{"id":27326,"date":"2023-10-28T10:12:30","date_gmt":"2023-10-28T06:42:30","guid":{"rendered":"https:\/\/moeinsoft.com\/?p=27326"},"modified":"2023-10-28T10:14:39","modified_gmt":"2023-10-28T06:44:39","slug":"what-is-business-accounting","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/what-is-business-accounting\/","title":{"rendered":"\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0686\u06cc\u0633\u062a \u061f"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644\u06cc\u200c\u062a\u0631\u06cc\u0646 \u0648 \u0636\u0631\u0648\u0631\u06cc\u200c\u062a\u0631\u06cc\u0646 \u0639\u0646\u0627\u0635\u0631 \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0647\u0631 \u0646\u0648\u0639 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0627\u0633\u062a. 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\u062a\u062d\u0644\u06cc\u0644 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc:<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\"> \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0634\u0627\u0645\u0644 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0632\u0645\u0627\u0646\u06cc \u062e\u0627\u0635 (\u0645\u0639\u0645\u0648\u0644\u0627\u064b \u06cc\u06a9 \u0633\u0627\u0644) \u0627\u0633\u062a \u0648 \u062f\u0631 \u0622\u0646 \u062a\u0645\u0627\u0645 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0627\u0632 \u062a\u062d\u0644\u06cc\u0644 \u062a\u0641\u0635\u06cc\u0644\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062a\u0627 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0628\u0647 \u062f\u0633\u062a \u0645\u06cc\u200c\u0622\u06cc\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u062a\u0639\u0627\u062f\u0644 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u062a\u0639\u0627\u062f\u0644 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u062c\u0648\u0627\u0646\u0628 \u0645\u0647\u0645 \u062a\u0639\u0627\u062f\u0644 \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u062f\u0631 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a. \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0634\u0631\u06a9\u062a \u062f\u0631 \u06cc\u06a9 \u0644\u062d\u0638\u0647 \u0632\u0645\u0627\u0646\u06cc \u062e\u0627\u0635 \u0627\u0633\u062a. \u062a\u0639\u0627\u062f\u0644 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u0627\u0633\u062a \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0647\u0645\u06cc\u0634\u0647 \u0628\u0627 \u0645\u062c\u0645\u0648\u0639 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0628\u0631\u0627\u0628\u0631\u06cc \u062f\u0627\u0631\u0646\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u062a\u0623\u062b\u06cc\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u00a0\u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0627 \u0622\u06af\u0627\u0647\u06cc \u0627\u0632 \u062a\u0623\u062b\u06cc\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646 \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0622\u0634\u0646\u0627 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0647\u0645\u06cc \u0645\u0627\u0646\u0646\u062f \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u0627\u0646\u062a\u062e\u0627\u0628 \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u0627\u06cc \u0648 \u062a\u062e\u0635\u06cc\u0635 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062f\u0631\u06a9 \u0635\u062d\u06cc\u062d \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0627\u0631\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e03285;\"><strong>\u06af\u0632\u0627\u0631\u0634\u200c\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc:<\/strong> <\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u06af\u0632\u0627\u0631\u0634\u200c\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u062e\u0634 \u0645\u0647\u0645\u06cc \u0627\u0632 \u062f\u0631\u0633 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0631\u0627 \u0634\u06a9\u0644 \u0645\u06cc\u200c\u062f\u0647\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0631\u062d\u0644\u0647\u060c \u062f\u0627\u0646\u0634\u062c\u0648\u0627\u0646 \u0628\u0627 \u0645\u0641\u0627\u0647\u06cc\u0645 \u06af\u0632\u0627\u0631\u0634\u200c\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0622\u0634\u0646\u0627 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u06a9\u0647 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0636\u0631\u0648\u0631\u06cc \u0647\u0633\u062a\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0633\u0631\u0641\u0635\u0644\u060c \u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u062a\u0648\u062c\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (Accounting Principles):<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\"> \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc\u060c \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627 \u0648 \u0642\u0648\u0627\u0639\u062f \u0645\u0634\u062e\u0635 \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u062a\u0628\u0631 \u0645\u062b\u0644 FASB (Financial Accounting Standards Board) \u0648 IFRS (International Financial Reporting Standards) \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0635\u0648\u0644 \u0628\u0631\u0627\u06cc \u0627\u0646\u062a\u062e\u0627\u0628 \u0648 \u062a\u0639\u06cc\u06cc\u0646 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u062a\u0631\u062a\u06cc\u0628 \u0648 \u0627\u0631\u0627\u0626\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0633\u06cc\u0627\u0631 \u062d\u06cc\u0627\u062a\u06cc \u0647\u0633\u062a\u0646\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u062f\u0642\u06cc\u0642 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0634\u0627\u0645\u0644 \u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0628\u0647 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0645\u0627\u0646\u0646\u062f \u0642\u06cc\u0645\u062a \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 (cost basis) \u06cc\u0627 \u0627\u0631\u0632\u0634 \u0639\u0627\u062f\u0644\u0647 (fair value) \u0648 \u062a\u0639\u06cc\u06cc\u0646 \u0627\u0631\u0632\u0634 \u0635\u062d\u06cc\u062d \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0646\u06cc\u0632 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0642\u0644\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u06cc \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u00a0\u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0627 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0642\u0644\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u06cc \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u062e\u0627\u0644\u0635 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0622\u0634\u0646\u0627 \u0645\u06cc\u200c\u0634\u0648\u06cc\u062f. \u0627\u06cc\u0646 \u0634\u0627\u0645\u0644 \u0646\u062d\u0648\u0647 \u062a\u0641\u06a9\u06cc\u06a9 \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0628\u0647 \u0627\u0642\u0633\u0627\u0645 \u0645\u062e\u062a\u0644\u0641 \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc\u060c \u063a\u06cc\u0631\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc\u060c \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u062a\u062c\u0632\u06cc\u0647 <a class=\"wpil_keyword_link\" title=\"\u0647\u0632\u06cc\u0646\u0647\" href=\"https:\/\/moeinsoft.com\/record-expenses\/\" target=\"_blank\" rel=\"noopener\" data-wpil-keyword-link=\"linked\">\u0647\u0632\u06cc\u0646\u0647<\/a>\u200c\u0647\u0627 \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0645\u0627\u0646\u0646\u062f \u0647\u0632\u06cc\u0646\u0647 \u062a\u0648\u0644\u06cc\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u062a\u0627\u062b\u06cc\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc:<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\"> \u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0647 \u062a\u0623\u062b\u06cc\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0645\u0648\u0631\u062f \u062a\u0648\u062c\u0647 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc\u06cc \u0645\u062b\u0644 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u062a\u0639\u06cc\u06cc\u0646 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u062a\u062e\u0635\u06cc\u0635 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u062a\u0623\u062b\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645\u06cc \u0628\u0631 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u0646\u062a\u06cc\u062c\u0647 \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u200c\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634\u060c \u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u200c\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0645\u062b\u0644 EPS (\u0633\u0648\u062f \u0647\u0631 \u0633\u0647\u0645)\u060c P\/E Ratio (\u0636\u0631\u06cc\u0628 \u0642\u06cc\u0645\u062a \u0628\u0647 \u0633\u0648\u062f) \u0648 ROI (\u0628\u0627\u0632\u06af\u0634\u062a \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc) \u0645\u0639\u0631\u0641\u06cc \u0648 \u062a\u0641\u0633\u06cc\u0631 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0647\u0645\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0627\u0631\u0632\u0634 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e03285;\"><strong>\u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0628\u0648\u062f\u062c\u0647\u200c\u0631\u06cc\u0632\u06cc:<\/strong><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u06af\u0632\u0627\u0631\u0634\u200c\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u062d\u06cc\u0627\u062a\u06cc \u0648 \u062d\u06cc\u0627\u062a\u06cc \u0645\u0648\u0631\u062f \u062a\u0648\u062c\u0647 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0627\u06cc\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0631\u0627 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0628\u0627 \u0645\u0641\u0627\u0647\u06cc\u0645 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u0627\u0637\u0644\u0627\u0639\u200c\u0631\u0633\u0627\u0646\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0622\u0634\u0646\u0627 \u0634\u0648\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0633\u0631\u0641\u0635\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u062e\u0648\u0627\u0647\u06cc\u0645 \u06a9\u0631\u062f:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (Accounting Principles):<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\"> \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0642\u0648\u0627\u0639\u062f \u0648 \u0631\u0647\u0646\u0645\u0648\u062f\u0647\u0627 \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u062a\u0628\u0631 \u0645\u0627\u0646\u0646\u062f FASB \u0648 IFRS \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0635\u0648\u0644 \u0628\u0647 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u06a9\u0647 \u0686\u06af\u0648\u0646\u0647 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0648 \u0635\u0648\u0631\u062a\u200c\u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0627 \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0627\u0626\u0647 \u06a9\u0646\u0646\u062f. \u0645\u0627\u0646\u0646\u062f \u0627\u0635\u0644 \u062a\u0639\u062f\u0627\u062f \u062f\u0648\u06af\u0627\u0646\u0647 (Double-Entry) \u06a9\u0647 \u0628\u0647 \u0647\u0631 \u062a\u0631\u0627\u06a9\u0646\u0634 \u0645\u0627\u0644\u06cc \u062f\u0648 \u0627\u062b\u0631 \u0645\u0639\u06a9\u0648\u0633 \u0627\u062e\u062a\u0635\u0627\u0635 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u062f\u0642\u06cc\u0642 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0627\u0644\u0627\u06cc\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a. \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u062a\u0635\u0645\u06cc\u0645 \u0628\u06af\u06cc\u0631\u0646\u062f \u06a9\u0647 \u0686\u06af\u0648\u0646\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u0631\u0627 \u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u06a9\u0646\u0646\u062f\u061b \u0627\u0632 \u0642\u06cc\u0645\u062a \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06af\u0631\u0641\u062a\u0647 \u062a\u0627 \u0627\u0631\u0632\u0634 \u0639\u0627\u062f\u0644\u0647. \u0647\u0645\u0686\u0646\u06cc\u0646\u060c \u062a\u0639\u06cc\u06cc\u0646 \u0627\u0631\u0632\u0634 \u0635\u062d\u06cc\u062d \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0646\u06cc\u0632 \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0642\u0644\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u06cc \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0645\u0631\u062d\u0644\u0647\u060c \u0628\u0627 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0642\u0644\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u06cc \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u062e\u0627\u0644\u0635 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0622\u0634\u0646\u0627 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0642\u0644\u0627\u0645 \u062f\u0631\u0622\u0645\u062f\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0634\u0627\u0645\u0644 \u062a\u062c\u0632\u06cc\u0647 \u0628\u0647 \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0627\u0631\u0632\u0634\u200c\u0647\u0627\u06cc \u0627\u0636\u0627\u0641\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0631\u0622\u0645\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062f\u0631\u0622\u0645\u062f \u063a\u06cc\u0631\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646\u060c \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0634\u0627\u0645\u0644 \u062a\u0639\u06cc\u06cc\u0646 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0627\u0632 \u062c\u0645\u0644\u0647 \u0647\u0632\u06cc\u0646\u0647 \u062a\u0648\u0644\u06cc\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u062a\u0627\u062b\u06cc\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062a\u0627\u062b\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645\u06cc \u0628\u0631 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f. \u0627\u06cc\u0646 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627 \u0634\u0627\u0645\u0644 \u0627\u0646\u062a\u062e\u0627\u0628 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u0631\u0632\u0634\u06cc\u0627\u0628\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u062a\u0639\u06cc\u06cc\u0646 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0648 \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u062a\u062e\u0635\u06cc\u0635 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0645\u0648\u0627\u0631\u062f \u0628\u0633\u06cc\u0627\u0631\u06cc \u062a\u0627\u062b\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u0646\u062a\u06cc\u062c\u0647 \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u062f\u0627\u0631\u0646\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u200c\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u200c\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0645\u062b\u0644 \u0633\u0648\u062f \u0647\u0631 \u0633\u0647\u0645 (EPS)\u060c \u0636\u0631\u06cc\u0628 \u0642\u06cc\u0645\u062a \u0628\u0647 \u0633\u0648\u062f (P\/E Ratio) \u0648 \u0628\u0627\u0632\u06af\u0634\u062a \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u06cc (ROI) \u0645\u0639\u0631\u0641\u06cc \u0648 \u062a\u0641\u0633\u06cc\u0631 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0639\u06cc\u0627\u0631\u0647\u0627 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0647\u0645\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0627\u0631\u0632\u0634 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e03285;\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f:<\/strong><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a\u060c <a class=\"wpil_keyword_link\" title=\"\u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f\" href=\"https:\/\/moeinsoft.com\/product\/salary-plugin\/\" target=\"_blank\" rel=\"noopener\" data-wpil-keyword-link=\"linked\">\u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f<\/a> \u0645\u0641\u0627\u0647\u06cc\u0645 \u062d\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0628\u0647 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f \u0645\u0633\u0627\u0626\u0644 \u0645\u0627\u0644\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0631\u0627 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0646\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0633\u0631\u0641\u0635\u0644\u060c \u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u062a\u0648\u062c\u0647 \u062e\u0648\u0627\u0647\u06cc\u0645 \u06a9\u0631\u062f:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0648 \u0633\u0648\u062f:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0648 \u0633\u0648\u062f \u06cc\u06a9\u06cc \u0627\u0632 \u0628\u0632\u0631\u06af\u062a\u0631\u06cc\u0646 \u0645\u0646\u0627\u0628\u0639 \u062f\u0631\u0622\u0645\u062f\u06cc \u062f\u0648\u0644\u062a\u200c\u0647\u0627 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0627\u0647\u0645\u06cc\u062a \u0632\u06cc\u0627\u062f\u06cc \u062f\u0627\u0631\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0627 \u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0645\u0627\u0646\u0646\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0634\u062e\u0635\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0633\u0648\u062f \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0622\u0634\u0646\u0627 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646\u060c \u0628\u0647 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u0632\u0646\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f:<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\"> \u0645\u0641\u0647\u0648\u0645 \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u062d\u0642\u0648\u0642 \u0628\u0647 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u062f\u0633\u062a\u0645\u0632\u062f \u0628\u0647 \u06a9\u0627\u0631\u0645\u0646\u062f\u0627\u0646 \u0648 \u06a9\u0627\u0631\u06af\u0631\u0627\u0646 \u0645\u06cc\u200c\u0628\u0627\u0634\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634\u060c \u0628\u0627 \u0645\u0633\u0627\u0626\u0644 \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646\u060c \u0645\u0632\u0627\u06cc\u0627\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062d\u0642\u0648\u0642 \u0648 \u0645\u0633\u0627\u0626\u0644 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648 \u0627\u0646\u0635\u0631\u0627\u0641 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0622\u0634\u0646\u0627 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u062a\u0627\u062b\u06cc\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062d\u0642\u0648\u0642 \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u062a\u0627\u062b\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645\u06cc \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0645\u062a\u0623\u062b\u0631 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u0646\u062a\u062e\u0627\u0628 \u0633\u0627\u062e\u062a\u0627\u0631 \u0645\u0627\u0644\u06cc\u060c \u062a\u062e\u0635\u06cc\u0635 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc\u060c \u0648 \u062a\u0623\u062b\u06cc\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0631\u0634\u062f \u0648 \u062a\u0648\u0633\u0639\u0647 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0627\u0632 \u062c\u0645\u0644\u0647 \u0645\u0633\u0627\u0626\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627:<\/strong> <\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\">\u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0628\u0627\u06cc\u062f \u0627\u0632 \u062a\u0645\u0627\u0645\u06cc \u062a\u062e\u0635\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u062d\u0641\u0638 \u062a\u0637\u0627\u0628\u0642 \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u0634\u0627\u0645\u0644 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0628\u0647 \u0627\u062f\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0628\u0647\u0631\u0647\u200c\u0648\u0631\u06cc \u0627\u0632 \u0627\u0645\u062a\u06cc\u0627\u0632\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062d\u0641\u0638 \u062a\u0637\u0627\u0628\u0642 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a.<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e03285;\"><strong>\u062a\u0623\u062b\u06cc\u0631 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"padding-right: 40px;\"><span style=\"font-size: 12pt;\"> \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u062f\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062a\u0623\u062b\u06cc\u0631 \u0632\u06cc\u0627\u062f\u06cc \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634\u060c \u0628\u0627 \u062a\u0623\u062b\u06cc\u0631 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0627\u0646\u0646\u062f \u062a\u062e\u0641\u06cc\u0641\u200c\u0647\u0627\u060c \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0648 \u0627\u0645\u062a\u06cc\u0627\u0632\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0622\u0634\u0646\u0627 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e03285;\">\u0646\u062a\u06cc\u062c\u0647 \u06af\u06cc\u0631\u06cc<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u062d\u0648\u0632\u0647 \u0645\u0647\u0645 \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u0647\u0645\u06cc\u062a \u0632\u06cc\u0627\u062f\u06cc \u062f\u0627\u0631\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0627 \u0627\u0635\u0648\u0644 \u0627\u0633\u0627\u0633\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0648 \u0645\u0641\u0627\u0647\u06cc\u0645 \u0645\u062a\u0646\u0648\u0639\u06cc \u0645\u0627\u0646\u0646\u062f \u062a\u0639\u0627\u062f\u0644 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u060c \u06af\u0632\u0627\u0631\u0634\u200c\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0622\u0634\u0646\u0627 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0622\u0646\u0647\u0627 \u06cc\u0627\u062f \u0645\u06cc\u200c\u06af\u06cc\u0631\u0646\u062f \u06a9\u0647 \u0686\u06af\u0648\u0646\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0631\u0627 \u062a\u0647\u06cc\u0647 \u06a9\u0631\u062f\u0647\u060c \u062a\u0641\u0633\u06cc\u0631 \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0631\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0624\u062b\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0646\u0647 \u062a\u0646\u0647\u0627 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0648 \u0635\u0627\u062d\u0628\u0627\u0646 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0627 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0631\u0627 \u0646\u0638\u0627\u0631\u062a \u0648 \u0628\u0647\u0628\u0648\u062f \u062f\u0647\u0646\u062f \u0628\u0644\u06a9\u0647 \u0646\u06cc\u0632 \u0628\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u0648 \u0627\u062f\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0628\u0627 \u0645\u0633\u0644\u0637 \u0634\u062f\u0646 \u0628\u0647 \u0645\u0641\u0627\u0647\u06cc\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc\u060c \u0627\u0641\u0631\u0627\u062f \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u062a\u0635\u0645\u06cc\u0645\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0648\u0641\u0642\u200c\u062a\u0631\u06cc \u0628\u06af\u06cc\u0631\u0646\u062f \u0648 \u0628\u0647 \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0648 \u0631\u0634\u062f \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u0646\u062f.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u06a9\u0644\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0646\u0642\u0634 \u0627\u0633\u0627\u0633\u06cc \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0648\u0641\u0642 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0622\u0645\u0648\u0632\u0634 \u062f\u0631 \u0627\u06cc\u0646 \u062d\u0648\u0632\u0647 \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"color: #e0327f; font-size: 16pt;\"><strong>\u0645\u0642\u0627\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637<\/strong><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u06cc\u06a9\u0646\u06cc\u0645 \u0645\u0642\u0627\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0631\u0627 \u0647\u0645 \u0645\u0637\u0627\u0644\u0639\u0647 \u06a9\u0646\u06cc\u062f.<\/span><\/p>\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"26243\" class=\"elementor elementor-26243\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-ee75f73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee75f73\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-305fad8\" data-id=\"305fad8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d20d8d2 elementor-grid-1 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"d20d8d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:&quot;26244&quot;,&quot;columns&quot;:1,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-26244\">.elementor-26244 .elementor-element.elementor-element-dbd0593.elementor-column > .elementor-widget-wrap{justify-content:flex-start;}.elementor-26244 .elementor-element.elementor-element-d409723{text-align:start;width:auto;max-width:auto;}.elementor-26244 .elementor-element.elementor-element-d409723 .elementor-heading-title{font-size:20px;font-weight:600;line-height:30px;color:#E0327F;}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-32444 post-32444 post type-post status-publish format-standard has-post-thumbnail hentry category-teaching-accounting-principles\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/daramadha-ba-maliat-maghatoo\/\">\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062c\u0627\u0645\u0639 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u0628\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0642\u0637\u0648\u0639 | \u0642\u0648\u0627\u0646\u06cc\u0646\u060c \u0645\u0631\u0627\u062d\u0644 \u0648 \u0646\u06a9\u0627\u062a \u0645\u0647\u0645<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-7718 post-7718 post type-post status-publish format-standard has-post-thumbnail hentry category-teaching-accounting-principles category-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/accounting-treasures\/\">\u06af\u0646\u062c\u06cc\u0646\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-28758 post-28758 post type-post status-publish format-standard has-post-thumbnail hentry category-accounting category-teaching-accounting-principles\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/what-is-the-two-way-accounting-system\/\">\u0633\u06cc\u0633\u062a\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648 \u0637\u0631\u0641\u0647 \u0686\u06cc\u0633\u062a\u061f<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-11605 post-11605 post type-post status-publish format-standard has-post-thumbnail hentry category-choosing-accounting-software category-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/buying-the-most-complete-accounting-software\/\">\u062e\u0631\u06cc\u062f \u06a9\u0627\u0645\u0644\u062a\u0631\u06cc\u0646 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-8117 post-8117 post type-post status-publish format-standard has-post-thumbnail hentry category-teaching-accounting-principles category-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/economic-management-accounting-evaluation\/\">\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a 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