{"id":30976,"date":"2024-10-29T13:17:28","date_gmt":"2024-10-29T09:47:28","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=30976"},"modified":"2026-09-20T13:11:39","modified_gmt":"2026-09-20T09:41:39","slug":"current-ratio-in-accounting","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/current-ratio-in-accounting\/","title":{"rendered":"\u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u0686\u06cc\u0633\u062a\u061f + \u0641\u0631\u0645\u0648\u0644 \u0648 \u062a\u062d\u0644\u06cc\u0644"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u0648 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u062f\u0648 \u0646\u0633\u0628\u062a \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u0627\u0646\u062f\u061b \u06cc\u0639\u0646\u06cc \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u0646\u062f 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class=\"wp-block-paragraph\">\u0627\u06af\u0631 \u0641\u0642\u0637 \u0641\u0631\u0645\u0648\u0644 \u0631\u0627 \u0645\u06cc \u062e\u0648\u0627\u0647\u06cc\u062f\u060c \u067e\u0627\u0633\u062e \u06a9\u0648\u062a\u0627\u0647 \u0627\u06cc\u0646 \u0627\u0633\u062a:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-default has-background is-layout-flow wp-block-quote-is-layout-flow\" style=\"background-color:#e8eaf6\">\n<p class=\"wp-block-paragraph\"><strong>\u0641\u0631\u0645\u0648\u0644 \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc:<\/strong> \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u062a\u0642\u0633\u06cc\u0645 \u0628\u0631 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0641\u0631\u0645\u0648\u0644 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc:<\/strong> \u062d\u0627\u0635\u0644 \u06a9\u0633\u0631 \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627 \u0648 \u067e\u06cc\u0634 \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0627 \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc\u060c \u062a\u0642\u0633\u06cc\u0645 \u0628\u0631 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u062a\u0648\u0636\u06cc\u062d \u0645\u06cc \u062f\u0647\u06cc\u0645 \u0647\u0631 \u0639\u062f\u062f \u0686\u0647 \u0645\u0639\u0646\u0627\u06cc\u06cc \u062f\u0627\u0631\u062f\u060c \u0686\u0647 \u0627\u0642\u0644\u0627\u0645\u06cc \u0628\u0627\u06cc\u062f \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0642\u0631\u0627\u0631 \u0628\u06af\u06cc\u0631\u0646\u062f \u0648 \u0686\u0631\u0627 \u0646\u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u0631\u0627\u06cc \u0647\u0645\u0647 \u0634\u0631\u06a9\u062a \u0647\u0627 \u06cc\u06a9 \u0639\u062f\u062f \u062b\u0627\u0628\u062a \u0631\u0627 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style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0628\u0647 \u0627\u0632\u0627\u06cc \u0647\u0631 \u06cc\u06a9 \u062a\u0648\u0645\u0627\u0646 \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc\u060c \u0686\u0646\u062f \u062a\u0648\u0645\u0627\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u0627\u0631\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f<\/mark>. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u06f1\u066b\u06f5 \u06cc\u0639\u0646\u06cc \u0634\u0631\u06a9\u062a \u062f\u0631 \u062a\u0627\u0631\u06cc\u062e \u06af\u0632\u0627\u0631\u0634 \u0628\u0647 \u0627\u0632\u0627\u06cc \u0647\u0631 \u06cc\u06a9 \u062a\u0648\u0645\u0627\u0646 \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc\u060c \u06f1\u066b\u06f5 \u062a\u0648\u0645\u0627\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u0627\u0631\u06cc \u062f\u0627\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 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\u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u062a\u0633\u0648\u06cc\u0647 \u0645\u06cc \u0634\u0648\u0646\u062f<\/td><td>\u067e\u06cc\u0634 \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0627 \u0648 \u0633\u0627\u06cc\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0641\u0631\u0645\u0648\u0644 \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0641\u0631\u0645\u0648\u0644 \u0632\u06cc\u0631 \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f:<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized img-center\"><img decoding=\"async\" width=\"600\" height=\"176\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Current-ratio-in-accounting.jpg\" alt=\"\u0641\u0631\u0645\u0648\u0644 \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" class=\"wp-image-30977\" style=\"width:348px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Current-ratio-in-accounting.jpg 600w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Current-ratio-in-accounting-300x88.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0627\u062d\u062f \u0627\u06cc\u0646 \u0646\u0633\u0628\u062a \u00ab\u0645\u0631\u062a\u0628\u0647\u00bb \u0627\u0633\u062a\u060c \u0646\u0647 \u062f\u0631\u0635\u062f. \u0627\u06af\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u0627\u0631\u06cc \u06f5\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0648 \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc \u06f2\u06f5\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0627\u0634\u062f:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc = \u06f5\u06f0\u06f0 \u062a\u0642\u0633\u06cc\u0645 \u0628\u0631 \u06f2\u06f5\u06f0 = \u06f2<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u06cc\u0639\u0646\u06cc \u0645\u0628\u0644\u063a \u062f\u0641\u062a\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u062f\u0648 \u0628\u0631\u0627\u0628\u0631 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0627\u0633\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u0686\u06cc\u0633\u062a\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u06a9\u0647 \u0628\u0627 \u0646\u0627\u0645 \u0647\u0627\u06cc \u0646\u0633\u0628\u062a \u0633\u0631\u06cc\u0639 \u0648 Acid-test ratio \u0646\u06cc\u0632 \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc \u0634\u0648\u062f\u060c \u0622\u0632\u0645\u0648\u0646 \u0633\u062e\u062a \u06af\u06cc\u0631\u0627\u0646\u0647 \u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u0646\u0633\u0628\u062a : <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627 \u062d\u0630\u0641 \u0645\u06cc \u0634\u0648\u062f\u061b \u0686\u0648\u0646 \u0641\u0631\u0648\u0634 \u0622\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0632\u0645\u0627\u0646 \u0628\u0631 \u0628\u0627\u0634\u062f \u06cc\u0627 \u0628\u0627 \u062a\u062e\u0641\u06cc\u0641 \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u062f. <\/li>\n\n\n\n<li>\u067e\u06cc\u0634 \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0627 \u0646\u06cc\u0632 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062d\u0630\u0641 \u0645\u06cc \u0634\u0648\u0646\u062f\u060c \u0632\u06cc\u0631\u0627 \u0628\u0631\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc \u0642\u0627\u0628\u0644 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u06cc\u0633\u062a\u0646\u062f.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u0633\u0631\u06cc\u0639 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0634\u0627\u0645\u0644 <mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0648\u062c\u0647 \u0646\u0642\u062f<\/mark>\u060c <mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0645\u0639\u0627\u062f\u0644 \u0648\u062c\u0647 \u0646\u0642\u062f<\/mark>\u060c <mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0642\u0627\u0628\u0644 \u0645\u0639\u0627\u0645\u0644\u0647<\/mark><mark style=\"background-color:#ffffff\" class=\"has-inline-color\"> \u0648 <\/mark><mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0642\u0627\u0628\u0644 \u0648\u0635\u0648\u0644<\/mark> \u0627\u0633\u062a. \u06a9\u06cc\u0641\u06cc\u062a \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0645\u0647\u0645 \u0627\u0633\u062a\u061b \u0637\u0644\u0628\u06cc \u06a9\u0647 \u0627\u062d\u062a\u0645\u0627\u0644 \u0648\u0635\u0648\u0644 \u0622\u0646 \u067e\u0627\u06cc\u06cc\u0646 \u0628\u0627\u0634\u062f\u060c \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u0648\u0627\u0642\u0639\u06cc \u0627\u06cc\u062c\u0627\u062f \u0646\u0645\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0641\u0631\u0645\u0648\u0644 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u0631\u0645\u0648\u0644 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc \u0628\u0647 \u0634\u0631\u062d \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized img-center\"><img decoding=\"async\" width=\"708\" height=\"176\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Instant-ratio-in-accounting.jpg\" alt=\"\u0641\u0631\u0645\u0648\u0644 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" class=\"wp-image-30978\" style=\"width:348px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Instant-ratio-in-accounting.jpg 708w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Instant-ratio-in-accounting-300x75.jpg 300w\" sizes=\"(max-width: 708px) 100vw, 708px\" \/><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0641\u0631\u0645\u0648\u0644 \u062f\u0648\u0645 :<\/strong>  \u0648\u062c\u0647 \u0646\u0642\u062f \u0648 \u0645\u0639\u0627\u062f\u0644 \u0622\u0646 + \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0647\u0627\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0646\u0642\u062f\u0634\u0648\u0646\u062f\u0647 + \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0642\u0627\u0628\u0644 \u0648\u0635\u0648\u0644\u060c \u062a\u0642\u0633\u06cc\u0645 \u0628\u0631 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644 :<\/strong> \u0627\u06af\u0631 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u062f\u0627\u0631\u0627\u06cc \u06f4\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u0627\u0631\u06cc\u060c \u06f1\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627 \u0648 \u06f2\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc \u0628\u0627\u0634\u062f\u060c \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u0622\u0646 \u0628\u0631\u0627\u0628\u0631 \u0628\u0627 \u06f1.\u06f5 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f. \u0627\u06cc\u0646 \u0646\u0633\u0628\u062a \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0634\u0631\u06a9\u062a \u0628\u0647 \u0627\u0632\u0627\u06cc \u0647\u0631 \u06cc\u06a9 \u062a\u0648\u0645\u0627\u0646 \u0628\u062f\u0647\u06cc\u060c \u06f1.\u06f5 \u062a\u0648\u0645\u0627\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0633\u0631\u06cc\u0639\u200c \u0627\u0644\u0646\u0642\u062f \u062f\u0627\u0631\u062f \u06a9\u0647 \u0645\u06cc\u200c \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0633\u0631\u0639\u062a \u0628\u0631\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u062a\u0639\u0647\u062f\u0627\u062a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0648 \u0631\u0648\u0634 \u0632\u0645\u0627\u0646\u06cc \u0628\u0647 \u0646\u062a\u06cc\u062c\u0647 \u0646\u0632\u062f\u06cc\u06a9 \u0645\u06cc \u0631\u0633\u0646\u062f \u06a9\u0647 \u0627\u0642\u0644\u0627\u0645 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062f\u0631\u0633\u062a \u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u0634\u062f\u0647 \u0628\u0627\u0634\u0646\u062f \u0648 \u0633\u0627\u06cc\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc\u0650 \u063a\u06cc\u0631\u0633\u0631\u06cc\u0639 \u0646\u06cc\u0632 \u0627\u0632 \u0635\u0648\u0631\u062a \u06a9\u0633\u0631 \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u062b\u0627\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u0648 \u0622\u0646\u06cc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0628\u0647 \u0634\u06a9\u0644 \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-white-color has-text-color has-background has-link-color has-fixed-layout\" style=\"background-color:#2145e6\"><tbody><tr><td><strong><strong><strong>\u0642\u0644\u0645<\/strong><\/strong><\/strong><\/td><td><strong><strong><strong>\u0645\u0628\u0644\u063a \u0628\u0647 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/strong><\/strong><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0648\u062c\u0647 \u0646\u0642\u062f \u0648 \u0628\u0627\u0646\u06a9<\/td><td>100<\/td><\/tr><tr><td>\u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc \u0642\u0627\u0628\u0644 \u0648\u0635\u0648\u0644<\/td><td>150<\/td><\/tr><tr><td>\u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a<\/td><td>50<\/td><\/tr><tr><td>\u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627<\/td><td>180<\/td><\/tr><tr><td>\u067e\u06cc\u0634 \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0627<\/td><td>20<\/td><\/tr><tr><td>\u062c\u0645\u0639 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc<\/td><td>500<\/td><\/tr><tr><td>\u062c\u0645\u0639 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc<\/td><td>250<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc = \u06f5\u06f0\u06f0 \u062a\u0642\u0633\u06cc\u0645 \u0628\u0631 \u06f2\u06f5\u06f0 = \u06f2<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0646\u0633\u0628\u062a \u0622\u0646\u06cc = (\u06f5\u06f0\u06f0 _ \u06f1\u06f8\u06f0 _ \u06f2\u06f0) \u062a\u0642\u0633\u06cc\u0645 \u0628\u0631 \u06f2\u06f5\u06f0 = \u06f1\u066b\u06f2<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u06cc\u0627 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u06cc\u0686 \u06a9\u062f\u0627\u0645 \u0628\u0647 \u062a\u0646\u0647\u0627\u06cc\u06cc \u0628\u0647\u062a\u0631 \u0646\u06cc\u0633\u062a. \u0627\u06cc\u0646 \u062f\u0648 \u0646\u0633\u0628\u062a \u062f\u0648 \u0633\u0624\u0627\u0644 \u0645\u062a\u0641\u0627\u0648\u062a \u0631\u0627 \u067e\u0627\u0633\u062e \u0645\u06cc \u062f\u0647\u0646\u062f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc:<\/strong> \u0622\u06cc\u0627 \u06a9\u0644 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0631\u0627 \u067e\u0648\u0634\u0634 \u062f\u0647\u062f\u061f<\/li>\n\n\n\n<li><strong>\u0646\u0633\u0628\u062a \u0622\u0646\u06cc: <\/strong>\u0622\u06cc\u0627 \u0628\u062f\u0648\u0646 \u0641\u0631\u0648\u0634 \u0645\u0648\u062c\u0648\u062f\u06cc \u0648 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u067e\u06cc\u0634 \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0631\u0627 \u067e\u0648\u0634\u0634 \u062f\u0627\u062f\u061f<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-5ab2e355\">\u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u062f\u0631\u0633\u062a\u060c \u0647\u0631 \u062f\u0648 \u0646\u0633\u0628\u062a \u0631\u0627 \u062f\u0631 \u0686\u0646\u062f \u062f\u0648\u0631\u0647 \u0645\u062a\u0648\u0627\u0644\u06cc \u0648 \u062f\u0631 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627 \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u0647\u0645 \u0635\u0646\u0639\u062a \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u062d\u062f\u0648\u062f\u06cc\u062a \u0647\u0627\u06cc \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u0648 \u0622\u0646\u06cc<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0647\u0631 \u062f\u0648 \u0646\u0633\u0628\u062a \u0628\u0631\u0627\u0633\u0627\u0633 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u06cc\u06a9 \u062a\u0627\u0631\u06cc\u062e \u0645\u0634\u062e\u0635 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc \u0634\u0648\u0646\u062f \u0648 \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f \u0631\u0648\u0632\u0647\u0627\u06cc \u0628\u0639\u062f \u0631\u0627 \u0646\u0634\u0627\u0646 \u0646\u0645\u06cc \u062f\u0647\u0646\u062f.<\/li>\n\n\n\n<li>\u0627\u0631\u0632\u0634 \u062f\u0641\u062a\u0631\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u06cc\u0627 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0627 \u0645\u0628\u0644\u063a \u0642\u0627\u0628\u0644 \u062a\u0628\u062f\u06cc\u0644 \u0628\u0647 \u0646\u0642\u062f \u062a\u0641\u0627\u0648\u062a \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/li>\n\n\n\n<li>\u0641\u0639\u0627\u0644\u06cc\u062a \u0641\u0635\u0644\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0646\u0633\u0628\u062a \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0631\u0627 \u0628\u0647\u062a\u0631 \u06cc\u0627 \u0628\u062f\u062a\u0631 \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0639\u0645\u0648\u0644 \u0646\u0634\u0627\u0646 \u062f\u0647\u062f.<\/li>\n\n\n\n<li>\u062a\u0633\u0648\u06cc\u0647 \u0645\u0648\u0642\u062a \u0628\u062f\u0647\u06cc \u06cc\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0648\u062c\u0647 \u0646\u0642\u062f \u0646\u0632\u062f\u06cc\u06a9 \u062a\u0627\u0631\u06cc\u062e \u06af\u0632\u0627\u0631\u0634 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0638\u0627\u0647\u0631 \u0646\u0633\u0628\u062a \u0631\u0627 \u062a\u063a\u06cc\u06cc\u0631 \u062f\u0647\u062f.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u067e\u06cc\u062f\u0627 \u06a9\u0631\u062f\u0646 \u0627\u0631\u0642\u0627\u0645 \u0627\u06cc\u0646 \u0645\u062d\u0627\u0633\u0628\u0627\u062a\u060c \u0628\u0627 \u0633\u0627\u062e\u062a\u0627\u0631 \u00ab<a href=\"https:\/\/moeinsoft.com\/articles\/what-is-balance-sheet\/\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a>\u00bb \u0622\u0634\u0646\u0627 \u0634\u0648\u06cc\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0686\u0637\u0648\u0631 \u0646\u0633\u0628\u062a \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0631\u0627 \u0628\u0647\u062a\u0631 \u06a9\u0646\u06cc\u0645\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">1\ufe0f\u20e3\u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0633\u0631\u0631\u0633\u06cc\u062f\u0634\u062f\u0647 \u0631\u0627 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0641\u0631\u0648\u0634 \u0627\u0639\u062a\u0628\u0627\u0631\u06cc \u0631\u0627 \u0628\u0627\u0632\u0628\u06cc\u0646\u06cc \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2\ufe0f\u20e3 \u0645\u0648\u062c\u0648\u062f\u06cc \u0631\u0627\u06a9\u062f \u0648 \u06a9\u0645 \u06af\u0631\u062f\u0634 \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3\ufe0f\u20e3 \u0633\u0631\u0631\u0633\u06cc\u062f \u062f\u0631\u06cc\u0627\u0641\u062a \u0647\u0627 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0627 \u0631\u0627 \u062f\u0631 \u06af\u0632\u0627\u0631\u0634 \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f \u06a9\u0646\u0627\u0631 \u0647\u0645 \u0642\u0631\u0627\u0631 \u062f\u0647\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4\ufe0f\u20e3 \u062f\u0631 \u0635\u0648\u0631\u062a \u0627\u0645\u06a9\u0627\u0646\u060c \u0632\u0645\u0627\u0646 \u0628\u0646\u062f\u06cc \u0628\u062f\u0647\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0631\u0627 \u0628\u0627 \u0686\u0631\u062e\u0647 \u0648\u0635\u0648\u0644 \u0648\u062c\u0647 \u0647\u0645\u0627\u0647\u0646\u06af \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5\ufe0f\u20e3 \u0646\u0633\u0628\u062a \u0647\u0627 \u0631\u0627 \u0645\u0627\u0647\u0627\u0646\u0647 \u06cc\u0627 \u0641\u0635\u0644\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0628\u0627 \u062f\u0648\u0631\u0647 \u0645\u0634\u0627\u0628\u0647 \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062b\u0628\u062a \u0645\u0646\u0638\u0645 \u062f\u0631\u06cc\u0627\u0641\u062a\u060c \u067e\u0631\u062f\u0627\u062e\u062a\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u0648 \u0645\u0637\u0627\u0644\u0628\u0627\u062a\u060c \u067e\u06cc\u0634 \u0646\u06cc\u0627\u0632 \u0645\u062d\u0627\u0633\u0628\u0647 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627\u0633\u062a. \u0628\u0631\u0627\u06cc \u0628\u0631\u0631\u0633\u06cc \u0627\u0645\u06a9\u0627\u0646\u0627\u062a \u06af\u0632\u0627\u0631\u0634 \u06af\u06cc\u0631\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u00ab<a href=\"https:\/\/moeinsoft.com\/\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0645\u0639\u06cc\u0646\u00bb \u0631\u0627 \u0628\u0628\u06cc\u0646\u06cc\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u0627\u0632 \u062a\u0642\u0633\u06cc\u0645 \u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u0627\u0631\u06cc \u0628\u0631 \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc \u0628\u0647 \u062f\u0633\u062a \u0645\u06cc \u0622\u06cc\u062f. \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u060c \u067e\u06cc\u0634 \u067e\u0631\u062f\u0627\u062e\u062a \u0647\u0627 \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0642\u0644\u0627\u0645 \u063a\u06cc\u0631\u0633\u0631\u06cc\u0639 \u0631\u0627 \u06a9\u0646\u0627\u0631 \u0645\u06cc \u06af\u0630\u0627\u0631\u062f \u0648 \u0646\u06af\u0627\u0647 \u0645\u062d\u0627\u0641\u0638\u0647 \u06a9\u0627\u0631\u0627\u0646\u0647 \u062a\u0631\u06cc \u0628\u0647 \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u062f\u0627\u0631\u062f. \u0628\u0631\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645 \u06af\u06cc\u0631\u06cc\u060c \u0639\u062f\u062f \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u06a9\u0627\u0641\u06cc \u0646\u06cc\u0633\u062a\u061b \u06a9\u06cc\u0641\u06cc\u062a \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u060c \u0632\u0645\u0627\u0646 \u0633\u0631\u0631\u0633\u06cc\u062f \u0628\u062f\u0647\u06cc \u0647\u0627\u060c \u0631\u0648\u0646\u062f \u0686\u0646\u062f \u062f\u0648\u0631\u0647 \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0635\u0646\u0639\u062a \u0631\u0627 \u0646\u06cc\u0632 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0633\u0624\u0627\u0644\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1789897094228\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0646\u0633\u0628\u062a \u0633\u0631\u06cc\u0639 \u0647\u0645\u0627\u0646 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u0627\u0633\u062a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0628\u0644\u0647. \u0646\u0633\u0628\u062a \u0633\u0631\u06cc\u0639\u060c \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u0648 Acid-test ratio \u0646\u0627\u0645 \u0647\u0627\u06cc \u0631\u0627\u06cc\u062c \u06cc\u06a9 \u0634\u0627\u062e\u0635 \u0627\u0646\u062f \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u0633\u0631\u06cc\u0639 \u0631\u0627 \u0628\u0627 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u0645\u06cc \u06a9\u0646\u062f.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1789897235561\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u062f\u0627\u0631\u0627\u06cc\u06cc \u0622\u0646\u06cc \u0686\u06cc\u0633\u062a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u062f\u0627\u0631\u0627\u06cc\u06cc \u0622\u0646\u06cc \u0639\u0646\u0648\u0627\u0646 \u0631\u0633\u0645\u06cc \u06cc\u06a9 \u0633\u0631\u0641\u0635\u0644 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0646\u06cc\u0633\u062a. \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0645\u0646\u0638\u0648\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0633\u0631\u06cc\u0639 \u0627\u0633\u062a\u061b \u06cc\u0639\u0646\u06cc \u0648\u062c\u0647 \u0646\u0642\u062f\u060c \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0646\u0642\u062f\u0634\u0648\u0646\u062f\u0647 \u0648 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0642\u0627\u0628\u0644 \u0648\u0635\u0648\u0644 \u06a9\u0647 \u0633\u0631\u06cc\u0639 \u062a\u0631 \u0627\u0632 \u0645\u0648\u062c\u0648\u062f\u06cc \u0628\u0647 \u0646\u0642\u062f \u062a\u0628\u062f\u06cc\u0644 \u0645\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1789897243822\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u0631\u0627 \u0627\u0632 \u06a9\u062f\u0627\u0645 \u0635\u0648\u0631\u062a \u0645\u0627\u0644\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u06cc\u0645\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0627\u0631\u0642\u0627\u0645 \u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u0627\u0631\u06cc \u0648 \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc \u0627\u0632 \u0635\u0648\u0631\u062a \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u06cc\u0627 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u06cc\u06a9 \u062a\u0627\u0631\u06cc\u062e \u0645\u0634\u062e\u0635 \u0628\u0631\u062f\u0627\u0634\u062a\u0647 \u0645\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0646\u0627\u0628\u0639 \u0628\u0631\u0631\u0633\u06cc<\/strong><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-228f7ef4\"><a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-1-presentation-of-financial-statements\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f IAS 1\u061b \u0645\u0639\u06cc\u0627\u0631 \u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc<\/a><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-8641ae6f\"><a href=\"https:\/\/corporatefinanceinstitute.com\/resources\/accounting\/current-ratio-vs-quick-ratio\/\" target=\"_blank\" rel=\"noopener\">\u0645\u0642\u0627\u06cc\u0633\u0647 \u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u0648 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u0648 \u0641\u0631\u0645\u0648\u0644 \u0647\u0627<\/a><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-63515946\"><a href=\"https:\/\/audit.org.ir\/\" target=\"_blank\" rel=\"noopener\">\u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062c\u0645\u0647\u0648\u0631\u06cc \u0627\u0633\u0644\u0627\u0645\u06cc \u0627\u06cc\u0631\u0627\u0646<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0646\u0633\u0628\u062a \u062c\u0627\u0631\u06cc \u0648 \u0646\u0633\u0628\u062a \u0622\u0646\u06cc \u062f\u0648 \u0646\u0633\u0628\u062a \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc \u0627\u0646\u062f\u061b \u06cc\u0639\u0646\u06cc \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u0646\u062f \u06cc\u06a9 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062a\u0627 \u0686\u0647 \u0627\u0646\u062f\u0627\u0632\u0647<\/p>\n","protected":false},"author":3080,"featured_media":31012,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-30976","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-teaching-accounting-principles"],"_links":{"self":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/30976","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/users\/3080"}],"replies":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/comments?post=30976"}],"version-history":[{"count":10,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/30976\/revisions"}],"predecessor-version":[{"id":34450,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/30976\/revisions\/34450"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/31012"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=30976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=30976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=30976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}