{"id":31041,"date":"2024-11-04T13:05:29","date_gmt":"2024-11-04T09:35:29","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=31041"},"modified":"2026-11-05T02:09:09","modified_gmt":"2026-11-04T22:39:09","slug":"what-is-net-profit-and-gross-profit","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/what-is-net-profit-and-gross-profit\/","title":{"rendered":"\u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0648 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0686\u06cc\u0633\u062a \u061f \u0641\u0631\u0645\u0648\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0628\u0627 \u0645\u062b\u0627\u0644"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u062f \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 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style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0686\u06cc\u0633\u062a\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0645\u0628\u0644\u063a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0627\u0632 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u0628\u0627\u0642\u06cc \u0645\u06cc \u0645\u0627\u0646\u062f.<\/mark> \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0641\u0631\u0648\u0634 \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0628\u0631\u06af\u0634\u062a \u0627\u0632 \u0641\u0631\u0648\u0634 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href=\"https:\/\/moeinsoft.com\/articles\/what-is-the-cost-of-goods-sold\/\">\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647<\/a> \u0631\u0627 \u0628\u0628\u06cc\u0646\u06cc\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0641\u0631\u0645\u0648\u0644 \u0633\u0648\u062f \u0646\u0627 \u062e\u0627\u0644\u0635<\/strong><\/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-image aligncenter size-full\"><img decoding=\"async\" width=\"800\" height=\"150\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/11\/Gross-profit-formula.webp\" alt=\" \u0641\u0631\u0645\u0648\u0644 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635\" class=\"wp-image-34500\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/11\/Gross-profit-formula.webp 800w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/11\/Gross-profit-formula-300x56.webp 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/11\/Gross-profit-formula-768x144.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/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><mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0645\u062b\u0627\u0644 :<\/mark><\/strong> \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u06f5\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0648 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647 \u06f3\u06f5\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0627\u0633\u062a. 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\u067e\u0627\u06cc\u0627\u0646 \u062f\u0648\u0631\u0647 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\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 \u0646\u0642\u0634 \u062f\u0627\u0631\u0646\u062f.<\/li>\n\n\n\n<li><mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u062f\u0631 \u0648\u0627\u062d\u062f \u062a\u0648\u0644\u06cc\u062f\u06cc<\/mark> \u0646\u06cc\u0632 \u0645\u0648\u0627\u062f \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u062f\u0633\u062a\u0645\u0632\u062f \u0648 \u0633\u0631\u0628\u0627\u0631 \u062a\u0648\u0644\u06cc\u062f \u0628\u0627 \u0642\u0648\u0627\u0639\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc \u0634\u0648\u0646\u062f.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0686\u06cc\u0633\u062a\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0646\u062a\u06cc\u062c\u0647 \u0646\u0647\u0627\u06cc\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u062f\u0648\u0631\u0647 \u067e\u0633 \u0627\u0632 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0647\u0645\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u0627\u0633\u062a.<\/mark> \u0627\u06cc\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0634\u0627\u0645\u0644 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647\u060c \u062d\u0642\u0648\u0642 \u0627\u062f\u0627\u0631\u06cc\u060c \u0627\u062c\u0627\u0631\u0647\u060c \u0628\u0627\u0632\u0627\u0631\u06cc\u0627\u0628\u06cc\u060c \u0627\u0633\u062a\u0647\u0644\u0627\u06a9\u060c \u0647\u0632\u06cc\u0646\u0647 \u0645\u0627\u0644\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0648 \u0633\u0627\u06cc\u0631 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u062f\u0648\u0631\u0647 \u0628\u0627\u0634\u062f. \u0627\u06af\u0631 \u062d\u0627\u0635\u0644 \u0645\u0646\u0641\u06cc \u0634\u0648\u062f\u060c \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0632\u06cc\u0627\u0646 \u062e\u0627\u0644\u0635 \u062f\u0627\u0631\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0641\u0631\u0645\u0648\u0644 \u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/strong> \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/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-image aligncenter size-full\"><img decoding=\"async\" width=\"800\" height=\"150\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/11\/Net-profit-formula.webp\" alt=\" \u0641\u0631\u0645\u0648\u0644 \u0633\u0648\u062f \u062e\u0627\u0644\u0635\" class=\"wp-image-34501\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/11\/Net-profit-formula.webp 800w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/11\/Net-profit-formula-300x56.webp 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2024\/11\/Net-profit-formula-768x144.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/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\">\u062f\u0631 \u06cc\u06a9 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0686\u0646\u062f\u0645\u0631\u062d\u0644\u0647 \u0627\u06cc\u060c \u0645\u0633\u06cc\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0631\u0648\u0634\u0646 \u062a\u0631 \u0627\u0633\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u2212 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0641\u0631\u0648\u0634 = \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635<\/li>\n\n\n\n<li>\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u2212 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc = \u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/li>\n\n\n\n<li>\u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc + \u0633\u0627\u06cc\u0631 \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u2212 \u0633\u0627\u06cc\u0631 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u2212 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0627\u0644\u06cc = \u0633\u0648\u062f \u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a<\/li>\n\n\n\n<li>\u0633\u0648\u062f \u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u2212 <a href=\"https:\/\/moeinsoft.com\/articles\/income-tax-and-tax-reduction-solutions\/\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f<\/a> = \u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u062b\u0627\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0647\u0645\u0627\u0646 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u06f5\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u0648 \u06f3\u06f5\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0641\u0631\u0648\u0634 \u062f\u0627\u0631\u062f. \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0627\u062f\u0627\u0631\u06cc \u0648 \u0641\u0631\u0648\u0634 \u06f7\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646\u060c \u0647\u0632\u06cc\u0646\u0647 \u0645\u0627\u0644\u06cc \u06f1\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646\u060c \u0633\u0627\u06cc\u0631 \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u06f5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062f\u0648\u0631\u0647 \u06f1\u06f5 \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>\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635: \u06f1\u06f5\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/li>\n\n\n\n<li>\u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc: \u06f1\u06f5\u06f0 \u2212 \u06f7\u06f0 = \u06f8\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/li>\n\n\n\n<li>\u0633\u0648\u062f \u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a: \u06f8\u06f0 + \u06f5 \u2212 \u06f1\u06f0 = \u06f7\u06f5 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/li>\n\n\n\n<li>\u0633\u0648\u062f \u062e\u0627\u0644\u0635: \u06f7\u06f5 \u2212 \u06f1\u06f5 = \u06f6\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u062a\u0641\u0627\u0648\u062a \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0648 \u0646\u0627\u062e\u0627\u0644\u0635<\/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:#2145e6\"><tbody><tr><td><strong>\u0645\u0648\u0636\u0648\u0639<\/strong><\/td><td><strong>\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635<\/strong><\/td><td><strong>\u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0645\u062d\u0644 \u0646\u0645\u0627\u06cc\u0634<\/td><td>\u067e\u0633 \u0627\u0632 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u0648 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647<\/td><td>\u062f\u0631 \u0627\u0646\u062a\u0647\u0627\u06cc \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646<\/td><\/tr><tr><td>\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0633\u0631\u0634\u062f\u0647<\/td><td>\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0641\u0631\u0648\u0634<\/td><td>\u0647\u0645\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0634\u062f\u0647 \u062f\u0648\u0631\u0647<\/td><\/tr><tr><td>\u0647\u062f\u0641 \u062a\u062d\u0644\u06cc\u0644<\/td><td>\u06a9\u0627\u0631\u0627\u06cc\u06cc \u0642\u06cc\u0645\u062a \u06af\u0630\u0627\u0631\u06cc \u0648 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647<\/td><td>\u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0646\u0647\u0627\u06cc\u06cc \u06a9\u0644 \u06a9\u0633\u0628 \u0648\u06a9\u0627\u0631<\/td><\/tr><tr><td>\u0627\u062b\u0631 \u0647\u0632\u06cc\u0646\u0647 \u0627\u062f\u0627\u0631\u06cc \u0648 \u0645\u0627\u0644\u06cc<\/td><td>\u0645\u0633\u062a\u0642\u06cc\u0645\u0627\u064b \u06a9\u0633\u0631 \u0646\u0645\u06cc \u0634\u0648\u062f<\/td><td>\u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0627\u062b\u0631 \u062f\u0627\u0631\u062f<\/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\">\u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0648 \u0646\u0627\u062e\u0627\u0644\u0635 \u0686\u06af\u0648\u0646\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc \u0634\u0648\u062f\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0633\u0648\u062f \u0686\u0647 \u062f\u0631\u0635\u062f\u06cc \u0627\u0632 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u0627\u0633\u062a. \u0627\u06af\u0631 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u0635\u0641\u0631 \u0628\u0627\u0634\u062f\u060c \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0642\u0627\u0628\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u06cc\u0633\u062a.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 = \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u00f7 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u00d7 \u06f1\u06f0\u06f0<\/li>\n\n\n\n<li>\u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 = \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u00f7 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u00d7 \u06f1\u06f0\u06f0<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0645\u062b\u0627\u0644 \u0628\u0627\u0644\u0627\u060c \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u06f3\u06f0 \u062f\u0631\u0635\u062f \u0627\u0633\u062a\u061b \u06cc\u0639\u0646\u06cc \u0627\u0632 \u0647\u0631 \u06f1\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0641\u0631\u0648\u0634\u060c \u06f3\u06f0 \u062a\u0648\u0645\u0627\u0646 \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0628\u0627\u0642\u06cc \u0645\u06cc \u0645\u0627\u0646\u062f. \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u06f1\u06f2 \u062f\u0631\u0635\u062f \u0627\u0633\u062a\u061b \u06cc\u0639\u0646\u06cc \u0627\u0632 \u0647\u0631 \u06f1\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646 \u0641\u0631\u0648\u0634\u060c \u06f1\u06f2 \u062a\u0648\u0645\u0627\u0646 \u0633\u0648\u062f \u0646\u0647\u0627\u06cc\u06cc \u0627\u06cc\u062c\u0627\u062f \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0686\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc\u06cc \u062f\u0631 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0648 \u062e\u0627\u0644\u0635 \u0642\u0631\u0627\u0631 \u0645\u06cc \u06af\u06cc\u0631\u0646\u062f\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">1\ufe0f\u20e3 \u0645\u0648\u0627\u062f \u0648 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u062e\u062a\u0647 \u0634\u062f\u0647: \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062c\u0632\u0648 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0641\u0631\u0648\u0634 \u0648 \u0645\u0624\u062b\u0631 \u0628\u0631 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2\ufe0f\u20e3 \u062f\u0633\u062a\u0645\u0632\u062f \u0648 \u0633\u0631\u0628\u0627\u0631 \u062a\u0648\u0644\u06cc\u062f: \u0628\u0631\u0627\u0633\u0627\u0633 \u0631\u0648\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648\u0627\u062d\u062f \u062a\u0648\u0644\u06cc\u062f\u06cc \u062f\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0645\u0646\u0638\u0648\u0631 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3\ufe0f\u20e3 \u062d\u0642\u0648\u0642 \u0627\u062f\u0627\u0631\u06cc\u060c \u0627\u062c\u0627\u0631\u0647 \u062f\u0641\u062a\u0631 \u0648 \u0628\u0627\u0632\u0627\u0631\u06cc\u0627\u0628\u06cc: \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0647\u0632\u06cc\u0646\u0647 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0645\u0624\u062b\u0631 \u0628\u0631 \u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062e\u0627\u0644\u0635 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4\ufe0f\u20e3<\/strong> \u0647\u0632\u06cc\u0646\u0647 \u0645\u0627\u0644\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f: \u067e\u0633 \u0627\u0632 \u0633\u0648\u062f \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u0645\u0633\u06cc\u0631 \u0631\u0633\u06cc\u062f\u0646 \u0628\u0647 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0627\u062b\u0631 \u0645\u06cc \u06af\u0630\u0627\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627 \u0628\u0647 \u0646\u0648\u0639 \u0641\u0639\u0627\u0644\u06cc\u062a \u0648 \u0631\u0648\u06cc\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0633\u062a\u06af\u06cc \u062f\u0627\u0631\u062f. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644 \u0627\u062c\u0627\u0631\u0647 \u06a9\u0627\u0631\u062e\u0627\u0646\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062c\u0632\u0648 \u0633\u0631\u0628\u0627\u0631 \u062a\u0648\u0644\u06cc\u062f 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\u0647\u0631 \u062f\u0648 \u0645\u0628\u0644\u063a \u0631\u0627 \u0647\u0645\u0631\u0627\u0647 \u0628\u0627 \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f\u060c \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc \u0648 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u062f\u0648\u0631\u0647 \u0647\u0627\u06cc \u0642\u0628\u0644 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f.<\/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-1790413915398\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0641\u0631\u0645\u0648\u0644 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0686\u06cc\u0633\u062a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0628\u0631\u0627\u0628\u0631 \u06a9\u0644 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0634\u062f\u0647 \u0645\u0646\u0647\u0627\u06cc \u06a9\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0634\u062f\u0647 \u062f\u0648\u0631\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646\u060c \u0627\u06cc\u0646 \u0639\u062f\u062f \u067e\u0633 \u0627\u0632 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc\u060c \u0647\u0632\u06cc\u0646\u0647 \u0645\u0627\u0644\u06cc\u060c \u0633\u0627\u06cc\u0631 \u0627\u0642\u0644\u0627\u0645 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u062f\u0633\u062a \u0645\u06cc \u0622\u06cc\u062f.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1790413996138\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0641\u0631\u0645\u0648\u0644 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0686\u06cc\u0633\u062a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0628\u0631\u0627\u0628\u0631 \u0641\u0631\u0648\u0634 \u062e\u0627\u0644\u0635 \u0645\u0646\u0647\u0627\u06cc \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 \u062e\u062f\u0645\u062a \u0627\u0631\u0627\u0626\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1790414066914\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0622\u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u06a9\u0645 \u0645\u06cc \u0634\u0648\u062f\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u0631\u0633\u06cc\u062f\u0646 \u0627\u0632 \u0633\u0648\u062f \u0642\u0628\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u06a9\u0633\u0631 \u0645\u06cc \u0634\u0648\u062f \u0648 \u0645\u0633\u062a\u0642\u06cc\u0645\u0627\u064b \u062c\u0632\u0648 \u0641\u0631\u0645\u0648\u0644 \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0646\u06cc\u0633\u062a. \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636\u06cc \u06a9\u0647 \u0628\u0647 \u0646\u0645\u0627\u06cc\u0646\u062f\u06af\u06cc \u0627\u0632 \u062f\u0648\u0644\u062a \u0627\u0632 \u0645\u0634\u062a\u0631\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc \u0634\u0648\u062f \u0646\u06cc\u0632 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631\u0622\u0645\u062f \u0641\u0631\u0648\u0634 \u06a9\u0633\u0628 \u0648\u06a9\u0627\u0631 \u0645\u062d\u0633\u0648\u0628 \u0646\u0645\u06cc \u0634\u0648\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 \u0645\u062d\u062a\u0648\u0627<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/pdf-standards\/english\/2022\/issued\/part-a\/ias-1-presentation-of-financial-statements.pdf?bypass=on\" target=\"_blank\" rel=\"noopener\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f IAS 1 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc<\/a>\u061b \u0628\u062e\u0634 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0648 \u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.ifrs.org\/content\/dam\/ifrs\/publications\/pdf-standards\/english\/2022\/issued\/part-a\/ias-2-inventories.pdf?bypass=on\" target=\"_blank\" rel=\"noopener\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f IAS 2 \u0645\u0648\u062c\u0648\u062f\u06cc \u0647\u0627<\/a>\u061b \u0628\u062e\u0634 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0641\u0631\u0648\u0634<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u062f \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \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 \u062e\u062f\u0645\u062a \u0627\u0631\u0627\u0626\u0647 \u0634\u062f\u0647 \u0686\u0647 \u0645\u0628\u0644\u063a\u06cc<\/p>\n","protected":false},"author":3080,"featured_media":35064,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,477],"tags":[],"class_list":["post-31041","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\/31041","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=31041"}],"version-history":[{"count":11,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/31041\/revisions"}],"predecessor-version":[{"id":35065,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/31041\/revisions\/35065"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/35064"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=31041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=31041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=31041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}