{"id":31867,"date":"2026-08-18T13:11:38","date_gmt":"2026-08-18T09:41:38","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=31867"},"modified":"2026-08-18T13:30:00","modified_gmt":"2026-08-18T10:00:00","slug":"accounting-assumptions","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/accounting-assumptions\/","title":{"rendered":"\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f \u0645\u0639\u0631\u0641\u06cc 5 \u0641\u0631\u0636 \u0627\u0635\u0644\u06cc \u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u062c\u0645\u0648\u0639\u0647 \u0627\u06cc \u0627\u0632 \u067e\u06cc\u0634 \u0641\u0631\u0636 \u0647\u0627\u06cc \u0627\u0633\u0627\u0633\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f \u06a9\u0647 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\u0627\u0635\u0644\u06cc \u0631\u0627 \u0628\u0627 \u0645\u062b\u0627\u0644 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc \u06a9\u0646\u06cc\u0645 \u0648 \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0628\u0647 <mark style=\"background-color:rgba(0, 0, 0, 0);color:#2145e6\" class=\"has-inline-color\">\u062a\u0641\u0627\u0648\u062a \u0627\u0635\u0648\u0644 \u0648 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/mark> \u0645\u06cc \u067e\u0631\u062f\u0627\u0632\u06cc\u0645.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06af\u0631 \u0628\u062e\u0648\u0627\u0647\u06cc\u0645 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u062e\u06cc\u0644\u06cc 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\u0628\u06af\u06cc\u0631\u06cc\u0645 \u0648 \u06af\u0632\u0627\u0631\u0634 \u06a9\u0646\u06cc\u0645.<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0648\u0642\u062a\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0631\u0627 \u062b\u0628\u062a \u0645\u06cc \u06a9\u0646\u062f\u060c \u0628\u0627\u06cc\u062f \u0628\u062f\u0627\u0646\u062f \u06a9\u0647 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0627\u0632 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0634\u062e\u0635\u06cc \u0645\u0627\u0644\u06a9 \u062c\u062f\u0627\u0633\u062a\u060c \u0641\u0639\u0627\u0644\u06cc\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u062f\u0631 \u0622\u06cc\u0646\u062f\u0647 \u0642\u0627\u0628\u0644 \u067e\u06cc\u0634 \u0628\u06cc\u0646\u06cc \u0627\u062f\u0627\u0645\u0647 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\u0648 \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0646\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0646\u0648\u0627\u0639 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u0631\u0627\u06cc\u062c \u062f\u0631 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646\u060c \u067e\u0646\u062c \u0641\u0631\u0636 \u0627\u0635\u0644\u06cc \u0639\u0628\u0627\u0631\u062a \u0627\u0646\u062f \u0627\u0632:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0641\u0631\u0636 \u062a\u0641\u06a9\u06cc\u06a9 \u0634\u062e\u0635\u06cc\u062a<\/li>\n\n\n\n<li>\u0641\u0631\u0636 \u062a\u062f\u0627\u0648\u0645 \u0641\u0639\u0627\u0644\u06cc\u062a<\/li>\n\n\n\n<li>\u0641\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc<\/li>\n\n\n\n<li>\u0641\u0631\u0636 \u0648\u0627\u062d\u062f \u0627\u0646\u062f\u0627\u0632\u0647 \u06af\u06cc\u0631\u06cc \u067e\u0648\u0644\u06cc<\/li>\n\n\n\n<li>\u0641\u0631\u0636 \u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u06a9\u062a\u0647 \u0645\u0647\u0645 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0627\u06cc\u0646 \u062f\u0633\u062a\u0647 \u0628\u0646\u062f\u06cc \u0631\u0627 \u0646\u0628\u0627\u06cc\u062f \u0628\u0627 \u0647\u0645\u0647 \u0686\u0627\u0631\u0686\u0648\u0628 \u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u062c\u0647\u0627\u0646 \u06cc\u06a9\u0633\u0627\u0646 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a. \u0627\u0635\u0637\u0644\u0627\u062d \u00ab\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u00bb \u062f\u0631 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\u0646\u06cc\u0633\u062a.<\/p>\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\u0636 \u06a9\u0646\u06cc\u062f \u0645\u0627\u0644\u06a9 \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u060c \u0627\u0632 \u062d\u0633\u0627\u0628 \u0634\u062e\u0635\u06cc \u062e\u0648\u062f \u0645\u0628\u0644\u063a\u06cc \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f \u062a\u062c\u0647\u06cc\u0632\u0627\u062a \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc \u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0628\u0644\u063a \u0628\u0627\u06cc\u062f \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0622\u0648\u0631\u062f\u0647 \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0645\u0627\u0644\u06a9 \u062b\u0628\u062a \u0634\u0648\u062f\u060c \u0646\u0647 \u0627\u06cc\u0646\u06a9\u0647 \u0628\u062f\u0648\u0646 \u062a\u0648\u0636\u06cc\u062d \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062f\u0631\u0622\u0645\u062f \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u062b\u0628\u062a \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u0645\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u062f\u0631\u0628\u0627\u0631\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0634\u062e\u0635\u06cc \u0645\u0627\u0644\u06a9 \u0646\u06cc\u0632 \u0635\u062f\u0642 \u0645\u06cc \u06a9\u0646\u062f. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0647\u0632\u06cc\u0646\u0647 \u062e\u0631\u06cc\u062f \u0644\u0648\u0627\u0632\u0645 \u0634\u062e\u0635\u06cc \u0645\u0627\u0644\u06a9 \u0646\u0628\u0627\u06cc\u062f \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u062b\u0628\u062a \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><mark style=\"background-color:#e8eaf6\" class=\"has-inline-color\">\u0646\u06a9\u062a\u0647<\/mark><strong>:<\/strong> \u0641\u0631\u0636 \u062a\u0641\u06a9\u06cc\u06a9 \u0634\u062e\u0635\u06cc\u062a \u06cc\u06a9 \u0645\u0641\u0647\u0648\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u0648 \u0646\u0628\u0627\u06cc\u062f \u0622\u0646 \u0631\u0627 \u0628\u0627 \u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u06a9\u0627\u0645\u0644 \u062d\u0642\u0648\u0642\u06cc \u062f\u0631 \u0647\u0645\u0647 \u0627\u0646\u0648\u0627\u0639 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631\u0647\u0627 \u06cc\u06a9\u06cc \u062f\u0627\u0646\u0633\u062a. \u0645\u0648\u0636\u0648\u0639 \u0627\u06cc\u0646 \u0641\u0631\u0636\u060c \u062a\u0641\u06a9\u06cc\u06a9 \u0648\u0627\u062d\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u0645\u0627\u0644\u06a9 \u0628\u0631\u0627\u06cc \u0627\u0647\u062f\u0627\u0641 \u062b\u0628\u062a \u0648 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"498\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/The-assumption-of-separation-of-personality-in-accounting-1024x498.webp\" alt=\"\u062a\u0635\u0648\u06cc\u0631 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0641\u0631\u0636 \u062a\u0641\u06a9\u06cc\u06a9 \u0634\u062e\u0635\u06cc\u062a \u062f\u0631 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \" class=\"wp-image-34048\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/The-assumption-of-separation-of-personality-in-accounting-1024x498.webp 1024w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/The-assumption-of-separation-of-personality-in-accounting-300x146.webp 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/The-assumption-of-separation-of-personality-in-accounting-768x374.webp 768w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/The-assumption-of-separation-of-personality-in-accounting.webp 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">2 . <strong><strong>\u0641\u0631\u0636 \u062a\u062f\u0627\u0648\u0645 \u0641\u0639\u0627\u0644\u06cc\u062a<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0641\u0631\u0636 \u062a\u062f\u0627\u0648\u0645 \u0641\u0639\u0627\u0644\u06cc\u062a<\/strong> \u06cc\u0639\u0646\u06cc \u062f\u0631 \u062d\u0627\u0644\u062a \u0639\u0627\u062f\u06cc \u0641\u0631\u0636 \u0645\u06cc \u0634\u0648\u062f \u0648\u0627\u062d\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0631 \u0622\u06cc\u0646\u062f\u0647 \u0642\u0627\u0628\u0644 \u067e\u06cc\u0634 \u0628\u06cc\u0646\u06cc \u0628\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a \u062e\u0648\u062f \u0627\u062f\u0627\u0645\u0647 \u0645\u06cc \u062f\u0647\u062f\u060c \u0645\u06af\u0631 \u0627\u06cc\u0646\u06a9\u0647 \u0634\u0648\u0627\u0647\u062f\u06cc \u0628\u0631\u062e\u0644\u0627\u0641 \u0622\u0646 \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0641\u0631\u0636 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u06cc \u0646\u06cc\u0633\u062a \u06a9\u0647 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0642\u0631\u0627\u0631 \u0627\u0633\u062a \u0628\u0631\u0627\u06cc \u0647\u0645\u06cc\u0634\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a \u06a9\u0646\u062f\u061b \u0628\u0644\u06a9\u0647 \u06cc\u0639\u0646\u06cc \u062f\u0631 \u0632\u0645\u0627\u0646 \u062a\u0647\u06cc\u0647 \u06af\u0632\u0627\u0631\u0634 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0641\u0631\u0636 \u0628\u0631 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0648\u0627\u062d\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0631 \u0622\u06cc\u0646\u062f\u0647 \u0646\u0632\u062f\u06cc\u06a9 \u0642\u0635\u062f \u06cc\u0627 \u0636\u0631\u0648\u0631\u062a \u062a\u0648\u0642\u0641 \u0641\u0639\u0627\u0644\u06cc\u062a \u0646\u062f\u0627\u0631\u062f.<\/p>\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\u0636 \u06a9\u0646\u06cc\u062f \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u062a\u0648\u0644\u06cc\u062f\u06cc \u06cc\u06a9 \u062f\u0633\u062a\u06af\u0627\u0647 \u0635\u0646\u0639\u062a\u06cc \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a \u0648 \u0627\u0646\u062a\u0638\u0627\u0631 \u062f\u0627\u0631\u062f \u0686\u0646\u062f\u06cc\u0646 \u0633\u0627\u0644 \u0627\u0632 \u0622\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u062f. \u062f\u0631 \u0634\u0631\u0627\u06cc\u0637 \u0639\u0627\u062f\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0646 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u0633\u062a\u0645\u0631 \u0634\u0631\u06a9\u062a \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f \u0648 \u0628\u0647\u0627\u06cc \u0622\u0646 \u0637\u06cc \u062f\u0648\u0631\u0647 \u0647\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u060c \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0628\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0646\u0638\u0648\u0631 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3 . <strong><strong>\u0641\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0645\u0631 \u0648\u0627\u0642\u0639\u06cc \u06cc\u06a9 \u0648\u0627\u062d\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0633\u06cc\u0627\u0631 \u0637\u0648\u0644\u0627\u0646\u06cc \u0628\u0627\u0634\u062f \u0648 \u0646\u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u0631\u0627\u06cc \u0627\u0637\u0644\u0627\u0639 \u0627\u0632 \u0639\u0645\u0644\u06a9\u0631\u062f \u0622\u0646 \u062a\u0627 \u0632\u0645\u0627\u0646 \u067e\u0627\u06cc\u0627\u0646 \u0641\u0639\u0627\u0644\u06cc\u062a \u0635\u0628\u0631 \u06a9\u0631\u062f. \u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644\u060c \u0641\u0639\u0627\u0644\u06cc\u062a \u0648\u0627\u062d\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0628\u0647 \u062f\u0648\u0631\u0647 \u0647\u0627\u06cc \u0632\u0645\u0627\u0646\u06cc \u0645\u0634\u062e\u0635 \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc \u0634\u0648\u062f \u0648 \u0628\u0631\u0627\u06cc \u0647\u0631 \u062f\u0648\u0631\u0647\u060c \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u06af\u0632\u0627\u0631\u0634 \u0645\u06cc \u0634\u0648\u062f. \u0627\u06cc\u0646 \u0645\u0641\u0647\u0648\u0645 <strong>\u0641\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc<\/strong> \u0646\u0627\u0645 \u062f\u0627\u0631\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u06cc\u06a9 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0635\u0648\u0631\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0631\u0627\u06cc \u06cc\u06a9 \u0633\u0627\u0644 \u0645\u0627\u0644\u06cc \u062a\u0647\u06cc\u0647 \u06a9\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a \u0645\u06cc \u062a\u0648\u0627\u0646 \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0622\u0646 \u062f\u0648\u0631\u0647 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0648 \u0628\u0627 \u062f\u0648\u0631\u0647 \u0647\u0627\u06cc \u0642\u0628\u0644\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0631\u062f.<\/p>\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>: \u0627\u06af\u0631 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0627\u0632 \u0627\u0628\u062a\u062f\u0627\u06cc \u0641\u0631\u0648\u0631\u062f\u06cc\u0646 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0627\u0633\u0641\u0646\u062f \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u06cc\u0646 \u062f\u0648\u0631\u0647 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u06af\u0632\u0627\u0631\u0634 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0622\u0646 \u062f\u0648\u0631\u0647 \u0645\u0648\u0631\u062f \u0628\u0631\u0631\u0633\u06cc \u0642\u0631\u0627\u0631 \u0645\u06cc \u06af\u06cc\u0631\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u06a9\u0645\u06a9 \u0645\u06cc \u06a9\u0646\u062f \u0628\u062f\u0648\u0646 \u0627\u06cc\u0646\u06a9\u0647 \u0645\u0646\u062a\u0638\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0639\u0645\u0631 \u0648\u0627\u062d\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0628\u0627\u0634\u0646\u062f\u060c \u0639\u0645\u0644\u06a9\u0631\u062f \u0622\u0646 \u0631\u0627 \u062f\u0631 \u0628\u0627\u0632\u0647 \u0647\u0627\u06cc \u0632\u0645\u0627\u0646\u06cc \u0645\u0634\u062e\u0635 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06a9\u0646\u0646\u062f.<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\"><strong>\u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0628\u0631\u0627\u06cc \u0645\u0637\u0627\u0644\u0639\u0647 : <\/strong><a href=\"https:\/\/moeinsoft.com\/articles\/what-are-accounting-standards\/\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a \u0648 \u0686\u0631\u0627 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u0646\u062f\u061f<\/a><\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"307\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/Fiscal-period-assumption-in-accounting-1024x307.webp\" alt=\"\u062a\u0635\u0648\u06cc\u0631 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0641\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u062f\u0631 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" class=\"wp-image-34050\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/Fiscal-period-assumption-in-accounting-1024x307.webp 1024w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/Fiscal-period-assumption-in-accounting-300x90.webp 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/Fiscal-period-assumption-in-accounting-768x230.webp 768w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2026\/08\/Fiscal-period-assumption-in-accounting.webp 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">4 . <strong><strong>\u0641\u0631\u0636 \u0648\u0627\u062d\u062f \u0627\u0646\u062f\u0627\u0632\u0647 \u06af\u06cc\u0631\u06cc \u067e\u0648\u0644\u06cc<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0647\u0645\u0647 \u0631\u0648\u06cc\u062f\u0627\u062f \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627\u06cc\u062f \u0628\u0627 \u06cc\u06a9 \u0645\u0639\u06cc\u0627\u0631 \u0645\u0634\u062a\u0631\u06a9 \u062b\u0628\u062a \u0634\u0648\u0646\u062f. <strong>\u0641\u0631\u0636 \u0648\u0627\u062d\u062f \u0627\u0646\u062f\u0627\u0632\u0647\u200c \u06af\u06cc\u0631\u06cc \u067e\u0648\u0644\u06cc<\/strong> \u0645\u06cc\u200c \u06af\u0648\u06cc\u062f \u0647\u0631 \u0645\u0639\u0627\u0645\u0644\u0647 \u06cc\u0627 \u0631\u0648\u06cc\u062f\u0627\u062f \u0645\u0627\u0644\u06cc \u06a9\u0647 \u0642\u0627\u0628\u0644 \u0627\u0646\u062f\u0627\u0632\u0647\u200c \u06af\u06cc\u0631\u06cc \u0627\u0633\u062a\u060c \u0628\u0627\u06cc\u062f \u0628\u0627 \u067e\u0648\u0644 (\u0645\u062b\u0644 \u0631\u06cc\u0627\u0644) \u0633\u0646\u062c\u06cc\u062f\u0647 \u0648 \u062f\u0631 \u06af\u0632\u0627\u0631\u0634\u200c \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062b\u0628\u062a \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0641\u0631\u0636 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u0627 \u0646\u06cc\u0633\u062a \u06a9\u0647 \u0627\u0631\u0632\u0634 \u0648\u0627\u0642\u0639\u06cc \u067e\u0648\u0644 \u062f\u0631 \u0637\u0648\u0644 \u0632\u0645\u0627\u0646 \u0647\u06cc\u0686 \u062a\u063a\u06cc\u06cc\u0631\u06cc \u0646\u0645\u06cc \u06a9\u0646\u062f.<\/p>\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>: \u0645\u0647\u0627\u0631\u062a \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646\u060c \u0631\u0636\u0627\u06cc\u062a \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u06cc\u0627 \u0627\u0639\u062a\u0628\u0627\u0631 \u06cc\u06a9 \u0628\u0631\u0646\u062f \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0631\u0627\u06cc \u06cc\u06a9 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0627\u0631\u0632\u0634 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0627\u0645\u0627 \u0647\u0631 \u06cc\u06a9 \u0627\u0632 \u0627\u06cc\u0646 \u0645\u0648\u0627\u0631\u062f \u0644\u0632\u0648\u0645\u0627\u064b \u0628\u0647 \u0634\u06a9\u0644 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0648 \u0642\u0627\u0628\u0644 \u0627\u062a\u06a9\u0627 \u0642\u0627\u0628\u0644 \u0627\u0646\u062f\u0627\u0632\u0647 \u06af\u06cc\u0631\u06cc \u067e\u0648\u0644\u06cc \u0646\u06cc\u0633\u062a\u0646\u062f. \u062f\u0631 \u0646\u062a\u06cc\u062c\u0647\u060c \u0647\u0645\u0647 \u0639\u0648\u0627\u0645\u0644 \u0645\u0624\u062b\u0631 \u0628\u0631 \u06cc\u06a9 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0627\u0644\u0632\u0627\u0645\u0627\u064b \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0642\u0644\u0645 \u0645\u0627\u0644\u06cc \u062b\u0628\u062a \u0646\u0645\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5 . <strong><strong><strong>\u0641\u0631\u0636 \u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc<\/strong><\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 <strong>\u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc<\/strong>\u060c \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0632\u0645\u0627\u0646 \u0648\u0642\u0648\u0639 \u0648 \u062a\u062d\u0642\u0642 \u0631\u0648\u06cc\u062f\u0627\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0645\u06cc \u0634\u0648\u0646\u062f\u060c \u0646\u0647 \u0635\u0631\u0641\u0627\u064b \u0632\u0645\u0627\u0646\u06cc \u06a9\u0647 \u0648\u062c\u0647 \u0646\u0642\u062f \u062f\u0631\u06cc\u0627\u0641\u062a \u06cc\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u06cc \u0634\u0648\u062f. \u0627\u06cc\u0646 \u0645\u0641\u0647\u0648\u0645 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u0631\u0627\u06cc\u062c \u062f\u0631 \u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u0622\u0645\u0648\u0632\u0634\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647\u060c \u062f\u0631\u06cc\u0627\u0641\u062a \u06cc\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u067e\u0648\u0644 \u0647\u0645\u06cc\u0634\u0647 \u0628\u0627 \u0632\u0645\u0627\u0646 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f \u06cc\u0627 \u0647\u0632\u06cc\u0646\u0647 \u06cc\u06a9\u0633\u0627\u0646 \u0646\u06cc\u0633\u062a.<\/p>\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\u0636 \u06a9\u0646\u06cc\u062f \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0627\u0633\u0641\u0646\u062f\u0645\u0627\u0647 \u062e\u062f\u0645\u0627\u062a\u06cc \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc \u0627\u0631\u0627\u0626\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0645\u0628\u0644\u063a \u0622\u0646 \u0631\u0627 \u062f\u0631 \u0641\u0631\u0648\u0631\u062f\u06cc\u0646 \u0633\u0627\u0644 \u0628\u0639\u062f \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc \u06a9\u0646\u062f. \u062f\u0631 \u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc\u060c \u062f\u0631\u0622\u0645\u062f \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062e\u062f\u0645\u0627\u062a \u0628\u0631 \u0627\u0633\u0627\u0633 \u0632\u0645\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u062a \u0648 \u062a\u062d\u0642\u0642 \u062f\u0631\u0622\u0645\u062f \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0645\u06cc \u0634\u0648\u062f\u060c \u0646\u0647 \u0635\u0631\u0641\u0627\u064b \u062f\u0631 \u0632\u0645\u0627\u0646 \u062f\u0631\u06cc\u0627\u0641\u062a \u0648\u062c\u0647 \u0646\u0642\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u0645\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u062f\u0631\u0628\u0627\u0631\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627 \u0646\u06cc\u0632 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f. \u0627\u06af\u0631 \u0634\u0631\u06a9\u062a\u06cc \u062e\u062f\u0645\u062a\u06cc \u0631\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u062f \u0627\u0645\u0627 \u0648\u062c\u0647 \u0622\u0646 \u0631\u0627 \u062f\u0631 \u0645\u0627\u0647 \u0628\u0639\u062f \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0646\u062f\u060c \u0635\u0631\u0641\u0627\u064b \u0628\u0647 \u062f\u0644\u06cc\u0644 \u062a\u0623\u062e\u06cc\u0631 \u062f\u0631 \u067e\u0631\u062f\u0627\u062e\u062a\u060c \u0647\u0632\u06cc\u0646\u0647 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062f\u0648\u0631\u0647 \u0648\u0642\u0648\u0639 \u0631\u0648\u06cc\u062f\u0627\u062f \u0628\u0647 \u062f\u0648\u0631\u0647 \u0628\u0639\u062f \u0645\u0646\u062a\u0642\u0644 \u0646\u0645\u06cc \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#2145e6\" class=\"has-inline-color\">\u0646\u06a9\u062a\u0647 \u0639\u0644\u0645\u06cc:<\/mark><\/strong> \u00ab\u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc\u00bb \u0628\u0627 \u00ab\u0641\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u00bb \u06cc\u06a9\u0633\u0627\u0646 \u0646\u06cc\u0633\u062a. \u0641\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u060c \u0641\u0639\u0627\u0644\u06cc\u062a \u0648\u0627\u062d\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0631\u0627 \u0628\u0647 \u062f\u0648\u0631\u0647 \u0647\u0627\u06cc \u0632\u0645\u0627\u0646\u06cc \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc \u06a9\u0646\u062f\u061b \u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc \u0646\u06cc\u0632 \u0645\u0634\u062e\u0635 \u0645\u06cc \u06a9\u0646\u062f \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0648\u0642\u0648\u0639 \u0631\u0648\u06cc\u062f\u0627\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0634\u0648\u0646\u062f\u060c \u0646\u0647 \u0635\u0631\u0641\u0627\u064b \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u062a\u0641\u0627\u0648\u062a \u0627\u0635\u0648\u0644 \u0648 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u06cc\u06a9\u06cc \u0627\u0632 \u067e\u0631\u0633\u0634 \u0647\u0627\u06cc \u0631\u0627\u06cc\u062c \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 <strong>\u0641\u0631\u0642 \u0627\u0635\u0648\u0644 \u0648 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647\u060c \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u0627\u06cc\u0647 \u0648 \u0686\u0627\u0631\u0686\u0648\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c \u06a9\u0646\u0646\u062f\u061b \u0627\u0645\u0627 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c \u06af\u0648\u06cc\u0646\u062f \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0686\u06af\u0648\u0646\u0647 \u062b\u0628\u062a \u0648 \u06af\u0632\u0627\u0631\u0634 \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<div style=\"height:25px\" 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 class=\"has-text-align-center\" data-align=\"center\">\u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0642\u0648\u0627\u0639\u062f \u0648 \u0645\u0628\u0627\u0646\u06cc \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u062f\u0631 \u062b\u0628\u062a \u0648 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0647\u0633\u062a\u0646\u062f.<\/td><td>\u067e\u06cc\u0634 \u0641\u0631\u0636 \u0647\u0627\u06cc \u0628\u0646\u06cc\u0627\u062f\u06cc \u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0633\u062a\u0646\u062f.<\/td><\/tr><tr><td>\u0646\u062d\u0648\u0647 \u0628\u0631\u062e\u0648\u0631\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc \u06a9\u0646\u0646\u062f.<\/td><td>\u0686\u0627\u0631\u0686\u0648\u0628 \u0648 \u0632\u0645\u06cc\u0646\u0647 \u0627\u0646\u062c\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc \u06a9\u0646\u0646\u062f.<\/td><\/tr><tr><td>\u0646\u0645\u0648\u0646\u0647: \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0648 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f \u062f\u0631 \u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u0647\u0627\u06cc \u0622\u0645\u0648\u0632\u0634\u06cc \u0633\u0646\u062a\u06cc<\/td><td>\u0646\u0645\u0648\u0646\u0647: \u0641\u0631\u0636 \u062a\u0641\u06a9\u06cc\u06a9 \u0634\u062e\u0635\u06cc\u062a \u0648 \u062a\u062f\u0627\u0648\u0645 \u0641\u0639\u0627\u0644\u06cc\u062a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\"><strong>\u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0628\u0631\u0627\u06cc \u0645\u0637\u0627\u0644\u0639\u0647 :<\/strong> <a href=\"https:\/\/moeinsoft.com\/articles\/accounting-principles\/\">\u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc | \u0645\u0639\u0631\u0641\u06cc 10 \u062a\u0627 \u0627\u0635\u0644 \u0645\u0647\u0645<\/a><\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0686\u0631\u0627 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0647\u0645 \u0647\u0633\u062a\u0646\u062f\u061f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0645\u06a9 \u0645\u06cc \u06a9\u0646\u0646\u062f \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06cc\u06a9 \u0648\u0627\u062d\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0628\u0631 \u0627\u0633\u0627\u0633 \u06cc\u06a9 \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0634\u062e\u0635 \u062b\u0628\u062a \u0648 \u06af\u0632\u0627\u0631\u0634 \u0634\u0648\u0646\u062f. \u0627\u06af\u0631 \u0647\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u06cc\u0627 \u0647\u0631 \u0648\u0627\u062d\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0628\u062f\u0648\u0646 \u06cc\u06a9 \u0686\u0627\u0631\u0686\u0648\u0628 \u0645\u0634\u062a\u0631\u06a9 \u062f\u0631\u0628\u0627\u0631\u0647 \u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u0648 \u06af\u0632\u0627\u0631\u0634 \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627 \u062a\u0635\u0645\u06cc\u0645 \u0628\u06af\u06cc\u0631\u062f\u060c \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648 \u062a\u0641\u0633\u06cc\u0631 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0628\u0633\u06cc\u0627\u0631 \u062f\u0634\u0648\u0627\u0631 \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0641\u0631\u0636 \u062a\u0641\u06a9\u06cc\u06a9 \u0634\u062e\u0635\u06cc\u062a \u0645\u0634\u062e\u0635 \u0645\u06cc \u06a9\u0646\u062f \u06a9\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0634\u062e\u0635\u06cc \u0645\u0627\u0644\u06a9 \u0646\u0628\u0627\u06cc\u062f \u0628\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0633\u0628 \u0648\u06a9\u0627\u0631 \u0645\u062e\u0644\u0648\u0637 \u0634\u0648\u062f. \u0641\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u0627\u0645\u06a9\u0627\u0646 \u06af\u0632\u0627\u0631\u0634 \u0639\u0645\u0644\u06a9\u0631\u062f \u062f\u0631 \u0628\u0627\u0632\u0647 \u0647\u0627\u06cc \u0632\u0645\u0627\u0646\u06cc \u0645\u0634\u062e\u0635 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc \u06a9\u0646\u062f \u0648 \u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc \u0628\u0627\u0639\u062b \u0645\u06cc \u0634\u0648\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0641\u0642\u0637 \u0628\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0648\u062c\u0647 \u0646\u0642\u062f \u0645\u062d\u062f\u0648\u062f \u0646\u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0646\u062a\u06cc\u062c\u0647\u060c \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0641\u0642\u0637 \u0628\u0631\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0627\u0647\u0645\u06cc\u062a \u0646\u062f\u0627\u0631\u062f\u061b \u0645\u062f\u06cc\u0631\u0627\u0646\u060c \u0635\u0627\u062d\u0628\u0627\u0646 \u06a9\u0633\u0628 \u0648\u06a9\u0627\u0631 \u0648 \u0633\u0627\u06cc\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0646\u06cc\u0632 \u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u062f\u0631\u0633\u062a \u06af\u0632\u0627\u0631\u0634 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0641\u0627\u0647\u06cc\u0645 \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/strong> \u067e\u06cc\u0634 \u0641\u0631\u0636 \u0647\u0627\u06cc \u0628\u0646\u06cc\u0627\u062f\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0686\u0627\u0631\u0686\u0648\u0628 \u0627\u0646\u062c\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u0634\u06a9\u0644 \u0645\u06cc \u062f\u0647\u0646\u062f. \u062f\u0631 \u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u0631\u0627\u06cc\u062c \u0622\u0645\u0648\u0632\u0634\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646\u060c \u067e\u0646\u062c \u0641\u0631\u0636 \u0627\u0635\u0644\u06cc \u0634\u0627\u0645\u0644 <strong>\u062a\u0641\u06a9\u06cc\u06a9 \u0634\u062e\u0635\u06cc\u062a\u060c \u062a\u062f\u0627\u0648\u0645 \u0641\u0639\u0627\u0644\u06cc\u062a\u060c \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u060c \u0648\u0627\u062d\u062f \u0627\u0646\u062f\u0627\u0632\u0647 \u06af\u06cc\u0631\u06cc \u067e\u0648\u0644\u06cc \u0648 \u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc<\/strong> \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631\u06a9 \u0627\u06cc\u0646 \u0645\u0641\u0627\u0647\u06cc\u0645 \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u0645\u06cc \u06a9\u0646\u062f \u0628\u0647\u062a\u0631 \u0645\u062a\u0648\u062c\u0647 \u0634\u0648\u06cc\u062f \u0686\u0631\u0627 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0634\u062e\u0635\u06cc \u0645\u0627\u0644\u06a9 \u0627\u0632 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u06a9\u0633\u0628 \u0648\u06a9\u0627\u0631 \u062c\u062f\u0627 \u062b\u0628\u062a \u0645\u06cc \u0634\u0648\u0646\u062f\u060c \u0686\u0631\u0627 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u062f\u0631 \u062f\u0648\u0631\u0647 \u0647\u0627\u06cc \u0632\u0645\u0627\u0646\u06cc \u0645\u0634\u062e\u0635 \u06af\u0632\u0627\u0631\u0634 \u0645\u06cc \u0634\u0648\u062f \u0648 \u0686\u0631\u0627 \u0632\u0645\u0627\u0646 \u062f\u0631\u06cc\u0627\u0641\u062a \u06cc\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u0648\u062c\u0647 \u0646\u0642\u062f \u0647\u0645\u06cc\u0634\u0647 \u0645\u0644\u0627\u06a9 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0646\u06cc\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-cf2dcf29\"><p><strong>\u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637 :<\/strong><\/p><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-dac6f7b4\"><a href=\"https:\/\/moeinsoft.com\/articles\/accounting-consistency-principle\/\">\u0627\u0635\u0644 \u06cc\u06a9\u0646\u0648\u0627\u062e\u062a\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f [\u062a\u0639\u0631\u06cc\u0641\u060c \u0645\u062b\u0627\u0644\u200c\u0647\u0627 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc]<\/a><\/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-1787045749592\" class=\"rank-math-list-item\">\n<p class=\"rank-math-question \"><strong><strong>\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647<\/strong><\/strong><\/p>\n<div class=\"rank-math-answer \">\n\n<p>\u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062c\u0645\u0648\u0639\u0647 \u0627\u06cc \u0627\u0632 \u067e\u06cc\u0634 \u0641\u0631\u0636 \u0647\u0627\u06cc \u0628\u0646\u06cc\u0627\u062f\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0645\u0634\u062e\u0635 \u0645\u06cc \u06a9\u0646\u0646\u062f \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06cc\u06a9 \u0648\u0627\u062d\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0631\u0627 \u0686\u06af\u0648\u0646\u0647 \u0628\u0627\u06cc\u062f \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0646\u0638\u0631 \u0628\u06af\u06cc\u0631\u06cc\u0645 \u0648 \u06af\u0632\u0627\u0631\u0634 \u06a9\u0646\u06cc\u0645.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1787045765194\" class=\"rank-math-list-item\">\n<p class=\"rank-math-question \"><strong>\u0627\u0646\u0648\u0627\u0639 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f<\/strong><\/p>\n<div class=\"rank-math-answer \">\n\n<p>\u0641\u0631\u0636 \u062a\u0641\u06a9\u06cc\u06a9 \u0634\u062e\u0635\u06cc\u062a\u060c \u0641\u0631\u0636 \u062a\u062f\u0627\u0648\u0645 \u0641\u0639\u0627\u0644\u06cc\u062a\u060c \u0641\u0631\u0636 \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u060c \u0641\u0631\u0636 \u0648\u0627\u062d\u062f \u0627\u0646\u062f\u0627\u0632\u0647 \u06af\u06cc\u0631\u06cc \u067e\u0648\u0644\u06cc \u0648 \u0641\u0631\u0636 \u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1787045955210\" class=\"rank-math-list-item\">\n<p class=\"rank-math-question \"><strong><strong>\u062a\u0641\u0627\u0648\u062a \u0627\u0635\u0648\u0644 \u0648 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f<\/strong><\/strong><\/p>\n<div class=\"rank-math-answer \">\n\n<p>\u0628\u0647 \u0632\u0628\u0627\u0646 \u0633\u0627\u062f\u0647\u060c \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u0627\u06cc\u0647 \u0648 \u0686\u0627\u0631\u0686\u0648\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c \u06a9\u0646\u0646\u062f\u061b \u0627\u0645\u0627 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c \u06af\u0648\u06cc\u0646\u062f \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0686\u06af\u0648\u0646\u0647 \u062b\u0628\u062a \u0648 \u06af\u0632\u0627\u0631\u0634 \u0634\u0648\u0646\u062f.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u062c\u0645\u0648\u0639\u0647 \u0627\u06cc \u0627\u0632 \u067e\u06cc\u0634 \u0641\u0631\u0636 \u0647\u0627\u06cc \u0627\u0633\u0627\u0633\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f \u06a9\u0647 \u0628\u0647 \u0622\u0646 \u0647\u0627 \u0645\u0641\u0631\u0648\u0636\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc<\/p>\n","protected":false},"author":3080,"featured_media":31874,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-31867","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\/31867","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=31867"}],"version-history":[{"count":14,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/31867\/revisions"}],"predecessor-version":[{"id":34055,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/31867\/revisions\/34055"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/31874"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=31867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=31867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=31867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}