{"id":9029,"date":"2023-02-20T10:57:36","date_gmt":"2023-02-20T07:27:36","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=9029"},"modified":"2026-09-02T17:30:01","modified_gmt":"2026-09-02T14:00:01","slug":"governmental-accounting","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/governmental-accounting\/","title":{"rendered":"\u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc"},"content":{"rendered":"\n<p class=\"wp-block-wd-paragraph wd-76ee9838\"><span style=\"font-size: 12pt;\"><span style=\"color: #e0327f;\"><a style=\"color: #e0327f;\" href=\"https:\/\/moeinsoft.com\/articles\/what-is-accounting\/\" target=\"_blank\" rel=\"noopener\">\u0631\u0634\u062a\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/span> \u06af\u0633\u062a\u0631\u062f\u06af\u06cc \u0632\u06cc\u0627\u062f \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u0647\u0627\u06cc \u0628\u0633\u06cc\u0627\u0631\u06cc \u062f\u0631 \u0628\u062e\u0634 \u0647\u0627\u06cc \u0645\u0647\u0645 \u062f\u0627\u0631\u062f. <span style=\"color: #e0327f;\"><a style=\"color: #e0327f;\" href=\"https:\/\/moeinsoft.com\/articles\/types-of-accounting\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a><\/span> \u0634\u0627\u0645\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc\u060c \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc\u060c \u0635\u0646\u0639\u062a\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u062d\u0633\u0627\u0628\u0631\u0633\u06cc\u060c \u0628\u0648\u062f\u062c\u0647 \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u06cc \u0634\u0648\u062f.\u00a0 \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645 \u062a\u0631\u06cc\u0646 \u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c 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class=\"wp-block-wd-paragraph wd-8a30b9d7\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-ac281d08\"><span style=\"color: #e0327f; font-size: 16pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u0686\u06cc\u0633\u062a\u061f<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-c78c6785\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-b6f5abd3\"><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u0645\u062c\u0645\u0648\u0639\u0647 \u0627\u06cc \u0627\u0632 \u0633\u06cc\u0633\u062a\u0645 \u0647\u0627 \u0648 \u0641\u0631\u0622\u06cc\u0646\u062f \u0647\u0627\u06cc \u0627\u062e\u062a\u0635\u0627\u0635\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0646\u06cc\u0627\u0632 \u0647\u0627\u06cc \u062f\u0648\u0644\u062a \u0647\u0627 \u0631\u0627 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0645\u06cc \u06a9\u0646\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0641\u0631\u0622\u06cc\u0646\u062f \u0647\u0627\u060c <a class=\"wpil_keyword_link\" title=\"\u062d\u0633\u0627\u0628\u062f\u0627\u0631\" data-wpil-keyword-link=\"linked\" href=\"https:\/\/moeinsoft.com\/articles\/who-is-the-accountant\/\" target=\"_blank\" rel=\"noopener\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631<\/a> \u062f\u0648\u0644\u062a\u06cc \u0645\u062f\u0627\u0631\u06a9 \u0645\u0627\u0644\u06cc \u0648 \u0627\u0633\u0646\u0627\u062f \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0631\u0627 \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u0627\u0631\u0627\u0626\u0647 \u0628\u0647 \u062f\u0648\u0644\u062a \u0645\u0648\u0631\u062f \u0628\u0631\u0631\u0633\u06cc \u0642\u0631\u0627\u0631 \u0645\u06cc \u062f\u0647\u062f. \u0627\u0632 \u0627\u0647\u062f\u0627\u0641 \u0627\u0635\u0644\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u062f\u0648\u0644\u062a\u06cc\u060c \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc\u060c \u0637\u0628\u0642\u0647 \u0628\u0646\u062f\u06cc \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u06af\u0632\u0627\u0631\u0634\u0627\u062a \u0645\u0627\u0644\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u062f\u0648\u0644\u062a \u0647\u0627\u0633\u062a. \u0627\u06cc\u0646 \u0628\u0631\u0631\u0633\u06cc \u0647\u0627 \u0628\u0647 \u062f\u0648\u0644\u062a \u0647\u0646\u06af\u0627\u0645 \u062a\u0635\u0645\u06cc\u0645 \u06af\u06cc\u0631\u06cc \u062f\u0631 \u0632\u0645\u0627\u0646 \u062a\u0639\u06cc\u06cc\u0646 \u0628\u0648\u062f\u062c\u0647 \u0648 \u0627\u062c\u0631\u0627\u06cc \u0628\u0631\u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u0632\u0645\u0627\u0646 \u0628\u0646\u062f\u06cc \u0634\u062f\u0647 \u06a9\u0645\u06a9 \u0632\u06cc\u0627\u062f\u06cc \u0645\u06cc \u06a9\u0646\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\/fc04ff83-d352-491d-89a7-40c42ab2e135_reports-e1634469658438.jpg\" alt=\"\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc\" class=\"wp-image-9032\" style=\"aspect-ratio:1.5;width:750px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/fc04ff83-d352-491d-89a7-40c42ab2e135_reports-e1634469658438.jpg 750w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/fc04ff83-d352-491d-89a7-40c42ab2e135_reports-e1634469658438-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/fc04ff83-d352-491d-89a7-40c42ab2e135_reports-e1634469658438-350x233.jpg 350w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-cdfac257\"><span style=\"font-size: 12pt;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-4cde7dd8\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-6a0179e0\"><span style=\"font-size: 12pt;\">\u0645\u0633\u0626\u0648\u0644\u06cc\u0646 \u0632\u06cc\u0627\u062f\u06cc \u0627\u0632 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u0686\u0647 \u062f\u0627\u062e\u0644 \u06cc\u0627 \u062e\u0627\u0631\u062c \u0633\u0627\u0632\u0645\u0627\u0646\u060c \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc \u06a9\u0646\u0646\u062f. \u0645\u0633\u0626\u0648\u0644\u06cc\u0646 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u0647\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u062f\u0648\u0644\u062a\u06cc \u0628\u0631\u0627\u06cc \u062a\u0646\u0638\u06cc\u0645 \u0628\u0648\u062f\u062c\u0647\u060c \u0648\u0632\u06cc\u0631 \u06cc\u0627 \u0631\u0626\u06cc\u0633 \u0645\u0648\u0633\u0633\u0647\u060c \u0645\u062f\u06cc\u0631\u0627\u0646 \u0633\u0637\u0648\u062d \u0645\u06cc\u0627\u0646\u06cc \u0648 \u0628\u0627\u0632\u0631\u0633\u0627\u0646 \u0648 <a href=\"https:\/\/moeinsoft.com\/articles\/the-most-important-audit-rules\/\" target=\"_blank\" rel=\"noopener\">\u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646<\/a> \u062f\u0627\u062e\u0644\u06cc\u060c \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u06a9\u0646\u062a\u0631\u0644 \u06af\u0632\u0627\u0631\u0634 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0627\u0632 \u062c\u0645\u0644\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u062f\u0627\u062e\u0644 \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u0627\u0646\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-1be44732\"><span style=\"font-size: 12pt;\">\u0647\u0645\u0686\u0646\u06cc\u0646 \u0647\u06cc\u0626\u062a \u062f\u0648\u0644\u062a\u060c \u062d\u0633\u0627\u0628\u0631\u0633\u0627\u0646 \u0645\u0633\u062a\u0642\u0644\u060c \u0646\u0645\u0627\u06cc\u0646\u062f\u06af\u0627\u0646 \u0645\u062c\u0644\u0633 \u0648 \u0634\u0631\u06a9\u062a \u0647\u0627\u06cc \u062e\u0635\u0648\u0635\u06cc \u0648 \u0645\u0631\u062f\u0645 \u0646\u06cc\u0632\u060c \u0627\u0632 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u0646\u062f\u06af\u0627\u0646 \u062e\u0627\u0631\u062c \u0627\u0632 \u0633\u0627\u0632\u0645\u0627\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u0640\u06cc \u0645\u062d\u0633\u0648\u0628 \u0645\u06cc \u0634\u0648\u0646\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-b261e03d\"><span style=\"font-size: 12pt;\">\u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u062f\u0648\u0644\u062a \u0627\u062b\u0631 \u0645\u0647\u0645\u06cc \u0631\u0648\u06cc \u06a9\u0627\u0631\u06a9\u0631\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u062f\u0627\u0631\u062f. \u0628\u0631\u0627\u06cc \u0622\u0634\u0646\u0627\u06cc\u06cc \u062f\u0642\u06cc\u0642 \u0628\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f \u0647\u0627\u06cc \u0622\u0646\u060c \u0646\u06cc\u0627\u0632 \u0627\u0633\u062a \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u062f\u0648\u0644\u062a \u0631\u0627 \u0628\u0634\u0646\u0627\u0633\u06cc\u0645. \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u062f\u0648\u0644\u062a\u06cc \u0627\u063a\u0644\u0628 \u0628\u0647 \u062f\u0648 \u062f\u0633\u062a\u0647 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0648 \u0648 \u063a\u06cc\u0631 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc \u0634\u0648\u0646\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-30c90549\"><span style=\"font-size: 12pt;\">\u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0627\u0632 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062f\u062e\u0627\u0644\u062a \u0628\u0631\u062f\u0646 \u062f\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0627\u0633\u062a. \u062f\u0648\u0644\u062a \u062a\u0644\u0627\u0634 \u0645\u06cc\u06a9\u0646\u062f \u0628\u0627 \u0631\u0639\u0627\u06cc\u062a \u0642\u0648\u0627\u0646\u06cc\u0646 \u062b\u0628\u062a \u0634\u062f\u0647\u060c \u062f\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0634\u0631\u06cc\u06a9 \u0634\u0648\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-3c6ce2e3\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u062f\u0648\u0644\u062a\u06cc \u0648 \u063a\u06cc\u0631 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc\u060c \u0647\u062f\u0641 \u062f\u0648\u0644\u062a \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u0641\u0631\u0647\u0646\u06af\u06cc\u060c \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0648 \u0633\u06cc\u0627\u0633\u06cc \u0627\u0633\u062a. \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0628\u0631\u062e\u0644\u0627\u0641 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0628\u062f\u0633\u062a \u0622\u0648\u0631\u062f\u0646 \u0633\u0648\u062f \u0646\u06cc\u0633\u062a \u0648 \u0631\u0627\u0628\u0637\u0647 \u0627\u06cc \u0628\u0627 \u0645\u0646\u0627\u0628\u0639 \u062a\u0627\u0645\u06cc\u0646 \u0628\u0648\u062f\u062c\u0647 \u0646\u062f\u0627\u0631\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-e2d5b4c8\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-0e82bd58\"><span style=\"font-size: 16pt; color: #e0327f;\">\u062a\u0641\u0627\u0648\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u0648 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-b731bc5d\">\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u0628\u0631 \u0627\u0633\u0627\u0633 \u0642\u0627\u0646\u0648\u0646 \u0648 \u0628\u0648\u062f\u062c\u0647 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc \u0634\u0648\u062f \u0648 \u062f\u0631 \u0645\u0648\u0627\u0631\u062f\u06cc \u06a9\u0647 \u0645\u06cc\u0627\u0646 \u0642\u0627\u0646\u0648\u0646 \u0648 <a href=\"https:\/\/moeinsoft.com\/articles\/4-items-of-accounting-principles\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0646\u0627\u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u0645\u0642\u062f\u0645 \u0628\u0631 \u0627\u0631\u0627\u0626\u0647 \u0628\u0631\u0631\u0633\u06cc \u0647\u0627 \u0627\u0633\u062a.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc\u060c \u06a9\u0633\u0628 \u0633\u0648\u062f \u0627\u0632 \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u062a\u062c\u0627\u0631\u06cc \u0648 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0627\u0633\u062a \u062f\u0631\u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc\u060c \u0627\u0631\u0627\u0626\u0647 \u062e\u062f\u0645\u0627\u062a \u0628\u0647 \u0645\u0631\u062f\u0645 \u0648 \u0631\u0633\u06cc\u062f\u06af\u06cc \u0628\u0647 \u0645\u0634\u06a9\u0644\u0627\u062a\u060c \u062f\u0631 \u062f\u0631\u062c\u0647 \u0627\u0648\u0644 \u0642\u0631\u0627\u0631 \u062f\u0627\u0631\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0641\u0627\u0648\u062a \u062f\u06cc\u06af\u0631\u06cc \u06a9\u0647 \u0645\u06cc\u0627\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0648 \u062f\u0648\u0644\u062a\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u060c \u062a\u0641\u0627\u0648\u062a \u062f\u0631 \u0635\u0648\u0631\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0647\u0631 \u06a9\u062f\u0627\u0645 \u0627\u0633\u062a. \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0634\u0627\u0645\u0644 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646\u060c \u0635\u0648\u0631\u062a \u062d\u0633\u0627\u0628 \u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc\u0646\u06af\u06cc\u060c \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0648 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0632\u06cc\u0627\u0646 \u0627\u0646\u0628\u0627\u0634\u062a\u0647 \u0648 \u0633\u0648\u062f \u0627\u0633\u062a. \u062f\u0631\u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0635\u0648\u0631\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627\u06cc \u062f\u0648\u0644\u062a\u06cc \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u0627\u0646\u0646\u062f \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0647\u0627\u06cc \u062a\u0631\u06a9\u06cc\u0628\u06cc \u0648 \u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u0644 \u0648 \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0647\u0627\u06cc \u0645\u0642\u0627\u06cc\u0633\u0647 \u062f\u0631\u0622\u0645\u062f \u0627\u0633\u062a.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u0628\u0646\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc\u060c \u062a\u0639\u0647\u062f \u0627\u0633\u062a \u0627\u0645\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc\u060c \u0627\u0632 \u0645\u0628\u0646\u0627\u06cc \u0646\u0642\u062f\u06cc\u060c \u0646\u06cc\u0645\u0647 \u062a\u0639\u0647\u062f\u06cc \u0648 \u062a\u0639\u0647\u062f\u06cc \u062a\u0639\u062f\u06cc\u0644 \u0634\u062f\u0647 \u0646\u06cc\u0632 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0646\u0645\u0648\u062f.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-528fd488\"><span style=\"font-size: 12pt;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-2057ed6e\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-1a555f33\"><span style=\"font-size: 16pt; color: #e0327f;\">\u0645\u0628\u0646\u0627 \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-ad4cc092\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-6cd91546\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u0628\u062e\u0634 \u0642\u0628\u0644 \u0628\u0627 \u062a\u0641\u0627\u0648\u062a \u0645\u0628\u0646\u0627\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u0648 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0622\u0634\u0646\u0627 \u0634\u062f\u06cc\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f \u0627\u0633\u062a \u0627\u0645\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc\u060c \u0627\u0646\u0648\u0627\u0639 \u0645\u062e\u062a\u0644\u0641\u06cc \u0627\u0632 \u0645\u0628\u0646\u0627 \u0631\u0639\u0627\u06cc\u062a \u0645\u06cc \u0634\u0648\u062f. \u0627\u06cc\u0646 \u0645\u0628\u0646\u0627 \u0647\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062b\u0628\u062a \u062f\u0631\u0622\u0645\u062f \u0648 <a class=\"wpil_keyword_link\" title=\"\u0647\u0632\u06cc\u0646\u0647\" data-wpil-keyword-link=\"linked\" href=\"https:\/\/moeinsoft.com\/articles\/record-expenses\/\" target=\"_blank\" rel=\"noopener\">\u0647\u0632\u06cc\u0646\u0647<\/a> \u0647\u0627\u06cc \u062f\u0641\u0627\u062a\u0631 \u0645\u0627\u0644\u06cc \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0642\u0631\u0627\u0631 \u0645\u06cc \u06af\u06cc\u0631\u0646\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-43d52522\"><span style=\"font-size: 12pt;\">\u0627\u0646\u0648\u0627\u0639 \u0645\u0628\u0646\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u0634\u0627\u0645\u0644 \u0644\u06cc\u0633\u062a \u0632\u06cc\u0631 \u0645\u06cc \u0634\u0648\u062f.<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u0645\u0628\u0646\u0627\u06cc \u0646\u0642\u062f\u06cc \u06a9\u0627\u0645\u0644<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u0628\u0646\u0627\u06cc \u0646\u0642\u062f\u06cc \u062a\u0639\u062f\u06cc\u0644 \u0634\u062f\u0647<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u0628\u0646\u0627\u06cc \u0646\u06cc\u0645\u0647 \u062a\u0639\u0647\u062f\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc \u06a9\u0627\u0645\u0644<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0645\u0628\u0646\u0627\u06cc \u062a\u0639\u0647\u062f\u06cc \u062a\u0639\u062f\u06cc\u0644 \u0634\u062f\u0647<\/span><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-49610e25\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-837c102b\"><span style=\"font-size: 16pt; color: #e0327f;\">\u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u0640\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-f4839645\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-6b70c4e5\"><span style=\"font-size: 12pt;\">\u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u0628\u0647\u062a\u0631 \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0646\u06cc\u0627\u0632 \u0627\u0633\u062a \u0628\u0627 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u067e\u0631\u06a9\u0627\u0628\u0631\u062f\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u06cc\u0646 \u0631\u0634\u062a\u0647 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0642\u0631\u0627\u0631 \u0645\u06cc \u06af\u06cc\u0631\u062f \u0622\u0634\u0646\u0627 \u0634\u0648\u06cc\u062f. \u0628\u0631\u062e\u06cc <a href=\"https:\/\/moeinsoft.com\/articles\/familiarity-with-accounting-terms\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a<\/a> \u067e\u0631\u06a9\u0627\u0631\u0628\u0631\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u0640\u06cc \u0631\u0627 \u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u0645\u0631\u0648\u0631 \u0645\u06cc \u06a9\u0646\u06cc\u0645.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\"><strong>\u0628\u0648\u062f\u062c\u0647:<\/strong> \u0628\u0647 \u0628\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc \u062f\u0648\u0644\u062a \u06a9\u0647 \u0628\u0627 \u0647\u062f\u0641 \u067e\u06cc\u0634 \u0628\u06cc\u0646\u06cc \u062f\u0631\u0622\u0645\u062f \u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u06cc\u06a9 \u0633\u0627\u0644 \u062a\u0639\u06cc\u06cc\u0646 \u0645\u06cc \u0634\u0648\u062f\u060c \u0628\u0648\u062f\u062c\u0647 \u0645\u06cc \u06af\u0648\u06cc\u0646\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u0640\u06cc \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u062f\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0628\u0648\u062f\u062c\u0647 \u062f\u0627\u0631\u062f \u0648 \u0645\u0628\u0646\u0627\u06cc \u0642\u0631\u0627\u0631 \u062f\u0627\u062f\u0646 \u0628\u0648\u062f\u062c\u0647 \u0628\u0647 \u0647\u0631 \u0628\u062e\u0634\u060c \u0628\u0631\u0631\u0633\u06cc \u0647\u0627 \u0648 \u0627\u0633\u0646\u0627\u062f \u062b\u0628\u062a \u0634\u062f\u0647 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u0640\u06cc \u0627\u0633\u062a.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\"><strong>\u062e\u0632\u0627\u0646\u0647:<\/strong> \u062e\u0632\u0627\u0646\u0647 \u0634\u0627\u0645\u0644 \u0633\u0627\u0632\u0645\u0627\u0646\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0647\u0627\u06cc \u062f\u0648\u0644\u062a \u062f\u0631 \u0622\u0646 \u0646\u06af\u0647 \u062f\u0627\u0631\u06cc \u0645\u06cc \u0634\u0648\u062f. \u0627\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u062f\u0631 \u0627\u06cc\u062c\u0627\u062f \u0647\u0645\u0627\u0647\u0646\u06af\u06cc \u0645\u06cc\u0627\u0646 \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u062e\u0631\u062c \u0634\u062f\u0647 \u062f\u0648\u0644\u062a \u0646\u0642\u0634 \u0645\u0647\u0645\u06cc \u062f\u0627\u0631\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\"><strong>\u0647\u0632\u06cc\u0646\u0647 \u062c\u0627\u0631\u06cc:<\/strong> \u0628\u0647 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0647 \u0645\u0646\u0638\u0648\u0631 \u062b\u0627\u0628\u062a \u0646\u06af\u0647 \u062f\u0627\u0634\u062a\u0646 \u0633\u0637\u062d \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u062f\u0648\u0644\u062a\u060c \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u0648 \u067e\u06cc\u0634 \u0628\u06cc\u0646\u06cc \u0645\u06cc \u0634\u0648\u062f\u060c \u0647\u0632\u06cc\u0646\u0647 \u062c\u0627\u0631\u06cc \u0645\u06cc \u06af\u0648\u06cc\u0646\u062f.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\"><strong>\u062f\u0631\u0622\u0645\u062f \u0639\u0645\u0648\u0645\u06cc \u0648 \u0627\u062e\u062a\u0635\u0627\u0635\u06cc:<\/strong> \u062f\u0631\u0622\u0645\u062f \u0647\u0627\u06cc \u062d\u0627\u0635\u0644 \u0627\u0632 \u0648\u0632\u0627\u0631\u062a \u062e\u0627\u0646\u0647 \u0647\u0627\u060c \u0645\u0648\u0633\u0633\u0627\u062a \u062f\u0648\u0644\u062a\u06cc\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0627\u06cc \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0648 \u0633\u0648\u062f \u0633\u0647\u0627\u0645 \u0647\u0627\u060c \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062f\u0631\u0622\u0645\u062f \u0639\u0645\u0648\u0645\u06cc \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0645\u06cc \u0634\u0648\u062f \u0648 \u062f\u0631\u0622\u0645\u062f \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0645\u0635\u0627\u0631\u0641 \u062e\u0627\u0635 \u062f\u0631 \u0628\u0648\u062f\u062c\u0647 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u0645\u06cc \u0634\u0648\u062f\u060c \u062f\u0631\u0622\u0645\u062f \u0627\u062e\u062a\u0635\u0627\u0635\u06cc \u0645\u06cc \u06af\u0648\u06cc\u0646\u062f. \u062f\u0648\u0644\u062a \u0647\u0646\u06af\u0627\u0645 \u062a\u0639\u06cc\u06cc\u0646 \u062f\u0631\u0622\u0645\u062f \u0627\u062e\u062a\u0635\u0627\u0635\u06cc\u00a0 \u0645\u0648\u0638\u0641 \u0627\u0633\u062a \u0638\u0631\u0641 \u062d\u062f\u0627\u06a9\u062b\u0631 \u0633\u0647 \u0633\u0627\u0644 \u0627\u06cc\u0646 \u0628\u0648\u062f\u062c\u0647 \u0627\u062e\u062a\u0635\u0627\u0635\u06cc \u0631\u0627 \u062d\u0630\u0641 \u0646\u0645\u0627\u06cc\u062f.<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-e9acc3bc\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-9d70f0e1\"><span style=\"font-size: 16pt; color: #e0327f;\">\u06a9\u0627\u0631\u0628\u0631\u062f \u0648 \u0627\u0647\u0645\u06cc\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u0640\u06cc<\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-e578b2a3\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-95cc204d\"><span style=\"font-size: 12pt;\">\u0627\u0647\u0645\u06cc\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u0640\u06cc \u062f\u0631 \u0633\u0627\u0632\u0645\u0627\u0646 \u0647\u0627\u060c \u0646\u0642\u0634 \u06a9\u0644\u06cc\u062f\u06cc \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0627\u062b\u0628\u0627\u062a \u0645\u06cc \u06a9\u0646\u062f. \u0628\u0631\u062e\u06cc \u0627\u0632 \u06a9\u0627\u0631\u0628\u0631\u062f \u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u0640\u06cc \u0628\u0647 \u0627\u06cc\u0646 \u0634\u0631\u062d \u0627\u0633\u062a.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: 12pt;\">\u062f\u0631 \u062f\u0633\u062a\u0631\u0633 \u0642\u0631\u0627\u0631 \u062f\u0627\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0648\u0631\u062f \u0627\u0637\u0645\u06cc\u0646\u0627\u0646\u06cc \u0628\u0647 \u062f\u0633\u062a\u06af\u0627\u0647 \u0647\u0627\u06cc \u062f\u0648\u0644\u062a\u06cc \u0648 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u0631\u0634\u062f \u0645\u0627\u0644\u06cc \u062f\u0648\u0644\u062a \u0647\u0627.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u062a\u0627\u062b\u06cc\u0631 \u0632\u06cc\u0627\u062f \u062f\u0631 \u062a\u0639\u06cc\u06cc\u0646 \u0648 \u0628\u0631\u0646\u0627\u0645\u0647 \u0631\u06cc\u0632\u06cc \u0628\u0648\u062f\u062c\u0647 \u0648 \u0645\u0635\u0627\u0631\u0641 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 12pt;\">\u0627\u06cc\u062c\u0627\u062f \u0627\u0631\u062a\u0628\u0627\u0637 \u062f\u0631\u0633\u062a \u0645\u06cc\u0627\u0646 \u0648\u0627\u062d\u062f \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc\u06cc \u062f\u0648\u0644\u062a\u06cc \u0627\u0632 \u0637\u0631\u06cc\u0642 \u062a\u0627\u0645\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0648\u0627\u062d\u062f \u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc\u06cc \u0648 \u0645\u0628\u0627\u062f\u0644\u0647 \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a<\/span><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-b06436c8\">\u00a0<\/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\/accounting-1004667450-a4700c3ede664621b3ba25f62c029594-e1634470040719.jpg\" alt=\"\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc\" class=\"wp-image-9037\" style=\"aspect-ratio:1.5;width:750px;height:auto\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/accounting-1004667450-a4700c3ede664621b3ba25f62c029594-e1634470040719.jpg 750w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/accounting-1004667450-a4700c3ede664621b3ba25f62c029594-e1634470040719-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/accounting-1004667450-a4700c3ede664621b3ba25f62c029594-e1634470040719-350x233.jpg 350w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-5c94b4c4\"><span style=\"font-size: 12pt;\"><\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-5c675390\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-19b47245\"><span style=\"color: #e0327f; font-size: 16pt;\"><strong>\u062c\u0645\u0639 \u0628\u0646\u062f\u06cc<\/strong><\/span><\/h2>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-307077f0\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-95e0b643\"><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0648\u0644\u062a\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645 \u062a\u0631\u06cc\u0646 \u0627\u0646\u0648\u0627\u0639 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631\u0631\u0648\u0646\u062f \u0641\u0639\u0627\u0644\u06cc\u062a \u0647\u0627\u06cc \u062f\u0648\u0644\u062a \u062a\u0627\u062b\u06cc\u0631 \u0645\u0647\u0645\u06cc \u062f\u0627\u0631\u062f. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0628\u0631\u0631\u0633\u06cc \u0648\u06cc\u0698\u06af\u06cc \u0647\u0627\u06cc \u0627\u06cc\u0646 \u0646\u0648\u0639 \u0627\u0632 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u06cc\u0645.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-ef9e8d9b\"><span style=\"font-size: 12pt;\">\u062f\u0631 \u0635\u0648\u0631\u062a\u06cc \u06a9\u0647 \u0642\u0635\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \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 \u0631\u0627 \u062f\u0627\u0631\u06cc\u062f\u060c \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0627 \u062f\u0627\u0646\u0644\u0648\u062f <span style=\"color: #e0327f;\"><a style=\"color: #e0327f;\" href=\"https:\/\/moeinsoft.com\/download-accounting-software\/\" target=\"_blank\" rel=\"noopener\">\u062f\u0645\u0648\u06cc \u0631\u0627\u06cc\u06af\u0627\u0646<\/a><\/span> \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-38c71529\"><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<span style=\"color: #e0327f;\"><a style=\"color: #e0327f;\" 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><\/span> \u0645\u0639\u06cc\u0646 \u062f\u0631 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627\u0634\u06cc\u062f.<\/span><\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-0db55b6c\">\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-wd-title title wd-14d33596\"><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-d2159fd8\">\u00a0<\/p>\n\n\n\n<p class=\"wp-block-wd-paragraph wd-81697c76\"><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\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":19610,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[477,1],"tags":[],"class_list":["post-9029","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-teaching-accounting-principles"],"_links":{"self":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/9029","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=9029"}],"version-history":[{"count":1,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/9029\/revisions"}],"predecessor-version":[{"id":34343,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/9029\/revisions\/34343"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/19610"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=9029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=9029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=9029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}