{"id":7752,"date":"2023-02-19T13:42:23","date_gmt":"2023-02-19T10:12:23","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=7752"},"modified":"2026-10-20T16:14:11","modified_gmt":"2026-10-20T12:44:11","slug":"research-methods-in-accounting","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/research-methods-in-accounting\/","title":{"rendered":"\u0631\u0648\u0634 \u062a\u062d\u0642\u06cc\u0642 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc | \u0627\u0646\u0648\u0627\u0639\u060c \u0645\u0631\u0627\u062d\u0644 \u0648 \u0645\u062b\u0627\u0644\u200c \u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u06cc\u06a9 \u062a\u062d\u0642\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062e\u0648\u0628\u060c \u0641\u0642\u0637 \u0627\u0646\u062a\u062e\u0627\u0628 \u06cc\u06a9 \u0639\u0646\u0648\u0627\u0646 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\u0627\u0635\u0644\u06cc \u067e\u0698\u0648\u0647\u0634 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" class=\"wp-image-7756\" style=\"aspect-ratio:1.5020220997993823;width:737px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/unnamed-1-e1634032697958.jpg 751w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/unnamed-1-e1634032697958-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/unnamed-1-e1634032697958-350x233.jpg 350w\" sizes=\"(max-width: 751px) 100vw, 751px\" \/><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u06a9\u06cc\u0641\u06cc<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062f\u0631 \u062a\u062d\u0642\u06cc\u0642 \u06a9\u06cc\u0641\u06cc\u060c \u0647\u062f\u0641 \u0634\u0646\u0627\u062e\u062a \u0639\u0645\u06cc\u0642 \u062a\u062c\u0631\u0628\u0647 \u0647\u0627\u060c \u062f\u06cc\u062f\u06af\u0627\u0647 \u0647\u0627 \u0648 \u0641\u0631\u0627\u06cc\u0646\u062f\u0647\u0627\u0633\u062a. \u062f\u0627\u062f\u0647 \u0647\u0627 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0645\u0635\u0627\u062d\u0628\u0647\u060c \u0645\u0634\u0627\u0647\u062f\u0647 \u06cc\u0627 \u0628\u0631\u0631\u0633\u06cc \u0645\u062a\u0646 \u0627\u0633\u0646\u0627\u062f \u0628\u0647 \u062f\u0633\u062a \u0645\u06cc \u0622\u06cc\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c<\/strong> \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0627 \u0686\u0646\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0645\u0635\u0627\u062d\u0628\u0647 \u06a9\u0646\u062f \u062a\u0627 \u0645\u0634\u06a9\u0644\u0627\u062a \u0627\u062c\u0631\u0627\u06cc \u06cc\u06a9 <a href=\"https:\/\/moeinsoft.com\/articles\/teaching-accounting-standards\/\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062d\u0642\u06cc\u0642 \u06a9\u06cc\u0641\u06cc \u0628\u0631\u0627\u06cc \u067e\u0627\u0633\u062e \u062f\u0627\u062f\u0646 \u0628\u0647 \u067e\u0631\u0633\u0634 \u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u06a9\u0627\u0631\u0628\u0631\u062f \u062f\u0627\u0631\u062f:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25c0\ufe0f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0647\u0646\u06af\u0627\u0645 \u0627\u062c\u0631\u0627\u06cc \u06cc\u06a9 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u062c\u062f\u06cc\u062f \u0628\u0627 \u0686\u0647 \u0645\u0634\u06a9\u0644\u0627\u062a\u06cc \u0645\u0648\u0627\u062c\u0647 \u0645\u06cc \u0634\u0648\u0646\u062f\u061f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25c0\ufe0f \u0645\u062f\u06cc\u0631\u0627\u0646 \u0686\u06af\u0648\u0646\u0647 \u0627\u0632 \u06af\u0632\u0627\u0631\u0634 \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u062a\u0635\u0645\u06cc\u0645 \u06af\u06cc\u0631\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc \u06a9\u0646\u0646\u062f\u061f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u25c0\ufe0f \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0686\u0647 \u0628\u0631\u062f\u0627\u0634\u062a\u06cc \u0627\u0632 \u06a9\u0646\u062a\u0631\u0644 \u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u062f\u0627\u0631\u0646\u062f\u061f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u0622\u0645\u06cc\u062e\u062a\u0647<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062a\u062d\u0642\u06cc\u0642 \u0622\u0645\u06cc\u062e\u062a\u0647 \u0627\u0632 \u062f\u0627\u062f\u0647 \u0647\u0627\u06cc \u06a9\u0645\u06cc \u0648 \u06a9\u06cc\u0641\u06cc \u062f\u0631 \u06a9\u0646\u0627\u0631 \u06cc\u06a9\u062f\u06cc\u06af\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0645\u06cc \u062e\u0648\u0627\u0647\u062f \u0631\u0636\u0627\u06cc\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0627\u0632 \u06cc\u06a9 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f. \u0627\u0648 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0627\u0628\u062a\u062f\u0627 \u0628\u0627 \u067e\u0631\u0633\u0634 \u0646\u0627\u0645\u0647 \u0645\u06cc\u0632\u0627\u0646 \u0631\u0636\u0627\u06cc\u062a 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\u0627\u06cc\u0646\u06a9\u0647 \u0628\u0647 \u067e\u0627\u0633\u062e \u06a9\u0627\u0645\u0644 \u062a\u0631 \u0633\u0624\u0627\u0644 \u06a9\u0645\u06a9 \u06a9\u0646\u062f\u060c \u0627\u0631\u0632\u0634 \u062a\u062d\u0642\u06cc\u0642 \u0631\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0646\u0645\u06cc \u062f\u0647\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0646\u0648\u0627\u0639 \u0631\u0648\u0634 \u062a\u062d\u0642\u06cc\u0642 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u067e\u0633 \u0627\u0632 \u0645\u0634\u062e\u0635 \u0634\u062f\u0646 \u0631\u0648\u06cc\u06a9\u0631\u062f \u067e\u0698\u0648\u0647\u0634\u060c \u0628\u0627\u06cc\u062f \u0631\u0648\u0634 \u0645\u0646\u0627\u0633\u0628 \u0628\u0631\u0627\u06cc \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644 \u062f\u0627\u062f\u0647 \u0647\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u0634\u0648\u062f. \u0631\u0648\u0634 \u0647\u0627\u06cc \u0632\u06cc\u0631 \u062f\u0631 \u062a\u062d\u0642\u06cc\u0642\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f \u0628\u06cc\u0634\u062a\u0631\u06cc \u062f\u0627\u0631\u0646\u062f.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-white-color has-text-color has-background has-link-color has-fixed-layout\" style=\"background-color:#574fd6\"><tbody><tr><td><strong>\u0631\u0648\u0634<\/strong><\/td><td><strong>\u0645\u0646\u0628\u0639 \u062f\u0627\u062f\u0647<\/strong><\/td><td><strong>\u0646\u0645\u0648\u0646\u0647 \u06a9\u0627\u0631\u0628\u0631\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0622\u0631\u0634\u06cc\u0648\u06cc \u06cc\u0627 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\u06cc\u06a9 \u0633\u0627\u0645\u0627\u0646\u0647 \u0645\u0627\u0644\u06cc<\/td><\/tr><tr><td>\u0645\u0635\u0627\u062d\u0628\u0647<\/td><td>\u06af\u0641\u062a \u0648 \u06af\u0648\u06cc \u0639\u0645\u06cc\u0642 \u0628\u0627 \u0627\u0641\u0631\u0627\u062f \u0622\u06af\u0627\u0647<\/td><td>\u0634\u0646\u0627\u062e\u062a \u0645\u0634\u06a9\u0644\u0627\u062a \u0627\u062c\u0631\u0627\u06cc <a href=\"https:\/\/moeinsoft.com\/articles\/teaching-accounting-standards\/\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/td><\/tr><tr><td>\u0645\u0637\u0627\u0644\u0639\u0647 \u0645\u0648\u0631\u062f\u06cc \u0648 \u0645\u06cc\u062f\u0627\u0646\u06cc<\/td><td>\u0645\u0635\u0627\u062d\u0628\u0647\u060c \u0645\u0634\u0627\u0647\u062f\u0647\u060c \u0627\u0633\u0646\u0627\u062f \u0648 \u06af\u0632\u0627\u0631\u0634 \u0647\u0627\u06cc \u06cc\u06a9 \u06cc\u0627 \u0686\u0646\u062f \u0633\u0627\u0632\u0645\u0627\u0646<\/td><td>\u0628\u0631\u0631\u0633\u06cc \u0627\u062c\u0631\u0627\u06cc \u0633\u06cc\u0633\u062a\u0645 <a href=\"https:\/\/moeinsoft.com\/articles\/what-is-the-cost-price\/\">\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647<\/a> \u062f\u0631 \u06cc\u06a9 \u06a9\u0627\u0631\u062e\u0627\u0646\u0647<\/td><\/tr><tr><td>\u0647\u0645\u0628\u0633\u062a\u06af\u06cc<\/td><td>\u062f\u0627\u062f\u0647 \u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062f\u0648 \u06cc\u0627 \u0686\u0646\u062f \u0645\u062a\u063a\u06cc\u0631<\/td><td>\u0628\u0631\u0631\u0633\u06cc \u0631\u0627\u0628\u0637\u0647 \u0646\u0642\u062f\u0634\u0648\u0646\u062f\u06af\u06cc \u0633\u0647\u0627\u0645 \u0628\u0627 \u06a9\u06cc\u0641\u06cc\u062a \u0627\u0641\u0634\u0627<\/td><\/tr><tr><td>\u0622\u0632\u0645\u0627\u06cc\u0634\u06cc<\/td><td>\u062f\u0627\u062f\u0647 \u062d\u0627\u0635\u0644 \u0627\u0632 \u062a\u063a\u06cc\u06cc\u0631 \u06cc\u06a9 \u0639\u0627\u0645\u0644 \u0648 \u0645\u0642\u0627\u06cc\u0633\u0647 \u06af\u0631\u0648\u0647 \u0647\u0627<\/td><td>\u0628\u0631\u0631\u0633\u06cc \u0627\u062b\u0631 \u0646\u062d\u0648\u0647 \u0646\u0645\u0627\u06cc\u0634 \u06af\u0632\u0627\u0631\u0634 \u0645\u0627\u0644\u06cc \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631<\/td><\/tr><tr><td>\u0634\u0628\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc<\/td><td>\u062f\u0627\u062f\u0647 \u0647\u0627\u06cc \u0642\u0628\u0644 \u0648 \u0628\u0639\u062f \u0627\u0632 \u06cc\u06a9 \u062a\u063a\u06cc\u06cc\u0631 \u0648\u0627\u0642\u0639\u06cc<\/td><td>\u0628\u0631\u0631\u0633\u06cc \u0627\u062b\u0631 \u0642\u0627\u0646\u0648\u0646 \u062c\u062f\u06cc\u062f \u0628\u0631 \u0631\u0641\u062a\u0627\u0631 \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0647\u0627<\/td><\/tr><tr><td>\u062a\u062d\u0644\u06cc\u0644 \u0645\u062d\u062a\u0648\u0627<\/td><td>\u0645\u062a\u0646 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class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u0622\u0631\u0634\u06cc\u0648\u06cc \u06cc\u0627 \u0627\u0633\u0646\u0627\u062f\u06cc<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062f\u0631 \u062a\u062d\u0642\u06cc\u0642 \u0622\u0631\u0634\u06cc\u0648\u06cc \u0627\u0632 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc \u0634\u0648\u062f \u06a9\u0647 \u0627\u0632 \u0642\u0628\u0644 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0627\u0646\u0646\u062f \u0635\u0648\u0631\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u06cc\u0627\u062f\u062f\u0627\u0634\u062a \u0647\u0627\u06cc \u062a\u0648\u0636\u06cc\u062d\u06cc\u060c \u06af\u0632\u0627\u0631\u0634 \u062d\u0633\u0627\u0628\u0631\u0633\u060c \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u06cc\u0627 \u067e\u0631\u0648\u0646\u062f\u0647 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u062c\u0627\u0632. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c <\/strong>\u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0686\u0646\u062f \u0634\u0631\u06a9\u062a \u0631\u0627 \u0637\u06cc \u067e\u0646\u062c \u0633\u0627\u0644 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f \u062a\u0627 \u0631\u0627\u0628\u0637\u0647 \u0645\u06cc\u0627\u0646 \u0628\u062f\u0647\u06cc \u0648 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0622\u0646 \u0647\u0627 \u0631\u0627 \u0628\u0633\u0646\u062c\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0632\u06cc\u062a \u0627\u06cc\u0646 \u0631\u0648\u0634\u060c \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0648\u0627\u0642\u0639\u06cc \u0634\u0631\u06a9\u062a \u0647\u0627\u0633\u062a. \u0628\u0627\u0627\u06cc\u0646 \u062d\u0627\u0644\u060c \u0646\u0627\u0642\u0635 \u0628\u0648\u062f\u0646 \u062f\u0627\u062f\u0647 \u0647\u0627 \u06cc\u0627 \u062a\u0639\u0631\u06cc\u0641 \u0646\u0627\u062f\u0631\u0633\u062a \u0645\u062a\u063a\u06cc\u0631\u0647\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0646\u062a\u06cc\u062c\u0647 \u0631\u0627 \u062a\u062d\u062a \u062a\u0623\u062b\u06cc\u0631 \u0642\u0631\u0627\u0631 \u062f\u0647\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u067e\u06cc\u0645\u0627\u06cc\u0634\u06cc<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062f\u0631 \u062a\u062d\u0642\u06cc\u0642 \u067e\u06cc\u0645\u0627\u06cc\u0634\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0627\u0632 \u067e\u0631\u0633\u0634 \u0646\u0627\u0645\u0647 \u0628\u0631\u0627\u06cc \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0646\u0638\u0631 \u06cc\u0627 \u062a\u062c\u0631\u0628\u0647 \u062a\u0639\u062f\u0627\u062f \u0632\u06cc\u0627\u062f\u06cc \u0627\u0632 \u0627\u0641\u0631\u0627\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c <\/strong>\u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u0627 \u0627\u0631\u0633\u0627\u0644 \u067e\u0631\u0633\u0634 \u0646\u0627\u0645\u0647 \u0628\u0631\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0631\u062f \u06a9\u0647 \u0686\u0647 \u0639\u0648\u0627\u0645\u0644\u06cc \u0628\u0631 \u067e\u0630\u06cc\u0631\u0634 \u06cc\u06a9 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062a\u0623\u062b\u06cc\u0631 \u0645\u06cc \u06af\u0630\u0627\u0631\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u067e\u0631\u0633\u0634 \u0647\u0627\u06cc \u067e\u0631\u0633\u0634 \u0646\u0627\u0645\u0647 \u0628\u0627\u06cc\u062f \u0633\u0627\u062f\u0647\u060c \u0631\u0648\u0634\u0646 \u0648 \u0628\u06cc \u0637\u0631\u0641 \u0628\u0627\u0634\u0646\u062f. \u062c\u0627\u0645\u0639\u0647 \u0622\u0645\u0627\u0631\u06cc\u060c \u0631\u0648\u0634 \u0646\u0645\u0648\u0646\u0647 \u06af\u06cc\u0631\u06cc \u0648 \u0627\u0639\u062a\u0628\u0627\u0631 \u067e\u0631\u0633\u0634 \u0646\u0627\u0645\u0647 \u0646\u06cc\u0632 \u0628\u0627\u06cc\u062f \u062a\u0648\u0636\u06cc\u062d \u062f\u0627\u062f\u0647 \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/10-online-research-tools-every-online-learner-know-1024x768-1-e1634032646229.jpg\" alt=\"\u0627\u0646\u0648\u0627\u0639 \u0631\u0648\u0634 \u062a\u062d\u0642\u06cc\u0642 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc | \u062a\u062d\u0642\u06cc\u0642 \u067e\u06cc\u0645\u0627\u06cc\u0634\u06cc\" class=\"wp-image-7755\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/10-online-research-tools-every-online-learner-know-1024x768-1-e1634032646229.jpg 750w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/10-online-research-tools-every-online-learner-know-1024x768-1-e1634032646229-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/10-online-research-tools-every-online-learner-know-1024x768-1-e1634032646229-350x233.jpg 350w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0635\u0627\u062d\u0628\u0647 <\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u0645\u0635\u0627\u062d\u0628\u0647 \u0628\u0631\u0627\u06cc \u0634\u0646\u0627\u062e\u062a \u0639\u0645\u06cc\u0642 \u062a\u062c\u0631\u0628\u0647 \u0648 \u062f\u06cc\u062f\u06af\u0627\u0647 \u0627\u0641\u0631\u0627\u062f \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u0631\u0648\u0634\u060c \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0628\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646\u060c \u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0645\u0627\u0644\u06cc \u06cc\u0627 \u0633\u0627\u06cc\u0631 \u0627\u0641\u0631\u0627\u062f \u0645\u0631\u062a\u0628\u0637 \u06af\u0641\u062a \u0648\u06af\u0648 \u0645\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c<\/strong> \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0647\u062f\u0641 \u062a\u062d\u0642\u06cc\u0642 \u0634\u0646\u0627\u062e\u062a \u0645\u0634\u06a9\u0644\u0627\u062a \u0627\u062c\u0631\u0627\u06cc \u06cc\u06a9 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u062c\u062f\u06cc\u062f \u0628\u0627\u0634\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0634\u0631\u0627\u06cc\u0637\u060c \u0645\u0635\u0627\u062d\u0628\u0647 \u0628\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646\u06cc \u06a9\u0647 \u062a\u062c\u0631\u0628\u0647 \u0627\u062c\u0631\u0627\u06cc \u0622\u0646 \u0631\u0627 \u062f\u0627\u0631\u0646\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0646\u0627\u0633\u0628\u06cc \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0635\u0627\u062d\u0628\u0647 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f 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class=\"wp-block-heading\">\u0645\u0637\u0627\u0644\u0639\u0647 \u0645\u0648\u0631\u062f\u06cc \u0648 \u062a\u062d\u0642\u06cc\u0642 \u0645\u06cc\u062f\u0627\u0646\u06cc<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062f\u0631 \u0645\u0637\u0627\u0644\u0639\u0647 \u0645\u0648\u0631\u062f\u06cc\u060c \u06cc\u06a9 \u0634\u0631\u06a9\u062a\u060c \u0648\u0627\u062d\u062f \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u06cc\u0627 \u0641\u0631\u0627\u06cc\u0646\u062f \u0645\u0634\u062e\u0635 \u0628\u0627 \u062c\u0632\u0626\u06cc\u0627\u062a \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc \u0634\u0648\u062f. \u062f\u0627\u062f\u0647 \u0647\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0632 \u0637\u0631\u06cc\u0642 \u0645\u0635\u0627\u062d\u0628\u0647\u060c \u0645\u0634\u0627\u0647\u062f\u0647\u060c \u0627\u0633\u0646\u0627\u062f \u0648 \u06af\u0632\u0627\u0631\u0634 \u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0634\u0648\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644<\/strong>\u060c \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0646\u062d\u0648\u0647 \u0627\u062c\u0631\u0627\u06cc \u0633\u06cc\u0633\u062a\u0645 \u0628\u0648\u062f\u062c\u0647 \u0631\u06cc\u0632\u06cc \u0631\u0627 \u062f\u0631 \u06cc\u06a9 \u06a9\u0627\u0631\u062e\u0627\u0646\u0647 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0637\u0627\u0644\u0639\u0647 \u0645\u0648\u0631\u062f\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0639\u0645\u06cc\u0642\u06cc \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc \u062f\u0647\u062f\u060c \u0627\u0645\u0627 \u0646\u062a\u06cc\u062c\u0647 \u0628\u0631\u0631\u0633\u06cc \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0631\u0627 \u0646\u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u062f\u0648\u0646 \u062f\u0644\u06cc\u0644 \u0628\u0647 \u062a\u0645\u0627\u0645 \u0634\u0631\u06a9\u062a \u0647\u0627 \u062a\u0639\u0645\u06cc\u0645 \u062f\u0627\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u0647\u0645\u0628\u0633\u062a\u06af\u06cc<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062a\u062d\u0642\u06cc\u0642 \u0647\u0645\u0628\u0633\u062a\u06af\u06cc \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc \u06a9\u0646\u062f \u06a9\u0647 \u0622\u06cc\u0627 \u062f\u0648 \u06cc\u0627 \u0686\u0646\u062f \u0645\u062a\u063a\u06cc\u0631 \u0647\u0645\u0631\u0627\u0647 \u0628\u0627 \u06cc\u06a9\u062f\u06cc\u06af\u0631 \u062a\u063a\u06cc\u06cc\u0631 \u0645\u06cc \u06a9\u0646\u0646\u062f \u06cc\u0627 \u062e\u06cc\u0631.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0631\u0627\u0628\u0637\u0647 \u0645\u06cc\u0627\u0646 \u0645\u06cc\u0632\u0627\u0646 \u0628\u062f\u0647\u06cc \u0648 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0634\u0631\u06a9\u062a \u0647\u0627 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f. \u0646\u062a\u06cc\u062c\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0646\u0634\u0627\u0646 \u062f\u0647\u062f \u0628\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0628\u062f\u0647\u06cc\u060c \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u06cc\u0627 \u06a9\u0627\u0647\u0634 \u067e\u06cc\u062f\u0627 \u0645\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u062c\u0648\u062f \u0647\u0645\u0628\u0633\u062a\u06af\u06cc \u0628\u0647 \u062a\u0646\u0647\u0627\u06cc\u06cc \u0631\u0627\u0628\u0637\u0647 \u0639\u0644\u062a \u0648 \u0645\u0639\u0644\u0648\u0644\u06cc \u0631\u0627 \u062b\u0627\u0628\u062a \u0646\u0645\u06cc \u06a9\u0646\u062f. \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0639\u0627\u0645\u0644 \u062f\u06cc\u06af\u0631\u06cc \u0628\u0631 \u0647\u0631 \u062f\u0648 \u0645\u062a\u063a\u06cc\u0631 \u0627\u062b\u0631 \u06af\u0630\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062f\u0631 \u062a\u062d\u0642\u06cc\u0642 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u06cc\u06a9 \u0639\u0627\u0645\u0644 \u0631\u0627 \u062a\u063a\u06cc\u06cc\u0631 \u0645\u06cc \u062f\u0647\u062f \u0648 \u0627\u062b\u0631 \u0622\u0646 \u0631\u0627 \u0628\u0631 \u0627\u0641\u0631\u0627\u062f \u06cc\u0627 \u06af\u0631\u0648\u0647 \u0647\u0627 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c<\/strong> \u0645\u06cc \u062a\u0648\u0627\u0646 \u06cc\u06a9 \u06af\u0632\u0627\u0631\u0634 \u0645\u0627\u0644\u06cc \u0631\u0627 \u0628\u0627 \u062f\u0648 \u0646\u0648\u0639 \u0637\u0631\u0627\u062d\u06cc \u0645\u062a\u0641\u0627\u0648\u062a \u0628\u0647 \u062f\u0648 \u06af\u0631\u0648\u0647 \u0627\u0632 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u0627\u0646 \u0627\u0631\u0627\u0626\u0647 \u06a9\u0631\u062f \u0648 \u0627\u062b\u0631 \u0646\u062d\u0648\u0647 \u0646\u0645\u0627\u06cc\u0634 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0631\u0627 \u0628\u0631 \u062a\u0635\u0645\u06cc\u0645 \u0622\u0646 \u0647\u0627 \u0633\u0646\u062c\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0631\u0648\u0634 \u0628\u0631\u0627\u06cc \u0628\u0631\u0631\u0633\u06cc \u0631\u0627\u0628\u0637\u0647 \u0639\u0644\u062a \u0648 \u0645\u0639\u0644\u0648\u0644\u06cc \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a\u061b \u0627\u0645\u0627 \u06a9\u0646\u062a\u0631\u0644 \u06a9\u0627\u0645\u0644 \u0634\u0631\u0627\u06cc\u0637 \u062f\u0631 \u0645\u062d\u06cc\u0637 \u0648\u0627\u0642\u0639\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0647\u0645\u06cc\u0634\u0647 \u0627\u0645\u06a9\u0627\u0646 \u067e\u0630\u06cc\u0631 \u0646\u06cc\u0633\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u0634\u0628\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062f\u0631 \u062a\u062d\u0642\u06cc\u0642 \u0634\u0628\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0627\u0632 \u06cc\u06a9 \u062a\u063a\u06cc\u06cc\u0631 \u0648\u0627\u0642\u0639\u06cc \u0645\u0627\u0646\u0646\u062f \u0627\u062c\u0631\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u060c \u062a\u063a\u06cc\u06cc\u0631 \u0645\u0642\u0631\u0631\u0627\u062a \u06cc\u0627 \u0631\u0627\u0647 \u0627\u0646\u062f\u0627\u0632\u06cc \u06cc\u06a9 \u0633\u0627\u0645\u0627\u0646\u0647 \u062c\u062f\u06cc\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644<\/strong>\u060c \u062a\u0639\u062f\u0627\u062f \u062e\u0637\u0627\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u0631\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0642\u0628\u0644 \u0648 \u0628\u0639\u062f \u0627\u0632 \u0646\u0635\u0628 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0631\u062f. \u0627\u06af\u0631 \u0627\u0645\u06a9\u0627\u0646 \u0627\u0646\u062a\u062e\u0627\u0628 \u06cc\u06a9 \u06af\u0631\u0648\u0647 \u0645\u0634\u0627\u0628\u0647 \u0628\u0631\u0627\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0646\u062a\u06cc\u062c\u0647 \u0642\u0627\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f\u062a\u0631 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0628\u062a\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0639\u0648\u0627\u0645\u0644\u06cc \u0645\u0627\u0646\u0646\u062f \u0622\u0645\u0648\u0632\u0634 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u06cc\u0627 \u062a\u063a\u06cc\u06cc\u0631 \u062d\u062c\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0646\u06cc\u0632 \u0628\u0631 \u0646\u062a\u06cc\u062c\u0647 \u0627\u062b\u0631 \u06af\u0630\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f. \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0628\u0627\u06cc\u062f \u0627\u06cc\u0646 \u0639\u0648\u0627\u0645\u0644 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0648 \u06af\u0632\u0627\u0631\u0634 \u06a9\u0646\u062f.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img decoding=\"async\" width=\"1000\" height=\"562\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/41.jpg\" alt=\"\u062a\u062d\u0642\u06cc\u0642 \u0634\u0628\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u06cc\u0639\u0646\u06cc \u0686\u0647\u061f\" class=\"wp-image-25385\" style=\"aspect-ratio:1.7794064927305318;width:734px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/41.jpg 1000w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/41-300x169.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/41-768x432.jpg 768w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/41-350x197.jpg 350w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u062a\u0627\u0631\u06cc\u062e\u06cc<\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062a\u062d\u0642\u06cc\u0642 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0628\u0631\u0627\u06cc \u0628\u0631\u0631\u0633\u06cc \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u06cc\u06a9 \u0645\u0648\u0636\u0648\u0639 \u062f\u0631 \u0637\u0648\u0644 \u0632\u0645\u0627\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc \u0634\u0648\u062f. \u062f\u0627\u062f\u0647 \u0647\u0627\u06cc \u0627\u06cc\u0646 \u062a\u062d\u0642\u06cc\u0642 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0627\u0632 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0642\u062f\u06cc\u0645\u06cc\u060c \u06af\u0632\u0627\u0631\u0634 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0627\u0633\u0646\u0627\u062f \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u06cc\u0627 \u0645\u0646\u0627\u0628\u0639 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0628\u0647 \u062f\u0633\u062a \u0622\u06cc\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c<\/strong> \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u062a\u063a\u06cc\u06cc\u0631 \u0646\u062d\u0648\u0647 \u06af\u0632\u0627\u0631\u0634 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627 \u06cc\u0627 \u062f\u0631\u0622\u0645\u062f \u0634\u0631\u06a9\u062a \u0647\u0627 \u0631\u0627 \u062f\u0631 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0686\u0646\u062f\u0633\u0627\u0644\u0647 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f\u0631 \u0627\u06cc\u0646 \u0631\u0648\u0634 \u0628\u0627\u06cc\u062f \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0633\u0646\u0627\u062f \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0632\u0645\u0627\u0646\u06cc \u0647\u0631 \u062f\u0648\u0631\u0647 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0634\u0648\u062f. \u0646\u0645\u06cc \u062a\u0648\u0627\u0646 \u0645\u0641\u0627\u0647\u06cc\u0645 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0627\u0645\u0631\u0648\u0632 \u0631\u0627 \u0628\u062f\u0648\u0646 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0634\u0631\u0627\u06cc\u0637 \u06af\u0630\u0634\u062a\u0647 \u0628\u0631\u0627\u06cc \u062a\u062d\u0644\u06cc\u0644 \u0627\u0633\u0646\u0627\u062f \u0642\u062f\u06cc\u0645\u06cc \u0628\u0647 \u06a9\u0627\u0631 \u0628\u0631\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0644\u06cc\u0644 \u0645\u062d\u062a\u0648\u0627 <\/h3>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#e8eaf6\">\u062f\u0631 \u062a\u062d\u0644\u06cc\u0644 \u0645\u062d\u062a\u0648\u0627\u060c \u0645\u062a\u0646 \u06af\u0632\u0627\u0631\u0634 \u0647\u0627 \u0648 \u0627\u0633\u0646\u0627\u062f \u0628\u0647 \u0634\u06a9\u0644\u06cc \u0645\u0646\u0638\u0645 \u0628\u0631\u0631\u0633\u06cc \u0648 \u062f\u0633\u062a\u0647 \u0628\u0646\u062f\u06cc \u0645\u06cc \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c<\/strong> \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u06af\u0632\u0627\u0631\u0634 \u0647\u06cc\u0626\u062a \u0645\u062f\u06cc\u0631\u0647 \u0634\u0631\u06a9\u062a \u0647\u0627 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f \u0648 \u062c\u0645\u0644\u0647 \u0647\u0627\u06cc \u0645\u062b\u0628\u062a\u060c \u0645\u0646\u0641\u06cc \u06cc\u0627 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0631\u06cc\u0633\u06a9 \u0631\u0627 \u062f\u0631 \u06af\u0631\u0648\u0647 \u0647\u0627\u06cc \u0645\u0634\u062e\u0635 \u0642\u0631\u0627\u0631 \u062f\u0647\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0639\u06cc\u0627\u0631\u0647\u0627\u06cc \u062f\u0633\u062a\u0647 \u0628\u0646\u062f\u06cc \u0628\u0627\u06cc\u062f \u067e\u06cc\u0634 \u0627\u0632 \u062a\u062d\u0644\u06cc\u0644 \u0645\u0634\u062e\u0635 \u0628\u0627\u0634\u0646\u062f. \u062f\u0631 \u063a\u06cc\u0631 \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a\u060c \u0646\u0638\u0631 \u0634\u062e\u0635\u06cc \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0646\u062a\u06cc\u062c\u0647 \u0631\u0627 \u062a\u063a\u06cc\u06cc\u0631 \u062f\u0647\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0646\u0648\u0627\u0639 \u062a\u062d\u0642\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0632 \u0646\u0638\u0631 \u0647\u062f\u0641<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0646\u06cc\u0627\u062f\u06cc \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc\u060c \u0647\u062f\u0641 \u067e\u0698\u0648\u0647\u0634 \u0631\u0627 \u0645\u0634\u062e\u0635 \u0645\u06cc \u06a9\u0646\u0646\u062f \u0648 \u062f\u0648 \u0631\u0648\u0634 \u0627\u062c\u0631\u0627\u06cc\u06cc \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0646\u06cc\u0633\u062a\u0646\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u0628\u0646\u06cc\u0627\u062f\u06cc<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062d\u0642\u06cc\u0642 \u0628\u0646\u06cc\u0627\u062f\u06cc \u0628\u0631\u0627\u06cc \u06af\u0633\u062a\u0631\u0634 \u062f\u0627\u0646\u0634 \u0648 \u0646\u0638\u0631\u06cc\u0647 \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f. \u0646\u062a\u06cc\u062c\u0647 \u0622\u0646 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0644\u0627\u0641\u0627\u0635\u0644\u0647 \u06cc\u06a9 \u0645\u0634\u06a9\u0644 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0631\u0627 \u062d\u0644 \u0646\u06a9\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c<\/strong> \u0628\u0631\u0631\u0633\u06cc \u0686\u06af\u0648\u0646\u06af\u06cc \u0634\u06a9\u0644 \u06af\u06cc\u0631\u06cc \u0642\u0636\u0627\u0648\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u062a\u0648\u0633\u0639\u0647 \u062f\u0627\u0646\u0634 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u06a9\u0645\u06a9 \u06a9\u0646\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u062d\u0642\u06cc\u0642 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062d\u0642\u06cc\u0642 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0631\u0627\u06cc \u062d\u0644 \u06cc\u06a9 \u0645\u0633\u0626\u0644\u0647 \u0648\u0627\u0642\u0639\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0648\u0636\u0648\u0639\u0627\u062a\u06cc \u0645\u0627\u0646\u0646\u062f \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627\u0647\u0627\u06cc \u062b\u0628\u062a\u060c \u0628\u0647\u0628\u0648\u062f \u06a9\u0646\u062a\u0631\u0644 \u062f\u0627\u062e\u0644\u06cc\u060c \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u0645\u0627\u0644\u06cc \u0648 \u0628\u0631\u0631\u0633\u06cc \u0645\u0634\u06a9\u0644\u0627\u062a \u0627\u062c\u0631\u0627\u06cc \u06cc\u06a9 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u060c \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0647\u062f\u0641 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u062f\u0627\u0631\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0631\u0627\u062d\u0644 \u0627\u0646\u062c\u0627\u0645 \u062a\u062d\u0642\u06cc\u0642 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1\ufe0f\u20e3 \u0645\u0633\u0626\u0644\u0647 \u0631\u0627 \u0645\u0634\u062e\u0635 \u06a9\u0646\u06cc\u062f: <\/strong>\u06cc\u06a9 \u0645\u0634\u06a9\u0644 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\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u0631\u0627 \u0628\u062e\u0648\u0627\u0646\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4\ufe0f\u20e3 \u0645\u062a\u063a\u06cc\u0631\u0647\u0627 \u06cc\u0627 \u0645\u0641\u0627\u0647\u06cc\u0645 \u0631\u0627 \u062a\u0639\u0631\u06cc\u0641 \u06a9\u0646\u06cc\u062f:<\/strong> \u0645\u0634\u062e\u0635 \u06a9\u0646\u06cc\u062f \u0647\u0631 \u0645\u0641\u0647\u0648\u0645 \u062f\u0642\u06cc\u0642\u0627\u064b \u0686\u06af\u0648\u0646\u0647 \u0633\u0646\u062c\u06cc\u062f\u0647 \u06cc\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u0645\u06cc \u0634\u0648\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5\ufe0f\u20e3 \u0631\u0648\u0634 \u0648 \u062c\u0627\u0645\u0639\u0647 \u0631\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u06cc\u062f:<\/strong> \u062a\u0648\u0636\u06cc\u062d \u062f\u0647\u06cc\u062f \u0686\u0631\u0627 \u0622\u0631\u0634\u06cc\u0648\u06cc\u060c \u067e\u06cc\u0645\u0627\u06cc\u0634\u06cc\u060c \u0645\u0635\u0627\u062d\u0628\u0647 \u06cc\u0627 \u0631\u0648\u0634 \u062f\u06cc\u06af\u0631 \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6\ufe0f\u20e3 \u0646\u0645\u0648\u0646\u0647 \u0648 \u062f\u0627\u062f\u0647 \u0631\u0627 \u062a\u0639\u06cc\u06cc\u0646 \u06a9\u0646\u06cc\u062f:<\/strong> \u0628\u0627\u0632\u0647 \u0632\u0645\u0627\u0646\u06cc\u060c \u0645\u0639\u06cc\u0627\u0631 \u0648\u0631\u0648\u062f \u0628\u0647 \u0646\u0645\u0648\u0646\u0647 \u0648 \u0645\u0646\u0628\u0639 \u062f\u0627\u062f\u0647 \u0631\u0627 \u0634\u0641\u0627\u0641 \u0628\u0646\u0648\u06cc\u0633\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>7\ufe0f\u20e3 \u062f\u0627\u062f\u0647 \u0631\u0627 \u062c\u0645\u0639 \u0622\u0648\u0631\u06cc \u0648 \u062a\u062d\u0644\u06cc\u0644 \u06a9\u0646\u06cc\u062f:<\/strong> \u062a\u062d\u0644\u06cc\u0644 \u0628\u0627\u06cc\u062f \u0628\u0627 \u0646\u0648\u0639 \u0633\u0624\u0627\u0644 \u0648 \u062f\u0627\u062f\u0647 \u0647\u0645\u0627\u0647\u0646\u06af \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>8\ufe0f\u20e3 \u0645\u062d\u062f\u0648\u062f\u06cc\u062a \u0647\u0627 \u0631\u0627 \u06af\u0632\u0627\u0631\u0634 \u06a9\u0646\u06cc\u062f:<\/strong> \u062f\u0631\u0628\u0627\u0631\u0647 \u06a9\u0645\u0628\u0648\u062f \u062f\u0627\u062f\u0647\u060c \u062e\u0637\u0627\u06cc \u0627\u0646\u062f\u0627\u0632\u0647 \u06af\u06cc\u0631\u06cc \u0648 \u0627\u0645\u06a9\u0627\u0646 \u062a\u0639\u0645\u06cc\u0645 \u0635\u0627\u062f\u0642 \u0628\u0627\u0634\u06cc\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>9\ufe0f\u20e3 \u0646\u062a\u06cc\u062c\u0647 \u0631\u0627 \u0628\u0647 \u0633\u0624\u0627\u0644 \u0628\u0631\u06af\u0631\u062f\u0627\u0646\u06cc\u062f:<\/strong> \u0646\u062a\u06cc\u062c\u0647 \u0628\u0627\u06cc\u062f \u062f\u0642\u06cc\u0642\u0627\u064b \u0646\u0634\u0627\u0646 \u062f\u0647\u062f \u062f\u0627\u062f\u0647 \u0647\u0627 \u0686\u0647 \u067e\u0627\u0633\u062e\u06cc \u0645\u06cc \u062f\u0647\u0646\u062f \u0648 \u0686\u0647 \u0686\u06cc\u0632\u06cc \u0647\u0646\u0648\u0632 \u0646\u0627\u0645\u0639\u0644\u0648\u0645 \u0627\u0633\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0646\u0645\u0648\u0646\u0647 \u0645\u0648\u0636\u0648\u0639 \u0628\u0631\u0627\u06cc \u062f\u0631\u0633 \u0631\u0648\u0634 \u062a\u062d\u0642\u06cc\u0642 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-white-color has-text-color has-background has-link-color has-fixed-layout\" style=\"background-color:#574fd6\"><tbody><tr><td><strong>\u062d\u0648\u0632\u0647<\/strong><\/td><td><strong>\u0646\u0645\u0648\u0646\u0647 \u0645\u0648\u0636\u0648\u0639<\/strong><\/td><td><strong>\u0631\u0648\u0634 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f\u06cc<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0627\u0644\u06cc<\/td><td>\u0631\u0627\u0628\u0637\u0647 \u06a9\u06cc\u0641\u06cc\u062a \u0627\u0641\u0634\u0627 \u0628\u0627 \u0646\u0642\u062f\u0634\u0648\u0646\u062f\u06af\u06cc \u0633\u0647\u0627\u0645 \u0634\u0631\u06a9\u062a \u0647\u0627<\/td><td>\u0622\u0631\u0634\u06cc\u0648\u06cc \u0648 \u06a9\u0645\u06cc<\/td><\/tr><tr><td>\u062d\u0633\u0627\u0628\u0631\u0633\u06cc<\/td><td>\u0631\u0627\u0628\u0637\u0647 \u062d\u0642 \u0627\u0644\u0632\u062d\u0645\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0628\u0627 \u062a\u0623\u062e\u06cc\u0631 \u062f\u0631 \u06af\u0632\u0627\u0631\u0634 \u062d\u0633\u0627\u0628\u0631\u0633<\/td><td>\u0622\u0631\u0634\u06cc\u0648\u06cc \u0648 \u06a9\u0645\u06cc<\/td><\/tr><tr><td><a href=\"https:\/\/moeinsoft.com\/articles\/management-and-entrepreneurship-accounting\/\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a<\/a><\/td><td>\u0646\u0642\u0634 \u0628\u0648\u062f\u062c\u0647 \u0631\u06cc\u0632\u06cc \u062f\u0631 \u06a9\u0646\u062a\u0631\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9<\/td><td>\u067e\u06cc\u0645\u0627\u06cc\u0634 \u06cc\u0627 \u0645\u0637\u0627\u0644\u0639\u0647 \u0645\u0648\u0631\u062f\u06cc<\/td><\/tr><tr><td>\u0645\u0627\u0644\u06cc\u0627\u062a<\/td><td>\u0639\u0648\u0627\u0645\u0644 \u0645\u0624\u062b\u0631 \u0628\u0631 \u067e\u0630\u06cc\u0631\u0634 \u0633\u0627\u0645\u0627\u0646\u0647 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062a\u0648\u0633\u0637 \u0645\u0624\u062f\u06cc\u0627\u0646<\/td><td>\u067e\u0631\u0633\u0634 \u0646\u0627\u0645\u0647 \u0648 \u0645\u0635\u0627\u062d\u0628\u0647<\/td><\/tr><tr><td>\u0641\u0646\u0627\u0648\u0631\u06cc<\/td><td>\u0627\u062b\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631 \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627\u0647\u0627\u06cc \u062b\u0628\u062a<\/td><td>\u0634\u0628\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u06cc\u0627 \u0645\u0637\u0627\u0644\u0639\u0647 \u0645\u0648\u0631\u062f\u06cc<\/td><\/tr><tr><td>\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/td><td>\u0646\u0638\u0631 \u062f\u0627\u0646\u0634\u062c\u0648\u06cc\u0627\u0646 \u062f\u0631\u0628\u0627\u0631\u0647 \u062a\u0623\u062b\u06cc\u0631 \u0622\u0645\u0648\u0632\u0634 \u0639\u0645\u0644\u06cc \u0628\u0631 \u0622\u0645\u0627\u062f\u06af\u06cc \u0634\u063a\u0644\u06cc<\/td><td>\u067e\u06cc\u0645\u0627\u06cc\u0634\u06cc<\/td><\/tr><tr><td>\u0627\u062e\u0644\u0627\u0642 \u0648 \u062a\u0642\u0644\u0628<\/td><td>\u0646\u0634\u0627\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0646\u062a\u0631\u0644 \u062f\u0627\u062e\u0644\u06cc \u0636\u0639\u06cc\u0641 \u062f\u0631 \u0648\u0642\u0648\u0639 \u062a\u0642\u0644\u0628 \u0633\u0627\u0632\u0645\u0627\u0646\u06cc<\/td><td>\u0645\u0637\u0627\u0644\u0639\u0647 \u0645\u0648\u0631\u062f\u06cc \u06cc\u0627 \u0627\u0633\u0646\u0627\u062f\u06cc<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u06cc\u06a9 \u0646\u0645\u0648\u0646\u0647 \u0633\u0627\u062f\u0647 \u0627\u0632 \u0637\u0631\u0627\u062d\u06cc \u062a\u062d\u0642\u06cc\u0642<\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-6962ad1e\">\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0645\u0648\u0636\u0648\u0639 \u0634\u0645\u0627 \u00ab\u0627\u062b\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631 \u06a9\u0627\u0647\u0634 \u062e\u0637\u0627\u06cc \u062b\u0628\u062a \u062f\u0631 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9\u00bb \u0627\u0633\u062a. \u0637\u0631\u0627\u062d\u06cc \u0627\u0648\u0644\u06cc\u0647 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0686\u0646\u06cc\u0646 \u0628\u0627\u0634\u062f:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0633\u0624\u0627\u0644:<\/strong> \u0622\u06cc\u0627 \u067e\u0633 \u0627\u0632 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631\u060c \u062a\u0639\u062f\u0627\u062f \u062e\u0637\u0627\u0647\u0627\u06cc \u062b\u0628\u062a \u06a9\u0645\u062a\u0631 \u0634\u062f\u0647 \u0627\u0633\u062a\u061f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u062f\u0627\u062f\u0647:<\/strong> \u062a\u0639\u062f\u0627\u062f \u062e\u0637\u0627\u0647\u0627\u06cc \u0627\u0635\u0644\u0627\u062d \u0634\u062f\u0647 \u062f\u0631 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0642\u0628\u0644 \u0648 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0628\u0639\u062f \u0627\u0632 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0646\u0645\u0648\u0646\u0647:<\/strong> \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0647\u0631 \u062f\u0648 \u062f\u0648\u0631\u0647 \u0631\u0627 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u062f\u0627\u0631\u0646\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0631\u0648\u0634:<\/strong> \u0645\u0642\u0627\u06cc\u0633\u0647 \u0642\u0628\u0644 \u0648 \u0628\u0639\u062f\u061b \u062f\u0631 \u0635\u0648\u0631\u062a \u0627\u0645\u06a9\u0627\u0646 \u0647\u0645\u0631\u0627\u0647 \u0628\u0627 \u06cc\u06a9 \u06af\u0631\u0648\u0647 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0645\u0634\u0627\u0628\u0647.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0645\u062d\u062f\u0648\u062f\u06cc\u062a: <\/strong>\u062a\u063a\u06cc\u06cc\u0631 \u0646\u06cc\u0631\u0648\u06cc \u0627\u0646\u0633\u0627\u0646\u06cc\u060c \u0622\u0645\u0648\u0632\u0634 \u06cc\u0627 \u062d\u062c\u0645 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0646\u06cc\u0632 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0628\u0631 \u062e\u0637\u0627 \u0627\u062b\u0631 \u06af\u0630\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u06cc\u0646 \u0645\u062b\u0627\u0644 \u0646\u0634\u0627\u0646 \u0645\u06cc \u062f\u0647\u062f \u0639\u0646\u0648\u0627\u0646 \u0628\u0647 \u062a\u0646\u0647\u0627\u06cc\u06cc \u0631\u0648\u0634 \u0631\u0627 \u062a\u0639\u06cc\u06cc\u0646 \u0646\u0645\u06cc \u06a9\u0646\u062f. \u067e\u0698\u0648\u0647\u0634\u06af\u0631 \u0628\u0627\u06cc\u062f \u0645\u062a\u063a\u06cc\u0631\u060c \u062f\u0627\u062f\u0647\u060c \u062f\u0648\u0631\u0647 \u0632\u0645\u0627\u0646\u06cc \u0648 \u0639\u0648\u0627\u0645\u0644 \u062c\u0627\u06cc\u06af\u0632\u06cc\u0646 \u0631\u0627 \u0647\u0645 \u0645\u0634\u062e\u0635 \u06a9\u0646\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0631\u0648\u0634 \u062a\u062d\u0642\u06cc\u0642 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06cc\u0639\u0646\u06cc \u0633\u0627\u062e\u062a\u0646 \u06cc\u06a9 \u0645\u0633\u06cc\u0631 \u0642\u0627\u0628\u0644 \u062f\u0641\u0627\u0639 \u0627\u0632 \u0633\u0624\u0627\u0644 \u062a\u0627 \u0646\u062a\u06cc\u062c\u0647. \u0627\u0628\u062a\u062f\u0627 \u0645\u0633\u0626\u0644\u0647 \u0648 \u0633\u0624\u0627\u0644 \u0631\u0627 \u0645\u062d\u062f\u0648\u062f \u06a9\u0646\u06cc\u062f\u060c \u0633\u067e\u0633 \u0631\u0648\u06cc\u06a9\u0631\u062f \u06a9\u0645\u06cc\u060c \u06a9\u06cc\u0641\u06cc \u06cc\u0627 \u0622\u0645\u06cc\u062e\u062a\u0647 \u0648 \u0631\u0648\u0634 \u0627\u062c\u0631\u0627\u06cc\u06cc \u0645\u0646\u0627\u0633\u0628 \u0631\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u06cc\u062f. \u067e\u0698\u0648\u0647\u0634 \u0622\u0631\u0634\u06cc\u0648\u06cc\u060c \u067e\u06cc\u0645\u0627\u06cc\u0634\u060c \u0645\u0635\u0627\u062d\u0628\u0647\u060c \u0645\u0637\u0627\u0644\u0639\u0647 \u0645\u0648\u0631\u062f\u06cc \u0648 \u0622\u0632\u0645\u0627\u06cc\u0634 \u0647\u0631 \u06a9\u062f\u0627\u0645 \u06a9\u0627\u0631\u0628\u0631\u062f \u0648 \u0645\u062d\u062f\u0648\u062f\u06cc\u062a \u062e\u0648\u062f \u0631\u0627 \u062f\u0627\u0631\u0646\u062f. \u0627\u0639\u062a\u0628\u0627\u0631 \u062a\u062d\u0642\u06cc\u0642 \u0632\u0645\u0627\u0646\u06cc \u0628\u06cc\u0634\u062a\u0631 \u0645\u06cc \u0634\u0648\u062f \u06a9\u0647 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\u0622\u0632\u0645\u0627\u06cc\u0634<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.gsb.stanford.edu\/faculty-research\/working-papers\/evolution-empirical-methods-accounting-research-growth-quasi\" target=\"_blank\" rel=\"noopener\">\u062f\u0627\u0646\u0634\u06af\u0627\u0647 \u0627\u0633\u062a\u0646\u0641\u0648\u0631\u062f\u061b<\/a> \u0631\u0648\u0634 \u0647\u0627\u06cc \u062a\u062c\u0631\u0628\u06cc \u0648 \u0634\u0628\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u062f\u0631 \u067e\u0698\u0648\u0647\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u06cc\u06a9 \u062a\u062d\u0642\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062e\u0648\u0628\u060c \u0641\u0642\u0637 \u0627\u0646\u062a\u062e\u0627\u0628 \u06cc\u06a9 \u0639\u0646\u0648\u0627\u0646 \u06a9\u0627\u0641\u06cc \u0646\u06cc\u0633\u062a. \u0628\u0627\u06cc\u062f 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\u062c\u0645\u0639<\/p>\n","protected":false},"author":2,"featured_media":19382,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,477],"tags":[],"class_list":["post-7752","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\/7752","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=7752"}],"version-history":[{"count":6,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/7752\/revisions"}],"predecessor-version":[{"id":34617,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/7752\/revisions\/34617"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/19382"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=7752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=7752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=7752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}