{"id":9014,"date":"2023-02-20T10:49:56","date_gmt":"2023-02-20T07:19:56","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=9014"},"modified":"2026-09-02T17:57:22","modified_gmt":"2026-09-02T14:27:22","slug":"trial-balance-sheet","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/trial-balance-sheet\/","title":{"rendered":"\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0686\u06cc\u0633\u062a\u061f"},"content":{"rendered":"\n<p class=\"wp-block-wd-paragraph wd-3332b374\"><span style=\"font-size: 12pt;\">\u0627\u06af\u0631 \u0639\u0644\u0627\u0642\u0647 \u0645\u0646\u062f \u0628\u0647 \u0645\u0633\u0627\u0626\u0644 <a href=\"https:\/\/moeinsoft.com\/articles\/what-is-accounting\/\" target=\"_blank\" rel=\"noopener\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0647\u0633\u062a\u06cc\u062f\u060c \u062d\u062a\u0645\u0627 \u06a9\u0644\u0645\u0647 <strong>\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc<\/strong> \u0631\u0627 \u0634\u0646\u06cc\u062f\u0647 \u0627\u06cc\u062f. \u0647\u0645\u0627\u0646\u0637\u0648\u0631 \u0645\u06cc \u062f\u0627\u0646\u06cc\u062f \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0634\u0627\u0645\u0644 \u06af\u0632\u0627\u0631\u0634\u0627\u062a\u06cc \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u060c \u0628\u062f\u0647\u06cc \u0647\u0627\u060c \u0633\u0647\u0627\u0645 \u0635\u0627\u062d\u0628\u0627\u0646 \u0634\u0631\u06a9\u062a \u0648 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc \u0627\u06cc\u0646 \u0686\u0646\u06cc\u0646\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0627\u0639\u062b \u0633\u0627\u062e\u062a\u0647 \u0634\u062f\u0646 \u062a\u0635\u0648\u06cc\u0631\u06cc \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0647\u0627\u06cc \u0634\u0631\u06a9\u062a \u0645\u06cc \u0634\u0648\u0646\u062f \u06a9\u0647 \u0628\u0635\u0648\u0631\u062a \u0644\u062d\u0638\u0647 \u0627\u06cc \u0645\u06cc \u062a\u0648\u0627\u0646 \u0622\u0646\u0647\u0627 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0631\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-10800bd0\"><span style=\"font-size: 12pt;\">\u0627\u0645\u0627 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0686\u0647 \u0645\u0639\u0646\u0627\u0633\u062a \u0648 \u062a\u0641\u0627\u0648\u062a \u0622\u0646 \u0628\u0627 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0686\u06cc\u0633\u062a\u061f \u0627\u06af\u0631 \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639 \u0639\u0644\u0627\u0642\u0647 \u062f\u0627\u0631\u06cc\u062f \u062a\u0627 \u0627\u0646\u062a\u0647\u0627\u06cc \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0628\u0627 \u0645\u0627 \u0647\u0645\u0631\u0627\u0647 \u0628\u0627\u0634\u06cc\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-e2d13c73\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-b4b06f80\"><span style=\"color: #e0327f; font-size: 16pt;\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0686\u06cc\u0633\u062a\u061f<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-18b60f5c\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-218d504d\"><span style=\"font-size: 12pt;\">\u0627\u0632 \u0645\u0647\u0645 \u062a\u0631\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631 \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0647 \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u06a9\u0646\u062a\u0631\u0644 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u062f\u0641\u062a\u0631\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc \u0634\u0648\u062f\u060c \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0646\u0627\u0645 \u062f\u0627\u0631\u062f. \u062a\u0631\u0627\u0632 \u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u06cc\u0627 Trial Balance \u0628\u0647 \u0646\u0648\u0639\u06cc \u0627\u0632 \u06af\u0632\u0627\u0631\u0634\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc \u06af\u0648\u06cc\u0646\u062f \u06a9\u0647 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0648 \u062b\u0628\u062a \u062f\u0631\u0633\u062a\u06cc \u0635\u0648\u0631\u062a \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f \u0632\u06cc\u0627\u062f\u06cc \u062f\u0627\u0631\u062f.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter is-resized\"><img decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/shutterstock_80706361-e1634205182428.jpg\" alt=\"\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\" class=\"wp-image-9016\" style=\"aspect-ratio:1.5;width:750px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/shutterstock_80706361-e1634205182428.jpg 750w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/shutterstock_80706361-e1634205182428-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/shutterstock_80706361-e1634205182428-350x233.jpg 350w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-5a6cb123\"><span style=\"font-size: 12pt;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-5cc8cfef\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-4ab6effd\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-1d68f283\"><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0646\u0648\u0639 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u060c \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0631\u0627\u062d\u0644 \u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0627\u0633\u062a \u0648 \u062e\u0648\u062f\u060c \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0635\u0648\u0631\u062a \u0645\u0627\u0644\u06cc \u062a\u0639\u0631\u06cc\u0641 \u0646\u0645\u06cc \u0634\u0648\u062f. <a href=\"https:\/\/www.iacpa.ir\/\" target=\"_blank\" rel=\"noopener\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646<\/a> \u0627\u0632 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0633\u0646\u062f\u06cc \u0628\u0631\u0627\u06cc \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0645\u0627\u0646\u062f\u0647 \u062f\u0641\u062a\u0631\u06cc \u06a9\u0647 \u062f\u0631 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\u0647\u0627\u06cc \u0633\u0631\u0645\u0627\u06cc\u0647<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-85364f7f\"><span style=\"font-size: 12pt;\">\u0627\u06af\u0631 \u062a\u0648\u0627\u0632\u0646 \u0645\u06cc\u0627\u0646 \u0633\u062a\u0648\u0646 \u0647\u0627\u06cc \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u062f\u0631 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0648\u062c\u0648\u062f \u0646\u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0641\u0627\u0642\u062f \u0627\u0639\u062a\u0628\u0627\u0631 \u0647\u0633\u062a\u0646\u062f. \u0647\u0645\u0627\u0646\u0637\u0648\u0631 \u06a9\u0647 \u0645\u06cc \u062f\u0627\u0646\u06cc\u062f \u06cc\u06a9\u06cc \u0627\u0632 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0627\u06cc\u062c\u0627\u062f 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\u0628\u0627\u0634\u0646\u062f:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0634\u062a\u0628\u0627\u0647 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0639\u062f\u062f\u06cc \u0628\u0647 \u062f\u0641\u062a\u0631 \u06a9\u0644<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0627\u0634\u062a\u0628\u0627\u0647 \u062f\u0631 \u062b\u0628\u062a \u0648 \u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0627\u0646\u062f\u0647 \u062d\u0633\u0627\u0628<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0634\u062e\u06cc\u0635 \u0646\u0627\u062f\u0631\u0633\u062a \u0645\u0627\u0646\u062f\u0647 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0628\u062f\u0647\u06a9\u0627\u0631\u06cc \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631\u06cc<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-c99e4f5e\"><span style=\"font-size: 12pt;\">\u0628\u0627 \u0627\u06cc\u0646 \u0648\u062c\u0648\u062f \u0628\u0631\u062e\u06cc \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0627\u062b\u0631\u06cc \u062f\u0631 \u062a\u0631\u0627\u0632 \u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0634\u0631\u06a9\u062a \u0647\u0627 \u0646\u062f\u0627\u0631\u0646\u062f. \u0627\u06cc\u0646 \u0645\u0648\u0627\u0631\u062f \u0646\u06cc\u0632 \u0645\u0627\u0646\u0646\u062f:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a\u06cc \u06a9\u0647 \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u0628\u0627 \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u062f\u06cc\u06af\u0631 \u062e\u0646\u062b\u06cc \u0634\u0648\u0646\u062f. \u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u062e\u0648\u062f\u060c \u0645\u0628\u0644\u063a\u06cc \u0631\u0627 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\u062a\u0634\u062e\u06cc\u0635 \u0622\u0646 \u0646\u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062b\u0628\u062a \u0627\u0634\u062a\u0628\u0627\u0647 \u0627\u0642\u0644\u0627\u0645 \u0647\u0645 \u0627\u062b\u0631\u06cc \u062f\u0631 \u062a\u0631\u0627\u0632 \u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0646\u062e\u0648\u0627\u0647\u0646\u062f \u062f\u0627\u0634\u062a. \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062f\u0631 \u062b\u0628\u062a \u0647\u0632\u06cc\u0646\u0647\u060c \u0639\u062f\u062f \u062f\u0631\u0633\u062a\u06cc \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u06cc\u062f \u0627\u0645\u0627 \u0645\u06a9\u0627\u0646 \u062b\u0628\u062a \u0622\u0646 \u0628\u062c\u0627\u06cc \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631\u060c \u062f\u0631 \u0628\u062f\u0647\u06a9\u0627\u0631\u06cc \u0647\u0627 \u062b\u0628\u062a \u0634\u062f\u0647 \u0628\u0627\u0634\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0648\u0631\u062f \u0647\u0645 \u062a\u0631\u0627\u0632 \u0646\u0627\u0645 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0642\u0627\u062f\u0631 \u0628\u0647 \u062a\u0634\u062e\u06cc\u0635 \u0627\u0634\u062a\u0628\u0627\u0647 \u0646\u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-f10602e3\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-3c459356\"><span style=\"font-size: 16pt; color: #e0327f;\">\u0627\u0646\u0648\u0627\u0639 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-6f4a692b\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-07cb4c01\"><span style=\"font-size: 12pt;\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0627\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641\u06cc \u0645\u0627\u0646\u0646\u062f \u062f\u0648 \u0633\u062a\u0648\u0646\u06cc \u0648 \u0686\u0647\u0627\u0631 \u0633\u062a\u0648\u0646\u06cc \u062f\u0627\u0631\u0646\u062f. \u0645\u0647\u0645 \u062a\u0631\u06cc\u0646 \u0627\u0646\u0648\u0627\u0639 \u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u06a9\u0647 \u06a9\u0627\u0631\u0628\u0631\u062f \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u0646\u062f \u0631\u0627 \u062f\u0631\u0627\u06cc\u0646 \u0628\u062e\u0634 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc \u06a9\u0646\u06cc\u0645.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-9059f46c\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-bed9c442\"><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u062f\u0648 \u0633\u062a\u0648\u0646\u06cc<\/span><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-d6d167fd\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-c8981e5b\"><span style=\"font-size: 12pt;\">\u0633\u0627\u062f\u0647 \u062a\u0631\u06cc\u0646 \u0648 \u0627\u0644\u0628\u062a\u0647 \u0645\u0647\u0645 \u062a\u0631\u06cc\u0646 \u0646\u0648\u0639 \u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u0627\u0632 \u062f\u0648 \u0633\u062a\u0648\u0646 \u062a\u0634\u06a9\u06cc\u0644 \u0645\u06cc \u0634\u0648\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0633\u062a\u0648\u0646 \u0647\u0627 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u0646\u062f. \u0627\u06cc\u062c\u0627\u062f \u062a\u0648\u0627\u0632\u0646 \u0645\u06cc\u0627\u0646 \u0627\u06cc\u0646 \u062f\u0648 \u0633\u062a\u0648\u0646 \u0627\u0632 \u0627\u0647\u0645\u06cc\u062a \u0628\u0627\u0644\u0627\u06cc\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631\u062e\u0648\u0631\u062f\u0627\u0631 \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter is-resized\"><img decoding=\"async\" width=\"644\" height=\"458\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Annotation-2019-09-01-122110.png\" alt=\"\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\" class=\"wp-image-9017\" style=\"aspect-ratio:1.4061135371179039;width:644px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Annotation-2019-09-01-122110.png 644w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Annotation-2019-09-01-122110-300x213.png 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/Annotation-2019-09-01-122110-350x249.png 350w\" sizes=\"(max-width: 644px) 100vw, 644px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-40d05bb4\"><span style=\"font-size: 12pt;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-37918fab\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-5872acb9\"><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0686\u0647\u0627\u0631 \u0633\u062a\u0648\u0646\u06cc<\/span><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-1e479971\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-69fef39a\"><span style=\"font-size: 12pt;\">\u062a\u0641\u0627\u0648\u062a \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062a\u0631\u0627\u0632 \u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0628\u0627 \u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u062f\u0648 \u0633\u062a\u0648\u0646\u06cc\u060c \u0648\u062c\u0648\u062f \u062f\u0648 \u0633\u062a\u0648\u0646 \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628 \u062f\u0631 \u06a9\u0646\u0627\u0631 \u0633\u062a\u0648\u0646 \u0647\u0627\u06cc \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0627\u0633\u062a. \u06af\u0632\u0627\u0631\u0634 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0645\u0627\u0646\u062f\u0647 \u0648 \u0622\u062e\u0631 \u062f\u0648\u0631\u0647 \u062f\u0631 \u0627\u06cc\u0646 \u0633\u062a\u0648\u0646 \u0647\u0627 \u062b\u0628\u062a \u0645\u06cc \u0634\u0648\u0646\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-2782d824\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-78d13cab\"><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0634\u0634 \u0633\u062a\u0648\u0646\u06cc<\/span><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-d2976131\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-616d7386\"><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u062f\u0627\u0631\u0627 \u0628\u0648\u062f\u0646 \u0633\u062a\u0648\u0646 \u0647\u0627\u06cc \u0645\u0648\u0627\u0631\u062f \u0642\u0628\u0644\u06cc\u060c \u0627\u0632 \u062f\u0648 \u0633\u062a\u0648\u0646 \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u067e\u06cc\u0634 \u0627\u0632 \u062f\u0648\u0631\u0647 \u0646\u06cc\u0632 \u062a\u0634\u06a9\u06cc\u0644 \u0645\u06cc \u0634\u0648\u0646\u062f. \u062a\u0641\u0627\u0648\u062a \u0627\u06cc\u0646 \u0646\u0648\u0639 \u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0628\u0627 \u0645\u0648\u0627\u0631\u062f \u0642\u0628\u0644\u06cc\u060c \u0646\u0645\u0627\u06cc\u0634 \u06af\u0631\u062f\u0634 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u067e\u06cc\u0634 \u0627\u0632 \u0628\u0627\u0632\u0647 \u0632\u0645\u0627\u0646\u06cc \u0645\u062f \u0646\u0638\u0631 \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-ecf709f3\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-82cc6d70\"><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0647\u0634\u062a \u0633\u062a\u0648\u0646\u06cc<\/span><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-33086845\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-2b5d4b7a\"><span style=\"font-size: 12pt;\">\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u060c \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646 \u06cc\u0627 \u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u0633\u0627\u0628\u0642\u0647 \u06af\u0631\u062f\u0634 \u0645\u0627\u0644\u06cc \u0628\u06cc\u0634\u062a\u0631\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u0646\u062f \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u062f\u0648 \u0633\u062a\u0648\u0646 \u0645\u0627\u0646\u062f\u0647 \u0627\u0628\u062a\u062f\u0627\u06cc \u062f\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u0628\u0647 \u0633\u062a\u0648\u0646 \u0647\u0627\u06cc \u0642\u0628\u0644\u06cc \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc \u0634\u0648\u062f.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter is-resized\"><img decoding=\"async\" width=\"682\" height=\"482\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/29-\u062a\u0631\u0627\u0632-8-\u0633\u062a\u0648\u0646\u06cc-e1634205014716.jpg\" alt=\"\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\" class=\"wp-image-9018\" style=\"aspect-ratio:1.4149377593360997;width:682px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/29-\u062a\u0631\u0627\u0632-8-\u0633\u062a\u0648\u0646\u06cc-e1634205014716.jpg 682w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/29-\u062a\u0631\u0627\u0632-8-\u0633\u062a\u0648\u0646\u06cc-e1634205014716-300x212.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/29-\u062a\u0631\u0627\u0632-8-\u0633\u062a\u0648\u0646\u06cc-e1634205014716-350x247.jpg 350w\" sizes=\"(max-width: 682px) 100vw, 682px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-58a2d158\"><span style=\"font-size: 12pt;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-4d041862\">\u00a0<\/p>\n\n\n\n<h3 class=\"wp-block-wd-title title wd-a381eff6\"><strong><span style=\"font-size: 12pt; color: #e0327f;\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0627\u0635\u0644\u0627\u062d \u0634\u062f\u0647<\/span><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-d265d81b\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-7fc49c6d\"><span style=\"font-size: 12pt;\">\u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062a\u0631\u0627\u0632 \u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u067e\u0633 \u0627\u0632 \u0627\u0646\u062c\u0627\u0645 \u0648 \u062b\u0628\u062a \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a \u0635\u062d\u06cc\u062d\u060c \u062a\u0647\u06cc\u0647 \u0645\u06cc \u0634\u0648\u062f. \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0644\u06cc \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0631\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0628\u0647 \u062f\u0648 \u0646\u0648\u0639 \u0627\u0635\u0644\u0627\u062d \u0634\u062f\u0647 \u0648 \u0646\u0634\u062f\u0647 \u0646\u06cc\u0632 \u062a\u0642\u0633\u06cc\u0645 \u06a9\u0631\u062f. \u0627\u0647\u0645\u06cc\u062a \u062a\u0631\u0627\u0632 \u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0635\u0644\u0627\u062d \u0634\u062f\u0647 \u0628\u0633\u06cc\u0627\u0631 \u0632\u06cc\u0627\u062f \u0627\u0633\u062a \u0648 \u0645\u0628\u0646\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0647\u0631 \u0634\u0631\u06a9\u062a \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-9b0232c3\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-eadb436c\"><span style=\"font-size: 16pt; color: #e0327f;\">\u062a\u0641\u0627\u0648\u062a \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0627 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-dfc18459\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-dd168e79\"><span style=\"font-size: 12pt;\">\u0628\u0631\u0631\u0633\u06cc \u0648\u06cc\u0698\u06af\u06cc \u0647\u0627\u06cc \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0627 \u062a\u0631\u0627\u0632 \u0647\u0627\u06cc \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u0628\u0627\u0639\u062b \u0645\u06cc \u0634\u0648\u062f \u062f\u0631\u06a9 \u0628\u0647\u062a\u0631\u06cc \u0627\u0632 \u06a9\u0627\u0631\u06a9\u0631\u062f \u0647\u0631\u06a9\u062f\u0627\u0645 \u06a9\u0633\u0628 \u0634\u0648\u062f. \u062a\u0641\u0627\u0648\u062a \u0647\u0627\u06cc \u0627\u0633\u0627\u0633\u06cc \u06a9\u0647 \u0645\u06cc\u0627\u0646 \u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0648 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0627\u0633\u062a \u0631\u0627 \u062f\u0631 \u0632\u06cc\u0631 \u0644\u06cc\u0633\u062a \u06a9\u0631\u062f\u06cc\u0645:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u06cc\u06a9 \u0635\u0648\u0631\u062a \u062d\u0633\u0627\u0628 \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u0627\u0645\u0627 \u0647\u0645\u0627\u0646\u0637\u0648\u0631 \u06a9\u0647 \u062f\u0631 \u0642\u0628\u0644 \u0647\u0645 \u06af\u0641\u062a\u06cc\u0645\u060c \u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0631\u0627\u062d\u0644 \u0635\u0648\u0631\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u0648 \u062c\u0632\u0648 \u0622\u0646 \u0642\u0631\u0627\u0631 \u0646\u0645\u06cc \u06af\u06cc\u0631\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\"><a href=\"https:\/\/moeinsoft.com\/articles\/auditing-standards\/\" target=\"_blank\" rel=\"noopener\">\u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646<\/a> \u0634\u0631\u06a9\u062a \u0647\u0627 \u0648 \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627\u060c \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u062a\u0631\u0627\u0632 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0627 \u0645\u0648\u0631\u062f \u0628\u0631\u0631\u0633\u06cc \u0642\u0631\u0627\u0631 \u062f\u0647\u0646\u062f \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0628\u0631\u0627\u06cc \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0627\u0646\u062c\u0627\u0645 \u0646\u0645\u06cc \u0634\u0648\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0647\u062f\u0641 \u0627\u0632 \u062b\u0628\u062a \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u062b\u0628\u062a \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0627\u062e\u0644\u06cc \u0627\u0633\u062a \u0648 \u0627\u0632 \u0622\u0646 \u062f\u0631 \u0645\u0642\u0627\u0635\u062f \u063a\u06cc\u0631 \u062f\u0627\u062e\u0644\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u0645\u06cc \u0634\u0648\u062f \u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u062f\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0647\u0627\u060c \u0627\u06cc\u0646 \u0637\u0648\u0631 \u0646\u06cc\u0633\u062a.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062f\u0648\u0631\u0647 \u062b\u0628\u062a \u0648 \u0627\u0631\u0627\u0626\u0647 \u0647\u0631 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u060c \u0645\u0639\u0645\u0648\u0644\u0627 \u0633\u0627\u0644\u06cc\u0627\u0646\u0647 \u0627\u0633\u062a \u0648 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u0645\u0627\u0644\u06cc \u062a\u0646\u0638\u06cc\u0645 \u0645\u06cc \u0634\u0648\u062f \u0627\u0645\u0627 \u062f\u0648\u0631\u0647 \u0647\u0627\u06cc \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u06cc\u06a9 \u06cc\u0627 \u0633\u0647 \u0645\u0627\u0647\u0647 \u06cc\u0627 \u062f\u0631 \u0628\u0631\u062e\u06cc \u0645\u0648\u0627\u0631\u062f \u06cc\u06a9 \u0648 \u0646\u06cc\u0645 \u0633\u0627\u0644\u0647 \u0647\u0645 \u0628\u0627\u0634\u0646\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0631\u0627\u0632 \u0646\u0627\u0645\u0647 \u0647\u0627 \u0628\u0627 \u0647\u062f\u0641 \u062a\u0639\u06cc\u06cc\u0646 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u06af\u0631\u062f\u0634 \u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0634\u0631\u06a9\u062a \u062b\u0628\u062a \u0645\u06cc \u0634\u0648\u0646\u062f \u0627\u0645\u0627 \u062f\u0631 \u062a\u0631\u0627\u0632 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc\u060c \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0628\u0631\u0631\u0633\u06cc \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648 \u062a\u0634\u062e\u0635\u06cc \u062e\u0637\u0627\u0647\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0627\u062a\u06cc \u0627\u0633\u062a.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-f2023800\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-9c874065\"><strong><span style=\"color: #e0327f; font-size: 16pt;\">\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc<\/span><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-f9a3781e\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-aacec6e9\"><span style=\"font-size: 12pt;\">\u062a\u0631\u0627\u0632 \u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u0628\u0627\u0639\u062b \u062b\u0628\u062a \u0648 \u062a\u0627\u06cc\u06cc\u062f \u0635\u062d\u062a \u0645\u0627\u0646\u062f\u0647 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0645\u06cc \u0634\u0648\u0646\u062f. \u0627\u0647\u0645\u06cc\u062a \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0622\u0632\u0645\u0627\u06cc\u0634\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0631 \u0634\u0631\u06a9\u062a \u0628\u0633\u06cc\u0627\u0631 \u0628\u0627\u0644\u0627\u0633\u062a \u0648 \u062a\u0645\u0627\u0645 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0628\u0647 \u062e\u0635\u0648\u0635 \u0627\u0641\u0631\u0627\u062f \u0645\u0634\u063a\u0648\u0644 \u062f\u0631 \u0628\u062e\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0628\u0627\u06cc\u062f \u0628\u0627 \u0622\u0646 \u0622\u0634\u0646\u0627 \u0628\u0627\u0634\u0646\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-68ed1b4a\"><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\u0627\u0644\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f\u060c \u067e\u06cc\u0646\u0647\u0627\u062f \u0645\u06cc \u06a9\u0646\u06cc\u0645 \u0627\u0632 \u06cc\u06a9 \u0646\u0631\u0645 \u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u062a\u0628\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u0645\u0627\u06cc\u06cc\u062f. \u0634\u0645\u0627 \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\n\n\n<p class=\"wp-block-wd-paragraph wd-96bab6de\"><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><br><br>\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-8285f2ae\"><span style=\"color: #e0327f; font-size: 16pt;\"><strong>\u0645\u0642\u0627\u0644\u0627\u062a \u0645\u0631\u062a\u0628\u0637<\/strong><\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-55b659d8\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-c75a18d1\"><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 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