{"id":8024,"date":"2023-02-19T15:20:01","date_gmt":"2023-02-19T11:50:01","guid":{"rendered":"http:\/\/moeinsoft.moeinweb.com\/?p=8024"},"modified":"2023-08-21T16:49:41","modified_gmt":"2023-08-21T12:19:41","slug":"direct-tax-laws","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/direct-tax-laws\/","title":{"rendered":"\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0686\u06cc\u0633\u062a \u0648 \u0634\u0627\u0645\u0644 \u0686\u0647 \u0642\u0648\u0627\u0646\u06cc\u0646\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f\u061f"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt;\"><span style=\"color: #e0327f;\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 <\/strong><\/span><\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u00a0\u0647\u0645\u0627\u0646\u200c\u0637\u0648\u0631 \u06a9\u0647 \u0645\u06cc \u062f\u0627\u0646\u06cc\u062f \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u062d\u0627\u0626\u0632 \u0627\u0647\u0645\u06cc\u062a \u062f\u0631 \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0647\u0631 \u06a9\u0634\u0648\u0631\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc \u0628\u0627\u0634\u062f. \u0627\u0632 \u0647\u0645\u06cc\u0646 \u0631\u0648 \u062a\u063a\u06cc\u06cc\u0631 \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0627\u0639\u062b \u0631\u062e \u062f\u0627\u062f\u0646 \u067e\u06cc\u0627\u0645\u062f\u0647\u0627\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0648 \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u062f\u0631 \u0627\u0642\u062a\u0635\u0627\u062f \u0645\u06cc \u0634\u0648\u062f. \u062f\u0631 \u0648\u0627\u0642\u0639 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627 \u062f\u0631 \u0628\u0644\u0646\u062f \u0645\u062f\u062a \u0627\u0646\u06af\u06cc\u0632\u0647 \u062a\u0648\u0644\u06cc\u062f \u0631\u0627 \u062a\u0627 \u062d\u062f \u0632\u06cc\u0627\u062f\u06cc \u067e\u0627\u06cc\u06cc\u0646 \u0645\u06cc \u0622\u0648\u0631\u062f \u0648 \u0633\u0628\u0628 \u06a9\u0627\u0647\u0634 \u0627\u0634\u062a\u063a\u0627\u0644\u060c \u062a\u0648\u0644\u06cc\u062f \u0648 \u062a\u062c\u0627\u0631\u062a \u062e\u0648\u0627\u0647\u062f \u0634\u062f. \u0627\u0632 \u0637\u0631\u0641\u06cc \u062f\u0631 \u06a9\u0648\u062a\u0627\u0647 \u0645\u062f\u062a \u0627\u0641\u0632\u0627\u06cc\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627 \u0633\u0628\u0628 \u0631\u06a9\u0648\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0634\u062f\u0647 \u0648 \u0628\u0647 \u0622\u0646 \u0634\u062f\u062a \u0645\u06cc \u0628\u062e\u0634\u062f.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u0627\u06af\u0631 \u0628\u0647 \u062f\u0646\u0628\u0627\u0644 \u067e\u06cc\u062f\u0627 \u06a9\u0631\u062f\u0646 \u0633\u0648\u0627\u0644\u0627\u062a \u062e\u0648\u062f \u062f\u0631 \u0645\u0648\u0631\u062f <strong>\u0645\u0627\u0644\u06cc\u0627\u062a\u200c \u0645\u0633\u062a\u0642\u06cc\u0645<\/strong> \u0647\u0633\u062a\u06cc\u062f\u060c \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0645\u0641\u06cc\u062f \u0631\u0627 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u0645\u0637\u0627\u0644\u0639\u0647 \u0646\u0645\u0627\u06cc\u06cc\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/types-of-taxes\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a<\/a> \u0628\u0647 \u062f\u0648 \u062f\u0633\u062a\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u063a\u06cc\u0631\u0645\u0633\u062a\u0642\u06cc\u0645 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc \u06af\u0631\u062f\u062f. \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0627\u0632 \u062c\u0645\u0644\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0633\u062a.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0634\u0627\u0645\u0644:<\/strong><\/span><\/h3>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0627\u0636\u06cc \u0628\u0627\u06cc\u0631<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u062d\u0642 \u062a\u0645\u0628\u0631<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u0627\u0631\u062b<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0645\u0644\u0627\u06a9<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0645\u0633\u062a\u063a\u0644\u0627\u062a \u0645\u0633\u06a9\u0648\u0646\u06cc \u062e\u0627\u0644\u06cc<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-size: 12pt; color: #e0327f;\"><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u0632 \u062c\u0645\u0644\u0647:<\/strong><\/span><\/h3>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u062d\u0642\u0648\u0642<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u0634\u062e\u0627\u0635 \u062d\u0642\u0648\u0642\u06cc<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u0645\u0644\u0627\u06a9<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0627\u063a\u0644<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u062a\u0641\u0627\u0642\u06cc<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0646\u0627\u0634\u06cc \u0627\u0632 \u0645\u0646\u0627\u0628\u0639 \u06af\u0648\u0646\u0627\u06af\u0648\u0646\u06cc \u0628\u0627\u0634\u062f.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-25430\" src=\"https:\/\/moeinsoft.com\/wp-content\/uploads\/2023\/02\/61-1.jpg\" alt=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 \" width=\"1000\" height=\"667\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/61-1.jpg 1000w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/61-1-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/61-1-768x512.jpg 768w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/61-1-350x233.jpg 350w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0627\u0647\u0645\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u0648\u0627\u0642\u0639 \u0645\u06cc \u062a\u0648\u0627\u0646 \u06af\u0641\u062a \u062a\u062f\u0648\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627 \u0648 \u0627\u0639\u0645\u0627\u0644 \u0622\u0646\u200c\u0647\u0627 \u0627\u0632 \u062f\u0648 \u062c\u0647\u062a \u062d\u0627\u0626\u0632 \u0627\u0647\u0645\u06cc\u062a \u0645\u06cc \u0628\u0627\u0634\u062f. \u0627\u0632 \u0637\u0631\u0641\u06cc \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u062f\u0631 \u062a\u0627\u0645\u06cc\u0646 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u062f\u0648\u0644\u062a \u062f\u0627\u0631\u062f \u0648 \u0627\u0632 \u0633\u0648\u06cc \u062f\u06cc\u06af\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u062a\u0646\u0638\u06cc\u0645 \u0627\u0645\u0648\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631 \u062a\u0627\u062b\u06cc\u0631 \u06af\u0630\u0627\u0631 \u0627\u0633\u062a.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u0628\u0647 \u0647\u0645\u06cc\u0646 \u062f\u0644\u06cc\u0644 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0646\u0647 \u0641\u0642\u0637 \u0636\u0627\u0645\u0646 \u0627\u06cc\u062c\u0627\u062f \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u062f\u0648\u0644\u062a\u060c \u0628\u0644\u06a9\u0647 \u0645\u06cc \u0628\u0627\u06cc\u0633\u062a \u0628\u0647 \u06af\u0648\u0646\u0647\u200c\u0627\u06cc \u062a\u0646\u0638\u06cc\u0645 \u0634\u0648\u0646\u062f \u06a9\u0647 \u0633\u0628\u0628 \u0631\u0634\u062f \u0648 \u062a\u0648\u0633\u0639\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0634\u0648\u0631 \u06af\u0631\u062f\u062f. \u062f\u0631 \u062d\u0642\u06cc\u0642\u062a \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627\u06cc\u062f \u067e\u06cc\u0631\u0648 \u062a\u062d\u0642\u0642 \u0639\u062f\u0627\u0644\u062a \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0648 \u062a\u0648\u0632\u06cc\u0639 \u0628\u0631\u0627\u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0648 \u062b\u0631\u0648\u062a \u062c\u0627\u0645\u0639\u0647 \u0628\u0627\u0634\u062f \u062a\u0627 <a href=\"https:\/\/moeinsoft.com\/tax-fraud\/\" target=\"_blank\" rel=\"noopener\">\u0641\u0631\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/a> \u06a9\u0627\u0647\u0634 \u06cc\u0627\u0628\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-size: 12pt;\"><strong><span style=\"color: #e0327f;\">\u0633\u06cc\u0631 \u062a\u062d\u0648\u0644\u0627\u062a \u0642\u0627\u0646\u0648\u0646 \u062c\u0627\u0645\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/strong><\/span><\/h3>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0628\u0627\u06cc\u062f \u0628\u062f\u0627\u0646\u06cc\u062f <a href=\"https:\/\/rc.majlis.ir\/fa\/law\/show\/95984\" target=\"_blank\" rel=\"noopener\">\u0642\u0627\u0646\u0648\u0646 \u062c\u0627\u0645\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627<\/a> \u062f\u0631 \u0633\u0627\u0644 \u06f1\u06f3\u06f4\u06f5 \u0628\u0647 \u062a\u0635\u0648\u06cc\u0628 \u0631\u0633\u06cc\u062f. \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0645\u0634\u06a9\u0644\u0627\u062a \u0645\u062a\u0639\u062f\u062f \u062f\u0631 \u0633\u0627\u0644\u200c\u0647\u0627\u06cc \u06f1\u06f3\u06f6\u06f6 \u0648 \u06f1\u06f3\u06f7\u06f1 \u0645\u0648\u0631\u062f \u0628\u0627\u0632\u0628\u06cc\u0646\u06cc \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a \u0627\u0645\u0627 \u0639\u0644\u06cc\u200c\u0631\u063a\u0645 \u0627\u0635\u0644\u0627\u062d\u0627\u062a\u06cc \u06a9\u0647 \u0628\u0647 \u0648\u062c\u0648\u062f \u0622\u0645\u062f\u060c \u0642\u0627\u0646\u0648\u0646 \u062c\u0627\u0645\u0639 \u0646\u062a\u0648\u0627\u0646\u0633\u062a \u0627\u0632 \u0646\u0627\u0628\u0633\u0627\u0645\u0627\u0646\u06cc \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0646\u062c\u0627\u062a \u067e\u06cc\u062f\u0627 \u06a9\u0646\u062f \u0648 \u0627\u0632 \u0647\u0645\u06cc\u0646 \u0631\u0648 \u062f\u0631 \u0633\u0627\u0644 \u06f1\u06f3\u06f7\u06f9 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u062c\u062f\u06cc\u062f \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0627 \u0627\u062d\u0636\u0627\u0631 \u0645\u062c\u0644\u0633 \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u0627\u0646\u060c \u0645\u0631\u06a9\u0632 \u067e\u0698\u0648\u0647\u0634\u200c\u0647\u0627\u06cc \u0645\u062c\u0644\u0633\u060c \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u0627\u0646 \u0645\u0633\u062a\u0642\u0644\u060c \u0646\u0645\u0627\u06cc\u0646\u062f\u06af\u0627\u0646 \u0628\u062e\u0634 \u062e\u0635\u0648\u0635\u06cc \u0648 \u0645\u0633\u0626\u0648\u0644\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u0645\u0648\u0631\u062f \u062a\u0627\u06cc\u06cc\u062f \u0646\u0645\u0627\u06cc\u0646\u062f\u06af\u0627\u0646 \u0645\u062c\u0644\u0633 \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u062c\u0644\u0633\u0627\u062a \u0627\u0635\u0644\u0627\u062d\u06cc\u0647\u200c\u0647\u0627\u06cc \u062c\u062f\u06cc\u062f\u06cc \u0628\u0631\u0627\u06cc \u0627\u0632 \u0628\u06cc\u0646 \u0628\u0631\u062f\u0646 \u0646\u0642\u0635\u200c\u0647\u0627\u06cc \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u06cc\u0631\u0627\u0646 \u0628\u0627 \u0627\u0635\u0644\u0627\u062d\u0627\u062a \u0639\u0645\u06cc\u0642 \u0635\u0648\u0631\u062a \u06af\u0631\u0641\u062a \u0648 \u0632\u0645\u0627\u0646 \u0627\u062c\u0631\u0627\u06cc \u0642\u0627\u0646\u0648\u0646 \u062c\u062f\u06cc\u062f \u0627\u0632 \u0627\u0628\u062a\u062f\u0627\u06cc \u0633\u0627\u0644 \u06f1\u06f3\u06f8\u06f1 \u062a\u0639\u06cc\u06cc\u0646 \u06af\u0631\u062f\u06cc\u062f. \u062f\u0631 \u0637\u06cc \u0627\u06cc\u0646 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0646\u0631\u062e \u0645\u062a\u0648\u0633\u0637 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u06f5\u06f4 \u062f\u0631\u0635\u062f \u0628\u0647 \u06f3\u06f5 \u062f\u0631\u0635\u062f \u0627\u0641\u0648\u0644 \u06cc\u0627\u0641\u062a.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u0644\u0627\u06cc\u062d\u0647 \u0627\u0635\u0644\u0627\u062d \u0645\u0627\u0644\u06cc\u0627\u062a\u200c \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/strong><\/h3>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u0631\u0641\u0639 \u062a\u0639\u0648\u06cc\u0636\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u062a\u0639\u062f\u06cc\u0644 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0627\u0635\u0644\u0627\u062d \u0633\u0627\u0632\u0645\u0627\u0646 \u0648\u0635\u0648\u0644 \u0648 \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062a\u0634\u062e\u06cc\u0635 \u0648 \u0648\u0635\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0637\u0628\u0642 \u062e\u0648\u062f \u0627\u0638\u0647\u0627\u0631\u06cc \u0648 \u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0647 \u0627\u0641\u0631\u0627\u062f<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u062a\u0639\u062f\u06cc\u0644 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u0637\u06cc \u0627\u06cc\u0646 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0631\u0627\u06cc \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06a9\u0627\u0647\u0634 \u067e\u06cc\u062f\u0627 \u06a9\u0631\u062f \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0622\u0646 \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u067e\u0644\u06a9\u0627\u0646\u06cc \u0642\u0628\u0644\u06cc\u060c \u0628\u0647 \u200c\u0635\u0648\u0631\u062a \u062b\u0627\u0628\u062a \u06f2\u06f5 \u062f\u0631\u0635\u062f\u06cc\u060c \u062a\u0628\u062f\u06cc\u0644 \u06af\u0631\u062f\u06cc\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u0627\u0647\u062f\u0627\u0641 \u062a\u0639\u062f\u06cc\u0644 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a<\/span><\/strong><\/h3>\n<p>&nbsp;<\/p>\n<ol>\n<li><span style=\"font-size: 12pt;\">\u0628\u0647 \u0633\u0628\u0628 \u062a\u0648\u062c\u0647 \u0628\u0631\u0646\u0627\u0645\u0647 \u0633\u0648\u0645 \u0628\u062e\u0634 \u062e\u0635\u0648\u0635\u06cc \u0633\u0627\u0632\u06cc \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0627\u06cc\u062f \u06a9\u0627\u0647\u0634 \u06cc\u0627\u0628\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0628\u0647 \u062f\u0644\u06cc\u0644 \u062f\u062e\u0627\u0644\u062a \u0646\u0631\u062e \u062a\u0648\u0631\u0645 \u0633\u0627\u0644\u0627\u0646\u0647 \u062f\u0631 \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0634\u0648\u0631 \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0627 \u0646\u0631\u062e \u062a\u0648\u0631\u0645 \u0633\u0627\u0644\u0627\u0646\u0647 \u062a\u063a\u06cc\u06cc\u0631 \u062e\u0648\u0627\u0647\u062f \u06cc\u0627\u0641\u062a.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0633\u06cc\u0627\u0633\u062a \u06a9\u0627\u0647\u0634 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0631\u0634\u062f \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062a\u0627\u062b\u06cc\u0631 \u0645\u062b\u0628\u062a\u06cc \u062e\u0648\u0627\u0647\u062f \u06af\u0630\u0627\u0634\u062a \u0648 \u0628\u0631\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0645\u0641\u06cc\u062f \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u06a9\u0627\u0647\u0634 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0627\u0639\u062b \u06a9\u0627\u0647\u0634 \u0641\u0631\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u06a9\u0627\u0647\u0634 \u0646\u0631\u062e\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0633\u0628\u0628 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0628\u0627\u0632\u062f\u0647\u06cc \u0648 \u0628\u0647\u0631\u0647\u200c\u0648\u0631\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627 \u062e\u0648\u0627\u0647\u062f \u0634\u062f.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0628\u0631\u062e\u06cc \u0627\u0632 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/h2>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u062f\u0631 \u0627\u06cc\u0646 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0627\u0632 \u0686\u0647\u0627\u0631 \u0641\u0635\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0645\u0644\u0627\u06a9\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0645\u0644\u0627\u06a9 \u0645\u0633\u06a9\u0648\u0646\u06cc \u062e\u0627\u0644\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0627\u0636\u06cc \u0628\u0627\u06cc\u0631 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u062b \u0645\u062a\u0634\u06a9\u0644 \u0634\u062f\u0647 \u0627\u0633\u062a \u0648\u0644\u06cc\u06a9\u0646 \u062f\u0631 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c \u0645\u0633\u062a\u0642\u06cc\u0645 \u0628\u0647 \u063a\u06cc\u0631 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u062b \u0633\u0627\u06cc\u0631 \u0645\u0627\u0644\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627 \u062d\u0630\u0641 \u0645\u06cc \u200c\u06af\u0631\u062f\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0627\u062c\u0627\u0631\u0647 \u0645\u0633\u062a\u063a\u0644\u0627\u062a \u0647\u0645 \u062a\u0627 \u06cc\u06a9 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u0648 \u067e\u0627\u0646\u0635\u062f \u0647\u0632\u0627\u0631 \u0631\u06cc\u0627\u0644 \u0634\u0627\u0645\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u06a9\u0647 \u0628\u0627 \u0646\u0631\u062e \u062a\u0648\u0631\u0645 \u062a\u063a\u06cc\u06cc\u0631 \u067e\u06cc\u062f\u0627 \u0645\u06cc \u06a9\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0645\u0634\u0627\u063a\u0644\u06cc \u06a9\u0647 \u0628\u0647 \u063a\u06cc\u0631 \u0627\u0632 \u0642\u0627\u0644\u0628 \u0634\u062e\u0635\u06cc\u062a \u062d\u0642\u0648\u0642\u06cc \u062f\u0627\u0631\u0646\u062f\u060c \u0635\u0648\u0631\u062a \u0645\u06cc\u200c \u06af\u06cc\u0631\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u062f\u0631 \u0637\u06cc \u0627\u06cc\u0646 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647\u060c \u0645\u0627\u0647\u0627\u0646\u0647 \u0645\u0628\u0644\u063a\u06cc \u0646\u0632\u062f\u06cc\u06a9 \u0628\u0647 \u06cc\u06a9 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u0648 \u067e\u0627\u0646\u0635\u062f \u0647\u0632\u0627\u0631 \u0631\u06cc\u0627\u0644 \u062f\u0631 \u0645\u0627\u0647\u060c \u0628\u0631\u0627\u06cc \u062d\u0642\u0648\u0642 \u0628\u06af\u06cc\u0631\u0627\u0646 \u0645\u0639\u0627\u0641\u06cc\u062a \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0645\u06cc \u0634\u0648\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0627\u06cc\u0646 \u06af\u0648\u0646\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0686\u0648\u0646 \u0633\u0648\u062f \u0627\u06cc\u0646 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u060c \u0633\u0648\u062f \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647 \u067e\u0630\u06cc\u0631 \u0627\u0633\u062a\u060c \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0647\u06cc\u0686 \u0646\u0648\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u06cc\u06af\u0631\u06cc \u067e\u0631\u062f\u0627\u062e\u062a \u0646\u0645\u06cc \u06a9\u0646\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0633\u0627\u0632\u0645\u0627\u0646 \u062a\u0634\u062e\u06cc\u0635 \u0648 \u0627\u062c\u0632\u0627 \u0648 \u0648\u0638\u0627\u06cc\u0641 \u0622\u0646 \u062f\u0631 \u0642\u0627\u0646\u0648\u0646 \u062a\u0639\u06cc\u06cc\u0646 \u0634\u062f\u0647 \u0627\u0633\u062a \u0627\u0632 \u0647\u0645\u06cc\u0646 \u0631\u0648 \u062f\u0631 \u062a\u0634\u06a9\u06cc\u0644\u0627\u062a \u0639\u0631\u0636\u0647 \u0648 \u0648\u0638\u0627\u06cc\u0641 \u0633\u0627\u0632\u0645\u0627\u0646 \u062a\u0634\u062e\u06cc\u0635 \u062f\u0631 \u0627\u062e\u062a\u06cc\u0627\u0631 \u0648\u0632\u0627\u0631\u062a \u0627\u0645\u0648\u0631 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0642\u0631\u0627\u0631 \u062f\u0627\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a \u062a\u0627 \u0628\u0631 \u062d\u0633\u0628 \u0645\u0642\u062a\u0636\u06cc\u0627\u062a \u0627\u062c\u0631\u0627\u06cc\u06cc \u0637\u0631\u0627\u062d\u06cc \u0648 \u0627\u062c\u0631\u0627 \u06af\u0631\u062f\u062f \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u0628\u0647 \u062f\u0644\u06cc\u0644 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0627\u0646\u06af\u06cc\u0632\u0647\u060c \u0633\u0631\u0639\u062a \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u060c \u0631\u0627\u062d\u062a\u06cc \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u0645\u0631\u062f\u0645 \u0628\u0648\u062f\u0647 \u0627\u0633\u062a.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0648\u06cc\u0698\u06af\u06cc \u0647\u0627\u06cc \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645<\/span><\/h2>\n<p>&nbsp;<\/p>\n<ol>\n<li><span style=\"font-size: 12pt;\">\u0627\u0632 \u0646\u0642\u0627\u0637 \u0645\u062b\u0628\u062a \u0648 \u0642\u0648\u062a \u0627\u06cc\u0646 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647\u060c \u0647\u062f\u0627\u06cc\u062a \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9 \u0628\u0647\u200c \u0633\u0645\u062a \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc\u200c\u0647\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u0686\u0631\u0627\u06a9\u0647 \u0628\u0631\u0627\u06cc \u0628\u0647 \u0648\u062c\u0648\u062f \u0622\u0648\u0631\u062f\u0646 \u0627\u0646\u06af\u06cc\u0632\u0647 \u062f\u0631 \u0645\u0646\u0627\u0637\u0642 \u06a9\u0645\u062a\u0631 \u062a\u0648\u0633\u0639\u0647 \u06cc\u0627\u0641\u062a\u0647 \u06f1\u06f0 \u062f\u0631\u0635\u062f \u0627\u0632 \u062f\u0631\u0622\u0645\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u06cc \u0648 \u0635\u0646\u0639\u062a\u06cc \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0646\u0627\u0637\u0642 \u062a\u0627 \u06f1\u06f0 \u0633\u0627\u0644 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u062e\u0648\u0627\u0647\u0646\u062f \u0628\u0648\u062f. \u067e\u0633 \u0633\u0628\u0628 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062a\u0648\u0644\u06cc\u062f \u0648 \u0627\u0634\u062a\u063a\u0627\u0644 \u062f\u0631 \u0645\u0646\u0627\u0637\u0642 \u0645\u062d\u0631\u0648\u0645 \u0645\u06cc \u0634\u0648\u062f \u0648 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u062e\u0627\u0646\u0648\u0627\u0631\u0647\u0627 \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0646\u0627\u0637\u0642 \u0627\u0641\u0632\u0627\u06cc\u0634 \u067e\u06cc\u062f\u0627 \u0645\u06cc \u06a9\u0646\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0627\u0632 \u062f\u06cc\u06af\u0631 \u0646\u0642\u0627\u0637 \u0642\u0648\u062a \u0627\u06cc\u0646 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u062a\u0648\u062c\u0647 \u0628\u0647 \u062c\u0627\u0645\u0639\u0647 \u062d\u0642\u0648\u0642 \u0628\u06af\u06cc\u0631 \u0648 \u06a9\u0645\u200c \u062f\u0631\u0622\u0645\u062f \u062c\u0627\u0645\u0639\u0647 \u0645\u06cc \u200c\u0628\u0627\u0634\u062f. \u0645\u0639\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u062d\u0642\u0648\u0642 \u06a9\u0645\u062a\u0631\u06cc \u0646\u0633\u0628\u062a \u0628\u0647 \u0633\u0627\u06cc\u0631 \u0627\u0641\u0631\u0627\u062f \u062c\u0627\u0645\u0639\u0647 \u062f\u0627\u0631\u0646\u062f \u0648 \u0645\u0639\u0627\u0641\u06cc\u062a \u0639\u06cc\u062f\u06cc \u06a9\u0627\u0631\u0645\u0646\u062f\u0627\u0646 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0633\u0628\u0628 \u0627\u0641\u0632\u0627\u06cc\u0634 \u0642\u062f\u0631\u062a \u062e\u0631\u06cc\u062f \u06a9\u0627\u0631\u0645\u0646\u062f\u0627\u0646\u060c \u0628\u0647\u0628\u0648\u062f \u0648\u0636\u0639\u06cc\u062a \u0632\u0646\u062f\u06af\u06cc \u0648 \u062a\u0627 \u062d\u062f\u0648\u062f\u06cc \u0628\u0631\u0642\u0631\u0627\u0631\u06cc \u0639\u062f\u0627\u0644\u062a \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0631\u0627 \u0628\u0647 \u062f\u0646\u0628\u0627\u0644 \u062f\u0627\u0631\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0627\u0641\u0632\u0627\u06cc\u0634 \u0646\u0642\u0634 \u0628\u062e\u0634 \u062e\u0635\u0648\u0635\u06cc \u062f\u0631 \u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0632 \u062f\u06cc\u06af\u0631 \u0646\u0642\u0627\u0637 \u0642\u0648\u062a \u0627\u06cc\u0646 \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0645\u06cc \u0628\u0627\u0634\u062f. \u0628\u0647 \u06af\u0648\u0646\u0647\u200c\u0627\u06cc \u06a9\u0647 \u0628\u0627 \u06a9\u0627\u0647\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062e\u0635\u0648\u0635\u06cc \u0648 \u0628\u0627 \u06a9\u0627\u0647\u0634 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u06cc \u062f\u0648\u0644\u062a \u0627\u0632 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u062c\u0631\u06cc\u0627\u0646 \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u06af\u0631\u062f\u06cc\u062f\u0647 \u0648 \u0628\u062e\u0634 \u062e\u0635\u0648\u0635\u06cc \u0645\u06cc\u200c \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u062a\u0648\u0644\u06cc\u062f \u0648 \u0633\u0631\u0645\u0627\u06cc\u0647 \u06af\u0630\u0627\u0631\u06cc \u0628\u067e\u0631\u062f\u0627\u0632\u062f \u0648 \u0628\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062a\u0648\u0644\u06cc\u062f \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062c\u062f\u06cc\u062f\u062a\u0631\u06cc \u0628\u0631\u0627\u06cc \u062f\u0648\u0644\u062a \u0627\u06cc\u062c\u0627\u062f \u0646\u0645\u0648\u062f\u0647 \u0648 \u0642\u0627\u062f\u0631 \u0627\u0633\u062a \u06a9\u0627\u0647\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627 \u0631\u0627 \u062c\u0628\u0631\u0627\u0646 \u0646\u0645\u0627\u06cc\u062f.<\/span><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"aligncenter wp-image-25431 size-large\" src=\"https:\/\/moeinsoft.com\/wp-content\/uploads\/2023\/02\/62-1-1024x683.jpg\" alt=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645\" width=\"1024\" height=\"683\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/62-1-1024x683.jpg 1024w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/62-1-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/62-1-768x512.jpg 768w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/62-1-1200x800.jpg 1200w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/62-1-350x233.jpg 350w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/62-1.jpg 1248w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/span><\/p>\n<p>&nbsp;<\/p>\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;\">\u0645\u0627\u0644\u06cc\u0627\u062a\u200c \u0645\u0633\u062a\u0642\u06cc\u0645 \u0631\u0627 \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0634\u0631\u062d \u062f\u0627\u062f\u06cc\u0645 \u0648 \u0628\u0647 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0622\u0646 \u067e\u0631\u062f\u0627\u062e\u062a\u06cc\u0645. \u0627\u0645\u06cc\u062f \u0627\u0633\u062a \u067e\u0633 \u0627\u0632 \u0645\u0637\u0627\u0644\u0639\u0647 \u0627\u06cc\u0646 \u0645\u0637\u0644\u0628 \u067e\u0627\u0633\u062e \u0633\u0648\u0627\u0644\u0627\u062a\u062a\u0627\u0646 \u062f\u0631 \u0627\u06cc\u0646 \u0632\u0645\u06cc\u0646\u0647 \u0631\u0627 \u062f\u0631\u06cc\u0627\u0641\u062a \u0646\u0645\u0648\u062f\u0647 \u0628\u0627\u0634\u06cc\u062f.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0647\u062a\u0631 \u0628\u062e\u0634 \u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\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 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646\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<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<p><span style=\"font-size: 12pt;\">\u00a0<\/span><br \/>\n&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-11254 post-11254 post type-post status-publish format-standard has-post-thumbnail hentry category-education 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\/record-payment-operations\/\">\u0622\u0645\u0648\u0632\u0634 \u0639\u0645\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a \u062f\u0631 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646<\/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-11392 post-11392 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\/buying-store-accounting-software\/\">\u0646\u06a9\u0627\u062a\u06cc \u062f\u0631 \u0645\u0648\u0631\u062f \u062e\u0631\u06cc\u062f \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647\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-25632 post-25632 post type-post status-publish format-standard has-post-thumbnail hentry category-teaching-accounting-principles 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\/production-cost-accounting\/\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u062a\u0648\u0644\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-8702 post-8702 post type-post status-publish format-standard has-post-thumbnail hentry category-teaching-accounting-principles 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\/investigating-the-financial-resources-of-companies\/\">\u0628\u0631\u0631\u0633\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u200c\u0647\u0627 \u0648 \u0628\u0627\u0646\u06a9 \u200c\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-9053 post-9053 post type-post status-publish format-standard has-post-thumbnail hentry category-teaching-accounting-principles 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\/b2b-marketing\/\">\u0628\u0627\u0632\u0627\u0631\u06cc\u0627\u0628\u06cc B2B \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>\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>&nbsp; \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645 &nbsp; \u00a0\u0647\u0645\u0627\u0646\u200c\u0637\u0648\u0631 \u06a9\u0647 \u0645\u06cc \u062f\u0627\u0646\u06cc\u062f \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0628\u0632\u0627\u0631\u0647\u0627\u06cc \u062d\u0627\u0626\u0632 \u0627\u0647\u0645\u06cc\u062a \u062f\u0631 \u0633\u06cc\u0627\u0633\u062a\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u0647\u0631 \u06a9\u0634\u0648\u0631\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u06cc<\/p>\n","protected":false},"author":2,"featured_media":19514,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,477],"tags":[],"class_list":["post-8024","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\/8024","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=8024"}],"version-history":[{"count":0,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/8024\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/19514"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=8024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=8024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=8024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}