{"id":2819,"date":"2024-11-04T01:38:34","date_gmt":"2024-11-04T01:38:34","guid":{"rendered":"https:\/\/www.daftra.com\/blog\/?p=2819"},"modified":"2026-04-21T15:43:58","modified_gmt":"2026-04-21T15:43:58","slug":"%d8%a7%d9%84%d9%82%d9%8a%d9%88%d8%af-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d8%a9","status":"publish","type":"post","link":"https:\/\/www.daftra.com\/blog\/%d9%85%d9%82%d8%a7%d9%84%d8%a7%d8%aa\/%d8%a7%d9%84%d9%82%d9%8a%d9%88%d8%af-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d8%a9\/","title":{"rendered":"\u062f\u0644\u064a\u0644 \u0634\u0627\u0645\u0644 \u0639\u0646 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629"},"content":{"rendered":"

\u062a\u062a\u062e\u0630 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u062f\u0627\u0629\u064b \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/a> \u0627\u0644\u062a\u064a \u0628\u062f\u0648\u0646\u0647\u0627 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u0623\u0646 \u062a\u062a\u0645\u062a\u0639 \u0628\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0648\u0645\u0648\u0627\u0635\u0629 \u0623\u062f\u0627\u0621 \u0645\u0647\u0627\u0645\u0647\u0627\u060c \u0631\u0628\u062d\u064a\u0629\u064b \u0643\u0627\u0646\u062a \u0623\u0648 \u063a\u064a\u0631 \u0631\u0628\u062d\u064a\u0629. \u0648\u0644\u0643\u064a \u062a\u062a\u0645\u0643\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0647\u0630\u0627 \u0627\u0644\u062f\u0648\u0631\u060c \u0641\u0625\u0646\u0647\u0627 \u062a\u0633\u062a\u0639\u064a\u0646 \u0628\u0639\u062f\u0629 \u0646\u0638\u0631\u064a\u0627\u062a \u0648\u0623\u0633\u0633\u060c \u0648\u062a\u062a\u062e\u0630 \u0628\u0639\u0636 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a\u060c \u0648\u0645\u0646 \u0628\u064a\u0646 \u0623\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0646\u0638\u0631\u064a\u0627\u062a “<\/span>\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/b>“.<\/span><\/p>\n

\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0633\u0646\u062c\u064a\u0628 \u0639\u0644\u0649 \u0639\u062f\u0629 \u0623\u0633\u0626\u0644\u0629 \u0645\u0647\u0645\u0629\u060c \u0645\u0646\u0647\u0627: \u0645\u0627 \u0647\u064a \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u061f \u0648\u0645\u0627 \u0623\u0646\u0648\u0627\u0639\u0647\u0627\u061f \u0648\u0643\u064a\u0641 \u062a\u0639\u0645\u0644\u061f \u0648\u0623\u064a\u0646 \u062a\u0642\u0639 \u0645\u0646 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u061f \u0648\u063a\u064a\u0631 \u0630\u0644\u0643 \u0645\u0646 \u0627\u0644\u0623\u0633\u0626\u0644\u0629\u060c \u0641\u0647\u064a\u0651\u0627 \u0628\u0646\u0627!<\/span><\/p>\n

 <\/p>\n

\u0645\u0627 \u0647\u064a \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u061f<\/strong><\/h2>\n

\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/strong> \u0647\u064a \u0627\u0644\u0648\u0633\u064a\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0628\u0647\u0627 \u062a\u0648\u062b\u064a\u0642 \u0648\u062d\u0641\u0638 \u0643\u0627\u0641\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0641\u064a \u0648\u0642\u062a\u0647\u0627 \u0627\u0644\u0630\u064a \u062d\u062f\u062b\u062a \u0641\u064a\u0647\u060c \u0645\u0639 \u0625\u064a\u0636\u0627\u062d \u0637\u0631\u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u062f\u0627\u0626\u0646 \u0648\u0627\u0644\u0645\u062f\u064a\u0646\u060c \u0648\u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u064f\u0635\u062f\u0651\u0650\u0631 \u0648\u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0650\u0644 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u0639\u062f \u0623\u062f\u0627\u0629 \u064a\u0645\u0643\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u062a\u062d\u0644\u064a\u0644 \u0648\u0641\u0647\u0645 \u0627\u0644\u0648\u0636\u062d \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0635\u062d\u064a\u062d\u0629.<\/p>\n

 <\/p>\n

\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0648\u062f \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/a>\u060c \u0645\u0646\u0647\u0627 \u062f\u0641\u062a\u0631 \u0627\u0644\u0645\u0631\u0627\u0633\u0644\u0627\u062a\u060c \u062f\u0641\u062a\u0631 \u0627\u0644\u062c\u0631\u062f \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 Inventory and Balance Sheet\u060c \u062f\u0641\u062a\u0631 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 Journal. \u062f\u0641\u062a\u0631 \u0627\u0644\u0645\u0633\u0648\u062f\u0629 Diary\u060c \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630<\/a> \u0627\u0644\u0639\u0627\u0645 General Ledger\u060c \u062f\u0641\u062a\u0631 \u0627\u0644\u0645\u0648\u0627\u0632\u064a\u0646.<\/span><\/p>\n

\u0648\u0645\u0646 \u0627\u0644\u062c\u062f\u064a\u0631 \u0628\u0627\u0644\u0630\u0643\u0631 \u0623\u0646\u0647 \u0645\u0639 \u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a \u0627\u0644\u0630\u064a \u064a\u0639\u064a\u0634\u0647 \u0627\u0644\u0639\u0627\u0644\u0645 \u0641\u064a \u0643\u0644 \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u060c \u062a\u0648\u062c\u0647 \u0627\u0644\u0643\u062b\u064a\u0631 \u0645\u0646 \u0631\u0648\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0625\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0626\u0648\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0648\u0645\u0646 \u0647\u0646\u0627 \u0623\u0635\u0628\u062d\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0622\u0644\u064a\u0629 \u0648\u0644\u064a\u0633\u062a \u0648\u0631\u0642\u064a\u0629\u060c \u0648\u0623\u0635\u0628\u062d \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0623\u0643\u062b\u0631 \u0633\u0647\u0648\u0644\u0629\u064b \u0648\u062f\u0642\u0629\u064b \u0645\u0646 \u0630\u064a \u0642\u0628\u0644.<\/span><\/p>\n

 <\/p>\n

\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/b><\/h2>\n

\u064a\u0645\u0643\u0646 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0625\u0644\u0649 \u0642\u0633\u0645\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0647\u0645\u0627 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0628\u0633\u064a\u0637 \u0648\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0631\u0643\u0628\u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u062d\u064a\u062b \u0639\u062f\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a \u0643\u0644\u0627 \u0627\u0644\u0637\u0631\u0641\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646. \u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u063a\u0631\u0636 \u0645\u0646 \u0627\u0644\u0642\u064a\u062f \u0648\u0637\u0628\u064a\u0639\u062a\u0647 \u0641\u064a\u0645\u0643\u0646 \u062a\u0642\u0633\u064a\u0645 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0625\u0644\u0649 \u062b\u0644\u0627\u062b\u0629 \u0623\u0646\u0648\u0627\u0639 \u0631\u0626\u064a\u0633\u064a\u0629 \u0647\u064a \u0642\u064a\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629\u060c \u0648\u0642\u064a\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629\u060c \u0648\u0642\u064a\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644\u060c \u0648\u0647\u0648 \u0645\u0627 \u0633\u0646\u0648\u0636\u062d\u0647 \u062a\u0641\u0635\u064a\u0644\u064b\u0627 \u0641\u064a\u0645\u0627 \u064a\u0623\u062a\u064a.<\/span><\/p>\n

 <\/p>\n

1- \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0628\u0633\u064a\u0637 Simple Entry<\/b><\/h3>\n

\u0623\u0628\u0633\u0637 \u062a\u0639\u0631\u064a\u0641 \u0644\u0644\u0642\u064a\u062f \u0627\u0644\u0628\u0633\u064a\u0637 \u0647\u0648 <\/span>\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0630\u064a \u064a\u0636\u0645 \u0643\u0644\u0627 \u0637\u0631\u0641\u064a\u0647 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u062d\u0633\u0627\u0628\u064b\u0627 \u0648\u0627\u062d\u062f\u064b\u0627 \u0641\u0642\u0637<\/b>. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0628\u0633\u064a\u0637: \u0633\u062f\u0627\u062f \u0634\u0631\u0643\u0629 \u0644\u0623\u062c\u0648\u0631 \u0639\u0627\u0645\u0644\u064a\u0646.<\/span><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
12000<\/span><\/td>\n12000<\/span><\/td>\n\u0645\u0646 \u062d\u0640 \/ (\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u062c\u0648\u0631 \u0639\u0627\u0645\u0644\u064a\u0646)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0627\u0644\u0628\u0646\u0643)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h3>\n

2- \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0631\u0643\u0628 Compound Entry<\/b><\/h3>\n

\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0631\u0643\u0628 \u0639\u0643\u0633 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0628\u0633\u064a\u0637\u060c \u0648\u0647\u0648 <\/span>\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0630\u064a \u064a\u0636\u0645 \u0623\u062d\u062f \u0637\u0631\u0641\u064a\u0647 \u0623\u0648 \u0643\u0644\u0627\u0647\u0645\u0627 -\u0627\u0644\u0645\u062f\u064a\u0646 \u0623\u0648 \u0627\u0644\u062f\u0627\u0626\u0646- \u0623\u0643\u062b\u0631 \u0645\u0646 \u062d\u0633\u0627\u0628. <\/b>\u0648\u0642\u062f \u062c\u0631\u062a \u0627\u0644\u0639\u0627\u062f\u0629 \u0639\u0646\u062f \u0643\u062a\u0627\u0628\u0629 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0642\u064a\u0648\u062f \u0623\u0646 \u064a\u064f\u0643\u062a\u0628 \u0642\u0628\u0644 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0630\u064a \u064a\u0636\u0645 \u0623\u0643\u062b\u0631 \u0645\u0646 \u062d\u0633\u0627\u0628 “\u0645\u0646 \u0645\u0630\u0643\u0648\u0631\u064a\u0646” \u0623\u0648 “\u0625\u0644\u0649 \u0645\u0630\u0643\u0648\u0631\u064a\u0646” \u0648\u0641\u0642\u064b\u0627 \u0644\u0643\u0648\u0646\u0647 \u062d\u0633\u0627\u0628\u064b\u0627 \u0645\u062f\u064a\u0646\u064b\u0627 \u0623\u0645 \u062f\u0627\u0626\u0646\u064b\u0627. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0631\u0643\u0628 \u0645\u0627 \u064a\u0623\u062a\u064a:<\/span><\/p>\n

 <\/p>\n

\u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646 \u0627\u0644\u0642\u064a\u062f \u0645\u0631\u0643\u0628\u064b\u0627 \u0645\u0646 \u062c\u0627\u0646\u0628 \u0627\u0644\u062f\u0627\u0626\u0646:<\/b><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
4700<\/span><\/td>\n4000<\/span><\/p>\n

700<\/span><\/td>\n

\u0645\u0646 \u062d\u0640 \/ (\u0627\u0644\u0623\u0635\u0648\u0644 – \u0623\u062b\u0627\u062b)<\/span><\/p>\n

\u0625\u0644\u0649 \u0645\u0630\u0643\u0648\u0631\u064a\u0646:<\/span><\/p>\n

\u062d\u0640 \/ (\u0627\u0644\u062e\u0632\u064a\u0646\u0629)<\/span><\/p>\n

\u062d\u0640 \/ (\u0627\u0644\u0628\u0646\u0643)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646 \u0627\u0644\u0642\u064a\u062f \u0645\u0631\u0643\u0628\u064b\u0627 \u0645\u0646 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u062f\u064a\u0646:<\/b><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
10000<\/span><\/p>\n

55000<\/span><\/td>\n

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

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

65000<\/span><\/td>\n

\u0645\u0646 \u0645\u0630\u0643\u0648\u0631\u064a\u0646:<\/span><\/p>\n

\u062d\u0640 \/ (\u0627\u0644\u0628\u0646\u0643)<\/span><\/p>\n

\u062d\u0640 \/ (\u0627\u0644\u062e\u0632\u064a\u0646\u0629)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0627\u0644\u0645\u062f\u064a\u0646\u064a\u0646\/ \u0639\u0645\u064a\u0644 X)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646 \u0627\u0644\u0642\u064a\u062f \u0645\u0631\u0643\u0628\u064b\u0627 \u0645\u0646 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646:<\/b><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
2000<\/span><\/p>\n

1000<\/span><\/td>\n

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

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

750<\/span><\/p>\n

2250<\/span><\/td>\n

\u0645\u0646 \u0645\u0630\u0643\u0648\u0631\u064a\u0646:<\/span><\/p>\n

\u062d\u0640 \/ (\u0645\u0635\u0631\u0648\u0641 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a)<\/span><\/p>\n

\u062d\u0640 \/ (\u0645\u0635\u0631\u0648\u0641 \u0627\u0644\u063a\u0627\u0632)<\/span><\/p>\n

\u0625\u0644\u0649 \u0645\u0630\u0643\u0648\u0631\u064a\u0646:<\/span><\/p>\n

\u062d\u0640 \/ (\u0627\u0644\u0628\u0646\u0643)<\/span><\/p>\n

\u062d\u0640 \/ (\u0627\u0644\u0646\u0642\u062f\u064a\u0629)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0627\u0642\u0631\u0623 \u0627\u064a\u0636\u0627: \u0643\u0644 \u0645\u0627 \u062a\u0631\u064a\u062f \u0645\u0639\u0631\u0641\u062a\u0647 \u0639\u0646 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0641\u0631\u062f<\/a><\/p>\n

\"\u0627\u0634\u062a\u0631\u0643<\/p>\n

 <\/p>\n

\u0628\u0639\u062f \u0623\u0646 \u0623\u0648\u0636\u062d\u0646\u0627 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0628\u0633\u064a\u0637 \u0648\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0631\u0643\u0628 -\u0648\u0647\u0645\u0627 \u0646\u0648\u0639\u0627 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u062d\u064a\u062b \u0639\u062f\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0643\u0644 \u0637\u0631\u0641 \u0645\u0646 \u0637\u0631\u0641\u064a \u0627\u0644\u0642\u064a\u062f- \u0646\u0646\u062a\u0642\u0644 \u0627\u0644\u0622\u0646 \u0625\u0644\u0649 \u0627\u0644\u062a\u0641\u0631\u0642\u0629 \u0628\u064a\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u062d\u064a\u062b \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u0648\u0627\u0644\u063a\u0631\u0636 \u0645\u0646\u0647\u0627\u060c \u0648\u0642\u0644\u0646\u0627 \u0633\u0627\u0628\u0642\u064b\u0627 \u0625\u0646\u0647\u0627 \u062a\u0646\u0642\u0633\u0645 \u0625\u0644\u0649 \u0642\u064a\u062f \u064a\u0648\u0645\u064a\u0629 \u0648\u0642\u064a\u062f \u062a\u0633\u0648\u064a\u0629 \u0648\u0642\u064a\u062f \u0625\u063a\u0644\u0627\u0642\u060c \u0648\u064a\u0636\u0627\u0641 \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0646\u0648\u0639\u0627\u0646 \u0622\u062e\u0631\u0627\u0646 \u0648\u0647\u0645\u0627 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a \u0648\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0639\u0643\u0633\u064a\u060c \u0648\u0633\u0646\u0648\u0636\u062d \u0643\u0644\u064b\u0627 \u0645\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u0633\u0637\u0648\u0631 \u0627\u0644\u0622\u062a\u064a\u0629.<\/span><\/p>\n

 <\/p>\n

3- \u0642\u064a\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629 Journal Entry<\/b><\/h3>\n

\u0642\u064a\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0647\u0648 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0630\u064a \u062a\u0642\u0648\u0645 \u0639\u0644\u064a\u0647 \u0646\u0638\u0631\u064a\u0629 \u0627\u0644\u0642\u064a\u062f \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/a>\u060c \u0641\u0647\u0648 \u0623\u062f\u0627\u0629 \u062a\u0648\u062b\u064a\u0642 \u0643\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u0645\u0627\u0644\u064a\u0629 \u062a\u062d\u062f\u062b \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u0647\u062f\u0641 \u062a\u062d\u0642\u064a\u0642 \u0625\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u064f\u062d\u0643\u0645\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0643\u0644 \u0641\u062a\u0631\u0629 \u0628\u0627\u0644\u0631\u0628\u062d \u0623\u0648 \u0628\u0627\u0644\u062e\u0633\u0627\u0631\u0629. \u0648\u062a\u0637\u0628\u064a\u0642\u064b\u0627 \u0644\u0645\u0628\u0627\u062f\u0626 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0642\u064a\u062f \u0645\u0646 \u0637\u0631\u0641\u064a\u0646 \u0623\u062d\u062f\u0647\u0645\u0627 \u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u0622\u062e\u0631 \u062f\u0627\u0626\u0646\u060c \u0648\u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0643\u0641\u0629 \u0645\u062a\u0648\u0627\u0632\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0637\u0631\u0641\u064a\u0646. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u0629 \u0642\u064a\u0648\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629:<\/span><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
3000<\/span><\/td>\n3000<\/span><\/td>\n\u0645\u0646 \u062d\u0640 \/ (\u0627\u0644\u0628\u0646\u0643)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0648\u0645\u0646 \u0627\u0644\u062c\u062f\u064a\u0631 \u0628\u0627\u0644\u0630\u0643\u0631 \u0623\u0646 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0647\u064a \u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0623\u0648\u0644\u064a\u0651 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0641\u064a \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u064a\u0648\u0645\u064a\u0629\u060c \u0648\u062a\u062e\u062a\u0644\u0641 \u0639\u0646 \u0642\u064a\u0648\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0648\u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0628\u0631 \u0643\u0644\u064c \u0645\u0646\u0647\u0627 \u0630\u0627\u062a \u0637\u0627\u0628\u0639 \u062e\u0627\u0635 \u0648\u062a\u0623\u062a\u064a \u0644\u063a\u0631\u0636 \u0645\u0639\u064a\u0646.<\/span><\/p>\n

\u0627\u0642\u0631\u0623 \u0623\u0643\u062b\u0631:<\/p>\n

\u0645\u0627 \u0647\u064a \u0642\u064a\u0648\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0648\u0645\u0643\u0648\u0646\u0627\u062a\u0647\u0627 \u0648\u0643\u064a\u0641\u064a\u0629 \u0639\u0645\u0644\u0647\u0627 \u0645\u0639 \u0623\u0645\u062b\u0644\u0629 \u0639\u0645\u0644\u064a\u0629<\/a><\/p>\n

\u0623\u0628\u0631\u0632 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0642\u064a\u0648\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0645\u0639 \u062a\u0645\u0627\u0631\u064a\u0646 \u0645\u062d\u0644\u0648\u0644\u0629<\/a><\/p>\n

 <\/p>\n

4- \u0642\u064a\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629 Adjusting Entry<\/b><\/h3>\n

\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0642\u062f \u062a\u0633\u062a\u062d\u0642 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0628\u0639\u0636 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0635 \u0627\u0644\u0633\u0646\u0629 \u0648\u0644\u0643\u0646\u0647\u0627 \u0644\u0645 \u062a\u0633\u062f\u062f\u060c \u0648\u0642\u062f \u062a\u0646\u0641\u0630 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0639\u0636 \u0627\u0644\u0639\u0642\u0648\u062f \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0644\u0643\u0646\u0647\u0627 \u0644\u0627 \u062a\u0633\u062a\u0644\u0645 \u0643\u0627\u0645\u0644 \u0642\u064a\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u0639\u0642\u0648\u062f\u060c \u0641\u064a \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u062a\u0628\u0631\u0632 \u0623\u0647\u0645\u064a\u0629 \u0642\u064a\u0648\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629.<\/span><\/p>\n

\u0642\u064a\u0648\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0647\u064a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u062a\u0635\u062d\u064a\u062d \u0647\u0630\u0647 \u0627\u0644\u0623\u0648\u0636\u0627\u0639 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0628\u0631 \u0641\u064a \u0638\u0627\u0647\u0631\u0647\u0627 \u0645\u062e\u0627\u0644\u0641\u0629 \u0644\u0628\u0639\u0636 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u062b\u0644 \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642<\/a> \u0648\u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0629\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u0625\u062c\u0631\u0627\u0621 \u0628\u0639\u0636 \u0627\u0644\u062a\u0633\u0648\u064a\u0627\u062a \u0644\u062a\u0639\u062f\u064a\u0644 \u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062d\u064a\u062a \u064a\u0645\u0643\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0648\u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u0634\u0643\u0644 \u0633\u0644\u064a\u0645 \u0648\u062f\u0642\u064a\u0642 \u0644\u0643\u0644 \u0641\u062a\u0631\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629\u064d.<\/span><\/p>\n

\u0627\u0642\u0631\u0623 \u0627\u0643\u062b\u0631 \u0639\u0646 \u0645\u0627 \u0647\u064a \u0642\u064a\u0648\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0648\u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627 \u0645\u0639 \u0623\u0645\u062b\u0644\u0629 \u0639\u0645\u0644\u064a\u0629
\n<\/a><\/p>\n

 <\/p>\n

\u0623\u0648\u0644\u064b\u0627: \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/b><\/p>\n

\u0647\u064a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062d\u0642\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0645\u0642\u0627\u0628\u0644 \u062e\u062f\u0645\u0629 \u0623\u0648 \u0645\u0646\u062a\u062c \u0642\u062f\u0645\u062a\u0647 \u0648\u0644\u0645 \u062a\u0633\u062a\u0644\u0645 \u0645\u0633\u062a\u062d\u0642\u0627\u062a\u0647 \u0628\u0639\u062f\u064f. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u0629 \u0630\u0644\u0643:<\/span><\/p>\n

\u0642\u062f\u0645\u062a \u0625\u062d\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0628\u064a\u0626\u064a\u0629 \u0644\u0623\u062d\u062f \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0628\u0642\u064a\u0645\u0629 35000 \u0631\u064a\u0627\u0644 \u0648\u0644\u0645 \u062a\u0633\u062a\u0644\u0645 \u0645\u0633\u062a\u062d\u0642\u0627\u062a\u0647\u0627 \u062d\u062a\u0649 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u064a\u0643\u0648\u0646 \u062d\u064a\u0646\u0626\u0630\u064d \u0627\u0644\u0642\u064a\u062f \u0643\u0645\u0627 \u064a\u0623\u062a\u064a:<\/span><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
35000<\/span><\/td>\n40000<\/span><\/td>\n\u0645\u0646 \u062d\u0640 \/ (\u0625\u064a\u0631\u0627\u062f \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0628\u064a\u0626\u064a\u0629 \u0645\u0633\u062a\u062d\u0642\u0629)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u062b\u0645 \u064a\u062a\u0645 \u062a\u0631\u062d\u064a\u0644 \u0627\u0644\u0642\u064a\u062f \u0625\u0644\u0649 \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630.<\/span><\/p>\n

 <\/p>\n

\u062b\u0627\u0646\u064a\u064b\u0627: \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/b><\/p>\n

\u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0627\u0644\u0645\u0642\u062f\u0651\u0645 \u0647\u0648 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0644\u0643 \u0642\u0628\u0644 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0623\u0648 \u0627\u0644\u0645\u0646\u062a\u062c \u0641\u064a \u0645\u0642\u0627\u0628\u0644 \u0647\u0630\u0627 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0648\u0642\u062f \u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631. \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f \u0627\u0644\u062a\u064a \u062a\u062e\u0635 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629\u060c \u0648\u0645\u0627 \u0632\u0627\u062f \u0639\u0644\u0649 \u0630\u0644\u0643 \u064a\u062a\u0645 \u0625\u062f\u0631\u0627\u062c\u0647 \u0643\u062e\u0635\u0645 \u0645\u062a\u062f\u0627\u0648\u0644 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a<\/a>. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u0629 \u0630\u0644\u0643:<\/span><\/p>\n

\u0642\u064a\u0627\u0645 \u0634\u0631\u0643\u0629 \u0628\u062a\u0623\u062c\u064a\u0631 \u0645\u0642\u0631\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0644\u0634\u0631\u0643\u0629 \u0623\u062e\u0631\u0649 \u0644\u0645\u062f\u0629 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0645\u0642\u0627\u0628\u0644 300000 \u0631\u064a\u0627\u0644 \u0645\u0639 \u0627\u0633\u062a\u0644\u0627\u0645 \u0643\u0627\u0645\u0644 \u0627\u0644\u0645\u0628\u0644\u063a \u0645\u0642\u062f\u0645\u064b\u0627. \u064a\u0643\u0648\u0646 \u062d\u064a\u0646\u0626\u0630\u064d \u0627\u0644\u0642\u064a\u062f \u0643\u0645\u0627 \u064a\u0623\u062a\u064a:<\/span><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
100000<\/span><\/td>\n100000<\/span><\/td>\n\u0645\u0646 \u062d\u0640 \/ (\u0625\u064a\u0631\u0627\u062f \u0625\u064a\u062c\u0627\u0631 \u0645\u0642\u062f\u0645)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0625\u064a\u062c\u0627\u0631)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u062b\u0645 \u064a\u062a\u0645 \u062a\u0631\u062d\u064a\u0644 \u0627\u0644\u0642\u064a\u062f \u0625\u0644\u0649 \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630.<\/span><\/p>\n

 <\/p>\n

\u062b\u0627\u0644\u062b\u064b\u0627: \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/b><\/p>\n

\u064a\u0645\u0643\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0623\u0646\u0647\u0627 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0645\u0639 \u0630\u0644\u0643 \u0644\u0645 \u064a\u062a\u0645 \u0642\u064a\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0644\u0627 \u0633\u062f\u0627\u062f \u0642\u064a\u0645\u062a\u0647\u0627. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u0629 \u0630\u0644\u0643:<\/span><\/p>\n

\u0642\u064a\u0645\u0629 \u0623\u062c\u0648\u0631 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u0625\u062d\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a 250000 \u0631\u064a\u0627\u0644\u060c \u0648\u0643\u0627\u0646 \u0631\u0635\u064a\u062f \u0627\u0644\u0623\u062c\u0648\u0631 \u0641\u064a \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0643\u0631\u0627\u062c\u0639\u0629 \u0647\u0648 210000 \u0631\u064a\u0627\u0644\u060c \u064a\u0643\u0648\u0646 \u062d\u064a\u0646\u0626\u0630\u064d \u0627\u0644\u0642\u064a\u062f \u0643\u0645\u0627 \u064a\u0623\u062a\u064a:<\/span><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
40000<\/span><\/td>\n40000<\/span><\/td>\n\u0645\u0646 \u062d\u0640 \/ (\u0627\u0644\u0623\u062c\u0648\u0631)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u062b\u0645 \u064a\u062a\u0645 \u062a\u0631\u062d\u064a\u0644 \u0627\u0644\u0642\u064a\u062f \u0625\u0644\u0649 \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630.<\/span><\/p>\n

 <\/p>\n

\u0631\u0627\u0628\u0639\u064b\u0627: \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/b><\/p>\n

\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0647\u064a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0639 \u0623\u0646\u0647\u0627 \u062a\u062e\u0635 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0633\u0646\u0629 \u0644\u0627\u062d\u0642\u0629\u060c \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u064a\u064f\u062d\u062f\u062f \u0645\u0627 \u064a\u062e\u0635 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u0642\u0637\u060c \u0648\u0627\u0644\u0632\u0627\u0626\u062f \u0639\u0644\u0649 \u0630\u0644\u0643 \u064a\u0638\u0647\u0631 \u0643\u0623\u0635\u0644 \u0645\u062a\u062f\u0627\u0648\u0644 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u0629 \u0630\u0644\u0643:<\/span><\/p>\n

\u062f\u0641\u0639\u062a \u0625\u062d\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0634\u064a\u0643\u064b\u0627 \u0628\u0642\u064a\u0645\u0629 200000 \u0631\u064a\u0627\u0644 \u0625\u064a\u062c\u0627\u0631 \u0633\u0646\u062a\u064a\u0646\u060c \u064a\u0643\u0648\u0646 \u062d\u064a\u0646\u0626\u0630\u064d \u0627\u0644\u0642\u064a\u062f \u0643\u0645\u0627 \u064a\u0623\u062a\u064a:<\/span><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
100000<\/span><\/td>\n100000<\/span><\/td>\n\u0645\u0646 \u062d\u0640 \/ (\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0625\u064a\u062c\u0627\u0631 \u0645\u062f\u0641\u0648\u0639 \u0645\u0642\u062f\u0645\u064b\u0627)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u062b\u0645 \u064a\u062a\u0645 \u062a\u0631\u062d\u064a\u0644 \u0627\u0644\u0642\u064a\u062f \u0625\u0644\u0649 \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630.<\/span><\/p>\n

 <\/p>\n

5- \u0642\u064a\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644 Closing Entry<\/b><\/h3>\n

\u0645\u0639 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u062a\u062e\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0623\u062d\u062f \u0623\u0647\u0645 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0642\u064a\u0648\u062f\u060c \u0648\u0647\u064a \u0625\u0642\u0641\u0627\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u0633\u0645\u064a\u0629 -\u0648\u0647\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a<\/a>– \u062d\u062a\u0649 \u064a\u062a\u0645\u0643\u0646 \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644<\/a> \u0648\u0645\u0639\u0631\u0641\u0629 \u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0633\u0648\u0627\u0621\u064b \u0628\u0627\u0644\u0631\u0628\u062d \u0623\u0645 \u0628\u0627\u0644\u062e\u0633\u0627\u0631\u0629.<\/span><\/p>\n

\u0627\u0642\u0631\u0623 \u0623\u0643\u062b\u0631 \u0639\u0646 \u0645\u0627 \u0647\u064a \u0642\u064a\u0648\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0648\u0623\u0647\u062f\u0627\u0641\u0647\u0627 \u0648\u0643\u064a\u0641\u064a\u0629 \u0639\u0645\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0639 \u0623\u0645\u062b\u0644\u0629<\/span><\/a><\/p>\n

<\/div>\n

\u0648\u062a\u0643\u0648\u0646 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0630\u0644\u0643 \u0642\u064a\u0648\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0643\u0645\u0627 \u064a\u0644\u064a:<\/span><\/p>\n

 <\/p>\n

\u0623\u0648\u0644\u064b\u0627: \u0642\u064a\u062f \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a<\/b><\/p>\n

\u0639\u0644\u0649 \u0627\u0644\u0639\u0643\u0633 \u0645\u0646 \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0641\u064a \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u064a\u062a\u0645 \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0643\u062d\u0633\u0627\u0628 \u062f\u0627\u0626\u0646\u060c \u0648\u0639\u0644\u0649 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0622\u062e\u0631 \u0645\u0646 \u0627\u0644\u0642\u064a\u062f \u064a\u0643\u0648\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631\u060c \u0648\u0630\u0644\u0643 \u0643\u0645\u0627 \u064a\u0623\u062a\u064a:<\/span><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
\u00d7\u00d7\u00d7<\/span><\/td>\n\u00d7\u00d7\u00d7<\/span><\/td>\n\u0645\u0646 \u062d\u0640 \/ (\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0627\u0644\u0645\u0635\u0631\u0648\u0641)<\/span><\/p>\n

(\u0625\u0642\u0640\u0641\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u0644 \u0627\u0644\u0645\u0635\u0640\u0640\u0640\u0640\u0640\u0640\u0631\u0648\u0641)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u062b\u0627\u0646\u064a\u064b\u0627: \u0642\u064a\u062f \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/b><\/p>\n

\u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0645\u0639 \u0642\u064a\u062f \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a\u060c \u062a\u0639\u0627\u0645\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0628\u0639\u0643\u0633 \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0641\u064a \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0641\u064a \u0642\u064a\u062f \u0627\u0644\u0625\u0642\u0641\u0627\u0644 \u0645\u062f\u064a\u0646\u0629 \u0648\u0639\u0644\u0649 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0622\u062e\u0631 \u064a\u0643\u0648\u0646 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0643\u0630\u0644\u0643\u060c \u0648\u0630\u0644\u0643 \u0643\u0645\u0627 \u064a\u0623\u062a\u064a:<\/span><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
\u00d7\u00d7\u00d7<\/span><\/td>\n\u00d7\u00d7\u00d7<\/span><\/td>\n\u0645\u0646 \u062d\u0640 \/ (\u0627\u0644\u0625\u064a\u0631\u0627\u062f)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631)<\/span><\/p>\n

(\u0625\u0642\u0640\u0641\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0627\u0644 \u0627\u0644\u0625\u064a\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0631\u0627\u062f)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n

6- \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a Opening Entry<\/b><\/h3>\n

\u0648\u064a\u0637\u0644\u0642 \u0639\u0644\u064a\u0647 \u0643\u0630\u0644\u0643 \u0642\u064a\u062f \u0627\u0644\u062a\u0623\u0633\u064a\u0633\u060c \u0648\u0647\u0648 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0630\u064a \u062a\u0628\u062f\u0623 \u0628\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0636\u0645\u0646\u064b\u0627 \u0633\u0648\u0627\u0621\u064b \u0623\u0643\u0627\u0646\u062a \u062d\u062f\u064a\u062b\u0629 \u0627\u0644\u0646\u0634\u0623\u0629 \u0623\u0645 \u062a\u0646\u062a\u0642\u0644 \u0645\u0646 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0623\u062e\u0631\u0649. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0646\u062d\u0646 \u0623\u0645\u0627\u0645 \u062d\u0627\u0644\u062a\u064a\u0646 \u0625\u062d\u062f\u0627\u0647\u0645\u0627 \u0642\u064a\u062f \u0627\u0641\u062a\u062a\u0627\u062d\u064a \u0644\u0634\u0631\u0643\u0629 \u062d\u062f\u064a\u062b\u0629 \u0627\u0644\u0646\u0634\u0623\u0629\u060c \u0648\u0627\u0644\u0623\u062e\u0631\u0649 \u0642\u064a\u062f \u0627\u0641\u062a\u062a\u0627\u062d\u064a \u0644\u0634\u0631\u0643\u0629 \u062a\u0646\u062a\u0642\u0644 \u0645\u0646 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629 \u0633\u0627\u0628\u0642\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u062d\u0642\u0629.<\/span><\/p>\n

\u0641\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062d\u062f\u064a\u062b\u0629 \u0627\u0644\u062a\u0627\u0633\u064a\u0633 \u0648\u0644\u0645 \u062a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637 \u0633\u0627\u0628\u0642\u064b\u0627\u060c \u0641\u0644\u0646 \u062a\u0643\u0648\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0623\u064a \u0628\u064a\u0627\u0646\u0627\u062a \u0633\u0627\u0628\u0642\u0629 \u064a\u0645\u0643\u0646 \u062a\u0636\u0645\u064a\u0646\u0647\u0627 \u0641\u064a \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a. \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u062a\u062a\u0645 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a \u0643\u0627\u0644\u0622\u062a\u064a:<\/span><\/p>\n\n\n\n\n
\u0627\u0644\u0645\u062f\u064a\u0646<\/span><\/td>\n\u0627\u0644\u062f\u0627\u0626\u0646<\/span><\/td>\n\u0627\u0644\u0628\u064a\u0627\u0646<\/span><\/td>\n<\/tr>\n
\u00d7\u00d7\u00d7<\/span><\/td>\n\u00d7\u00d7\u00d7<\/span><\/td>\n\u0645\u0646 \u062d\u0640 \/ (\u0627\u0644\u0623\u0635\u0648\u0644)<\/span><\/p>\n

\u0625\u0644\u0649 \u062d\u0640 \/ (\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0648\u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a \u0644\u0634\u0631\u0643\u0629 \u062a\u0646\u062a\u0642\u0644 \u0645\u0646 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629 \u0633\u0627\u0628\u0642\u0629 \u0625\u0644\u0649 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0644\u0627\u062d\u0642\u0629\u060c \u0641\u062a\u062a\u0645 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0642\u064a\u062f \u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a \u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0638\u0627\u0647\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/a> \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u0628\u0631 \u0628\u062f\u0648\u0631\u0647\u0627 \u0639\u0646 \u0631\u0635\u064a\u062f \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0628\u0639\u062f \u0627\u062a\u062e\u0627\u0630 \u0643\u0627\u0641\u0629 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0625\u0642\u0641\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/span><\/p>\n

 <\/p>\n

7- \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0639\u0643\u0633\u064a Contra Entry<\/b><\/h3>\n

\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0639\u0643\u0633\u064a<\/a> \u0647\u0648 \u0623\u062d\u062f \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0642\u064a\u0648\u062f \u0630\u0627\u062a \u0627\u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u0644\u0627 \u064a\u062a\u0645 \u0627\u0644\u0644\u062c\u0648\u0621 \u0625\u0644\u064a\u0647 \u0625\u0644\u0649 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u062e\u0627\u0635\u0629\u060c \u0648\u0647\u064a \u0639\u0646\u062f \u062d\u062f\u0648\u062b \u062e\u0637\u0623 \u0641\u064a \u0627\u0644\u062a\u0628\u062f\u064a\u0644 \u0628\u064a\u0646 \u062d\u0633\u0627\u0628\u064a \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0648\u0644\u0643\u064a \u064a\u062a\u0645 \u062a\u0635\u062d\u064a\u062d \u0647\u0630\u0627 \u0627\u0644\u062e\u0637\u0623 \u0648\u062a\u0633\u0643\u064a\u0646 \u0643\u0644 \u062d\u0633\u0627\u0628 \u0641\u064a \u0645\u0648\u0636\u0639\u0647 \u0627\u0644\u0635\u062d\u064a\u062d \u0645\u0646 \u062d\u064a\u062b \u0643\u0648\u0646\u0647 \u0645\u062f\u064a\u0646\u064b\u0627 \u0623\u0645 \u062f\u0627\u0626\u0646\u064b\u0627 \u064a\u0644\u062c\u0623 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0625\u0644\u0649 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0639\u0643\u0633\u064a.<\/span><\/p>\n

\u0627\u0642\u0631\u0623 \u0627\u064a\u0636\u0627: \u0642\u064a\u0648\u062f \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0643\u064a\u0641\u064a\u0629 \u0639\u0645\u0644\u0647\u0627<\/a><\/p>\n

 <\/p>\n

\"\u0627\u0634\u062a\u0631\u0643<\/p>\n

 <\/p>\n

\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0623\u062f\u0627\u0621 \u0645\u0647\u0627\u0645\u0647\u0627<\/b><\/h2>\n

\u062a\u064f\u0634\u0643\u0644 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0623\u0647\u0645\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0641\u064a \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0648\u0623\u062f\u0627\u0621 \u0645\u0647\u0627\u0645\u0647\u0627 \u0628\u0643\u0641\u0627\u0621\u0629\u060c \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0623\u0628\u0631\u0632 \u0627\u0644\u0646\u0642\u0627\u0637 \u0627\u0644\u062a\u064a \u062a\u0648\u0636\u062d \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:-\u00a0<\/span><\/p>\n

\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u062c\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0646\u0638\u0645\u0629<\/b><\/h3>\n

\u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0623\u062e\u0631\u0649 \u0639\u0644\u0649 \u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0648\u062a\u0646\u0638\u064a\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0646\u0639\u0643\u0633 \u0628\u0627\u0644\u0625\u064a\u062c\u0627\u0628 \u0639\u0644\u0649 \u0633\u0644\u0627\u0633\u0629 \u0648\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u062a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u063a\u064a\u0631\u0647\u0627\u060c \u0648\u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u064a\u0636\u064b\u0627 \u0639\u0644\u0649 \u0641\u0647\u0645 \u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062e\u0635\u0648\u0645 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0646\u0634\u0623\u0629.<\/span><\/p>\n

\u0631\u0642\u0627\u0628\u0629 \u0648\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a<\/b><\/h3>\n

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 <\/p>\n

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 <\/p>\n

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