{"id":5901,"date":"2020-03-07T19:14:52","date_gmt":"2020-03-07T17:14:52","guid":{"rendered":"https:\/\/linkitsys.com\/ar\/?p=5901"},"modified":"2023-11-12T17:10:23","modified_gmt":"2023-11-12T15:10:23","slug":"%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%ae%d8%aa%d8%a7%d9%85%d9%8a%d8%a9","status":"publish","type":"post","link":"https:\/\/linkitsys.com\/ar\/%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%ae%d8%aa%d8%a7%d9%85%d9%8a%d8%a9\/","title":{"rendered":"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629"},"content":{"rendered":"\t\t
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\u00a0<\/span><\/p>

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\u00a0<\/span><\/p>

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\u2022 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 :<\/strong> \u0648\u0647\u0648 \u062d\u0633\u0627\u0628 \u064a\u0645\u0643\u0646 \u0645\u0646 \u0642\u064a\u0627\u0633 \u0648\u062a\u062d\u062f\u064a\u062f \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0631\u0636\u062a \u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u064a\u0643\u0648\u0646 \u0646\u0634\u0627\u0637\u0647\u0627 \u0645\u0631\u062a\u0628\u0637 \u0628\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u0634\u0631\u0627\u0621 \u062d\u064a\u062b \u064a\u062a\u0645 \u0625\u0639\u062f\u0627\u062f \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0646\u062c\u062f \u0645\u0643\u0648\u0646 \u0645\u0646 \u0637\u0631\u0641 \u0645\u062f\u064a\u0646 \u0648\u0637\u0631\u0641 \u062f\u0627\u0626\u0646.<\/span><\/p>

\u2022 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648 \u0627\u0644\u062e\u0633\u0627\u0626\u0631:<\/strong> \u0643\u0623\u064a \u062d\u0633\u0627\u0628 \u0623\u062e\u0631 \u064a\u062a\u0643\u0648\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648 \u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/a><\/span> \u0645\u0646 \u0637\u0631\u0641 \u0645\u062f\u064a\u0646 \u0648\u0637\u0631\u0641 \u0623\u062e\u0631 \u062f\u0627\u0626\u0646 \u060c \u0648\u064a\u064f\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0623\u0631\u0635\u062f\u0629 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0648\u0642\u064a\u0627\u0633 \u0635\u0627\u0641\u064a \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/span><\/p>

\u2022 \u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0634\u063a\u064a\u0644:<\/strong> \u064a\u0645\u062b\u0644 \u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0623\u062d\u062f \u0623\u0647\u0645 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 ” \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629” \u060c \u0648\u064a\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0645\u062e\u062a\u0635 \u0628\u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u062a\u0635\u0646\u0639\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0623\u0648 \u062a\u0646\u062a\u062c\u0647\u0627 \u0641\u064a \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629 \u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0643\u0644 \u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0647\u0627 \u0645\u0646 \u0645\u0643\u0648\u0646\u0627\u062a \u0648\u0623\u0633\u0628\u0627\u0628.<\/span><\/p>

\u0648\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647\u0627 \u0633\u0648\u0627\u0621 \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u062f\u064a\u0646 \u0623\u0648 \u0627\u0644\u062f\u0627\u0626\u0646 \u060c \u0643\u0645\u0627 \u062a\u0631\u062d\u0644 \u0648\u062a\u0642\u0641\u0644 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062f\u0648\u0631\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0625\u0644\u0649 \u0623\u0646 \u064a\u062a\u0645 \u0641\u062a\u062d\u0647\u0627 \u0645\u062c\u062f\u062f\u0627 \u0645\u0639 \u0628\u062f\u0627\u064a\u0629 \u0641\u062a\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u062c\u062f\u064a\u062f\u0629.<\/span><\/p>

\u0642\u062f \u064a\u0636\u0627\u0641 \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a ” \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 ” . \u0648\u0645\u0639 \u0630\u0644\u0643 \u060c \u064a\u0646\u0638\u0631 \u0644\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u0642\u0627\u0626\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062a\u0639\u0628\u0631 \u0639\u0646 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0641\u064a \u062d\u064a\u0646 \u062a\u0638\u0647\u0631 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0646\u062a\u064a\u062c\u0629 \u0646\u0634\u0627\u0637 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 . \u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/a>\u00a0<\/strong><\/span><\/span><\/p>

\"\u0628\u0631\u0646\u0627\u0645\u062c<\/a><\/p>

\u00a0<\/p>

\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629<\/span><\/strong><\/h3>

\u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0627 \u064a\u0644\u064a \u0646\u0633\u062a\u0639\u0631\u0636 \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u060c \u0648\u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629 \u0641\u064a : \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u062c\u0627\u0631\u0629 ( \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a)\u00a0 \u060c \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648 \u0627\u0644\u062e\u0633\u0627\u0626\u0631\u00a0 :<\/span><\/p>

\u2022 \u0646\u0645\u0648\u0630\u062c \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629<\/span><\/strong><\/p>

\u062d \/ \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0644\u0645\u0624\u0633\u0633\u0629 ” \u0633 ” \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u2026 \u0648\u062d\u062a\u0649 \u2026<\/p>

\"\u0646\u0645\u0648\u0630\u062c
\u062d \/ \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0644\u0645\u0624\u0633\u0633\u0629 ” \u0633 ” \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u2026 \u0648\u062d\u062a\u0649 \u2026<\/figcaption><\/figure>

\u2022 \u0646\u0645\u0648\u0630\u062c \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/span><\/strong><\/p>

\u062d\/ \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0644\u0645\u0624\u0633\u0633\u0629 ” \u0633 ” \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u2026 \u0648\u062d\u062a\u0649\u2026<\/p>

\"\u0646\u0645\u0648\u0630\u062c
\u062d\/ \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0644\u0645\u0624\u0633\u0633\u0629 ” \u0633 ” \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u2026 \u0648\u062d\u062a\u0649\u2026.<\/figcaption><\/figure>

\u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/span><\/h4>

\u064a\u0639\u0628\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648 \u0627\u0644\u0645\u0627\u0644\u064a \u0639\u0646 \u0625\u062c\u0631\u0627\u0621 \u0641\u062d\u0635\u064a \u060c \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u062a\u064a\u062c\u062a\u0647 \u0644\u0644\u062a\u0639\u0628\u064a\u0631 \u0639\u0646 \u0645\u062f\u0649 \u0627\u0646\u062a\u0638\u0627\u0645 \u0648\u0646\u0632\u0627\u0647\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0634\u0631\u0643\u0629 \u0645\u0627 \u0645\u0647\u0645\u0627 \u0643\u0627\u0646 \u062d\u062c\u0645\u0647\u0627 \u0623\u0648 \u0646\u0634\u0627\u0637\u0647\u0627. \u062d\u064a\u062b \u064a\u0633\u0627\u0639\u062f \u0639\u0646 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0623\u064a \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0645\u062d\u062a\u0645\u0644\u0629 \u0623\u0648 \u062a\u0644\u0627\u0639\u0628 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/span><\/p>

\u0648\u064a\u062a\u0645\u062b\u0644 \u0627\u0644\u063a\u0631\u0636 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0641\u064a \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0648\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0645\u0627 \u064a\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0643\u0645\u0627 \u0648\u064a\u062e\u0636\u0639 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0630\u064a \u064a\u0624\u062e\u062f \u0641\u064a \u0627\u0644\u0625\u0639\u062a\u0628\u0627\u0631 \u0639\u0646 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IAS \/ IFRS .<\/span><\/p>

\u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u0623\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062f\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0641\u064a \u0633\u062c\u0644\u0627\u062a\u0647\u0627 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u063a\u0631\u0636 \u0628\u064a\u0627\u0646 \u0646\u062a\u0627\u0626\u062c \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u062e\u0644\u0627\u0644 \u062a\u0644\u0643 \u0627\u0644\u0641\u062a\u0631\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0639\u062f \u062e\u0627\u0631\u062c \u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u0634\u0643\u0644 \u0643\u0634\u0641 \u0645\u0648\u062d\u062f \u0647\u0648 \u0643\u0634\u0641 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u0647\u0648 \u0623\u062d\u062f \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0643\u0634\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0637\u0628\u064a\u0639\u0629 \u0639\u0645\u0644 \u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f \u0634\u0643\u0644 \u0648\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629 \u0648\u0643\u0634\u0641 \u0627\u0644\u062f\u062e\u0644.<\/span><\/p>

\u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629<\/strong><\/span><\/h4>

\u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/strong><\/span><\/h4>

\u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u064a\u064f\u0639\u062f \u0644\u0627\u062d\u062a\u0633\u0627\u0628 \u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0643\u0644\u0641\u0629 \u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646 \u0648\u062a\u0644\u062e\u064a\u0635 \u062a\u062f\u0641\u0642 \u0639\u0646\u0627\u0635\u0631 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629.<\/span><\/p>

\u00a0\u0648\u0645\u0635\u0637\u0644\u062d \u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u064a\u0639\u0646\u064a \u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0644\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629.<\/span><\/p>

\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0628\u062f\u0623 \u0627\u0644\u0641\u062a\u0631\u0629 \u0628\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u062a\u062d\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629 \u0648\u0647\u0648 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u0643\u062a\u0645\u0644 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629\u060c \u0648\u064a\u0646\u0628\u063a\u064a \u0625\u0636\u0627\u0641\u0629 \u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0646\u062a\u0627\u062c\u0647 \u0627\u0644\u0645\u062a\u0631\u0627\u0643\u0645\u0629 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0625\u0644\u0649 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0639\u0646\u062f \u0627\u062d\u062a\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u062a\u0627\u0645\u0629\u060c \u0643\u0645\u0627 \u064a\u0646\u0628\u063a\u064a \u0637\u0631\u062d \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u062a\u062d\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0622\u062e\u0631 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u0643\u062a\u0645\u0644 \u0628\u0639\u062f \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0644\u062a\u062d\u062f\u064a\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u062a\u0627\u0645\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629.<\/span><\/p>

\u062a\u0639\u0631\u0641 \u0639\u0644\u0649<\/span> \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/a><\/span><\/span><\/p>

\u0648\u063a\u0627\u0644\u0628\u0627\u064b \u0645\u0627 \u062a\u0642\u0633\u0645 \u0639\u0646\u0627\u0635\u0631 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0625\u0644\u0649 \u062b\u0644\u0627\u062b \u0623\u0646\u0648\u0627\u0639: –<\/strong><\/span><\/h4>

\u0627\u0644\u0645\u0640\u0648\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u00a0<\/span><\/p>

\u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0640\u0631\u0629\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>

\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631<\/span><\/p>

\u0623\u0645\u0627 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u064a\u062a\u0636\u0645\u0646 \u062b\u0644\u0627\u062b\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0647\u064a: –<\/strong><\/span><\/p>

\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0640\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>

\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u062a\u062d\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u00a0\u00a0\u00a0<\/span><\/p>

\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u062a\u0627\u0645\u0629\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>

\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 <\/strong><\/span><\/h5>

\u00a0\u064a\u064f\u063a\u0644\u0642 \u0631\u0635\u064a\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0641\u064a \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0644\u0644\u062a\u0648\u0635\u0644 \u0625\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0648\u0645\u0642\u0627\u0628\u0644\u062a\u0647\u0627 \u0628\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u062c\u0645\u0644 \u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0627\u0644\u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0645\u062a\u062d\u0642\u0642\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629.<\/span><\/p>

\u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u062a\u064a \u064a\u062a\u0643\u0648\u0646 \u0645\u0646\u0647\u0627 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629\u00a0 <\/strong><\/span><\/h5>

\u00a0 \u064a\u062a\u0645 \u062a\u0646\u0638\u064a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0639\u0644\u0649 \u0634\u0643\u0644 \u062d\u0633\u0627\u0628 \u0644\u0647 \u062c\u0627\u0646\u0628\u064a\u0646\u060c \u062c\u0627\u0646\u0628 \u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u0622\u062e\u0631 \u062f\u0627\u0626\u0646\u060c \u062a\u0633\u062c\u0644 \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u062f\u064a\u0646 \u0645\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0622\u062a\u064a\u0629: –<\/span><\/p>

1.\u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u062a\u0627\u0645\u0629 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629: – \u0648\u0647\u064a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0633\u0644\u0639\u064a \u0645\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0627\u0632\u0646 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0648\u0627\u0644\u0645\u062f\u0648\u0631\u0629 \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629.<\/span><\/p>

2.\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0635\u0646\u0639\u0629: – \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629 \u0623\u062b\u0646\u0627\u0621 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u063a\u0631\u0636 \u0625\u0639\u0627\u062f\u0629 \u0628\u064a\u0639\u0647\u0627 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a \u062d\u0627\u0644\u0629 \u0643\u0648\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0643\u0648\u0646 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0635\u0646\u0627\u0639\u064a\u0629.<\/span><\/p>

3.\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u0631\u0627\u0621: \u0648\u062a\u0636\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0639\u0645\u0644\u064a\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0645\u062b\u0644 \u0623\u062c\u0648\u0631 \u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u0645\u0646\u0627\u0648\u0644\u0629 \u0644\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u060c \u0648\u0639\u0645\u0648\u0644\u0629 \u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0634\u0631\u0627\u0621 \u0648\u0623\u064a\u0629 \u0645\u0635\u0627\u0631\u064a\u0641 \u0623\u062e\u0631\u0649 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0634\u0631\u0627\u0621.<\/span><\/p>

4.\u0645\u0631\u062f\u0648\u062f\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: \u0648\u0647\u064a \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062a\u064a \u0633\u0628\u0642 \u0628\u064a\u0639\u0647\u0627 \u0644\u0644\u0632\u0628\u0627\u0626\u0646 \u0648\u062a\u0645 \u0625\u0639\u0627\u062f\u062a\u0647\u0627 \u0644\u0639\u062f\u0645 \u0645\u0637\u0627\u0628\u0642\u062a\u0647\u0627 \u0644\u0644\u0645\u0648\u0627\u0635\u0641\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0628\u0633\u0628\u0628 \u0648\u062c\u0648\u062f \u062e\u0644\u0644 \u0623\u0648 \u062a\u0644\u0641 \u0623\u0648 \u0639\u064a\u0648\u0628 \u0641\u064a\u0647\u0627 \u0623\u0648 \u0623\u064a\u0629 \u0633\u0628\u0628 \u0622\u062e\u0631.<\/span><\/p>

\u00a0\u0641\u064a\u0645\u0627 \u062a\u0638\u0647\u0631 \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u062f\u0627\u0626\u0646 \u0645\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0622\u062a\u064a\u0629:\u00a0\u00a0<\/span><\/strong><\/span><\/p>

1.\u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u062a\u0627\u0645\u0629 \u0623\u062e\u0631 \u0627\u0644\u0645\u062f\u0629: \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0633\u0644\u0639\u064a \u0645\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u062e\u0627\u0632\u0646 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062f\u0648\u0631\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u062f\u0645\u0629.<\/span><\/p>

2.\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: \u0648\u062a\u0634\u0645\u0644 \u0642\u064a\u0645\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>

3.\u0645\u0631\u062f\u0648\u062f\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a: \u0648\u062a\u0645\u062b\u0644 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0628\u0633\u0628\u0628 \u0639\u062f\u0645 \u0645\u0637\u0627\u0628\u0642\u062a\u0647\u0627 \u0644\u0644\u0645\u0648\u0627\u0635\u0641\u0629 \u0623\u0648 \u0628\u0633\u0628\u0628 \u062a\u0644\u0641 \u0623\u0648 \u0648\u062c\u0648\u062f \u0639\u064a\u0648\u0628 \u0641\u064a\u0647\u0627.<\/span><\/p>

\u00a0\u0648 \u0646\u062a\u064a\u062c\u0629 \u0643\u0634\u0641 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u0648 \u0645\u062c\u0645\u0644 \u0631\u0628\u062d \u0623\u0648 \u0645\u062c\u0645\u0644 \u062e\u0633\u0627\u0631\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629 \u0628\u064a\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 Cost of goods sold \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0644\u062a\u0644\u0643 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0648\u0630\u0644\u0643 \u0641\u064a \u062c\u0627\u0646\u0628\u064a\u0647 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0644\u064a<\/span><\/p>

:\u062d\u064a\u062b \u064a\u0638\u0647\u0631 \u0628\u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u062a\u0627\u0644\u064a<\/span><\/strong><\/span><\/p>

\"\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/p>

\u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 <\/strong><\/span><\/h4>

\u0644\u0627 \u064a\u062e\u062a\u0644\u0641 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0639\u0646\u0647 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0630\u064a \u064a\u0639\u062f \u0644\u0628\u064a\u0627\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0645\u0646 \u0635\u0627\u0641\u064a \u0631\u0628\u062d \u0623\u0648 \u062e\u0633\u0627\u0631\u0629 \u0645\u062d\u0642\u0642\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>

\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/a><\/span><\/span><\/p>

\u0623\u0645\u0627 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u064a\u062a\u0645 \u062a\u062d\u0636\u064a\u0631 \u062d\u0633\u0627\u0628\u0627\u0646 \u062e\u062a\u0627\u0645\u064a\u0627\u0646 \u0631\u0626\u064a\u0633\u0627\u0646 \u0647\u0645\u0627<\/strong>:<\/strong><\/span><\/p>

\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062a\u0627\u062c\u0631\u0629 <\/strong>\u00a0<\/strong><\/span><\/p>

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