{"id":7377,"date":"2023-02-19T11:04:22","date_gmt":"2023-02-19T07:34:22","guid":{"rendered":"http:\/\/moeinsoft.moeinweb.com\/?p=7377"},"modified":"2023-09-25T10:55:47","modified_gmt":"2023-09-25T07:25:47","slug":"history-science-accounting","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/history-science-accounting\/","title":{"rendered":"\u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/strong><\/span>\u060c \u062a\u0627\u0631\u06cc\u062e \u06cc\u06a9\u06cc \u0627\u0632 \u062c\u0630\u0627\u0628\u062a\u0631\u06cc\u0646 \u0645\u0628\u0627\u062d\u062b \u0627\u0633\u062a \u06a9\u0647 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0627\u0641\u0631\u0627\u062f \u0646\u06cc\u0632 \u0628\u0647 \u0622\u0646 \u0639\u0644\u0627\u0642\u0645\u0646\u062f\u0646\u062f. \u0627\u06af\u0631 \u0634\u0645\u0627 \u0647\u0645 \u06cc\u06a9\u06cc \u0627\u0632 \u0622\u0646 \u0627\u0641\u0631\u0627\u062f \u0639\u0644\u0627\u0642\u0647 \u0645\u0646\u062f \u0647\u0633\u062a\u06cc\u062f \u0627\u0632 \u0633\u0631 \u062c\u0627\u06cc\u062a\u0627\u0646 \u062a\u06a9\u0627\u0646 \u0646\u062e\u0648\u0631\u06cc\u062f \u0686\u0631\u0627 \u06a9\u0647 \u0627\u0645\u0631\u0648\u0632 \u0645\u06cc\u062e\u0648\u0627\u0647\u06cc\u0645 \u06cc\u06a9 \u0628\u062d\u062b \u0628\u0633\u06cc\u0627\u0631 \u062c\u0630\u0627\u0628 \u0631\u0627 \u0634\u0631\u0648\u0639 \u06a9\u0646\u06cc\u0645: <\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u0634\u0627\u06cc\u062f \u0634\u0645\u0627 \u0647\u0645 \u062a\u0627\u0628\u062d\u0627\u0644 \u0627\u0632 \u062e\u0648\u062f\u062a\u0627\u0646 \u067e\u0631\u0633\u06cc\u062f\u0647\u200c\u0627\u06cc\u062f \u06a9\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u06a9\u062c\u0627 \u0646\u0634\u0627\u062a \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a!<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u00a0\u06cc\u0627 \u062f\u0631 \u06af\u0630\u0634\u062a\u0647 \u06a9\u0647 <strong><a href=\"https:\/\/moeinsoft.com\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> <\/strong>\u0648\u062c\u0648\u062f \u0646\u062f\u0627\u0634\u062a\u0647\u060c \u0627\u0641\u0631\u0627\u062f \u0686\u06af\u0648\u0646\u0647 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc \u062e\u0648\u062f \u0631\u0627 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u06cc\u06a9\u0631\u062f\u0646\u062f!<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u06cc\u0627 \u0627\u0635\u0644\u0627 \u0686\u0637\u0648\u0631 \u0648 \u0686\u06af\u0648\u0646\u0647 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0648\u062c\u0648\u062f \u0622\u0645\u062f\u0647 \u0627\u0633\u062a!<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u067e\u0627\u06cc \u0627\u06cc\u0646 \u06af\u0641\u062a\u06af\u0648 \u0628\u0646\u0634\u06cc\u0646\u06cc\u062f \u062a\u0627 \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0628\u0647 \u067e\u0627\u0633\u062e \u062a\u0645\u0627\u0645\u06cc \u0627\u06cc\u0646 \u0633\u0648\u0627\u0644\u0627\u062a\u00a0 \u0628\u0631\u0633\u06cc\u062f &#8230;<\/strong><\/span><\/p>\n<h2><span style=\"font-size: 16pt;\">\u00a0<\/span><\/h2>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0631\u0648\u0634 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0631 \u06af\u0630\u0634\u062a\u0647<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u062a\u0627\u0631\u06cc\u062e\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u060c \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062a\u062c\u0627\u0631\u06cc \u0648 \u062a\u062c\u0627\u0631\u062a \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0628\u0647 \u0634\u06a9\u0644\u200c\u0647\u0627\u06cc \u0628\u0633\u06cc\u0627\u0631 \u0645\u062a\u0641\u0627\u0648\u062a\u06cc \u0646\u0633\u0628\u062a \u0628\u0647 \u0627\u0645\u0631\u0648\u0632 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u062f. \u0627\u06cc\u0646 \u0631\u0648\u0634\u200c\u0647\u0627 \u0627\u0632 \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc\u200c\u0647\u0627\u06cc \u0645\u062f\u0631\u0646\u06cc \u0645\u062b\u0644 \u0627\u06cc\u0646\u062a\u0631\u0646\u062a \u0648 \u0627\u0631\u062a\u0628\u0627\u0637\u0627\u062a \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0646\u0628\u0648\u062f\u0646\u062f \u0648 \u0628\u0647 \u0634\u06a9\u0644\u200c\u0647\u0627\u06cc \u0633\u0627\u062f\u0647\u200c\u062a\u0631 \u0648 \u0627\u063a\u0644\u0628 \u062f\u0633\u062a\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u062f\u0646\u062f. \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0628\u0647 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0631 \u062a\u0627\u0631\u06cc\u062e\u200c\u0647\u0627\u06cc \u062f\u0648\u0631 \u0627\u0634\u0627\u0631\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0645:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0628\u0627\u062f\u0644\u0647 (Barter Transactions)<\/strong>: <\/span><span style=\"font-size: 12pt;\">\u062f\u0631 \u062a\u0627\u0631\u06cc\u062e\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u060c \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0628\u0627\u062f\u0644\u0647 \u0628\u0633\u06cc\u0627\u0631 \u0645\u062a\u062f\u0627\u0648\u0644 \u0628\u0648\u062f. \u0627\u0641\u0631\u0627\u062f \u06cc\u0627 \u0627\u0642\u062a\u0635\u0627\u062f\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0645\u0628\u0627\u062f\u0644\u0647 \u0645\u06cc\u200c\u06a9\u0631\u062f\u0646\u062f\u060c \u0628\u062f\u0648\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u067e\u0648\u0644. \u0627\u06cc\u0646 \u0631\u0648\u0634 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0648\u0627\u062d\u062f \u067e\u0648\u0644\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u062a\u062c\u0627\u0631\u062a \u062f\u0631 \u0628\u0627\u0632\u0627\u0631\u0647\u0627 \u0648 \u062c\u0648\u0627\u0647\u0631\u0627\u062a (Marketplace and Bazaars)<\/strong>: <\/span><span style=\"font-size: 12pt;\">\u0628\u0627\u0632\u0627\u0631\u0647\u0627 \u0648 \u062c\u0648\u0627\u0647\u0631\u0627\u062a \u062f\u0631 \u0634\u0647\u0631\u0647\u0627 \u0648 \u0645\u0646\u0627\u0637\u0642 \u0645\u062e\u062a\u0644\u0641 \u062c\u0647\u0627\u0646 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u06a9\u0627\u0646\u200c\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u062a \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0628\u0648\u062f\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u06a9\u0627\u0646\u200c\u0647\u0627\u060c \u062a\u0627\u062c\u0631\u0627\u0646 \u0648 \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0627\u0632 \u0647\u0645\u0647\u200c\u062c\u0627 \u0628\u0647\u200c\u06a9\u0627\u0631 \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u062e\u062a\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0631 \u06a9\u0627\u0631\u0648\u0627\u0646\u200c\u0647\u0627 (Caravan Trade)<\/strong>: <\/span><span style=\"font-size: 12pt;\">\u062f\u0631 \u0645\u0646\u0627\u0637\u0642\u06cc \u06a9\u0647 \u0627\u0632 \u0646\u0638\u0631 \u062c\u063a\u0631\u0627\u0641\u06cc\u0627\u06cc\u06cc \u062f\u0648\u0631\u062a\u0631 \u0628\u0648\u062f\u0646\u062f\u060c \u06a9\u0627\u0631\u0648\u0627\u0646\u200c\u0647\u0627 \u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u062f\u0646\u062f. \u0627\u06cc\u0646 \u06a9\u0627\u0631\u0648\u0627\u0646\u200c\u0647\u0627 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u0645\u0633\u06cc\u0631\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646 \u062d\u0631\u06a9\u062a \u0645\u06cc\u200c\u06a9\u0631\u062f\u0646\u062f \u0648 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0631\u0627 \u0628\u0647 \u0645\u0646\u0627\u0637\u0642 \u0645\u062e\u062a\u0644\u0641 \u0645\u0646\u062a\u0642\u0644 \u0645\u06cc\u200c\u06a9\u0631\u062f\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0631 \u062f\u0627\u062f\u06af\u0627\u0647\u200c\u0647\u0627 \u0648 \u0645\u0646\u0627\u0637\u0642 \u062a\u062c\u0627\u0631\u06cc (Trading Posts and Fairs)<\/strong>: <\/span><span style=\"font-size: 12pt;\">\u0645\u0646\u0627\u0637\u0642\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0627\u062f\u06af\u0627\u0647\u200c\u0647\u0627 \u0648 \u0646\u0645\u0627\u06cc\u0634\u06af\u0627\u0647\u200c\u0647\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u06a9\u0627\u0646\u200c\u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0648 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u06cc \u0645\u0647\u0645 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u0631\u0641\u062a\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u06a9\u0627\u0646\u200c\u0647\u0627\u060c \u062a\u0627\u062c\u0631\u0627\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0633\u062a\u0646\u062f \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0646\u0645\u0627\u06cc\u0634 \u0628\u06af\u0630\u0627\u0631\u0646\u062f \u0648 \u0628\u0627 \u062e\u0631\u06cc\u062f\u0627\u0631\u0627\u0646 \u0645\u062e\u062a\u0644\u0641 \u0645\u0639\u0627\u0645\u0644\u0647 \u06a9\u0646\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0631\u06cc\u0627\u06cc\u06cc (Maritime Trade)<\/strong>: <\/span><span style=\"font-size: 12pt;\">\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0631\u06cc\u0627\u06cc\u06cc \u0646\u06cc\u0632 \u062f\u0631 \u062a\u0627\u0631\u06cc\u062e\u200c\u0647\u0627\u06cc \u062f\u0648\u0631 \u0628\u0647 \u0635\u0648\u0631\u062a \u06af\u0633\u062a\u0631\u062f\u0647\u200c\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u062f. \u06a9\u0634\u062a\u06cc\u200c\u0647\u0627 \u0648 \u0633\u0641\u0631\u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u06cc\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0648\u0633\u06cc\u0644\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648 \u062a\u062c\u0627\u0631\u062a \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0628\u0648\u062f\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0633\u062a\u06cc (Manual Transactions)<\/strong>:<\/span> <\/span><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u063a\u0644\u0628 \u0645\u0648\u0627\u0631\u062f\u060c \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0633\u062a\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc\u200c\u0634\u062f\u0646\u062f. \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u0646\u0648\u0634\u062a\u0627\u0631\u06cc \u0648 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0633\u0646\u0627\u062f \u062f\u0633\u062a\u06cc \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u062f\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u06cc\u0646\u06cc (Religious Transactions)<\/strong>: <\/span><span style=\"font-size: 12pt;\">\u062f\u0631 \u0628\u0631\u062e\u06cc \u062c\u0648\u0627\u0645\u0639\u060c \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062c\u0632\u0621 \u0645\u0647\u0645\u06cc \u0627\u0632 \u0632\u0646\u062f\u06af\u06cc \u062f\u06cc\u0646\u06cc \u0628\u0631\u06af\u0632\u0627\u0631 \u0645\u06cc\u200c\u0634\u062f. \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0645\u06a9\u0646 \u0628\u0648\u062f \u062f\u0631 \u0645\u06a9\u0627\u0646\u200c\u0647\u0627\u06cc \u0645\u0642\u062f\u0633\u06cc \u0686\u0648\u0646 \u0645\u0639\u0627\u0628\u062f \u0627\u0646\u062c\u0627\u0645 \u0634\u0648\u0646\u062f.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u06cc \u062f\u0631 \u06af\u0630\u0634\u062a\u0647\u060c \u0634\u06a9\u0644\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641\u06cc \u0627\u0632 \u062a\u062c\u0627\u0631\u062a \u0631\u0627 \u062a\u0634\u06a9\u06cc\u0644 \u0645\u06cc\u200c\u062f\u0627\u062f\u0646\u062f \u0648 \u0627\u0632 \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u062f\u0631\u0646\u06cc \u06a9\u0647 \u0627\u0645\u0631\u0648\u0632\u0647 \u062f\u0631 \u062f\u0633\u062a\u0631\u0633 \u0647\u0633\u062a\u06cc\u0645\u060c \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0648\u062f\u0646\u062f. \u0627\u0632 \u0622\u0646 \u0632\u0645\u0627\u0646 \u062a\u0627 \u0627\u0645\u0631\u0648\u0632\u060c \u062a\u062c\u0627\u0631\u062a \u0648 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u0647 \u0634\u06a9\u0644 \u0686\u0634\u0645\u06af\u06cc\u0631\u06cc \u062a\u063a\u06cc\u06cc\u0631 \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0647 \u0633\u0627\u062f\u06af\u06cc \u0627\u0632 \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc\u200c\u0647\u0627\u06cc \u0627\u0631\u062a\u0628\u0627\u0637\u06cc \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0628\u0647\u0631\u0647 \u0645\u06cc\u200c\u0628\u0631\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0634\u06a9\u0644 \u06af\u06cc\u0631\u06cc \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0634\u06a9\u0644\u200c\u06af\u06cc\u0631\u06cc \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0632\u0645\u06cc\u0646\u0647 \u0645\u0637\u0627\u0644\u0639\u0627\u062a\u06cc \u0648 \u0639\u0644\u0645\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u0628\u0633\u06cc\u0627\u0631 \u062c\u0627\u0644\u0628 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0639\u0644\u0645 \u0628\u0647 \u062a\u062f\u0631\u06cc\u062c \u0648 \u0628\u0627 \u067e\u06cc\u0634\u0631\u0641\u062a \u0632\u0645\u0627\u0646 \u0648 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u060c \u0628\u0647 \u0634\u06a9\u0644\u06cc \u06a9\u0647 \u0627\u0645\u0631\u0648\u0632\u0647 \u0645\u06cc\u200c\u0634\u0646\u0627\u0633\u06cc\u0645\u060c \u062a\u06a9\u0648\u06cc\u0646 \u06cc\u0627\u0641\u062a\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0632\u06cc\u0631 \u0628\u0647 \u0634\u06a9\u0644\u200c\u06af\u06cc\u0631\u06cc \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0627\u0631\u06cc\u062e\u06cc \u062a\u0631\u06cc\u0646 \u0631\u06cc\u0634\u0647\u200c\u0647\u0627 (Ancient Origins)<\/strong>:<\/span> \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u0627\u06cc \u062a\u0627\u0631\u06cc\u062e\u06cc \u06a9\u0647\u0646\u0647 \u062f\u0627\u0631\u062f \u0648 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646 \u0622\u063a\u0627\u0632 \u0622\u0646 \u0631\u0627 \u0628\u0647 \u062f\u0648\u0631\u0627\u0646 \u062a\u0645\u062f\u0646\u200c\u0647\u0627\u06cc \u0628\u0627\u0633\u062a\u0627\u0646\u06cc \u0645\u0627\u0646\u0646\u062f \u0633\u0648\u0645\u0631\u06cc\u200c\u0647\u0627\u060c \u0628\u0627\u0628\u0644\u06cc\u200c\u0647\u0627\u060c \u0648 \u0645\u0635\u0631\u06cc\u0627\u0646 \u0628\u0627\u0632\u06af\u0631\u062f\u0627\u0646\u062f. \u0627\u06cc\u0646 \u062a\u0645\u062f\u0646\u200c\u0647\u0627 \u0627\u0632 \u0646\u0638\u0627\u0645\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0631\u062f\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0623\u062b\u06cc\u0631 \u0627\u0633\u0644\u0627\u0645 \u0648 \u062f\u0648\u0631\u0627\u0646 \u0648\u0633\u0637\u06cc (Islamic and Medieval Influences)<\/strong>:<\/span> \u062f\u0631 \u062f\u0648\u0631\u0627\u0646 \u062f\u0648\u0644\u062a\u200c\u0647\u0627\u06cc \u0627\u0633\u0644\u0627\u0645\u06cc \u0648 \u062f\u0648\u0631\u0627\u0646 \u0648\u0633\u0637\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0634\u06a9\u0644\u200c\u06af\u06cc\u0631\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647\u200c\u062a\u0631\u06cc \u067e\u06cc\u0648\u0633\u062a. \u062f\u0627\u0646\u0634\u0645\u0646\u062f\u0627\u0646 \u0627\u0633\u0644\u0627\u0645\u06cc \u0645\u0627\u0646\u0646\u062f \u0627\u0628\u0648\u062d\u0646\u06cc\u0641\u0647 \u0648 \u0627\u0628\u0648\u0627\u0644\u0642\u0627\u0633\u0645 \u0628\u0644\u062e\u06cc \u0645\u0628\u0627\u0646\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u062a\u0648\u0633\u0639\u0647 \u062f\u0627\u062f\u0646\u062f. \u062f\u0648\u0631\u0647 \u0648\u0633\u0637\u06cc \u0627\u0631\u0648\u067e\u0627 \u0646\u06cc\u0632 \u0634\u0627\u0647\u062f \u062a\u0648\u0633\u0639\u0647 \u0646\u0638\u0627\u0645\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u062c\u0627\u0631\u06cc \u0628\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0631\u0646\u0633\u0627\u0646\u0633 \u0648 \u0632\u0645\u0627\u0646 \u0645\u062f\u0631\u0646 (Renaissance and Modern Era)<\/strong>:<\/span> \u062f\u0631 \u062f\u0648\u0631\u0647 \u0631\u0646\u0633\u0627\u0646\u0633 \u0648 \u067e\u0633 \u0627\u0632 \u0622\u0646\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0634\u06a9\u0644\u200c\u06af\u06cc\u0631\u06cc \u0645\u062f\u0631\u0646 \u062e\u0648\u062f \u067e\u06cc\u0634 \u0631\u0641\u062a. \u06a9\u062a\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0642\u0644\u0648\u06cc \u062f\u0648\u0627\u0632\u062f\u0647\u200c\u06af\u0627\u0646\u0647 \u062f\u0631 \u0627\u06cc\u062a\u0627\u0644\u06cc\u0627 \u0648 \u0627\u0646\u062f\u06cc\u0634\u0645\u0646\u062f\u0627\u0646 \u0645\u0627\u0646\u0646\u062f \u0644\u0648\u06a9\u0627 \u067e\u0627\u0633\u06cc\u0648\u0644\u06cc \u0648 \u0644\u0626\u0648\u0646\u0627\u0631\u062f\u0648 \u062f\u0627\u0648\u06cc\u0646\u0686\u06cc \u062a\u0622\u0633\u06cc\u0633 \u06a9\u0646\u0646\u062f\u0647 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u0631\u0646 \u0628\u0648\u062f\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0635\u0646\u0639\u062a \u0648 \u0631\u0634\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc (Industrialization and Economic Growth)<\/strong>:<\/span> \u0628\u0627 \u067e\u06cc\u0634\u0631\u0641\u062a \u0635\u0646\u0639\u062a \u0648 \u0631\u0634\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0631 \u0642\u0631\u0646 \u0646\u0648\u0632\u062f\u0647\u0645\u060c \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0628\u0647 \u0645\u0631\u0627\u062a\u0628 \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a. \u0627\u06cc\u0646 \u062f\u0648\u0631\u0627\u0646 \u062a\u0623\u062b\u06cc\u0631 \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0634\u06a9\u0644\u200c\u06af\u06cc\u0631\u06cc \u0646\u0638\u0627\u0645\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u0631\u0646 \u062f\u0627\u0634\u062a.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0623\u0633\u06cc\u0633 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (Establishment of Accounting Principles)<\/strong>:<\/span> \u062f\u0631 \u0642\u0631\u0646 \u0628\u06cc\u0633\u062a\u0645\u060c \u062a\u0634\u06a9\u06cc\u0644\u0627\u062a \u0645\u0627\u0646\u0646\u062f &#8220;\u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u062d\u0631\u0641\u0647\u200c\u0627\u06cc&#8221; (AICPA) \u062f\u0631 \u0627\u06cc\u0627\u0644\u0627\u062a \u0645\u062a\u062d\u062f\u0647 \u062a\u0623\u062b\u06cc\u0631 \u0632\u06cc\u0627\u062f\u06cc \u0628\u0631 \u062a\u0648\u0633\u0639\u0647 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0648 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u0631\u0646 \u062f\u0627\u0634\u062a\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0623\u062b\u06cc\u0631 \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0648 \u0631\u0627\u06cc\u0627\u0646\u0647\u200c\u0647\u0627 (Impact of Technology and Computers)<\/strong>:<\/span> \u0628\u0627 \u067e\u06cc\u0634\u0631\u0641\u062a \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc\u060c \u062a\u0648\u0633\u0639\u0647 \u0631\u0627\u06cc\u0627\u0646\u0647\u200c\u0647\u0627\u060c \u0648 \u062a\u0623\u0633\u06cc\u0633 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u062f\u0648\u0631\u0627\u0646 \u0645\u062f\u0631\u0646 \u0648 \u062f\u06cc\u062c\u06cc\u062a\u0627\u0644\u06cc \u062e\u0648\u062f \u0648\u0627\u0631\u062f \u0634\u062f. \u0627\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u062a\u0648\u0627\u0646\u0633\u062a\u0646\u062f \u0631\u0648\u0634\u200c\u0647\u0627 \u0648 \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0628\u0647\u0628\u0648\u062f \u0628\u0628\u062e\u0634\u0646\u062f \u0648 \u0633\u0631\u0639\u062a \u067e\u0631\u062f\u0627\u0632\u0634 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0631\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0647\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (International Accounting)<\/strong>:<\/span> \u0628\u0627 \u06af\u0633\u062a\u0631\u0634 \u062a\u062c\u0627\u0631\u062a \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0648 \u0631\u0648\u0627\u0628\u0637 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062c\u0647\u0627\u0646\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (\u0645\u0627\u0646\u0646\u062f \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc IFRS) \u0646\u06cc\u0632 \u0628\u0647 \u062a\u0648\u0633\u0639\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0645\u06a9 \u06a9\u0631\u062f\u0646\u062f.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">\u0634\u06a9\u0644\u200c\u06af\u06cc\u0631\u06cc \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u062a\u062d\u0648\u0644\u0627\u062a \u06af\u0633\u062a\u0631\u062f\u0647\u200c\u0627\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0627\u0632 \u062f\u0648\u0631\u0627\u0646 \u0628\u0627\u0633\u062a\u0627\u0646 \u062a\u0627 \u0627\u0645\u0631\u0648\u0632 \u062f\u0631 \u0627\u06cc\u0646 \u0632\u0645\u06cc\u0646\u0647 \u0631\u062e \u062f\u0627\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0628\u0627 \u062a\u0648\u0633\u0639\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u060c \u0641\u0631\u0647\u0646\u06af\u06cc\u060c \u0627\u062c\u062a\u0645\u0627\u0639\u06cc\u060c \u0648 \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc\u06a9\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0648\u062f\u0647\u200c\u0627\u0646\u062f \u0648 \u0628\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u06a9\u0644\u200c\u062f\u0647\u0627\u0646\u062f. \u0627\u0645\u0631\u0648\u0632\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u062a\u0631\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc \u0648 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u0648 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0646\u0642\u0634 \u0627\u0633\u0627\u0633\u06cc \u062f\u0631 \u062a\u062c\u0627\u0631\u062a \u0648 \u0627\u0642\u062a\u0635\u0627\u062f \u062c\u0647\u0627\u0646\u06cc \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt;\"><img decoding=\"async\" class=\"size-full wp-image-7378 aligncenter\" src=\"https:\/\/moeinsoft.com\/wp-content\/uploads\/2023\/02\/Fotolia_66932026_S-e1631533341411.jpg\" alt=\"\u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" width=\"749\" height=\"500\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Fotolia_66932026_S-e1631533341411.jpg 749w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Fotolia_66932026_S-e1631533341411-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Fotolia_66932026_S-e1631533341411-350x234.jpg 350w\" sizes=\"(max-width: 749px) 100vw, 749px\" \/><\/span><\/h2>\n<h2><span style=\"font-size: 16pt;\"><span style=\"color: #e0327f;\">\u062a\u0627\u0631\u06cc\u062e<\/span><span style=\"color: #e0327f;\">\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646<\/span><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0628\u0647 \u062a\u0627\u0631\u06cc\u062e\u200c\u0647\u0627\u06cc \u0642\u062f\u06cc\u0645\u06cc \u0628\u0627\u0632\u0645\u06cc\u200c\u06af\u0631\u062f\u062f \u0648 \u0627\u06cc\u0646 \u0639\u0644\u0645 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0628\u0627 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u062a\u0627\u0631\u06cc\u062e\u06cc\u060c \u0641\u0631\u0647\u0646\u06af\u06cc\u060c \u0648 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0645\u062a\u0641\u0627\u0648\u062a\u06cc \u0634\u06a9\u0644 \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0632\u06cc\u0631\u060c \u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0628\u0647 \u0635\u0648\u0631\u062a \u062e\u0644\u0627\u0635\u0647 \u062a\u0634\u0631\u06cc\u062d \u0634\u062f\u0647 \u0627\u0633\u062a:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062f\u0648\u0631\u0627\u0646 \u0628\u0627\u0633\u062a\u0627\u0646<\/strong>:<\/span> \u062f\u0631 \u062f\u0648\u0631\u0627\u0646 \u0628\u0627\u0633\u062a\u0627\u0646\u060c \u0645\u0627\u0646\u0646\u062f \u062f\u06cc\u06af\u0631 \u062a\u0645\u062f\u0646\u200c\u0647\u0627\u06cc \u0628\u0627\u0633\u062a\u0627\u0646\u06cc\u060c \u0627\u06cc\u0631\u0627\u0646\u06cc\u0627\u0646 \u0646\u06cc\u0632 \u0627\u0632 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u062b\u0628\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u0645\u0648\u062c\u0648\u062f\u06cc\u200c\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0631\u062f\u0646\u062f. \u0645\u062b\u0627\u0644\u200c\u0647\u0627\u06cc\u06cc \u0627\u0632 \u0627\u06cc\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062f\u0631 \u06a9\u062a\u06cc\u0628\u0647\u200c\u0647\u0627 \u0648 \u0633\u0646\u06af\u200c\u0646\u0648\u0634\u062a\u0647\u200c\u0647\u0627\u06cc \u0628\u0627\u0633\u062a\u0627\u0646\u06cc \u06cc\u0627\u0641\u062a \u0634\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062f\u0648\u0631\u0627\u0646 \u0627\u0633\u0644\u0627\u0645\u06cc<\/strong>:<\/span> \u0628\u0627 \u0622\u0645\u062f\u0646 \u0627\u0633\u0644\u0627\u0645 \u0628\u0647 \u0627\u06cc\u0631\u0627\u0646 \u0648 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u0641\u0631\u0647\u0646\u06af \u0627\u0633\u0644\u0627\u0645\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0634\u06a9\u0644 \u062c\u062f\u06cc\u062f\u06cc \u062a\u0648\u0633\u0639\u0647 \u067e\u06cc\u062f\u0627 \u06a9\u0631\u062f. \u062f\u0627\u0646\u0634\u0645\u0646\u062f\u0627\u0646 \u0627\u0633\u0644\u0627\u0645\u06cc \u0645\u0627\u0646\u0646\u062f \u0627\u0628\u0648\u062d\u0646\u06cc\u0641\u0647\u060c \u0627\u0628\u0648\u0627\u0644\u0642\u0627\u0633\u0645 \u0628\u0644\u062e\u06cc \u0648 \u0627\u0628\u0646 \u0633\u06cc\u0646\u0627 \u0628\u0647 \u062a\u0648\u0633\u0639\u0647 \u0646\u0638\u0631\u06cc\u0647\u200c\u0647\u0627 \u0648 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u062f\u0646\u06cc\u0627\u06cc \u0627\u0633\u0644\u0627\u0645\u06cc \u06a9\u0645\u06a9 \u06a9\u0631\u062f\u0646\u062f. \u0622\u062b\u0627\u0631 \u0622\u0646\u0627\u0646 \u062f\u0631 \u0627\u06cc\u0646 \u0632\u0645\u06cc\u0646\u0647 \u062a\u0627\u062b\u06cc\u0631\u0627\u062a \u0686\u0634\u0645\u06af\u06cc\u0631\u06cc \u062f\u0631 \u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062f\u0648\u0631\u0627\u0646 \u062a\u06cc\u0645\u0648\u0631\u06cc\u0627\u0646 \u0648 \u0635\u0641\u0648\u06cc\u0647<\/strong>:<\/span> \u062f\u0631 \u062f\u0648\u0631\u0627\u0646 \u062a\u06cc\u0645\u0648\u0631\u06cc\u0627\u0646 \u0648 \u0635\u0641\u0648\u06cc\u0647\u060c \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0627\u0645\u0648\u0631 \u062f\u0648\u0644\u062a\u06cc \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0628\u0647 \u0648\u0636\u0648\u062d \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u062f\u0648\u0631\u0627\u0646\u060c \u0645\u0641\u0627\u0647\u06cc\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0628\u0647 \u0634\u06a9\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u06cc\u0627\u0641\u062a\u0647\u200c\u062a\u0631 \u062f\u0631 \u062f\u0648\u0644\u062a \u0627\u06cc\u0631\u0627\u0646 \u062a\u0648\u0633\u0639\u0647 \u06cc\u0627\u0641\u062a.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062f\u0648\u0631\u0627\u0646 \u0642\u0627\u062c\u0627\u0631\u06cc\u0647<\/strong>:<\/span> \u062f\u0631 \u062f\u0648\u0631\u0627\u0646 \u0642\u0627\u062c\u0627\u0631\u06cc\u0647\u060c \u0628\u0627 \u0648\u0631\u0648\u062f \u0627\u06cc\u0631\u0627\u0646 \u0628\u0647 \u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0628\u06cc\u0634\u062a\u0631 \u0648 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u062f\u0648\u0644\u062a\u06cc\u060c \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062a\u0648\u0633\u0639\u0647 \u0646\u0638\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0645\u062f\u0631\u0646 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0627\u062d\u0633\u0627\u0633 \u0634\u062f. \u0627\u0648\u0644\u06cc\u0646 \u062f\u0648\u0631\u0647\u200c\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0646\u06cc\u0632 \u062f\u0631 \u0627\u06cc\u0646 \u062f\u0648\u0631\u0647 \u0645\u0646\u062a\u0634\u0631 \u0634\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062f\u0648\u0631\u0627\u0646 \u067e\u0647\u0644\u0648\u06cc<\/strong>:<\/span> \u062f\u0631 \u062f\u0648\u0631\u0627\u0646 \u067e\u0647\u0644\u0648\u06cc\u060c \u062a\u0644\u0627\u0634\u200c\u0647\u0627\u06cc \u06af\u0633\u062a\u0631\u062f\u0647\u200c\u062a\u0631\u06cc \u062f\u0631 \u062c\u0647\u062a \u062a\u0648\u0633\u0639\u0647 \u0646\u0638\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u0627\u0644\u06cc \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0627\u0646\u062c\u0627\u0645 \u0634\u062f. \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u0631\u0646\u200c\u062a\u0631 \u0645\u0639\u0631\u0641\u06cc \u0634\u062f\u0646\u062f \u0648 <a class=\"wpil_keyword_link\" title=\"\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" href=\"https:\/\/moeinsoft.com\/accounting-software-training\/\" target=\"_blank\" rel=\"noopener\" data-wpil-keyword-link=\"linked\">\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u062f\u0631 \u062f\u0627\u0646\u0634\u06af\u0627\u0647\u200c\u0647\u0627 \u06af\u0633\u062a\u0631\u0634 \u06cc\u0627\u0641\u062a.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062f\u0648\u0631\u0627\u0646 \u0627\u0646\u0642\u0644\u0627\u0628 \u0627\u0633\u0644\u0627\u0645\u06cc<\/strong>:<\/span> \u067e\u0633 \u0627\u0632 \u0627\u0646\u0642\u0644\u0627\u0628 \u0627\u0633\u0644\u0627\u0645\u06cc\u060c \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0628\u0632\u0631\u06af\u06cc \u062f\u0631 \u0646\u0638\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0631\u062e \u062f\u0627\u062f. \u0628\u0631\u062e\u06cc \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u0627\u0633\u0644\u0627\u0645\u06cc \u0628\u0647 \u0646\u0638\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\u0646\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646\u060c \u062a\u0623\u0633\u06cc\u0633 \u0628\u0627\u0646\u06a9 \u0645\u0631\u06a9\u0632\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0648 \u0633\u0627\u06cc\u0631 \u0646\u0647\u0627\u062f\u0647\u0627 \u062f\u0631 \u0627\u06cc\u0646 \u062f\u0648\u0631\u0647 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u0645\u0647\u0645\u06cc \u0628\u0631 \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0634\u062a.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062f\u0648\u0631\u0627\u0646 \u0645\u0639\u0627\u0635\u0631<\/strong>:<\/span> \u062f\u0631 \u062f\u0648\u0631\u0627\u0646 \u0645\u0639\u0627\u0635\u0631\u060c \u0628\u0627 \u06af\u0633\u062a\u0631\u0634 \u062a\u062c\u0627\u0631\u062a \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0648 \u062a\u0648\u0633\u0639\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc\u060c \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0646\u0638\u0627\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u0631\u0646 \u0648 \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062c\u0647\u0627\u0646\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627\u0641\u062a\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0631\u0627\u0646 \u0646\u06cc\u0632 \u0628\u0647 \u062a\u062f\u0631\u06cc\u062c \u0628\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IFRS) \u067e\u06cc\u0648\u0633\u062a\u0647 \u0648 \u062f\u0631 \u0631\u0627\u0633\u062a\u0627\u06cc \u062a\u0637\u0627\u0628\u0642 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062c\u0647\u0627\u0646\u06cc \u067e\u06cc\u0634 \u0645\u06cc\u200c\u0631\u0648\u062f.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">\u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0646\u0634\u0627\u0646\u200c\u062f\u0647\u0646\u062f\u0647 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u06af\u0633\u062a\u0631\u062f\u0647 \u0627\u0632 \u062f\u0648\u0631\u0627\u0646 \u0628\u0627\u0633\u062a\u0627\u0646 \u062a\u0627 \u0645\u0639\u0627\u0635\u0631 \u0627\u0633\u062a \u0648 \u0646\u0634\u0627\u0646\u06af\u0631 \u0627\u0647\u0645\u06cc\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u062a\u0648\u0633\u0639\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u0645\u0627\u0644\u06cc \u06a9\u0634\u0648\u0631 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0639\u0644\u0645 \u0647\u0645\u0686\u0646\u0627\u0646 \u062f\u0631 \u062d\u0627\u0644 \u062a\u0648\u0633\u0639\u0647 \u0648 \u067e\u06cc\u0634\u0631\u0641\u062a \u0627\u0633\u062a \u0648 \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u062f\u0631 \u0627\u0642\u062a\u0635\u0627\u062f \u06a9\u0634\u0648\u0631 \u062f\u0627\u0631\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0627\u0648\u0644\u06cc\u0646 \u0641\u0631\u062f\u06cc \u06a9\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0646\u0634\u06af\u0627\u0647\u06cc \u0631\u0627 \u0628\u0647 \u0648\u062c\u0648\u062f \u0622\u0648\u0631\u062f<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0634\u0627\u06cc\u062f \u062f\u0627\u0646\u0633\u062a\u0646 \u0627\u06cc\u0646 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\u06a9\u062a\u0627\u0628\u200c\u0647\u0627\u06cc\u06cc \u062f\u0631 \u0628\u0627\u0628 \u0631\u06cc\u0627\u0636\u06cc\u0627\u062a \u0646\u0648\u0634\u062a \u0648 \u0633\u067e\u0633 \u0622\u0646\u0647\u0627 \u0631\u0627 \u0645\u0646\u062a\u0634\u0631 \u0646\u0645\u0648\u062f. \u0627\u06cc\u0646 \u06a9\u062a\u0628 \u062f\u0631 \u0645\u0648\u0631\u062f \u0647\u0646\u062f\u0633\u0647\u060c \u062c\u0628\u0631\u060c \u062a\u0646\u0627\u0633\u0628 \u0648 \u0646\u0633\u0628\u062a \u0628\u0648\u062f.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u0648\u0627\u0642\u0639 \u0627\u06cc\u0646 \u067e\u0627\u0686\u06cc\u0648\u0644\u06cc \u0628\u0648\u062f \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0627\u0648\u0644\u06cc\u0646 \u0628\u0627\u0631 \u0633\u06cc\u0633\u062a\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0637\u0631\u0641\u0647 \u0631\u0627 \u062a\u062f\u0648\u06cc\u0646 \u0646\u0645\u0648\u062f. \u062c\u0627\u0644\u0628 \u0627\u06cc\u0646\u062c\u0627\u0633\u062a \u06a9\u0647 \u0627\u0632 \u0647\u0645\u0627\u0646 \u0632\u0645\u0627\u0646 \u062a\u0627 \u0628\u0647 \u0627\u0645\u0631\u0648\u0632 \u0647\u0646\u0648\u0632 \u0647\u0645 \u0634\u0627\u062e\u0647\u200c\u0647\u0627\u06cc \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0646\u0648\u0634\u062a\u0647\u200c\u0647\u0627 \u0648 \u062f\u0633\u062a\u0631\u0646\u062c \u067e\u0627\u0686\u06cc\u0648\u0644\u06cc \u0628\u0627\u0632\u0645\u06cc\u06af\u0631\u062f\u062f. \u0646\u0627\u06af\u0641\u062a\u0647 \u0646\u0645\u0627\u0646\u062f \u06a9\u0647 \u0627\u06cc\u0646 \u0633\u06cc\u0633\u062a\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0637\u06cc \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0628\u0627 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0632\u06cc\u0627\u062f\u06cc \u0647\u0645\u0631\u0627\u0647 \u06af\u0634\u062a\u0647 \u0627\u0633\u062a \u0648 \u062a\u0627 \u0628\u0647 \u0627\u0645\u0631\u0648\u0632 \u062f\u0627\u0646\u0634\u0645\u0646\u062f\u0627\u0646 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0631\u0648\u06cc \u0627\u06cc\u0646 \u0639\u0644\u0645 \u062a\u062d\u0642\u06cc\u0642\u0627\u062a \u0627\u0646\u062c\u0627\u0645 \u062f\u0627\u062f\u0647\u200c \u0648 \u0622\u0646 \u0631\u0627 \u06a9\u0627\u0645\u0644\u200c\u062a\u0631 \u0646\u0645\u0648\u062f\u0647\u200c\u0627\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt;\"><img decoding=\"async\" class=\"aligncenter wp-image-7379\" src=\"https:\/\/moeinsoft.com\/wp-content\/uploads\/2023\/02\/unnamed-1.jpg\" alt=\"\u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" width=\"771\" height=\"479\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/unnamed-1.jpg 512w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/unnamed-1-300x186.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/unnamed-1-350x217.jpg 350w\" sizes=\"(max-width: 771px) 100vw, 771px\" \/><\/span><\/h2>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0645\u0631\u0648\u0632<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0645\u0631\u0648\u0632\u060c \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0632\u0645\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0648 \u062d\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062c\u0627\u0645\u0639\u0647 \u0648 \u0627\u0642\u062a\u0635\u0627\u062f \u062c\u0647\u0627\u0646\u06cc\u060c \u062f\u0627\u0631\u0627\u06cc \u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627 \u0648 \u062c\u0648\u0627\u0646\u0628 \u0645\u062a\u0639\u062f\u062f\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0632\u06cc\u0631 \u0628\u0647 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0622\u0646\u0647\u0627 \u0627\u0634\u0627\u0631\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0645:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc \u0645\u062f\u0631\u0646<\/strong>:<\/span> \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0645\u0631\u0648\u0632 \u0628\u0627 \u0628\u0647\u0631\u0647\u200c\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc\u200c\u0647\u0627\u06cc \u0645\u062f\u0631\u0646 \u0646\u0638\u06cc\u0631 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc\u060c \u0648 \u0647\u0648\u0634 \u0645\u0635\u0646\u0648\u0639\u06cc\u060c \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627 \u0648 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0642\u062a \u062f\u0631 \u062b\u0628\u062a \u0648 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0646\u0648\u0639 \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062a\u062e\u0635\u0635\u06cc<\/strong>:<\/span> \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0645\u0631\u0648\u0632 \u0628\u0647 \u062a\u0646\u0648\u0639 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0632\u0645\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u062a\u062e\u0635\u0635\u06cc \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0627\u0632 \u062c\u0645\u0644\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0632\u06cc\u0646\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062d\u06a9\u0648\u0645\u062a\u06cc\u060c \u0648 \u063a\u06cc\u0631\u0647. \u0647\u0631 \u06a9\u062f\u0627\u0645 \u0627\u0632 \u0627\u06cc\u0646 \u0632\u0645\u06cc\u0646\u0647\u200c\u0647\u0627 \u0628\u0647 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0645\u0648\u0627\u0631\u062f \u0645\u062e\u062a\u0635 \u062e\u0648\u062f \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u0632\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0623\u062b\u06cc\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627<\/strong>:<\/span> \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062a\u0623\u062b\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc\u060c \u0645\u0627\u0644\u06cc\u060c \u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u062f\u0627\u0631\u062f. \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u062a\u0627 \u062a\u0635\u0645\u06cc\u0645\u0627\u062a \u0628\u0647\u062a\u0631\u06cc \u0628\u06af\u06cc\u0631\u0646\u062f \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0631\u0627 \u0628\u0647\u0628\u0648\u062f \u0628\u062e\u0634\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u0627\u0647\u0645\u06cc\u062a <a class=\"wpil_keyword_link\" title=\"\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\" href=\"https:\/\/moeinsoft.com\/financial-accounting\/\" target=\"_blank\" rel=\"noopener\" data-wpil-keyword-link=\"linked\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc<\/a><\/strong>:<\/span> \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0632\u06cc\u0631\u0634\u0627\u062e\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u062a\u0645\u0631\u06a9\u0632 \u0628\u0631 \u062b\u0628\u062a \u0648 \u06af\u0632\u0627\u0631\u0634 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u062f\u0627\u0631\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u060c \u0628\u0647 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631\u0627\u0646\u060c \u0628\u062f\u0647\u06a9\u0627\u0631\u0627\u0646\u060c \u0648 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0627\u0633\u0627\u0633\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc<\/strong>:<\/span> \u0628\u0627 \u06af\u0633\u062a\u0631\u0634 \u062a\u062c\u0627\u0631\u062a \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc (IFRS) \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062c\u0647\u0627\u0646\u06cc \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u062a\u0639\u06cc\u06cc\u0646 \u06a9\u0646\u0646\u062f\u0647 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627 \u062f\u0631 \u0633\u0631\u0627\u0633\u0631 \u062c\u0647\u0627\u0646 \u0647\u0633\u062a\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0648 \u0627\u062e\u0644\u0627\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/strong>:<\/span> \u0627\u062e\u0644\u0627\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u067e\u0627\u06cc\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062f\u0648 \u062c\u0646\u0628\u0647 \u0645\u0647\u0645 \u062f\u0631 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0648\u0631\u062f \u062a\u0623\u06a9\u06cc\u062f \u0642\u0631\u0627\u0631 \u062f\u0627\u0631\u0646\u062f. \u062d\u0641\u0638 \u0627\u062e\u0644\u0627\u0642 \u062f\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0631\u0627\u0626\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0633\u06cc\u0627\u0631\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0623\u062b\u06cc\u0631 \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/strong>:<\/span> \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u062f\u0631 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u0622\u0646 \u0628\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646 \u0646\u06cc\u0632 \u0627\u0632 \u062c\u0646\u0628\u0647\u200c\u0647\u0627\u06cc \u0645\u0647\u0645 \u062f\u0631 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0645\u0631\u0648\u0632 \u0627\u0633\u062a.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062a\u0623\u062b\u06cc\u0631 \u0647\u0648\u0634 \u0645\u0635\u0646\u0648\u0639\u06cc (AI) \u0648 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0628\u0632\u0631\u06af (Big Data): <\/strong><\/span>\u0647\u0648\u0634 \u0645\u0635\u0646\u0648\u0639\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0628\u0632\u0631\u06af \u062f\u0631 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0627\u06cc\u0646 \u062a\u06a9\u0646\u0648\u0644\u0648\u0698\u06cc\u200c\u0647\u0627 \u0628\u0647 \u062a\u062d\u0644\u06cc\u0644 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0648 \u0633\u0631\u06cc\u0639\u200c\u062a\u0631 \u062f\u0627\u062f\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062a\u0631\u0627\u0632\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u0622\u06cc\u0646\u062f\u0647 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><strong>\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc<\/strong>:<\/span> \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u062a\u0623\u0645\u06cc\u0646 \u062a\u0637\u0627\u0628\u0642 \u0628\u0627 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0628\u0647 \u062d\u0633\u0627\u0628 \u0622\u0648\u0631\u062f\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627 \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u0632\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0648 \u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0648 \u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0631\u0627 \u067e\u06cc\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u06a9\u0646\u0646\u062f.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\">\u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0645\u0631\u0648\u0632 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u062a\u0623\u062b\u06cc\u0631\u0627\u062a \u0628\u0633\u06cc\u0627\u0631\u06cc \u06a9\u0647 \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627 \u0648 \u0627\u0642\u062a\u0635\u0627\u062f \u062c\u0647\u0627\u0646\u06cc \u062f\u0627\u0631\u062f\u060c \u0628\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u062d\u0648\u0632\u0647\u200c\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0648 \u0627\u0642\u062a\u0635\u0627\u062f \u062a\u0628\u062f\u06cc\u0644 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0646\u0642\u0634 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645\u06cc \u062f\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u060c \u0628\u0627\u0646\u06a9\u200c\u0647\u0627\u060c \u0634\u0631\u06a9\u062a\u200c\u0647\u0627 \u0648 \u0633\u06cc\u0627\u0633\u062a\u200c\u06af\u0630\u0627\u0631\u0627\u0646 \u062f\u0627\u0631\u062f \u0648 \u0628\u0647 \u0628\u0647\u0628\u0648\u062f \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0648 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631\u0647\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/span><\/p>\n<h2><span style=\"font-size: 16pt;\">\u00a0<\/span><\/h2>\n<h2><span style=\"color: #e0327f; font-size: 16pt;\"><strong>\u062c\u0645\u0639\u200c\u0628\u0646\u062f\u06cc<\/strong><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0627\u0645\u06cc\u062f\u0648\u0627\u0631\u06cc\u0645 \u0627\u0632 \u0645\u0637\u0627\u0644\u0639\u0647 \u062f\u0631 \u0645\u0648\u0631\u062f \u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u062c\u0630\u0627\u0628 \u0644\u0630\u062a \u06a9\u0627\u0641\u06cc \u0631\u0627 \u0628\u0631\u062f\u0647 \u0628\u0627\u0634\u06cc\u062f. \u0627\u06af\u0631 \u0645\u0634\u062a\u0627\u0642 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u0645\u0642\u0627\u0644\u0627\u062a \u0647\u0633\u062a\u06cc\u062f \u0645\u06cc\u062a\u0648\u0627\u0646\u06cc\u062f \u0633\u0627\u06cc\u062a \u0645\u0627 \u06cc\u0639\u0646\u06cc \u0633\u0627\u06cc\u062a \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646 \u0631\u0627 \u062f\u0646\u0628\u0627\u0644 \u06a9\u0646\u06cc\u062f.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0642\u0635\u062f \u062e\u0631\u06cc\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646 \u0631\u0627 \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0627 \u062f\u0627\u0646\u0644\u0648\u062f <a href=\"https:\/\/moeinsoft.com\/download-accounting-software\/\" target=\"_blank\" rel=\"noopener\"><strong>\u062f\u0645\u0648\u06cc \u0631\u0627\u06cc\u06af\u0627\u0646<\/strong><\/a> \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631\u060c \u0628\u0647 \u0645\u062f\u062a \u06cc\u06a9 \u0645\u0627\u0647 \u062a\u0645\u0627\u0645\u06cc \u0627\u0645\u06a9\u0627\u0646\u0627\u062a \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u06a9\u0627\u0645\u0644\u0627 \u0631\u0627\u06cc\u06af\u0627\u0646 \u0645\u0648\u0631\u062f \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0642\u0631\u0627\u0631 \u062f\u0647\u06cc\u062f \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u0631\u0636\u0627\u06cc\u062a \u0627\u0642\u062f\u0627\u0645 \u0628\u0647 \u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062e\u0631\u06cc\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0648\u0631\u062f \u0646\u0638\u0631 \u062e\u0648\u062f \u06a9\u0646\u06cc\u062f \u0648 \u0627\u0632 \u06cc\u06a9 \u0633\u0627\u0644 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0631\u0627\u06cc\u06af\u0627\u0646 \u0646\u06cc\u0632 \u0628\u0647\u0631\u0647 \u0645\u0646\u062f \u0634\u0648\u06cc\u062f.<\/span><\/p>\n<div class=\"wst-single-content\">\n<p><span style=\"font-size: 12pt;\">\u0627\u06af\u0631 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u0632\u0645\u06cc\u0646\u0647 \u062f\u0627\u0631\u06cc\u062f \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0627 \u0647\u0645\u06a9\u0627\u0631\u0627\u0646 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc\u00a0<a href=\"https:\/\/moeinsoft.com\/\" target=\"_blank\" rel=\"noopener\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0645\u0639\u06cc\u0646 \u062f\u0631 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627\u0634\u06cc\u062f.<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h2><span style=\"color: #e0327f; font-size: 16pt;\"><strong>\u0645\u0642\u0627\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637<\/strong><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u06cc\u06a9\u0646\u06cc\u0645 \u0645\u0642\u0627\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0631\u0627 \u0647\u0645 \u0645\u0637\u0627\u0644\u0639\u0647 \u06a9\u0646\u06cc\u062f.<\/span><\/p>\n\t\t<div data-elementor-type=\"section\" data-elementor-id=\"26243\" class=\"elementor elementor-26243\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-ee75f73 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee75f73\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-305fad8\" data-id=\"305fad8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d20d8d2 elementor-grid-1 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"d20d8d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:&quot;26244&quot;,&quot;columns&quot;:1,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-26244\">.elementor-26244 .elementor-element.elementor-element-dbd0593.elementor-column > .elementor-widget-wrap{justify-content:flex-start;}.elementor-26244 .elementor-element.elementor-element-d409723{text-align:start;width:auto;max-width:auto;}.elementor-26244 .elementor-element.elementor-element-d409723 .elementor-heading-title{font-size:20px;font-weight:600;line-height:30px;color:#E0327F;}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-20068 post-20068 post type-post status-publish format-standard has-post-thumbnail hentry category-choosing-accounting-software category-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/android-accounting-program\/\">\u0628\u0631\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0646\u062f\u0631\u0648\u06cc\u062f \u0686\u06cc\u0633\u062a\u061f<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-9007 post-9007 post type-post status-publish format-standard has-post-thumbnail hentry category-training-to-start-a-business category-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/strategies-for-growing-a-home-based-business\/\">\u0631\u0627\u0647\u06a9\u0627\u0631 \u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u0631\u0634\u062f \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0627\u0646\u06af\u06cc<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-31256 post-31256 post type-post status-publish format-standard has-post-thumbnail hentry category-choosing-accounting-software\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/apparel-manufacturing-software\/\">\u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062a\u0648\u0644\u06cc\u062f\u06cc \u067e\u0648\u0634\u0627\u06a9 | \u0645\u0639\u0631\u0641\u06cc 6 \u062a\u0627 \u0627\u0632 \u0628\u0647\u062a\u0631\u06cc\u0646 \u0647\u0627<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-19404 post-19404 post type-post status-publish format-standard has-post-thumbnail hentry category-accounting category-choosing-accounting-software\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/15-features-of-accounting-software-buying-selling\/\">15 \u062e\u0635\u0648\u0635\u06cc\u062a \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"26244\" class=\"elementor elementor-26244 e-loop-item e-loop-item-11705 post-11705 post type-post status-publish format-standard has-post-thumbnail hentry category-choosing-accounting-software category-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t\t\t<section class=\"wd-negative-gap elementor-section elementor-top-section elementor-element elementor-element-51cac77 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51cac77\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dbd0593\" data-id=\"dbd0593\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d409723 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"d409723\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/moeinsoft.com\/articles\/application-car-repair-accounting-software\/\">\u062f\u0644\u0627\u06cc\u0644 \u062e\u0631\u06cc\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062a\u0639\u0645\u06cc\u0631\u06af\u0627\u0647 \u062e\u0648\u062f\u0631\u0648<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0627\u0631\u06cc\u062e\u0686\u0647 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u062a\u0627\u0631\u06cc\u062e \u06cc\u06a9\u06cc \u0627\u0632 \u062c\u0630\u0627\u0628\u062a\u0631\u06cc\u0646 \u0645\u0628\u0627\u062d\u062b \u0627\u0633\u062a \u06a9\u0647 \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0627\u0641\u0631\u0627\u062f \u0646\u06cc\u0632 \u0628\u0647 \u0622\u0646 \u0639\u0644\u0627\u0642\u0645\u0646\u062f\u0646\u062f. \u0627\u06af\u0631 \u0634\u0645\u0627 \u0647\u0645<\/p>\n","protected":false},"author":2,"featured_media":19227,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,477],"tags":[],"class_list":["post-7377","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\/7377","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=7377"}],"version-history":[{"count":0,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/7377\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/19227"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=7377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=7377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=7377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}