Съгласен съм
X Нашата политика за бисквитки
Този сайт използва т.нар. бисквитки (Cookies), съгласно разпоредбите на Регламент (ЕС) 2016/679 на Европейския парламент и на Съвета, за да Ви осигури най-функционалното посещение на нашия сайт. "Бисквитките" ни помагат да подобряваме съдържанието на сайта, като Ви даваме персонализирано и много по-бързо онлайн изживяване. Те се използват само от нашия сайт и нашите доверени партньори. Кликнете ТУК за подробности относно правилата за "бисквитките".
Този сайт използва т.нар. бисквитки (Cookies), съгласно разпоредбите на Регламент (ЕС) 2016/679 на Европейския парламент и на Съвета, за да Ви осигури най-функционалното посещение на нашия сайт. "Бисквитките" ни помагат да подобряваме съдържанието на сайта, като Ви даваме персонализирано и много по-бързо онлайн изживяване. Те се използват само от нашия сайт и нашите доверени партньори. Кликнете ТУК за подробности относно правилата за "бисквитките". Съгласен съм
X

Влизане в акаунта

Запомни ме

Забравена парола? Кликнете тук, за да възстановите потребител / парола

Нямате профил?
X

Възстановяване на потребилетско име/ парола

Моля, въведете имейл адреса, който сте използвали, за да регистрирате профила си.

Влезте в системата Регистрирай се
  • Въпроси и отговори
  • Модели документи
  • Срокове за плащания и отчети
  • Законодателство
  • Новини
  • Процедури и практики
  • Обнародвания на държавен вестник

    • Осчетоводяване на банкови плащания от ФЛ при туристическа фирма, действаща като агент - посредник

    Трендафил Василев Отговор, предоставен от
    Трендафил Василев
    на 28 Февр 2019
    Tags: туристически агенциисчетоводни записваниятуристически услуги

    Въпрос:
    Ние сме туристическа фирма и извършваме туроператорска и турагентска дейност. Имаме получени суми от клиенти (ФЛ) по банка, обаче документите, който са издадени за тези суми, са фактури от други туристически агенции към физ. лица, които плащат на нас. Сега имам платени суми от клиенти и все едно няма документ към тях. Как правилно да осчетоводявам такива документи?

    Регистрирайте се или влезте в профила си, за да прочетете цялата статия
    Осчетоводяване на банкови плащания от ФЛ при туристическа фирма, действаща като агент - посредник

    Бележка: Пълният текст на статията е достъпен само за регистрирани потребители. Натиснете тук, за да се убедите в полезността на експертните отговори в portalschetovodstvo.bg.

    Влизане в акаунта

    Защо да се регистрирам?

    • експерти на Ваше разоложение 24/7/365
    • база данни с новини, отговори, анализи
    • на разположение навсякъде, по всяко време, от всяко устройство

    БЕЗПЛАТНО приложение portalschetovodstvo.bg

    Счетоводство и данъци: 17 експертни становища

    Бъдете в крак с всички решения, предложени от специалистите.
    Абонирайте се сега в бюлетина на PortalSchetovodstvo.bg и получете специалния PDF "Счетоводство и данъци: 17 експертни становища"!

    Да, искам информация за продуктите на РС Издателство и Бизнес консултации. Приемам личните ми данни да бъдат обработвани съгласно Регламент ЕС 2016/679

    Подобни статии от категория Туризъм



    15Окт2024

    Протоколи по ЗДДС във връзка с предоставяне на услуги от туроператор

    от Ели Марова на 15 Окт 2024
    19Окт2022

    Счетоводни операции за отчитане на разлика между фактура и получена сума след приспадане на комисиона

    от Алиция Профирова на 19 Окт 2022
    19Авг2019

    ДДС ставка за услуги по ранно настаняване и късно освобождаване в къща за гости

    от Ели Марова на 19 Авг 2019
    18Юли2019

    Осчетоводяване на предоставян пакет от туристически услуги в период на няколко месеца

    от Христо Досев на 18 Юли 2019
    11Юни2019

    Префактуриране на туристически услуги към исландска фирма

    от Бойчо Момчилов на 11 Юни 2019
    20Май2019

    Издаване на протокол по чл 117 при доставката на туристически услуги

    от Бойчо Момчилов на 20 Май 2019
    x
    portalschetovodstvo.bg Регистриране на акаунт Общи условия Партньори F.A.Q. Помощ Карта на сайта Контакт Защита на потребителите - ЗЗП
    powered by
    Fokus Digital Services
    © 2009-2025 portalschetovodstvo.bg. Всички права запазени. Всякакъв вид разпространение, повторно използване, възпроизвеждане, разпространение, трансформация, извличане на информация, дистрибуция, и друга непозволена употреба е строго забранена.
    Май
    Януари
    Февруари
    Март
    Април
    Май
    Юни
    Юли
    Август
    Септември
    Октомври
    Ноември
    Декември
    2025
    1950
    1951
    1952
    1953
    1954
    1955
    1956
    1957
    1958
    1959
    1960
    1961
    1962
    1963
    1964
    1965
    1966
    1967
    1968
    1969
    1970
    1971
    1972
    1973
    1974
    1975
    1976
    1977
    1978
    1979
    1980
    1981
    1982
    1983
    1984
    1985
    1986
    1987
    1988
    1989
    1990
    1991
    1992
    1993
    1994
    1995
    1996
    1997
    1998
    1999
    2000
    2001
    2002
    2003
    2004
    2005
    2006
    2007
    2008
    2009
    2010
    2011
    2012
    2013
    2014
    2015
    2016
    2017
    2018
    2019
    2020
    2021
    2022
    2023
    2024
    2025
    2026
    2027
    2028
    2029
    2030
    2031
    2032
    2033
    2034
    2035
    2036
    2037
    2038
    2039
    2040
    2041
    2042
    2043
    2044
    2045
    2046
    2047
    2048
    2049
    2050
    НдПнВтСрЧтПтСб
    27
    28
    29
    30
    1
    2
    3
    4
    5
    6
    7
    8
    9
    10
    11
    12
    13
    14
    15
    16
    17
    18
    19
    20
    21
    22
    23
    24
    25
    26
    27
    28
    29
    30
    31
    00:00
    00:01
    00:02
    00:03
    00:04
    00:05
    00:06
    00:07
    00:08
    00:09
    00:10
    00:11
    00:12
    00:13
    00:14
    00:15
    00:16
    00:17
    00:18
    00:19
    00:20
    00:21
    00:22
    00:23
    00:24
    00:25
    00:26
    00:27
    00:28
    00:29
    00:30
    00:31
    00:32
    00:33
    00:34
    00:35
    00:36
    00:37
    00:38
    00:39
    00:40
    00:41
    00:42
    00:43
    00:44
    00:45
    00:46
    00:47
    00:48
    00:49
    00:50
    00:51
    00:52
    00:53
    00:54
    00:55
    00:56
    00:57
    00:58
    00:59
    01:00
    01:01
    01:02
    01:03
    01:04
    01:05
    01:06
    01:07
    01:08
    01:09
    01:10
    01:11
    01:12
    01:13
    01:14
    01:15
    01:16
    01:17
    01:18
    01:19
    01:20
    01:21
    01:22
    01:23
    01:24
    01:25
    01:26
    01:27
    01:28
    01:29
    01:30
    01:31
    01:32
    01:33
    01:34
    01:35
    01:36
    01:37
    01:38
    01:39
    01:40
    01:41
    01:42
    01:43
    01:44
    01:45
    01:46
    01:47
    01:48
    01:49
    01:50
    01:51
    01:52
    01:53
    01:54
    01:55
    01:56
    01:57
    01:58
    01:59
    02:00
    02:01
    02:02
    02:03
    02:04
    02:05
    02:06
    02:07
    02:08
    02:09
    02:10
    02:11
    02:12
    02:13
    02:14
    02:15
    02:16
    02:17
    02:18
    02:19
    02:20
    02:21
    02:22
    02:23
    02:24
    02:25
    02:26
    02:27
    02:28
    02:29
    02:30
    02:31
    02:32
    02:33
    02:34
    02:35
    02:36
    02:37
    02:38
    02:39
    02:40
    02:41
    02:42
    02:43
    02:44
    02:45
    02:46
    02:47
    02:48
    02:49
    02:50
    02:51
    02:52
    02:53
    02:54
    02:55
    02:56
    02:57
    02:58
    02:59
    03:00
    03:01
    03:02
    03:03
    03:04
    03:05
    03:06
    03:07
    03:08
    03:09
    03:10
    03:11
    03:12
    03:13
    03:14
    03:15
    03:16
    03:17
    03:18
    03:19
    03:20
    03:21
    03:22
    03:23
    03:24
    03:25
    03:26
    03:27
    03:28
    03:29
    03:30
    03:31
    03:32
    03:33
    03:34
    03:35
    03:36
    03:37
    03:38
    03:39
    03:40
    03:41
    03:42
    03:43
    03:44
    03:45
    03:46
    03:47
    03:48
    03:49
    03:50
    03:51
    03:52
    03:53
    03:54
    03:55
    03:56
    03:57
    03:58
    03:59
    04:00
    04:01
    04:02
    04:03
    04:04
    04:05
    04:06
    04:07
    04:08
    04:09
    04:10
    04:11
    04:12
    04:13
    04:14
    04:15
    04:16
    04:17
    04:18
    04:19
    04:20
    04:21
    04:22
    04:23
    04:24
    04:25
    04:26
    04:27
    04:28
    04:29
    04:30
    04:31
    04:32
    04:33
    04:34
    04:35
    04:36
    04:37
    04:38
    04:39
    04:40
    04:41
    04:42
    04:43
    04:44
    04:45
    04:46
    04:47
    04:48
    04:49
    04:50
    04:51
    04:52
    04:53
    04:54
    04:55
    04:56
    04:57
    04:58
    04:59
    05:00
    05:01
    05:02
    05:03
    05:04
    05:05
    05:06
    05:07
    05:08
    05:09
    05:10
    05:11
    05:12
    05:13
    05:14
    05:15
    05:16
    05:17
    05:18
    05:19
    05:20
    05:21
    05:22
    05:23
    05:24
    05:25
    05:26
    05:27
    05:28
    05:29
    05:30
    05:31
    05:32
    05:33
    05:34
    05:35
    05:36
    05:37
    05:38
    05:39
    05:40
    05:41
    05:42
    05:43
    05:44
    05:45
    05:46
    05:47
    05:48
    05:49
    05:50
    05:51
    05:52
    05:53
    05:54
    05:55
    05:56
    05:57
    05:58
    05:59
    06:00
    06:01
    06:02
    06:03
    06:04
    06:05
    06:06
    06:07
    06:08
    06:09
    06:10
    06:11
    06:12
    06:13
    06:14
    06:15
    06:16
    06:17
    06:18
    06:19
    06:20
    06:21
    06:22
    06:23
    06:24
    06:25
    06:26
    06:27
    06:28
    06:29
    06:30
    06:31
    06:32
    06:33
    06:34
    06:35
    06:36
    06:37
    06:38
    06:39
    06:40
    06:41
    06:42
    06:43
    06:44
    06:45
    06:46
    06:47
    06:48
    06:49
    06:50
    06:51
    06:52
    06:53
    06:54
    06:55
    06:56
    06:57
    06:58
    06:59
    07:00
    07:01
    07:02
    07:03
    07:04
    07:05
    07:06
    07:07
    07:08
    07:09
    07:10
    07:11
    07:12
    07:13
    07:14
    07:15
    07:16
    07:17
    07:18
    07:19
    07:20
    07:21
    07:22
    07:23
    07:24
    07:25
    07:26
    07:27
    07:28
    07:29
    07:30
    07:31
    07:32
    07:33
    07:34
    07:35
    07:36
    07:37
    07:38
    07:39
    07:40
    07:41
    07:42
    07:43
    07:44
    07:45
    07:46
    07:47
    07:48
    07:49
    07:50
    07:51
    07:52
    07:53
    07:54
    07:55
    07:56
    07:57
    07:58
    07:59
    08:00
    08:01
    08:02
    08:03
    08:04
    08:05
    08:06
    08:07
    08:08
    08:09
    08:10
    08:11
    08:12
    08:13
    08:14
    08:15
    08:16
    08:17
    08:18
    08:19
    08:20
    08:21
    08:22
    08:23
    08:24
    08:25
    08:26
    08:27
    08:28
    08:29
    08:30
    08:31
    08:32
    08:33
    08:34
    08:35
    08:36
    08:37
    08:38
    08:39
    08:40
    08:41
    08:42
    08:43
    08:44
    08:45
    08:46
    08:47
    08:48
    08:49
    08:50
    08:51
    08:52
    08:53
    08:54
    08:55
    08:56
    08:57
    08:58
    08:59
    09:00
    09:01
    09:02
    09:03
    09:04
    09:05
    09:06
    09:07
    09:08
    09:09
    09:10
    09:11
    09:12
    09:13
    09:14
    09:15
    09:16
    09:17
    09:18
    09:19
    09:20
    09:21
    09:22
    09:23
    09:24
    09:25
    09:26
    09:27
    09:28
    09:29
    09:30
    09:31
    09:32
    09:33
    09:34
    09:35
    09:36
    09:37
    09:38
    09:39
    09:40
    09:41
    09:42
    09:43
    09:44
    09:45
    09:46
    09:47
    09:48
    09:49
    09:50
    09:51
    09:52
    09:53
    09:54
    09:55
    09:56
    09:57
    09:58
    09:59
    10:00
    10:01
    10:02
    10:03
    10:04
    10:05
    10:06
    10:07
    10:08
    10:09
    10:10
    10:11
    10:12
    10:13
    10:14
    10:15
    10:16
    10:17
    10:18
    10:19
    10:20
    10:21
    10:22
    10:23
    10:24
    10:25
    10:26
    10:27
    10:28
    10:29
    10:30
    10:31
    10:32
    10:33
    10:34
    10:35
    10:36
    10:37
    10:38
    10:39
    10:40
    10:41
    10:42
    10:43
    10:44
    10:45
    10:46
    10:47
    10:48
    10:49
    10:50
    10:51
    10:52
    10:53
    10:54
    10:55
    10:56
    10:57
    10:58
    10:59
    11:00
    11:01
    11:02
    11:03
    11:04
    11:05
    11:06
    11:07
    11:08
    11:09
    11:10
    11:11
    11:12
    11:13
    11:14
    11:15
    11:16
    11:17
    11:18
    11:19
    11:20
    11:21
    11:22
    11:23
    11:24
    11:25
    11:26
    11:27
    11:28
    11:29
    11:30
    11:31
    11:32
    11:33
    11:34
    11:35
    11:36
    11:37
    11:38
    11:39
    11:40
    11:41
    11:42
    11:43
    11:44
    11:45
    11:46
    11:47
    11:48
    11:49
    11:50
    11:51
    11:52
    11:53
    11:54
    11:55
    11:56
    11:57
    11:58
    11:59
    12:00
    12:01
    12:02
    12:03
    12:04
    12:05
    12:06
    12:07
    12:08
    12:09
    12:10
    12:11
    12:12
    12:13
    12:14
    12:15
    12:16
    12:17
    12:18
    12:19
    12:20
    12:21
    12:22
    12:23
    12:24
    12:25
    12:26
    12:27
    12:28
    12:29
    12:30
    12:31
    12:32
    12:33
    12:34
    12:35
    12:36
    12:37
    12:38
    12:39
    12:40
    12:41
    12:42
    12:43
    12:44
    12:45
    12:46
    12:47
    12:48
    12:49
    12:50
    12:51
    12:52
    12:53
    12:54
    12:55
    12:56
    12:57
    12:58
    12:59
    13:00
    13:01
    13:02
    13:03
    13:04
    13:05
    13:06
    13:07
    13:08
    13:09
    13:10
    13:11
    13:12
    13:13
    13:14
    13:15
    13:16
    13:17
    13:18
    13:19
    13:20
    13:21
    13:22
    13:23
    13:24
    13:25
    13:26
    13:27
    13:28
    13:29
    13:30
    13:31
    13:32
    13:33
    13:34
    13:35
    13:36
    13:37
    13:38
    13:39
    13:40
    13:41
    13:42
    13:43
    13:44
    13:45
    13:46
    13:47
    13:48
    13:49
    13:50
    13:51
    13:52
    13:53
    13:54
    13:55
    13:56
    13:57
    13:58
    13:59
    14:00
    14:01
    14:02
    14:03
    14:04
    14:05
    14:06
    14:07
    14:08
    14:09
    14:10
    14:11
    14:12
    14:13
    14:14
    14:15
    14:16
    14:17
    14:18
    14:19
    14:20
    14:21
    14:22
    14:23
    14:24
    14:25
    14:26
    14:27
    14:28
    14:29
    14:30
    14:31
    14:32
    14:33
    14:34
    14:35
    14:36
    14:37
    14:38
    14:39
    14:40
    14:41
    14:42
    14:43
    14:44
    14:45
    14:46
    14:47
    14:48
    14:49
    14:50
    14:51
    14:52
    14:53
    14:54
    14:55
    14:56
    14:57
    14:58
    14:59
    15:00
    15:01
    15:02
    15:03
    15:04
    15:05
    15:06
    15:07
    15:08
    15:09
    15:10
    15:11
    15:12
    15:13
    15:14
    15:15
    15:16
    15:17
    15:18
    15:19
    15:20
    15:21
    15:22
    15:23
    15:24
    15:25
    15:26
    15:27
    15:28
    15:29
    15:30
    15:31
    15:32
    15:33
    15:34
    15:35
    15:36
    15:37
    15:38
    15:39
    15:40
    15:41
    15:42
    15:43
    15:44
    15:45
    15:46
    15:47
    15:48
    15:49
    15:50
    15:51
    15:52
    15:53
    15:54
    15:55
    15:56
    15:57
    15:58
    15:59
    16:00
    16:01
    16:02
    16:03
    16:04
    16:05
    16:06
    16:07
    16:08
    16:09
    16:10
    16:11
    16:12
    16:13
    16:14
    16:15
    16:16
    16:17
    16:18
    16:19
    16:20
    16:21
    16:22
    16:23
    16:24
    16:25
    16:26
    16:27
    16:28
    16:29
    16:30
    16:31
    16:32
    16:33
    16:34
    16:35
    16:36
    16:37
    16:38
    16:39
    16:40
    16:41
    16:42
    16:43
    16:44
    16:45
    16:46
    16:47
    16:48
    16:49
    16:50
    16:51
    16:52
    16:53
    16:54
    16:55
    16:56
    16:57
    16:58
    16:59
    17:00
    17:01
    17:02
    17:03
    17:04
    17:05
    17:06
    17:07
    17:08
    17:09
    17:10
    17:11
    17:12
    17:13
    17:14
    17:15
    17:16
    17:17
    17:18
    17:19
    17:20
    17:21
    17:22
    17:23
    17:24
    17:25
    17:26
    17:27
    17:28
    17:29
    17:30
    17:31
    17:32
    17:33
    17:34
    17:35
    17:36
    17:37
    17:38
    17:39
    17:40
    17:41
    17:42
    17:43
    17:44
    17:45
    17:46
    17:47
    17:48
    17:49
    17:50
    17:51
    17:52
    17:53
    17:54
    17:55
    17:56
    17:57
    17:58
    17:59
    18:00
    18:01
    18:02
    18:03
    18:04
    18:05
    18:06
    18:07
    18:08
    18:09
    18:10
    18:11
    18:12
    18:13
    18:14
    18:15
    18:16
    18:17
    18:18
    18:19
    18:20
    18:21
    18:22
    18:23
    18:24
    18:25
    18:26
    18:27
    18:28
    18:29
    18:30
    18:31
    18:32
    18:33
    18:34
    18:35
    18:36
    18:37
    18:38
    18:39
    18:40
    18:41
    18:42
    18:43
    18:44
    18:45
    18:46
    18:47
    18:48
    18:49
    18:50
    18:51
    18:52
    18:53
    18:54
    18:55
    18:56
    18:57
    18:58
    18:59
    19:00
    19:01
    19:02
    19:03
    19:04
    19:05
    19:06
    19:07
    19:08
    19:09
    19:10
    19:11
    19:12
    19:13
    19:14
    19:15
    19:16
    19:17
    19:18
    19:19
    19:20
    19:21
    19:22
    19:23
    19:24
    19:25
    19:26
    19:27
    19:28
    19:29
    19:30
    19:31
    19:32
    19:33
    19:34
    19:35
    19:36
    19:37
    19:38
    19:39
    19:40
    19:41
    19:42
    19:43
    19:44
    19:45
    19:46
    19:47
    19:48
    19:49
    19:50
    19:51
    19:52
    19:53
    19:54
    19:55
    19:56
    19:57
    19:58
    19:59
    20:00
    20:01
    20:02
    20:03
    20:04
    20:05
    20:06
    20:07
    20:08
    20:09
    20:10
    20:11
    20:12
    20:13
    20:14
    20:15
    20:16
    20:17
    20:18
    20:19
    20:20
    20:21
    20:22
    20:23
    20:24
    20:25
    20:26
    20:27
    20:28
    20:29
    20:30
    20:31
    20:32
    20:33
    20:34
    20:35
    20:36
    20:37
    20:38
    20:39
    20:40
    20:41
    20:42
    20:43
    20:44
    20:45
    20:46
    20:47
    20:48
    20:49
    20:50
    20:51
    20:52
    20:53
    20:54
    20:55
    20:56
    20:57
    20:58
    20:59
    21:00
    21:01
    21:02
    21:03
    21:04
    21:05
    21:06
    21:07
    21:08
    21:09
    21:10
    21:11
    21:12
    21:13
    21:14
    21:15
    21:16
    21:17
    21:18
    21:19
    21:20
    21:21
    21:22
    21:23
    21:24
    21:25
    21:26
    21:27
    21:28
    21:29
    21:30
    21:31
    21:32
    21:33
    21:34
    21:35
    21:36
    21:37
    21:38
    21:39
    21:40
    21:41
    21:42
    21:43
    21:44
    21:45
    21:46
    21:47
    21:48
    21:49
    21:50
    21:51
    21:52
    21:53
    21:54
    21:55
    21:56
    21:57
    21:58
    21:59
    22:00
    22:01
    22:02
    22:03
    22:04
    22:05
    22:06
    22:07
    22:08
    22:09
    22:10
    22:11
    22:12
    22:13
    22:14
    22:15
    22:16
    22:17
    22:18
    22:19
    22:20
    22:21
    22:22
    22:23
    22:24
    22:25
    22:26
    22:27
    22:28
    22:29
    22:30
    22:31
    22:32
    22:33
    22:34
    22:35
    22:36
    22:37
    22:38
    22:39
    22:40
    22:41
    22:42
    22:43
    22:44
    22:45
    22:46
    22:47
    22:48
    22:49
    22:50
    22:51
    22:52
    22:53
    22:54
    22:55
    22:56
    22:57
    22:58
    22:59
    23:00
    23:01
    23:02
    23:03
    23:04
    23:05
    23:06
    23:07
    23:08
    23:09
    23:10
    23:11
    23:12
    23:13
    23:14
    23:15
    23:16
    23:17
    23:18
    23:19
    23:20
    23:21
    23:22
    23:23
    23:24
    23:25
    23:26
    23:27
    23:28
    23:29
    23:30
    23:31
    23:32
    23:33
    23:34
    23:35
    23:36
    23:37
    23:38
    23:39
    23:40
    23:41
    23:42
    23:43
    23:44
    23:45
    23:46
    23:47
    23:48
    23:49
    23:50
    23:51
    23:52
    23:53
    23:54
    23:55
    23:56
    23:57
    23:58
    23:59
    Май
    Януари
    Февруари
    Март
    Април
    Май
    Юни
    Юли
    Август
    Септември
    Октомври
    Ноември
    Декември
    2025
    1950
    1951
    1952
    1953
    1954
    1955
    1956
    1957
    1958
    1959
    1960
    1961
    1962
    1963
    1964
    1965
    1966
    1967
    1968
    1969
    1970
    1971
    1972
    1973
    1974
    1975
    1976
    1977
    1978
    1979
    1980
    1981
    1982
    1983
    1984
    1985
    1986
    1987
    1988
    1989
    1990
    1991
    1992
    1993
    1994
    1995
    1996
    1997
    1998
    1999
    2000
    2001
    2002
    2003
    2004
    2005
    2006
    2007
    2008
    2009
    2010
    2011
    2012
    2013
    2014
    2015
    2016
    2017
    2018
    2019
    2020
    2021
    2022
    2023
    2024
    2025
    2026
    2027
    2028
    2029
    2030
    2031
    2032
    2033
    2034
    2035
    2036
    2037
    2038
    2039
    2040
    2041
    2042
    2043
    2044
    2045
    2046
    2047
    2048
    2049
    2050
    НдПнВтСрЧтПтСб
    27
    28
    29
    30
    1
    2
    3
    4
    5
    6
    7
    8
    9
    10
    11
    12
    13
    14
    15
    16
    17
    18
    19
    20
    21
    22
    23
    24
    25
    26
    27
    28
    29
    30
    31
    00:00
    00:01
    00:02
    00:03
    00:04
    00:05
    00:06
    00:07
    00:08
    00:09
    00:10
    00:11
    00:12
    00:13
    00:14
    00:15
    00:16
    00:17
    00:18
    00:19
    00:20
    00:21
    00:22
    00:23
    00:24
    00:25
    00:26
    00:27
    00:28
    00:29
    00:30
    00:31
    00:32
    00:33
    00:34
    00:35
    00:36
    00:37
    00:38
    00:39
    00:40
    00:41
    00:42
    00:43
    00:44
    00:45
    00:46
    00:47
    00:48
    00:49
    00:50
    00:51
    00:52
    00:53
    00:54
    00:55
    00:56
    00:57
    00:58
    00:59
    01:00
    01:01
    01:02
    01:03
    01:04
    01:05
    01:06
    01:07
    01:08
    01:09
    01:10
    01:11
    01:12
    01:13
    01:14
    01:15
    01:16
    01:17
    01:18
    01:19
    01:20
    01:21
    01:22
    01:23
    01:24
    01:25
    01:26
    01:27
    01:28
    01:29
    01:30
    01:31
    01:32
    01:33
    01:34
    01:35
    01:36
    01:37
    01:38
    01:39
    01:40
    01:41
    01:42
    01:43
    01:44
    01:45
    01:46
    01:47
    01:48
    01:49
    01:50
    01:51
    01:52
    01:53
    01:54
    01:55
    01:56
    01:57
    01:58
    01:59
    02:00
    02:01
    02:02
    02:03
    02:04
    02:05
    02:06
    02:07
    02:08
    02:09
    02:10
    02:11
    02:12
    02:13
    02:14
    02:15
    02:16
    02:17
    02:18
    02:19
    02:20
    02:21
    02:22
    02:23
    02:24
    02:25
    02:26
    02:27
    02:28
    02:29
    02:30
    02:31
    02:32
    02:33
    02:34
    02:35
    02:36
    02:37
    02:38
    02:39
    02:40
    02:41
    02:42
    02:43
    02:44
    02:45
    02:46
    02:47
    02:48
    02:49
    02:50
    02:51
    02:52
    02:53
    02:54
    02:55
    02:56
    02:57
    02:58
    02:59
    03:00
    03:01
    03:02
    03:03
    03:04
    03:05
    03:06
    03:07
    03:08
    03:09
    03:10
    03:11
    03:12
    03:13
    03:14
    03:15
    03:16
    03:17
    03:18
    03:19
    03:20
    03:21
    03:22
    03:23
    03:24
    03:25
    03:26
    03:27
    03:28
    03:29
    03:30
    03:31
    03:32
    03:33
    03:34
    03:35
    03:36
    03:37
    03:38
    03:39
    03:40
    03:41
    03:42
    03:43
    03:44
    03:45
    03:46
    03:47
    03:48
    03:49
    03:50
    03:51
    03:52
    03:53
    03:54
    03:55
    03:56
    03:57
    03:58
    03:59
    04:00
    04:01
    04:02
    04:03
    04:04
    04:05
    04:06
    04:07
    04:08
    04:09
    04:10
    04:11
    04:12
    04:13
    04:14
    04:15
    04:16
    04:17
    04:18
    04:19
    04:20
    04:21
    04:22
    04:23
    04:24
    04:25
    04:26
    04:27
    04:28
    04:29
    04:30
    04:31
    04:32
    04:33
    04:34
    04:35
    04:36
    04:37
    04:38
    04:39
    04:40
    04:41
    04:42
    04:43
    04:44
    04:45
    04:46
    04:47
    04:48
    04:49
    04:50
    04:51
    04:52
    04:53
    04:54
    04:55
    04:56
    04:57
    04:58
    04:59
    05:00
    05:01
    05:02
    05:03
    05:04
    05:05
    05:06
    05:07
    05:08
    05:09
    05:10
    05:11
    05:12
    05:13
    05:14
    05:15
    05:16
    05:17
    05:18
    05:19
    05:20
    05:21
    05:22
    05:23
    05:24
    05:25
    05:26
    05:27
    05:28
    05:29
    05:30
    05:31
    05:32
    05:33
    05:34
    05:35
    05:36
    05:37
    05:38
    05:39
    05:40
    05:41
    05:42
    05:43
    05:44
    05:45
    05:46
    05:47
    05:48
    05:49
    05:50
    05:51
    05:52
    05:53
    05:54
    05:55
    05:56
    05:57
    05:58
    05:59
    06:00
    06:01
    06:02
    06:03
    06:04
    06:05
    06:06
    06:07
    06:08
    06:09
    06:10
    06:11
    06:12
    06:13
    06:14
    06:15
    06:16
    06:17
    06:18
    06:19
    06:20
    06:21
    06:22
    06:23
    06:24
    06:25
    06:26
    06:27
    06:28
    06:29
    06:30
    06:31
    06:32
    06:33
    06:34
    06:35
    06:36
    06:37
    06:38
    06:39
    06:40
    06:41
    06:42
    06:43
    06:44
    06:45
    06:46
    06:47
    06:48
    06:49
    06:50
    06:51
    06:52
    06:53
    06:54
    06:55
    06:56
    06:57
    06:58
    06:59
    07:00
    07:01
    07:02
    07:03
    07:04
    07:05
    07:06
    07:07
    07:08
    07:09
    07:10
    07:11
    07:12
    07:13
    07:14
    07:15
    07:16
    07:17
    07:18
    07:19
    07:20
    07:21
    07:22
    07:23
    07:24
    07:25
    07:26
    07:27
    07:28
    07:29
    07:30
    07:31
    07:32
    07:33
    07:34
    07:35
    07:36
    07:37
    07:38
    07:39
    07:40
    07:41
    07:42
    07:43
    07:44
    07:45
    07:46
    07:47
    07:48
    07:49
    07:50
    07:51
    07:52
    07:53
    07:54
    07:55
    07:56
    07:57
    07:58
    07:59
    08:00
    08:01
    08:02
    08:03
    08:04
    08:05
    08:06
    08:07
    08:08
    08:09
    08:10
    08:11
    08:12
    08:13
    08:14
    08:15
    08:16
    08:17
    08:18
    08:19
    08:20
    08:21
    08:22
    08:23
    08:24
    08:25
    08:26
    08:27
    08:28
    08:29
    08:30
    08:31
    08:32
    08:33
    08:34
    08:35
    08:36
    08:37
    08:38
    08:39
    08:40
    08:41
    08:42
    08:43
    08:44
    08:45
    08:46
    08:47
    08:48
    08:49
    08:50
    08:51
    08:52
    08:53
    08:54
    08:55
    08:56
    08:57
    08:58
    08:59
    09:00
    09:01
    09:02
    09:03
    09:04
    09:05
    09:06
    09:07
    09:08
    09:09
    09:10
    09:11
    09:12
    09:13
    09:14
    09:15
    09:16
    09:17
    09:18
    09:19
    09:20
    09:21
    09:22
    09:23
    09:24
    09:25
    09:26
    09:27
    09:28
    09:29
    09:30
    09:31
    09:32
    09:33
    09:34
    09:35
    09:36
    09:37
    09:38
    09:39
    09:40
    09:41
    09:42
    09:43
    09:44
    09:45
    09:46
    09:47
    09:48
    09:49
    09:50
    09:51
    09:52
    09:53
    09:54
    09:55
    09:56
    09:57
    09:58
    09:59
    10:00
    10:01
    10:02
    10:03
    10:04
    10:05
    10:06
    10:07
    10:08
    10:09
    10:10
    10:11
    10:12
    10:13
    10:14
    10:15
    10:16
    10:17
    10:18
    10:19
    10:20
    10:21
    10:22
    10:23
    10:24
    10:25
    10:26
    10:27
    10:28
    10:29
    10:30
    10:31
    10:32
    10:33
    10:34
    10:35
    10:36
    10:37
    10:38
    10:39
    10:40
    10:41
    10:42
    10:43
    10:44
    10:45
    10:46
    10:47
    10:48
    10:49
    10:50
    10:51
    10:52
    10:53
    10:54
    10:55
    10:56
    10:57
    10:58
    10:59
    11:00
    11:01
    11:02
    11:03
    11:04
    11:05
    11:06
    11:07
    11:08
    11:09
    11:10
    11:11
    11:12
    11:13
    11:14
    11:15
    11:16
    11:17
    11:18
    11:19
    11:20
    11:21
    11:22
    11:23
    11:24
    11:25
    11:26
    11:27
    11:28
    11:29
    11:30
    11:31
    11:32
    11:33
    11:34
    11:35
    11:36
    11:37
    11:38
    11:39
    11:40
    11:41
    11:42
    11:43
    11:44
    11:45
    11:46
    11:47
    11:48
    11:49
    11:50
    11:51
    11:52
    11:53
    11:54
    11:55
    11:56
    11:57
    11:58
    11:59
    12:00
    12:01
    12:02
    12:03
    12:04
    12:05
    12:06
    12:07
    12:08
    12:09
    12:10
    12:11
    12:12
    12:13
    12:14
    12:15
    12:16
    12:17
    12:18
    12:19
    12:20
    12:21
    12:22
    12:23
    12:24
    12:25
    12:26
    12:27
    12:28
    12:29
    12:30
    12:31
    12:32
    12:33
    12:34
    12:35
    12:36
    12:37
    12:38
    12:39
    12:40
    12:41
    12:42
    12:43
    12:44
    12:45
    12:46
    12:47
    12:48
    12:49
    12:50
    12:51
    12:52
    12:53
    12:54
    12:55
    12:56
    12:57
    12:58
    12:59
    13:00
    13:01
    13:02
    13:03
    13:04
    13:05
    13:06
    13:07
    13:08
    13:09
    13:10
    13:11
    13:12
    13:13
    13:14
    13:15
    13:16
    13:17
    13:18
    13:19
    13:20
    13:21
    13:22
    13:23
    13:24
    13:25
    13:26
    13:27
    13:28
    13:29
    13:30
    13:31
    13:32
    13:33
    13:34
    13:35
    13:36
    13:37
    13:38
    13:39
    13:40
    13:41
    13:42
    13:43
    13:44
    13:45
    13:46
    13:47
    13:48
    13:49
    13:50
    13:51
    13:52
    13:53
    13:54
    13:55
    13:56
    13:57
    13:58
    13:59
    14:00
    14:01
    14:02
    14:03
    14:04
    14:05
    14:06
    14:07
    14:08
    14:09
    14:10
    14:11
    14:12
    14:13
    14:14
    14:15
    14:16
    14:17
    14:18
    14:19
    14:20
    14:21
    14:22
    14:23
    14:24
    14:25
    14:26
    14:27
    14:28
    14:29
    14:30
    14:31
    14:32
    14:33
    14:34
    14:35
    14:36
    14:37
    14:38
    14:39
    14:40
    14:41
    14:42
    14:43
    14:44
    14:45
    14:46
    14:47
    14:48
    14:49
    14:50
    14:51
    14:52
    14:53
    14:54
    14:55
    14:56
    14:57
    14:58
    14:59
    15:00
    15:01
    15:02
    15:03
    15:04
    15:05
    15:06
    15:07
    15:08
    15:09
    15:10
    15:11
    15:12
    15:13
    15:14
    15:15
    15:16
    15:17
    15:18
    15:19
    15:20
    15:21
    15:22
    15:23
    15:24
    15:25
    15:26
    15:27
    15:28
    15:29
    15:30
    15:31
    15:32
    15:33
    15:34
    15:35
    15:36
    15:37
    15:38
    15:39
    15:40
    15:41
    15:42
    15:43
    15:44
    15:45
    15:46
    15:47
    15:48
    15:49
    15:50
    15:51
    15:52
    15:53
    15:54
    15:55
    15:56
    15:57
    15:58
    15:59
    16:00
    16:01
    16:02
    16:03
    16:04
    16:05
    16:06
    16:07
    16:08
    16:09
    16:10
    16:11
    16:12
    16:13
    16:14
    16:15
    16:16
    16:17
    16:18
    16:19
    16:20
    16:21
    16:22
    16:23
    16:24
    16:25
    16:26
    16:27
    16:28
    16:29
    16:30
    16:31
    16:32
    16:33
    16:34
    16:35
    16:36
    16:37
    16:38
    16:39
    16:40
    16:41
    16:42
    16:43
    16:44
    16:45
    16:46
    16:47
    16:48
    16:49
    16:50
    16:51
    16:52
    16:53
    16:54
    16:55
    16:56
    16:57
    16:58
    16:59
    17:00
    17:01
    17:02
    17:03
    17:04
    17:05
    17:06
    17:07
    17:08
    17:09
    17:10
    17:11
    17:12
    17:13
    17:14
    17:15
    17:16
    17:17
    17:18
    17:19
    17:20
    17:21
    17:22
    17:23
    17:24
    17:25
    17:26
    17:27
    17:28
    17:29
    17:30
    17:31
    17:32
    17:33
    17:34
    17:35
    17:36
    17:37
    17:38
    17:39
    17:40
    17:41
    17:42
    17:43
    17:44
    17:45
    17:46
    17:47
    17:48
    17:49
    17:50
    17:51
    17:52
    17:53
    17:54
    17:55
    17:56
    17:57
    17:58
    17:59
    18:00
    18:01
    18:02
    18:03
    18:04
    18:05
    18:06
    18:07
    18:08
    18:09
    18:10
    18:11
    18:12
    18:13
    18:14
    18:15
    18:16
    18:17
    18:18
    18:19
    18:20
    18:21
    18:22
    18:23
    18:24
    18:25
    18:26
    18:27
    18:28
    18:29
    18:30
    18:31
    18:32
    18:33
    18:34
    18:35
    18:36
    18:37
    18:38
    18:39
    18:40
    18:41
    18:42
    18:43
    18:44
    18:45
    18:46
    18:47
    18:48
    18:49
    18:50
    18:51
    18:52
    18:53
    18:54
    18:55
    18:56
    18:57
    18:58
    18:59
    19:00
    19:01
    19:02
    19:03
    19:04
    19:05
    19:06
    19:07
    19:08
    19:09
    19:10
    19:11
    19:12
    19:13
    19:14
    19:15
    19:16
    19:17
    19:18
    19:19
    19:20
    19:21
    19:22
    19:23
    19:24
    19:25
    19:26
    19:27
    19:28
    19:29
    19:30
    19:31
    19:32
    19:33
    19:34
    19:35
    19:36
    19:37
    19:38
    19:39
    19:40
    19:41
    19:42
    19:43
    19:44
    19:45
    19:46
    19:47
    19:48
    19:49
    19:50
    19:51
    19:52
    19:53
    19:54
    19:55
    19:56
    19:57
    19:58
    19:59
    20:00
    20:01
    20:02
    20:03
    20:04
    20:05
    20:06
    20:07
    20:08
    20:09
    20:10
    20:11
    20:12
    20:13
    20:14
    20:15
    20:16
    20:17
    20:18
    20:19
    20:20
    20:21
    20:22
    20:23
    20:24
    20:25
    20:26
    20:27
    20:28
    20:29
    20:30
    20:31
    20:32
    20:33
    20:34
    20:35
    20:36
    20:37
    20:38
    20:39
    20:40
    20:41
    20:42
    20:43
    20:44
    20:45
    20:46
    20:47
    20:48
    20:49
    20:50
    20:51
    20:52
    20:53
    20:54
    20:55
    20:56
    20:57
    20:58
    20:59
    21:00
    21:01
    21:02
    21:03
    21:04
    21:05
    21:06
    21:07
    21:08
    21:09
    21:10
    21:11
    21:12
    21:13
    21:14
    21:15
    21:16
    21:17
    21:18
    21:19
    21:20
    21:21
    21:22
    21:23
    21:24
    21:25
    21:26
    21:27
    21:28
    21:29
    21:30
    21:31
    21:32
    21:33
    21:34
    21:35
    21:36
    21:37
    21:38
    21:39
    21:40
    21:41
    21:42
    21:43
    21:44
    21:45
    21:46
    21:47
    21:48
    21:49
    21:50
    21:51
    21:52
    21:53
    21:54
    21:55
    21:56
    21:57
    21:58
    21:59
    22:00
    22:01
    22:02
    22:03
    22:04
    22:05
    22:06
    22:07
    22:08
    22:09
    22:10
    22:11
    22:12
    22:13
    22:14
    22:15
    22:16
    22:17
    22:18
    22:19
    22:20
    22:21
    22:22
    22:23
    22:24
    22:25
    22:26
    22:27
    22:28
    22:29
    22:30
    22:31
    22:32
    22:33
    22:34
    22:35
    22:36
    22:37
    22:38
    22:39
    22:40
    22:41
    22:42
    22:43
    22:44
    22:45
    22:46
    22:47
    22:48
    22:49
    22:50
    22:51
    22:52
    22:53
    22:54
    22:55
    22:56
    22:57
    22:58
    22:59
    23:00
    23:01
    23:02
    23:03
    23:04
    23:05
    23:06
    23:07
    23:08
    23:09
    23:10
    23:11
    23:12
    23:13
    23:14
    23:15
    23:16
    23:17
    23:18
    23:19
    23:20
    23:21
    23:22
    23:23
    23:24
    23:25
    23:26
    23:27
    23:28
    23:29
    23:30
    23:31
    23:32
    23:33
    23:34
    23:35
    23:36
    23:37
    23:38
    23:39
    23:40
    23:41
    23:42
    23:43
    23:44
    23:45
    23:46
    23:47
    23:48
    23:49
    23:50
    23:51
    23:52
    23:53
    23:54
    23:55
    23:56
    23:57
    23:58
    23:59