{"id":8148,"date":"2023-02-19T15:47:01","date_gmt":"2023-02-19T12:17:01","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=8148"},"modified":"2026-07-16T12:10:52","modified_gmt":"2026-07-16T08:40:52","slug":"vat","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/vat\/","title":{"rendered":"\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\">\u06cc\u06a9\u06cc \u0627\u0632 \u0648\u0627\u0698\u0647\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0627\u0645\u0631\u0648\u0632\u0647 \u0632\u06cc\u0627\u062f \u0628\u0647 \u06af\u0648\u0634\u0645\u0627\u0646 \u0645\u06cc \u0631\u0633\u062f\u060c \u0648\u0627\u0698\u0647 <strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/strong> \u0645\u06cc \u0628\u0627\u0634\u062f \u06a9\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a 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\u0627\u062c\u0631\u0627 \u0634\u062f. \u0628\u062e\u0634 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc \u0635\u0646\u062f\u0648\u0642 \u0628\u06cc\u0646\u200c \u0627\u0644\u0645\u0644\u0644\u06cc \u067e\u0648\u0644 \u062f\u0631 \u0633\u0627\u0644 \u06f1\u06f3\u06f7\u06f0 \u0627\u062c\u0631\u0627\u06cc \u0633\u06cc\u0627\u0633\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0631\u0627 \u0627\u0632 \u0639\u0648\u0627\u0645\u0644 \u0627\u0635\u0644\u06cc \u0627\u0641\u0632\u0627\u06cc\u0634 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0648 \u0627\u0635\u0644\u0627\u062d \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u06a9\u0631\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u067e\u06cc\u0634\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u062f\u0631 \u0642\u0631\u0646\u200c\u0647\u0627\u06cc \u0627\u062e\u06cc\u0631 \u0627\u0631\u0648\u067e\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0646\u0627\u0645 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0631\u0627 \u0628\u0631 \u0631\u0648\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0641\u0631\u0648\u0634 \u0646\u0647\u0627\u062f\u0646\u062f \u06a9\u0647 \u062f\u0631 \u0627\u0635\u0644 \u0631\u06cc\u0634\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0622\u0646 \u0627\u0632 \u0647\u062e\u0627\u0645\u0646\u0634\u06cc\u0627\u0646 \u0645\u06cc \u0628\u0627\u0634\u062f \u0686\u0631\u0627\u06a9\u0647 \u062f\u0631 \u06a9\u062a\u06cc\u0628\u0647\u200c\u0647\u0627\u06cc \u06af\u0644\u06cc \u0622\u0646\u200c\u0647\u0627 \u06cc\u0627\u0641\u062a \u0634\u062f\u0647 \u06a9\u0647 \u062f\u0648\u0644\u062a \u062f\u0631 \u0622\u0646 \u0632\u0645\u0627\u0646 \u0628\u0647 \u0646\u0633\u0628\u062a \u062f\u0631\u0622\u0645\u062f \u0647\u0631 \u06a9\u0627\u0633\u0628\u06cc \u06a9\u0647 \u0627\u0632 \u0631\u0627\u0647 \u0630\u062e\u06cc\u0631\u0647 \u06a9\u0631\u062f\u0646 \u06a9\u0627\u0644\u0627\u0647\u0627 \u062f\u0631 \u0627\u0646\u0628\u0627\u0631 \u0628\u0648\u062f \u0627\u0632 \u0622\u0646\u200c\u0647\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0645\u06cc \u0646\u0645\u0648\u062f. \u062f\u0631 \u062d\u0642\u06cc\u0642\u062a \u0645\u06cc \u062a\u0648\u0627\u0646 \u06af\u0641\u062a \u0647\u062e\u0627\u0645\u0646\u0634\u06cc\u0627\u0646 \u0642\u0648\u0645\u06cc \u0628\u0648\u062f\u0646\u062f \u06a9\u0647 \u0633\u06cc\u0633\u062a\u0645 \u0645\u062f\u0631\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0627 \u0628\u0647 \u062f\u0646\u06cc\u0627 \u0646\u0634\u0627\u0646 \u062f\u0627\u062f\u0646\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u062a\u0639\u0631\u06cc\u0641 \u062c\u0647\u0627\u0646\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a<\/span><\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u062a\u0639\u0631\u06cc\u0641 \u062c\u0647\u0627\u0646\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0646\u0627 \u0628\u0647 \u062a\u0639\u0631\u06cc\u0641 \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0645\u06a9\u0627\u0631\u06cc \u0648 \u062a\u0648\u0633\u0639\u0647 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u06cc \u0627\u0633\u062a \u06a9\u0647 \u06a9\u0627\u0645\u0644\u0627\u064b \u0644\u0627\u0632\u0645 \u0648 \u0628\u0644\u0627\u0639\u0648\u0636 \u0645\u06cc \u0628\u0627\u0634\u062f. \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u0645\u0648\u0633\u0633\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0634\u062e\u0635 \u0648 \u063a\u06cc\u0631\u0647 \u062a\u0639\u0644\u0642 \u0645\u06cc \u06af\u06cc\u0631\u062f \u0648 \u0627\u06cc\u0646 \u062a\u0639\u0631\u06cc\u0641 \u0634\u0627\u0645\u0644 \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0647\u0627\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0646\u06cc\u0632 \u0645\u06cc \u0628\u0627\u0634\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;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u0627\u0635\u0644 \u0628\u0647 \u062f\u0648 \u0646\u0648\u0639 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0648 \u063a\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc \u200c\u0634\u0648\u062f:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/articles\/direct-tax-laws\/\" target=\"_blank\" rel=\"noopener\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0633\u062a\u0642\u06cc\u0645<\/a>\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0633\u062a \u06a9\u0647 \u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u0645\u06cc\u0632\u0627\u0646 \u062f\u0631\u0622\u0645\u062f \u0634\u062e\u0635 \u0648\u0636\u0639 \u06af\u0631\u062f\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u063a\u06cc\u0631 \u0645\u0633\u062a\u0642\u06cc\u0645 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0631\u0648\u06cc \u0642\u06cc\u0645\u062a \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc \u0645\u0648\u0631\u062f \u0645\u0635\u0631\u0641 \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc \u0634\u0648\u062f \u0648 \u062f\u0631 \u0647\u0646\u06af\u0627\u0645 \u0641\u0631\u0648\u0634 \u0648 \u062a\u0648\u0632\u06cc\u0639 \u0628\u0647 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0645\u062a\u0641\u0627\u0648\u062a \u062f\u0631\u06cc\u0627\u0641\u062a \u0645\u06cc \u200c\u0634\u0648\u062f.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u0622\u06cc\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0627\u0639\u062b \u06af\u0631\u0627\u0646\u06cc \u06a9\u0627\u0644\u0627\u0647\u0627 \u0645\u06cc \u06af\u0631\u062f\u062f\u061f<\/span><\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0637\u0648\u0631 \u0646\u06cc\u0633\u062a\u060c \u0686\u0631\u0627\u06a9\u0647 \u062f\u0631 \u0648\u0627\u0642\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646\u060c \u0647\u0645\u0627\u0646 \u06cc\u06a9 \u0648 \u0646\u06cc\u0645 \u062f\u0631\u0635\u062f\u06cc \u0633\u062a \u06a9\u0647 \u062a\u0648\u0644\u06cc\u062f \u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u062f\u0631 \u0645\u0631\u0627\u062d\u0644 \u0645\u062e\u062a\u0644\u0641 \u0628\u0631\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f \u06cc\u06a9 \u06a9\u0627\u0644\u0627 \u0628\u0647 \u062f\u0648\u0644\u062a \u0645\u06cc \u067e\u0631\u062f\u0627\u0632\u0646\u062f. \u062f\u0631 \u062d\u0642\u06cc\u0642\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a\u06cc \u0628\u0631\u0627\u06cc \u0639\u0631\u0636\u0647 \u06cc\u06a9 \u06a9\u0627\u0644\u0627 \u06cc\u0627 \u0645\u062d\u0635\u0648\u0644 \u0646\u0647 \u0641\u0642\u0637 \u0627\u06cc\u0646\u06a9\u0647 \u0632\u06cc\u0627\u062f \u0646\u0634\u062f\u0647 \u0648 \u0634\u0627\u06cc\u062f \u0628\u0647 \u062f\u0644\u06cc\u0644 \u062d\u0630\u0641 \u0648 \u0645\u0631\u0627\u062d\u0644 \u0645\u062e\u062a\u0644\u0641 \u0627\u062e\u0630 \u062a\u062c\u0645\u06cc\u0639 \u0639\u0648\u0627\u0631\u0636 \u0627\u0632 \u062a\u0648\u0644\u06cc\u062f \u06a9\u0627\u0644\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0642\u06cc\u0645\u062a \u06a9\u0645\u062a\u0631\u06cc \u0646\u06cc\u0632 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><span style=\"font-size: 16pt; color: #e0327f;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u06cc\u06a9 \u0645\u0628\u0644\u063a \u06f3 \u062f\u0631\u0635\u062f\u06cc \u0645\u06cc \u0628\u0627\u0634\u062f \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0627\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631 \u0627\u06a9\u062b\u0631 \u06a9\u0634\u0648\u0631\u0647\u0627 \u0628\u06cc\u0634 \u0627\u0632 \u06f1\u06f5 \u062f\u0631\u0635\u062f \u0627\u0633\u062a. \u0627\u0644\u0628\u062a\u0647 \u0628\u0627\u06cc\u062f \u0628\u062f\u0627\u0646\u06cc\u062f \u06a9\u0647 \u06a9\u0627\u0644\u0627\u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u06a9\u0634\u0627\u0648\u0631\u0632\u06cc\u060c \u0646\u0634\u0631\u06cc\u0627\u062a \u0648 \u0645\u0637\u0628\u0648\u0639\u0627\u062a \u062f\u0631 \u0627\u06cc\u0631\u0627\u0646 \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0639\u0627\u0641 \u0645\u06cc \u0628\u0627\u0634\u0646\u062f.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\">\u0628\u0627\u06cc\u062f \u0628\u062f\u0627\u0646\u06cc\u062f \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0648 \u0639\u0648\u0627\u0631\u0636 \u062e\u0631\u06cc\u062f \u0641\u0642\u0637 \u0648\u0642\u062a\u06cc \u062a\u062d\u062a \u0639\u0646\u0648\u0627\u0646 \u0627\u0639\u062a\u0628\u0627\u0631 \u0642\u0627\u0628\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0628\u0648\u062f\u0647 \u0648 \u0642\u0627\u0628\u0644 \u06a9\u0633\u0631 \u0627\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0627\u0633\u062a \u06a9\u0647:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">\u0645\u0627\u0644\u064a\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636 \u0645\u0631\u0628\u0648\u0637\u0647 \u0631\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u062b\u0628\u062a \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0645\u0634\u062a\u0631\u06cc \u0643\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a \u062e\u0631\u064a\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0641\u0639\u0627\u0644\u064a\u062a\u200c\u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062e\u0648\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u0645\u0648\u062f\u0647 \u0628\u0627\u0634\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0643\u0627\u0644\u0627 \u064a\u0627 \u062e\u062f\u0645\u0627\u062a \u062e\u0631\u064a\u062f\u0627\u0631\u06cc \u0634\u062f\u0647 \u062f\u0631 \u062a\u0648\u0644\u064a\u062f\u060c \u0639\u0631\u0636\u0647 \u0643\u0627\u0644\u0627\u0647\u0627 \u0648 \u062e\u062f\u0645\u0627\u062a\u060c \u0645\u0639\u0627\u0641 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0642\u0631\u0627\u0631 \u0646\u06af\u0631\u0641\u062a\u0647 \u0628\u0627\u0634\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u0622\u0645\u0627\u062f\u0647 \u062b\u0628\u062a \u0646\u0627\u0645 \u0634\u062f\u0647 \u062f\u0631 \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u064a\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0628\u0627\u0634\u062f.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">\u0641\u0631\u0648\u0634\u0646\u062f\u0647 \u062f\u0631 \u0635\u062f\u0648\u0631 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0636\u0648\u0627\u0628\u0637 \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644 \u0635\u062f\u0648\u0631 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0631\u0627 \u0631\u0639\u0627\u064a\u062a \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u062f.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"aligncenter wp-image-25520 size-full\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/114-2.jpg\" alt=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\" width=\"800\" height=\"506\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/114-2.jpg 800w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/114-2-300x190.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/114-2-768x486.jpg 768w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/114-2-350x221.jpg 350w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/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;\">\u0628\u0627 \u0645\u0637\u0627\u0644\u0639\u0647 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0645\u0639\u0646\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u0631\u0627 \u0641\u0631\u0627\u06af\u0631\u0641\u062a\u0647 \u0648 \u0628\u0627 \u067e\u06cc\u0634\u06cc\u0646\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc \u0622\u0646 \u0622\u0634\u0646\u0627 \u062e\u0648\u0627\u0647\u06cc\u062f \u0634\u062f. \u062f\u0631 <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 \u0646\u06cc\u0632 \u0627\u06cc\u0646 \u0648\u06cc\u0698\u06af\u06cc \u0642\u0631\u0627\u0631 \u062f\u0627\u062f\u0647 \u0634\u062f\u0647 \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u0644\u0632\u0648\u0645 \u0645\u06cc\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0632 \u0622\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u0645\u0627\u06cc\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 \u0648 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062e\u0637\u0627\u0647\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0627\u062a\u06cc\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 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\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<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\n","protected":false},"excerpt":{"rendered":"<p>\u06cc\u06a9\u06cc \u0627\u0632 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\u0627\u0633\u062a<\/p>\n","protected":false},"author":2,"featured_media":19464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,477],"tags":[],"class_list":["post-8148","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\/8148","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=8148"}],"version-history":[{"count":2,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/8148\/revisions"}],"predecessor-version":[{"id":33807,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/8148\/revisions\/33807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/19464"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=8148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=8148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=8148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}