F- Department of Physics; Fax; farad; Faraday; Fahrenheit (temperature in Fahrenheit); queen (in chess notation); physics; branch; firm; flint (a type of colorless optical glass); fleet; flotilla; fund; forced; front; land mine; high-explosive projectile

F.- Frunze

f- femto ...; filter; purple; fund; ph; high-explosive; foundation; lb.

f.- Fax; farm; movie; firm; the form; foot

F-1- the first physical reactor (the first nuclear reactor in the USSR and Europe); transliteration fr. abbr. F1- owls. hand fragmentation grenade model 1939 (joking decoding - fenyusha); Finnish anti-tank mine of the 1936 model; Formula-1 (Water-motor Formula-1, eng. Formula One UIM World Championship) - class of racing ships, world boat racing championship; Formula 1 (eng. FIA Formula One World Championship) - world championship in car racing with open wheels

F – fax machine; federal agency; financial assets; aluminum flask; front-line aviation; functional act

FAA- Federal Archival Agency

FA AHA- Federal Agency "Administration of Civil Airports"

FAB- high-explosive aerial bomb

FAB-TS- thick-walled high-explosive bomb

FAVMP- Federal Agency for High-Tech Medical Care

FAVR- Federal Agency for Water Resources

FAVT – Faculty of Automation and Computer Engineering; Federal Air Transport Agency

FAD- federal highway; flavin adenine dinucleotide

FADIX

FADX- Faculty of road and cadastral systems

FADM- Federal Agency for Youth Affairs

FADN- Federal Agency for Ethnic Affairs

FAD CIS- Federal Agency for the Commonwealth of Independent States

FAZH- Federal Jury of Appeal

FAJT- Federal Agency for Railway Transport

FAZT- Faculty of automation of procurement technologies

FAI- transliteration of fr. abbr. FAI – Federation Aeronautique Internationale- International Federation of Aeronautics

FAIR- French Association of Railway Engineers

FAIP- federal targeted investment program

FAIR- Federation of Copyright Holders for the Collective Management of Copyright for Interactive Use of Works

FAIT- Federal Agency for Information Technologies

FAK FAQ – Frequently Asked Question (s)- FAQ

FAL FAL - Convention on Facilitation of International Maritime Traffic- Convention on Facilitation of International Maritime Traffic

FALA- transliteration port. abbr. FALA - Forças Armadas de Libertação de Angola- Armed Forces for the Liberation of Angola

FALH- Federal Forestry Agency

FAMAS- transliteration of fr. abbr. FAMAS - Fusil d "Assaut de la Manufacture d" Armes de St-Étienne- assault rifle developed by the MAS arms factory in Saint-Etienne (fr. Machine gun caliber 5.56 mm)

FAMRT- Federal Agency for Sea and River Transport

FAMS- Federation of Motorsports

FAN- Federal News Agency

FANO- Federal Agency for Scientific Organizations

FAO- Federal Archival Agency; transliteration of English. abbr. FAO – Food and Agriculture Organization- Food and Agriculture Organization of the United Nations

FAOGG RF (FAOGG) - Federal Agency for the Development of the State Border of the Russian Federation

FAP- feldsher-obstetric station; Federal Aviation Regulations; festival of author's songs; fiber-reinforced plastic; Fund of algorithms and computer programs

FAP VLE EA- Federal Aviation Rules "Medical and flight examination of experimental aviation personnel"

FAPiMK

FAPLA FAPLA – Forças Armadas Populares de Libertação de Angola- People's Armed Forces for the Liberation of Angola

FAPMK- Federal Agency for Press and Mass Communications

FAPP- Federal aviation rules for flights in the airspace of Russia

FAPPP- Federal Aviation Rules of Conduct for Passengers on Board Aircraft

FAPSI- Federal Agency for Government Communications and Information under the President of the Russian Federation (until 2003, it was abolished in March 2003, and its functions were transferred to the FSB)

FAPTUS- Branch of the Aldan production and technical communication center

PLL- phase automatic frequency control

PAR – phased array antenna;Federal Agency for Fisheries; Federation of Russian Car Owners; Federation of Motorists of Russia; Russian Mountaineering Federation

FARB- Federation of army hand-to-hand combat of Russia

FARE- transliteration of English. abbr. FARE - Football Against Racism in Europe- Football against racism in Europe (European network of organizations against discrimination in football and society)

FARK- transliteration isp. FARC – Fuerzas Armadas Revolucionarias de Colombia- Revolutionary Armed Forces of Colombia

FAS- Federal Antimonopoly Service; Federal Communications Agency; Federal Arbitration Court; fetal alcohol syndrome; front-line aviation warehouse

FASDO- federal automated distance learning system

FAS MO- Federal Arbitration Court of the Moscow District

FASR- Federation of Aircraft Modeling Sports of Russia; Federation of Aviation Sports of Russia

FAS RF (FAS) - Federal Antimonopoly Service of the Russian Federation

FASS- Federal Agency for Special Construction

FAS USSR- Federation of Aviation Sports of the USSR

FASH RF (FASH) - Federal Agency for Agriculture of the Russian Federation

FAT- transliteration of English. abbr. FAT – File Allocation Table- file allocation table; Federal Agency for Tourism

VEIL- Federation of Tourism Associations of ASEAN Member Countries

FATRIM- Federal Agency for Technical Regulation and Metrology

FATF- transliteration of English. abbr. FATF – Financial Action Task Force on Money Laundering- Financial Action Task Force on Money Laundering

Fatah- transliteration FaTaH(Arabic فتح) - inverted (read from end to beginning) abbreviation of the name of the organization Harakat at-Tahrir al-Watani al-Filastini- Movement for the National Liberation of Palestine

FAU- Federal Autonomous Institution; Federation of American Scientists

FAUGI- Federal Agency for State Property Management

FB – Faculty of Security; Federal Bureau; federal budget; Facebook (social network); stock Exchange; foundation block

FBA- bioaccumulation factor; federal business agency; Badminton Federation of Azerbaijan; Basketball Federation of Armenia; Boxing Federation of Azerbaijan; Armenian Wrestling Federation; front-line bomber aviation

FBB- Finansbusinessbank

FBD- Federal database; federal data bank; fixed wireless

FBD DOP- federal data bank on personnel exposure doses (on individual exposure doses to personnel of organizations, enterprises, institutions and population)

FBDM- federal data bank on individual doses of citizens' exposure, created by honey. irradiation (when carrying out medical diagnostic X-ray and radiological procedures)

FBD OPI- federal data bank on individual doses of citizens' exposure, created by natural and technogenically modified radiation background

FBiH- Federation of Bosnia and Herzegovina

FBIR- Federal Bank for Innovation and Development

FBIUKS- Faculty of Business Informatics and Complex Systems Management

FBK- Financial and accounting consultants (company); Anti-Corruption Foundation

Stock Exchange MICEX- Stock Exchange of the Moscow Interbank Currency Exchange

FB ITU- Federal Bureau of Medical and Social Expertise

FBN- financial and budgetary supervision; Foundation for the Struggle for Morality

FBS AS USSR (FBS) - Fundamental Library of Social Sciences of the USSR Academy of Sciences

FBI- Federal Bureau of Investigation; Baseball Federation of Russia; Boxing Federation of Russia

FBS- Federal budgetary system; financial and accounting service; financial and budgetary sphere; solid foundation block

FBSR- Russian Billiard Sports Federation

FBU- federal budgetary institution

FBUZ- federal budgetary healthcare institution

FBUN- federal budgetary institution of science

FBUN SSC PMB- Federal budgetary institution of science "State Scientific Center for Applied Microbiology and Biotechnology"

FBUN NIIRG- Federal Budgetary Institution of Science "St. Petersburg Research Institute of Radiation Hygiene named. prof. P.V. Ramzaev "

FBUN FNTS MPT URZN- Federal Budgetary Institution of Science "Federal Scientific Center for Medical and Preventive Technologies for Managing Public Health Risks"

FBU TsGIZhBO FSIN RF (TsGIZhBO FSIN) - Federal budgetary institution "Center for State Property and Housing and Welfare of the Federal Service for the Execution of Punishments" of the Russian Federation

PV- physical education; fixed payment; Finnish Bulletin (magazine); capital-labor ratio; forcing excitation; ejection fraction (honey)

FVA- air filter of absolute purification

FVAD- front-line military road

FVD- physics of high pressures; external respiration function(honey.)

FVZO

FViZO- Faculty of Evening and Distance Learning

FVKom- compact air filter

FVL- front vetzaret

FVM- Faculty of Veterinary Medicine

FVMK- Federal War Memorial Cemetery

FVMS- Powerboat Federation

FVMSR- Russian Powerboat Federation

FVMS of the USSR- Federation of Powerboat Sports of the USSR

FVNT- Foundation for the Revival of Folk Traditions

FVP- panel air filter

Fvr- type of work shaper

FVS- Faculty of Computing Systems

FVSN- form of departmental statistical observation

FVSP- fixed payment to the insurance pension

FVSR – Cycling Federation of Russia; Russian Helicopter Federation

FVTI- Federation of military tactical games

HLF- filtering unit

FVug- carbon air filter

HPF- high-pass filter

FVS- medical assistant military school

FvSh- Physics at school (magazine)

HVE- high energy physics

FG- financial group; fiscal year; fluorography; photoheliograph; photo head; high explosive grenade

FGA- phytohemagglutinin (phytohemagglutinin)

FGAOU- federal state autonomous educational institution

FGAOU VO (FGAOUVO) - federal state autonomous educational institution of higher education

FGAOU VPO- federal state autonomous educational institution of higher professional education

FGAU GNII ITT- Federal State Autonomous Institution "State Research Institute of Information Technologies and Telecommunications"

FGB- functional cargo block

fgbatr- photogrammetric battery

FGBLPU- federal state budgetary medical prophylactic institution

FGBLPU NKTSOZSH- Federal State Budgetary Medical Preventive Institution "Scientific and Clinical Center for the Protection of Miners' Health"

FGBNU- Federal State Budgetary Scientific Institution

FSBSI RSCH- Federal State Budgetary Scientific Institution "Russian Scientific Center for Surgery them.acad. B.V. Petrovsky "

FSBEI- federal state budgetary educational institution

FGBOU VO- federal state budgetary educational institution of higher education

FSBEI VO KSU- Federal State Budgetary Educational Institution of Higher Education "Khakass State University them. N.F. Katanova "

FGBOU SPO YAMK- Branch of the State budgetary educational institution of secondary vocational education "Yakutsk College of Music them. M.N. Zhirkov "

FGBOU SPO YAMK (U)- Branch of the State budgetary educational institution of secondary vocational education "Yakutsk College of Music (school) them. M.N. Zhirkov "

FGBU- federal state budgetary institution

FGBU VNII GOCHS- Federal State Budgetary Institution "All-Russian Research Institute for Civil Defense and Emergencies EMERCOM of Russia"

FGBU GTSSP MIA RF- Federal State Budgetary Institution "Main Center for Special Transportation of the Ministry of Internal Affairs of the Russian Federation"

FSBI IBPK SB RAS- Federal State Budgetary Institution of Science Institute of Biological Problems of Permafrost of the Siberian Branch of the Russian Academy of Sciences

FGBUK- federal state budgetary institution of culture

FGBUN- federal state budgetary institution of science

FGBUN IMEMO RAN- Federal State Budgetary Institution of Science Institute of World Economy and International Relations of the Russian Academy of Sciences

FGBUN IPA RAS- Federal State Budgetary Institution of Science Institute of Applied Astronomy of the Russian Academy of Sciences

FSBI NIIPSES FSGS- Federal State Budgetary Institution "Research Institute of Social and Economic Statistics of the Federal State Statistics Service"

FGBU NMIRTS- Federal State Budgetary Institution "National Medical Research Radiological Center"

FSBI NTsESMP- Federal State Budgetary Institution "Scientific Center for Expertise of Medicinal Products"

FSBI OTSMRSIT- Federal State Budgetary Institution "Industry Center for Monitoring and Development in the Field of Infocommunication Technologies"

FSBI RAS- Federal State Budgetary Institution "Russian Academy of Sciences"

FGBU RCSME of the Ministry of Health of the Russian Federation- Federal State Budgetary Institution "Russian Center for Forensic Medicine" of the Ministry of Health of the Russian Federation

FGBU SLO Russia

FSBI "SLO" Russia ""- Federal State Budgetary Institution "Special Flight Squad" Russia ""

FSBI STsGMS CHAM- Federal State Budgetary Institution "Specialized Center for Hydrometeorology and Environmental Monitoring of the Black and Azov Seas"

fgv- photogrammetric platoon

FGGK- federal hydroelectric company

FGGS- federal state civil service; federal government civil servant

FGDS- fibrogastroduodenoscopy

FSIS- federal state information system

FSIS DO- Federal state information system of pre-trial appeal

FSIS USR REGISTRY OFFICE- Federal State Information System "Unified State Register of Civil Status Acts"

FSIS USRN- Federal state information system for maintaining the Unified State Register of Real Estate (Federal State Information System "Unified State Register of Real Estate")

FSIS EIAS- federal state information system "Unified information and analytical system"

FSIS ESNSI- Federal state information system "Unified system of regulatory reference information"

FSIS EECO- federal state information system "Unified electronic cartographic framework"

FSIS FRI- Federal State Information System "Federal Register of Disabled Persons"

FSIS CA- Federal State Information System "Pricing in Construction"

SPFU- State Property Fund of Ukraine

FGK – federal hydroelectric company; Federal Freight Company (subsidiary of Russian Railways)

FGKU- federal state government agency

FGLN- federal state forest supervision

FGLO- Federal State Forestry Protection

FGM- transliteration of English. abbr. FGM – Female genital mutilation- Female genital mutilation (female genital mutilation) [female genital mutilation]; Fermi gas model; physical geography of continents (academic subject); coarse oil filter; phimosis of the brain; photogrammetry; functional gradient material; functional gradient material

FGN- federal state supervision; financial literacy of the population

CSF- coarse filter

FGOBU- federal state educational budgetary institution

FGOBU VPO- federal state educational budgetary institution of higher professional education

FGON- federal state hunting supervision

FSES- federal state educational standards

FGOS VPO- federal state educational standard of higher professional education

GEF DO- federal state educational standard of preschool education

FGOS NOO- federal state educational standard of primary general education

FSES NGO- federal state educational standard of primary vocational education

FGOS OVZ- federal state educational standard for students with disabilities

FGOS OOO- federal state educational standard of basic general education

FGOS SOO- federal state educational standard of secondary general education

FGOS SPO- federal state educational standard of secondary vocational education

FGOS UO- federal state educational standard for students with mental retardation

FGOU- federal state educational institution

FGOU VPO- federal state educational institution of higher professional education

FGOU IBO FSB RF- Federal State Educational Institution of Higher Professional Education "Institute of the Coast Guard of the Federal Security Service of the Russian Federation"

FGP- Faculty of Global Processes

FGR- valve timing; homologous restriction factor; Russian Handball Federation; Romanian Gymnastics Federation; Federation of Pigeon Breeders of Russia; Grappling Federation of Russia; physical geography of Russia; Volkswagen group rus (organization)

FGRDSP- Federal State Register of Strategic Planning Documents

FGS- Foundation for Civil Liberties; group shaper signal; group spectrum shaper

FGSSR- Federation of Alpine Skiing and Snowboarding of Russia

FGT- federal state requirements; branded warranty card

FGU- federal government agency

FSUAP- federal state unitary aviation enterprise

FGUAP EMERCOM of the Russian Federation- Federal State Unitary Aviation Enterprise of the Ministry of Emergency Situations of the Russian Federation

FGU GB MSE FMBA RF- Federal State Institution "Main Bureau of Medical and Social Expertise of the Federal Medical and Biological Agency"

FGU GIKMZ- Federal State Institution State Historical and Cultural Museum-Reserve "Moscow Kremlin"

FGUZ- Federal State Healthcare Institution

FGUN- Federal State Institution of Science

FSUE- Federal State Unitary Enterprise

FSUE VNIIPVTI (VNIIPVTI) - Federal State Unitary Enterprise "All-Russian Scientific Research Institute for Problems of Computer Science and Informatization"

FSUE GosNII GA- Federal State Unitary Enterprise "State Research Institute of Civil Aviation"

FSUE NPTSAP- Federal State Unitary Enterprise "Research and Production Center for Automation and Instrumentation named after acade. ON. Pilyugin "

FSUPOP- Federal State Unitary Prosthetic and Orthopedic Enterprise

FSUE PPP- Federal State Unitary Enterprise "Enterprise for the supply of products of the Administrative Department of the President of the Russian Federation"

FSUE RNTs PH- Federal State Unitary Enterprise "Russian Scientific Center" Applied Chemistry "

FSUE SU DVO MO RF- Federal State Unitary Enterprise "Construction Directorate of the Far Eastern Military District of the Ministry of Defense of the Russian Federation"

FSUE TSITOS FSIN- Federal State Unitary Enterprise Center for Information and Technical Support and Communication of the Federal Penitentiary Service

FSUE TSENKI- Federal State Unitary Enterprise "Center for Operation of Ground-Based Space Infrastructure Facilities"

FGU RGMC- Federal State Institution "Russian State Music TV and Radio Center"

FGU FIPS- Federal State Institution "Federal Institute of Industrial Property"

FHC- transliteration of English. abbr. FGC – Female genital cutting- female circumcision

FGCHGK- Championship "Financial Literacy" in the mobile application "What? Where? When? online "

FD- phase detector; Faculty of Design; pharmacodynamics; pharmacodynamic; federal road; Felix Dzerzhinsky (steam locomotive brand); filtration case; financial directorate; Financial Department; Financial Director (magazine); findirector; fiscal data; Floppy Disk; floppy drive; fluorescence diagnostics; stock house; photosensor; photodiode; photoradar sensor; functional diagnostics; functional design

FDA- Federal Road Agency

FDAMT- Federal Road Agency of the Ministry of Transport of the Russian Federation

FDI- Foundation for Democratic Initiatives

PDKT- French Democratic Confederation of Labor

FDO – Faculty of Distance Learning; Faculty of Further Education; Federation of Children's Organizations

UNDEF (UN FD) - United Nations Democracy Fund

FDOP- Faculty of pre-university education and career guidance

FDP- Faculty of pre-university training; Faculty of Additional Professions; Finnish dragoon regiment (historical)

FDR – Russian Darts Federation;Judo Federation of Russia;Finnish Democratic Republic (1939-40); money market fund; Franklin Delano Roosevelt

FDS- forming dynamic system

FDSE- Front for Democracy and Socialist Unity (rum. Frontul Democrației și Unității Socialiste, FDUS; polit. organization in the Socialist Republic of Romania, 1968-89)

FDSU MO RF (FDSU) - Federal Road Construction Directorate of the Ministry of Defense of the Russian Federation

PDT- fluctuation-dissipation theorem; photodynamic therapy

FDF- Federal Road Fund

PDE- phosphodiesterase

FE- phraseological unit

HAIR DRYER- Faculty of Natural Sciences

FEOR- Federation of Jewish Communities of Russia

FEPN- Foundation for the Unity of Orthodox Christian Nations

FER – federal unit rates; federal uniform rates

FESA- transliteration of English. abbr. FESA - Federation of European Shogi Associations- Federation of European Shogi Associations

FESCO- transliteration of English. abbr. FESCO - Far-Eastern Shipping Company- Far Eastern Shipping Company (FESCO)

VF – ventricular fibrillation (med.); grease filter

FZHEL- forced vital capacity of the lungs (honey)

FZhP- filter fat-trappingfor rectangular ducts

FZHU- filter fat-trapping

FJF- federal housing stock

FZ – porcelain factory; faience factory; federal significance (motor road); The federal law; Philological notes; employment fund; functional tasks

FZAB- high-explosive incendiary bomb

FZV- Depositors Protection Fund (autonomous non-profit organization)

FZD- financial procurement activities; Fund for the Protection of Shareholders

FZZh- animal welfare fund

FZZ- photonic exclusion zone (eng. Photonic Band Gap)

FZK- factory committee (factory committee); fibrosis of the posterior capsule (honey); financial security company; fund-purchasing commission (to replenish museum funds)

FZMK- factory and local committee

FZNTS- Fund for the Protection of National Values

FZO- factory training; Federal law on education

FZOGIP- Federal Law "On Basic Guarantees of Electoral Rights"

FZOO- Federal Law on Weapons ( Federal Law "On Weapons")

FZP- salary fund

FZPD- Fund for the Protection of the Rights of Shareholders

FZS – factory seven-year plan

FZT- Faculty of automation of procurement technologies; Faculty of Animal Science; photographic anti-aircraft tube; high-explosive incendiary tracer (ammunition, projectile)

FZTA- Faculty of Animal Science and Agribusiness

FZU – factory apprenticeship; factory school ; phase sensitive protective device

FZTSO- factory of a complete processing cycle

FI- toy factory; surname, first name; federal property; Toy Festival (LLC); financial institution; integration fund

FIA- transliteration of fr. abbr. FIA – Fédération Internationale de l "Automobile- International Automobile Federation

FIAN (FI AN) - Physical Institute of the Academy of Sciences

FIAPA- transliteration of fr. abbr. FIAPA - La Fédération Internationale des Associations des Personnes Agées- International Federation of Associations of Older Persons

FIAS- Federal Information Address System

FIAT- Italian transliteration. abbr. FIAT – Fabbrica Italiana Automobili Torino- Turin Italian Automobile Factory

FIB- transliteration of English. abbr. FIB – Federation of International Bandy- International Bandy Federation

FIBA- transliteration of fr. abbr. FIBA - Fédération Internationale de Basketball- International Basketball Federation

FIWT- Faculty of Innovation and High Technologies (MIPT)

FIG- transliteration of English. abbr. FIG - Faith in God- Faith in God; transliteration of English. abbr. FIG - Falling Into Grace- falling into grace; transliteration of English. abbr. FIG - Farmers Insurance Group- Insurance group of farmers; transliteration of English. abbr. FIG - Fast Information Group- Group of quick information; transliteration of English. abbr. FIG - Federal Internet Guide- Federal Internet guide; transliteration of English. abbr. FIG - Federation of International Gymnastics- Federation of International Gymnastics; transliteration of English. abbr. FIG - Fiber Interferometer Gyroscope- fiber interferometer-gyroscope; transliteration of English. abbr. FIG - Field Implementation Guide- Field Implementation Guide; transliteration of English. abbr. FIG - Fighter Interceptor Group- a group of interceptor fighters; transliteration of English. abbr. FIG - Film Integrated Game- film-integrated game; transliteration of English. abbr. FIG - Financial Independence Group- Group of financial independence; transliteration of English. abbr. FIG - Financial Industrial Group- Financial and Industrial Group; transliteration of English. abbr. FIG - Financial Institutions Group- Group of financial institutions; transliteration of English. abbr. FIG - Fixed Income Group- a group with a fixed income; transliteration of English. abbr. FIG - Florida Institute for Girls- Florida Institute for Girls; transliteration of English. abbr. FIG - Florida Institute of Government- Florida Institute of Government; transliteration of English. abbr. FIG - Florida Interchange Group- Florida Exchange Group; transliteration of English. abbr. FIG - For Intimate Gatherings- for intimate meetings (in ads); transliteration of English. abbr. FIG - Fort Indiantown Gap- Fort Indianown Gap; transliteration of English. abbr. FIG - Forth Interest Group- Forth Interest Group; transliteration of English. abbr. FIG - Fortress Investment Group- Investment group Fortress; transliteration of English. abbr. FIG - Freen in Green- Phryn in green; transliteration of English. abbr. FIG - Freshman Interest Group- Freshman Interest Group; transliteration of English. abbr. FIG - Fun Is Good- Fun is good; transliteration of English. abbr. FIG - Future Inflation Gauge- template for inflation in the future; transliteration fr. abbr. FIG - Fédération Internationale de Gymnastique- International Gymnastics Federation; transliteration fr. abbr. FIG - Fédération Internationale des Géomètres- International Federation of Surveyors; transliteration fr. abbr. FIG - Fonds International de Garantie- International Guarantee Fund

FID- Foundation for Information Democracy

FIDE- transliteration of fr. abbr. FIDE – Fédération Internationale des Échecs- International Chess Federation

Fido- Federation of Exceptionally Friendship (joking)

FIDOF- transliteration of fr. abbr. FIDOF - Federation Internationale des Organizations de Festivals- International Federation of Festival Organizations

FIG- Federal Game Jury; transliteration fr. abbr. FIG - Federation Internationale de Gymnastique- International Gymnastics Federation

FIGET- transliteration of fr. abbr. FIJET – Fédération Internationale des Journalistes et Ecrivains du Tourisme- International Federation of Tourism Journalists

PHIZALIS- individual flashlight with "frog" battery charging and resistance indication

Fizmatlit- Publishing house of physical, mathematical and technical literature (history)

FIITS- Federal Research Testing Center

FIITS M (FIICM) - Federal Research Testing Center for Mechanical Engineering

FIC- transliteration of fr. abbr. FIQ – Federation Internationale des Quilleurs- International Bowling Federation

FICC- federal information computer center

FIM- transliteration of fr. abbr. FIM – Federation Internationale de Motocyclisme- International Motorsport Federation; phase-pulse modulation; phase-pulse modulation; phase-pulse modulator; a factor that inhibits migration; financing for innovation and modernization

Fintech- Financial technologies

FinCERT- Center for monitoring and responding to computer attacks in the credit and financial sector (structural unit of GUBiZI)

Full name- Full Name; federal electoral district; physically worn out equipment

FIOCO- Federal Institute for Education Quality Assessment

FIOP- Fund for Infrastructure and Educational Programs

FIP – financial and investment project; Information Policy Foundation; transliteration fr. abbr. FIP – Federation Internationale de Polo- International Polo Federation

FIPV- transliteration of fr. abbr. FIPV – Federacion Internacional de Pelota Vasca- International Federation of Basque Pelota

FIPD- Foundation for Research on Problems of Democracy

FIPI- Federal Institute for Pedagogical Measurements

FIPCO- transliteration of fr. abbr. FIPCO – Federation Internationale de Philatelie Constructive- International Federation for Constructive Philately (1949-64)

FIP NNPTSTO- financial and investment project of the National Research and Production Center for Rejuvenation Technologies

FIPO- Faculty of Fire Protection Engineers; transliteration fr. abbr. FIPO – Fédération Internationale de Philatélie Olympique- International Federation of Olympic Philately

FIPRESCI- transliteration of fr. abbr. FIPRESCI – Fédération internationale de la presse cinématographique- International Film Press Federation

FIPS- Federal Institute of Industrial Property

FIPTSTO- financial and investment project of the Center for Rejuvenation Technologies

FIR- federal information resource

FIRA- transliteration of fr. abbr. FIRA - Fédération Internationale de Rugby Amateur- International Federation of Amateur Rugby

FIRA-AER- transliteration of fr. abbr. FIRA-AER - Fédération Internationale de Rugby Amateur - Association Européenne de Rugby- International Amateur Rugby Federation - European Rugby Association

FI RAS (FI) - Physical Institute them.P.N. Lebedev of the Russian Academy of Sciences

FIIR RAN (FIRI) - Branch of the Institute of Russian History of the Russian Academy of Sciences (St. Petersburg)

FIRO- Federal Institute for the Development of Education

FIRS- transliteration of English. abbr. FIRS – International Roller Sports Federation- International Roller Skating Federation

FIRE- Fryazino branch of the Institution of the Russian Academy of Sciences Institute of Radio Engineering and Electronics them.V.A. Kotelnikova

FIRE RAS- Fryazino branch of the Institution of the Russian Academy of Sciences Institute of Radio Engineering and Electronics them.V.A. Kotelnikov Russian Academy of Sciences

FIS – transliteration fr. abbr. FIS – Fédération Internationale de Ski- International Ski Federation (International Ski Federation); Faculty of Foreign Students; federal information system; fixing resistance indicator; Financial Information Service; Financial information service; Finance and Statistics (Publishing House); US Research Foundation them. Franklin Roosevelt; informed consent form (medical); photonic integrated circuit; Islamic Salvation Front; Fuchsia and Herlochka (the name of the rocket from the novel "Dunno on the Moon" by N. Nosov); functional changes in the heart

FiS- Physical culture and sports (publishing house)

FISA- transliteration of fr. abbr. FISA – Fédération internationale du sport automobile- International Motorsport Federation (abolished); transliteration fr. abbr. FISA – Fédération Internationale des Sociétés d "Aviron- International Rowing Federation (International Rowing Federation); transliteration fr. abbr. FISA – Fédération Internationale des Sociétés Aérophilatéliques- International Federation of Aerophilate Societies

FISB- Faculty of Information Systems and Security

FIS GIA- federal information system of state final certification

FIS OKO- Federal information system for assessing the quality of education

FIS FRDO- federal information system "Federal register of information on education documents and (or) qualifications, training documents"

FIT – Faculty of Innovative Technologies; Faculty of Information Technology; Federal Labor Inspectorate

F and TP RSChS- functional and territorial subsystems of RSChS

FITZ- fluorescein isothiocyanate (fluorescent labels) (med.)

FIFA- transliteration of fr. abbr. Fédération internationale de football association- International Football Federation

FIFO- transliteration of English. abbr. FIFO – first-in-first-out- first adopted (accounting, banking and technical term)

FITs- Federal Information Center; Federal Testing Center; Federal Research Center; Federal Center for Information Technology Resources Management; phenyl isocyanate; stock internet center

FRC IU RAS (FITS YIU, FITs) - Federal Research Center "Informatics and Management" of the Russian Academy of Sciences (FGU)

FITS UUH SB RAS- Federal Research Center for Coal and Coal Chemistry of the Siberian Branch of the Russian Academy of Sciences

FIEK- Foundation for the Integration of Environmental Culture

FIA- Faculty of Foreign Languages

FC – Faculty of Culture; plywood mill; Pharmacological Committee; Federal Treasury; federal component; Film Press Federation; courier corps (1796-1918); ferronickel plant; fetal circulation; fetal communications; fetal blood flow; physical education (physical education); fixed ratio; filtration commission; finance company; financial corporation;financial consortium; fitness club; rosin flux; Film Foundation; Consolidation Fund; stock company; forming conveyor; afterburner; forcing compensation (forcing devices of longitudinal and lateral compensation); phosphate crown (a type of colorless optical glass); phosphoric acid; photocolorimeter; franchise company; fulvic acids; functional class (med.); functional complex; football club

FCA- Federal Space Agency;rosin activated flux

FCA RF- Federal Space Agency of the Russian Federation

FCBS- Fund for Consolidation of the Banking Sector

FKV- Kolmogorov-Winner filter

FCG- phonocardiogram

FKGS- Formation of a comfortable urban environment

FKGSOO- Federal component of the state standard of general education

FKD- fixed division ratio

FKZH- Federation of Cuban Women

FKZ- Federal Constitutional Law

FKI- fundamental space research

FKiS – Faculty of Culture and Service; physical Culture and sport

FKK- Federal Competition Commission

FKK RF (FKK) - Federation of Cinema Clubs of Russia

FKKK- Federation of Kyokushinkai Karate of Crimea

FKKO

FKLPU- federal state medical and prophylactic institution

FKM- phase cross-modulation; phase-code modulation; Federation of Communist Youth; fibrocystic mastopathy (honey)

FC MTZ-RIPO- football club "Minsk Tractor Plant - Republican Institute of Professional Education" (Belarusian football club; 2002-09)

FKN- Faculty of Computer Science; functional key carrier

FCO- Financial Corporation "Otkritie"; financial and credit organization; quarterly reporting forms; photocatalytic cleaner

FKP- Federal Cadastral Chamber; Federal state enterprise; Federal Space Program; space flight factor; Federation of Korean Industry; flagship command post; formation of personnel policy; photocontrol device; complex variable function; Faculty of Clinical Psychology; French Communist Party

FKR – Curling Federation of Russia ( Russian Curling Federation); Federal Reconstruction Corporation; Capoeira Federation of Russia; Russian Karate Federation; Kyokushinkai Federation of Russia; Curling Federation of Russia; Kickboxing Federation of Russia; Kobudo Federation of Russia; Russian Cosmonautics Federation; Federation of Kudo of Russia; Russian Kung Fu Federation; capital repair fund; reproduction camera; red radiographic photolamp; front-line cruise missile; functional classification of expenses

FKR KIM USE (FKR) - Federal Commission of Developers of Control and Measuring Materials of the Unified State Exam

FKR MKD RS (Y)- Fund for capital repairs of apartment buildings of the Republic of Sakha (Yakutia)

FCC – Federal Communications Commission (USA); Cybersport Federation; Equestrian Federation

FKSiT- physical culture, sports and tourism

FKSPK- Branch of the regional blood transfusion station

FKSR- Russian Equestrian Federation

FCT- Faculty of Communication Technologies; Federal Trade Commission (USA); fibro-cavernous tuberculosis (honey); financial and credit technical school ; Conceptual Technologies Foundation; French Confederation of Labor

FKTB- fibrocavernous tuberculosis (honey)

FKTiU- Faculty of Computer Technology and Management

PKU- Federal Governmental Institution; phenylketonuria; financial and treasury department

FKU VNII GOCHS- Federal State Institution "All-Russian Research Institute for Civil Defense and Emergencies of the Ministry of Emergency Situations of the Russian Federation"

FKU GTSAKHITO of the Ministry of Internal Affairs of the Russian Federation- Federal state institution "Main center of administrative, economic and transport support of the Ministry of Internal Affairs of the Russian Federation"

FKUZ- federal government health care institution

FKHT- French Confederation of Christian Workers

Federal Commission for the Securities Market of the Russian Federation (FCSM) - Federal Commission for the Securities Market of the Russian Federation ( Federal Securities Commission)

FL- individual; strip foundation

FLG- Russian Cross-Country Skiing Federation; horizontal laminar skimmer; fluorography

FLGR- Russian Cross-Country Skiing Federation

FLZH- Foundation "Life Line"

FLING- transliteration port. abbr. FLING – Frente de Libertação e Independência Nacional da Guiné- Front for Liberation and National Independence of Guinea

FLK- Financial leasing company

FLOON- UN Forum on Forests

Flop- transliteration of English. abbr. FLOP – floating octal point- floating octal point (floating point in octal number system); FLOP – floating-point operation- floating point operation; FLOP – floating point operation- floating point operation

FLOPS FLOPS – Floating-Point Operations per Second- [number] of floating point operations per second (unit of measurement of processor speed [unit of computer speed]

FLOTUS- transliteration of English. abbr. FLOTUS – First Lady of the United States- First Lady of the United States of America (on Twitter - @FLOTUS)

FLP- phlebotropic drugs

FLS- physical abandonment of wells; financial personal account

FM – phase shift keying; phase modulation; Youth Festival; fibromyalgia (honey); exercise minute (physical exercise); financial monitoring; brand store; floristic workshop; franking machine; fundamental medicine

FMBA- Federal Medical and Biological Agency

FMBC- Federal Medical Biophysical Center them.A.I. Burnazyan of the Federal Medical and Biological Agency

FMH- Forum of small towns

FMD- Fedor Mikhailovich Dostoevsky

FMJ- ferromagnetic liquid

FMIS- Faculty of International Information and Regional Studies; federal interdepartmental information system

FMK- philology and mass communications (department)

FMM- F metal science and metal science; magnetomechanical filter

FMN- flavin mononucleotide

FMn- phase shift keying

FMO- physical and mathematical education (department)

FMP- physiological dead space (honey); International Partnership Fund

UNFIP (UNFIP) - United Nations Foundation for International Partnerships

FMR- factor of magnetic splitting

FMRI (fMRI) - functional magnetic resonance imaging

fMRI- functional magnetic resonance imaging at rest

FMS- The Federal Migration Service; phenazine methosulfate; Festival of Youth and Students; physical and mechanical properties

FMSR- Federation of Motorcycle Sports of Russia

FMTiF- Faculty of Multimedia Technologies and Photography

FMF- physics and mathematics forum

FMC- Federal Medical Center

FMS- Physics and Mathematics School

FML- physics of magnetic phenomena

FN- philological sciences; financial standard; fiscal accumulator; photographic film negative

FNA- Non-core assets fund

SWF- National Welfare Fund

SWF SK- National Welfare Fund "Samruk-Kazyna"

FNiP- Federal norms and rules in the field of industrial safety

Federal Scientific Center of the Russian Academy of Sciences (FnSC, FNISTS) - Federal Research Sociological Center of the Russian Academy of Sciences

FNL- Football National League

FNLA- transliteration port. abbr. FNLA – Frente Nacional de Libertação de Angola- National Liberation Front of Angola (Angolan military-political organization, since 1992 - right-wing political party)

FNMTS- federal scientific and methodological center

FNMC AIDS- Federal Scientific and Methodological Center for the Prevention and Control of AIDS

TNF – tumor necrosis factor (honey); Faculty of Elementary Education; Faculty of Continuing Education; Federation of National Education (France); tax reporting form; National Liberation Front (fr. Front de libération nationale; left watered. party in Algeria) ; front-line offensive

TNF-a- tumor necrosis factor alpha (honey)

FMLN- National Liberation Front them.Farabundo Marty

FNP- Federal Chamber of Notaries; Federation of Independent Trade Unions

FNPR- Federal Notary Chamber of Russia; Federation of Independent Trade Unions of Russia

Federal Scientific and Practical Center- Federal Scientific and Practical Center; federal research and production center

FSPC MSERI (FCERI) - Federal Scientific and Practical Center for Medical and Social Expertise and Rehabilitation of Disabled People

FNR- phonetic speech disorder

FNRY- Federal People's Republic of Yugoslavia

FTS- The Federal Tax Service; National Salvation Front (Lebanon; Romania)

FTSL- Laos National Building Front

FNT- physics of low temperatures

FNTR- Russian Table Tennis Federation

FNUO- forms of tax accounting and reporting

FNFRO- Fund for new forms of education development

FNTS- Federal Scientific Center

LPF- low pass filter (low pass filter)

FNEB- National Energy Security Fund

FNRB- Federal supervision of Russia for nuclear and radiation safety

FD- file hosting; pharmaceutical organization (pharmaceutical wholesaler organization) ; federal district; federal body; philological education; financial transaction; financial department; reverse flange; return on assets; frontal survey (ped.); fundamental education

PHOBOS- background-operational base operating system

FOV – return flange for fans with forward-curved impeller blades; organophosphates

Fog (FOG) - high-explosive flamethrower

FOGV- federal government bodies

FOD- Dhofar Liberation Front

FODOS- background-operational disk operating system

FOE- functional residual lung capacity (honey)

ALF- Animal Liberation Front (eng. Animal Liberation Front, ALF)

FOI- Public Interest Foundation

Federal executive authority- federal executive authorities

FOK- faculty of general scientific departments; health and fitness center; fitness center; Financial United Corporation (CJSC); Financial and organizational consulting (organization); Finance-Appraisal-Consulting (organization); photocolorimeter; milling trencher

FOM – federal appraisal materials (ped.); physical culture and recreational activities; Public Opinion Foundation; monolithic equipment foundation

FOMO- transliteration of English. abbr. FOMO - Fear Of Missing Out- fear of missing something important

MHIF- Compulsory Health Insurance Fund

BACKGROUND- return flange for fans with backward curved impeller blades

FONASBA- transliteration of English. abbr. FONASBA – The Federation of National Associations of Ship Brokers and Agents- Federation of National Associations of Ship Brokers and Agents

FOP – offset printing factory; Faculty of Social Professions; fibrodysplasia, ossifying progressive;financial and operational indicator; Foundation for public programs

FOPPiS (PHOPPIS) - Faculty of organizers of industrial production and construction

FOR- a pharmaceutical organization that supplies medicines under additional drug provision (DLO) in a constituent entity of the Russian Federation on the basis of contractual relations with pharmaceutical organizations (FO) and pharmacy organizations; Mandatory reserve fund

FORG- federal wholesale gas market

FORGO

FORTRAN- transliteration of English. abbr. FORTRAN - FORmula TRANslator- procedural algorithmic programming language

FOREM- Federal wholesale energy and power market

FOS- federal educational standard; main selection filter; fund of appraisal funds; organophosphorus compound

FOSV- compulsory deposit insurance fund

FOSMM- health and fitness and sports events

FOSS- Federation for Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity

FOST- transliteration of English. abbr. FOSTA - Fight Online Sex Trafficking Act- Combating Human Trafficking Online (USA)

FOSKh- Federation of Soviet Artists' Associations; Federation of United Soviet Artists

Phot- wage fund

PhotAB (PHOTAB) - photographic aerial bomb (aerial bomb for illuminating night aerial photography in the visible range)

FORTRK- front-line operational-tactical missile system

FOC- physical and organic chemistry

FP – Phantom Press (Russian publishing house); federal chamber; federal program; Federal regulations; federal portal; federal trade union; Federation of Trade Unions; Felitsyna, Prokhorov ( Felitsyna V.P., Prokhorov Yu.E. Russian proverbs, sayings and catchphrases); truss truss; atrial fibrillation (med.); physical training; physical field; physical contradiction; fiscal memory; flavoprotein; Memorial Fund; support fund; relief fund; photoluminescent film; photo cartridge; camera roll; functional subsystem

FPA- Federal Chamber of Lawyers

FPAD- Federal Trade Union of Air Traffic Controllers

FPAS- front-line field artillery warehouse

FIG- financial and industrial group; Presidential Grants Fund

FPGA- Civic Engagement Support Fund

FPD – data transfer file; Federal Passenger Directorate; fiscal attribute of the document; Children Support Fund

FPG- Animal Assistance Fund

FPZOVS- Fund for the Support of Winter Olympic Sports

FPI- Foundation for Advanced Study; Direct investment fund

FP IVP- Federal rules for the use of the airspace of the Russian Federation

FPIK- Financial and Industrial Investment Corporation

FPiS- physical fitness and sports

FPK – Faculty of advanced training; Federal Passenger Company (JSC); Federal Book Publishing Program of Russia

FPKPK- Faculty of advanced training and retraining of personnel

FPKR- Federal Book Publishing Program of Russia

FPKRS- faculty of advanced training for managers and specialists

FPL- transliteration of English. abbr. FPL - Flight Plan- flight plan; Faculty of Applied Linguistics; milling and sawing line; Frunzensko-Primorskaya line (metro, St. Petersburg)

FPM – Faculty of Applied Mathematics; The Mother's Right Foundation; friction polymer material; modulation transfer function

FPN- Science Support Fund

FPO – Faculty of Legal Education; Education Support Fund

FPOR- Russian Olympians Support Fund

FPP – physics of semiconductors; The Petersburg Politics Foundation; Entrepreneurship Support Fund

FPPD- Federal portal of spatial data

FPPO- Faculty of Psychological and Pedagogical Education

FPPU- molded polyurethane foam

FP RS (Y) – Federation of Trade Unions of the Republic of Sakha (Yakutia)

FPS- Faculty of retraining of specialists; Federal Border Service; Federal Fire Service; Federal postal service; Federal Postal Service; Federal Fire Service; federal political council; Sailing Federation; Underwater Sports Federation; Federation of Orthodox Scouts; courier-postal service; fetoplacental system; fixed interest rate of coupon yield; network noise suppression filter; filtering and absorbing system; financial and industrial union; Financial consumer union; Fundamental problems of superconductivity

FPS RF (FPS) - Federal Border Service of the Russian Federation

FPSAD- federal list of standards for auditing

FPSZGP- Fund for Support of Socially Significant State Projects

FPSP- Foundation for the Support of Press Freedom

FPSPDU- Federation of Underwater Sports and Underwater Activities Of Ukraine

FPSR- Federal Statistical Work Plan

FPSU- Federation of Parachuting Sports of Ukraine; Federation of Trade Unions of Ukraine

FPT- Faculty of Food Technologies; Political Technology Foundation; tractor soil fumigator

FPU- return of Fermi-Pasta-Ulam; phase-shifting device; actual track angle; federal list of textbooks; Federation of Pankration of Ukraine; Parkour Federation of Ukraine; Powerlifting Federation of Ukraine; Swimming Federation of Ukraine; Federation of Professional Managers; Federation of Trade Unions of Uganda; Federation of Trade Unions of Ukraine; physical track angle; Physical education and pedagogical school; financial planning management; Professional Services Firm; Fund of Trade Unions of Ukraine; forced backwater level of the reservoir; photodetector; milling row crop universal cultivator

FPF- photopolymer printing plate

FPFFiK- Faculty of Baltic-Finnish Philology and Culture

FPF- intermediate frequency filter

FR – phase separation; risk factors (honey); Federal Register; regenerator filter; fiscal registrar; focal length; Development Fund; Rehabilitation Fund; frigate; functional disorder

FRATZ- Franco-Russian analytical center

FRG- Federal Republic of Germany

FRGO- Civil Society Development Fund

FRDV- Far East Development Fund

FRDO- Federal register of information on education and (or) qualifications, training documents

FRELIMO- transliteration port. abbr. FRELIMO – Frente de Libertação de Moçambique- Mozambique Liberation Front (left-wing radical political organization of Mozambique)

FRZ- functional indigestion (honey)

FRZhS- housing development fund; Housing Development Fund

FRZL- Fund for the rehabilitation of addicted people

FRI- Federal Register of Persons with Disabilities; Festival of Russian Art; Internet Development Fund

IIDF- Internet Initiatives Development Fund

FRIO- Federation of Restaurateurs and Hoteliers (FRiO) ; Information Society Development Fund

FRIOP- Fund for the Development of Infrastructure and Educational Programs

FRIT- Information Technology Development Fund

PRK- phase separation of channels; filter regenerator of the cation exchanger; Book Publishing Development Fund

FRLR- Federation of Russian rounders of Russia

PRM – phase difference modulation; Festival of Russian Music; Working Youth Forum

FRMO- Federal Register of Medical Organizations

FRMP- Small Business Development Fund

FRMP RS (Y)- Small Business Development Fund of the Republic of Sakha (Yakutia)

FRMR- Federal Register of Medical Workers

FROLINA- transliteration of fr. abbr. FROLINAT - Front de liberation natoinale de Tchad- National Liberation Front of Chad

FROMU- financing the proliferation of weapons of mass destruction

FRP – Entrepreneurship Development Fund; Production Development Fund; Industrial Development Fund

FRR – Russian Rugby Federation; Regional Development Fund

FRRIO- Regional Development Fund of the Irkutsk Region

Fed – Federal Registration Service; Federal Reserve System (USA); photo recording station ; front command station

FRSD- Foundation for the Development of Modern Diplomacy

Federal Reserve System of the Russian Federation (Fed) - Federal Registration Service of the Russian Federation

US Federal Reserve- Federal Reserve System USA

FRT- point spread function

FRTP- Pipe Industry Development Fund

FRCCI- Franco-Russian Chamber of Commerce and Industry

FRC- financial settlement center

FS – file system; federal network; federal system; federal Service; Federal Assembly; federal collection; federal standard; federal court; truss truss; financial message; financial specialist; corporate salon; assistance fund; insurance fund; fortification; Phrasebook; fractional composition (oil); friction welding; functional state

FSA- Federal Service for Accreditation; functional cost analysis

FSAD- federal standard of auditing

FSB- fatal familial insomnia; Federal Security Service; Fedor Sergeevich Bondarchuk; Fondservicebank; functional service block

FSBR- Russian Wrestling Federation

FSB RS (Y)- Federation of Wrestling RS (Y)

FSBU- federal accounting standard

FSV- Deposit Insurance Fund

FSMTS- Federal Service for Military-Technical Cooperation

FSWFN- Federal Service for Veterinary and Phytosanitary Supervision

FSH – Federal system "Gorod" (an automated system for calculating, collecting and processing payments from the population); follicle-stimulating hormone (honey); lead phthalate and graphite ( nitroglycerin powder with the addition of lead phthalate and graphite )

FSGZZHOK- The pheasant sits with his eyes closed, wanting to eat very much (the colors of the spectrum are in reverse order)

FSGS- Federal State Statistics Service; Formation of a modern urban environment

FSD- physical culture and sports activities; mixed-bed filter

FSDS- Federal network of documentary communications

FSI- concentrated selectivity filter

FSIN- Federal Service for the Execution of Sentences

FSK – Federal Grid Company; Federal Counterintelligence Service; Sports Film Festival; physical culture and sports complex; The Soviet Culture Foundation; football and sports club; football sports club

FGC UES- Federal Grid Company of the Unified Energy System

FSKI- Foundation for Social and Cultural Initiatives

FSKiT- Faculty of Social Communications and Tourism

FSKMBM- Fund for Assistance to Small Business Lending in Moscow

FSKN- Federal Drug Control Service

FSL- physical trunk

FSM- Federation of Socialist Youth

FSM- functional state of muscles (general functional state of muscles)

FSMD- Fund for the Promotion of International Activities

FSMD VNIIEF- Foundation for Assistance to International Activities of the All-Russian Research Institute of Experimental Physics

FSN- federal statistical observation

FSNB- federal estimate and normative database

FSNP- Federal Tax Police Service

FSNSON- Federal Service for Supervision in Education and Science

FSNST- Federal Service for Supervision in the Sphere of Transport

FSNT- Federal Service for Supervision in the Sphere of Transport

FSNCF- federal statistical observation of prices and finances

FSO- Federal Security Service; Federal assessment standard

FSOZHKU- federal standard of payment for housing and utilities

FSOM- Foundation for the Promotion of Domestic Medicine

FSON- Foundation for the Promotion of Russian Science

FSOR- Orienteering Federation of Russia

FSOY- Federal Court of General Jurisdiction

FSP- femtosecond printing; financial condition of the enterprise

FSPN- Faculty of Social and Political Sciences; fund for social support of the population

FSPNSZPP (FSPN SZPP, fspn szpp) - Fund for Social Support of the Population of the Union for the Protection of Consumer Rights

FSF- Faculty of secondary vocational education

FSF MGAPI- Faculty of secondary vocational education of the Moscow State Academy of Instrument Engineering and Informatics

FSR – Russian Climbing Federation; Russian Softball Federation; ferromagnetic superlattice (superlattice with ferromagnetic interaction between layers); Reform Assistance Fund

FSRAR- Federal Service for the Regulation of the Alcohol Market (Rosalkogolregulirovanie)

FSRVI- fund for promoting the development of venture investments in small enterprises in the scientific and technical sphere

FSRDLKCH- Foundation for the Promotion of Children's Literature and Reading Culture

FSR Housing and Public Utilities- Fund for Assistance to Housing and Utilities Reform

FSRSI- Foundation for the Promotion of Contemporary Art

FS RF (FS) - Federal Assembly of the Russian Federation

FSRY- Phraseological dictionary of the Russian language

FSS – fixed satellite communications; concentrated selection filter; Social insurance fund

FSS VPT (FSS for VPT) - Social Insurance Fund for Temporary Disability (Ukraine)

FSSVUT- Social Insurance Fund for Temporary Disability (Ukraine)

FSSOB- Fund for Assistance to the Preservation of Lake Baikal

FSSP- Federal Service of Bailiffs; Federal standard of sports training

FSSP RF- Federal Bailiff Service of the Russian Federation

FSSR- Federation of Airplane Sports of Russia

FSSS ( FSSS RF) - Federal Service for Special Construction

FSSSRZ- Federal Union of Socialist Soviet Republics of the Transcaucasus (unification of the Soviet republics of Azerbaijan, Armenia and Georgia before joining the USSR)

FSSC- Federal collection of estimated prices

FTS- Federal Tariff Service; Dance Sport Federation; Sports Tourism Federation

FSTZ- Federal Service for Labor and Employment

FSTEC- Federal Service for Technical and Export Control of the Russian Federation

FSU – phase-shifting device; Faculty of Control Systems; abbreviated multiplication formulas

FSUA- federal accounting and analytics system

FSUAD- federal system of accounting and data analytics

FSFBN- Federal Service for Financial and Budgetary Supervision

FSFM- Federal Service for Financial Monitoring

FFMS- Federal Service for Financial Markets

FScns- general functional state of the central nervous system

FSF- mid-frequency filter; frequency grid former; fundamental frequency system

FSEM – Federal estimated prices for the operation of construction machines and vehicles; Federal List of Extremist Materials

FT- phase current; folded pipe; federal highway; Physics and Technology Faculty); financing of terrorism; fitness trainer; English transcription. abbr. FT - Financial Times(lit. - Financial Times; international business newspaper)

FTAI- French territory of Afars and Issas

FTAR- Russian Weightlifting Federation

FTDP- frontotemporal degeneration with parkinsonism (med.)

FTI- Institute of Physics and Technology

FTiPL- Faculty of Theoretical and Applied Linguistics

PTI RAS (PTI)- Institute of Physics and Technology of the Russian Academy of Sciences

FTL- Physics and Technology Lyceum

FTMIS- federal standard medical information system

FTO- fine filter

FTOV- fine air filter

FTP- transliteration of English. abbr. FTP – File Transfer Protocol(file transfer protocol) and File Transfer Program(file transfer program); Factory of theatrical accessories STD RF; Semiconductor physics and technology

RTF- Russian Tennis Federation; Russian Triathlon Federation

FTRiR- Faculty of Exploration and Development Technology

FCS- Federal Customs Service

FTSARR- Federation of Dance Sports and Acrobatic Rock and Roll (All-Russian Federation of Dance Sports and Acrobatic Rock and Roll)

FTT- solid state physics

FTCCI- Faculty of Engineering and Technology of Food Production

FTF- Faculty of Tatar Philology

FTSh- School of Physics and Technology

UGH- financial management; Financial University under the Government of the Russian Federation (FGOBU VPO); fluorouracil

FUB- financial stability of the bank

FUS- phase-sensitive protective device (protection)

FUiMK- Faculty of Management and Media Communications

FUK- Quality Management Fund

FUM- PTFE sealing material

FUMBEP- Federal Office of Biomedical and Extreme Problems

FUMO- Federal Educational and Methodological Association

FUNISZHOV- Federal Directorate of the Savings and Mortgage System of Housing for Servicemen

FF – Faculty of Pharmacy; Faculty of Physics; shaping filter

FFBUZ TsGiE - Branch of the federal budgetary healthcare institution "Center of Hygiene and Epidemiology"

FFBUZ- a branch of the federal budgetary healthcare institution

FFV- Faculty of Physical Education

FFD- fiscal document format (fiscal data exchange format)

FFZPD- Federal Fund for the Protection of the Rights of Shareholders

FFI- Pharmaceutical Information Foundation; Federal Property Fund

FFK- Faculty of Physical Education

FFKiS- Faculty of Physical Education and Sports

FFKKR

FFCO- Federal classification catalog of waste

FFKR- Russian Figure Skating Federation

FFKS- Faculty of Physical Education and Sports

FFM- Faculty of Fundamental Medicine

FFO – Faculty of Philological Education; Faculty of Fundamental Education

FFOMS- Federal Compulsory Health Insurance Fund

FFFD- Federal Foundation for Spatial Data

FFR- ferrite resonator filter

FSF- federal courier connection

FFSN- form of federal statistical observation

FFMS- Federal Fund for Co-financing of Expenditures

FFSEPOK- Federal Fund for Social and Economic Support of Russian Cinematography

FFU- Football Federation of Ukraine

FH- pharmaceutical holding

FHD – Federal data warehouse; financial and economic activities

FHL- physical and chemical laboratory

FHMR- Russian Bandy Federation

FHO – Faculty of Arts Education; financial and business department

FHR- Russian Ice Hockey Federation

FHC- pheochromocytoma (honey)

FC – federal center; fixing cycles; fixed cycle

FTSVMT- Federal Center for High Medical Technologies

FCG- gas price formula

FTSHiE- Federal Center for Hygiene and Epidemiology

FCI- Federal Center for Informatization

FCIOR- Federal Center for Information and Educational Resources

FCMiSO- Federal Center for Monitoring and Education Statistics

FTSOZH- Federal Center for Animal Health

FTP- federal target program

FTP RYa- Federal target program "Russian language"

FCSR- Federal Center for Social Development (CJSC)

FCT- Federal Testing Center

FTSTOE- Federal Center for Traumatology, Orthopedics and Endoprosthetics

FCUZHEN- Mongolian keyboard layout for computers and typewriters

PFC- phase-frequency characteristic

FShM – Federal States of Micronesia; Federated States of Micronesia; football school of excellence; youth football school

FE- photoelectron emission

FEB- Fundamental electronic library

EVP- the phenomenon of electronic voices

FEGDS- fibroesophagogastroduodenoscopy (med.)

FEGKK- Federation of Aesthetic Gymnastics of the Krasnoyarsk Territory (regional sports public organization)

FED- Felix Edmundovich Dzerzhinsky (camera brand); financial and economic activity; financial and economic department; Childhood Ecology Foundation; Don Ecology Foundation; E-democracy foundation

IPPE – Faculty of Screen Arts; Institute of Physics and Power Engineering

FE&U- Faculty of Economics and Management

FEK - phacoemulsification of cataracts; Federal Energy Commission

FEC RF- Federal Energy Commission of the Russian Federation

FEKS- Factory of an eccentric actor

FEM- electromechanical filter

FEMP- filter of electromagnetic interference; formation of elementary mathematical concepts

FEO- financial and economic department

FEP- Foundation for Effective Policy; frontline evacuation point

FEPO- federal examination in the field of higher professional education; federal online exam in vocational education

FER – federal electronic registry; the physical equivalent of an X-ray; financial and economic work

FES – Physical encyclopedic dictionary; financial and economic situation; formalized electronic messages; photoluminescent evacuation system

FESN- Faculty of Economic and Social Sciences

FET- Faculty of Electronic Engineering

Photomultiplier- photomultiplier tube

FEF- Faculty of Finance and Economics

FEP- physics of elementary particles

FY- French

FYaFNK- Faculty of Yakut Philology and National Culture

FYAShF- Branch of the Yakutsk garment factory

Paroxysmal atrial fibrillation (PFP) is one of the most common heart diseases. Every first out of two hundred people on earth is subject to it. Probably all medical reference books describe this disease in their content.

As you know, the heart is the "motor" of our entire body. And when the motor fails, many unforeseen situations arise. Atrial fibrillation, or atrial fibrillation, is a dangerous phenomenon to which modern medicine pays great attention.

Concept and forms

Normally, the heart beats about 70 times per minute. This is due to the attachment of this organ to the sinus node. With fibrillation, other cells in the atria begin to respond to contraction. They adjust the frequency of the supplied pulses from 300 to 800 and acquire an automatic function. An exciting wave is formed, which does not cover the entire atrium, but only individual muscle fibers. There is a very frequent contraction of fibers.

AF has many names: and atrial fibrillation, and "delirium", and "holiday of the heart." Such names are due to its unexpected reduction and arrival in sinus rhythm.

The susceptibility to AF increases significantly with age. So, for example, people at the age of 60 are more prone to this type of disease, at the age of 80 - even more.

Some experts share the concepts of atrial fibrillation and atrial flutter due to the frequency of contractions. Atrial fibrillation (AF) and atrial flutter (AT) are collectively referred to as atrial fibrillation.

Depending on the duration, atrial fibrillation is divided into forms:

1. Paroxysmal is a form in which an unexpected arrhythmia occurs against the background of normal heart function. The duration of an attack ranges from a few minutes to a week. How quickly it goes away depends on the care provided by the nursing staff. Sometimes the rhythm can recover on its own, but in most cases it is normalized within a day.
2. Persistent is a form of AF that is characterized by a longer period of attack. It can last from a week or more than six months. This form can be stopped by cardioversion or medication. With an attack lasting more than six months, cardioversion treatment is considered inappropriate, usually they resort to surgical intervention.
3. Constant - a form that is characterized by the alternation of a normal heart rate and arrhythmias. In this case, the arrhythmia is delayed for a very long period (more than a year). Medical intervention with this form is ineffective. A permanent form of fibrillation is often referred to as chronic.

Paroxysmal form

The word "paroxysm" itself has an ancient Greek origin and means rapidly increasing pain. Frequent seizures are also referred to as paroxysm. Paroxysmal atrial fibrillation (PFP), also known as paroxysmal atrial fibrillation (PMA), is a common disorder. A characteristic sign of this disorder is sudden tachycardia with a correct heart rhythm and increased heart rate. The attack starts suddenly and may stop just as suddenly. Its duration, as a rule, ranges from several minutes to a week. During an attack, the patient feels severe malaise due to the high load on the heart. Against the background of this pathology, there may be a threat of atrial thrombosis and heart failure.

PFFP is classified according to the frequency of atrial contractions:

• blinking - when the heart rate exceeds the mark 300 times per minute;
• flutter - when the mark reaches 200 times per minute and does not grow.

PFFP is also classified according to the frequency of ventricular contractions:

• tachysystolic - contraction more than 90 times per minute;
• bradystolic - contractions less than 60 times per minute;
• normosystolic - intermediate.

Causes of occurrence

The causes of PFFP can be different. First of all, this pathology affects people suffering from cardiovascular diseases. The reasons for the occurrence may be:

• cardiac ischemia;
• heart failure;
• congenital and acquired heart disease (most often mitral valve disease);
• essential hypertension with increased myocardial mass (heart muscle);
• inflammatory heart disease (pericarditis, endocarditis, myocarditis);
• hypertrophic and (or) dilated cardiomyopathy;
• weak sinus node;
• Wolff-Parkinson-White syndrome;
• lack of magnesium and potassium;
• violation of the endocrine system;
• diabetes;
• infectious diseases;
• condition after surgery.

In addition to diseases, the following factors can be the reasons:

• excessive consumption of alcoholic beverages (alcoholism);
• frequent stressful condition;
• exhaustion of the nervous system.

Very rarely, arrhythmia can arise "out of nowhere". Only a doctor can argue that this is precisely this form on the basis of a thorough examination and the absence of signs of another disease in the patient.

An interesting fact is that an attack is possible even with the influence of the slightest factor. For some people who are predisposed to this disease, it will be enough to take an excessive dose of alcohol, coffee, food or be under stress to trigger an attack.

The risk zone of this disease includes elderly people, people with problems of cardiovascular diseases, with alcohol dependence, people exposed to constant stress.

First symptoms

Signs by which this form of fibrillation can be recognized:

• sudden onset of a strong heartbeat;
• general weakness;
• suffocation;
• coldness in the limbs;
• shiver;
• increased sweating;
• sometimes cyanosis (blue lips).

In the case of a severe attack, symptoms such as dizziness, fainting, panic attacks occur, against the background of a sharp deterioration in the condition.

Paroxysm of atrial fibrillation can manifest itself in different ways. Some may not even notice an attack at all, but identify it at the time of examination in the doctor's office.

At the end of the attack, as soon as the sinus rhythm returns to normal, all signs of arrhythmia disappear. When the attack is over, the patient is observed to have increased intestinal peristalsis and profuse urination.

Diagnostics

The primary and main type of diagnosis is electrocardiography (ECG). A sign of paroxysm of fibrillation during monitoring will be the absence of a P wave in its waves. Chaotic f-wave formation is observed. The different durations of the R-R intervals also become noticeable.

After a ventricular PMA attack, ST displacement and a negative T wave are observed. Due to the danger of a small focus of myocardial infarction, the patient needs to be given special attention.

To diagnose fibrillation, use:

1. Holter monitoring is a study of the state of the heart by continuously recording cardiac dynamics on an ECG. It is carried out using the "Holter" apparatus, which was named after its founder Norman Holter.
2. Test with physical activity on an ECG machine. Provides insight into the true heart rate.
3. Listening to the patient's heart with a stethoscope.
4. EchoCG (ultrasound of the heart). Measure the size of the atria and valve.

Complications

The main complication of PFFP can be stroke or gangrene due to possible arterial thrombosis. Many people, especially after a seizure that has lasted more than 48 hours, are more likely to have thrombosis, which will trigger a stroke. Due to the chaotic contraction of the atrial walls, blood circulates at a tremendous speed. After that, the thrombus easily adheres to the atrial wall. In this case, the doctor prescribes special drugs to prevent blood clots.

If the paroxysmal form of atrial fibrillation develops into a permanent form, then there is a likelihood of developing chronic heart failure.

Treatment

If the patient has paroxysmal fibrillation, it is necessary to stop the disease as soon as possible. It is advisable to do this within the first 48 hours after the onset of the attack. If the fibrillation is persistent, then taking the prescribed medications will be a necessary measure to avoid a stroke.

To treat PFFP, first of all, you need to identify and eliminate the cause of its occurrence.

Disease prevention:

1. It is necessary to find the cause of the arrhythmia and begin its treatment.
2. Monitor the amount of magnesium and potassium in the body. Make up for their lack. It is advisable to take it in combination, since magnesium helps to absorb potassium. In the complex, they are found in the preparations Panangin and Asparkam. Also, a large content of these elements is noted in bananas, dried apricots, raisins, watermelons, pumpkin.
3. Individualized antiarrhythmic drugs will help prevent treatment.
4. Eliminate the use of alcohol, caffeine, nicotine.
5. Avoid stressful conditions and overloading the body.
6. Engage in physiotherapy exercises.
7. Don't forget about good rest.

Drug treatment

With drug treatment, drugs are prescribed that can equalize the heart rate.

So, for example, the drug Digoxin controls the heart rate, and Cordaron is good because it has the least number of side effects. The drug Novocainamide provokes a sharp decrease in pressure.

Nibentan is also used to treat PPAF. It is an antiarrhythmic drug. Available in the form of a solution.

Amiodarone cannot be prescribed as a means of emergency recovery, as it begins to act in 2-6 hours. But with prolonged use, it restores sinus rhythm within 8-12 hours.

If there are no serious consequences, then the drug Propafenone can be used as an instant reliever.

For treatment, Quinidine (tablets), Ibutilide, Dofetilide, Flecainide, Magnerot (a combination of potassium and magnesium), Anaprilin, Verapamil (reduce the heart rate, reduce shortness of breath) are also used.

After successful relief has been carried out, it is necessary to start therapy in order to avoid relapse and observe the patient for a certain time. Almost all of the above drugs are administered intravenously in a hospital or emergency department under the supervision of a physician.

Electrocardioversion is considered very effective in 90% of cases.

Surgery

Surgery is widely used to treat atrial fibrillation. Medicine considers it to be a rather promising treatment method.

In surgical treatment, the atrioventricular junction is partially destroyed during the operation. Radiofrequency ablation is used. During this procedure, the excitation between the ventricles and the atria is blocked. In order for the ventricles to contract normally, a pacemaker implant is inserted into the heart. This is a very effective but very expensive treatment for arrhythmias.

Check with your doctor when you need to come for check-ups, and do not miss them.

If the attack begins, make sure that fresh air flows in (unbutton clothes, open a window). Take the most comfortable position (it will be better to lie down). You can take a sedative (Corvalol, Barboval, Valocordin). Emergency medical attention must be called immediately.

People prone to this disease should be monitored by a cardiologist. Do not self-medicate, especially if atrial fibrillation is your diagnosis.

Fiscal Regime Sign

This is the last of the mandatory details of the cash register specified in the Regulations. It is the most important for the taxpayer-buyer.

Cash receipts, control tapes and other documents provided for by the technical requirements and printed using the cash register in the fiscal mode must have a distinctive feature of such a mode (clause 5 of the Regulations).

Let's turn to the main definitions.

Fiscal memory (FP) is a complex of software and hardware as part of the cash register, providing uncorrected daily (every shift) registration and non-volatile long-term storage of final information in order to correctly calculate taxes. Fiscal mode - the mode of operation of the CCP, which ensures the registration of fiscal data in the FP. Fiscal data - information recorded on the control tape and in the fiscal memory about cash payments and (or) payments using payment cards (Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash payments and ( or) settlements using payment cards ").

The technical requirements for the fiscal memory of electronic cash registers were approved by the GMEC Decision of 23.06.95 (Minutes No. 5 / 21-95 as amended by the Minutes of the GMEC meeting dated 27.11.2001 No. 6 / 65-2001).

We will translate phrases from these documents into an understandable language.

Currently, all cash registers used in Russia must have a special device - fiscal memory (FP). When an organization or an entrepreneur buys a new CCP, a non-fiscal regime is initially established in it and the FI is not filled out. At the same time, on the checks of some models it is written like this: "NON-FISCAL". You can study the car, train on it as much as you like. It is forbidden only to carry out real settlements with customers with the issuance of cashier's checks. But when the CCP is brought for registration to the tax office, there the device is transferred to the FISCAL mode. After that, each cashier's check will show off a sign of the fiscal regime (of course, we do not consider cases of clever falsification of such a sign). The trouble is that the buyer may not notice it, since different CCP models reflect the fiscal regime in different ways.

You can find out this symptom only from the instruction manual for a particular device. This is, for example, a special font, a special graphic sign, phrases like "FISCAL DOCUMENT", "FISCAL CHECK" or "KKM with FP", the word "FISCAL", its part "FISK", two or one letters (for example, FP, FR or F), a combination of the above factors. Sometimes words or letters are placed on a gray or black band, printed in italics, etc. But there may be other signs of the fiscal regime. For example, it is extremely common to have the string "* FPP *". In this case, PFP stands for a sign (or indicator) of financial memory, and the number most often reflects the registration number of the cash register in the tax office.

It is important to note that the use of KKM in cash settlements without FP, with FP in a non-fiscal mode (there is no sign of a fiscal regime on cash register receipts) or with a failed fiscal memory block is equivalent to non-use of KKM (clause 5 of the Regulation, clause 1 of the resolution of the Plenum of the Supreme Arbitration Court RF dated July 31, 2003 No. 16).

What is EKLZ

This abbreviation is found on many cashier's checks. The fact is that only a little more than five years do not extend the terms of being in the State Register of PFC models, in which the possibility of EKLZ functioning is not realized. Nevertheless, some enterprises still legally use devices in which ECLZ cannot be supplied. And they have the right to do this until the end of the standard depreciation period.

Until EKLZ is available on all KKM, the details of the check associated with EKLZ will not be recognized as mandatory. At the same time, if EKLZ is provided on the cash register, this must be reflected on the cashier's receipt without fail.

EKLZ stands for electronic cash register tape, secure. In essence, it is a small electronic unit that is a clever backup and fiscal memory controller.

All terminology associated with EKLZ is spelled out in the Guidelines for the use of EKLZ in KKM (GMEC Decision protocol of June 25, 2002 No. 4 / 69-2002), as well as in the Explanations to the terms used in the technical requirements for electronic KKM (GMEC Decision protocol dated 19.12.2002 No. 7 / 72-2002). In accordance with these documents, the EKLZ module provides control over the functioning of the cash register by uncorrected (protected from correction) registration in it of information about all payment documents issued on the cash register and reports of closing the shift carried out in a single cycle with their registration, the formation of cryptographic verification codes (PDA) for the specified documents and reports of the closing of the shift, long-term storage of the registered information for the purpose of its further identification, processing and receipt of the necessary information by the tax authorities.

If EKLZ is installed on the KKM, there must be two additional lines on the cash register receipt: on one - the abbreviation EKLZ with the registration number EKLZ (ten-digit number with leading zeros), on the other - the number and value of the PDA, separated by the # symbol. Moreover, the number is an eight-digit number with leading zeros, the value is a six-digit number with leading zeros.

Please note: if there are no EKLZ details on the check (and they should be for this CCP model), the tax authority and the court may consider that the CCP was used with a faulty fiscal memory block. And this is equated to the absence of a CCP (Definition of the Supreme Arbitration Court of the Russian Federation of December 15, 2008 No. VAS-15783/08, resolution of the Federal Antimonopoly Service of the West Siberian District of August 12, 2008 No. F04-4837 / 2008 (9478-A03-3)).

Better to be discreet

Now it's time to figure out in which cases the details of the cash register receipt are especially important for the buyer. First, when reimbursing the spent amounts to posted workers (accountants). In this case, the cashier's check is the most important document for the recognition of the accountant's expenses by the organization itself and their recognition in the future for tax purposes. The organization should carefully reconcile the data of the cash register receipt with the data of the expense report and other travel documents. At least the amount and date can always be verified.

Second, recognition for tax purposes of expenses by those taxpayers who use the cash method (expenses are recorded as paid). And such taxpayers are the absolute majority. These include all entrepreneurs, organizations using the “simplified tax system”, organizations that pay unified agricultural tax, organizations that use the cash method for the purposes of Chapter 25 of the Tax Code of the Russian Federation.

But can a taxpayer-buyer be responsible for their suppliers? Of course not. This is evidenced by the arbitration practice up to the decisions of the highest courts. At the same time, the courts indicate that the taxpayer must act prudently when choosing suppliers, and the inspectorate has the right to prove the taxpayer's guilt in this regard.

As stated in clause 10 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 12.10.2006 No. 53 “On the assessment by arbitration courts of the validity of a taxpayer's receipt of tax benefits”, the fact that a taxpayer's counterparty violates its tax obligations does not in itself prove that the taxpayer has received an unjustified tax benefit. A tax benefit may be considered unreasonable if the tax authority proves that the taxpayer acted without due diligence and care and should have been aware of violations committed by the counterparty, in particular, due to the relationship of interdependence or affiliation of the taxpayer with the counterparty.

We mentioned that the absence on the cash register receipt of a sign of the fiscal regime or the details of EKLZ (for those devices where there is an EKLZ) is interpreted as non-use of CCP with all the ensuing consequences. The seller may be fined under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, and the buyer does not recognize the expense for such a check.

For example, in Resolution of December 17, 2007 No. A49-2412 / 07-123A / 16 of the FAS of the Volga District supported by the tax authority and did not recognize the entrepreneur's expenses on cash receipts. It was found that the KKT was not registered with the seller. The court considered that checks in the absence of a sign of a fiscal regime are not recognized as cash and do not serve as evidence of the entrepreneur's expenses to pay for the purchased goods. The basis for such a conclusion of the court was the technical conclusion of the KKT Technical Service Center, according to which checks are not cash receipts, since they lack a sign of fiscal memory.

Meanwhile, there are arbitral awards with the opposite position.

• Resolution of the Federal Antimonopoly Service of the Central District of 03.04.2008 No. А48-2416 / 07-8. The tax inspectorate did not recognize the entrepreneur's expenses on cash receipts, as well as the VAT associated with them. She additionally charged the entrepreneur with UST, personal income tax, VAT, penalties and fines. According to the instructions for this KKT model, the letter "F" should have been on the receipts as a sign of the fiscal regime. But she was not there. The court sided with the entrepreneur. The decision states: neither in the inspection report, nor in the contested decision, the inspectorate did not provide evidence that the entrepreneur acted in relations with the seller without due diligence and caution, and he was obliged to know about the violations committed by the counterparty. The court concluded that the fact of the counterparty's failure to comply with the obligations of registering with the tax authority of the CCP or using it in a non-fiscal regime does not affect the validity of the entrepreneur's receipt of tax benefits in the form of applying a tax deduction for VAT and attributing expenses to costs that reduce the taxable base for UST and personal income tax. from income from entrepreneurial activities. The court paid particular attention to two points. Firstly, the clarifications from the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 No. 16 relate to the responsibility of sellers and do not regulate the procedure for obtaining a tax deduction for VAT, as well as the procedure for attributing costs to buyers. Secondly, neither in the Federal Law of 22.05.2003 No. 54-FZ, nor in any other existing normative acts, there is a clear definition of the signs of the fiscal regime, in what exactly they are expressed and how they are recorded on the cash register receipt.
• Decision of the Arbitration Court of the Novgorod Region dated February 27, 2008 in case No. А44-7 / 2008. Defending the position of the taxpayer-buyer, the court relied on the norms of the Technical Requirements for the fiscal memory of electronic cash registers approved by the GMEC Decision (protocol No. 5 / 21-95). The court indicated that each cash register has a distinctive feature that indicates the operation of the cash register in a fiscal mode, which is indicated in the technical requirements for the cash register. That is, the buyer cannot visually determine in which mode the POS printer operates. In addition, the use of cash register with fiscal memory in non-fiscal mode for cash settlements with the population entails the administrative responsibility of the person obliged to use the cash register. The legislation does not establish negative consequences for the buyer, who was issued a “wrong” check.

Unfortunately, the arbitration practice on the recognition of expenses on cashier's checks, depending on their details, is very scarce. The above three solutions are all that have been found. It is difficult to predict what position the FAS of other districts and the Supreme Arbitration Court of the Russian Federation will take. Therefore, we recommend that you be extremely careful when receiving cashier's checks from random counterparties. If the amount is significant, it will not be superfluous to ask to show the sign of the fiscal regime in the check. Well, if the check contains the words "NON-FISCAL" or "TRAINING MODE", the expenses on it will not work.

Let's decrypt checks together

Now we have enough information to try to decipher what the numbers on randomly selected cashier's checks represent (we took real Moscow checks, but only changed the names of companies, TIN and other individual numbers). On the left are samples of checks, and on the right - the decoding of their details. Suppose your accountant has attached them to the expense report after a business trip to Moscow.

As you can see, checks have all the main mandatory details provided for by the Regulations (name of the owner of the cash register, TIN, serial number, date and time, check number, amount, fiscal sign), therefore, in principle, they can be accepted from the accountant, if you trust him. But nevertheless, it is better to show great discretion and try to check through independent TIN channels (in particular, the registration of the taxpayer and the disqualification of the counterparty's manager can be checked on the website of the Federal Tax Service of Russia www.nalog.ru) and the registration of the owners of the cash register.

The last check is the most doubtful. It was printed without EKLZ details. But, probably, checks of this type are currently the most common. And in this case, probably, a permitted KKM was used from the number of not equipped with EKLZ. There is a sign of the fiscal regime. The check number is located in the place where both the product code, and the quantity, and the cashier's identifier can be located. But still, this is exactly the check number.

On all three checks, there is no such requisite for the trade and service sector as the name of a product or service. In order to recognize expenses on these checks for tax purposes, it is advisable that the accountant demanded from the sellers sales receipts with all additional details and signatures.

It is not clear from these checks whether VAT is included in the amount. As a reminder, for a third-party organization, your reporting person is the “population” until they present a power of attorney from the organization or entrepreneur. VAT payers are not obliged to issue invoices to the population. If your organization is a VAT payer and wants to accept VAT for deduction without disputes with tax authorities, it is necessary to provide the accountants with powers of attorney on behalf of the organization. Then the accountant, together with the cashier's receipts, will be given not sales receipts, but invoices for your organization with the allocation of VAT and necessary for deducting invoices.

Value 0.5 value 0.25

· Assign the value of the argument for which the FP value (0.75) lies in the middle between the FP values ​​for the points 0.0 and 0.35.

Let's assume that this will be the value of the argument equal to 0.12 (Figure 13).

Figure 13 - Values ​​of the argument at which the FP takes a value of 0.75

Thus, the results of performing the previous actions for this term will be as follows:

Figure 14 - Graphical representation of the results

for the term "Probability is low"

7.2 Consider 2 terms and define the semantics of the term "Average probability". For it, we determine the values ​​of the FP at the boundary points. In this case, the PT values ​​are equal to 0, since and are less than P< 0,2 и при Р >0.8 probability cannot be considered average.

Limit values ​​0.2 0.8

FP values ​​0 0

The solution to this problem is shown graphically in Figure 15.

Figure 15 - FP values ​​at boundary points

for the term "Average probability"

For simplicity, we will use a 3-fold partition. The partitioning technique is as follows:

· Assign the value of the argument, at which the FP is already equal to 1, and the value of the argument, at which it is still equal to 1.

Suppose these will be the values ​​of the argument equal to 0.3 and 0.7 (Figure 16).

Figure 16 - Values ​​of the argument at which the FP takes a value of 1.0.

· Assign the value of the argument for which the FP value (0.5) lies in the middle between the FP values ​​for points 0.2 and 0.3.

Let's assume that the argument value is 0.27.

· Assign the value of the argument for which the FP value (0.75) lies in the middle between the FP values ​​for the points 0.27 and 0.3.

Let's assume that the argument value is 0.282.

· Assign the value of the argument for which the FP value (0.25) lies in the middle between the FP values ​​for points 0.2 and 0.27.

Let's assume that the argument value is 0.24.

Consider the right half-interval for the term "Average probability".

· Assign the value of the argument, for which the FP value (0.5) lies in the middle between the FP values ​​for the points 0.7 and 0.8.

Let's assume that this is the argument value equal to 0.74.

· Assign the value of the argument for which the FP value (0.75) lies in the middle between the FP values ​​for the points 0.7 and 0.74.

Let's assume that this is the argument value equal to 0.72.

· Assign the value of the argument for which the FP value (0.25) lies in the middle between the FP values ​​for the 0.74 and 0.8 points.

Let's assume that the argument value is 0.76.

Thus, the results of performing the previous actions for the term "Average probability" will be as follows:

This solution is shown graphically in Figure 17.

Figure 17 - View of FP for the term "Average probability"

7.3 Let's consider 3 terms and define the semantics of the term "Probability is high". For it, we determine the values ​​of the FP at the boundary points.

The solution to this problem is shown graphically in Figure 18.

Finding FP values ​​in a given interval.

The methodology for performing this stage is similar to 7.1, so we will present only the final results.

· The value of the argument for which the FP value (0.5) lies in the middle between the FP values ​​for points 0.6 and 1.0 is 0.7.

Figure 18 - FP values ​​at boundary points

for the term "Probability is high"

· The value of the argument for which the FP value (0.25) lies in the middle between the FP values ​​for points 0.6 and 0.7 is equal to 0.64.

· The value of the argument for which the FP value (0.75) lies in the middle between the FP values ​​for points 0.7 and 1.0 is 0.85.

Thus, the results of performing calculations for this term will be as follows:

Figure 19 - View of FP for the term "Probability is high"

Output. Thus, as a result of performing all the stages, it is possible to construct the membership function of the linguistic variable "Probability" (Figure 12).

Figure 20 - General view of the linguistic membership function

variable "Probability"

INDIRECT METHOD FOR CONSTRUCTING OP

One of the possible methods for constructing a membership function is a method based on a quantitative comparison of the degrees of membership by an individual decision maker (decision maker). The result of the poll of the decision maker is a matrix of size n´n, where n is the number of points at which the values ​​of the membership function are compared. Matrix element B is a subjective assessment of the ratio and shows how many times, according to the decision maker, more. The value is assigned according to a point scale, the values ​​of which are interpreted according to the intensity scale.

By definition and in order to agree on the estimates of the decision maker, it is established that. Membership function values at the points are determined based on the solution of the problem of finding the eigenvector of the matrix V

,

where is the maximum eigenvalue of the matrix V; - the corresponding eigenvector; t is the transposition symbol.

Since the matrix V is positive by construction, the solution to this problem always exists and is unique. It can be shown that in this case

.

In this case, the values ​​of the membership function are measured in the scale of relations. The described method has a number of advantages:

The procedure of pairwise comparisons used in the method is quite simple for the decision maker, since it does not impose a priori restrictions on him, for example, it does not require transitivity of judgments;

The method allows the inconsistency of the expert's assessments observed in practice (meaning that) and at the same time allows it to be taken into account and estimated by introducing the inconsistency coefficient. If, then there is a situation of complete consistency of judgments; the larger l, the greater the inconsistency of the decision maker's judgments;

Solving the eigenvector problem leads to the measurement of the membership function on the scale of relations.

MODEL EXAMPLE

To illustrate the stages of obtaining a solution to a problem using the hierarchy analysis method, let us consider a hypothetical example. To harvest grain crops, you need to purchase a combine harvester. There are machines of several firms on the market for the same purpose. Which combine to choose according to the needs of the buyer? In other words, it is necessary to assess the weight of the criteria for the machine that the consumer uses.

1. Outline the problem and define what you want to know.

2. Build a hierarchy starting from the top (goals - from a management point of view), through intermediate levels (criteria by which subsequent levels depend) to the lowest level (which is usually a list of alternatives).

3. Build a pairwise comparison matrix for the second level.

4. Check consistency using the deviation from n.

The hierarchy diagram for the problem under consideration is shown in the figure. At the first (highest) level there is a common goal: "Combine". At the second level, there are indicators (criteria) that clarify the goal.

Figure 21 - Hierarchy diagram for solving the problem of choosing a combine harvester

Note 1... The example at the second level looks at four criteria. This amount was chosen only to illustrate the method and is not related to the essence of the problem under consideration - the choice of the best combine harvester.

Note 2... The magical properties of the number seven have long been known. So in the Moscow Aviation Institute, it is not recommended to compare more than 7 ± 2 elements for making reasonable numerical comparisons. If there is a need to expand levels 2 and 3, then the principle of hierarchical decomposition should be used. In other words, if the number of criteria, for example, exceeds tens, then it is necessary to group the elements into comparable classes of approximately seven elements each.

After completing the work at the stage of hierarchical presentation of the problem, it is necessary to prioritize the criteria. To quantify the relative importance of factors in a problem situation, it is necessary to compile a matrix of pairwise comparisons. This matrix is ​​presented in Table 1.

Table 1 - General view of the matrix of pairwise comparisons

Here A 1, A 2, A 3, ..., A n is a set of n elements; w 1, w 2, w 3, ..., w n - respectively, their weight or intensity.

Note 1... The purpose of compiling such a matrix is ​​to identify the factors with the highest values ​​of importance, in order to then focus on them when solving a problem or developing an action plan.

Note 2... If it is expected that w 1, w 2, ..., w n are unknown in advance (and this is a very common situation), then pairwise comparisons of elements are made using subjective judgments, numerically estimated on a scale (see Appendix).

Note 3... It should be emphasized that the MAI compares by convention the relative importance of the left elements of the matrix with the elements at the top. Therefore, if the element on the left is more important than the element at the top, then a positive integer is entered into the cell (from 1 to 9); otherwise, it is the reciprocal (fraction, for example, 1/5). The relative importance of any element compared to itself is 1; therefore, the diagonal of the matrix (table 1) contains only ones. Finally, symmetrical cells are filled with reciprocals, i.e. if element A1 is perceived as slightly more important. (3 on the scale) relative to element A2, then element A2 is considered to be slightly less important (1/3 on the scale) relative to element A1.

Let's compose a matrix of pairwise comparisons for our problem (table 2).

Table 2 - Matrix of pairwise comparisons constructed

on the basis of subjective judgments

Synthesis of priorities