88**))++AA&&11,,??++7744 &&++00""%%--11AA&&44. 7" (.D/).M," $ )$(A$FB/J $P'DG-.J %&' O-.(.B'' .*&"+. (B. $+B$)" *.BB/J -B'E' .*&"+$) '#'%&' ))$*" )&ORBOL). <$AB'," ,.-F", R,$ ) A'&$)$M %.O,'B".-,')B$ &.D$,.L, J.-"&/. 6BQ$&A.K'L (.-&/,$E$ J.&.-,"&.#ORP" )+"E$ $,%&.)#N,C $D/RB/A (.-.(B/A %'+CA$A '#' +$G$DU.,C %&' #'RB$M )+,&"R".

9.FBOL $%"&.,')BOL 'BQ$&A.K'L $,-&/,$E$ J.&.-,"G&.– B.%&'A"&, $ %&"*+,$NU"M )+,&"R" + .*&"+.,$A – B.%&.)G#NM," + %&$+CD$M %$*,)"&*',C %$#OR"B'" '#' +$$DU.M," #'RGB$, '#' %$ ,"#"Q$BO.

5. ==11%%11++)))) 22""33""((??33)) 33))66##33 BB,,))6633%%""++++""22"" $$&&##??--11. !#N "E$))$*. ) +$$,)",+,)OLU"" %$#" EGmailG+$$DU"B'N )$)+" B" $DNG(.,"#CB$ %$*-#LR.,C+N - 6B,"&B",O – A$FB$ +*"#.,C X,$ '%&' %$A$U' $D/RB$E$ ,"-+,$)$E$ &"*.-,$&., %$+#" R"E$ %"&"GB"+,' ,"-+, %O,"A -$%'&$).B'N ' )+,.)-' '( DOQ"&. %.AN,'.

6(D"E.M," %&$+,&.BB/J X#"-,&$BB/J %'+"A – B" (.D/G).M,", R,$ X,$ $%"&.,')B/M )'* *"#$)$M -$AAOB'-.K''. !$G%$#B',"#CBOL 'BQ$&A.K'L )/+/#.M," .*&"+.,O ,.B. %&'#$GF"BB/A Q.M#$A (-+,.,', ) +#OR." + $,%&.)-$M '($D&.F"B'M '()O-$) X,$ "*'B+,)"BB.N )$(A$FB$+,C %"&"%&.)',C 'J %$ B.G(B.R"B'L).

Page 248: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

24936.3. W,$ 5D45$ (5.,B .),$&D V#"-,&$55$3$ %'+BC.8%"K'.#CB/" &"-$A"B*.K'' "+,C ' *#N $,%&.)',"#"M

EGmailG+$$DU"B'M. 3B' +)$*N,+N - +#"*OLU"AO:1) %"&"* $,%&.)-$M $DN(.,"#CB$ "U" &.( %&$)"&NM," .*&"+,

%$ -$,$&$AO )/ B.A"&"B/ )/+#.,C X#"-,&$BB$" %'+CA$;2) )+"E*. (.%$#BNM," E&.QO «T"A.» («Subject») ) $-B" %&$G

E&.AA/ *#N &.D$,/ + X#"-,&$BB$M %$R,$M;3) %&$)"&NM," *.,O $,%&.)-' X#"-,&$BB$E$ %'+CA., $+$G

D"BB$, "+#' )/ ++/#.","+C B. B"" ) +$*"&F.B'' – B" *$)"&NMG,"+C )+"K"#$ -$A%CL,"&B$AO -.#"B*.&L, +A$,&'," 'B$E*. 'B. $D/RB/M -.#"B*.&C;

4) B" '+%$#C(OM," %&$%'+B/" DO-)/ *#N B.D$&. $,*"#CB/J+#$) '#' %&"*#$F"B'M – )A"+,$ X,$E$ )/ A$F"," O)"#'R',C&.(A"& $,$D&.F."A$E$ P&'Q,.;

5) ) B"$DJ$*'A/J +#OR.NJ '+%$#C(OM," +A.M#'-' ' «+",'-",» –+,.)P'" $DU"%&'BN,/A' +$-&.U"B'N. <&' X,$A )/ *$#FB/ D/,CO)"&"B/, R,$ '+%$#C($).BB/" ).A' ) %'+CA" +$-&.U"B'N DO*O,%&.)'#CB$ %$BN,/ .*&"+.,$A;

6) '+%$#C(OM," OB')"&+.#CB/" -$*'&$)-'. Z,$ %$()$#','(D"F.,C ).P"AO .*&"+.,O B"%&'N,B$+,"M + «B"R',."A$+,CL»%&'+#.BB$E$ +$$DU"B'N. 9 ,"J +#OR.NJ, -$E*. )/ B" O)"&"B/,R,$ .*&"+., +.A$+,$N,"#CB$ )/D"&", BOFBOL -$*'&$)-O,A$FB$ O-.(.,C "" B.'A"B$).B'" ) ,"A" %'+CA., B.%&'A"&,win1251. 9 B.'D$#"" D"()/J$*B/J +#OR.NJ B.D'&.M," ,"-+, #.G,'B+-'A' DO-).A' '#' %'P'," %$G.BE#'M+-';

7) %'P'," -$&$R" ', %$ )$(A$FB$+,', N+B"". ["A -$&$R"+$$DU"B'", ,"A A"BCP" "E$ $DS"A, ,"A %&$U" "E$ %$#OR',C '%&$R',.,C, ,"A #"ER" B. B"E$ $,)",',C. 6+%$#C(OM," ,.A, E*"X,$ )$(A$FB$, +,.B*.&,BOL %$*%'+C, *$D.)#N"AOL - $+B$)B$GAO ,"-+,O .),$A.,'R"+-' () )'*" P.D#$B.);

8) $D#"ER.M," +,'#C '(#$F"B'N. <$AB',", R,$ Q$&A.#CB$+G,' *"#.L, Z< B""+,"+,)"BB$M ' - ,$AO F" (.,NE').L, %&$K"++"E$ %$*E$,$)-' ' R,"B'N;

9) +$J&.BNM," -$%'' B.'D$#"" ).FB/J +$$DU"B'M – ) )'*"Q.M#. '#' &.+%"R.,-'. <&' +#OR." )/ +A$F"," B. B'J +$+#.,C+N;

10) %"&"* $,%&.)-$M "U" &.( )B'A.,"#CB$ %&$R',.M," ,"-+,+$$DU"B'N – %$AB',", R,$ «)"&BO,C» "E$ '( )'&,O.#CB$E$ %&$+,G&.B+,). )/ OF" B" +A$F",".

Page 249: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

25036.4. W,$ 5D45$ (5.,B .*&"+.,D V#"-,&$55$3$ %'+BC.7"+-$#C-$ +%"K'.#CB/J &"-$A"B*.K'M .),$& %&'D"&"E '

*#N .*&"+.,$) EGmailG%$+#.B'M:1) B'-$E*. B" %/,.M,"+C %&$R',.,C *"#$)/" %'+CA., O)"*$A#"G

B'" $ %$+,O%#"B'' -$,$&/J )BOP.", ).A %$*$(&"B'N. ;ORP" )+"GE$ +&.(O F" OB'R,$F.,C 'J )$ '(D"F.B'" )+,&"R' + )'&O+.A' 'ROF'A' ,.MB.A'. <$+#" $,%&.)-' %$*$DB$E$ +$$DU"B'N ) -$&('GBO -$A%CL,"&. B" (.DO*C," $R'+,',C ' -$&('BO;

2) "+#' )/ )+"G,.-' +#OR.MB$ $,-&/#' ROF$" X#"-,&$BB$"%'+CA$, $,%&.)#"BB$" ).A %$ $P'D-", B" R',.M," "E$, . ,.-F"OB'R,$FC,". <$AB',", R,$ ' )/ +.A' B" (.+,&.J$).B/ $, %$G*$DB/J B"%&'N,B$+,"M;

3) B. %$+,O%')P'" X#"-,&$BB/" %'+CA., ,&"DOLU'" $,G)",., &".E'&OM," +&.(O. :+#' %$ -.-'AG,$ %&'R'B.A X,$ B"G)$(A$FB$, O)"*$AC," $ %$#OR"B'' %'+CA. "E$ .),$&. ' +$$DGU',", R,$ $,)",',", -.- ,$#C-$ O ).+ %$N)',+N *#N X,$E$ )$(GA$FB$+,C;

4) B. %'+CA., -$,$&/" )/ B" A$F"," %&$R',.,C '(G(. %&$GD#"A + -$*'&$)-$M, B"A"*#"BB$ $,%&.)#NM," -$&$,-$" +,.BG*.&,B$" O)"*$A#"B'" $D X,$A, B.%'+.BB$" #.,'B+-'A' DO-).GA' '#' %$G.BE#'M+-';

5) )B$+'," .*&"+ .),$&. %$+#.B'N ) .*&"+BOL -B'EO ,$#C-$) ,$A +#OR.", "+#' B.A"&"B/ %$**"&F').,C + X,'A R"#$)"-$A%$+,$NBB/" -$B,.-,/;

6) )$ )+"J +#OR.NJ $,)"R.M," -$&$,-$ ' %$ +OU"+,)O. Z,'A)/ +D"&"F"," ' +)$" )&"AN, ' )&"AN ).P"E$ *"#$)$E$ %.&,B"G&.. ?+,.,', %&' $,)",.J '+%$#C(OM," ,$, F" )'* -$*'&$)-', -$G,$&/M D/# '+%$#C($).B .),$&$A %$#OR"BB$E$ ).A' %'+CA.;

7) ) B"$DJ$*'A/J +#OR.NJ )-#LR.M," ) +$*"&F.B'" $,)",.' ,"-+, %$#OR"BB$E$ ).A' %'+CA.. Z,$ O%&$+,', %&$K"*O&O $(GB.-$A#"B'N + ).P'A %$+#.B'"A;

8) %'+CA., B. -$,$&/" )/ B" O%$#B$A$R"B/ (B"-$A%"G,"B,B/) $,)",',C, %"&".*&"+$)/).M," %$ B.(B.R"B'L, '+G%$#C(ON *#N X,$E$ +,.B*.&,BOL )$(A$FB$+,C %&$E&.AAB$E$$D"+%"R"B'N;

9) %'+CA., %$#OR"BB/" ).A', B$ %$ ,"A '#' 'B/A %&'R'GB.A $+,.)#"BB/" D"( $,)",., &.+%&"*"#NM," %$ ,"A.,'R"+-'A%.%-.A;

Page 250: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

25110) +)$")&"A"BB$ O*.#NM," '( «%$R,$)$E$ NU'-.» )+L %&$G

+A$,&"BBOL ).A' -$&&"+%$B*"BK'L. 9 X,$A +#OR." ).A B"E&$(', +,$#-B$)"B'" + %&$D#"A$M «)B"(.%B$E$» %"&"%$#B"GB'N «%$R,$)$E$ NU'-.».

I#.). 37. SMSN+$$FG"5'A

8 &.()','"A O+#OE A$D'#CB$M ,"#"Q$B'' O OR.+,B'-$) *"G#$)$M %"&"%'+-' %$N)'#.+C )$(A$FB$+,C $+OU"+,)#N,C A"FG*O +$D$M $DA"B $R"BC -$&$,-'A' – B" D$#"" 160 +'A)$#$),)-#LR.N %&$D"#/ A"F*O +#$).A' – ,"-+,$)/A' +$$DU"B'NGA'. Z,' +$$DU"B'N %$#OR'#' +$-&.U"BB$" $D$(B.R"B'" SMS(Short Messages Service, .BE#., ,.". DO-).#CB$ – +#OFD. -$&$,G-'J +$$DU"B'M).

SMSG,"JB$#$E'N %$N)'#.+C B. +)", D$#"" 10 #", B.(.* D#.GE$*.&N O+'#'NA -$A%.B'' Vodafone ' O+%"#. (.)$").,C %$ )+"GAO A'&O B"A.#$" -$#'R"+,)$ %$-#$BB'-$), %&"F*" )+"E$ ) *"G#$)$M +&"*", E*" B.'D$#"" .-,')B$ '+%$#C(OL,+N ) B.+,$NU"")&"AN A$D'#CB/" +&"*+,). +)N('. 3,%&.)-. SMSG+$$DU"B'MA$F", $+OU"+,)#N,C+N -.- + %"&+$B.#CB$E$ -$A%CL,"&. ,.- 'B"%$+&"*+,)"BB$ + A$D'#CB$E$ ,"#"Q$B. B. *&OE$M A$D'#CGB/M ,"#"Q$B.

SMSG+$$DU"B'N A$EO, '+%$#C($).,C+N -.- *#N )/%$#B"GB'N +.A$+,$N,"#CB$M -$AAOB'-.K'$BB$M QOB-K'' A"F*O.D$B"B,.A' A$D'#CB/J ,"#"Q$B$), ,.- ' *#N $%"&.,')B$E$ *$G%$#B"B'N (O,$RB"B'N) 'BQ$&A.K'', %"&"*.BB$M %&' %$A$U',&.*'K'$BB/J +&"*+,) *"#$)$E$ $DU"B'N. 9 D$#CP'B+,)" +#OGR.") %$*$DB/" +$$DU"B'N B" +$*"&F., $DN(.,"#CB/" *#N ,&.G*'K'$BB/J *"#$)/J %'+"A +#OF"DB/" R.+,' +$*"&F.B'N.

8&"*B"" )&"AN %"&"*.R' SMSG+$$DU"B'N, -.- %&.)'#$, B"%&")/P.", 10 +"-OB*. [.U" )+"E$ + 'J %$A$UCL %"&"*.L, K'GQ&$)/" *.BB/", -&.,-OL ' B.'D$#"" +OU"+,)"BBOL 'BQ$&A.GK'L $D $%&"*"#"BB/J Q.-,.J ' +$D/,'NJ ' ,.%. 3+$D"BB$+,CL,"-+,$)/J +$$DU"B'M, %"&"+/#."A/J %$ +&"*+,).A A$D'#CB$M,"#"Q$B'', N)#N",+N .-,')B$" '+%$#C($).B'" +$-&.U"B'M *#N

Page 251: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

252$D$(B.R"B'N B.'D$#"" &.+%&$+,&.B"BB/J +#$)$+$R",.B'M ''*'$A.,'R"+-'J )/&.F"B'M. <"&"R"BC B"-$,$&/J '( B'J %&'G)"*"B B. &'+. 9.

=*71(53:I*,5 ,""&%6$,0B&, !"(3*,I%*$%AAMOF 50 "+,% *#)(

AFK =#, 3( '#",#AFAIK =("10)&10 '3# %-/#",30ASAP Q(1 '0930 "104##BBL !#43+"& $0-9#BBS !#43+"& "1040BRB @#27(" /#43+"&BTW Q",(,%CU 501(, +/%*%'"8F2F =(#*%3#, " .)(-+ 3( .)(-

FOCL 5(*(: "0 "'#A+FYA Q /(>#'+ +*0/0)&",/%:FYI Q /(>#'+ "/#*#3%:

IMO 50 '0#'+ '3#3%:IOW M3?'% ")0/('%

IWBNI G?)0 ;? -*040/0, #")% ;?KIS =# $4%3%'(2 ;)%-10 1 "#4*D+LOL @ ):;0/&:NP G#- $40;)#'

NRN J,/#, 3# 0;8-(,#)#3OTOH @ *4+.02 ",0403?

RFC K<# /0$40"? #",&?RTFM 5#4#7%,(2 4+10/0*",/0TNX @$("%;0TIA S(4(3## ;)(.0*(4:

WOBTAM 5+",(8 ,4(,( /4#'#3% % *#3#.WB R%)0",% $40"%'

WRT @ +/(9#3%#'911 @40730 3+93( ,/08 $0'0<&*** ]#)+:

L%". 9. 5#4#7#3& 3(%;0)## 4("$40",4(3#33?A / SMS6$#4#$%"1# "014(<#3%2

Page 252: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

253

I#.). 38. 8'(',5/" -.&,$E-'

38.1. TD5-J'$5.#B5$" 5.(5.E"5'" )'(',5/H -.&,$E"-, 'H $+5$)5/" )'*/

<&"*%$#.E.L,, R,$ )'(',B.N -.&,$R-. )%"&)/" %$N)'#.+C )$H&.BK'' ) XVII +,$#",''. <&$'+J$F*"B'" B.().B'N )'(',B$M-.&,$R-' ,"+B$ +)N(.B$ + Q&.BKO(+-'A F" +#$)$A «visite» –«)'(',», ,.". %$+"U"B'" + $%&"*"#"BB$M, -.- %&.)'#$, *"#$)$MK"#CL. 9 2$++'L )'(',B/" -.&,$R-' %$%.#' )$ )&"A"B. K.&+,G)$).B'N :-.,"&'B/ II '( Q&.BKO(+-$E$ %&'*)$&B$E$ X,'-",. '%"&)$B.R.#CB$ %&"*B.(B.R.#'+C #'PC *#N «%$+"U"B'M, B.)"U"GB'M (B.-$A/J %$ $D/R.L, D"( B.*$DB$+,'»1.

7"+A$,&N B. DO&B$" &.()','" -$AAOB'-.K'$BB/J ,"JB$G#$E'M, )'(',B/" -.&,$R-' ' ) B.R.#" B$)$E$ ,/+NR"#",'N B")/E#N*N, .B.J&$B'(A$A. @$#"" ,$E$, "+#' E$)$&',C $ 2$++'',,$ (*"+C )'(',-' %"&"F').L, %$*#'BB/M &"B"++.B+, R,$ $DO+G#$)#"B$, -$B"RB$, %&"F*" )+"E$ %&'R'B.A' +$K'.#CB$GX-$B$GA'R"+-$E$ J.&.-,"&. () +)"," %&$*$#F.LU'J+N &/B$RB/J%&"$D&.($).B'M).

<$-.(.,"#CB$, R,$ ' QOB-K'$B.#CB$" «&/B$RB$"» B.(B.GR"B'" )'(',B$M -.&,$R-' – %&"*+,.)#"B'" %.&,B"&$) %$ D'(GB"+O ) %&$K"++" *"#$)/J -$B,.-,$) – $+,.#$+C B"'(A"BB/A.9'(',B.N -.&,$R-. %$G%&"FB"AO B"(.A"B'A. %&' (B.-$A+,G).J, . ,.-F" %&' O-&"%#"B'' ' &.()','' )(.'A$$,B$P"B'M.9'(',-. A$F", )/+,O%.,C ,.-F" ) -.R"+,)" +&"*+,).:

.) (.$RB$E$ (B.-$A+,).;D) &"-$A"B*.K'' (%&"*+,.)#"B'N) *&OE$E$ R"#$)"-.;)) $%"&.,')B$E$ 'BQ$&A'&$).B'N;E) %&$N)#"B'N (B.-$) )B'A.B'N ' O).F"B'N.7.-$B"K, )'(',B.N -.&,$R-. A$F", '+%$#C($).,C+N ,.-F"

' -.- %&'#$F"B'" - B"-$,$&/A )'*.A *"#$)/J %'+"A (+A. &.GB""). 9 B.+,$NU"" )&"AN B.'D$#"" P'&$-$" &.+%&$+,&.B"B'"' $D&.U"B'" %$#OR'#' ,&' )'*. )'(',B/J -.&,$R"-:

.) %"&+$B.#CB.N )'(',B.N -.&,$R-. (OB')"&+.#CB.N);1 !.#C 9.6. T$#-$)/M +#$).&C F')$E$ )"#'-$&O++-$E$ N(/-.: TT. 1–4. –

0.: 2O++-'M N(/-, 1989. – T.1. – +.204.

Page 253: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

254D) %"&+$B.#CB.N *"#$).N -.&,$R-. (,.B. %"&+$B.# D'(B"+G

-.&*);)) %"&+$B.#CB.N %&"*+,.)',"#C+-.N -.&,$R-. (-.&,$R-. R.G

+,B$E$ #'K.).7.RB"A 'A"BB$ + %$+#"*B"M, ' )$, %$R"AO. @@%%))**##3311((&&88

33)),,??##6611:: 6611%%33""<<6611 %&.-,'R"+-' B" '+%$#C(O",+N *#N $+OU"G+,)#"B'N *"#$)/J -$B,.-,$) ' %&"*B.(B.R"B. *#N )&OR"B'N#'K.A, + -$,$&/A' $D#.*.,"#C )'(',-' B" +)N(.B %.&,B"&+-'GA' $,B$P"B'NA'. 8-$&"", X,$ -.&,$R-. *#N #L*"M '( +)$"E$«*$A.PB"E$ -&OE.» – *&O("M *$A., &$*+,)"BB'-$), . ,.-F"*#N ,"J, -,$ )+,&",'#+N $D#.*.,"#L )'(',-' %$ +,"R"B'L F'G,"M+-'J $D+,$N,"#C+,) (B.%&'A"&, ) %$"(*-", B. $,*/J" ' ,.%.).

<&"*+,.)',"#C+-.N -.&,$R-. B" B"+", B. +"D" *"#$)$M 'BGQ$&A.K''. 7. B"M, -.- %&.)'#$, $,&.F"B/ Q.A'#'N, 'AN ' $,GR"+,)$ )#.*"#CK., . ,.-F" B$A"& B"+#OF"DB$E$ ,"#"Q$B. ' .*G&"+ $%N,CG,.-' B"+#OF"DB$E$ .*&"+. X#"-,&$BB$M %$R,/. 9B"-$,$&/J +#OR.NJ B. %$*$DB/J -.&,$R-.J %$A"U.",+N ' .*G&"+ %$+,$NBB$E$ A"+,. F',"#C+,). "" $D#.*.,"#N. 3+$D"BB$+G,CL $Q$&A#"B'N %&"*+,.)',"#C+-$M -.&,$R-' N)#N",+N $,+O,G+,)'" B. B"M -.-'JG#'D$ '($D&.F"B'M (-.- E$)$&',+N, (. B"GB.*$DB$+,CL).

7.'D$#CP'M 'B,"&"+ *#N *"#$)/J #L*"M %&"*+,.)#N",$$))%%##""++11,,??++11:: **)),,""((11:: 6611%%33""<<6611. T.-.N -.&,$R-., -.- X,$ +#"G*O", '( B.().B'N, %&"*B.(B.R"B. 'A"BB$ *#N .-,')B$E$ %&'GA"B"B'N ) %&$K"++" *"#$)/J -$B,.-,$). Z,$ – +&"*+,)$ -$AGAOB'-.K'$BB$E$ )(.'A$*"M+,)'N + *"#$)/A' %.&,B"&.A' '-$##"E.A' %$ &.D$,".

<"&+$B.#CB.N *"#$).N -.&,$R-. B"+", B. +"D" 'BQ$&A.GK'L +OEOD$ *"#$)$E$ J.&.-,"&., . 'A"BB$:

.) -&.,-OL $Q'K'.#CBOL 'BQ$&A.K'L $D $&E.B'(.K''(%&"*%&'N,'', OR&"F*"B''), -$,$&OL %&"*+,.)#N", "" $D#.G*.,"#C;

D) %"&+$B.#CBOL 'BQ$&A.K'L $ )#.*"#CK" (Q.A'#'L,'AN, $,R"+,)$);

)) 'BQ$&A.K'L $ B.'A"B$).B'' *$#FB$+,', +%"K'.#CB$A'#' %$R",B$A ().B'' )#.*"#CK. )'(',-';

E) -$B,.-,BOL 'BQ$&A.K'L (B$A"&. +#OF"DB/J ,"#"Q$GB$), ) ,$A R'+#" A$D'#CB/J, B$A"&. Q.-+$), ,"#"-+$), EGmail

Page 254: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

255.*&"+ (,.B. URL), .*&"+ 'B,"&B",G&"+O&+. – -$&%$&.,')B$E$ '%"&+$B.#CB$E$) (HTTPG.*&"+);

*) 'BQ$&A.K'L $ +#OF"DB$A %$R,$)$A .*&"+" )#.*"#CK.)'(',-'.

?&$A" ,$E$, B. %"&+$B.#CB/J *"#$)/J -.&,$R-.J, -.- %&.G)'#$, %$A"U.",+N +'A)$#'-. $&E.B'(.K'', -$,$&OL %&"*+,.)G#N", $D#.*.,"#C )'(',-'. 7. )(E#N* .),$&., A"+,$, -$,$&$" (.GB'A.", XAD#"A. '#' #$E$,'%, D/#$ D/ K"#"+$$D&.(B"" '+%$#CG($).,C *#N &.(A"U"B'N ,"-+,$)$M 'BQ$&A.K'', . '($D&.F"GB'N + +'A)$#'-$M &.(A"U.,C B. *"#$)/J -.&,$R-.J +$$,)",+,G)OLU"M $&E.B'(.K'' – ,.B. -$&%$&XM, D'(B"+G-.&* – -$,$G&/" %&' B"$DJ$*'A$+,' )&OR.L,+N %.&,B"&O $,*"#CB$ '#')A"+," + %"&+$B.#CB$M *"#$)$M -.&,$R-$M.

0B$E$ +%$&$) )/(/).", '+%$#C($).B'" $D$&$,B$M +,$&$B/%"&+$B.#CB$M *"#$)$M -.&,$R-'. 9 '*".#" $B. *$#FB. $+,.).,CG+N R'+,$M ' '+%$#C($).,C+N *#N $Q$&A#"B'N -&.,-'J %'+CA"BGB/J +$$DU"B'M (+A. *.#""). V.A",'A, R,$ *)O+,$&$BB'" )'(',G-' (,.". (.%$#B"BB/" 'BQ$&A.K'"M + $D"'J +,$&$B) #'P.L, 'J)#.*"#CK") ).FB$E$ +&"*+,). $%"&.,')B$M -$AAOB'-.K''.

7. )(E#N* .),$&., X,$ B" +$)+"A %&.)'#CB$. 8#"*O", )$(*"&GF').,C+N $, &.(A"U"B'N B. $D$&$,B$M +,$&$B" )'(',-' %$G),$&B$E$ $,$D&.F"B'N 'BQ$&A.K'', B$ OF" B. 'B$+,&.BB$AN(/-" () X,$A +#OR.", -+,.,', )"+CA. (.,&O*B',"#CB$ $%&"*"G#',C, R,$ F" +R',.,C «#'K$A» )'(',-'). :U" A"B"" OA"+,B/A)/E#N*', %$%/,-. %$A"+,',C B. $D$&$," )'(',-' &"-#.AO O+#OE$&E.B'(.K'', -$,$&OL 'A"", R"+,C %&"*+,.)#N,C $D#.*.,"#C%"&+$B.#CB$M *"#$)$M -.&,$R-'. !#N X,$M K"#' +OU"+,)O",-$&%$&.,')B.N )'(',-. (+A. )/P").

[,$ -.+.",+N 77++&&(())%%##11,,??++5599 ((&&''&&33++5599 6611%%33""<<))66, ,$ $B')%$#B" $%&.)*/).L, +)$" %&"*B.(B.R"B'" %&' '+%$#C($).GB'' #L*CA' ,.B. +)$D$*B/J %&$Q"++'M, O -$,$&/J (.R.+,OLB", B"$DJ$*'A$+,' ) &.(*"#"B'' %$A"U."A$M B. )'(',-" 'BGQ$&A.K'' B. «*$A.PBLL» ' «&.D$ROL», %$+-$#C-O $B' )%$#GB" A$EO, &.D$,.,C *$A. ' ,.A F" %&'B'A.,C E$+,"M.

>B')"&+.#CB/" )'(',B/" -.&,$R-' B" +#"*O", %"&"E&OGF.,C 'BQ$&A.K'"M. !#N ,$E$, R,$D/ %$*R"&-BO,C P'&$,O%&"*B.(B.R"B'N ,.-$M )'(',-', &"-$A"B*O",+N %$A"+,',C B."" %$)"&JB$+,' ' ,"-+,, ' '($D&.F"B'" (B.%&'A"&, ,.- '#'

Page 255: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

256'B.R" O-.(/).LU"" B. J.&.-,"& %&$Q"++'$B.#CB/J O+,&"AG#"B'M "" $D#.*.,"#N). <"&+$B.#CBOL 'BQ$&A.K'L ()+" ," F"Q.'.$.) A$FB$ *$%$#B',C +)"*"B'NA' $D $*B$A '( B.'D$#""%&"*%$R,',"#CB/J *#N )#.*"#CK. )'(',-' +&"*+,) -$AAOB'G-.K'' – B$A"&$A ,"#"Q$B., EGmail .*&"+$A '#' ++/#-$M B.*$A.PBLL 'B,"&B",G+,&.B'R-O.

38.2. 7+$F"55$+,' $K$&C#"5'A )'(',5/H -.&,$E"-<&$*$#F.N &.(E$)$& $ )'(',B/J -.&,$R-.J, -.- $ +&"*+,G

)" *"#$)$M () ,$A R'+#" %'+CA"BB$M) -$AAOB'-.K'', -$+B"AG+N *.#"" $+$D"BB$+,"M 'J $Q$&A#"B'N. <&' X,$A %$+,.&."A+N$+,.)',C (. +-$D-.A' D"+-$B"RB/" &.++OF*"B'N $D 'B*')'*OG.#CB/J X+,",'R"+-'J %&'+,&.+,'NJ. <$+A$,&'A B. )$%&$+ +%&.-,'R"+-$M ,$R-' (&"B'N. 9$, $+B$)B/" &"-$A"B*.K'' B.X,$, +R",.

1. 2.(A"&. >B'Q'K'&$).BB/M ($DU"%&'BN,/M, B$ B'E*",)%&$R"A, B" (.-&"%#"BB/M *$-OA"B,.#CB$) &.(A"& )'(',B/J-.&,$R"- – 50 B. 90 () *&OE$A ).&'.B," – 52 B. 74) AA.

2. 7$+',"#C. 3+B$). – ,$B-'M -.&,$B '#' %#$,B.N DOA.E.)/+$-$E$ -.R"+,). +)",#/J ,$B$).

3. \)",$)$" $Q$&A#"B'" – %&"*%$R,',"#CB"" $*B$,$BB$",$+B$).BB$" B. E.&A$B'RB$A +$R",.B'' )(.'A$*$%$#BNLU'JK)",$) (B.%&'A"&, E$#OD$E$ ' +'B"E$, ,&.)NB$E$ ' J)$MB$E$,%O&%O&B$E$ ' D$&*$)$E$ ' ,.*.). H$B )+"E*. *$#F"B D/,C +)",G#"" B.R"&,.B'N P&'Q,..

?#.++'R"+-'M ).&'.B, – +'B'M (Q'$#",$)/M) P&'Q, B.D"#$A Q$B" (R"&B/M P&'Q, )/E#N*', ,&.O&B$ ' - ,$AO F"B")$#CB$ «B.A"-.",» B. ,$, R,$ X,. )'(',-. %$N)'#.+C B.+)", '(G%$* -+"&$-+. '#' #.("&B$E$ %&'B,"&.).

4. ^&'Q, – %&NA$M, + R",-'A' $R"&,.B'NA' DO-). H.A'G#'L )#.*"#CK. $D/RB$ %'PO, %&$%'+B/A' DO-).A'. Z#"A"BG,/ )"&+,-' – %$#OF'&B$" B.R"&,.B'", &.(&N*-., %$*R"&-').GB'" – -.- %&.)'#$, B" '+%$#C(OL,+N. 2.(A"& P&'Q,. %$*D'G&.",+N + ,.-'A &.+R",$A, R,$D/, + $*B$M +,$&$B/, $D"+%"R',CO*$D+,)$ %&' R,"B'' ,"-+,. () ,$A R'+#" ' ) O+#$)'NJ OA"&"BGB$E$ $+)"U"B'N), . + *&OE$M, &.(A"+,',C B. )'(',B$M -.&,$RG-" A.-+'A.#CB$" B"$DJ$*'A$" -$#'R"+,)$ 'BQ$&A.K'' $ "")#.*"#CK".

Page 256: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2575. 6+%$#C($).B'" E&.Q'-'. <&'"A#"A$ + '()"+,B/A' $E&.G

B'R"B'NA' – )+"G,.-' E#.)BOL 'BQ$&A.K'$BBOL &$#C %&'G().B )/%$#BN,C ,"-+,. 2.(A"& %$A"U"BB$E$ B. )'(',-" #$E$G,'%. '#' XAD#"A/ *$#F"B D/,C J$&$P$ &.(#'R'A, B$ %&'X,$A A'B'A'('&$).B. ?.- ).&'.B, *$%O+,'A$ %&'A"B"B'"Q$B$)$E$ &'+OB-..

6. <&$R'" X#"A"B,/ $Q$&A#"B'N. 9 %$+#"*B"" )&"AN )+"R.U" *#N $Q$&A#"B'N )'(',$- '+%$#C(O",+N ,'+B"B'", . ,.-GF" E$#$E&.AA/. 3+B$)B$" B.(B.R"B'" X,'J +&"*+,) – %$*G,)"&F*"B'" %$*#'BB$+,' )'(',-', %&'*.B'" "M *$%$#B',"#CGB$E$ )"+. ) E#.(.J .*&"+.,. (%$+-$#C-O '(E$,$)#"B'" ,.-'J )'G(',B/J -.&,$R"- $DJ$*',+N *$&$F" $D/RB$E$).

8#"*O", %$*&$DB"" $+,.B$)',C+N B. $+$D"BB$+,NJ &.+%$#$GF"B'N B.*%'+"M B. )'(',B$M -.&,$R-" $,B$+',"#CB$ *&OE *&OE..7. X,$, +R", +OU"+,)OL, B"-$,$&/" $DU"%&'BN,/" %&.)'#.,-$,$&/J K"#"+$$D&.(B$ %&'*"&F').,C+N. T.-, Q.A'#'N, 'AN '$,R"+,)$ )#.*"#CK. $D/RB$ %"R.,.",+N ) )"&JB"M K"B,&.#CB$MR.+,' )'(',B$M -.&,$R-' ) *)" +,&$-' (Q.A'#'N – ) )"&JB"M).7.'A"B$).B'" "E$ *$#FB$+,' – D$#"" A"#-'A P&'Q,$A – %$*+,&$-$M + 'A"B"A ' $,R"+,)$A. W*&"+ $&E.B'(.K'' O-.(/).",+N) #")$A B'FB"A OE#O )'(',B$M -.&,$R-'. 7$A"& ,"#"Q$B., ,"#"GQ.-+., X#"-,&$BB$M %$R,/ – ) B'FB"A %&.)$A.

9.FB/A )+%$A$E.,"#CB/A .-+"++O.&$A )'(',B$M -.&,$RG-' N)#N",+N ##$$))AA&&11,,??++55FF 66""++(())%%33 **,,:: ((&&''&&33""66. ?.&,$R-',)&OR."A/" R"&"( ,&",C'J #'K ('#' %&'#.E."A/" - %$*.&-.A '%&.), %&'BN,$ )-#.*/).,C ) -$B)"&,/ +$$,)",+,)OLU"E$ &.(GA"&. D"#$E$ (+)",#$E$) ,$B.. ?.&,$R-', %&'#.E."A/" - *"#$G)/A %'+CA.A, %"&"+/#.L,+N D"( -$B)"&,. ' $D/RB$ )-#.*/).GL,+N )BO,&C %'+CA., + ,"A, R,$D/ .*&"+., A$E +&.(O F" )(N,C"" ) &O-'.

7.*%'+C B. -$B)"&," – Q.A'#'N ' 'B'K'.#/ )#.*"#CK. –*"#.",+N $, &O-' ANE-'A -.&.B*.P$A ((. '+-#LR"B'"A %"GR.#CB/J %$)$*$) *#N )'(',., B.%&'A"&, -$E*. -.&,$R-. %&'#.GE.",+N - %$J$&$BB$AO )"B-O).

?$B)"&, + )'(',B$M -.&,$R-$M B" (.-#"').",+N (. '+-#LGR"B'"A +#OR."), -$E*. B.*%'+C B. +.A$M )'(',-" (+ $D$&$,.'#' ) 'B$A +)$D$*B$A A"+,") B$+', +OEOD$ #'RB/M ('B,'AGB/M) '#' -$BQ'*"BK'.#CB/M J.&.-,"&.

Page 257: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2589 $*'B -$B)"&, A$EO, D/,C )#$F"B/ )'(',B/" -.&,$R-'

*#N B"+-$#C-'J #'K. 9 X,$A +#OR." ) #")$A )"&JB"A OE#O -.FG*$M -.&,$R-' -.&.B*.P$A '#' &OR-$M %'P",+N Q.A'#'N #'K.,-$,$&$AO $B. .*&"+$).B.. 9 $*B$A -$B)"&," B. 'AN $*B$E$ #'GK. A$EO, D/,C %$+#.B/ )'(',-' $, &.(B/J #'K.

3,A",'A ) (.-#LR"B'", R,$ +$ )-O+$A $Q$&A#"BB.N )'G(',B.N -.&,$R-., -.- %&.)'#$, )/*"#N",+N +&"*' .B.#$E$) B"+,$#C-$ «&$+-$PCL» '+%$#C($).BB/J *#N "" $Q$&A#"B'N JOG*$F"+,)"BB/J +&"*+,), +-$#C-$ $,B$+',"#CB$ +)$D$*B/A&.+%$#$F"B'"A )+"J X#"A"B,$) +$*"&F.B'N – B.+,$#C-$+)$D$*B/A, R,$ *#N "" )#.*"#CK. B" +$+,.)#N", $+$D$E$ ,&O*.B.%'+.,C B. "" #'K")$M +,$&$B" B"+-$#C-$ DO-) '#' K'Q&(B.%&'A"&, B$A"& *$%$#B',"#CB$E$ ,"#"Q$B., 'AN +"-&",.&GP' ' %&.).

38.3. <$&A*$- .*&"+$).5'A )'(',5/H -.&,$E"-?.- +)'*","#C+,)O", *"#$).N %&.-,'-., R.U" )+"E$ )'(',G

B/" -.&,$R-' )&OR.L, #'RB$, %"&"*.L, R"&"( ,&",C'J #'K '#'%"&"+/#.L, %$ %$R," )A"+," + *"#$)/A %'+CA$A (D.B*"&$#CL,%$*.&$RB$M %$+/#-$M ' ,.%.).

<&' #'RB$A )&OR"B'' ) *"#$)$A X,'-"," *"M+,)O", %&'BGK'% %"&)$$R"&"*B$+,'. 8$E#.+B$ X,$AO %&'BK'%O )$ )&"AN(B.-$A+,). %"&)/A )&OR.", +)$L -.&,$R-O ,$,, R"M &.BE(*$#FB$+,B$" %$#$F"B'") B'F", '#' R"#$)"- A"B"" '()"+,GB/M. :+#' +$K'.#CB/M +,.,O+ %.&,B"&$) %&'A"&B$ &.)B/M, ,$%"&)/A %&"*#.E.", )'(',BOL -.&,$R-O A#.*P'M %$ )$(&.+,O.:+#' F" ' *$#FB$+,C, ' )$(&.+, $D$'J $*'B.-$)/, ,$ %"&)/A$D/RB$ )&OR.", )'(',BOL -.&,$R-O ,$,, -,$ D$#"" ) X,$A (.G'B,"&"+$).B.

8 *&OE$M +,$&$B/, )+"E*. %"&)/A' +)$' )'(',B/" -.&,$RG-' )&OR.", %&'B'A.LU.N +,$&$B.. 6B/A' +#$).A', "+#' )/)%"&)/" %&'B'A."," B$)$E$ (B.-$A$E$ O +"DN ) $Q'+" ('#' *$GA.), ,$ 'A"BB$ )/ ' )&OR."," E$+,L )'(',-O. :+#' F" )/ %&'G+O,+,)O"," B. %&'"A" ) -.R"+,)" E$+,N, ,$ DO*C," E$,$)/ - ,$GAO, R,$D/ D"( %&$A"*#"B'N )&OR',C +)$L )'(',-O J$(N'BO A"G&$%&'N,'N – B$ ,$#C-$ %$+#" ,$E$, -.- )/ %$#OR'," $, B"E$"E$ +$D+,)"BBOL. <&' X,$A B" %&'BN,$ )/&.F.,C D#.E$*.&GB$+,C '#' 'B/" RO)+,). – *$+,.,$RB$ +#"E-. %$-#$B',C+N

Page 258: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

259'#', ) -&.MB"A +#OR.", $E&.B'R',C+N +,.B*.&,B/A ' -&.,-'A«@#.E$*.&L».

<&' %"&)$A %$+"U"B'' -.-$MG#'D$ $&E.B'(.K'' (*$#FB$G+,B$E$ #'K.) )'(',B.N -.&,$R-. A$F", D/,C )&OR"B. ) $Q'+",&",C"AO #'KO – +"-&",.&L (%$A$UB'-O) – *#N %$+#"*OLGU"M %"&"*.R' +$$,)",+,)OLU"AO *$#FB$+,B$AO #'KO. V.A"G,'A, R,$ X,$, %&'"A +%$+$D"B B" ,$#C-$ %&')#"RC )B'A.B'"+"-&",.&N - ).P"M %"&+$B", B$ ' )$ AB$E'J +#OR.NJ %$)/+',C).P' P.B+/ B. %&'"A.

9$ )+"J +#OR.NJ )'(',BOL -.&,$R-O %$#.E.",+N )&OR.,C,.-, R,$D/ $*.&N"A/M A$E +&.(O F" %&$R"+,C ,"-+,. 8)$LQ.A'#'L, $+$D"BB$ "+#' $B. ,&O*B$%&$'(B$+'A.N, %&'X,$A K"#"+$$D&.(B$ %&$'(B"+,' )+#OJ. 9 +)$L $R"&"*C, %&'GBN)P'M )'(',BOL -.&,$R-O *$#F"B "" %&$R"+,C (J$,N D/*#N )'*O, %&$N)') ,.-'A $D&.($A O).F"B'" - %"&+$B" %&"*G+,.)#N"A$E$).

:+#' )'(',B.N -.&,$R-. %&'#.E.",+N - %$*.&-O, ,$ "" )-#.G*/).L, B"%$+&"*+,)"BB$ ) -$&$D-O + %&"("B,$A. :+#' )'(',GBOL -.&,$R-O )-#.*/).L, ) DO-", K)",$), %$+/#."A/M %$$Q'K'.#CB$AO %$)$*O, ,$ -$B)"&, + )'(',-$M %&'-&"%#NL, -DOA.E", ) -$,$&OL O%.-$).B/ K)",/.

3+$D/A (B.-$A %&$N)#"B'N O).F"B'N ' )B'A.B'N - .*&"G+.,O N)#N",+N %&$K"*O&. %"&"E'D. )'(',B$M -.&,$R-', $+,.)G#"BB$M ) *$A" .*&"+.,. )'(',"&$A %$ %&'R'B" $,+O,+,)'N J$G(N'B.. 9/%$#BN",+N X,. %&$K"*O&. ) +$$,)",+,)'' + B.K'$GB.#CB$M ,&.*'K'"M. 9 2$++'', ) R.+,B$+,', %&'BN,$ ) %$*$DGB/J +#OR.NJ (.E'D.,C (. (.,"A – $DN(.,"#CB$ &.+%&NA#N,C)%&.)/M )"&JB'M OE$# -.&,$R-' '#' "" %&.)OL +,$&$BO %$ )+"MP'&'B" (B. &.++,$NB'' 1–1,5 +A $, -&.N )'(',-').

>-.(.BB.N ,&.*'K'N (.&$*'#.+C ) 2$++'' ) B.R.#" XIX +,$G#",'N, -$E*. ) J$*O P'&$-$ '+%$#C($).#'+C )'(',B/" -.&,$RG-', 'A")P'" B. -.F*$A '( R",/&"J OE#$) B.R.#CB/" DO-)/,$D$(B.R.)P'" %$)$* *#N #'RB$E$ %$+"U"B'N. «<», ) R.+,B$+G,', $(B.R.#$ %$(*&.)#"B'", «3» – $,S"(*, ', +#"*$).,"#CB$,B.A"&"B'" )#.*"#CK. %$%&$U.,C+N + .*&"+.,$A, «5» – F"#.GB'" $+)"*$A',C+N $ +$+,$NB'' (*$&$)CN, «9» – )$()&.U"B'"'( %&$*$#F',"#CB$M $,#OR-' ', +$$,)",+,)"BB$, B.A"&"B'")$($DB$)',C #'RB/" -$B,.-,/. «@» $(B.R.#$ )/&.F"B'" D#.G

Page 259: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

260E$*.&B$+,', «8» – )/&.F"B'" +$F.#"B'N '#' +$RO)+,)'N,«V» – B.A"&"B'" )'(',"&. %$(B.-$A',C+N, «!» – *"#$)$M )'G(', (,.". )'(', %$ -$B-&",B$AO *"#O)1.

38.4. 8'(',5.A -.&,$E-. -.- .5.#$3 -&.,-$3$ *"#$)$3$ %'+BC.

!#N +$$DU"B'N .*&"+.,O B"-$,$&$E$ -$#'R"+,). *$%$#B'G,"#CB$M 'BQ$&A.K'' ) #")$A )"&JB"A '#' B'FB"A OE#O )'G(',B$M -.&,$R-' A$EO, D/,C – $, &O-', ANE-'A -.&.B*.P$A+*"#.B/ +$$,)",+,)OLU'" %$A",-'. Z,$ – B" R,$ 'B$", -.-%&'BN,/" ) A"F*OB.&$*B$A %&$,$-$#" +$-&.U"B'N, $D$(B.GR.LU'" +OU"+,)$ %$)$*., %$ -$,$&$AO %$+/#.L,+N )'(',B/"-.&,$R-'. 8$-&.U"B'N X,' $D&.($).B/ $, %"&)/J DO-) +$$,G)",+,)OLU'J Q&.BKO(+-'J +#$) ' $D$(B.R.L, +#"*OLU"":

1) p.f. – pour fete '#' pour felicite – %$(*&.)#"B'" + %&.(*GB'-$A2;

2) p.f. 2003 – %$(*&.)#"B'" %$ +#OR.L 7$)$E$ E$*.3;3) p.r. – pour remercier – )/&.F"B'" D#.E$*.&B$+,' (D"(

O-.(.B'N, (. R,$ 'A"BB$ – %$*&.(OA").",+N, R,$ .*&"+., ' ,.-(B.",, $ R"A '*", &"RC);

4) p.f.c. – pour fair" connaissance – )/&.F"B'" O*$)#",)$&"GB'N $, (B.-$A+,). (-.- %&.)'#$, $,%&.)#N",+N +&.(O %$+#" %&"*G+,.)#"B'N +,$&$B *&OE *&OEO ) J$*" -.-$E$G#'D$ A"&$%&'N,'N);

5) p.c. – pour condoleance – )/&.F"B'" +$D$#"(B$).B'N4; 6) p.p.p. – pour prendre part – )/&.F"B'" +$D$#"(B$).B'N

' E$,$)B$+,' %$A$RC5;

1 9 B.+,$NU"" )&"AN, $*B.-$, X,. ,&.*'K'N %$+,"%"BB$ O+,O%.", +)$" A"G+,$ *&OE$AO $D/R.L – *"#.,C B. )'(',B$M -.&,$R-" -$&$,-'" %$A",-', O-.G(/).LU'" B. J.&.-,"& +$$DU."A$M 'BQ$&A.K''. 6A"BB$ ) X,$A %&$N)#N",G+N QOB-K'$B.#CB.N D#'($+,C )'(',B$M -.&,$R-' ' *"#$)$E$ %'+CA..

2 3D/RB$ – + ,"A, B.-.BOB" -$,$&$E$ %&'+#.B. )'(',B.N -.&,$R-..3 <&'+/#.",+N -.- B.-.BOB" %&.(*B'-., ,.- ' +&.(O %$+#" B.+,O%#"B'N

7$)$E$ E$*..4 9'(',B/" -.&,$R-', B.%&.)#"BB/" ) -$B)"&,", B" (.E'D.L,+N. :+#' (.G

EBO,OL -.&,$R-O *$+,.)#N", -O&C"&, P$Q"& '#' $B. B.%&.)#N",+N %$ %$R,",X,$ +R',.",+N E&OD/A B.&OP"B'"A X,'-",..

58 %$#OR"B'"A )'(',B/J -.&,$R"- + O-.(.BB/A' $D$(B.R"B'NA' %&'BNG,$ ) ,"R"B'" 24 R.+$) *.).,C $,)", )'(',B$M -.&,$R-$M + %$A",-$M p.r. ($,)",GB.N D#.E$*.&B$+,C).

Page 260: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2617) p.p. – pour presenter – B.A"&"B'" %&"*+,.)',C -$E$G

#'D$ ()'(',B.N -.&,$R-. R"#$)"-., '(SN)')P"E$ F"#.B'"D/,C %&"*+,.)#"BB/A, %$+/#.",+N .*&"+.,O )A"+," + )'(',G-$M R"#$)"-., J$&$P$ '()"+,B$E$ %$+#"*B"AO)1,2;

8) p.p.c. – pour prendre conge – B.A"&"B'" )'(',"&. %$G%&$U.,C+N ()'(',B.N -.&,$R-. B.%&.)#N",+N ) +)N(' + %&"*%$G#.E."A/A *#',"#CB/A – A"+NK ' D$#"" – $,+O,+,)'"A ) ,$A+#OR.", "+#' .*&"+.,O %$ ,"A '#' 'B/A %&'R'B.A B" B.B$+',G+N %&$U.#CB/M )'(',);

9) p.f.v. – pour fair visite – B.A"&"B'" )'(',"&. B.)"+,',C.*&"+.,.;

10) 2*P N""SR.&%P " L.,.M.&. )2,.N) %&'BN,$ %&'+/#.,C+,.&OL ' B$)OL )'(',BOL -.&,$R-' ) $*B$A -$B)"&,". <$A"G,$- B. B'J ) X,$A +#OR." B" *"#.L,.

7"&"*-$ B. )'(',B/J -.&,$R-.J %'PO, ' -&.,-'" +$$DU"GB'N. Z,$ %$()$#N", &.++A.,&').,C )'(',BOL -.&,$R-O -.-+)$"$D&.(B/M .B.#$E -&.,-$E$ *"#$)$E$ %'+CA.. 3+$D"BB$+G,CL %$*$DB/J +$$DU"B'M N)#N",+N:

.) &.+%$#$F"B'" ,"-+,. +$$DU"B'N B. $D$&$,B$M +,$&$B")'(',B$M -.&,$R-';

D) Q$&AO#'&$).B'" +$$DU"B'N ) ,&",C"A #'K" D"( O-.(.GB'N Q.A'#'', 'A"B' ' $,R"+,). (-$,$&/" %$A"U"B/ B. #'K"G)$M +,$&$B" )'(',-');

)) $,+O,+,)'" %$*%'+' %$* +$$DU"B'"A (%$+-$#C-O )'(',GB.N -.&,$R-. N)#N",+N 'A"BB$M).

<&'A"&/ B"-$,$&/J +$$DU"B'M %&')$*N,+N B'F":1) (6).B 6).B$)'R 6).B$)) «D#.E$*.&', (. %$(*&.)#"B'"»;2) (...) «'(SN)#N", B.A"&"B'" )+,&",',C+N O B"E$ (.),&. %$G

+#" $D"*.»;3) (...) «'+%&.P').", &.(&"P"B'" B. )'(',»;4) (...) «'A"", B"$,#$FB$" *"#$ #'RB$E$ J.&.-,"&.»;5) (...) «F"#.", D/,C %&"*+,.)#"BB/A ,&",C"AO #'KO» (,.".

%&$+', $ &"-$A"B*.K'' '#' %&"*+,.)#"B'' .*&"+.,.);

18 %$#OR"B'"A )'(',B/J -.&,$R"- + O-.(.BB/A' $D$(B.R"B'NA' %&'BNG,$ ) ,"R"B'" 24 R.+$) *.).,C $,)", )'(',B$M -.&,$R-$M + %$A",-$M p.r. ($,)",GB.N D#.E$*.&B$+,C).

2 :+#' %&"*+,.)#"B'" %&'BN,$, ,$ $,)", *.",+N ) ,"R"B'" 24 R.+$) B. 'AN%&"*+,.)#"BB$E$ #'K. )'(',B$M -.&,$R-$M D"( -.-'JG#'D$ %$A",$-.

Page 261: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2626) (...) «'()"U.", $ )$()&.U"B'' '( -$A.B*'&$)-'»;7) (...) «$+)"*$A#N",+N $ +.A$RO)+,)'' ' F"#.", )+"E$ B.'G

#ORP"E$»;8) (...) «%&'E#.P.", B. $D"* ,.-$E$G,$ R'+#. )$ +,$#C-$G,$

R.+$)».

?&$A" ,$E$, )'(',BOL -.&,$R-O D"( -.-'JG#'D$ %$*%'+"MA$FB$ '+%$#C($).,C *#N +$%&$)$F*"B'N *"#$)$E$ %'+CA. '#'R"-., .*&"+$).BB$E$ R.+,B$AO )&.RO, .*)$-.,O, B$,.&'O+O, EOG)"&B"&O. T.-'A $D&.($A, B"+A$,&N B. )"+CA. %$R,"BB/M )$(G&.+,, )'(',B.N -.&,$R-. )+" "U" +$J&.BN", +)$L %&.-,'R"+G-OL K"BB$+,C *#N $+OU"+,)#"B'N %'+CA"BB/J *"#$)/J -$BG,.-,$).

I#.). 39. ?.- +$-&.,',B $FR"C *"#$)$M %"&"%'+-'

' D%&$+,',B "" )"*"5'"

7" '+-#LR.L, R,$ - R,"B'L X,$M E#.)/ %$+$D'N B"-$,$G&/" '( R',.,"#"M %&'+,O%.L, + '()"+,B/A +-"%+'+$A, %$G+-$#C-O %&"D/).L, ) OD"F*"B'', R,$ D$&$,C+N + B.%#/)$A *"G#$)$M -$&&"+%$B*"BK'' ) B.P' *B' %&$+,$ D"++A/+#"BB$.<$()$#C,", $*B.-$, %&"*%&'BN,C B"B.)N(R')OL %$%/,-O OD"G*',C ).+ ) $D&.,B$A. 8$%&$,')#N,C+N D"+-$B"RB$AO %$,$-O%'+"A, B"&"*-$ B" B"+OU'J ) +"D" B'-.-$M +-$#CG#'D$ %$#"(GB$M 'BQ$&A.K'' B"$DJ$*'A$ – J$,N D/ %$,$AO, R,$ 'A"",+NB"A.#$ %&'A"&$) )%$#B" O+%"PB$E$ )"*"B'N %$*$DB$M D$&CGD/. 4#.)B$" – (B.,C, + R"E$ B.R.,C. [,$ F, .),$& + O*$)$#C+,G)'"A E$,$) %&"*#$F',C )B'A.B'L R',.,"#"M B"+-$#C-$ &"-$GA"B*.K'M B. X,$, +R",.

W B.R.,C +#"*O",... + +$(*.B'N A"J.B'(A. +.A$$E&.B'R"B'M,QOB-K'$B'&$).B'" -$,$&$E$ )%$+#"*+,)'' +.A/A B"%$+&"*+,G)"BB/A $D&.($A %$)#'N", B. -$#'R"+,)$ %&'+/#."A/J ) ).P.*&"+ DOA.E ' $,+/#."A/J ).A' ) $,)", $D&.,B$. !#N ,$E$, R,$GD/ ,.-$M A"J.B'(A +Q$&A'&$).#+N ' (.&.D$,.#, +#"*O",:

Page 262: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2631) %$ )$(A$FB$+,' $E&.*',C +"DN $, %$+,O%#"B'N -$&&"+G

%$B*"BK'', B" %&"*+,.)#NLU"M *#N ).+ B"%$+&"*+,)"BB$E$'B,"&"+.. !#N X,$E$, ) R.+,B$+,', %$#"(B$ '+-#LR',C +)$L Q.GA'#'L '( )+")$(A$FB/J +%'+-$) *#N &.++/#-' -$&&"+%$BG*"BK'' () ,$A R'+#" "" -$%'M), . ,.-F" B.)"+',C -&"%-'M«X#"-,&$BB/M (.A$-» B. +)$M %$R,$)/M NU'- ) 6B,"&B",";

2) B"(.A"*#',"#CB$ $,+/#.,C $D&.,B$ )+" DOA.E', %&$J$*NGU'", R,$ B.(/).",+N, «B" %$ ).P"AO +,$#O» – O B'J "+,C B.G+,$NU'M .*&"+.,;

3) $,%&.)#N,C ,.B. %"&)'RB/" %'+CA"BB/" +$$DU"B'N -.-A$FB$ &"F" – ) %&$,')B$A +#OR." )/ )+-$&" +,$#-B","+C +«XQQ"-,$A DOA"&.BE.», ,.". + B"$DJ$*'A$+,CL $,)"R.,C B. %$G+#.B'", $,%&.)#"BB$" ).A + %$#OR"B'"A ).P"E$ «'B'K'.,')GB$E$» %'+CA.;

4) .-,')B"" '+%$#C($).,C *#N $+OU"+,)#"B'N *"#$)/J -$BG,.-,$) ,"JB'R"+-'" +&"*+,). -$AAOB'-.K'' – ,"#"Q$B,Q.-+, 6B,"&B",, )$(A$FB$+,' SMSG%$R,/;

5) %'+.,C -$&$,-$ ' %$ +OU"+,)O – %$*$DB.N A.B"&. '(#$GF"B'N (B.R',"#CB$ O%&$U.", %$B'A.B'" +O,' %$+#.B'N, ',+#"*$).,"#CB$, )$ AB$E'J +#OR.NJ E.&.B,'&$).BB$ %&"*$,)&.GU.", B"$DJ$*'A$+,C ) $,%&.)-" ).A AB$E$R'+#"BB/J «O,$RGB"B'M».

?&$A" ,$E$, "+#' ) ).P"A %$*R'B"B'' "+,C +$,&O*B'-',+%$+$DB/" +.A$+,$N,"#CB$ (,$RB"", %&' A'B'A.#CB$A )A"P.G,"#C+,)" + ).P"M +,$&$B/) %$*E$,$)',C ,$ '#' 'B$" *"#$)$"%'+CA$, %&')#"-.M," 'J - %$*$DB$M &.D$," )$ )+"J B"$DJ$*'GA/J +#OR.NJ.

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

Page 263: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

264

L%". 10. O4(.'#3, *3#/3%1( +7#,( )%7302 $#4#$%"1%

MM,,:: ##""66%%11;;))++&&:: ""..//))--11 **)),,""((""FF $$))%%))$$&&##66&& ##,,))**77))33 331166>>))::.) '+%$#C($).,C *#N $,)",$) B. )BO,&"BBLL -$&&"+%$BG

*"BK'L &"($#LK'', $Q$&A#"BB/" B"%$+&"*+,)"BB$ B. *$-OGA"B," '#' B. %&'#.E."A$A - B'A #'+,-" '( D#$-B$,.;

D) $E&.B'R').,C &.(A"&/ %'+"A, $,%&.)#N"A/J (. %&"*"#/$&E.B'(.K'', $*B$M A.P'B$%'+B$M +,&.B'K"M;

)) )+NR"+-' '(D"E.,C &.+%&$+,&.B"B'N K'&-O#N&B/J %'G+"A ' -$%'M;

E) +$-&.U.,C -$#'R"+,)$ $DN(.,"#CB/J Q$&A $,R",B$+,';*) ,U.,"#CB"" %#.B'&$).,C )&"AN, $,)$*'A$" *#N )+,&"R '

,"#"Q$BB/J %"&"E$)$&$) + *"#$)/A' %.&,B"&.A', + ,"A, R,$GD/ O+%").,C $D+O*',C ' &"P',C + B'A' -.- A$FB$ D$#CP" )$G%&$+$) ', ,.-'A $D&.($A, '(D"F.,C B"$DJ$*'A$+,' %'+.,C%'+CA. ' $,)"R.,C B. B'J.

<$+#"*BNN E&O%%. &"-$A"B*.K'M -.+.",+N $&E.B'(.K'' &.GD$R"E$ A"+,.. !#N ,$E$, R,$D/ &.D$R'M +,$# B" &.(*&.F.# ).+ -$G#'R"+,)$A +-$%')P'J+N B. B"A ) D"+%$&N*-" DOA.E, B"$DJ$*'A$:

.) +&.(O %$ %$#OR"B'' %'+CA. $%&"*"#N,C, R,$ + B'A *"G#.,C: )/-'BO,C ) -$&('BO, %"&"*.,C B. '+%$#B"B'" %$A$UB'G-O, B"A"*#"BB$ $,)",',C +.A$AO '#' – -&.MB'M ).&'.B, –$,#$F',C B. $*'BG*). *BN *#N O,$RB"B'N *.BB/J ' +D$&. *$G%$#B',"#CB$M 'BQ$&A.K'';

;,0, 9,$)%*(6,*$% ,+&%/,0,

K(+%&4,*$% +%1(6(7( .$/8),

O%D%*$% <&$).

10.04 JJJ «G#",» L#1)('30# $%"&'0 / 104-%3+ 10.04 MR=@ +/#*0')#3%# 0,/#,%) $0 ,#)#F03+ 11.04 S(/0* «V".(4*» $40#1, *0.0/04( $#4#*(30 3( %"$.

"#14#,(4: 0,/#,

1 15.04 11.04 SVJ «Q()%F» 5%"&'0

*%4#1,6'#2) 0,0")() -(1(- 3( 0,4?/6

30' ;)(31#

11.04 T04.0/?2 D#3,4 «@+$#4»

54%.)(>#3%# 3( 4("6$40*(9+

0,*() M/(30/02 =.=.

12.04 L#*(1D%8 .(-#,? «N040*»

5%"&'06$40"&;( 0 $0*.. ",(,&%

$#4#*(30 3( %"$. / 0,*#) PR

0,/#, 1 25.04

12.04 JVJ «I901"» $%"&'0 0 4(",049#63%% 103,4(1,(

$#4#*(30 3( %"$. / 0,*#6)( '(41#,%3.( % :4%",+

"40730

12.04 .04. @)+9;( 10''+63()&30.0 A0-82",/(

$%"&'0 0 $0.(>#3%% -(*0)9#330",%

10$%% $)(,#9#1 0,$4(/6)#3? $0 F(1"+

13.04 5#,40/( M.M. $0-*4(/)#3%# 1 5("A# 0,/#,%) $0 E6mail 14.04 =0/%10/ V.V. 4#-:'# 0,/#,%) )%730 (0,1(-()) 16.04

Page 264: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

265D) '+%$#C($).,C *#N $,)",$) %'+CA.G$D&.(K/, %'+CA.GQ$&G

AO#N&/ ' %$R,$)/" -.&,$R-'. 2.()"&BO,/" $,)",/ – ) $DS"GA", B" %&")/P.LU"A $*B$M A.P'B$%'+B$M +,&.B'K/ – +#"G*O", *.).,C ,$#C-$ ) $+$D$ D"($,#.E.,"#CB/J +#OR.NJ;

)) B. D$#CP'B+,)$ %$+,O%.LU'J ) ).P .*&"+ %'+"A +,.&.MG,"+C $,)"R.,C ) ,$, F" *"BC – %'+CA"BB$, ) J$*" #'RB$M )+,&"GR' '#' '+%$#C(ON )+" *$+,O%B/" +&"*+,). -$AAOB'-.K'';

E) %#.B'&OM," &.D$,O + %'+CA.A'. !#N %$*E$,$)-' %"&)'RGB/J ' $,)",B/J %'+"A '+%$#C(OM," &.(B/", B$ %&' X,$A +,&$GE$ $%&"*"#"BB/" R.+/ ' *B', B.%&'A"&, ),$&B'- %$+#" $D"*.' R",)"&E *$ $D"*.;

*) J&.B'," *"#$)OL -$&&"+%$B*"BK'L ) '*".#CB$A %$&N*G-" – OR,"BB/A', %$*P',/A' ) +$$,)",+,)OLU'" *"#., +-$&$G+P').,"#' '#' O#$F"BB/A' ) %.%-', NU'-' ' ,.%.

I#.). 40. ?.- '(F"4.,B 5.'F$#"" +"&B"(5/H $L'F$-

%&' %$*3$,$)-" *"#$)/H %'+"C

V.)"&P.N &.(E$)$& $ *"#$)/J %'+CA.J, ) (.-#LR',"#CB$ME#.)" %$+$D'N "U" &.( )"&B"A+N - +#$).A, )/B"+"BB/A )$))"*"B'", ' )B$)C %&'().,C R',.,"#"M %&$N)#N,C O).F',"#CGB$" ' ,.-,'RB$" $,B$P"B'" - +)$'A .*&"+.,.A, B.%&.)#NN 'A$R"&"*B$" %$+#.B'". <$AB',": %'+CA$, B.%'+.BB$" ) O).F'G,"#CB$A ,$B" – *.F" "+#' - X,$AO +$)"&P"BB$ B" &.+%$#.E.G", %$)$* *#N "E$ B.%'+.B'N – %&$'()"*", B. .*&"+.,. -O*. D$G#"" D#.E$%&'N,B$" )%"R.,#"B'", R"A $%O+, «$D#',/M F"#$RCL' (#$+,CL», -.- +-.(.B$ O B.P"E$ )"#'-$E$ +$$,"R"+,)"BB'-.0'J.'#. ;"&A$B,$)..

8 ,"A, R,$D/ O).F"B'" B" B$+'#$ %$-.(B$E$ J.&.-,"&., +#"G*O", )+N-'M &.( N+B$ %&"*+,.)#N,C, -$AO, (.R"A ' %$R"AO )/ $,G%&.)#N"," $R"&"*B$" %'+CA$:

1) H"MK. <&'B'A.N+C (. *"#$)$" %'+CA$, OR',/).M," +$K'G.#CB/M +,.,O+ .*&"+.,. ' +,"%"BC +)$"E$ (B.-$A+,). + B'A.7.'D$#"" %&$+,$ %'+.,C, -$E*. B.J$*'PC+N + .*&"+.,$A B. $*G

Page 265: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

266B$M +,O%"B' +$K'.#CB$M #"+,B'K/ ' - ,$AO F" ) D#'(-'J,A$FB$ +-.(.,C %&'N,"#C+-'J $,B$P"B'NJ + B'A. T&O*B"" )+"GE$ $D&.U.,C+N - #L*NA, ).A .D+$#L,B$ B"(B.-$A/A ' B.J$*NGU'A+N B. )"&P'B" +$K'.#CB$M '"&.&J''. <&' $D&.U"B'' -%$+#"*B'A BOFB. $+$D"BB.N $+,$&$FB$+,C. 7" (.D/).M,", R,$+#$)$ ,$F" &.B',;

2) 3)0.M. 3,*.).M," +"D" $,R", ) ,$A, *#N R"E$ )/ %'P","%'+CA$, -.-OL K"#C %&"+#"*O",". !"#$)/" %'+CA. %'PO,+N%$ ,&"A $+B$)B/A %&'R'B.A: %$**"&F.,C $,B$P"B'N (-.-%&.)'#$, X,$ R.+,B/" *"#$)/" %'+CA.), %&$'BQ$&A'&$).,C.*&"+.,. $ R"AG#'D$ '#' %$DO*',C "E$ - -.-'AG#'D$ *"M+,)'GNA (R.U" )+"E$ X,$ – K"#C $Q'K'.#CB/J *"#$)/J %'+"A).<$+#"*B'M +#OR.M %&"*+,.)#N", $+$DOL +#$FB$+,C *#N .),$G&. %$+#.B'N, %$+-$#C-O .*&"+., *$#F"B ) ,$RB$+,' %$BN,C,R"E$ $, B"E$ J$,N,, B$ %&' X,$A "AO $*B$)&"A"BB$ *$#FB/D/,C N+B/A' ' %&'R'B/, (.+,.)')P'" .),$&. %'+CA. $D&.G,',C+N - B"AO;

3) L"0.MK. 9+" *"#$)/" %'+CA. %'PO,+N #'D$ %$ 'B'K'.,'G)" .),$&., #'D$ ) $,)", B. &.B"" %$#OR"BB/" %$+#.B'N. <&'%$*E$,$)-" %"&)'RB/J ('B'K'.,')B/J) %'+"A .),$& %$+#.B'ND$#"" +)$D$*"B ) )/D$&" +&"*+,) *#N '(#$F"B'N "E$ +$*"&F.GB'N. <&' %$*E$,$)-" $,)",B$E$ %'+CA. "AO, -.- %&.)'#$, %&'GJ$*',+N OR',/).,C ) ,$M '#' 'B$M +,"%"B' +$*"&F.B'" &.B""%$#OR"BB$E$ 'A %$+#.B'N.

8$D#L*"B'" +#"*OLU'J *"+N,' %&.)'# %$()$#', ).A '(D"GF.,C D$#CP'B+,). $P'D$-, +)N(.BB/J + %$*E$,$)-$M *"#$)/J%'+"A.

1. 9 $DU"A +#OR." $Q'K'.#CB/" %'+CA. %'PO,+N B. D#.BG-.J, R.+,B/" – B. %'+R"M DOA.E".

2. <'P'," %"&)'RB/" %'+CA. ,$#C-$ ) +#OR." $+$D$M B"G$DJ$*'A$+,'. 3,)",B/" $,%&.)#NM," .*&"+.,O, %$ )$(A$FB$+G,', B"A"*#"BB$, ) -&.MB"A +#OR." – ) ,"R"B'" +#"*OLU'J3–4 *B"M.

3. 7" (.D/).M," D#.E$*.&',C ' '()'BN,C+N ) %'+CA.J () ,"J+#OR.NJ, -$E*. X,$ B"$DJ$*'A$).

4. 3-.(/).M," ) %'+CA.J )+")$(A$FB/" (B.-' )B'A.B'N.*&"+.,O. 8)$")&"A"BB$ ' '+-&"BB" %$(*&.)#NM," "E$ %$ +$$,G)",+,)OLU'A %$)$*.A, %$**"&F').M," ) ,&O*B/" A'BO,/. <$G

Page 266: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

267AB',", R,$ +.A/M %&$+,$M (B.- O).F"B'N – X,$ +)$")&"A"BB$$,%&.)#"BB$" ' D"(O%&"RB$ )"F#')$" %'+CA$.

5. 7" %'P'," «D"+-$B"RB/J» %'+"A. :+#' ,"-+, &"P',"#CGB$ B" OA"U.",+N B. $*B$M +,&.B'K", %$A"+,'," $+,.#CBOL 'BGQ$&A.K'L ) %&'#$F"B'" '#' $,%&.)C," B. +#"*OLU'M *"BC"U" $*B$ %'+CA$. <$AB'," ,.-F", R,$ B' $*B$ %'+CA$, *.F"+.A$" -$&$,-$", B" DO*", *$R',.B$ .*&"+.,$A *$ -$BK. (+*$#FB/A )B'A.B'"A), "+#' %"&).N F" Q&.(. B" )/($)", O B"GE$ O+,$MR')$E$ 'B,"&"+..

6. 9B'A.,"#CB$ %&$R',/).M," $,%&.)#N"A/" ).A' %'+CA.' +)$")&"A"BB$ O+,&.BNM," '( B'J )+" $P'D-'. 0"#-.N $P'DG-. +%$+$DB. +$(*.,C $ ).+ )%"R.,#"B'" %$ A"BCP"M A"&" B".-G-O&.,B$E$ ' B")B'A.,"#CB$E$ R"#$)"-.. 4&OD.N $P'D-. +%$G+$DB. +)"+,' B. B", ).PO %&$Q"++'$B.#CBOL ' *"#$)OL &"%OG,.K'L.

7. 7" A"B"" )B'A.,"#CB$ %&$R',/).M," ' %'+CA., -$,$&/")/ %$#OR."," $, *&OE'J. <$A"R.M," B.'D$#"" ).FB/" A$A"BG,/ ) ,.-'J %'+CA.J, +&.(O F" %$*D'&.M," .&EOA"B,/, -$,$&/"#NEO, ) $+B$)O ).P"E$ $,)",.. I&.B'," -$%'' %$#OR"BB/J %'G+"A *$ ,$E$ A$A"B,., %$-. )$%&$+/, %$*BN,/" ) B'J, B" DO*O,&.(&"P"B/ $-$BR.,"#CB$.

8. <$AB',", R,$ XQQ"-,')B$" *"#$)$" %'+CA$ – X,$ %&"FG*" )+"E$ OD"*',"#CB$" %'+CA$. 9 +)$L $R"&"*C, OD"*',"#CGB$+,C %'+CAO %&'*.", B.&N*O + .&EOA"B,.A' )"&B/M ,$B %$G+#.B'N.

9. 6(#.E."A/" ).A' ) %'+CA" Q.-,/ ' 'J 'B,"&%&",.K'N*$#FB/ D/,C ,$RB/A'. 9 B"$DJ$*'A/J +#OR.NJ B" O%O+-.M,")$(A$FB$+,' +$+#.,C+N B. +$$,)",+,)OLU"" %$#$F"B'" (.-$GB. '#' 'B$E$ B$&A.,')B$G%&.)$)$E$ .-,..

10. TU.,"#CB$ (.D$,C,"+C $ ,$A, R,$D/ ).P" %'+CA$ D/#$%&'N,B$ *"&F.,C ) &O-.J. @OA.E., -$B)"&,, P&'Q, – )+"*$#FB$ &.+%$#.E.,C - ).A .*&"+.,.. 7.-$B"K, B'-$E*. B" (.GD/).M," %$*%'+.,C+N ) -$BK" %'+CA..

Page 267: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

268@@%%&&,,"">>))++&&)) 11

!.H"M.&2)V%% L" %NL"*-3"/)&%Q "I2.*-&U( &)%S"*..0)NI" KL"I,.S*P.MU( N*"/ % KNI"W0%/U( N*"/"N"0.I)&%W

L,% &)L%N)&%% 2.*"/U( L%N.M

1. @%3,(1"%7#"1%# 103",4+1D%%, %"$0)&-+#'?# *)8 %-)09#3%8 '0,%6/0/, 0;E8"3#3%8 $4%7%3 *)8 $4%38,%8 ,#A %)% %3?A *#2",/%2:

– ! $048*1# 01(-(3%8 $0'0<% $40>+ !("...– ! D#)8A 0;'#3( 0$?,0' 3($4(/)8: / !(> (*4#"...– ! $048*1# %"1):7#3%8...– !/%*+ 0"0;?A 0;",08,#)&",/...– ! "/8-% " -(/#4>#3%#' 4(;0, $0 ...– ! "/8-% " $4%38,%#' 4#>#3%8 0...– ! "00,/#,",/%% " 4(3## *0",%.3+,02 *0.0/04#330",&:...– 50 /-(%'302 *0.0/04#330",% '#9*+... – @0.)("30 !(>#2 -(8/1#...– =#"'0,48 3( ,06,0 % ,06,0, $40*0)9(#, %'#,& '#",0...

2. O04'+)%40/1% *)8 /?4(9#3%8 0,1(-(:– =#"'0,48 3( $4#*$4%38,?# 3('% (04.(3%-(D%#2) +"%)%8, !(># +1(6

-(3%# 0",(#,"8 3#/?$0)3#33?' / "/8-% "...– Q "09()#3%:, +*0/)#,/04%,& !(>+ $40"&;+ 3# $4#*",(/)8#,"8 /0-'096

3?', $0"10)&1+...– !(># 4("$0489#3%# 3# '09#, ;?,& /?$0)3#30 1 +",(30/)#330'+

"401+ $0 ")#*+:<%' $4%7%3('...– R? 3# '09#' $4#*0",(/%,& %3,#4#"+:<+: !(" %3F04'(D%:, ,(1 1(1... – J4.(3%-(D%8 3# 4("$0)(.(#, /0-'0930",&: *)8 /?$0)3#3%8 *(3302

-(*(7% %-6-( 0,"+,",/%8...

3. O04'+)%40/1% *)8 /?4(9#3%8 $4#*+$4#9*#3%8 (+/#*0')#3%8):– J;4(<(#' !(># /3%'(3%# 3( ,0, 7,0 7#4#- ,(10#6,0 /4#'8 "401 "0.)(6

>#3%8 %",#1(#,...– J4.(3%-(D%8 /?3+9*#3( $4#*+$4#*%,& !(" 0 ,0', 7,0...– @7%,(#' 3#0;A0*%'?' #<# 4(- 3($0'3%,& !(' 0 ,0', 7,0...– J4.(3%-(D%8 "0A4(38#, -( "0;02 $4(/0 / 0*30",04033#' $048*1#

$4%0",(30/%,& *#2",/%# *0.0/04( / "/8-% "...– !-8,?# 3( "#;8 04.(3%-(D%#2 .(4(3,%23?# 0;8-(,#)&",/( +,4(7%/(:,

"/0: "%)+ "...– @,(/%' !(" / %-/#",30",& 0 ,0', 7,0...– J4.(3%-(D%8 %-/#<(#, 0...– @00;<(: !('...

Page 268: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

269– I0/09+ *0 !(>#.0 "/#*#3%8, 7,0...– I01)(*?/(: 0...

4. C",027%/?# 4("$048*%,#)&3?# 0;040,?:– !/#",% / H1"$)+(,(D%:...– J;8-(,& 4+10/0*%,#)8...– !0-)09%,& 103,40)& -( %"$0)3#3%#' 3(",08<#2 *%4#1,%/? 3(...– =(-3(7%,& 4("")#*0/(3%# $0 F(1,+...– M-?"1(,& *0$0)3%,#)&3?# /0-'0930",% *)8...

5. O04'+)%40/1% *)8 /?4(9#3%8 $40"&;:– 540>+ !(" 3($4(/%,& / '02 (*4#"...– ! "/8-% " 0",402 3#0;A0*%'0",&: / ... 3(",08,#)&30 $40>+ !("...– C;#*%,#)&30 $40>+ !(" 4#>%,& /0$40" 0...– ! 4('1(A $4#*/(4%,#)&302 *0.0/04#330",% " $4#*",(/%,#)#' !(>#2

04.(3%-(D%% $40>+ 4(""'0,4#,& /0-'0930",&...– M"A0*8 %- /#)%7%3? .0*0/0.0 )%'%,( $0 ...$40>+ %-?"1(,& *)8 3+9*

04.(3%-(D%%...

6. O04'+)%40/1% *)8 $0*7#41%/(3%8 0"0;02 /(930",% "/#*#3%2:– G#-0$("30",& .(4(3,%4+#,"8...– I01+'#3,(D%8 /?")(3( / /(> (*4#" 1+4&#40'...– 54#*$4%3%'(:,"8 H3#4.%73?# '#4? $0...– Q03F%*#3D%()&30",& %3F04'(D%% 0;#"$#7#3(...– @0*#49(3%# $40#1,( 0$#4(,%/30 1044#1,%4+#,"8...– !?8/)#33?# 3#*0",(,1% +9# +",4(38:,"8...– !?*#)#3? *0$0)3%,#)&3?# "4#*",/( 3(...– @$)(3%40/(3? 3#0;A0*%'?# '#40$4%8,%8, 3($4(/)#33?# 3(...– ! 14(,7(2>%# "401% 04.(3%-+#,"8...– J;#"$#7#3 $0/"#*3#/3?2 9#",1%2 103,40)& -(...

7. C",027%/?# 0;040,? 4#7%:– 3(%'#3## ")093?2... – 3(%;0)## /(93?2...– 3(%)+7>%2 HFF#1,... – 3(%A+*>%2 4#-+)&,(,...– 01(-(,& $0'0<&... – $40%-/#",% $40/#41+...– 4+10/0*",/0 "7%,(#, /0-'093?'... – 04.(3%-(D%8 3# /0-4(9(#,...– "40730 "00;<%,#... – 3#'#*)#330 +",4(3%,#...– 0;#"$#7&,# /?$0)3#3%#... – "0-*(2,# 3#0;A0*%'?# +")0/%8...– *0)09%,# $4#*)09#3%8 $0... – 0$,%'()&30# 4#>#3%#...– /#408,3?# "401%... – $0*,/#4*%,# $0)+7#3%#...– "00;<%,# *(33?#... – 3($4(/&,# / '02 (*4#"...– $0*.0,0/&,# 1 0,$4(/1#... – 4#>%,# "('0",08,#)&30...

Page 269: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

2708. =(%;0)## 7(",0 +$0,4#;)8#'?# .)(.0)?:– /?$0)3%,& (%"$0)3%,&), – 4#>%,& (4(-4#>%,&),– 0;8-(,&, – -(/#4>%,&,– $4#14(,%,&, – 3($4(/%,& (0,$4(/%,&),– 0;4(,%,& (/3%'(3%# 3(...), – //#",% (/ H1"$)+(,(D%:),– "$)(3%40/(,& ("1004*%3%40/(,&), – 0"+<#",/%,& (4#()%-0/(,&),– "0-*(,&, – /0"$0)3%,& ($0$0)3%,&),– 04.(3%-0/(,&, – 0;#"$#7%,&,– "00;<%,& (*0)09%,&), – $4#*",(/%,& ($4#*0",(/%,&),– +,073%,&, – +",(30/%,&,– +",4(3%,&, – /?8/%,& (/?8"3%,&).

9. =(%;0)## 7(",0 +$0,4#;)8#'?# $4%)(.(,#)&3?#:– "4073?2 (0$#4(,%/3?2), – /,040",#$#33?2,– $#4"$#1,%/3?2, – /(93?2, – .)(/3?2 (0"30/302), – /#*+<%2,– "#4&#-3?2 ("+<#",/#33?2), – $)(30/?2,– *0$0)3%,#)&3?2, – $0)3?2,– 3#*0",(,073?2, – -(1):7%,#)&3?2,– $40'#9+,073?2, – 0;<%2,– 10314#,3?2, – /?">%2,– $#4/%73?2, – )+7>%2,– A+*>%2, – 3(*#93?2.

10. @,%)%",%7#"1%# -($4#,?:@)#*+#, %"$0)&-0/(,&:

L)%/0( <$D$0%! 0,30>#3%%, 0,30"%,#)&30... J...G)(.0*(48 ,0'+ F(1,+, 7,0... 50,0'+ 7,0...

54%0;4#,(,&... 501+$(,&...54%38,& /0 /3%'(3%#... C7#",&...54% "#' $4%)(.(#,"8... 54%)09#3%#: ...J1(-?/(,& /)%83%#... !)%8,&...

S( %"1):7#3%#'... Q40'#...! D#)8A... I)8...

! ,0' ")+7(#, #")%... K")%...! 3(",08<## /4#'8... @#27("...

5#4#7%")#3%#... 5)(,#9...=(4(<%/(,& ,#'$?... C"1048,&...54%)(.(,& +"%)%8... 5?,(,&"8...

Page 270: М. Ю. Рогожин. Современное деловое письмо

www.rosbuh.ru www.rosbuh.ru www.rosbuh.ru

271@@%%&&,,"">>))++&&)) 22

9,%M., "O",M*.&%P 2.*"/"#" L%N-M) &) S*)&H. 2"*$&"NI&"#" *%V) ",#)&%3)V%% O",M)I) X4

UQJ< «KKVK»=V\VB_=MQ TKBKQJRRC=MQV]MJ==JNJ JTIKBV

JQ5J 000000000000000 JNL= 00000000000000 M== / Q55 0000000000000000

180000, .. V4A(3.#)&"1, +). 5#,40/"1(8, 70T#). (817) 33620636, F(1" 33620637

e6mail: [email protected]

______________ U _______________ [ "/#*#3%8 0; (*4#"(,# ]=( U ______________________________

[S(.0)0/01 1 ,#1",+]

C/(9(#'(8 V)#1"(3*4( V)#1"(3*40/3(!

R3# ;?)0 %"1):7%,#)&30 $4%8,30 $0)+7%,& 0, !(" $%"&'0 "$4#*)09#3%8'% 1 $40#1,+ *0.0/04( 0 "0,4+*3%7#",/# '#9*+ 3(6>%'% 04.(3%-(D%8'% 3( 2005 .0*.

@00;<(: !(', 7,0 $40#1, *0.0/04( ,0)&10 7,0 4(""'0,4#3 3(-("#*(3%% 3(+7306,#A3%7#"10.0 10'%,#,(. L#>#3%#' 10'%,#,(+1(-(33?2 $40#1, $4%38, -( 0"30/+. Q0'%,#,0' ,(19# 4#10'#3*06/(30 +"104%,& $0*.0,0/1+ 01037(,#)&30.0 /(4%(3,( *0.0/04(.

! H,02 "/8-%, 8 $40"%) ;? !(", +/(9(#'(8 V)#1"(3*4( V)#1"(36*40/3(, "00;<%,& '3# +*0;3+: !(' *(,+ *)8 /",4#7%, / A0*# 10,06402 '? '0.)% ;? 0;"+*%,& " !('% 01037(,#)&3?2 /(4%(3, +1(-(3630.0 *0.0/04(. 5#4#7#3& /0$40"0/ *)8 0;"+9*#3%8 $4%)(.(#,"8.

Y ;+*+ %"14#33# 4(*, #")% !? "07,#,# /0-'093?' 0;"+*%,& "0'302 01037(,#)&3?2 /(4%(3, *0.0/04( *0 103D( ,#1+<#.0 '#"8D(.

54%)09#3%#: «5#4#7#3& /0$40"0/...», 3( 3 )%",(A, ,0)&10 (*4#"(,+.

@ 3#%-'#33?' +/(9#3%#',G.G. G04%"0/

P.S. C;#*%,#)&30 $40>+ !(" "00;<%,& '3# 0 $4#*$0)(.(#'02 *(6,# /",4#7% *0 %",#7#3%8 H,02 3#*#)%. W#)(: !(' /"#.0 3(%)+7>#.0.

@ $07,#3%#',G.G. G04%"0/

Page 271: М. Ю. Рогожин. Современное деловое письмо

;TR!<O!PWL!;K@L! P A=;OX

>. Y. O(7(4$*

K!LOT>T99!T ;TR!L!T <PKZ>!

J,/#,",/#33?2 -( /?$+"1 3.4. 5(,$1$)!#4",1( 6.7. 8"09-.

JF04')#3%# 6.7. 8"09-.Q044#1,04 :.7. ;-0(&.$

SVJ «N40""R#*%( O#4)(.»127015, R0"1/(, +). G. =0/0*'%,40/"1(8, *. 14, ",4. 2

(127015, L0""%8, R0"1/(, (/8 72)T#).: (495) 730674686O(1": (495) 730661688

www.grossmedia.ruwww.1000knig.ru

50*$%"(30 / $#7(,& 07.05.2009 ..G+'(.( .(-#,3(8. O04'(, 60 A 90/16. N(43%,+4( «O4%"#,» 5#7(,& 0F"#,3(8. 5#7. ). 17,0. T%4(9 1500 H1-. S(1(- U

J,$#7(,(30 / NC5 «M5Q \+/(>%8»428019, .. \#;01"(4?, $4. M. Y10/)#/(, 13

]#3( "/0;0*3(8