{"id":11583,"date":"2023-02-21T15:36:20","date_gmt":"2023-02-21T12:06:20","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=11583"},"modified":"2026-08-19T16:24:50","modified_gmt":"2026-08-19T12:54:50","slug":"capital-budgeting","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/capital-budgeting\/","title":{"rendered":"\u0628\u0648\u062f\u062c\u0647 \u0628\u0646\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u06cc \u0686\u06cc\u0633\u062a\u061f"},"content":{"rendered":"\n<p class=\"wp-block-wd-paragraph wd-06620213\"><span style=\"font-size: 12pt;\"><span style=\"color: #333333;\">\u0622\u06cc\u0627 \u0628\u0627 \u0645\u0641\u0647\u0648\u0645 <span style=\"color: #e0327f;\"><a style=\"color: #e0327f;\" href=\"https:\/\/fa.wikipedia.org\/wiki\/%D8%A8%D9%88%D8%AF%D8%AC%D9%87%E2%80%8C%D8%A8%D9%86%D8%AF%DB%8C_%D8%B3%D8%B1%D9%85%D8%A7%DB%8C%D9%87%E2%80%8C%D8%A7%DB%8C\" target=\"_blank\" rel=\"noopener\"><strong>\u0628\u0648\u062f\u062c\u0647 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wd-376f654b\">\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"749\" height=\"500\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Budgeting-e1631101592285.jpg\" alt=\"\u0628\u0648\u062f\u062c\u0647 \u0628\u0646\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u06cc\" class=\"wp-image-11584\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Budgeting-e1631101592285.jpg 749w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Budgeting-e1631101592285-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Budgeting-e1631101592285-350x234.jpg 350w\" sizes=\"(max-width: 749px) 100vw, 749px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-a698a184\"><span style=\"font-size: 16pt;\"><\/span><\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-d369774f\"><\/h2>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-15569f64\"><span 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\u0627\u06cc\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0631\u0627 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0645\u06cc \u200c\u0646\u0627\u0645\u0646\u062f. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644 \u06af\u0633\u062a\u0631\u0634 \u062a\u0627\u0633\u06cc\u0633\u0627\u062a \u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u062e\u0631\u06cc\u062f\u0646 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u062f\u06cc\u06af\u0631\u060c \u062e\u0631\u06cc\u062f \u06cc\u06a9 \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u062c\u062f\u06cc\u062f\u060c \u0628\u0647 \u062f\u0633\u062a \u0622\u0648\u0631\u062f\u0646 \u0641\u0646\u0627\u0648\u0631\u06cc\u200c\u0647\u0627\u06cc \u062a\u0627\u0632\u0647\u060c \u0634\u0631\u0648\u0639 \u062f\u0633\u062a\u0631\u0633\u06cc \u0628\u0647 \u06cc\u06a9 \u062a\u062d\u0642\u06cc\u0642 \u0648 \u06af\u0633\u062a\u0631\u0634 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627. \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0645\u062e\u0627\u0631\u062c \u0628\u0633\u06cc\u0627\u0631\u06cc \u0631\u0627 \u0631\u0648\u06cc \u062f\u0648\u0634 \u0634\u0631\u06a9\u062a \u0645\u06cc \u06af\u0630\u0627\u0631\u062f \u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644 \u0628\u0647 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u062f\u0642\u06cc\u0642 \u0648 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u0627\u062a \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0646\u06cc\u0627\u0632\u0645\u0646\u062f \u062f\u0627\u0631\u06cc\u0645.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-c81d5c12\"><span style=\"color: #333333; font-size: 12pt;\">\u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0628\u0647 \u0628\u0631\u0631\u0633\u06cc \u0645\u0631\u0627\u062d\u0644 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0628\u0648\u062f\u062c\u0647 \u0628\u0646\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u06cc \u0645\u06cc \u067e\u0631\u062f\u0627\u0632\u06cc\u0645.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-3135c53e\">\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><br><h3><span style=\"font-size: 12pt; color: #e0327f;\">\u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u062a\u0635\u0645\u06cc\u0645 \u06af\u06cc\u0631\u06cc<\/span><\/h3><br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-b62e6224\"><span style=\"font-size: 12pt;\">\u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0648 \u062a\u0635\u0645\u06cc\u0645 \u06af\u06cc\u0631\u06cc \u0628\u0631\u0627\u06cc \u0622\u06cc\u0646\u062f\u0647 \u0627\u0645\u0631\u06cc \u0628\u0633\u06cc\u0627\u0631 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0645\u06cc \u0628\u0627\u0634\u062f\u060c \u062f\u0644\u06cc\u0644 \u0622\u0646 \u0647\u0645 \u0639\u062f\u0645 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0648 \u0627\u06cc\u062c\u0627\u062f \u062e\u0637\u0627\u0647\u0627\u06cc \u062a\u062e\u0645\u06cc\u0646\u06cc \u0627\u0633\u062a. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u06cc\u0634\u062a\u0631 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc\u060c \u062f\u0631\u06af\u06cc\u0631 \u0645\u062a\u063a\u06cc\u0631\u0647\u0627\u06cc \u0641\u0631\u0627\u0648\u0627\u0646 \u062e\u0631\u0648\u062c\u06cc \u0627\u0633\u062a. \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u0647 \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u0627\u0646\u0646\u062f \u0627\u0631\u0632\u0634\u200c\u0647\u0627\u06cc \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0648 \u062f\u0631 \u062f\u0633\u062a\u0631\u0633\u060c \u062a\u062e\u0645\u06cc\u0646 \u062c\u0631\u06cc\u0627\u0646\u0627\u062a \u0646\u0642\u062f\u06cc \u06cc\u06a9 \u067e\u0631\u0648\u0698\u0647\u060c \u0646\u0631\u062e \u062a\u0648\u0631\u0645 \u0645\u0648\u0631\u062f \u0627\u0646\u062a\u0638\u0627\u0631\u060c \u0646\u06cc\u0627\u0632\u0645\u0646\u062f\u06cc\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0648 \u0627\u062d\u062a\u0645\u0627\u0644 \u062e\u0637\u0627 \u062f\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0634\u0627\u0631\u0647 \u06a9\u0631\u062f.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><br><h3><span style=\"font-size: 12pt; color: #e0327f;\">\u0627\u0646\u062a\u062e\u0627\u0628 \u0631\u0648\u0634 \u0642\u06cc\u0645\u062a \u200c\u06af\u0630\u0627\u0631\u06cc<\/span><\/h3><br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-e26a73dc\"><span style=\"font-size: 12pt;\">\u06af\u0627\u0645 \u062f\u0648\u0645 \u062f\u0631 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\u0646\u0642\u062f\u06cc<\/span><\/h3><br><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-548eb1db\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0645\u0631\u062d\u0644\u0647 \u0628\u0627\u06cc\u062f \u062a\u0635\u0645\u06cc\u0645\u06cc \u0645\u0639\u0642\u0648\u0644\u0627\u0646\u0647 \u062f\u0631 \u0645\u0648\u0631\u062f \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0648 \u0627\u0646\u062a\u062e\u0627\u0628 \u0645\u0646\u0627\u0628\u0639 \u062c\u0631\u06cc\u0627\u0646\u0627\u062a \u0646\u0642\u062f\u06cc \u062a\u0646\u0638\u06cc\u0645 \u0634\u062f\u0647 \u0628\u06af\u06cc\u0631\u06cc\u062f. \u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0627\u06cc\u0646\u06a9\u0647 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0633\u0628\u0628 \u0633\u0648\u062f \u0622\u0648\u0631\u06cc \u062f\u0631 \u0622\u06cc\u0646\u062f\u0647 \u062e\u0648\u0627\u0647\u0646\u062f 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\u0627\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-a7e673d7\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-23770763\"><span style=\"font-size: 12pt;\">\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0627\u0644\u06cc \u0637\u0631\u062d\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0628\u0631 \u0639\u0647\u062f\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u0627\u0644\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u06cc\u0627\u0646 \u0628\u0647 \u062f\u0648 \u0646\u0648\u0639 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc \u0627\u0634\u0627\u0631\u0647 \u0645\u06cc \u06a9\u0646\u06cc\u0645 \u06a9\u0647 \u0628\u0627\u06cc\u062f \u0628\u0647 \u0622\u0646 \u062a\u0648\u062c\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f:<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0647\u062f\u0641\u0634\u0627\u0646 \u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u062f\u0631 \u0646\u062a\u06cc\u062c\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0648\u062f \u0634\u0631\u06a9\u062a \u0645\u06cc \u0628\u0627\u0634\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0647\u062f\u0641\u0634\u0627\u0646 \u0645\u0633\u062a\u0642\u06cc\u0645\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0648\u062f \u0648 \u0641\u0631\u0648\u0634 \u0634\u0631\u06a9\u062a \u0648 \u0645\u0631\u0627\u062d\u0644 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0628\u0648\u062f\u062c\u0647 \u0628\u0646\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u06cc \u0627\u0633\u062a.<\/span><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-606b0a7e\"><span style=\"font-size: 12pt;\">\u0628\u0648\u062f\u062c\u0647 \u0628\u0646\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u062c\u0631\u06cc\u0627\u0646\u06cc \u0633\u062a \u06a9\u0647 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u0647 \u06a9\u0645\u06a9 \u0622\u0646 \u0637\u0631\u062d\u200c\u0647\u0627\u06cc \u062a\u0648\u062c\u06cc\u0647 \u067e\u0630\u06cc\u0631 \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0646\u0645\u0648\u062f\u0647 \u0648 \u0628\u0647 \u0627\u062c\u0631\u0627 \u06af\u0630\u0627\u0634\u062a. \u0645\u0631\u0627\u062d\u0644 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0628\u0648\u062f\u062c\u0647 \u0628\u0646\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0645\u06cc \u0628\u0627\u0634\u0646\u062f:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0646\u062a\u0627\u06cc\u062c \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u06af\u0630\u0634\u062a\u0647<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0648 \u062a\u0634\u062e\u06cc\u0635 \u0645\u0637\u0644\u0648\u0628\u06cc\u062a \u0647\u0631 \u06cc\u06a9 \u0627\u0632 \u0637\u0631\u062d\u200c\u0647\u0627<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0639\u06cc\u06cc\u0646 \u0648 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0637\u0631\u062d\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u200c\u06af\u0630\u0627\u0631\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u0637\u0631\u062d\u200c\u0647\u0627 \u0648 \u0627\u0646\u062a\u062e\u0627\u0628 \u0628\u0647\u062a\u0631\u06cc\u0646 \u0622\u0646\u200c\u0647\u0627<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0627\u0646\u062a\u062e\u0627\u0628 \u0637\u0631\u062d \u0645\u0637\u0644\u0648\u0628<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0628\u0648\u062f\u062c\u0647 \u0628\u0646\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-2ad8fcc5\">\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"727\" height=\"481\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/BUDGET-e1631101696621.jpg\" alt=\"\u0628\u0648\u062f\u062c\u0647 \u0628\u0646\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u06cc\" class=\"wp-image-11585\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/BUDGET-e1631101696621.jpg 727w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/BUDGET-e1631101696621-300x198.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/BUDGET-e1631101696621-350x232.jpg 350w\" sizes=\"(max-width: 727px) 100vw, 727px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-0de17926\"><span style=\"font-size: 12pt;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-e840ea90\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-f5949e6f\"><span style=\"font-size: 12pt;\">\u0628\u0639\u062f \u0627\u0632 \u062a\u062d\u0648\u06cc\u0644 \u06af\u0631\u062f\u0634 \u0648\u062c\u0648\u0647 \u0646\u0642\u062f \u0628\u0631\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c \u06af\u06cc\u0631\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0642\u0628\u0648\u0644 \u06cc\u0627 \u0631\u062f \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc\u060c \u0686\u0646\u062f \u0646\u06a9\u062a\u0647 \u0645\u0648\u0631\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0642\u0631\u0627\u0631 \u0645\u06cc \u200c\u06af\u06cc\u0631\u062f \u06a9\u0647 \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0645\u06cc \u0628\u0627\u0634\u0646\u062f:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0645\u0639\u06a9\u0648\u0633 \u062f\u0648\u0631\u0647 \u0628\u0627\u0632\u06cc\u0627\u0641\u062a \u0633\u0631\u0645\u0627\u06cc\u0647<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0646\u0631\u062e \u0628\u0627\u0632\u062f\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0646\u0631\u062e \u0628\u0627\u0632\u062f\u0647 \u062f\u0627\u062e\u0644\u06cc \u0648 \u06af\u0631\u062f\u0634 \u0648\u062c\u0648\u0647 \u0646\u0642\u062f \u062a\u0646\u0632\u06cc\u0644 \u0634\u062f\u0647<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062f\u0648\u0631\u0647 \u0628\u0627\u0632\u06cc\u0627\u0641\u062a \u0633\u0631\u0645\u0627\u06cc\u06cc \u062f\u0648\u0631\u0647 \u0628\u0631\u06af\u0634\u062a \u0633\u0631\u0645\u0627\u06cc\u0647<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062e\u0627\u0644\u0635 \u0627\u0631\u0632\u0634 \u0641\u0639\u0644\u06cc<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-53f0dc27\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-ae3958a1\"><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0644\u0627\u0632\u0645 \u062f\u0631 \u062c\u0647\u062a \u0628\u0631\u0622\u0648\u0631\u062f \u0637\u0631\u062d\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u200c\u06af\u0630\u0627\u0631\u06cc<\/span><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-015d4d00\">\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0646 \u0627\u0631\u0632\u0634 \u0632\u0645\u0627\u0646\u06cc \u067e\u0648\u0644 \u0627\u0632 \u0631\u0627\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u0631\u0632\u0634 \u0641\u0639\u0644\u06cc \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u0628\u0648\u062f\u062c\u0647 \u0628\u0646\u062f\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0628\u062f\u06cc\u0646 \u0645\u0646\u0638\u0648\u0631 \u06a9\u0647 \u0622\u06cc\u0627 \u0637\u0631\u062d \u0646\u0627\u0645 \u0628\u0631\u062f\u0647 \u0634\u062f\u0647\u060c \u0628\u0627\u0632\u062f\u0647 \u0645\u0648\u0631\u062f \u0646\u0638\u0631 \u0631\u0627 \u0628\u0647 \u0634\u0631\u06a9\u062a \u0645\u06cc \u200c\u062f\u0647\u062f \u06cc\u0627 \u0646\u0647!<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0634\u062e\u06cc\u0635 \u0645\u06cc\u0632\u0627\u0646 \u062d\u0627\u0635\u0644 \u0627\u0632 \u0633\u0631\u0645\u0627\u06cc\u0647 \u200c\u06af\u0630\u0627\u0631\u06cc \u0648 \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u0648\u0631\u0648\u062f\u06cc \u0645\u0648\u0631\u062f \u0627\u0646\u062a\u0638\u0627\u0631<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-ff9da15a\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-db3666c7\"><span style=\"font-size: 16pt; color: #e0327f;\">\u0646\u0642\u0627\u0637 \u0642\u0648\u062a \u0648 \u0636\u0639\u0641 \u062f\u0648\u0631\u0647 \u0628\u0627\u0632\u06af\u0634\u062a \u0633\u0631\u0645\u0627\u06cc\u0647<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-48d4a9a0\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-cd235847\"><span style=\"font-size: 12pt; color: #e0327f;\">\u0646\u0642\u0627\u0637 \u0642\u0648\u062a<\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0628\u0647 \u0631\u0627\u062d\u062a\u06cc \u0642\u0627\u0628\u0644 \u062f\u0631\u06a9 \u0627\u0633\u062a.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0641\u0633\u06cc\u0631 \u0622\u0646 \u0622\u0633\u0627\u0646 \u062a\u0631 \u0645\u06cc \u0628\u0627\u0634\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u062d\u0627\u0633\u0628\u0647 \u0622\u0646 \u0633\u0627\u062f\u0647 \u062a\u0631 \u0627\u0633\u062a.<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-d4f62b83\"><span style=\"font-size: 12pt; color: #e0327f;\">\u0646\u0642\u0627\u0637 \u0636\u0639\u0641<\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u06cc\u0627\u0631\u060c \u0627\u0631\u0632\u0634 \u0632\u0645\u0627\u0646\u06cc \u067e\u0648\u0644 \u0628\u0647 \u062d\u0633\u0627\u0628 \u0646\u0645\u06cc\u200c\u0622\u06cc\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0628\u0627 \u0627\u06cc\u0646 \u0645\u0639\u06cc\u0627\u0631 \u0646\u0645\u06cc \u062a\u0648\u0627\u0646 \u0633\u0648\u062f \u0622\u0648\u0631\u06cc \u0637\u0631\u062d\u200c\u0647\u0627\u06cc \u0645\u062a\u0641\u0627\u0648\u062a \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0631\u0627 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0646\u0645\u0648\u062f.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-5c4f6ab6\"><span style=\"font-size: 12pt;\">\u0628\u0631\u0627\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0628\u0647\u062a\u0631 \u0628\u062e\u0634 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u06cc\u06a9 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0646\u0627\u0633\u0628 \u0636\u0631\u0648\u0631\u0631\u06cc \u0627\u0633\u062a. \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0642\u0635\u062f \u062e\u0631\u06cc\u062f \u0646\u0631\u0645 \u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646 \u0631\u0627 \u062f\u0627\u0631\u06cc\u062f\u060c\u00a0\u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u06cc \u06a9\u0646\u06cc\u0645 \u0628\u0627 \u062f\u0627\u0646\u0644\u0648\u062f <span style=\"color: #e0327f;\"><a style=\"color: #e0327f;\" href=\"https:\/\/moeinsoft.com\/download-accounting-software\/\" target=\"_blank\" rel=\"noopener\"><strong>\u062f\u0645\u0648\u06cc \u0631\u0627\u06cc\u06af\u0627\u0646<\/strong><\/a><\/span> \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631\u060c \u0628\u0647 \u0645\u062f\u062a \u06cc\u06a9 \u0645\u0627\u0647 \u062a\u0645\u0627\u0645\u06cc \u0627\u0645\u06a9\u0627\u0646\u0627\u062a \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0648 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href=\"https:\/\/moeinsoft.com\/articles\/direct-tax-indirect-tax\/\"><span style=\"font-size: 12pt;\">\u0645\u0639\u0631\u0641\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0648 \u063a\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/a><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-d9e6afec\"><a href=\"https:\/\/moeinsoft.com\/articles\/card-reader-tax-calculation\/\"><span style=\"font-size: 12pt;\">\u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0633\u062a\u06af\u0627\u0647 \u06a9\u0627\u0631\u062a\u062e\u0648\u0627\u0646<\/span><\/a><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-c120c6ad\"><a href=\"https:\/\/moeinsoft.com\/articles\/strategies-for-growing-a-home-based-business\/\"><span style=\"font-size: 12pt;\">\u0631\u0627\u0647\u06a9\u0627\u0631 \u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u0631\u0634\u062f \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 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wd-f589044b\">\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":19803,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,477],"tags":[],"class_list":["post-11583","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-teaching-accounting-principles","category-accounting"],"_links":{"self":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/11583","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/comments?post=11583"}],"version-history":[{"count":1,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/11583\/revisions"}],"predecessor-version":[{"id":34076,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/11583\/revisions\/34076"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/19803"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=11583"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=11583"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=11583"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}