{"id":27343,"date":"2023-10-31T10:36:03","date_gmt":"2023-10-31T07:06:03","guid":{"rendered":"https:\/\/moeinsoft.com\/?p=27343"},"modified":"2023-10-31T10:36:03","modified_gmt":"2023-10-31T07:06:03","slug":"what-is-reserve-accounting","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/what-is-reserve-accounting\/","title":{"rendered":"\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0686\u06cc\u0633\u062a\u061f"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0641\u0627\u0647\u06cc\u0645 \u0627\u0633\u0627\u0633\u06cc \u0648 \u062d\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062d\u0648\u0632\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0623\u0645\u06cc\u0646 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style=\"color: #e0327f;\"><strong>\u0627\u0631\u062a\u0642\u0627\u0621 \u062e\u062f\u0645\u0627\u062a \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646:<\/strong><\/span> \u0645\u062f\u06cc\u0631\u06cc\u062a \u062f\u0642\u06cc\u0642 \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u062e\u0648\u062f \u062e\u062f\u0645\u0627\u062a \u0628\u0647\u062a\u0631\u06cc \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u0646\u062f. \u0628\u0627 \u062f\u0627\u0634\u062a\u0646 \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0627\u0646\u062f\u0627\u0632\u0647 \u06a9\u0627\u0641\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0628\u0647 \u0645\u0648\u0642\u0639 \u062a\u0642\u0627\u0636\u0627\u06cc \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0631\u0627 \u062a\u0623\u0645\u06cc\u0646 \u06a9\u0631\u062f \u0648 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\u0645\u062f\u0627\u0648\u0645 \u0631\u0635\u062f \u06a9\u0646\u0646\u062f \u0648 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0646\u0627\u06af\u0647\u0627\u0646\u06cc \u062f\u0631 \u0642\u06cc\u0645\u062a\u200c\u0647\u0627 \u0648 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0628\u0627\u0632\u0627\u0631 \u0631\u0627 \u06a9\u0627\u0647\u0634 \u062f\u0647\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0632\u0645\u0627\u0646:<\/strong> <\/span>\u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0639\u0646\u0627\u0635\u0631 \u0645\u0647\u0645 \u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u062a\u0623\u062b\u06cc\u0631 \u0645\u06cc\u200c\u06af\u0630\u0627\u0631\u0646\u062f. \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u0633\u0627\u0632\u0645\u0627\u0646 \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0648\u0627\u062f \u0631\u0627 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u0646\u062f \u0648 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0628\u0647\u06cc\u0646\u0647\u200c\u062a\u0631\u06cc \u0628\u06af\u06cc\u0631\u0646\u062f.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">\u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u06cc\u06a9 \u0627\u0628\u0632\u0627\u0631 \u062d\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0644\u0627\u0632\u0645 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0648 \u062a\u0627\u06a9\u062a\u06cc\u06a9\u06cc \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u0647\u062f\u0641\u200c\u0647\u0627 \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0641\u0639\u0644\u06cc \u0628\u06af\u06cc\u0631\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0627\u0646\u0648\u0627\u0639 \u0630\u062e\u0627\u06cc\u0631:<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0645\u0648\u0627\u062f \u0648 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc\u06cc \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u062f \u06a9\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u062f\u0631 \u0627\u0646\u0628\u0627\u0631 \u06cc\u0627 \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0648\u0644\u06cc\u062f \u062e\u0648\u062f \u0646\u06af\u0647\u200c\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641\u06cc \u0627\u0632 \u0630\u062e\u0627\u06cc\u0631 \u0648 \u0645\u0648\u0627\u062f \u0645\u0648\u062c\u0648\u062f \u062f\u0631 \u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u0639\u0628\u0627\u0631\u062a\u200c\u0627\u0646\u062f \u0627\u0632:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0645\u0648\u0627\u062f \u062e\u0627\u0645 (Raw Materials)<\/strong>:<\/span> \u0645\u0648\u0627\u062f \u062e\u0627\u0645 \u0645\u0648\u0627\u062f \u0627\u0648\u0644\u06cc\u0647\u200c\u0627\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0648\u0644\u06cc\u062f \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0646\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0648\u0627\u062f \u0639\u0645\u0648\u0645\u0627\u064b \u0627\u0632 \u062a\u0627\u0645\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u062a\u0623\u0645\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u062a\u0627 \u0632\u0645\u0627\u0646\u06cc \u06a9\u0647 \u0628\u0647 \u0645\u0631\u062d\u0644\u0647 \u062a\u0628\u062f\u06cc\u0644 \u0628\u0647 \u0645\u062d\u0635\u0648\u0644 \u0646\u0647\u0627\u06cc\u06cc \u0646\u0631\u0633\u0646\u062f \u062f\u0631 \u0627\u0646\u0628\u0627\u0631 \u0646\u06af\u0647\u200c\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0645\u0648\u0627\u062f \u06a9\u0645\u06a9\u06cc (Supplies)<\/strong>:<\/span> \u0645\u0648\u0627\u062f \u06a9\u0645\u06a9\u06cc \u0639\u0628\u0627\u0631\u062a\u0646\u062f \u0627\u0632 \u0627\u0642\u0644\u0627\u0645\u06cc \u06a9\u0647 \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0648\u0644\u06cc\u062f \u0648 \u0645\u0648\u0646\u062a\u0627\u0698 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0628\u0647 \u0635\u0648\u0631\u062a \u063a\u06cc\u0631\u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0648\u0627\u062f \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0628\u0631\u0627\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0648\u0644\u06cc\u062f \u0627\u0632 \u062c\u0645\u0644\u0647 \u0631\u0648\u063a\u0646\u200c\u0647\u0627\u06cc \u0645\u0634\u062d\u0635\u0647\u200c\u062f\u0647\u06cc\u060c \u0645\u0647\u0646\u062f\u0633\u06cc \u0648 \u0645\u0635\u0627\u0644\u062d \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u06cc \u0634\u0627\u0645\u0644 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u06a9\u0627\u0631\u0622\u0645\u062f\u06cc\u200c\u0647\u0627 (Work-in-Progress &#8211; WIP)<\/strong>:<\/span> \u06a9\u0627\u0631\u0622\u0645\u062f\u06cc\u200c\u0647\u0627 \u0628\u0647 \u0645\u062d\u0635\u0648\u0644\u0627\u062a\u06cc \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u062f\u0631 \u062d\u0627\u0644 \u062a\u0648\u0644\u06cc\u062f \u0647\u0633\u062a\u0646\u062f \u0648 \u0628\u0647 \u0645\u0631\u062d\u0644\u0647 \u0646\u0647\u0627\u06cc\u06cc \u0646\u0631\u0633\u06cc\u062f\u0647\u200c\u0627\u0646\u062f. \u0627\u06cc\u0646 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631 \u0645\u06cc\u0627\u0646\u0647 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0648\u0644\u06cc\u062f \u0628\u0647 \u0645\u0631\u0648\u0631 \u0632\u0645\u0627\u0646 \u0627\u0631\u0632\u0634\u200c\u0622\u0641\u0631\u06cc\u0646\u06cc \u06a9\u0646\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc (Finished Goods)<\/strong>:<\/span> \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc\u060c \u0645\u062d\u0635\u0648\u0644\u0627\u062a\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0628\u0647 \u067e\u0627\u06cc\u0627\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0648\u0644\u06cc\u062f \u0631\u0633\u06cc\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0622\u0645\u0627\u062f\u0647 \u0647\u0633\u062a\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0646\u0648\u0627\u0639 \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0631\u0627\u06cc \u062a\u0623\u0645\u06cc\u0646 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0628\u0647 \u0641\u0631\u0648\u0634 \u0645\u06cc\u200c\u0631\u0633\u0646\u062f.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0647\u0631 \u06cc\u06a9 \u0627\u0632 \u0627\u06cc\u0646 \u0627\u0646\u0648\u0627\u0639 \u0630\u062e\u06cc\u0631\u0647\u200c\u0647\u0627 \u062f\u0627\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062e\u0627\u0635 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062c\u0632\u0626\u06cc \u0627\u0632 <a class=\"wpil_keyword_link\" href=\"https:\/\/moeinsoft.com\/\" target=\"_blank\"  rel=\"noopener\" title=\"\u0633\u06cc\u0633\u062a\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" data-wpil-keyword-link=\"linked\">\u0633\u06cc\u0633\u062a\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0633\u062a\u0646\u062f. \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u06cc\u0646\u0647 \u0627\u06cc\u0646 \u0630\u062e\u0627\u06cc\u0631 \u0648 \u062a\u0637\u0627\u0628\u0642 \u062f\u0631\u0633\u062a \u0622\u0646\u0647\u0627 \u0628\u0627 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f \u0648 \u062a\u0623\u0645\u06cc\u0646\u060c \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a \u062a\u0627 \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f \u06a9\u0647 \u0645\u0646\u0627\u0628\u0639 \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0628\u0647\u062a\u0631\u06cc\u0646 \u0634\u06a9\u0644 \u0645\u0645\u06a9\u0646 \u0645\u062f\u06cc\u0631\u06cc\u062a \u06a9\u0646\u0646\u062f \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647\u0628\u0648\u062f \u0628\u062e\u0634\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0630\u062e\u0627\u06cc\u0631:<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0628\u0631\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0645\u0648\u062c\u0648\u062f \u062f\u0631 \u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646\u060c \u0627\u0632 \u0686\u0646\u062f \u0631\u0648\u0634 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u062e\u062a\u0644\u0641 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0631\u0648\u0634\u200c\u0647\u0627 \u0628\u0647 \u062a\u0639\u06cc\u06cc\u0646 \u0627\u0631\u0632\u0634 \u0630\u062e\u0627\u06cc\u0631 \u0648 \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u062a\u0639\u06cc\u06cc\u0646 <a class=\"wpil_keyword_link\" href=\"https:\/\/moeinsoft.com\/record-expenses\/\" target=\"_blank\"  rel=\"noopener\" title=\"\u0647\u0632\u06cc\u0646\u0647\" data-wpil-keyword-link=\"linked\">\u0647\u0632\u06cc\u0646\u0647<\/a> \u06a9\u0627\u0644\u0627\u0647\u0627 \u06cc\u0627 \u062e\u062f\u0645\u0627\u062a \u0628\u0631\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0645\u062a\u062f\u0627\u0648\u0644 \u0634\u0627\u0645\u0644:<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>FIFO (First-In, First-Out)<\/strong>:<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0631\u0648\u0634\u060c \u0641\u0631\u0636 \u0628\u0631 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0645\u0648\u0627\u062f \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0628\u0647 \u0627\u0646\u0628\u0627\u0631 \u06cc\u0627 \u0645\u0648\u0627\u062f \u062a\u0648\u0644\u06cc\u062f\u06cc \u0627\u0628\u062a\u062f\u0627 \u0645\u0635\u0631\u0641 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0631\u0648\u0634 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u0627\u0633\u062a \u06a9\u0647 \u0645\u0648\u0627\u062f\u06cc \u06a9\u0647 \u0627\u0628\u062a\u062f\u0627 \u0648\u0627\u0631\u062f \u0634\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u0627\u0628\u062a\u062f\u0627 \u0645\u0635\u0631\u0641 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u0627\u0631\u0632\u0634 \u0622\u0646\u0647\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">FIFO \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0627\u0639\u062b \u0627\u06cc\u062c\u0627\u062f \u0627\u0631\u0632\u0634\u06cc \u0628\u0627\u0644\u0627\u062a\u0631 \u0628\u0631\u0627\u06cc \u0646\u062e\u0633\u062a\u06cc\u0646 \u0645\u0648\u0627\u062f \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>LIFO (Last-In, First-Out)<\/strong>:<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0631\u0648\u0634\u060c \u0641\u0631\u0636 \u0628\u0631 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0622\u062e\u0631\u06cc\u0646 \u0645\u0648\u0627\u062f \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0628\u0647 \u0627\u0646\u0628\u0627\u0631 \u06cc\u0627 \u0645\u0648\u0627\u062f \u062a\u0648\u0644\u06cc\u062f\u06cc \u0627\u0628\u062a\u062f\u0627 \u0645\u0635\u0631\u0641 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0631\u0648\u0634 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u0627\u0633\u062a \u06a9\u0647 \u0622\u062e\u0631\u06cc\u0646 \u0645\u0648\u0627\u062f\u06cc \u06a9\u0647 \u0648\u0627\u0631\u062f \u0634\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u0627\u0628\u062a\u062f\u0627 \u0645\u0635\u0631\u0641 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u0627\u0631\u0632\u0634 \u0622\u0646\u0647\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">LIFO \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0627\u0639\u062b \u0627\u06cc\u062c\u0627\u062f \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0628\u0627\u0644\u0627\u062a\u0631 \u0628\u0631\u0627\u06cc \u0645\u0648\u0627\u062f \u0622\u062e\u0631\u06cc\u0646 \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0645\u062a\u0648\u0633\u0637 \u0648\u0632\u0646\u06cc (Weighted Average)<\/strong>:<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0631\u0648\u0634\u060c \u0647\u0632\u06cc\u0646\u0647 \u0645\u06cc\u0627\u0646\u06af\u06cc\u0646 \u0648\u0627\u062d\u062f\u06cc \u0627\u0632 \u062a\u0645\u0627\u0645 \u0645\u0648\u0627\u062f \u0645\u0648\u062c\u0648\u062f \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0648\u0627\u062f \u0645\u0635\u0631\u0641\u06cc \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0631\u0648\u0634 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u0627\u0633\u062a \u06a9\u0647 \u0627\u0631\u0632\u0634 \u0645\u0648\u0627\u062f \u0628\u0647 \u062a\u0646\u0627\u0633\u0628 \u0645\u0642\u062f\u0627\u0631 \u0622\u0646\u0647\u0627 \u062a\u0627 \u062a\u0627\u0631\u06cc\u062e \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0631\u0648\u0634 \u0645\u062a\u0648\u0633\u0637 \u0648\u0632\u0646\u06cc \u0628\u0647 \u0639\u0645\u0648\u0645\u0627\u064b \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0631\u0648\u0634 \u0645\u0639\u062a\u062f\u0644 \u0628\u0631\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0627\u0631\u0632\u0634 \u0639\u0627\u062f\u0644\u0647 (Fair Value)<\/strong>:<\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0631\u0648\u0634\u060c \u0645\u0648\u0627\u062f \u062f\u0631 \u0630\u062e\u0627\u06cc\u0631 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u0631\u0632\u0634 \u0628\u0627\u0632\u0627\u0631 \u06cc\u0627 \u0642\u06cc\u0645\u062a\u200c\u0647\u0627\u06cc \u0641\u0639\u0644\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0631\u0648\u0634 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631 \u0645\u0648\u0627\u0631\u062f\u06cc \u06a9\u0647 \u0628\u0627\u0632\u0627\u0631 \u0645\u0648\u0627\u062f \u062f\u0627\u0631\u0627\u06cc \u0646\u0648\u0633\u0627\u0646\u0627\u062a \u0634\u062f\u06cc\u062f\u06cc \u0627\u0633\u062a\u060c \u0645\u0646\u0627\u0633\u0628 \u0628\u0627\u0634\u062f.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0648\u06cc\u0698\u0647 \u0648 \u062e\u0627\u0635 \u0635\u0646\u0627\u06cc\u0639:<\/strong><\/span>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u0628\u0631\u062e\u06cc \u0635\u0646\u0627\u06cc\u0639 \u062e\u0627\u0635 \u0648 \u0645\u0648\u0627\u0631\u062f \u062e\u0627\u0635 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0632 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u062e\u0627\u0635 \u0648 \u0648\u06cc\u0698\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u0630\u062e\u0627\u06cc\u0631 \u062e\u0648\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f. \u0645\u062b\u0644\u0627\u064b\u060c \u062f\u0631 \u0635\u0646\u0639\u062a \u0645\u0648\u0627\u062f \u063a\u0630\u0627\u06cc\u06cc\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0631\u0648\u0634 FIFO \u0628\u0631\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0645\u0646\u0627\u0633\u0628 \u0628\u0627\u0634\u062f.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0627\u0646\u062a\u062e\u0627\u0628 \u0631\u0648\u0634 \u0645\u0646\u0627\u0633\u0628 \u0628\u0631\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0635 \u0628\u0647 \u0647\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u060c \u0646\u0648\u0639 \u0635\u0646\u0639\u062a\u060c \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0628\u0627\u0632\u0627\u0631 \u0628\u0633\u062a\u06af\u06cc \u062f\u0627\u0631\u062f. \u0647\u0631 \u0631\u0648\u0634 \u0627\u0632 \u0645\u0632\u0627\u06cc\u0627 \u0648 \u0645\u0639\u0627\u06cc\u0628 \u062e\u0648\u062f \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a \u0648 \u062a\u0623\u062b\u06cc\u0631 \u0632\u06cc\u0627\u062f\u06cc \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0648 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06cc\u200c\u06af\u0630\u0627\u0631\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0645\u0641\u0647\u0648\u0645 \u0648 \u0627\u0647\u0645\u06cc\u062a \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc:<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc (Finished Goods) \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0645\u062d\u0635\u0648\u0644\u0627\u062a\u06cc \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u0646\u062f \u06a9\u0647 \u0628\u0647 \u067e\u0627\u06cc\u0627\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0648\u0644\u06cc\u062f \u0631\u0633\u06cc\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u0622\u0645\u0627\u062f\u0647 \u0628\u0647 \u0641\u0631\u0648\u0634 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0647\u0633\u062a\u0646\u062f. \u0627\u06cc\u0646 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u0627\u0646\u062a\u0638\u0627\u0631 \u0641\u0631\u0648\u0634 \u0648 \u0627\u0631\u0633\u0627\u0644 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u062f\u0631 \u0627\u0646\u0628\u0627\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0645\u0641\u0647\u0648\u0645 \u0648 \u0627\u0647\u0645\u06cc\u062a \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0634\u0631\u062d \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0645\u0641\u0647\u0648\u0645 \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc<\/strong>:<\/span><\/h3>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc \u0634\u0627\u0645\u0644 \u0645\u062d\u0635\u0648\u0644\u0627\u062a\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0628\u0647 \u067e\u0627\u06cc\u0627\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0648\u0644\u06cc\u062f \u0648 \u0641\u0631\u0622\u06cc\u0646\u062f \u062a\u0628\u062f\u06cc\u0644 \u0628\u0647 \u0645\u062d\u0635\u0648\u0644 \u0646\u0647\u0627\u06cc\u06cc \u0631\u0633\u06cc\u062f\u0647\u200c\u0627\u0646\u062f. \u0627\u06cc\u0646 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062f\u0631 \u0648\u0636\u0639\u06cc\u062a \u0622\u0645\u0627\u062f\u0647\u200c \u0628\u0647 \u0641\u0631\u0648\u0634 \u0642\u0631\u0627\u0631 \u062f\u0627\u0631\u0646\u062f \u0648 \u0645\u0646\u062a\u0638\u0631 \u0641\u0631\u0648\u0634 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0647\u0633\u062a\u0646\u062f. \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0634\u0627\u0645\u0644 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0627 \u0627\u0631\u0632\u0634\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0628\u0627\u0634\u0646\u062f \u0648 \u062f\u0631 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u062f\u0641\u062a\u0631 \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0627\u0647\u0645\u06cc\u062a \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc<\/strong>:<\/span><\/h3>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0623\u0645\u06cc\u0646 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646<\/strong>:<\/span> \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f \u062a\u0627 \u0633\u0641\u0627\u0631\u0634\u0627\u062a \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0631\u0627 \u0628\u0647 \u0645\u0648\u0642\u0639 \u062a\u0623\u0645\u06cc\u0646 \u06a9\u0646\u0646\u062f. \u0627\u06af\u0631 \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc \u0628\u0647 \u0645\u0642\u062f\u0627\u0631 \u06a9\u0627\u0641\u06cc \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u0627\u0634\u0646\u062f\u060c \u0627\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0645\u0648\u0642\u0639 \u0628\u0647 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 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\u0630\u062e\u0627\u06cc\u0631&#8221; \u0646\u06cc\u0632 \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u0632 \u0627\u06cc\u0646 \u0631\u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u06cc \u0646\u0647\u0627\u06cc\u06cc \u0648 \u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u06a9\u0645\u06a9 \u06a9\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc<\/strong>:<\/span> 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\u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u0648 \u0627\u0647\u0645\u06cc\u062a \u0622\u0646\u0647\u0627 \u062f\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0646\u0628\u0627\u06cc\u062f \u0646\u0627\u062f\u06cc\u062f\u0647 \u06af\u0631\u0641\u062a\u0647 \u0634\u0648\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0645\u062f\u06cc\u0631\u06cc\u062a \u0630\u062e\u0627\u06cc\u0631 \u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0622\u0646\u0647\u0627:<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0645\u062f\u06cc\u0631\u06cc\u062a \u0630\u062e\u0627\u06cc\u0631 \u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0645\u0639\u0646\u0627\u064a \u0645\u062f\u064a\u0631\u064a\u062a \u0645\u0648\u062b\u0631 \u0645\u0648\u0627\u062f\u060c \u0645\u0648\u0627\u062f \u062e\u0627\u0645\u060c \u0645\u0648\u0627\u062f \u0643\u0645\u0643\u064a\u060c \u0648 \u0645\u0648\u062c\u0648\u062f\u064a\u200c\u0647\u0627\u064a \u0646\u0647\u0627\u064a\u064a \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0633\u062a \u062a\u0627 \u0647\u0632\u064a\u0646\u0647\u200c\u0647\u0627\u064a \u0646\u06af\u0647\u062f\u0627\u0631\u064a \u0643\u0645\u062a\u0631\u064a \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f \u0648 \u0628\u0647\u064a\u0646\u0647\u200c\u062a\u0631 \u0627\u0632 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u064a \u0648 \u0641\u064a\u0632\u064a\u0643\u064a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u0648\u062f. \u0627\u06cc\u0646 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a \u0632\u06cc\u0631\u0627 \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627 \u0646\u0642\u0634 \u0627\u0633\u0627\u0633\u06cc \u062f\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0633\u0648\u062f\u0622\u0648\u0631\u06cc\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u0648 \u06a9\u06cc\u0641\u06cc\u062a \u062e\u062f\u0645\u0627\u062a \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u062f\u0627\u0631\u0646\u062f. \u062f\u0631 \u0632\u06cc\u0631 \u0628\u0647 \u0628\u0631\u062e\u06cc \u0627\u0635\u0648\u0644 \u0648 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0630\u062e\u0627\u06cc\u0631 \u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0627\u0634\u0627\u0631\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0646\u06cc\u0627\u0632\u0647\u0627 \u0648 \u062a\u0642\u0627\u0636\u0627<\/strong>:<\/span> \u0627\u0648\u0644\u06cc\u0646 \u06af\u0627\u0645 \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0630\u062e\u06cc\u0631\u0647\u200c\u0647\u0627\u060c \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062f\u0642\u06cc\u0642 \u0646\u06cc\u0627\u0632\u0647\u0627 \u0648 \u062a\u0642\u0627\u0636\u0627 \u0628\u0631\u0627\u06cc \u0645\u0648\u0627\u062f \u0648 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0627\u0633\u062a. \u0627\u06cc\u0646 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0628\u0631 \u0627\u0633\u0627\u0633 \u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0641\u0631\u0648\u0634\u060c \u0631\u0648\u0646\u062f \u0628\u0627\u0632\u0627\u0631\u060c \u0648 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0645\u062f\u06cc\u0631\u06cc\u062a \u0633\u0637\u062d \u0627\u06cc\u0645\u0646\u06cc<\/strong>:<\/span> \u0633\u0637\u062d \u0627\u06cc\u0645\u0646\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0645\u06cc\u0632\u0627\u0646\u06cc \u0627\u0632 \u0645\u0648\u0627\u062f \u0627\u0634\u0627\u0631\u0647 \u062f\u0627\u0631\u062f \u06a9\u0647 \u062f\u0631 \u0627\u0646\u0628\u0627\u0631 \u0646\u06af\u0647\u200c\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0627 \u0628\u0631 \u0637\u0628\u0642 \u0646\u06cc\u0627\u0632 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0628\u0647 \u0622\u0646\u0647\u0627 \u062f\u0633\u062a\u0631\u0633\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f. \u0633\u0637\u062d \u0627\u06cc\u0645\u0646\u06cc \u0628\u0627\u06cc\u062f \u0628\u0647 \u06af\u0648\u0646\u0647\u200c\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0634\u0648\u062f \u06a9\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0628\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u062e\u062f\u0645\u0627\u062a \u0628\u0647 \u0645\u0648\u0642\u0639 \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f \u0648 \u062f\u0631 \u0639\u06cc\u0646 \u062d\u0627\u0644 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0631\u0627 \u06a9\u0645\u06cc\u0646\u0647 \u06a9\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc<\/strong>:<\/span> \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627 \u0648 \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0648\u062c\u0648\u062f\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0645\u062f\u06cc\u0631\u06cc\u062a \u0630\u062e\u0627\u06cc\u0631 \u06a9\u0645\u06a9 \u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u060c \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062a\u0642\u0627\u0636\u0627\u060c \u0648 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0630\u062e\u0627\u06cc\u0631<\/strong>:<\/span> \u0627\u0646\u062a\u062e\u0627\u0628 \u0631\u0648\u0634 \u0645\u0646\u0627\u0633\u0628 \u0628\u0631\u0627\u06cc \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u062f\u0631 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0645\u062b\u0644\u0627\u064b\u060c \u0627\u0646\u062a\u062e\u0627\u0628 \u0628\u06cc\u0646 FIFO \u0648 LIFO \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062a\u0623\u062b\u06cc\u0631 \u0628\u0632\u0631\u06af\u06cc \u0628\u0631 \u0627\u0631\u0632\u0634 \u0630\u062e\u0627\u06cc\u0631 \u0648 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u06a9\u0627\u0647\u0634 \u0647\u062f\u0631 \u0631\u0641\u062a\u0646 \u0645\u0648\u0627\u062f<\/strong>:<\/span> \u0647\u062f\u0631 \u0631\u0641\u062a\u0646 \u0645\u0648\u0627\u062f \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0634\u06a9\u0644\u0627\u062a \u0627\u0633\u0627\u0633\u06cc \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0630\u062e\u0627\u06cc\u0631 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0627\u06cc\u062f \u0627\u0632 \u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0647\u062f\u0631\u0631\u0641\u062a\u0646 \u0645\u0648\u0627\u062f \u0648 \u0628\u0647\u0631\u0647\u200c\u0648\u0631\u06cc \u0628\u0647\u0631\u0647\u200c\u0628\u0631\u062f\u0627\u0631\u06cc \u0634\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0645\u062f\u06cc\u0631\u06cc\u062a \u0632\u0646\u062c\u06cc\u0631\u0647 \u062a\u0623\u0645\u06cc\u0646<\/strong>:<\/span> \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0628\u06cc\u0646 \u062a\u062f\u0627\u0631\u06a9 \u0648 \u062a\u0648\u0632\u06cc\u0639 \u0630\u062e\u0627\u06cc\u0631 \u062f\u0631 \u0632\u0646\u062c\u06cc\u0631\u0647 \u062a\u0623\u0645\u06cc\u0646 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a. \u0627\u0631\u062a\u0628\u0627\u0637 \u0645\u0624\u062b\u0631 \u0628\u0627 \u062a\u0623\u0645\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0648 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u062a\u0637\u0627\u0628\u0642 \u0632\u0645\u0627\u0646\u06cc \u0648 \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0645\u062f\u06cc\u0631\u06cc\u062a \u0630\u062e\u0627\u06cc\u0631 \u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0622\u0646\u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0631\u0627 \u06a9\u0627\u0647\u0634 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc\u060c \u0628\u0647 \u0627\u0632\u0627\u06cc \u0647\u0631 \u062f\u0633\u062a\u0647 \u0645\u0648\u0627\u062f\u060c \u0628\u0627\u06cc\u062f \u062a\u0639\u0627\u062f\u0644\u06cc \u0645\u06cc\u0627\u0646 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0648\u0627\u062f \u0628\u0647 \u0645\u0648\u0642\u0639 \u0648 \u062d\u0641\u0638 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0627\u06cc\u062c\u0627\u062f \u0634\u0648\u062f \u062a\u0627 \u0639\u0645\u0644\u06a9\u0631\u062f \u0628\u0647\u06cc\u0646\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\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 \u0630\u062e\u0627\u06cc\u0631 \u0646\u0642\u0634 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645\u06cc \u062f\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u06cc\u0646\u0647 \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0627\u0631\u062a\u0642\u0627\u0621 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc\u060c \u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u0648 \u062a\u0623\u0645\u06cc\u0646 \u0628\u0647 \u0645\u0648\u0642\u0639 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u06cc\u06a9 \u0646\u062a\u06cc\u062c\u0647\u200c\u06af\u06cc\u0631\u06cc \u06a9\u0644\u06cc \u0627\u0631\u0627\u0626\u0647 \u062f\u0627\u062f:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631\u060c \u0627\u0632 \u062a\u0623\u0633\u06cc\u0633 \u062f\u0642\u06cc\u0642 \u0627\u0631\u0632\u0634 \u0645\u0648\u0627\u062f \u062a\u0627 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u06cc\u0646\u0647 \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627\u060c \u0627\u0628\u0632\u0627\u0631\u06cc \u0628\u0633\u06cc\u0627\u0631 \u062d\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646 \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0627\u0633\u062a. \u0628\u0647 \u0648\u0633\u06cc\u0644\u0647 \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f\u060c \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0647 \u062a\u0648\u0627\u0632\u0646 \u0645\u0646\u0627\u0633\u0628\u06cc \u0628\u06cc\u0646 \u062a\u0623\u0645\u06cc\u0646 \u0645\u0648\u0627\u062f \u0628\u0647 \u0645\u0648\u0642\u0639 \u0648 \u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u062f\u0633\u062a \u067e\u06cc\u062f\u0627 \u06a9\u0646\u0646\u062f. \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0628\u0647\u062a\u0631 \u062f\u0631 \u0645\u0648\u0631\u062f \u062a\u062f\u0627\u0631\u06a9 \u0645\u0648\u0627\u062f\u060c \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f\u060c \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0627\u0631\u062a\u0628\u0627\u0637\u06cc \u062f\u0627\u0631\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646\u060c \u062a\u0648\u062c\u0647 \u0628\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0630\u062e\u0627\u06cc\u0631 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0639\u0646\u0627\u0635\u0631 \u06a9\u0644\u0627\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u0628\u0633\u06cc\u0627\u0631 \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a \u062a\u0627 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0648 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u06a9\u0645\u06a9 \u06a9\u0646\u062f.<\/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<p><span style=\"font-size: 12pt;\">\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-27208 post-27208 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\/what-is-the-break-even-point-in-accounting\/\">\u0646\u0642\u0637\u0647 \u0633\u0631 \u0628\u0647 \u0633\u0631 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \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-31902 post-31902 post type-post status-publish format-standard has-post-thumbnail hentry category-training-to-start-a-business\" 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\/list-of-manufacturing-jobs\/\">\u0644\u06cc\u0633\u062a \u0645\u0634\u0627\u063a\u0644 \u062a\u0648\u0644\u06cc\u062f\u06cc 20 \u062a\u0627 \u0634\u063a\u0644 \u0632\u0648\u062f \u0628\u0627\u0632\u062f\u0647 \u0648 \u0633\u0627\u062f\u0647 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646<\/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-11203 post-11203 post type-post status-publish format-standard has-post-thumbnail hentry category-accounting category-education\" 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\/invoice-issuance\/\">\u0622\u0645\u0648\u0632\u0634 \u0635\u062f\u0648\u0631 \u067e\u06cc\u0634 \u0641\u0627\u06a9\u062a\u0648\u0631 \u062f\u0631 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646<\/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-32098 post-32098 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\/malieat-gharardad-peymankari-shakhs-haghighi\/\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0642\u0631\u0627\u0631\u062f\u0627\u062f \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0634\u062e\u0635 \u062d\u0642\u06cc\u0642\u06cc + \u0646\u06a9\u0627\u062a \u0628\u06cc\u0645\u0647 \u0648 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c \u0647\u0627<\/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-31877 post-31877 post type-post status-publish format-standard has-post-thumbnail hentry category-training-to-start-a-business\" 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\/pos-machine-tax-exempt-businesses\/\">\u0645\u0634\u0627\u063a\u0644 \u0645\u0639\u0627\u0641 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0627\u0631\u062a\u062e\u0648\u0627\u0646 \u062f\u0631 \u0633\u0627\u0644 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