{"id":30920,"date":"2024-10-23T12:23:58","date_gmt":"2024-10-23T08:53:58","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=30920"},"modified":"2026-07-09T12:59:06","modified_gmt":"2026-07-09T09:29:06","slug":"what-is-capital-in-accounting","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/what-is-capital-in-accounting\/","title":{"rendered":"\u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f \u0686\u0646\u062f \u0646\u0648\u0639 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0627\u0631\u06cc\u0645\u061f"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"30920\" class=\"elementor elementor-30920\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"wd-negative-gap elementor-element elementor-element-5079934 e-flex e-con-boxed e-con e-parent\" data-id=\"5079934\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f914327 text-right color-scheme-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f914327\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0633\u0631\u0645\u0627\u06cc\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0641\u0627\u0647\u06cc\u0645 \u0627\u0635\u0644\u06cc \u0648 \u067e\u0627\u06cc\u0647\u200c \u0627\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u06cc\u06a9 \u06a9\u0633\u0628\u200c \u0648 \u06a9\u0627\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0645\u0641\u0647\u0648\u0645 \u0628\u0647 \u0634\u0631\u06a9\u062a\u200c \u0647\u0627 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\u0628\u0631\u0627\u06cc \u0631\u0634\u062f \u0648 \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0633\u0628\u200c \u0648 \u06a9\u0627\u0631 \u062e\u0648\u0627\u0647\u06cc\u0645 \u067e\u0631\u062f\u0627\u062e\u062a.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading {\"level\":3} --><\/p>\n<h2 class=\"wp-block-heading\">\u062a\u0639\u0631\u06cc\u0641 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h2>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>\u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0645\u0639\u0646\u06cc \u067e\u0648\u0644 \u0648 \u0645\u0646\u0627\u0628\u0639\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0645\u0627\u0644\u06a9 \u06cc\u0627 \u0645\u0627\u0644\u06a9\u06cc\u0646 \u0628\u0647 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0627\u062e\u062a\u0635\u0627\u0635 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0646\u0627\u0628\u0639 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0634\u0627\u0645\u0644 \u067e\u0648\u0644 \u0646\u0642\u062f\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c \u0647\u0627\u06cc \u0641\u06cc\u0632\u06cc\u06a9\u06cc \u0645\u062b\u0644 \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u0648 \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u060c \u06cc\u0627 \u062d\u062a\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c \u0647\u0627\u06cc \u063a\u06cc\u0631\u0645\u0644\u0645\u0648\u0633 \u0645\u062b\u0644 \u062d\u0642\u0648\u0642 \u0645\u0639\u0646\u0648\u06cc \u0628\u0627\u0634\u0646\u062f. <span style=\"color: #e0327f;\">\u0628\u0647 \u0628\u06cc\u0627\u0646 \u0633\u0627\u062f\u0647\u200c \u062a\u0631\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u0646\u0634\u0627\u0646\u200c \u062f\u0647\u0646\u062f\u0647 \u06a9\u0644 \u0627\u0631\u0632\u0634 \u0645\u0646\u0627\u0628\u0639\u06cc \u0627\u0633\u062a \u06a9\u0647 \u06cc\u06a9 \u06a9\u0633\u0628\u200c \u0648 \u06a9\u0627\u0631 \u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639 \u0648 \u0627\u062f\u0627\u0645\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c \u0647\u0627\u06cc \u062e\u0648\u062f \u062f\u0627\u0631\u062f.<\/span><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading {\"level\":3} --><\/p>\n<h2 class=\"wp-block-heading\">\u0627\u0646\u0648\u0627\u0639 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h2>\n<p><!-- \/wp:heading --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"wd-negative-gap elementor-element elementor-element-d7f0d19 e-flex e-con-boxed e-con e-parent\" data-id=\"d7f0d19\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2fd1ea2 e-con-full e-flex e-con e-child\" data-id=\"2fd1ea2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb2d5cb elementor-widget elementor-widget-image\" data-id=\"eb2d5cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Shareholders-capital.jpg\" class=\"attachment-large size-large wp-image-30922\" alt=\"\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Shareholders-capital.jpg 600w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Shareholders-capital-300x300.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Shareholders-capital-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e9981c e-con-full e-flex e-con e-child\" data-id=\"1e9981c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df1b8c3 text-right color-scheme-inherit elementor-widget elementor-widget-text-editor\" data-id=\"df1b8c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u0633\u0631\u0645\u0627\u06cc\u0647 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 (\u0633\u0631\u0645\u0627\u06cc\u0647 \u0645\u0627\u0644\u06a9\u06cc\u0646) : <\/strong>\u0627\u06cc\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0634\u0627\u0645\u0644 \u067e\u0648\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646 \u06cc\u0627 \u0645\u0627\u0644\u06a9\u06cc\u0646 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u0648\u0644\u06cc\u0647 \u0628\u0647 \u0634\u0631\u06a9\u062a \u0648\u0627\u0631\u062f \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0632\u0645\u0627\u0646\u06cc \u06a9\u0647 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u062a\u0623\u0633\u06cc\u0633 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0645\u0624\u0633\u0633\u06cc\u0646 \u067e\u0648\u0644\u06cc \u0628\u0647\u200c \u0639\u0646\u0648\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u0648\u0644\u06cc\u0647 \u0628\u0647 \u0634\u0631\u06a9\u062a <span style=\"color: #333300;\">\u062a\u0632\u0631\u06cc\u0642 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u06a9\u0647 <span style=\"color: #e0327f;\">\u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/span><\/p>\n<p><span style=\"color: #e0327f;\"><!-- \/wp:paragraph --><!-- wp:list --><\/span><\/p>\n<ul class=\"wp-block-list\">\n<li style=\"list-style-type: none;\">\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li><strong><span style=\"color: #e0327f;\">\u0645\u062b\u0627\u0644 :<\/span><\/strong> \u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u06cc\u06a9 \u0641\u0631\u062f \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u062f \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0645\u0648\u0627\u062f \u063a\u0630\u0627\u06cc\u06cc \u0631\u0627\u0647\u200c\u0627\u0646\u062f\u0627\u0632\u06cc \u06a9\u0646\u062f. \u0627\u0648 100 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u0648\u0644\u06cc\u0647 \u0628\u0647 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u062e\u062a\u0635\u0627\u0635 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0645\u0627\u0644\u06a9 \u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0628\u0647 \u06a9\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><!-- \/wp:list-item --><\/p>\n<p><!-- \/wp:list --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"wd-negative-gap elementor-element elementor-element-0244e50 e-flex e-con-boxed e-con e-parent\" data-id=\"0244e50\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a9254f3 e-con-full e-flex e-con e-child\" data-id=\"a9254f3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50ac764 text-right color-scheme-inherit elementor-widget elementor-widget-text-editor\" data-id=\"50ac764\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p><p><strong>\u0633\u0631\u0645\u0627\u06cc\u0647 \u0642\u0631\u0636\u06cc :<\/strong> \u0633\u0631\u0645\u0627\u06cc\u0647 \u0642\u0631\u0636\u06cc \u0628\u0647 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc\u200c \u0627\u06cc \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0648\u0627\u0645 \u06cc\u0627 \u0628\u062f\u0647\u06cc \u0628\u0647 \u062f\u0633\u062a \u0645\u06cc\u200c\u0622\u06cc\u062f. \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0631\u0634\u062f \u0648 \u062a\u0648\u0633\u0639\u0647 \u06a9\u0633\u0628\u200c \u0648 \u06a9\u0627\u0631 \u06a9\u0645\u06a9 \u06a9\u0646\u062f\u060c \u0627\u0645\u0627 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647\u0631\u0647 \u062f\u0627\u0631\u062f \u06a9\u0647 <span style=\"color: #e0327f;\">\u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0628\u062f\u0647\u06cc \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0634\u0631\u06a9\u062a \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/p><p><!-- \/wp:paragraph --> <!-- wp:list --><\/p><ul class=\"wp-block-list\"><li style=\"list-style-type: none;\"><ul class=\"wp-block-list\"><!-- wp:list-item --><li><strong><span style=\"color: #e0327f;\">\u0645\u062b\u0627\u0644 :<\/span><\/strong> \u0634\u0631\u06a9\u062a \u0627\u0644\u0641 \u062a\u0635\u0645\u06cc\u0645 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f \u0628\u0631\u0627\u06cc \u062a\u0648\u0633\u0639\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u062e\u0648\u062f 300 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0648\u0627\u0645 \u0628\u06af\u06cc\u0631\u062f. \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0642\u0631\u0636\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0628\u0647 \u0634\u0631\u06a9\u062a \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u062c\u062f\u06cc\u062f \u0628\u062e\u0631\u062f \u0648 \u0628\u0627\u0632\u0627\u0631 \u062e\u0648\u062f \u0631\u0627 \u06af\u0633\u062a\u0631\u0634 \u062f\u0647\u062f.<\/li><\/ul><\/li><\/ul><p><!-- \/wp:list-item --><\/p><p><!-- \/wp:list --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f25bb0 e-con-full e-flex e-con e-child\" data-id=\"2f25bb0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0dc2df7 elementor-widget elementor-widget-image\" data-id=\"0dc2df7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Receive-a-loan.jpg\" class=\"attachment-large size-large wp-image-30923\" alt=\"\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Receive-a-loan.jpg 600w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Receive-a-loan-300x300.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Receive-a-loan-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"wd-negative-gap elementor-element elementor-element-dc43525 e-flex e-con-boxed e-con e-parent\" data-id=\"dc43525\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-667ecbb e-con-full e-flex e-con e-child\" data-id=\"667ecbb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed514fb elementor-widget elementor-widget-image\" data-id=\"ed514fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Earned-profit.jpg\" class=\"attachment-large size-large wp-image-30924\" alt=\"\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Earned-profit.jpg 600w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Earned-profit-300x300.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Earned-profit-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f0d8f69 e-con-full e-flex e-con e-child\" data-id=\"f0d8f69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4141cf text-right color-scheme-inherit elementor-widget elementor-widget-text-editor\" data-id=\"c4141cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p><p><strong>\u0633\u0631\u0645\u0627\u06cc\u0647 \u0646\u06af\u0647\u200c \u062f\u0627\u0634\u062a\u0647 \u0634\u062f\u0647 :<\/strong> \u0627\u06cc\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0634\u0627\u0645\u0644 \u0633\u0648\u062f \u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647\u200c \u062c\u0627\u06cc \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc\u0627\u0646 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646\u060c \u062f\u0631 \u0634\u0631\u06a9\u062a \u0646\u06af\u0647\u200c \u062f\u0627\u0634\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u062a\u0627 \u0628\u0631\u0627\u06cc \u067e\u0631\u0648\u0698\u0647\u200c \u0647\u0627\u06cc \u062c\u062f\u06cc\u062f \u06cc\u0627 \u062a\u0648\u0633\u0639\u0647 \u06a9\u0633\u0628\u200c \u0648 \u06a9\u0627\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u0648\u062f. \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0628\u0647 \u0631\u0634\u062f \u067e\u0627\u06cc\u062f\u0627\u0631 \u0634\u0631\u06a9\u062a \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p><p><!-- \/wp:paragraph --> <!-- wp:list --><\/p><ul class=\"wp-block-list\"><li style=\"list-style-type: none;\"><ul class=\"wp-block-list\"><!-- wp:list-item --><li><strong><span style=\"color: #e0327f;\">\u0645\u062b\u0627\u0644 :<\/span><\/strong> \u0634\u0631\u06a9\u062a \u0628 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u0645\u0627\u0644\u06cc 50 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0633\u0648\u062f \u0628\u0647\u200c\u062f\u0633\u062a \u0645\u06cc\u200c\u0622\u0648\u0631\u062f \u0648 \u062a\u0635\u0645\u06cc\u0645 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0631\u0627 \u0628\u0647\u200c\u062c\u0627\u06cc \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc\u0627\u0646 \u0633\u0647\u0627\u0645\u062f\u0627\u0631\u0627\u0646\u060c \u0628\u0631\u0627\u06cc \u062a\u0648\u0633\u0639\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u062e\u0648\u062f \u0646\u06af\u0647 \u062f\u0627\u0631\u062f. \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0646\u06af\u0647\u200c\u062f\u0627\u0634\u062a\u0647 \u0634\u062f\u0647 \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f.<\/li><\/ul><\/li><\/ul><p><!-- \/wp:list-item --><\/p><p><!-- \/wp:list --><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"wd-negative-gap elementor-element elementor-element-56a67cd e-flex e-con-boxed e-con e-parent\" data-id=\"56a67cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9c3eb3 text-right color-scheme-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d9c3eb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u0639\u06cc\u0646 \u0633\u0627\u0641\u062a \u0628\u0631\u0627\u06cc \u0645\u0637\u0627\u0644\u0639\u0647 : <a href=\"https:\/\/moeinsoft.com\/articles\/what-is-a-tax-return\/\">\u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0686\u06cc\u0633\u062a\u061f \u0686\u06af\u0648\u0646\u0647 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062b\u0628\u062a \u06a9\u0646\u06cc\u0645\u061f<\/a><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:spacer {\"height\":\"37px\"} --><\/p>\n<div aria-hidden=\"true\">\u00a0<\/div>\n<p><!-- \/wp:spacer --><!-- wp:heading {\"level\":3} --><\/p>\n<h2>\u0646\u0642\u0634 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h2>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>\u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u062f\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u062f\u0627\u0631\u062f. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u0627\u0648\u0644\u06cc\u0647 \u0646\u0634\u0627\u0646\u200c \u062f\u0647\u0646\u062f\u0647 \u062a\u0639\u0647\u062f \u0645\u0627\u0644\u06a9\u06cc\u0646 \u0628\u0647 \u06a9\u0633\u0628\u200c \u0648 \u06a9\u0627\u0631 \u0627\u0633\u062a \u0648 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f \u062a\u062c\u0647\u06cc\u0632\u0627\u062a\u060c \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646\u060c \u0648 \u062a\u0648\u0633\u0639\u0647 \u0632\u06cc\u0631\u0633\u0627\u062e\u062a\u200c \u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u0648\u062f.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph --><\/p>\n<p>\u0647\u0645\u0686\u0646\u06cc\u0646\u060c \u0645\u06cc\u0632\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0646\u06af\u0647\u200c \u062f\u0627\u0634\u062a\u0647 \u0634\u062f\u0647 \u0646\u0634\u0627\u0646\u200c \u062f\u0647\u0646\u062f\u0647 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u200c \u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a \u0634\u0631\u06a9\u062a \u0628\u0631\u0627\u06cc \u0631\u0634\u062f \u0627\u0633\u062a.<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:heading {\"level\":3} --><\/p>\n<h2>\u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 <a href=\"https:\/\/www.investopedia.com\/terms\/b\/balancesheet.asp\" target=\"_blank\" rel=\"noopener\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/a><\/h2>\n<p><!-- \/wp:heading --><!-- wp:paragraph --><\/p>\n<p>\u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u0628\u0647\u200c \u0639\u0646\u0648\u0627\u0646 \u0628\u062e\u0634\u06cc \u0627\u0632 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645 \u0646\u0645\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<span style=\"color: #e0327f;\"> \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u06cc\u06a9 \u06af\u0632\u0627\u0631\u0634 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u062f\u0631 \u06cc\u06a9 \u0644\u062d\u0638\u0647 \u062e\u0627\u0635 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647 \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0646\u0627\u0628\u0639 \u0627\u0635\u0644\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0622\u0646 \u0630\u06a9\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f.<\/span><\/p>\n<p><!-- \/wp:paragraph --><!-- wp:list --><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul><!-- wp:list-item -->\n<li>\u0628\u0631\u0627\u06cc 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