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Content-Type: multipart/alternative;
 boundary=bc7bf9c987b675239a7ae302a3a2649bcf6e6cd9e28a566db408c45ac0ce
Date: Fri, 16 Jan 2026 09:34:54 +0000
Feedback-Id: 15170:default:smaily.com
From: "Juunika Koolitus" <juunikakoolitus@juunika.ee>
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Reply-To: <juunikakoolitus@juunika.ee>
Subject: Online koolitus: Raamatupidamise aastaaruande koostamise aktuaalsed
 teemad.
To: <info@poolq.ee>
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--bc7bf9c987b675239a7ae302a3a2649bcf6e6cd9e28a566db408c45ac0ce
Content-Transfer-Encoding: quoted-printable
Content-Type: text/plain; charset=UTF-8

Koolitus juba 22. jaanuaril =E2=80=93 registreeru n=C3=BC=C3=BCd!
Email not displaying correctly? View it in your browser (https://juunika.we=
bcopy.smai.ly/post?mid=3DemmirP5rb&amp;oid=3D15170&amp;sig=3D7ed7b95803bbba=
c3d6415bb88818912195d42f773f3f09c27addfabbb873ddfc).
***
V=C3=A4iksed vead aastaaruandes ei ole paratamatus =E2=80=93
***
***
need on v=C3=A4lditavad, kui tead, mida j=C3=A4lgida!
***
Aastaaruannete hooaeg l=C3=A4heneb ning koos sellega kasvab vajadus selgete=
 juhiste,
v=C3=A4rskete n=C3=B5uete ja praktiliste lahenduste j=C3=A4rele. Et toetada=
 sind keerukamate
otsuste ja n=C3=BCansirohke aruandluse juures, oleme loonud koolituse, mis =
aitab sul
j=C3=A4rgmise aruandeperioodi vastu v=C3=B5tta kindlalt ja teadlikult.
----
Koolitus &#34;Raamatupidamise aastaaruande koostamise aktuaalsed teemad.
Maksuseaduste muudatused.&#34; toimub:
----
***
22. jaanuaril kell 10:00 - 15:30
***
***
Koolitus toimub online&#39;i vahendusel (eesti keeles)!
***
Registreeru koolitusele siin! (https://juunika.trck.smai.ly/r?lid=3Dcdcab2o=
e&amp;mid=3DemmirP5rb&amp;oid=3D15170&amp;url=3Dhttps%3A%2F%2Fjuunika.ee%2F=
raamatupidamise-koolitused%2Fraamatupidamise-aastaaruande-koolitus-online%2=
F&amp;sig=3D126640defcf2c9df796fb481d77e0e7993c4d1728de3937a260abdcaf5bdd26=
7)
----
Mida oskab koolituse l=C3=A4binu?
----
* Teab, millised maksuseaduste muudatused j=C3=B5ustuvad 2026. aastal ning =
kuidas
need m=C3=B5jutavad ettev=C3=B5tete raamatupidamist.
* Tunneb aruandekohustuslaste suuruskategooriaid ja m=C3=B5istab, kuidas ne=
ed
m=C3=B5jutavad aastaaruande koostamise n=C3=B5udeid.
* Oskab rakendada sisu =C3=BClimuslikkuse printsiipi ning teha raamatupidam=
islikke
hinnanguid, sh varade ja kohustiste allahindlusi ning eraldisi.
* Teab, kuidas k=C3=A4sitleda arvestusp=C3=B5him=C3=B5tete muutusi, olulisi=
 vigu ja tegevuse
j=C3=A4tkuvuse hindamist aastaaruande koostamisel.
* Tunneb enamlevinud vigu aastaaruannetes ja oskab neid edaspidi v=C3=A4lti=
da,
tagades aruannete usaldusv=C3=A4=C3=A4rsuse ja vastavuse =C3=B5igusaktidele=
.
* Saab aru raamatupidaja ja ettev=C3=B5tte juhatuse vastutusest raamatupida=
mise
aastaaruande koostamisel.
* Oskab paremini oma tegevusi koordineerida ja plaanida, et aruanne korrekt=
selt
valmis saada.
Registreeru koolitusele siin! (https://juunika.trck.smai.ly/r?lid=3Dcdcab2o=
e&amp;mid=3DemmirP5rb&amp;oid=3D15170&amp;url=3Dhttps%3A%2F%2Fjuunika.ee%2F=
raamatupidamise-koolitused%2Fraamatupidamise-aastaaruande-koolitus-online%2=
F&amp;sig=3D126640defcf2c9df796fb481d77e0e7993c4d1728de3937a260abdcaf5bdd26=
7)
Liitu koolitusega ja aomanda k=C3=B5ige v=C3=A4rskemad teadmised, mis hoiav=
ad su
ettev=C3=B5tte ja klientide raamatupidamise
korrektse ning ajakohasena.
Kohtumiseni koolitusel,
Juunika Koolitus
https://juunika.trck.smai.ly/r?lid=3DAmdapb0e&amp;mid=3DemmirP5rb&amp;oid=
=3D15170&amp;url=3Dhttps%3A%2F%2Fwww.facebook.com%2Fjuunikakoolitus&amp;sig=
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p;sig=3D1bd21056ed51aa1a6e907e34cc20c50ae654e1f65b3da7a251029c63c90c45e1
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8e
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=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=
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=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=
=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=
=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=
=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=
=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=
=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C=
=C2=A0=E2=80=8C=C2=A0=E2=80=8C=C2=A0=E2=80=8C</div><div height=3D"0" style=
=3D"display:none;font-size:0;line-height:0" width=3D"0"><img alt=3D"" heigh=
t=3D"0" src=3D"https://juunika.trck.smai.ly/p?mid=3DemmirP5rb&oid=3D15170&s=
ig=3D9b8f80f743051299e9b6b467bd35217d7223a69cf915094779eae81d4df1e7f9" styl=
e=3D"position:absolute;visibility:hidden" width=3D"0"/></div><table border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"container full" id=3D"h=
eader" style=3D"border-collapse:collapse; border:none; -premailer-width:100=
%; width:100%" width=3D"100%"><tbody><tr><td style=3D"border-collapse:colla=
pse; border:none; vertical-align:top" valign=3D"top"><table align=3D"center=
" bgcolor=3D"#fafafa" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" clas=
s=3D"bg-in width" style=3D"border-collapse:collapse; border:none; margin-le=
ft:auto; margin-right:auto; -premailer-width:600px; width:600px; background=
-color:#fafafa" width=3D"600"><tbody><tr><td class=3D"spacing" style=3D"bor=
der-collapse:collapse; border:none; vertical-align:top; font-size:1px; line=
-height:0px -premailer-width:20px; width:20px" valign=3D"top" width=3D"20">=
=C2=A0</td><td style=3D"border-collapse:collapse; border:none; vertical-ali=
gn:top" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D=
"0" class=3D"width-in" style=3D"border-collapse:collapse; border:none; -pre=
mailer-width:100%; width:100%" width=3D"100%"><tbody><tr><td class=3D"col" =
id=3D"node-ndnqw" style=3D"border-collapse:collapse; border:none; vertical-=
align:top" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"node text" id=3D"node-y1zqe" style=3D"border-collapse:colla=
pse; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbody>=
<tr class=3D"spacing"><td style=3D"border-collapse:collapse; border:none; v=
ertical-align:top; padding-bottom:10px; padding-top:10px" valign=3D"top"><p=
 align=3D"center" style=3D"margin:0; padding:0; text-decoration:none; color=
:#4c4c4c; font-family:HelveticaNeue, Arial, Helvetica, Geneva, sans-serif; =
font-size:11px; line-height:16px; text-align:center">Email not displaying c=
orrectly? View it in your <a href=3D"https://juunika.webcopy.smai.ly/post?m=
id=3DemmirP5rb&oid=3D15170&sig=3D7ed7b95803bbbac3d6415bb88818912195d42f773f=
3f09c27addfabbb873ddfc" style=3D"color:#333; text-decoration:underline" tar=
get=3D"_blank">browser</a>.</p>
</td></tr></tbody></table></td></tr></tbody></table></td><td class=3D"spaci=
ng" style=3D"border-collapse:collapse; border:none; vertical-align:top; fon=
t-size:1px; line-height:0px -premailer-width:20px; width:20px" valign=3D"to=
p" width=3D"20">=C2=A0</td></tr></tbody></table></td></tr></tbody></table><=
table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"container" =
id=3D"node-3u5hl" style=3D"border-collapse:collapse; border:none; -premaile=
r-width:100%; width:100%" width=3D"100%"><tbody><tr><td style=3D"border-col=
lapse:collapse; border:none; vertical-align:top" valign=3D"top"><table alig=
n=3D"center" bgcolor=3D"#ffffff" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"bg-in width" style=3D"border-collapse:collapse; border:none=
; margin-left:auto; margin-right:auto; -premailer-width:600px; width:600px;=
 background-color:#fff" width=3D"600"><tbody><tr><td class=3D"spacing" styl=
e=3D"border-collapse:collapse; border:none; vertical-align:top; font-size:1=
px; line-height:0px -premailer-width:20px; width:20px" valign=3D"top" width=
=3D"20">=C2=A0</td><td style=3D"border-collapse:collapse; border:none; vert=
ical-align:top" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" class=3D"width-in" style=3D"border-collapse:collapse; border:no=
ne; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr><td class=
=3D"col" id=3D"node-mf3p7" style=3D"border-collapse:collapse; border:none; =
vertical-align:top" valign=3D"top"><table border=3D"0" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"node image" id=3D"node-ttsfm" style=3D"border-coll=
apse:collapse; border:none; -premailer-width:100%; width:100%; margin:0 aut=
o" width=3D"100%"><tbody><tr class=3D"spacing"><td align=3D"center" style=
=3D"border-collapse:collapse; border:none; vertical-align:top; padding-bott=
om:10px; padding-top:10px" valign=3D"top"><a style=3D"border:none; margin:0=
; padding:0; display:inline-block" target=3D"_blank"><img alt=3D"" class=3D=
"full" src=3D"https://templates-v1.smailyusercontent.com/juunika/1120x/file=
s/images/raamatupidamine.png?ts=3D1764089269605" style=3D"border:none; marg=
in:0; padding:0; width:560px" title=3D"" width=3D"560"/></a></td></tr></tbo=
dy></table><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D=
"node text" id=3D"node-2vrt5" style=3D"border-collapse:collapse; border:non=
e; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D"sp=
acing"><td style=3D"border-collapse:collapse; border:none; vertical-align:t=
op; padding-bottom:10px; padding-top:10px" valign=3D"top"><h1 align=3D"cent=
er" style=3D"margin:0; padding:0; text-decoration:none; color:#442e69; font=
-family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:20px; font-weig=
ht:bold; font-style:normal; line-height:29px; text-align:center">V=C3=A4iks=
ed vead aastaaruandes ei ole paratamatus =E2=80=93</h1>
<h1 align=3D"center" style=3D"margin:0; padding:0; text-decoration:none; co=
lor:#442e69; font-family:HelveticaNeue, HelveticaNeue, sans-serif; font-siz=
e:20px; font-weight:bold; font-style:normal; line-height:29px; text-align:c=
enter">need on v=C3=A4lditavad, kui tead, mida j=C3=A4lgida!</h1>
</td></tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"node text" id=3D"node-bwul1" style=3D"border-collapse:colla=
pse; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbody>=
<tr class=3D"spacing"><td style=3D"border-collapse:collapse; border:none; v=
ertical-align:top; padding-bottom:10px; padding-top:10px" valign=3D"top"><p=
 align=3D"center" style=3D"margin:0; padding:0; text-decoration:none; color=
:#442e69; font-family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:1=
7px; line-height:25px; text-align:center">Aastaaruannete hooaeg l=C3=A4hene=
b ning koos sellega kasvab vajadus selgete juhiste, v=C3=A4rskete n=C3=B5ue=
te ja praktiliste lahenduste j=C3=A4rele. Et toetada sind keerukamate otsus=
te ja n=C3=BCansirohke aruandluse juures, oleme loonud koolituse, mis aitab=
 sul j=C3=A4rgmise aruandeperioodi vastu v=C3=B5tta kindlalt ja teadlikult.=
</p>
</td></tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"node text" id=3D"node-ndhpz" style=3D"border-collapse:colla=
pse; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbody>=
<tr class=3D"spacing"><td style=3D"border-collapse:collapse; border:none; v=
ertical-align:top; padding-bottom:10px; padding-top:10px" valign=3D"top"><h=
2 align=3D"center" style=3D"margin:0; padding:0; text-decoration:none; colo=
r:#442e69; font-family:Lucida, sans-serif; font-size:18px; font-weight:norm=
al; font-style:normal; line-height:22px; text-align:center"><strong>Koolitu=
s=C2=A0"Raamatupidamise aastaaruande koostamise aktuaalsed teemad. Maksusea=
duste muudatused." toimub:</strong></h2>
</td></tr></tbody></table></td></tr></tbody></table></td><td class=3D"spaci=
ng" style=3D"border-collapse:collapse; border:none; vertical-align:top; fon=
t-size:1px; line-height:0px -premailer-width:20px; width:20px" valign=3D"to=
p" width=3D"20">=C2=A0</td></tr></tbody></table></td></tr></tbody></table><=
table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"container" =
id=3D"node-1f4vl" style=3D"border-collapse:collapse; border:none; -premaile=
r-width:100%; width:100%" width=3D"100%"><tbody><tr><td style=3D"border-col=
lapse:collapse; border:none; vertical-align:top" valign=3D"top"><table alig=
n=3D"center" bgcolor=3D"#ffffff" border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"bg-in width" style=3D"border-collapse:collapse; border:none=
; margin-left:auto; margin-right:auto; -premailer-width:600px; width:600px;=
 background-color:#fff" width=3D"600"><tbody><tr><td class=3D"spacing" styl=
e=3D"border-collapse:collapse; border:none; vertical-align:top; font-size:1=
px; line-height:0px -premailer-width:20px; width:20px" valign=3D"top" width=
=3D"20">=C2=A0</td><td style=3D"border-collapse:collapse; border:none; vert=
ical-align:top" valign=3D"top"><table border=3D"0" cellpadding=3D"0" cellsp=
acing=3D"0" class=3D"width-in" style=3D"border-collapse:collapse; border:no=
ne; -premailer-width:100%; width:100%" width=3D"100%"><tbody><tr><td class=
=3D"col" id=3D"node-7s6x1" style=3D"border-collapse:collapse; border:none; =
vertical-align:top" valign=3D"top"><table border=3D"0" cellpadding=3D"0" ce=
llspacing=3D"0" class=3D"node text" id=3D"node-x6zup" style=3D"border-colla=
pse:collapse; border:none; -premailer-width:100%; width:100%" width=3D"100%=
"><tbody><tr class=3D"spacing"><td style=3D"border-collapse:collapse; borde=
r:none; vertical-align:top; padding-bottom:10px; padding-top:10px" valign=
=3D"top"><h1 align=3D"center" style=3D"margin:0; padding:0; text-decoration=
:none; color:#442e69; font-family:HelveticaNeue, HelveticaNeue, sans-serif;=
 font-size:20px; font-weight:bold; font-style:normal; line-height:29px; tex=
t-align:center"><span style=3D"color:#05d3d1"><strong>22. jaanuaril=C2=A0ke=
ll 10:00 - 15:30</strong></span></h1>
<h1 align=3D"center" style=3D"margin:0; padding:0; text-decoration:none; co=
lor:#442e69; font-family:HelveticaNeue, HelveticaNeue, sans-serif; font-siz=
e:20px; font-weight:bold; font-style:normal; line-height:29px; text-align:c=
enter"><strong><span style=3D"color:#05d3d1">Koolitus toimub=C2=A0<em>onlin=
e'</em>i vahendusel (eesti keeles)!</span></strong></h1>
</td></tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"node button" id=3D"node-r76lw" style=3D"border-collapse:col=
lapse; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbod=
y><tr class=3D"spacing"><td style=3D"border-collapse:collapse; border:none;=
 vertical-align:top; padding-bottom:10px; padding-top:10px" valign=3D"top">=
<table align=3D"center" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" cl=
ass=3D"regular" style=3D"border-collapse:collapse; border:none; margin-left=
:auto; margin-right:auto"><tbody><tr><td bgcolor=3D"#7f00a3" style=3D"borde=
r-collapse:collapse; border:none; vertical-align:top; line-height:normal; m=
so-line-height-rule:exactly; padding:10px 20px; background-color:#7f00a3; b=
order-radius:100px; -moz-border-radius:100px; -webkit-border-radius:100px; =
color:#fff; font-style:normal; font-weight:bold" valign=3D"top"><a align=3D=
"center" href=3D"https://juunika.trck.smai.ly/r?lid=3Dcdcab2oe&mid=3DemmirP=
5rb&oid=3D15170&url=3Dhttps%3A%2F%2Fjuunika.ee%2Fraamatupidamise-koolitused=
%2Fraamatupidamise-aastaaruande-koolitus-online%2F&sig=3D126640defcf2c9df79=
6fb481d77e0e7993c4d1728de3937a260abdcaf5bdd267" style=3D"line-height:normal=
; display:inline-block; text-align:center; text-decoration:none; color:#fff=
; font-family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:17px; fon=
t-style:normal; font-weight:bold" target=3D"_blank" title=3D"">Registreeru =
koolitusele siin!</a></td></tr></tbody></table></td></tr></tbody></table></=
td></tr></tbody></table></td><td class=3D"spacing" style=3D"border-collapse=
:collapse; border:none; vertical-align:top; font-size:1px; line-height:0px =
-premailer-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td><=
/tr></tbody></table></td></tr></tbody></table><table border=3D"0" cellpaddi=
ng=3D"0" cellspacing=3D"0" class=3D"container" id=3D"node-e61dg" style=3D"b=
order-collapse:collapse; border:none; -premailer-width:100%; width:100%" wi=
dth=3D"100%"><tbody><tr><td style=3D"border-collapse:collapse; border:none;=
 vertical-align:top" valign=3D"top"><table align=3D"center" bgcolor=3D"#fff=
fff" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"bg-in width"=
 style=3D"border-collapse:collapse; border:none; margin-left:auto; margin-r=
ight:auto; -premailer-width:600px; width:600px; background-color:#fff" widt=
h=3D"600"><tbody><tr><td class=3D"spacing" style=3D"border-collapse:collaps=
e; border:none; vertical-align:top; font-size:1px; line-height:0px -premail=
er-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td><td style=
=3D"border-collapse:collapse; border:none; vertical-align:top" valign=3D"to=
p"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"width-i=
n" style=3D"border-collapse:collapse; border:none; -premailer-width:100%; w=
idth:100%" width=3D"100%"><tbody><tr><td class=3D"col" id=3D"node-z44ri" st=
yle=3D"border-collapse:collapse; border:none; vertical-align:top" valign=3D=
"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node=
 hr" id=3D"node-ce265" style=3D"border-collapse:collapse; border:none; -pre=
mailer-width:100%; width:100%; margin:0 auto" width=3D"100%"><tbody><tr cla=
ss=3D"spacing"><td height=3D"30" style=3D"border-collapse:collapse; border:=
none; vertical-align:middle; font-size:1px; line-height:0px mso-line-height=
-rule:exactly; padding-bottom:0; padding-top:0; height:30px" valign=3D"midd=
le"><table align=3D"center" bgcolor=3D"#ebebeb" border=3D"0" cellpadding=3D=
"0" cellspacing=3D"0" style=3D"border-collapse:collapse; border:none; margi=
n-left:auto; margin-right:auto; background-color:#ebebeb; width:100%; -prem=
ailer-width:100%" width=3D"100%"><tbody><tr><td bgcolor=3D"#ebebeb" height=
=3D"1" style=3D"border-collapse:collapse; border:none; vertical-align:middl=
e; font-size:1px; line-height:1px; mso-line-height-rule:exactly; background=
-color:#ebebeb; height:1px; -premailer-height:1px" valign=3D"middle">=C2=A0=
</td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></tab=
le></td><td class=3D"spacing" style=3D"border-collapse:collapse; border:non=
e; vertical-align:top; font-size:1px; line-height:0px -premailer-width:20px=
; width:20px" valign=3D"top" width=3D"20">=C2=A0</td></tr></tbody></table><=
/td></tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"container" id=3D"node-pj5oo" style=3D"border-collapse:colla=
pse; border:none; -premailer-width:100%; width:100%" width=3D"100%"><tbody>=
<tr><td style=3D"border-collapse:collapse; border:none; vertical-align:top"=
 valign=3D"top"><table align=3D"center" bgcolor=3D"#ffffff" border=3D"0" ce=
llpadding=3D"0" cellspacing=3D"0" class=3D"bg-in width" style=3D"border-col=
lapse:collapse; border:none; margin-left:auto; margin-right:auto; -premaile=
r-width:600px; width:600px; background-color:#fff" width=3D"600"><tbody><tr=
><td class=3D"spacing" style=3D"border-collapse:collapse; border:none; vert=
ical-align:top; font-size:1px; line-height:0px -premailer-width:20px; width=
:20px" valign=3D"top" width=3D"20">=C2=A0</td><td style=3D"border-collapse:=
collapse; border:none; vertical-align:top" valign=3D"top"><table border=3D"=
0" cellpadding=3D"0" cellspacing=3D"0" class=3D"width-in" style=3D"border-c=
ollapse:collapse; border:none; -premailer-width:100%; width:100%" width=3D"=
100%"><tbody><tr><td class=3D"col" id=3D"node-op2gr" style=3D"border-collap=
se:collapse; border:none; vertical-align:top" valign=3D"top"><table border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node text" id=3D"node-7=
r3tm" style=3D"border-collapse:collapse; border:none; -premailer-width:100%=
; width:100%" width=3D"100%"><tbody><tr class=3D"spacing"><td style=3D"bord=
er-collapse:collapse; border:none; vertical-align:top; padding-bottom:10px;=
 padding-top:10px" valign=3D"top"><h2 style=3D"margin:0; padding:0; text-de=
coration:none; color:#442e69; font-family:Lucida, sans-serif; font-size:18p=
x; font-weight:normal; font-style:normal; line-height:22px"><strong>Mida os=
kab koolituse l=C3=A4binu?</strong></h2>
<ul style=3D"color:#442e69; font-family:HelveticaNeue, HelveticaNeue, sans-=
serif; font-size:17px; line-height:25px">
<li>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#442e69; font-=
family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:17px; line-heigh=
t:25px">Teab, millised maksuseaduste muudatused j=C3=B5ustuvad 2026. aastal=
 ning kuidas need m=C3=B5jutavad ettev=C3=B5tete raamatupidamist.</p>
</li>
<li>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#442e69; font-=
family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:17px; line-heigh=
t:25px">Tunneb aruandekohustuslaste suuruskategooriaid ja m=C3=B5istab, kui=
das need m=C3=B5jutavad aastaaruande koostamise n=C3=B5udeid.</p>
</li>
<li>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#442e69; font-=
family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:17px; line-heigh=
t:25px">Oskab rakendada sisu =C3=BClimuslikkuse printsiipi ning teha raamat=
upidamislikke hinnanguid, sh varade ja kohustiste allahindlusi ning eraldis=
i.</p>
</li>
<li>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#442e69; font-=
family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:17px; line-heigh=
t:25px">Teab, kuidas k=C3=A4sitleda arvestusp=C3=B5him=C3=B5tete muutusi, o=
lulisi vigu ja tegevuse j=C3=A4tkuvuse hindamist aastaaruande koostamisel.<=
/p>
</li>
<li>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#442e69; font-=
family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:17px; line-heigh=
t:25px">Tunneb enamlevinud vigu aastaaruannetes ja oskab neid edaspidi v=C3=
=A4ltida, tagades aruannete usaldusv=C3=A4=C3=A4rsuse ja vastavuse =C3=B5ig=
usaktidele.</p>
</li>
<li>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#442e69; font-=
family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:17px; line-heigh=
t:25px">Saab aru raamatupidaja ja ettev=C3=B5tte juhatuse vastutusest raama=
tupidamise aastaaruande koostamisel.</p>
</li>
<li>
<p style=3D"margin:0; padding:0; text-decoration:none; color:#442e69; font-=
family:HelveticaNeue, HelveticaNeue, sans-serif; font-size:17px; line-heigh=
t:25px">Oskab paremini oma tegevusi koordineerida ja plaanida, et aruanne k=
orrektselt valmis saada.</p>
</li>
</ul>
</td></tr></tbody></table><table border=3D"0" cellpadding=3D"0" cellspacing=
=3D"0" class=3D"node hr" id=3D"node-ardqf" style=3D"border-collapse:collaps=
e; border:none; -premailer-width:100%; width:100%; margin:0 auto" width=3D"=
100%"><tbody><tr class=3D"spacing"><td height=3D"30" style=3D"border-collap=
se:collapse; border:none; vertical-align:middle; font-size:1px; line-height=
:0px mso-line-height-rule:exactly; padding-bottom:0; padding-top:0; height:=
30px" valign=3D"middle"><table align=3D"center" bgcolor=3D"#ebebeb" border=
=3D"0" cellpadding=3D"0" cellspacing=3D"0" style=3D"border-collapse:collaps=
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eb; width:100%; -premailer-width:100%" width=3D"100%"><tbody><tr><td bgcolo=
r=3D"#ebebeb" height=3D"1" style=3D"border-collapse:collapse; border:none; =
vertical-align:middle; font-size:1px; line-height:1px; mso-line-height-rule=
:exactly; background-color:#ebebeb; height:1px; -premailer-height:1px" vali=
gn=3D"middle">=C2=A0</td></tr></tbody></table></td></tr></tbody></table></t=
d></tr></tbody></table></td><td class=3D"spacing" style=3D"border-collapse:=
collapse; border:none; vertical-align:top; font-size:1px; line-height:0px -=
premailer-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td></=
tr></tbody></table></td></tr></tbody></table><table border=3D"0" cellpaddin=
g=3D"0" cellspacing=3D"0" class=3D"container" id=3D"node-s371e" style=3D"bo=
rder-collapse:collapse; border:none; -premailer-width:100%; width:100%" wid=
th=3D"100%"><tbody><tr><td style=3D"border-collapse:collapse; border:none; =
vertical-align:top" valign=3D"top"><table align=3D"center" bgcolor=3D"#ffff=
ff" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"bg-in width" =
style=3D"border-collapse:collapse; border:none; margin-left:auto; margin-ri=
ght:auto; -premailer-width:600px; width:600px; background-color:#fff" width=
=3D"600"><tbody><tr><td class=3D"spacing" style=3D"border-collapse:collapse=
; border:none; vertical-align:top; font-size:1px; line-height:0px -premaile=
r-width:20px; width:20px" valign=3D"top" width=3D"20">=C2=A0</td><td style=
=3D"border-collapse:collapse; border:none; vertical-align:top" valign=3D"to=
p"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"width-i=
n" style=3D"border-collapse:collapse; border:none; -premailer-width:100%; w=
idth:100%" width=3D"100%"><tbody><tr><td class=3D"col" id=3D"node-k2cgr" st=
yle=3D"border-collapse:collapse; border:none; vertical-align:top" valign=3D=
"top"><table border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"node=
 button" id=3D"node-mmk1a" style=3D"border-collapse:collapse; border:none; =
-premailer-width:100%; width:100%" width=3D"100%"><tbody><tr class=3D"spaci=
ng"><td style=3D"border-collapse:collapse; border:none; vertical-align:top;=
 padding-bottom:10px; padding-top:10px" valign=3D"top"><table align=3D"cent=
er" border=3D"0" cellpadding=3D"0" cellspacing=3D"0" class=3D"regular" styl=
e=3D"border-collapse:collapse; border:none; margin-left:auto; margin-right:=
auto"><tbody><tr><td bgcolor=3D"#7f00a3" style=3D"border-collapse:collapse;=
 border:none; vertical-align:top; line-height:normal; mso-line-height-rule:=
exactly; padding:10px 20px; background-color:#7f00a3; border-radius:100px; =
-moz-border-radius:100px; -webkit-border-radius:100px; color:#fff; font-sty=
le:normal; font-weight:bold" valign=3D"top"><a align=3D"center" href=3D"htt=
ps://juunika.trck.smai.ly/r?lid=3Dcdcab2oe&mid=3DemmirP5rb&oid=3D15170&url=
=3Dhttps%3A%2F%2Fjuunika.ee%2Fraamatupidamise-koolitused%2Fraamatupidamise-=
aastaaruande-koolitus-online%2F&sig=3D126640defcf2c9df796fb481d77e0e7993c4d=
1728de3937a260abdcaf5bdd267" style=3D"line-height:normal; display:inline-bl=
ock; text-align:center; text-decoration:none; color:#fff; font-family:Helve=
ticaNeue, HelveticaNeue, sans-serif; font-size:17px; font-style:normal; fon=
t-weight:bold" target=3D"_blank" title=3D"">Registreeru koolitusele siin!</=
a></td></tr></tbody></table></td></tr></tbody></table><table border=3D"0" c=
ellpadding=3D"0" cellspacing=3D"0" class=3D"node text" id=3D"node-uze0j" st=
yle=3D"border-collapse:collapse; border:none; -premailer-width:100%; width:=
100%" width=3D"100%"><tbody><tr class=3D"spacing"><td style=3D"border-colla=
pse:collapse; border:none; vertical-align:top; padding-bottom:10px; padding=
-top:10px" valign=3D"top"><p align=3D"center" style=3D"margin:0; padding:0;=
 text-decoration:none; color:#442e69; font-family:HelveticaNeue, HelveticaN=
eue, sans-serif; font-size:17px; line-height:25px; text-align:center"><stro=
ng>Liitu koolitusega ja aomanda k=C3=B5ige v=C3=A4rskemad teadmised, mis ho=
iavad su ettev=C3=B5tte ja klientide raamatupidamise</strong></p>
<p align=3D"center" style=3D"margin:0; padding:0; text-decoration:none; col=
or:#442e69; font-family:HelveticaNeue, HelveticaNeue, sans-serif; font-size=
:17px; line-height:25px; text-align:center"><strong>korrektse=C2=A0ning aja=
kohasena.</strong></p>
<p align=3D"center" style=3D"margin:0; padding:0; text-decoration:none; col=
or:#442e69; font-family:HelveticaNeue, HelveticaNeue, sans-serif; font-size=
:17px; line-height:25px; text-align:center">=C2=A0</p>
<p align=3D"center" style=3D"margin:0; padding:0; text-decoration:none; col=
or:#442e69; font-family:HelveticaNeue, HelveticaNeue, sans-serif; font-size=
:17px; line-height:25px; text-align:center"><strong>Kohtumiseni koolitusel,=
</strong></p>
<p align=3D"center" style=3D"margin:0; padding:0; text-decoration:none; col=
or:#442e69; font-family:HelveticaNeue, HelveticaNeue, sans-serif; font-size=
:17px; line-height:25px; text-align:center"><strong>Juunika Koolitus</stron=
g></p>
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