{"id":32122,"date":"2025-08-13T17:21:49","date_gmt":"2025-08-13T13:51:49","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=32122"},"modified":"2026-07-15T18:07:29","modified_gmt":"2026-07-15T14:37:29","slug":"mafasa-hesab-shahrdari","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/mafasa-hesab-shahrdari\/","title":{"rendered":"\u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f | \u0635\u0641\u0631 \u062a\u0627 \u0635\u062f \u0645\u0631\u0627\u062d\u0644 \u0648 \u0646\u06a9\u0627\u062a"},"content":{"rendered":"\r\n<h2 class=\"wp-block-heading\">\u062a\u0639\u0631\u06cc\u0641 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc<\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc<\/strong> \u06cc\u06a9 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\u062a\u0631\u062f\u062f \u0648 \u062c\u0631\u0627\u06cc\u0645 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u062e\u0648\u062f\u0631\u0648 \u062a\u0633\u0648\u06cc\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f <strong>\u0646\u06a9\u062a\u0647 \u0645\u0647\u0645:<\/strong> \u0646\u062f\u0627\u0634\u062a\u0646 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0627\u0639\u062b \u062a\u0623\u062e\u06cc\u0631 \u062f\u0631 \u062b\u0628\u062a \u0633\u0646\u062f\u060c \u062c\u0631\u06cc\u0645\u0647 \u0645\u0627\u0644\u06cc \u0648 \u062d\u062a\u06cc \u0627\u06cc\u062c\u0627\u062f \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u062d\u0642\u0648\u0642\u06cc \u0634\u0648\u062f.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0646\u0648\u0627\u0639 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc<\/strong><\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-32127\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u062d\u0633\u0644\u062f\u0627\u0631\u06cc-\u0645\u0641\u0635\u0627-1024x576.webp\" alt=\"\u0646\u0645\u0648\u0646\u0647 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u062d\u0633\u0644\u062f\u0627\u0631\u06cc-\u0645\u0641\u0635\u0627-1024x576.webp 1024w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u062d\u0633\u0644\u062f\u0627\u0631\u06cc-\u0645\u0641\u0635\u0627-300x169.webp 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u062d\u0633\u0644\u062f\u0627\u0631\u06cc-\u0645\u0641\u0635\u0627-768x432.webp 768w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u062d\u0633\u0644\u062f\u0627\u0631\u06cc-\u0645\u0641\u0635\u0627.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0645\u0644\u06a9 (\u0646\u0648\u0633\u0627\u0632\u06cc\u060c \u067e\u0633\u0645\u0627\u0646\u062f\u060c \u06a9\u0633\u0628 \u0648 \u067e\u06cc\u0634\u0647)<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u062f \u06a9\u0647 \u0645\u0627\u0644\u06a9 \u062a\u0645\u0627\u0645 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0644\u06a9 \u062e\u0648\u062f \u0631\u0627 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<br \/>\u0645\u0648\u0627\u0631\u062f \u0627\u0635\u0644\u06cc \u0634\u0627\u0645\u0644:<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li><strong>\u0639\u0648\u0627\u0631\u0636 \u0646\u0648\u0633\u0627\u0632\u06cc<\/strong>: \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0647\u0632\u06cc\u0646\u0647\u200c \u0647\u0627 \u0648 \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0642\u06cc\u0642 \u0639\u0648\u0627\u0631\u0636 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u062f\u0631 \u067e\u0631\u0648\u0698\u0647\u200c \u0647\u0627\u06cc \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u06cc\u060c \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0628\u0647\u062a\u0631\u06cc\u0646 <strong><a href=\"https:\/\/moeinsoft.com\/product\/contracting-accounting-software\/\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0633\u0627\u062e\u062a\u0645\u0627\u0646<\/a><\/strong> \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0631\u0648\u0646\u062f \u06a9\u0627\u0631 \u0631\u0627 \u0633\u0631\u06cc\u0639\u200c\u062a\u0631 \u0648 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u06a9\u0646\u062f.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0639\u0648\u0627\u0631\u0636 \u067e\u0633\u0645\u0627\u0646\u062f<\/strong>: \u0647\u0632\u06cc\u0646\u0647 \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0648 \u062f\u0641\u0639 \u0632\u0628\u0627\u0644\u0647 \u0648 \u067e\u0633\u0645\u0627\u0646\u062f \u0634\u0647\u0631\u06cc.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0639\u0648\u0627\u0631\u0636 \u06a9\u0633\u0628 \u0648 \u067e\u06cc\u0634\u0647<\/strong>: \u0628\u0631\u0627\u06cc \u0627\u0645\u0644\u0627\u06a9\u06cc \u06a9\u0647 \u06a9\u0627\u0631\u0628\u0631\u06cc \u062a\u062c\u0627\u0631\u06cc \u06cc\u0627 \u0627\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u0646\u062f.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0627\u06af\u0631 \u06cc\u06a9 \u0645\u063a\u0627\u0632\u0647 \u062f\u0631 \u062a\u0647\u0631\u0627\u0646 \u0631\u0627 \u0628\u0641\u0631\u0648\u0634\u06cc\u062f\u060c \u0628\u0627\u06cc\u062f \u0642\u0628\u0644 \u0627\u0632 \u0645\u0631\u0627\u062c\u0639\u0647 \u0628\u0647 \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647\u060c \u0628\u0627 \u0645\u0631\u0627\u062c\u0639\u0647 \u0628\u0647 \u062f\u0641\u062a\u0631 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9 \u06cc\u0627 \u0633\u0627\u0645\u0627\u0646\u0647 \u062a\u0647\u0631\u0627\u0646 \u0645\u0646 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u0641\u0648\u0642 \u0631\u0627 \u062a\u0633\u0648\u06cc\u0647 \u0648 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0646\u06cc\u062f.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0646\u06a9\u0627\u062a \u0645\u0647\u0645:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0631\u0627 \u0686\u0646\u062f \u0631\u0648\u0632 \u067e\u06cc\u0634 \u0627\u0632 \u0645\u0639\u0627\u0645\u0644\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u06a9\u0646\u06cc\u062f.<\/li>\r\n\r\n\r\n\r\n<li>\u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u062c\u0648\u062f \u062a\u062e\u0644\u0641\u0627\u062a \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u06cc \u06cc\u0627 \u0628\u062f\u0647\u06cc \u0642\u062f\u06cc\u0645\u06cc\u060c \u0645\u062f\u062a \u0632\u0645\u0627\u0646 \u0635\u062f\u0648\u0631 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u06cc\u0634\u062a\u0631 \u0634\u0648\u062f.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0645\u0627\u0644\u06a9\u06cc\u0646 \u0648 \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u0627\u0646 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u0639\u0648\u0627\u0631\u0636 \u0648 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0627\u0632 <strong><a href=\"https:\/\/moeinsoft.com\/\" data-type=\"link\" data-id=\"https:\/\/moeinsoft.com\/\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/strong> \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u062a\u0627 \u0628\u062a\u0648\u0627\u0646\u0646\u062f \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0628\u0647\u200c\u0631\u0648\u0632\u06cc \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0645\u0644\u06a9 \u06cc\u0627 \u067e\u0631\u0648\u0698\u0647 \u062e\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u062e\u0648\u062f\u0631\u0648 \u0648 \u0645\u0648\u062a\u0648\u0631\u0633\u06cc\u06a9\u0644\u062a<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0639\u0648\u0627\u0631\u0636 \u0648 \u062c\u0631\u0627\u06cc\u0645 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u062e\u0648\u062f\u0631\u0648 \u06cc\u0627 \u0645\u0648\u062a\u0648\u0631\u0633\u06cc\u06a9\u0644\u062a \u0627\u0633\u062a.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>\u0639\u0648\u0627\u0631\u0636 \u0633\u0627\u0644\u06cc\u0627\u0646\u0647 \u062a\u0631\u062f\u062f<\/strong>: \u0645\u062e\u0635\u0648\u0635 \u062e\u0648\u062f\u0631\u0648\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u0645\u062d\u062f\u0648\u062f\u0647 \u0637\u0631\u062d \u062a\u0631\u0627\u0641\u06cc\u06a9 \u06cc\u0627 \u0632\u0648\u062c \u0648 \u0641\u0631\u062f \u062a\u0631\u062f\u062f \u0645\u06cc \u06a9\u0646\u0646\u062f.<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0639\u0648\u0627\u0631\u0636 \u067e\u0627\u0631\u06a9 \u062d\u0627\u0634\u06cc\u0647 \u0627\u06cc \u06cc\u0627 \u062a\u0648\u0642\u0641 \u0645\u0645\u0646\u0648\u0639<\/strong>: \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062c\u0632\u0626\u06cc \u0627\u0632 \u0628\u062f\u0647\u06cc \u0628\u0647 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0628\u0627\u0634\u062f.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0647\u0646\u06af\u0627\u0645 \u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0627\u0644\u06a9\u06cc\u062a \u062e\u0648\u062f\u0631\u0648\u060c \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u067e\u0631\u062f\u0627\u062e\u062a \u062c\u0631\u0627\u06cc\u0645 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u0648 \u0631\u0627\u0646\u0646\u062f\u06af\u06cc\u060c \u0628\u0627\u06cc\u062f \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u062e\u0648\u062f\u0631\u0648 \u0646\u06cc\u0632 \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u062f (\u062f\u0631 \u0628\u0631\u062e\u06cc \u0634\u0647\u0631\u0647\u0627 \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a).<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0646\u06a9\u0627\u062a \u0645\u0647\u0645:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u062f\u0631\u06cc\u0627\u0641\u062a \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0635\u0648\u0631\u062a \u0622\u0646\u0644\u0627\u06cc\u0646 \u0627\u0645\u06a9\u0627\u0646 \u067e\u0630\u06cc\u0631 \u0627\u0633\u062a.<\/li>\r\n\r\n\r\n\r\n<li>\u0639\u062f\u0645 \u062a\u0633\u0648\u06cc\u0647 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0645\u0627\u0646\u0639 \u0635\u062f\u0648\u0631 \u0628\u0631\u06af \u0633\u0628\u0632 \u06cc\u0627 \u0627\u06cc\u062c\u0627\u062f \u0645\u062d\u062f\u0648\u062f\u06cc\u062a \u062f\u0631 \u062e\u062f\u0645\u0627\u062a \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0634\u0648\u062f.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u06a9\u0627\u0631\u0628\u0631\u062f \u0647\u0627\u06cc \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0628\u0631\u0627\u06cc \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647 \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f<\/strong><\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1024\" height=\"683\" class=\"wp-image-32128\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-\u0645\u0641\u0627\u0635\u0627.jpg\" alt=\"\u0645\u062f\u062a \u0632\u0645\u0627\u0646 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc\r\n\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-\u0645\u0641\u0627\u0635\u0627.jpg 1024w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-\u0645\u0641\u0627\u0635\u0627-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-\u0645\u0641\u0627\u0635\u0627-768x512.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u0627\u0644\u0632\u0627\u0645 \u0627\u0631\u0627\u0626\u0647 \u0628\u0647 \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0637\u0628\u0642 \u0642\u0648\u0627\u0646\u06cc\u0646 \u062b\u0628\u062a \u0627\u0633\u0646\u0627\u062f \u0648 \u0627\u0645\u0644\u0627\u06a9\u060c \u0627\u0631\u0627\u0626\u0647 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0642\u0628\u0644 \u0627\u0632 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f \u0645\u0644\u06a9 \u06cc\u0627 \u062e\u0648\u062f\u0631\u0648 \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a. \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647 \u0645\u0648\u0638\u0641 \u0627\u0633\u062a \u0642\u0628\u0644 \u0627\u0632 \u062b\u0628\u062a \u0633\u0646\u062f \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062d\u0627\u0635\u0644 \u06a9\u0646\u062f \u06a9\u0647 \u0645\u0644\u06a9 \u06cc\u0627 \u062e\u0648\u062f\u0631\u0648 \u0628\u062f\u0647\u06cc \u0645\u0639\u0648\u0642\u0647 \u0628\u0647 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0646\u062f\u0627\u0631\u062f. \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u0628\u0631\u0627\u06cc \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u0627\u0646\u062a\u0642\u0627\u0644 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u0642\u0628\u0644\u06cc \u0628\u0647 \u0645\u0627\u0644\u06a9 \u062c\u062f\u06cc\u062f \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f.<br \/>\u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u06cc\u06a9 \u0622\u067e\u0627\u0631\u062a\u0645\u0627\u0646 \u0628\u0641\u0631\u0648\u0634\u06cc\u062f\u060c \u0642\u0628\u0644 \u0627\u0632 \u0631\u0648\u0632 \u0645\u0639\u0627\u0645\u0644\u0647 \u0628\u0627\u06cc\u062f \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0631\u0627 \u0628\u0647 \u0646\u0627\u0645 \u062e\u0631\u06cc\u062f\u0627\u0631 \u06cc\u0627 \u0628\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0647 \u0631\u0648\u0632 \u0627\u0631\u0627\u0626\u0647 \u06a9\u0646\u06cc\u062f.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u062a\u0628\u0639\u0627\u062a \u0639\u062f\u0645 \u0627\u0631\u0627\u0626\u0647 (\u062c\u0631\u06cc\u0645\u0647\u060c \u062a\u0627\u062e\u06cc\u0631 \u062f\u0631 \u0627\u0646\u062a\u0642\u0627\u0644)<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0647\u0645\u0627\u0646\u0637\u0648\u0631 \u06a9\u0647 \u0642\u0627\u0646\u0648\u0646 \u0628\u0631\u0627\u06cc \u0628\u0631\u062e\u06cc \u062a\u062e\u0644\u0641\u0627\u062a \u0645\u062b\u0644 <strong><a href=\"https:\/\/moeinsoft.com\/articles\/jarime-adam-sodor-faktor-taazirat\/\" data-type=\"post\" data-id=\"32061\">\u062c\u0631\u06cc\u0645\u0647 \u0639\u062f\u0645 \u0635\u062f\u0648\u0631 \u0641\u0627\u06a9\u062a\u0648\u0631 \u062f\u0631 \u062a\u0639\u0632\u06cc\u0631\u0627\u062a<\/a><\/strong> \u0645\u062c\u0627\u0632\u0627\u062a \u0645\u0634\u062e\u0635 \u06a9\u0631\u062f\u0647\u060c \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0647\u0645 \u062f\u0631 \u0635\u0648\u0631\u062a \u0639\u062f\u0645 \u0627\u0631\u0627\u0626\u0647 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062c\u0631\u06cc\u0645\u0647 \u06cc\u0627 \u0645\u062d\u062f\u0648\u062f\u06cc\u062a \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u062f.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0627\u0646\u062c\u0627\u0645 \u0645\u0639\u0627\u0645\u0644\u0647 \u062f\u0631 \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647 \u0628\u0647 \u062a\u0639\u0648\u06cc\u0642 \u0645\u06cc \u0627\u0641\u062a\u062f \u0648 \u0637\u0631\u0641\u06cc\u0646 \u0628\u0627\u06cc\u062f \u0648\u0642\u062a \u062c\u062f\u06cc\u062f \u062a\u0639\u06cc\u06cc\u0646 \u06a9\u0646\u0646\u062f.<\/li>\r\n\r\n\r\n\r\n<li>\u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062c\u0631\u06cc\u0645\u0647 \u062f\u06cc\u0631\u06a9\u0631\u062f \u0628\u0627\u0628\u062a \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u0645\u0639\u0648\u0642\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u0648\u062f.<\/li>\r\n\r\n\r\n\r\n<li>\u062f\u0631 \u0628\u0639\u0636\u06cc \u0645\u0648\u0627\u0631\u062f \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u062d\u0642\u0648\u0642\u06cc \u0628\u06cc\u0646 \u062e\u0631\u06cc\u062f\u0627\u0631 \u0648 \u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0627\u06cc\u062c\u0627\u062f \u0645\u06cc \u0634\u0648\u062f.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0646\u06a9\u062a\u0647 \u0645\u0647\u0645:<\/strong> \u0628\u0647\u062a\u0631\u06cc\u0646 \u0631\u0627\u0647 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0686\u0646\u062f \u0631\u0648\u0632 \u067e\u06cc\u0634 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u0645\u0639\u0627\u0645\u0644\u0647\u060c \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0622\u063a\u0627\u0632 \u0634\u0648\u062f \u062a\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u062c\u0648\u062f \u0645\u0634\u06a9\u0644 \u0632\u0645\u0627\u0646 \u06a9\u0627\u0641\u06cc \u0628\u0631\u0627\u06cc \u0631\u0641\u0639 \u0622\u0646 \u0628\u0627\u0634\u062f.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u0631\u0648\u0634 \u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc<\/strong><\/h2>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u062f\u0631\u06cc\u0627\u0641\u062a \u062d\u0636\u0648\u0631\u06cc \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0631\u0648\u0634 \u0628\u0631\u0627\u06cc \u0627\u0641\u0631\u0627\u062f\u06cc \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a \u06a9\u0647 \u062a\u0631\u062c\u06cc\u062d \u0645\u06cc \u062f\u0647\u0646\u062f \u06a9\u0627\u0631 \u0631\u0627 \u062d\u0636\u0648\u0631\u06cc \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f \u06cc\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0633\u0627\u0645\u0627\u0646\u0647 \u0647\u0627\u06cc \u0622\u0646\u0644\u0627\u06cc\u0646 \u0631\u0627 \u0646\u062f\u0627\u0631\u0646\u062f.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0645\u0631\u0627\u062d\u0644: \u0645\u0631\u0627\u062c\u0639\u0647 \u0628\u0647 \u0646\u0632\u062f\u06cc\u06a9 \u062a\u0631\u06cc\u0646 \u062f\u0641\u062a\u0631 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9 \u0634\u0647\u0631\u060c \u0627\u0631\u0627\u0626\u0647 \u0645\u062f\u0627\u0631\u06a9\u060c \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u062f\u0647\u06cc \u0647\u0627\u060c \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0686\u0627\u067e\u06cc.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\"><strong>\u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645 (\u0633\u0646\u062f\u060c \u067e\u0627\u06cc\u0627\u0646 \u06a9\u0627\u0631\u060c \u0646\u0627\u0645\u0647 \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647 \u0648\u2026)<\/strong><\/h4>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0633\u0646\u062f \u0645\u0627\u0644\u06a9\u06cc\u062a \u06cc\u0627 \u0628\u0646\u0686\u0627\u0642<\/li>\r\n\r\n\r\n\r\n<li>\u067e\u0627\u06cc\u0627\u0646 \u06a9\u0627\u0631 \u0633\u0627\u062e\u062a\u0645\u0627\u0646 (\u0628\u0631\u0627\u06cc \u0627\u0645\u0644\u0627\u06a9 \u062c\u062f\u06cc\u062f \u06cc\u0627 \u062a\u063a\u06cc\u06cc\u0631 \u06a9\u0627\u0631\u0628\u0631\u06cc)<\/li>\r\n\r\n\r\n\r\n<li>\u06a9\u0627\u0631\u062a \u0645\u0644\u06cc \u0645\u0627\u0644\u06a9 \u06cc\u0627 \u0646\u0645\u0627\u06cc\u0646\u062f\u0647 \u0642\u0627\u0646\u0648\u0646\u06cc<\/li>\r\n\r\n\r\n\r\n<li>\u0648\u06a9\u0627\u0644\u062a \u0646\u0627\u0645\u0647 \u0631\u0633\u0645\u06cc \u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u062c\u0648\u062f \u0646\u0645\u0627\u06cc\u0646\u062f\u0647<\/li>\r\n\r\n\r\n\r\n<li>\u0646\u0627\u0645\u0647 \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\"><strong>\u0632\u0645\u0627\u0646 \u062a\u0642\u0631\u06cc\u0628\u06cc \u0635\u062f\u0648\u0631 (\u0645\u062b\u0644\u0627 1 \u062a\u0627 2 \u0631\u0648\u0632)<\/strong><\/h4>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0634\u0631\u0627\u06cc\u0637 \u0645\u0639\u0645\u0648\u0644 \u0635\u062f\u0648\u0631 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u062d\u0636\u0648\u0631\u06cc \u0628\u06cc\u0646 1 \u062a\u0627 2 \u0631\u0648\u0632 \u06a9\u0627\u0631\u06cc \u0632\u0645\u0627\u0646 \u0645\u06cc \u0628\u0631\u062f. \u0627\u06af\u0631 \u0645\u0644\u06a9 \u0628\u062f\u0647\u06cc \u0633\u0646\u06af\u06cc\u0646 \u06cc\u0627 \u067e\u0631\u0648\u0646\u062f\u0647 \u062a\u062e\u0644\u0641 \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0627\u06cc\u0646 \u0632\u0645\u0627\u0646 \u0628\u06cc\u0634\u062a\u0631 \u0645\u06cc \u0634\u0648\u062f.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u062f\u0631\u06cc\u0627\u0641\u062a \u063a\u06cc\u0631\u062d\u0636\u0648\u0631\u06cc \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 \u062a\u0647\u0631\u0627\u0646 \u0645\u0646 (\u06cc\u0627 \u0633\u0627\u06cc\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u0647\u0627)<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0634\u0647\u0631\u0647\u0627 \u0627\u0645\u06a9\u0627\u0646 \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0628\u0647 \u0635\u0648\u0631\u062a \u0622\u0646\u0644\u0627\u06cc\u0646 \u0631\u0627 \u0641\u0631\u0627\u0647\u0645 \u06a9\u0631\u062f\u0647 \u0627\u0646\u062f. \u062f\u0631 \u062a\u0647\u0631\u0627\u0646 \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0633\u0627\u0645\u0627\u0646\u0647 <a href=\"https:\/\/www.tehran.ir\/\" target=\"_blank\" rel=\"noopener\">tehran.ir<\/a> \u06cc\u0627 \u062a\u0647\u0631\u0627\u0646 \u0645\u0646 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0645\u0632\u06cc\u062a: \u0635\u0631\u0641\u0647 \u062c\u0648\u06cc\u06cc \u062f\u0631 \u0632\u0645\u0627\u0646\u060c \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0622\u0646\u0644\u0627\u06cc\u0646\u060c \u0639\u062f\u0645 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0645\u0631\u0627\u062c\u0639\u0647 \u062d\u0636\u0648\u0631\u06cc.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\"><strong>\u0645\u0631\u0627\u062d\u0644 \u062b\u0628\u062a \u0646\u0627\u0645\u060c \u0628\u0627\u0631\u06af\u0630\u0627\u0631\u06cc \u0645\u062f\u0627\u0631\u06a9\u060c \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0622\u0646\u0644\u0627\u06cc\u0646<\/strong><\/h4>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>\u0648\u0631\u0648\u062f \u06cc\u0627 \u062b\u0628\u062a \u0646\u0627\u0645 \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 \u062a\u0647\u0631\u0627\u0646 \u0645\u0646.<\/li>\r\n\r\n\r\n\r\n<li>\u0627\u0646\u062a\u062e\u0627\u0628 \u0628\u062e\u0634 \u062e\u062f\u0645\u0627\u062a \u0634\u0647\u0631\u0633\u0627\u0632\u06cc \u06cc\u0627 \u0639\u0648\u0627\u0631\u0636 \u0627\u0645\u0644\u0627\u06a9.<\/li>\r\n\r\n\r\n\r\n<li>\u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0644\u06a9 \u06cc\u0627 \u062e\u0648\u062f\u0631\u0648.<\/li>\r\n\r\n\r\n\r\n<li>\u0645\u0634\u0627\u0647\u062f\u0647 \u0628\u062f\u0647\u06cc \u0647\u0627 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0622\u0646\u0644\u0627\u06cc\u0646.<\/li>\r\n\r\n\r\n\r\n<li>\u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0635\u062f\u0648\u0631 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0648 \u0628\u0627\u0631\u06af\u0630\u0627\u0631\u06cc \u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645.<\/li>\r\n\r\n\r\n\r\n<li>\u062f\u0631\u06cc\u0627\u0641\u062a \u0646\u0633\u062e\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u06cc\u0627 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0648\u0636\u0639\u06cc\u062a \u062a\u0627 \u0635\u062f\u0648\u0631 \u0646\u0647\u0627\u06cc\u06cc.<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u0646\u0645\u0648\u0646\u0647 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u2014 \u0631\u0627\u0647\u0646\u0645\u0627 \u06cc\u0627 \u0627\u0644\u06af\u0648<\/strong><\/h2>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" class=\"wp-image-32126\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u0645\u0641\u0627\u0635\u0627-\u062d\u0633\u0627\u0628-1024x576.jpg\" alt=\"\u0647\u0632\u06cc\u0646\u0647 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u0645\u0641\u0627\u0635\u0627-\u062d\u0633\u0627\u0628-1024x576.jpg 1024w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u0645\u0641\u0627\u0635\u0627-\u062d\u0633\u0627\u0628-300x169.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u0645\u0641\u0627\u0635\u0627-\u062d\u0633\u0627\u0628-768x432.jpg 768w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2025\/08\/\u0645\u0641\u0627\u0635\u0627-\u062d\u0633\u0627\u0628.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\"><strong>\u0627\u062c\u0632\u0627\u06cc \u0627\u0635\u0644\u06cc \u0633\u0646\u062f (\u062a\u0627\u0631\u06cc\u062e\u060c \u0634\u0645\u0627\u0631\u0647 \u067e\u06cc\u06af\u06cc\u0631\u06cc\u060c \u062a\u0627\u06cc\u06cc\u062f\u06cc\u0647 \u062a\u0633\u0648\u06cc\u0647)<\/strong><\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">\u06cc\u06a9 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0645\u0639\u062a\u0628\u0631\u060c \u0686\u0647 \u0628\u0647 \u0635\u0648\u0631\u062a \u0686\u0627\u067e\u06cc \u0648 \u0686\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc\u060c \u0645\u0639\u0645\u0648\u0644\u0627 \u0634\u0627\u0645\u0644 \u0628\u062e\u0634 \u0647\u0627\u06cc \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li><strong>\u0639\u0646\u0648\u0627\u0646 \u0648 \u0645\u0634\u062e\u0635\u0627\u062a \u0635\u0627\u062f\u0631\u06a9\u0646\u0646\u062f\u0647<\/strong>\r\n<ul class=\"wp-block-list\">\r\n<li>\u0646\u0627\u0645 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0648 \u0645\u0646\u0637\u0642\u0647 \u0635\u0627\u062f\u0631\u06a9\u0646\u0646\u062f\u0647 (\u0645\u062b\u0644\u0627 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0645\u0646\u0637\u0642\u0647 5 \u062a\u0647\u0631\u0627\u0646)<\/li>\r\n\r\n\r\n\r\n<li>\u0634\u0645\u0627\u0631\u0647 \u0648 \u062a\u0627\u0631\u06cc\u062e \u0635\u062f\u0648\u0631 \u0633\u0646\u062f<\/li>\r\n<\/ul>\r\n<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0645\u0634\u062e\u0635\u0627\u062a \u0645\u0644\u06a9 \u06cc\u0627 \u062e\u0648\u062f\u0631\u0648<\/strong>\r\n<ul class=\"wp-block-list\">\r\n<li>\u06a9\u062f \u0646\u0648\u0633\u0627\u0632\u06cc \u06cc\u0627 \u067e\u0644\u0627\u06a9 \u062b\u0628\u062a\u06cc \u0628\u0631\u0627\u06cc \u0645\u0644\u06a9<\/li>\r\n\r\n\r\n\r\n<li>\u0634\u0645\u0627\u0631\u0647 \u067e\u0644\u0627\u06a9 \u0627\u0646\u062a\u0638\u0627\u0645\u06cc \u0628\u0631\u0627\u06cc \u062e\u0648\u062f\u0631\u0648 \u06cc\u0627 \u0645\u0648\u062a\u0648\u0631\u0633\u06cc\u06a9\u0644\u062a<\/li>\r\n<\/ul>\r\n<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0645\u0634\u062e\u0635\u0627\u062a \u0645\u0627\u0644\u06a9 \u06cc\u0627 \u0645\u062a\u0642\u0627\u0636\u06cc<\/strong>\r\n<ul class=\"wp-block-list\">\r\n<li>\u0646\u0627\u0645 \u0648 \u0646\u0627\u0645 \u062e\u0627\u0646\u0648\u0627\u062f\u06af\u06cc<\/li>\r\n\r\n\r\n\r\n<li>\u06a9\u062f \u0645\u0644\u06cc \u06cc\u0627 \u0634\u0646\u0627\u0633\u0647 \u062d\u0642\u0648\u0642\u06cc<\/li>\r\n<\/ul>\r\n<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0634\u0631\u062d \u0648\u0636\u0639\u06cc\u062a \u0628\u062f\u0647\u06cc \u0648 \u062a\u0633\u0648\u06cc\u0647<\/strong>\r\n<ul class=\"wp-block-list\">\r\n<li>\u0644\u06cc\u0633\u062a \u0639\u0648\u0627\u0631\u0636 \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647 (\u0646\u0648\u0633\u0627\u0632\u06cc\u060c \u067e\u0633\u0645\u0627\u0646\u062f\u060c \u06a9\u0633\u0628 \u0648 \u067e\u06cc\u0634\u0647 \u0648&#8230;)<\/li>\r\n\r\n\r\n\r\n<li>\u0645\u0628\u0644\u063a \u0647\u0631 \u0639\u0648\u0627\u0631\u0636 \u0648 \u062a\u0627\u0631\u06cc\u062e \u067e\u0631\u062f\u0627\u062e\u062a<\/li>\r\n<\/ul>\r\n<\/li>\r\n\r\n\r\n\r\n<li><strong>\u062a\u0627\u06cc\u06cc\u062f\u06cc\u0647 \u0646\u0647\u0627\u06cc\u06cc \u062a\u0633\u0648\u06cc\u0647<\/strong>\r\n<ul class=\"wp-block-list\">\r\n<li>\u062c\u0645\u0644\u0647 \u0627\u06cc \u0631\u0633\u0645\u06cc \u06a9\u0647 \u0628\u06cc\u0627\u0646 \u0645\u06cc \u06a9\u0646\u062f \u062a\u0627 \u062a\u0627\u0631\u06cc\u062e \u0635\u062f\u0648\u0631 \u0633\u0646\u062f\u060c \u0628\u062f\u0647\u06cc \u0628\u0647 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0648\u062c\u0648\u062f \u0646\u062f\u0627\u0631\u062f.<\/li>\r\n<\/ul>\r\n<\/li>\r\n\r\n\r\n\r\n<li><strong>\u0634\u0645\u0627\u0631\u0647 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u06cc\u0627 \u06a9\u062f QR<\/strong>\r\n<ul class=\"wp-block-list\">\r\n<li>\u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0622\u0646\u0644\u0627\u06cc\u0646 \u0648 \u0628\u0631\u0631\u0633\u06cc \u0635\u062d\u062a \u0633\u0646\u062f \u062a\u0648\u0633\u0637 \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647 \u06cc\u0627 \u0645\u0631\u0627\u062c\u0639 \u0631\u0633\u0645\u06cc<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0645\u0644\u06a9\u06cc \u0642\u06cc\u062f \u0634\u0648\u062f:<br \/>\u00ab\u0627\u06cc\u0646 \u0633\u0646\u062f \u0646\u0634\u0627\u0646 \u062f\u0647\u0646\u062f\u0647 \u062a\u0633\u0648\u06cc\u0647 \u06a9\u0644\u06cc\u0647 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u0645\u0644\u06a9 \u0648\u0627\u0642\u0639 \u062f\u0631 \u062e\u06cc\u0627\u0628\u0627\u0646 &#8230; \u062a\u0627 \u062a\u0627\u0631\u06cc\u062e 1404\/05\/10 \u0627\u0633\u062a.\u00bb<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u0633\u0648\u0627\u0644\u0627\u062a \u0631\u0627\u06cc\u062c \u062f\u0631\u0628\u0627\u0631\u0647 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc<\/strong><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>1. \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a \u0648 \u0686\u0647 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u062f\u0627\u0631\u062f\u061f<br \/><\/strong> \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u06cc\u06a9 \u06af\u0648\u0627\u0647\u06cc \u0631\u0633\u0645\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u062f \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u0634\u0645\u0627 \u0628\u0627\u0628\u062a \u0639\u0648\u0627\u0631\u0636 \u0646\u0648\u0633\u0627\u0632\u06cc\u060c \u067e\u0633\u0645\u0627\u0646\u062f\u060c \u06a9\u0633\u0628 \u0648 \u067e\u06cc\u0634\u0647 \u06cc\u0627 \u0639\u0648\u0627\u0631\u0636 \u062e\u0648\u062f\u0631\u0648 \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u067e\u0631\u062f\u0627\u062e\u062a \u0634\u062f\u0647 \u0627\u0633\u062a. \u0628\u062f\u0648\u0646 \u0622\u0646\u060c \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f \u06cc\u0627 \u0627\u0646\u062c\u0627\u0645 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0627\u0645\u0648\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0627\u0645\u06a9\u0627\u0646\u200c \u067e\u0630\u06cc\u0631 \u0646\u06cc\u0633\u062a.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>2. \u0622\u06cc\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u062f\u0648\u0646 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0627\u062f\u061f<br \/><\/strong> \u062e\u06cc\u0631. \u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646\u060c \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647 \u0628\u062f\u0648\u0646 \u0627\u0631\u0627\u0626\u0647 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0646\u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0633\u0646\u062f \u0631\u0627 \u0645\u0646\u062a\u0642\u0644 \u06a9\u0646\u062f. \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u0645\u0627\u0646\u0639 \u0627\u0646\u062a\u0642\u0627\u0644 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u0642\u0628\u0644\u06cc \u0628\u0647 \u0645\u0627\u0644\u06a9 \u062c\u062f\u06cc\u062f \u0645\u06cc \u0634\u0648\u062f.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>3. \u0647\u0632\u06cc\u0646\u0647 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0686\u0642\u062f\u0631 \u0627\u0633\u062a\u061f<br \/><\/strong> \u0647\u0632\u06cc\u0646\u0647 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u062b\u0627\u0628\u062a \u0646\u06cc\u0633\u062a \u0648 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0645\u06cc\u0632\u0627\u0646 \u0628\u062f\u0647\u06cc \u0645\u0644\u06a9 \u06cc\u0627 \u062e\u0648\u062f\u0631\u0648\u060c \u0646\u0648\u0639 \u0639\u0648\u0627\u0631\u0636 \u0648 \u0633\u0627\u0644 \u0647\u0627\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0634\u062f\u0647 \u0645\u062a\u063a\u06cc\u0631 \u0627\u0633\u062a.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>6. \u0686\u0642\u062f\u0631 \u0637\u0648\u0644 \u0645\u06cc \u06a9\u0634\u062f \u062a\u0627 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0635\u0627\u062f\u0631 \u0634\u0648\u062f\u061f<\/strong><strong><br \/><\/strong> \u062f\u0631 \u062d\u0627\u0644\u062a \u0639\u0627\u062f\u06cc\u060c \u0635\u062f\u0648\u0631 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0628\u06cc\u0646 1 \u062a\u0627 2 \u0631\u0648\u0632 \u06a9\u0627\u0631\u06cc \u0632\u0645\u0627\u0646 \u0645\u06cc \u0628\u0631\u062f. \u0627\u0645\u0627 \u0627\u06af\u0631 \u0628\u062f\u0647\u06cc \u0633\u0646\u06af\u06cc\u0646\u060c \u062a\u062e\u0644\u0641 \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u06cc \u06cc\u0627 \u0646\u0642\u0635 \u0645\u062f\u0627\u0631\u06a9 \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0627\u06cc\u0646 \u0632\u0645\u0627\u0646 \u0628\u06cc\u0634\u062a\u0631 \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\"><strong>\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc \u0648 \u0646\u06a9\u0627\u062a \u06a9\u0644\u06cc\u062f\u06cc<\/strong><\/h2>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>\u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u06af\u0648\u0627\u0647\u06cc \u0631\u0633\u0645\u06cc \u062a\u0633\u0648\u06cc\u0647 \u0628\u062f\u0647\u06cc \u0647\u0627\u06cc \u0645\u0644\u06a9 \u06cc\u0627 \u062e\u0648\u062f\u0631\u0648 \u0628\u0627 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0627\u0633\u062a.<\/li>\r\n\r\n\r\n\r\n<li>\u0627\u0631\u0627\u0626\u0647 \u0627\u06cc\u0646 \u0633\u0646\u062f \u0628\u0647 \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647 \u0628\u0631\u0627\u06cc \u0627\u0646\u062a\u0642\u0627\u0644 \u0633\u0646\u062f \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a \u0648 \u0646\u0628\u0648\u062f \u0622\u0646 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0627\u0639\u062b \u062a\u0627\u062e\u06cc\u0631\u060c \u062c\u0631\u06cc\u0645\u0647 \u06cc\u0627 \u0645\u0634\u06a9\u0644\u0627\u062a \u062d\u0642\u0648\u0642\u06cc \u0634\u0648\u062f.<\/li>\r\n\r\n\r\n\r\n<li>\u0631\u0648\u0634 \u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0634\u0627\u0645\u0644 \u0645\u0631\u0627\u062c\u0639\u0647 \u062d\u0636\u0648\u0631\u06cc \u0628\u0647 \u062f\u0641\u0627\u062a\u0631 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9 \u0648 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0633\u0627\u0645\u0627\u0646\u0647 \u0647\u0627\u06cc \u0622\u0646\u0644\u0627\u06cc\u0646 \u0645\u0627\u0646\u0646\u062f \u062a\u0647\u0631\u0627\u0646 \u0645\u0646 \u0627\u0633\u062a.<\/li>\r\n\r\n\r\n\r\n<li>\u0645\u062f\u0627\u0631\u06a9 \u0644\u0627\u0632\u0645 \u0634\u0627\u0645\u0644 \u0633\u0646\u062f \u0645\u0627\u0644\u06a9\u06cc\u062a\u060c \u067e\u0627\u06cc\u0627\u0646 \u06a9\u0627\u0631\u060c \u06a9\u0627\u0631\u062a \u0645\u0644\u06cc \u0648 \u062f\u0631 \u0628\u0631\u062e\u06cc \u0645\u0648\u0627\u0631\u062f \u0646\u0627\u0645\u0647 \u062f\u0641\u062a\u0631\u062e\u0627\u0646\u0647 \u0645\u06cc \u0634\u0648\u062f.<\/li>\r\n\r\n\r\n\r\n<li>\u0632\u0645\u0627\u0646 \u0635\u062f\u0648\u0631 \u0645\u0639\u0645\u0648\u0644\u0627 \u0628\u06cc\u0646 1 \u062a\u0627 2 \u0631\u0648\u0632 \u06a9\u0627\u0631\u06cc \u0627\u0633\u062a \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u0628\u062f\u0647\u06cc \u0633\u0646\u06af\u06cc\u0646 \u06cc\u0627 \u062a\u062e\u0644\u0641\u0627\u062a \u0633\u0627\u062e\u062a\u0645\u0627\u0646\u06cc \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u06cc\u0634\u062a\u0631 \u0634\u0648\u062f.<\/li>\r\n\r\n\r\n\r\n<li>\u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0645\u0639\u062a\u0628\u0631 \u0628\u0627\u06cc\u062f \u062f\u0627\u0631\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e \u0635\u062f\u0648\u0631\u060c \u0634\u0645\u0627\u0631\u0647 \u067e\u06cc\u06af\u06cc\u0631\u06cc \u0648 \u062a\u0627\u06cc\u06cc\u062f\u06cc\u0647 \u062a\u0633\u0648\u06cc\u0647 \u0628\u0627\u0634\u062f.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>\u062a\u0648\u0635\u06cc\u0647:<\/strong> \u0686\u0646\u062f \u0631\u0648\u0632 \u067e\u06cc\u0634 \u0627\u0632 \u0645\u0639\u0627\u0645\u0644\u0647 \u0628\u0631\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0627\u0642\u062f\u0627\u0645 \u06a9\u0646\u06cc\u062f \u062a\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a \u0648\u062c\u0648\u062f \u0645\u0634\u06a9\u0644 \u0632\u0645\u0627\u0646 \u06a9\u0627\u0641\u06cc \u0628\u0631\u0627\u06cc \u0631\u0641\u0639 \u0622\u0646 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0639\u0631\u06cc\u0641 \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0645\u0641\u0627\u0635\u0627 \u062d\u0633\u0627\u0628 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u06cc\u06a9 \u06af\u0648\u0627\u0647\u06cc \u0631\u0633\u0645\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062a\u0648\u0633\u0637 \u0634\u0647\u0631\u062f\u0627\u0631\u06cc \u0635\u0627\u062f\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0645\u0627\u0644\u06a9<\/p>\n","protected":false},"author":2,"featured_media":32132,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-32122","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\/32122","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/comments?post=32122"}],"version-history":[{"count":12,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/32122\/revisions"}],"predecessor-version":[{"id":33790,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/32122\/revisions\/33790"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/32132"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=32122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=32122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=32122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}