{"id":31010,"date":"2024-10-30T10:29:27","date_gmt":"2024-10-30T06:59:27","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=31010"},"modified":"2026-11-05T02:17:30","modified_gmt":"2026-11-04T22:47:30","slug":"what-is-the-cost-of-goods-sold","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/what-is-the-cost-of-goods-sold\/","title":{"rendered":"\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u0686\u06cc\u0633\u062a + \u0641\u0631\u0645\u0648\u0644 \u0648 \u0645\u062b\u0627\u0644"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u06cc\u0627 COGS \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u062f \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0648\u0627\u0642\u0639\u0627\u064b \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0646\u062f\u060c \u0686\u0647 \u0645\u0642\u062f\u0627\u0631 \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0647\u0632\u06cc\u0646\u0647 \u062f\u0627\u0634\u062a\u0647 \u0627\u0646\u062f. \u0627\u06cc\u0646 \u0639\u062f\u062f \u0628\u0627 \u06a9\u0644 \u062e\u0631\u06cc\u062f \u062f\u0648\u0631\u0647 \u06cc\u0627 \u06a9\u0644 \u0647\u0632\u06cc\u0646\u0647 \u062a\u0648\u0644\u06cc\u062f \u0628\u0631\u0627\u0628\u0631 \u0646\u06cc\u0633\u062a\u061b \u0632\u06cc\u0631\u0627 \u0628\u062e\u0634\u06cc \u0627\u0632 \u06a9\u0627\u0644\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u062f\u0631 \u0627\u0646\u0628\u0627\u0631 \u0628\u0627\u0642\u06cc \u0628\u0645\u0627\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0641\u0631\u0645\u0648\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631 \u0634\u0631\u06a9\u062a \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0648 \u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u0645\u062b\u0627\u0644 \u0639\u062f\u062f\u06cc\u060c \u0645\u0627\u0647\u06cc\u062a \u062d\u0633\u0627\u0628 \u0648 \u0627\u062b\u0631 \u0631\u0648\u0634 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u0631\u0627 \u0633\u0627\u062f\u0647 \u062a\u0648\u0636\u06cc\u062d \u0645\u06cc \u062f\u0647\u06cc\u0645.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u0686\u06cc\u0633\u062a<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background\" style=\"background-color:#2145e6;color:#2145e6\"\/>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647\u060c \u0628\u0647\u0627\u06cc \u062f\u0641\u062a\u0631\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0637\u06cc \u062f\u0648\u0631\u0647 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0646\u062f. \u0648\u0642\u062a\u06cc \u06a9\u0627\u0644\u0627 \u0641\u0631\u0648\u062e\u062a\u0647 \u0645\u06cc \u0634\u0648\u062f\u060c \u0628\u0647\u0627\u06cc \u062f\u0641\u062a\u0631\u06cc \u0622\u0646 \u0628\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0645\u0627\u0646 \u062f\u0648\u0631\u0647 \u0645\u0646\u062a\u0642\u0644 \u0645\u06cc \u0634\u0648\u062f \u062a\u0627 \u062f\u0631\u0622\u0645\u062f \u0641\u0631\u0648\u0634 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0622\u0646 \u062f\u0631 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u06af\u0632\u0627\u0631\u0634 \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background\" style=\"background-color:#2145e6;color:#2145e6\"\/>\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\u0648\u062c\u0648\u062f\u06cc \u0641\u0631\u0648\u062e\u062a\u0647 \u0646\u0634\u062f\u0647 \u0647\u0645\u0686\u0646\u0627\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0633\u062a \u0648 \u062f\u0631 \u0645\u0648\u062c\u0648\u062f\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0628\u0627\u0642\u06cc \u0645\u06cc \u0645\u0627\u0646\u062f. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06af\u0631 \u0627\u0628\u062a\u062f\u0627 \u0645\u06cc \u062e\u0648\u0627\u0647\u06cc\u062f \u0645\u0641\u0647\u0648\u0645 \u06af\u0633\u062a\u0631\u062f\u0647 \u062a\u0631 \u0647\u0632\u06cc\u0646\u0647 \u0645\u062d\u0635\u0648\u0644 \u0631\u0627 \u0628\u0634\u0646\u0627\u0633\u06cc\u062f\u060c \u0645\u0642\u0627\u0644\u0647 <a href=\"https:\/\/moeinsoft.com\/articles\/what-is-the-cost-price\/\"><strong>\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0686\u06cc\u0633\u062a<\/strong><\/a> \u0631\u0627 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0641\u0631\u0645\u0648\u0644 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u0631\u0645\u0648\u0644 \u0632\u06cc\u0631 \u0634\u06a9\u0644 \u0633\u0627\u062f\u0647 \u0648 \u0631\u0627\u06cc\u062c \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u062f\u0631 \u0633\u06cc\u0633\u062a\u0645 \u0627\u062f\u0648\u0627\u0631\u06cc \u0627\u0633\u062a. <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0622\u0645\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 = \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0627\u0648\u0644 \u062f\u0648\u0631\u0647 + \u062e\u0627\u0644\u0635 \u062e\u0631\u06cc\u062f \u0637\u06cc \u062f\u0648\u0631\u0647<\/li>\n\n\n\n<li>\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 = \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0627\u0648\u0644 \u062f\u0648\u0631\u0647 + \u062e\u0627\u0644\u0635 \u062e\u0631\u06cc\u062f \u0637\u06cc \u062f\u0648\u0631\u0647 \u2212 \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647<\/li>\n<\/ul>\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 img-center\"><img decoding=\"async\" width=\"1200\" height=\"170\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Cost-of-Goods-Sold-Formula.webp\" alt=\"\u0641\u0631\u0645\u0648\u0644 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647\" class=\"wp-image-34556\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Cost-of-Goods-Sold-Formula.webp 1200w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Cost-of-Goods-Sold-Formula-300x43.webp 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Cost-of-Goods-Sold-Formula-1024x145.webp 1024w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/10\/Cost-of-Goods-Sold-Formula-768x109.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/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\">\u25c0\ufe0f \u062e\u0627\u0644\u0635 \u062e\u0631\u06cc\u062f \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0634\u0627\u0645\u0644 \u062e\u0631\u06cc\u062f \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0628\u0631\u06af\u0634\u062a \u0627\u0632 \u062e\u0631\u06cc\u062f \u0648 \u062a\u062e\u0641\u06cc\u0641 \u062a\u062c\u0627\u0631\u06cc\u060c \u0628\u0647 \u0639\u0644\u0627\u0648\u0647 \u0645\u062e\u0627\u0631\u062c \u0645\u0633\u062a\u0642\u06cc\u0645 \u0644\u0627\u0632\u0645 \u0628\u0631\u0627\u06cc \u0631\u0633\u0627\u0646\u062f\u0646 \u06a9\u0627\u0644\u0627 \u0628\u0647 \u0645\u062d\u0644 \u0648 \u0648\u0636\u0639\u06cc\u062a \u0641\u0639\u0644\u06cc \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u062c\u0632\u0627\u06cc \u0641\u0631\u0645\u0648\u0644 \u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647<\/h3>\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:#574fd6\"><tbody><tr><td><strong>\u062c\u0632\u0621<\/strong><\/td><td><strong>\u0645\u0639\u0646\u06cc<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0645\u0648\u062c\u0648\u062f\u06cc \u0627\u0648\u0644 \u062f\u0648\u0631\u0647<\/td><td>\u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0627\u0632 \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0642\u0628\u0644 \u062f\u0631 \u0627\u0646\u0628\u0627\u0631 \u0645\u0627\u0646\u062f\u0647 \u0627\u0646\u062f<\/td><\/tr><tr><td>\u062e\u0627\u0644\u0635 \u062e\u0631\u06cc\u062f<\/td><td>\u0628\u0647\u0627\u06cc \u062e\u0631\u06cc\u062f \u062f\u0648\u0631\u0647 \u067e\u0633 \u0627\u0632 \u062a\u0639\u062f\u06cc\u0644\u0627\u062a \u0645\u0631\u0628\u0648\u0637\u060c \u0647\u0645\u0631\u0627\u0647 \u0628\u0627 \u0645\u062e\u0627\u0631\u062c \u0645\u0633\u062a\u0642\u06cc\u0645 \u062e\u0631\u06cc\u062f<\/td><\/tr><tr><td>\u0645\u0648\u062c\u0648\u062f\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647<\/td><td>\u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0641\u0631\u0648\u062e\u062a\u0647 \u0646\u0634\u062f\u0647 \u0627\u0646\u062f<\/td><\/tr><tr><td>\u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647<\/td><td>\u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u06cc\u06cc \u06a9\u0647 \u0647\u0645\u0631\u0627\u0647 \u0628\u0627 \u0641\u0631\u0648\u0634 \u0627\u0632 \u0645\u0648\u062c\u0648\u062f\u06cc \u062e\u0627\u0631\u062c \u0634\u062f\u0647 \u0627\u0633\u062a<\/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\">\u0645\u062b\u0627\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631 \u0634\u0631\u06a9\u062a \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u062f\u0631 \u0627\u0628\u062a\u062f\u0627\u06cc \u0645\u0627\u0647 \u06f1\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0645\u0648\u062c\u0648\u062f\u06cc \u062f\u0627\u0631\u062f. \u062e\u0627\u0644\u0635 \u062e\u0631\u06cc\u062f \u0645\u0627\u0647 \u06f2\u06f4\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0648 \u0645\u0648\u062c\u0648\u062f\u06cc \u067e\u0627\u06cc\u0627\u0646 \u0645\u0627\u0647 \u06f9\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \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:#574fd6\"><tbody><tr><td><strong>\u0634\u0631\u062d<\/strong><\/td><td><strong>\u0645\u0628\u0644\u063a<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0645\u0648\u062c\u0648\u062f\u06cc \u0627\u0648\u0644 \u062f\u0648\u0631\u0647<\/td><td>\u06f1\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/td><\/tr><tr><td>\u062e\u0627\u0644\u0635 \u062e\u0631\u06cc\u062f<\/td><td>\u06f2\u06f4\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/td><\/tr><tr><td>\u06a9\u0627\u0644\u0627\u06cc \u0622\u0645\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634<\/td><td>\u06f3\u06f4\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/td><\/tr><tr><td>\u0645\u0648\u062c\u0648\u062f\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647<\/td><td>\u06f9\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/td><\/tr><tr><td>\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647<\/td><td>\u06f2\u06f5\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/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<ul class=\"wp-block-list\">\n<li>\u0645\u062d\u0627\u0633\u0628\u0647: \u06f1\u06f0\u06f0 + \u06f2\u06f4\u06f0 \u2212 \u06f9\u06f0 = \u06f2\u06f5\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06af\u0631 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u0647\u0645\u06cc\u0646 \u062f\u0648\u0631\u0647 \u06f3\u06f6\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0627\u0634\u062f\u060c \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u06f1\u06f1\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0627\u0633\u062a.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/moeinsoft.com\/articles\/what-is-net-profit-and-gross-profit\/\">\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635<\/a> = \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u2212 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0641\u0627\u0648\u062a \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0628\u0627 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u062f\u0631 \u0645\u0642\u0627\u0644\u0647 <a href=\"https:\/\/moeinsoft.com\/articles\/what-is-net-profit-and-gross-profit\/\"><strong>\u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0648 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635<\/strong><\/a> \u0628\u0627 \u0645\u062b\u0627\u0644 \u062a\u0648\u0636\u06cc\u062d \u062f\u0627\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<h1 class=\"wp-block-wd-title title wd-6d36b6f5\">\u0641\u0631\u0645\u0648\u0644 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u062f\u0631 \u0634\u0631\u06a9\u062a \u062a\u0648\u0644\u06cc\u062f\u06cc<\/h1>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-014941b3\">\u062f\u0631 \u0634\u0631\u06a9\u062a \u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u062e\u0631\u06cc\u062f \u06a9\u0627\u0644\u0627 \u0645\u0633\u062a\u0642\u06cc\u0645\u0627\u064b \u0628\u0647 \u0645\u062d\u0635\u0648\u0644 \u0622\u0645\u0627\u062f\u0647 \u0641\u0631\u0648\u0634 \u062a\u0628\u062f\u06cc\u0644 \u0646\u0645\u06cc \u0634\u0648\u062f. \u0627\u0628\u062a\u062f\u0627 \u0645\u0648\u0627\u062f\u060c \u062f\u0633\u062a\u0645\u0632\u062f \u0648 \u0633\u0631\u0628\u0627\u0631 \u062a\u0648\u0644\u06cc\u062f \u0648\u0627\u0631\u062f \u0641\u0631\u0627\u06cc\u0646\u062f \u0633\u0627\u062e\u062a \u0645\u06cc \u0634\u0648\u0646\u062f \u0648 \u0628\u0647\u0627\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062a\u06a9\u0645\u06cc\u0644 \u0634\u062f\u0647 \u0628\u0647 \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u06cc \u06cc\u0627\u0628\u062f.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 = \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0648\u0644 \u062f\u0648\u0631\u0647 + \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647 \u0637\u06cc \u062f\u0648\u0631\u0647 \u2212 \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647 \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u062a\u0641\u0627\u0648\u062a \u06a9\u0627\u0644\u0627\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647 \u0648 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647<\/h2>\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:#574fd6\"><tbody><tr><td><strong>\u0645\u0641\u0647\u0648\u0645<\/strong><\/td><td><strong>\u067e\u0627\u0633\u062e \u0628\u0647 \u0686\u0647 \u0633\u0624\u0627\u0644\u06cc<\/strong><\/td><td><strong>\u0645\u062d\u0644 \u06af\u0632\u0627\u0631\u0634<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><a href=\"https:\/\/moeinsoft.com\/articles\/what-is-the-cost-of-goods-manufactured\/\">\u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647<\/a><\/td><td>\u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062a\u06a9\u0645\u06cc\u0644 \u0634\u062f\u0647 \u0627\u06cc\u0646 \u062f\u0648\u0631\u0647 \u0686\u0642\u062f\u0631 \u0647\u0632\u06cc\u0646\u0647 \u062f\u0627\u0634\u062a\u0647 \u0627\u0646\u062f<\/td><td>\u062a\u0627 \u0632\u0645\u0627\u0646 \u0641\u0631\u0648\u0634\u060c \u0628\u062e\u0634\u06cc \u0627\u0632 \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627<\/td><\/tr><tr><td>\u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647<\/td><td>\u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0648\u0627\u0642\u0639\u0627\u064b \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0686\u0642\u062f\u0631 \u0647\u0632\u06cc\u0646\u0647 \u062f\u0627\u0634\u062a\u0647 \u0627\u0646\u062f<\/td><td>\u0647\u0632\u06cc\u0646\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646<\/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\"><strong>\u0645\u062b\u0627\u0644 \u062a\u0648\u0644\u06cc\u062f\u06cc:<\/strong> \u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0628\u0647\u0627\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0633\u0627\u062e\u062a\u0647\u200c\u0634\u062f\u0647 \u062f\u0631 \u0627\u0628\u062a\u062f\u0627\u06cc \u0645\u0627\u0647 \u06f6\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646\u060c \u0628\u0647\u0627\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062a\u06a9\u0645\u06cc\u0644\u200c\u0634\u062f\u0647 \u0637\u06cc \u0645\u0627\u0647 \u06f3\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0648 \u0628\u0647\u0627\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u067e\u0627\u06cc\u0627\u0646 \u0645\u0627\u0647 \u06f8\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0627\u0634\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u062b\u0627\u0644 \u0633\u0627\u062f\u0647\u060c \u0628\u062f\u0648\u0646 \u062a\u0639\u062f\u06cc\u0644\u0627\u062a \u062f\u06cc\u06af\u0631\u060c \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645\u200c\u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634\u200c\u0631\u0641\u062a\u0647 \u06f2\u06f8\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0627\u0633\u062a (\u06f6\u06f0 + \u06f3\u06f0\u06f0 \u2212 \u06f8\u06f0).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627\u0647\u06cc\u062a \u062d\u0633\u0627\u0628 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u06cc\u06a9 \u062d\u0633\u0627\u0628 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0627 \u0645\u0627\u0647\u06cc\u062a \u0628\u062f\u0647\u06a9\u0627\u0631 \u0627\u0633\u062a. \u0627\u0641\u0632\u0627\u06cc\u0634 \u0622\u0646 \u062f\u0631 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u06a9\u0627\u0647\u0634 \u06cc\u0627 \u0628\u0633\u062a\u0646 \u0622\u0646 \u062f\u0631 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062b\u0628\u062a \u0645\u06cc \u0634\u0648\u062f. \u0627\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0627\u0632 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u06a9\u0633\u0631 \u0645\u06cc \u0634\u0648\u062f \u062a\u0627 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0628\u0647 \u062f\u0633\u062a \u0622\u06cc\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-table\"><table class=\"has-white-color has-text-color has-background has-link-color has-fixed-layout\" style=\"background-color:#574fd6\"><tbody><tr><td><strong>\u0631\u0648\u06cc\u062f\u0627\u062f<\/strong><\/td><td><strong>\u0628\u062f\u0647\u06a9\u0627\u0631<\/strong><\/td><td><strong>\u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0641\u0631\u0648\u0634 \u06a9\u0627\u0644\u0627 \u062f\u0631 \u0633\u06cc\u0633\u062a\u0645 \u062f\u0627\u0626\u0645\u06cc<\/td><td>\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647<\/td><td>\u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627<\/td><\/tr><tr><td>\u062b\u0628\u062a \u062f\u0631\u0622\u0645\u062f \u0647\u0645\u0627\u0646 \u0641\u0631\u0648\u0634<\/td><td>\u062d\u0633\u0627\u0628 \u062f\u0631\u06cc\u0627\u0641\u062a\u0646\u06cc \u06cc\u0627 \u0646\u0642\u062f \u0648 \u0628\u0627\u0646\u06a9<\/td><td>\u0641\u0631\u0648\u0634<\/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\">\u25c0\ufe0f \u062f\u0631 \u0633\u06cc\u0633\u062a\u0645 \u062f\u0627\u0626\u0645\u06cc\u060c \u0647\u0646\u06af\u0627\u0645 \u0641\u0631\u0648\u0634 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062b\u0628\u062a \u062f\u0631\u0622\u0645\u062f \u0648 \u062b\u0628\u062a \u062e\u0631\u0648\u062c \u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627 \u0627\u0632 \u0645\u0648\u062c\u0648\u062f\u06cc \u0647\u0631 \u062f\u0648 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u0646\u062f. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25c0\ufe0f \u062f\u0631 \u0633\u06cc\u0633\u062a\u0645 \u0627\u062f\u0648\u0627\u0631\u06cc\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u0648 \u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0628\u0627 \u0634\u0645\u0627\u0631\u0634 \u0648 \u062b\u0628\u062a \u0647\u0627\u06cc \u062a\u0639\u062f\u06cc\u0644\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0686\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc\u06cc \u0648\u0627\u0631\u062f COGS \u0645\u06cc \u0634\u0648\u0646\u062f<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0628\u0647\u0627\u06cc \u062e\u0631\u06cc\u062f \u06cc\u0627 \u062a\u0648\u0644\u06cc\u062f \u06a9\u0627\u0644\u0627\u06cc\u06cc \u06a9\u0647 \u0648\u0627\u0642\u0639\u0627\u064b \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a<\/li>\n\n\n\n<li>\u062d\u0645\u0644 \u0648 \u0645\u062e\u0627\u0631\u062c \u0645\u0633\u062a\u0642\u06cc\u0645 \u062e\u0631\u06cc\u062f\u060c \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0628\u062e\u0634\u06cc \u0627\u0632 \u0628\u0647\u0627\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u0628\u0627\u0634\u0646\u062f<\/li>\n\n\n\n<li>\u0645\u0648\u0627\u062f \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u062f\u0633\u062a\u0645\u0632\u062f \u0645\u0633\u062a\u0642\u06cc\u0645 \u0648 \u0633\u0631\u0628\u0627\u0631 \u062a\u0648\u0644\u06cc\u062f \u062a\u062e\u0635\u06cc\u0635 \u06cc\u0627\u0641\u062a\u0647 \u062f\u0631 \u06a9\u0627\u0644\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u06cc \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647<\/li>\n\n\n\n<li>\u0633\u0627\u06cc\u0631 \u0645\u062e\u0627\u0631\u062c \u0644\u0627\u0632\u0645 \u0628\u0631\u0627\u06cc \u0631\u0633\u0627\u0646\u062f\u0646 \u0645\u0648\u062c\u0648\u062f\u06cc \u0628\u0647 \u0645\u06a9\u0627\u0646 \u0648 \u0648\u0636\u0639\u06cc\u062a \u0641\u0639\u0644\u06cc \u0622\u0646<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0686\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0648\u0627\u0631\u062f COGS \u0646\u0645\u06cc \u0634\u0648\u0646\u062f<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0647\u0632\u06cc\u0646\u0647 \u062a\u0628\u0644\u06cc\u063a\u0627\u062a \u0648 \u0628\u0627\u0632\u0627\u0631\u06cc\u0627\u0628\u06cc<\/li>\n\n\n\n<li>\u0647\u0632\u06cc\u0646\u0647 \u062a\u0648\u0632\u06cc\u0639 \u0648 \u0627\u0631\u0633\u0627\u0644 \u06a9\u0627\u0644\u0627 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u060c \u0645\u06af\u0631 \u0622\u0646\u06a9\u0647 \u0645\u0627\u0647\u06cc\u062a \u0642\u0631\u0627\u0631\u062f\u0627\u062f \u06cc\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0642\u0627\u0628\u0644 \u0627\u0639\u0645\u0627\u0644 \u062d\u06a9\u0645 \u062f\u06cc\u06af\u0631\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f<\/li>\n\n\n\n<li>\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0627\u062f\u0627\u0631\u06cc \u0646\u0627\u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0622\u0645\u0627\u062f\u0647 \u0633\u0627\u0632\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc<\/li>\n\n\n\n<li>\u0636\u0627\u06cc\u0639\u0627\u062a \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc \u0648 \u0633\u0631\u0628\u0627\u0631 \u062a\u062e\u0635\u06cc\u0635 \u0646\u06cc\u0627\u0641\u062a\u0647 \u0646\u0627\u0634\u06cc \u0627\u0632 \u0638\u0631\u0641\u06cc\u062a \u0628\u0644\u0627\u0627\u0633\u062a\u0641\u0627\u062f\u0647<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0631\u0648\u0634 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u0648\u062c\u0648\u062f\u06cc \u0686\u0647 \u0627\u062b\u0631\u06cc \u062f\u0627\u0631\u062f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0642\u062a\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0645\u0634\u0627\u0628\u0647 \u0628\u0627 \u0642\u06cc\u0645\u062a \u0647\u0627\u06cc \u0645\u062a\u0641\u0627\u0648\u062a \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0627\u0646\u062f\u060c \u0631\u0648\u0634 \u062a\u062e\u0635\u06cc\u0635 \u0628\u0647\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc \u06a9\u0646\u062f \u0686\u0647 \u0645\u0628\u0644\u063a\u06cc \u0628\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u0648 \u0686\u0647 \u0645\u0628\u0644\u063a\u06cc \u0628\u0647 \u0645\u0648\u062c\u0648\u062f\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0628\u0631\u0633\u062f. \u0637\u0628\u0642 IAS 2 \u0628\u0631\u0627\u06cc \u0627\u0642\u0644\u0627\u0645 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0642\u0627\u0628\u0644 \u062a\u0639\u0648\u06cc\u0636\u060c FIFO \u06cc\u0627 \u0645\u06cc\u0627\u0646\u06af\u06cc\u0646 \u0645\u0648\u0632\u0648\u0646 \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc \u0631\u0648\u062f \u0648 LIFO \u0645\u062c\u0627\u0632 \u0646\u06cc\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:#574fd6\"><tbody><tr><td><strong>\u0631\u0648\u0634<\/strong><\/td><td><strong>\u0645\u0646\u0637\u0642 \u0633\u0627\u062f\u0647<\/strong><\/td><td><strong>\u0627\u062b\u0631 \u0645\u0639\u0645\u0648\u0644 \u062f\u0631 \u062f\u0648\u0631\u0647 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u06cc\u0645\u062a<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>FIFO<\/td><td>\u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0642\u062f\u06cc\u0645\u06cc \u062a\u0631 \u0627\u0628\u062a\u062f\u0627 \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0641\u0631\u0636 \u0645\u06cc \u0634\u0648\u0646\u062f<\/td><td>COGS \u06a9\u0645\u062a\u0631 \u0648 \u0645\u0648\u062c\u0648\u062f\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0628\u06cc\u0634\u062a\u0631<\/td><\/tr><tr><td>\u0645\u06cc\u0627\u0646\u06af\u06cc\u0646 \u0645\u0648\u0632\u0648\u0646<\/td><td>\u0645\u06cc\u0627\u0646\u06af\u06cc\u0646 \u0628\u0647\u0627\u06cc \u0648\u0627\u062d\u062f\u0647\u0627\u06cc \u0645\u0634\u0627\u0628\u0647 \u0645\u0628\u0646\u0627 \u0642\u0631\u0627\u0631 \u0645\u06cc \u06af\u06cc\u0631\u062f<\/td><td>\u0646\u062a\u06cc\u062c\u0647 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u06cc\u0646 \u0642\u06cc\u0645\u062a \u0647\u0627\u06cc \u0642\u062f\u06cc\u0645 \u0648 \u062c\u062f\u06cc\u062f \u0627\u0633\u062a<\/td><\/tr><tr><td>\u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0648\u06cc\u0698\u0647<\/td><td>\u0628\u0647\u0627\u06cc \u0648\u0627\u0642\u0639\u06cc \u0647\u0631 \u0642\u0644\u0645 \u0645\u0634\u062e\u0635 \u062f\u0646\u0628\u0627\u0644 \u0645\u06cc \u0634\u0648\u062f<\/td><td>\u0645\u0646\u0627\u0633\u0628 \u0627\u0642\u0644\u0627\u0645 \u0645\u062a\u0645\u0627\u06cc\u0632 \u0648 \u0642\u0627\u0628\u0644 \u0634\u0646\u0627\u0633\u0627\u06cc\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<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 IAS 2 \u0646\u0628\u0627\u06cc\u062f LIFO \u0631\u0627 \u0631\u0648\u0634 \u0645\u062c\u0627\u0632 \u0645\u0639\u0631\u0641\u06cc \u06a9\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062c\u0632\u0626\u06cc\u0627\u062a \u0648 \u0645\u062b\u0627\u0644 \u0639\u062f\u062f\u06cc \u0631\u0648\u0634 \u0627\u0648\u0644 \u062f\u0631 \u0645\u0642\u0627\u0644\u0647 <a href=\"https:\/\/moeinsoft.com\/articles\/fifo-accounting-method\/\"><strong>\u0631\u0648\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc FIFO<\/strong><\/a> \u0622\u0645\u062f\u0647 \u0627\u0633\u062a. \u0645\u0642\u0627\u0644\u0647 <a href=\"https:\/\/moeinsoft.com\/articles\/lifo-accounting-method\/\"><strong>\u0631\u0648\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc LIFO<\/strong><\/a> \u0631\u0627 \u0646\u06cc\u0632 \u0628\u0631\u0627\u06cc \u0634\u0646\u0627\u062e\u062a \u062a\u0641\u0627\u0648\u062a \u0647\u0627 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f\u061b <\/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\">\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647\u060c \u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0637\u06cc \u062f\u0648\u0631\u0647 \u0648\u0627\u0642\u0639\u0627\u064b \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0646\u062f. \u062f\u0631 \u0634\u0631\u06a9\u062a \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0627\u0632 \u0645\u0648\u062c\u0648\u062f\u06cc \u0627\u0648\u0644 \u062f\u0648\u0631\u0647 \u0648 \u062e\u0627\u0644\u0635 \u062e\u0631\u06cc\u062f \u0634\u0631\u0648\u0639 \u0645\u06cc \u06a9\u0646\u06cc\u0645 \u0648 \u0645\u0648\u062c\u0648\u062f\u06cc \u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u0631\u0627 \u06a9\u0645 \u0645\u06cc \u06a9\u0646\u06cc\u0645. \u062f\u0631 \u0634\u0631\u06a9\u062a \u062a\u0648\u0644\u06cc\u062f\u06cc\u060c \u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647 \u0637\u06cc \u062f\u0648\u0631\u0647 \u062c\u0627\u06cc \u062e\u0627\u0644\u0635 \u062e\u0631\u06cc\u062f \u0631\u0627 \u0645\u06cc \u06af\u06cc\u0631\u062f. \u062a\u0641\u06a9\u06cc\u06a9 \u06a9\u0627\u0644\u0627\u06cc \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0632 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647\u060c \u0634\u0645\u0627\u0631\u0634 \u062f\u0631\u0633\u062a \u0645\u0648\u062c\u0648\u062f\u06cc \u0648 \u0627\u0646\u062a\u062e\u0627\u0628 \u0631\u0648\u0634 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0633\u0627\u0632\u06af\u0627\u0631\u060c \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0635\u062d\u06cc\u062d \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0633\u0648\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-1791025139368\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u062f\u0631 \u06a9\u062f\u0627\u0645 \u0635\u0648\u0631\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0648 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u067e\u0633 \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u06cc\u0627 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc \u0634\u0648\u062f \u0648 \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc \u0631\u0648\u062f.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1791025340677\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0622\u06cc\u0627 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0633\u062a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u062e\u06cc\u0631. \u062a\u0627 \u0632\u0645\u0627\u0646\u06cc \u06a9\u0647 \u06a9\u0627\u0644\u0627 \u0641\u0631\u0648\u062e\u062a\u0647 \u0646\u0634\u062f\u0647\u060c \u0628\u0647\u0627\u06cc \u0622\u0646 \u062f\u0631 \u0645\u0648\u062c\u0648\u062f\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u06af\u0632\u0627\u0631\u0634 \u0645\u06cc \u0634\u0648\u062f. \u067e\u0633 \u0627\u0632 \u0641\u0631\u0648\u0634\u060c \u0628\u0647\u0627\u06cc \u0647\u0645\u0627\u0646 \u06a9\u0627\u0644\u0627 \u0628\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u0645\u0646\u062a\u0642\u0644 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1791025426457\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0622\u06cc\u0627 \u0628\u0647\u0627\u06cc \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0647\u0645\u0627\u0646 \u0647\u0632\u06cc\u0646\u0647 \u062a\u0648\u0644\u06cc\u062f \u0627\u0633\u062a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u062e\u06cc\u0631. \u0647\u0632\u06cc\u0646\u0647 \u062a\u0648\u0644\u06cc\u062f \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062a\u0645\u0627\u0645 \u0645\u062d\u0635\u0648\u0644\u0627\u062a\u06cc \u0628\u0627\u0634\u062f \u06a9\u0647 \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0646\u062f\u061b \u0627\u0645\u0627 COGS \u0641\u0642\u0637 \u0628\u0647\u0627\u06cc \u0645\u062d\u0635\u0648\u0644\u0627\u062a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0647\u0645\u0627\u0646 \u062f\u0648\u0631\u0647 \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0646\u062f.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u06cc\u0627 COGS \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u062f \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0648\u0627\u0642\u0639\u0627\u064b \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u0627\u0646\u062f\u060c<\/p>\n","protected":false},"author":3080,"featured_media":35066,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,477],"tags":[],"class_list":["post-31010","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-teaching-accounting-principles","category-accounting"],"_links":{"self":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/31010","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=31010"}],"version-history":[{"count":10,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/31010\/revisions"}],"predecessor-version":[{"id":35067,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/31010\/revisions\/35067"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/35066"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=31010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=31010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=31010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}