{"id":9596,"date":"2023-02-20T13:46:44","date_gmt":"2023-02-20T10:16:44","guid":{"rendered":"https:\/\/moeinsoft.com\/articles\/?p=9596"},"modified":"2026-11-05T03:34:06","modified_gmt":"2026-11-05T00:04:06","slug":"what-is-balance-sheet","status":"publish","type":"post","link":"https:\/\/moeinsoft.com\/articles\/what-is-balance-sheet\/","title":{"rendered":"\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f"},"content":{"rendered":"<p><strong>\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/strong> \u06cc\u0627 \u0635\u0648\u0631\u062a \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648\u0627\u062d\u062f \u062a\u062c\u0627\u0631\u06cc \u062f\u0631 \u06cc\u06a9 \u062a\u0627\u0631\u06cc\u062e \u0645\u0634\u062e\u0635 \u0686\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc\u06cc \u062f\u0627\u0631\u062f\u060c \u0686\u0647 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc\u06cc \u0628\u0631 \u0639\u0647\u062f\u0647 \u062f\u0627\u0631\u062f \u0648 \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0686\u0647 \u0645\u0628\u0644\u063a\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647 \u0628\u0627\u0642\u06cc \u0645\u06cc\u200c\u0645\u0627\u0646\u062f. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u067e\u0627\u06cc\u0627\u0646 \u0627\u0633\u0641\u0646\u062f \u0645\u0627\u0646\u062f\u0647 \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u0631\u0627 \u062f\u0631 \u0647\u0645\u0627\u0646 \u062a\u0627\u0631\u06cc\u062e \u06af\u0632\u0627\u0631\u0634 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646\u060c \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0631\u0627 \u062f\u0631 \u0637\u0648\u0644 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/p>\n<h2>\u0641\u0631\u0645\u0648\u0644 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0628\u0627 \u06cc\u06a9 \u0645\u062b\u0627\u0644 \u0639\u062f\u062f\u06cc<\/h2>\n<p><strong>\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 = \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 + \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647<\/strong><\/p>\n<p>\u0627\u06af\u0631 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u062c\u0645\u0639 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u06f5\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0648 \u062c\u0645\u0639 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u06f2\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0628\u0627\u0634\u062f\u060c \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647 \u06f3\u06f0\u06f0 \u0645\u06cc\u0644\u06cc\u0648\u0646 \u062a\u0648\u0645\u0627\u0646 \u0627\u0633\u062a. \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0634\u0627\u0645\u0644 \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u0627\u0646\u062f\u0648\u062e\u062a\u0647\u200c\u0647\u0627 \u0648 \u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f. \u0628\u0631\u0627\u0628\u0631\u06cc \u062f\u0648 \u0637\u0631\u0641 \u0645\u0639\u0627\u062f\u0644\u0647 \u0644\u0627\u0632\u0645 \u0627\u0633\u062a\u060c \u0627\u0645\u0627 \u0628\u0647\u200c\u062a\u0646\u0647\u0627\u06cc\u06cc \u062f\u0631\u0633\u062a\u06cc \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u06cc\u0627 \u06a9\u0627\u0645\u0644 \u0628\u0648\u062f\u0646 \u062b\u0628\u062a\u200c\u0647\u0627 \u0631\u0627 \u062b\u0627\u0628\u062a \u0646\u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-9729 size-full\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-4-min.jpg\" alt=\"\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" width=\"750\" height=\"500\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-4-min.jpg 750w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-4-min-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-4-min-350x233.jpg 350w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<h2>\u0627\u0642\u0644\u0627\u0645 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0686\u06af\u0648\u0646\u0647 \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u061f<\/h2>\n<h3>\u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0648 \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc<\/h3>\n<p>\u0648\u062c\u0647 \u0646\u0642\u062f \u0642\u0627\u0628\u0644 \u0627\u0633\u062a\u0641\u0627\u062f\u0647\u060c \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u062a\u062c\u0627\u0631\u06cc \u0648 \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u06cc\u06cc \u06a9\u0647 \u062f\u0631 \u0686\u0631\u062e\u0647 \u0639\u0627\u062f\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u062e\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0646\u0645\u0648\u0646\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc \u062c\u0627\u0631\u06cc\u200c\u0627\u0646\u062f. \u062a\u062c\u0647\u06cc\u0632\u0627\u062a\u06cc \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0646\u0627\u0645\u0634\u0647\u0648\u062f \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0631 \u0628\u062e\u0634 \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0686\u0631\u062e\u0647 \u0639\u0645\u0644\u06cc\u0627\u062a\u060c \u0632\u0645\u0627\u0646 \u0628\u0627\u0632\u06cc\u0627\u0641\u062a \u0648 \u0645\u062d\u062f\u0648\u062f\u06cc\u062a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0648\u062c\u0647 \u0646\u0642\u062f \u062f\u0631 \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u0627\u0647\u0645\u06cc\u062a \u062f\u0627\u0631\u0646\u062f.<\/p>\n<h3>\u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u062c\u0627\u0631\u06cc \u0648 \u063a\u06cc\u0631\u062c\u0627\u0631\u06cc<\/h3>\n<p>\u0628\u062f\u0647\u06cc \u0628\u0647 \u062a\u0623\u0645\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u0647 \u062f\u0631 \u0686\u0631\u062e\u0647 \u0639\u0627\u062f\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a \u0648 \u0627\u0642\u0633\u0627\u0637\u06cc \u06a9\u0647 \u0638\u0631\u0641 \u06f1\u06f2 \u0645\u0627\u0647 \u067e\u0633 \u0627\u0632 \u062a\u0627\u0631\u06cc\u062e \u06af\u0632\u0627\u0631\u0634 \u0633\u0631\u0631\u0633\u06cc\u062f \u0645\u06cc\u200c\u0634\u0648\u0646\u062f\u060c \u0646\u0645\u0648\u0646\u0647 \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc\u200c\u0627\u0646\u062f. \u0628\u0631\u0627\u06cc \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u0645\u0627\u0646\u062f\u0647 \u0628\u0644\u0646\u062f\u0645\u062f\u062a \u06cc\u06a9 \u0648\u0627\u0645\u060c \u062d\u0642 \u0648\u0627\u062d\u062f \u062a\u062c\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u062a\u0639\u0648\u06cc\u0642 \u062a\u0633\u0648\u06cc\u0647 \u062f\u0631 \u062a\u0627\u0631\u06cc\u062e \u06af\u0632\u0627\u0631\u0634 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f.<\/p>\n<h3>\u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647<\/h3>\n<p>\u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647 \u0633\u0647\u0645 \u0628\u0627\u0642\u06cc\u0645\u0627\u0646\u062f\u0647 \u0627\u0632 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u0633\u062a. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u0627\u0641\u0632\u0627\u06cc\u0634 \u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647 \u0631\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0647\u062f\u060c \u062d\u062a\u06cc \u0627\u06af\u0631 \u0647\u0645\u0647 \u0641\u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062f\u0648\u0631\u0647 \u0647\u0646\u0648\u0632 \u0648\u0635\u0648\u0644 \u0646\u0634\u062f\u0647 \u0628\u0627\u0634\u0646\u062f.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-9739 size-full\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-2-min.jpg\" alt=\"\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" width=\"750\" height=\"500\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-2-min.jpg 750w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-2-min-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-2-min-350x233.jpg 350w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<h2>\u0686\u06af\u0648\u0646\u0647 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0631\u0627 \u0628\u062e\u0648\u0627\u0646\u06cc\u0645\u061f<\/h2>\n<ol>\n<li>\u062a\u0627\u0631\u06cc\u062e \u06af\u0632\u0627\u0631\u0634 \u0648 \u0648\u0627\u062d\u062f \u067e\u0648\u0644 \u0631\u0627 \u0645\u0634\u062e\u0635 \u06a9\u0646\u06cc\u062f.<\/li>\n<li>\u062a\u0631\u06a9\u06cc\u0628 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0648 \u062d\u0642\u0648\u0642 \u0645\u0627\u0644\u06a9\u0627\u0646\u0647 \u0631\u0627 \u0628\u0627 \u062f\u0648\u0631\u0647 \u0642\u0628\u0644 \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0646\u06cc\u062f.<\/li>\n<li>\u062f\u0627\u0631\u0627\u06cc\u06cc \u0648 \u0628\u062f\u0647\u06cc \u062c\u0627\u0631\u06cc \u0631\u0627 \u06a9\u0646\u0627\u0631 \u0633\u0631\u0631\u0633\u06cc\u062f \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u06a9\u06cc\u0641\u06cc\u062a \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0648 \u0635\u0648\u0631\u062a \u062c\u0631\u06cc\u0627\u0646\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f.<\/li>\n<\/ol>\n<p>\u0628\u0631\u0627\u06cc \u0646\u0645\u0648\u0646\u0647\u060c \u0631\u0634\u062f \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0647\u0645\u200c\u0632\u0645\u0627\u0646 \u0628\u0627 \u06a9\u0627\u0647\u0634 \u0648\u062c\u0647 \u0646\u0642\u062f \u0631\u062e \u062f\u0647\u062f. \u0646\u0633\u0628\u062a \u0628\u062f\u0647\u06cc \u0628\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0646\u06cc\u0632 \u0633\u0647\u0645 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0627\u0632 \u06a9\u0644 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648 \u0628\u0647\u062a\u0631 \u0627\u0633\u062a \u062f\u0631 \u06a9\u0646\u0627\u0631 \u0631\u0648\u0646\u062f \u062f\u0648\u0631\u0647\u200c\u0647\u0627\u06cc \u0642\u0628\u0644 \u062a\u0641\u0633\u06cc\u0631 \u0634\u0648\u062f.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-9740 size-full\" src=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-3-min.jpg\" alt=\"\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" width=\"750\" height=\"500\" srcset=\"https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-3-min.jpg 750w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-3-min-300x200.jpg 300w, https:\/\/moeinsoft.com\/articles\/wp-content\/uploads\/2023\/02\/\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-3-min-350x233.jpg 350w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><\/p>\n<h2>\u0645\u0646\u0627\u0628\u0639 \u0648 \u0645\u0637\u0627\u0644\u0639\u0647 \u0628\u06cc\u0634\u062a\u0631<\/h2>\n<p>\u0628\u0631\u0627\u06cc \u0686\u0627\u0631\u0686\u0648\u0628 \u0627\u0631\u0627\u0626\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0635\u0641\u062d\u0647\u0654 <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ias-1-presentation-of-financial-statements\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f IAS 1<\/a> \u0648 \u0635\u0641\u062d\u0647\u0654 <a href=\"https:\/\/www.ifrs.org\/issued-standards\/list-of-standards\/ifrs-18-presentation-and-disclosure-in-financial-statements\/\" target=\"_blank\" rel=\"noopener\">\u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f IFRS 18<\/a> \u0631\u0627 \u0628\u0628\u06cc\u0646\u06cc\u062f. \u062f\u0631 \u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0686\u0627\u0631\u0686\u0648\u0628 \u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u062d\u0627\u06a9\u0645 \u0628\u0631 \u0648\u0627\u062d\u062f \u062a\u062c\u0627\u0631\u06cc \u0631\u0627 \u0645\u0628\u0646\u0627 \u0642\u0631\u0627\u0631 \u062f\u0647\u06cc\u062f.<\/p>\n<p>\u0628\u0631\u0627\u06cc \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0645\u06a9\u0627\u0646\u0627\u062a <a href=\"https:\/\/moeinsoft.com\/\" target=\"_blank\" rel=\"noopener\">\u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u06cc\u0646<\/a> \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f <a href=\"https:\/\/moeinsoft.com\/download-accounting-software\/\" target=\"_blank\" rel=\"noopener\">\u062f\u0645\u0648\u06cc \u0631\u0627\u06cc\u06af\u0627\u0646<\/a> \u0631\u0627 \u062f\u0627\u0646\u0644\u0648\u062f \u06a9\u0646\u06cc\u062f.<\/p>\n<ul>\n<li><a href=\"https:\/\/moeinsoft.com\/articles\/risk-management-process\/\"><span style=\"font-size: 12pt;\">\u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9 \u0648 \u0645\u0631\u0627\u062d\u0644 \u0627\u062c\u0631\u0627\u06cc \u0622\u0646<\/span><\/a><\/li>\n<li><a href=\"https:\/\/moeinsoft.com\/articles\/typical-petty-cash-expenses\/\"><span style=\"font-size: 12pt;\">\u062a\u0646\u062e\u0648\u0627\u0647 \u06af\u0631\u062f\u0627\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0627\u0646\u0648\u0627\u0639 \u0622\u0646<\/span><\/a><\/li>\n<li><a href=\"https:\/\/moeinsoft.com\/articles\/difference-of-accounting-and-financialmanagement\/\"><span style=\"font-size: 12pt;\">\u062a\u0641\u0627\u0648\u062a \u0645\u06cc\u0627\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc<\/span><\/a><\/li>\n<li><a href=\"https:\/\/moeinsoft.com\/articles\/what-is-coding-in-accounting-terms\/\"><span style=\"font-size: 12pt;\">\u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u06a9\u062f\u06cc\u0646\u06af \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0631\u0648\u0634 \u0627\u0646\u062c\u0627\u0645 \u0622\u0646<\/span><\/a><\/li>\n<li><a href=\"https:\/\/moeinsoft.com\/articles\/green-accounting\/\"><span style=\"font-size: 12pt;\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0633\u0628\u0632 \u0648 \u062a\u0641\u0627\u0648\u062a \u0622\u0646 \u0628\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0633\u0646\u062a\u06cc<\/span><\/a><\/li>\n<li><a href=\"https:\/\/moeinsoft.com\/articles\/what-is-financial-iq\/\"><span style=\"font-size: 12pt;\">\u0647\u0648\u0634 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc (\u0647\u0648\u0634 \u0645\u0627\u0644\u06cc) \u0648 \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 5 \u062c\u0646\u0628\u0647 \u0627\u0635\u0644\u06cc \u0622\u0646<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06cc\u0627 \u0635\u0648\u0631\u062a \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u0648\u0627\u062d\u062f \u062a\u062c\u0627\u0631\u06cc \u062f\u0631 \u06cc\u06a9 \u062a\u0627\u0631\u06cc\u062e \u0645\u0634\u062e\u0635 \u0686\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc\u06cc \u062f\u0627\u0631\u062f\u060c \u0686\u0647 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc\u06cc \u0628\u0631<\/p>\n","protected":false},"author":2,"featured_media":35076,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,477],"tags":[],"class_list":["post-9596","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\/9596","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=9596"}],"version-history":[{"count":2,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/9596\/revisions"}],"predecessor-version":[{"id":35078,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/posts\/9596\/revisions\/35078"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media\/35076"}],"wp:attachment":[{"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/media?parent=9596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/categories?post=9596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moeinsoft.com\/articles\/wp-json\/wp\/v2\/tags?post=9596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}