{"id":2887,"date":"2024-10-19T10:24:03","date_gmt":"2024-10-19T10:24:03","guid":{"rendered":"https:\/\/www.daftra.com\/blog\/?p=2887"},"modified":"2026-04-21T15:37:49","modified_gmt":"2026-04-21T15:37:49","slug":"%d8%a7%d9%86%d9%88%d8%a7%d8%b9-%d8%a7%d9%84%d9%85%d8%b5%d8%b1%d9%88%d9%81%d8%a7%d8%aa-%d9%81%d9%8a-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa","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%86%d9%88%d8%a7%d8%b9-%d8%a7%d9%84%d9%85%d8%b5%d8%b1%d9%88%d9%81%d8%a7%d8%aa-%d9%81%d9%8a-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa\/","title":{"rendered":"\u0634\u0631\u062d \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u064a\u0639\u062a\u0628\u0631 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\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0646\u062a\u062c \u0623\u0648 \u062e\u062f\u0645\u0629.<\/b><span style=\"font-weight: 400;\"> \u0648\u0645\u0646 \u0647\u0646\u0627 \u0646\u062f\u0631\u0643 \u0623\u0647\u0645\u064a\u0629 \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0626\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u0648\u0644\u0623\u0646\u0646\u0627 \u0646\u062d\u0627\u0648\u0644 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0641\u064a <a href=\"https:\/\/www.daftra.com\/hub\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9\">\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/a>\u060c 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\u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0648\u0631\u0642\u064a\u0629<\/span><\/a><span style=\"font-weight: 400;\"> \u0623\u0648 \u0628\u0627\u0644\u0634\u064a\u0643\u0627\u062a \u0623\u0648 \u0628\u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629. \u0648\u062a\u0646\u0642\u0633\u0645 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0625\u0644\u0649 \u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u0648\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u064a\u0646\u0642\u0633\u0645 \u0643\u0644 \u0646\u0648\u0639 \u0628\u062f\u0648\u0631\u0647 \u0625\u0644\u0649 \u0623\u0646\u0648\u0627\u0639 \u0641\u0631\u0639\u064a\u0629 \u0639\u062f\u0629 \u0644\u0627 \u064a\u0634\u062a\u0631\u0637 \u0623\u0646 \u062a\u062a\u0648\u0627\u0641\u0631 \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0643\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a\u060c \u0648\u0625\u0646\u0645\u0627 \u062a\u062e\u062a\u0644\u0641 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0646\u0648\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0637\u0628\u064a\u0639\u0629 \u0646\u0634\u0627\u0637\u0647\u0627.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u0623\u0648\u0644\u064b\u0627: \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 (Capital Expenditure (CapEx<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 (CapEx) \u0647\u064a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0625\u0646\u0641\u0627\u0642\u0647\u0627 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0646\u0641\u0639\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0645\u062f\u0649 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0648\u0627\u062d\u062f\u0629\u060c \u0645\u062b\u0644 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u062a\u0648\u0633\u064a\u0639\u0647\u0627 \u0648\u0632\u064a\u0627\u062f\u0629 \u0637\u0627\u0642\u0627\u062a\u0647\u0627 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629. \u0648\u0647\u064a \u0645\u062e\u062a\u0644\u0641\u0629 \u0639\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0634\u062a\u0631\u0637 \u0645\u0639\u0647\u0627 \u062a\u062d\u0642\u064a\u0642 \u0645\u0646\u0641\u0639\u0629 \u0641\u0648\u0631\u064a\u0629 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062f\u0648\u0631\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u062d\u062f\u0629\u064d. <\/span><\/p>\n<p><b>\u0648\u0645\u0646 \u0628\u064a\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629 \u0645\u0627 \u064a\u0623\u062a\u064a:<\/b><\/p>\n<h3><b>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u062d\u0633\u064a\u0646:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0648\u0647\u064a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u0645\u0639\u062f\u0651\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0644\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0648\u0643\u0630\u0644\u0643 \u0627\u0631\u062a\u0641\u0627\u0639 \u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u062a\u062e\u0641\u064a\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0648\u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0645\u0627\u0643\u064a\u0646\u0629 \u0623\u0648 \u0627\u0644\u0645\u0639\u062f\u0651\u0629 \u0628\u063a\u064a\u0631\u0647\u0627.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u0636\u0627\u0641\u0629:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0648\u062a\u0639\u0646\u064a \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u062c\u062f\u064a\u062f \u0641\u064a <\/span><a href=\"https:\/\/www.daftra.com\/hub\/%D8%B1%D8%A3%D8%B3-%D8%A7%D9%84%D9%85%D8%A7%D9%84\"><span style=\"font-weight: 400;\">\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<\/span><\/a><span style=\"font-weight: 400;\">\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u063a\u0644\u0629 \u0648\u0627\u0644\u062a\u0648\u0633\u0639 \u0641\u064a \u0634\u0631\u0627\u0621 <\/span><a href=\"https:\/\/www.daftra.com\/hub\/%D8%A7%D9%84%D8%A7%D8%B5%D9%88%D9%84-%D8%A7%D9%84%D8%AB%D8%A7%D8%A8%D8%AA%D8%A9\"><span style=\"font-weight: 400;\">\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u062d\u0644\u0627\u0644:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0648\u0647\u064a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u0641\u0642 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0623\u0635\u0644 \u0628\u062c\u0632\u0621 \u0622\u062e\u0631 \u0643\u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0625\u0637\u0627\u0631\u0627\u062a \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u062b\u0627\u0646\u064a\u064b\u0627: \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 Revenue expenses<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0647\u064a \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0630\u0627\u062a \u062e\u0635\u0627\u0626\u0635 \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u0627\u0644\u063a\u0631\u0636 \u0645\u0646\u0647\u0627 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062e\u062f\u0645\u0627\u062a \u0641\u0648\u0631\u064a\u0629 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062f\u0648\u0631\u0629\u064d \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u062d\u062f\u0629\u064d\u060c \u0645\u0639 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641 \u0648\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u062b\u0644 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u0628\u064a\u0639 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629. \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u0645\u062a\u0646\u0648\u0639\u0629 \u0644\u0643\u062b\u0631\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0647\u0645 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0623\u0648 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0646\u0634\u0627\u0637 \u0627\u0644\u0634\u0631\u0643\u0629.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0645\u0646 \u0633\u0637\u0648\u0631 \u0646\u0633\u062a\u0639\u0631\u0636 \u0623\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629\u060c \u0645\u0639 \u0636\u0631\u0648\u0631\u0629 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0644\u0627 \u062a\u0642\u062a\u0636\u064a \u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0623\u0646 \u062a\u0648\u062c\u062f \u062c\u0645\u064a\u0639\u064b\u0627 \u0641\u064a \u0643\u0644 \u0645\u0646\u0634\u0623\u0629 \u0623\u0648 \u062a\u0643\u0648\u0646 \u0628\u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0646\u0641\u0633\u0647\u061b \u062d\u064a\u062b \u064a\u0639\u062a\u0645\u062f \u0630\u0644\u0643 \u0639\u0644\u0649 \u0637\u0628\u064a\u0639\u0629 \u0646\u0634\u0627\u0637 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648\u0644\u064b\u0627\u060c \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0647\u0645 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u062b\u0627\u0646\u064a\u064b\u0627.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 Purchase Expenses<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u062a\u062a\u0639\u0644\u0642 \u0628\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u0627\u0621 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062b\u0627\u0646\u0648\u064a\u0629 \u0642\u062f \u064a\u062a\u0645 \u062a\u062d\u0645\u064a\u0644\u0647\u0627 \u0639\u0644\u0649 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0623\u0648 \u0644\u0627 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0645\u0627 \u064a\u062a\u0645 \u0645\u0646 \u0627\u062a\u0641\u0627\u0642 \u0628\u064a\u0646 \u0627\u0644\u0628\u0627\u0626\u0639 \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u060c \u0641\u0645\u062b\u0644\u064b\u0627 \u0625\u0630\u0627 \u062a\u0645 \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0639\u0644\u0649 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0645\u062d\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u064a \u0641\u0644\u0646 \u062a\u062a\u062d\u0645\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0646\u0642\u0644 \u0648\u063a\u064a\u0631\u0647\u0627\u060c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646\u0647 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0627\u062a\u0641\u0627\u0642 \u0647\u0648 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0645\u062d\u0644 \u0627\u0644\u0628\u0627\u0626\u0639 \u0641\u0633\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0643 \u062d\u064a\u0646\u0626\u0630\u064d \u062a\u062d\u0645\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0623\u062e\u0631\u0649 \u0644\u0646\u0642\u0644 \u0627\u0644\u0628\u0636\u0627\u0639\u0629. \u0648\u0645\u0646 \u0628\u064a\u0646 \u0645\u062b\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621 \u0645\u0627 \u064a\u0623\u062a\u064a:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0634\u062d\u0646 \u0648\u0646\u0642\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.daftra.com\/glossaries\/%D8%AA%D8%B9%D8%B1%D9%8A%D9%81-%D8%A7%D9%84%D8%B1%D8%B3%D9%88%D9%85-%D8%A7%D9%84%D8%AC%D9%85%D8%B1%D9%83%D9%8A%D8%A9\">\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629<\/a> \u0639\u0644\u0649 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0627\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0639\u0645\u0648\u0644\u0629 \u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0634\u0631\u0627\u0621.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u062e\u0631\u0649.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><b>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0628\u064a\u0639 Selling Expenses<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0643\u0645\u0627 \u0647\u0648 \u0627\u0644\u062d\u0627\u0644 \u0644\u062f\u0649 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a\u060c \u0642\u062f \u062a\u062a\u062d\u0645\u0644 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u062a\u064a \u062a\u062c\u0631\u064a\u0647\u0627 \u0645\u0639 \u0639\u0645\u0644\u0627\u0626\u0643\u060c \u062a\u0633\u0645\u0649 <a href=\"https:\/\/www.daftra.com\/glossaries\/%D8%AA%D8%B9%D8%B1%D9%8A%D9%81-%D8%A7%D9%84%D9%85%D8%B5%D8%B1%D9%88%D9%81%D8%A7%D8%AA-%D8%A7%D9%84%D8%A8%D9%8A%D8%B9%D9%8A%D8%A9\">\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0628\u064a\u0639\u064a\u0629<\/a>. \u0648\u062a\u062e\u0636\u0639 \u0628\u0639\u0636 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0643\u0630\u0644\u0643 \u0644\u0644\u0627\u062a\u0641\u0627\u0642 \u0628\u064a\u0646 \u0627\u0644\u0628\u0627\u0626\u0639 \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a. \u0648\u0645\u0646 \u0628\u064a\u0646 \u0645\u0635\u0631\u0648\u0641\u0627\u062a <a href=\"https:\/\/www.daftra.com\/hub\/%D8%A7%D8%AF%D8%A7%D8%B1%D8%A9-%D8%A7%D9%84%D9%85%D8%A8%D9%8A%D8%B9%D8%A7%D8%AA\" target=\"_blank\" rel=\"noopener\">\u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a:<\/a><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0634\u062d\u0646 \u0648\u0646\u0642\u0644 \u0648\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0628\u0636\u0627\u0639\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062f\u0639\u0627\u064a\u0629 \u0648\u0627\u0644\u0625\u0639\u0644\u0627\u0646.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0643\u0644\u0627\u0621 \u0648\u0631\u062c\u0627\u0644 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0639\u0628\u0626\u0629 \u0648\u0627\u0644\u062a\u063a\u0644\u064a\u0641.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629.<\/span><\/li>\n<\/ul>\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627: <a href=\"https:\/\/www.daftra.com\/hub\/%D8%AD%D8%B3%D8%A7%D8%A8-%D8%B9%D9%85%D9%88%D9%84%D8%A9-%D8%A7%D9%84%D9%85%D8%A8%D9%8A%D8%B9%D8%A7%D8%AA\">\u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0639\u0645\u0648\u0644\u0629 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0639\u0646\u0627\u0635\u0631\u0647\u0627<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3><b>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629 Operating Expenses<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0647\u0649 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0625\u0646\u0641\u0627\u0642\u0647\u0627 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u0647\u0627. \u0648\u062a\u062a\u0636\u0645\u0646 \u0623\u062c\u0648\u0631 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u062f\u0627\u062e\u0644 \u062e\u0637\u0648\u0637 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0644\u064a\u0633 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646. \u0648\u0643\u0630\u0644\u0643 \u0643\u0627\u0641\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u062f\u0627\u062e\u0644 \u0645\u0643\u0627\u0646 \u0627\u0644\u062a\u0635\u0646\u064a\u0639. \u0648\u0645\u0646 \u0628\u064a\u0646 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0643\u0630\u0644\u0643 \u0645\u0627 \u064a\u0623\u062a\u064a:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0635\u064a\u0627\u0646\u0629 s\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0644\u0632\u0645\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0642\u0637\u0639 \u0627\u0644\u063a\u064a\u0627\u0631.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0645\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u0645\u0648\u0627\u062f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0623\u062c\u0648\u0631 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0624\u0642\u062a\u0629.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><b>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0639\u0645\u0648\u0645\u064a\u0629 General and Administrative Expense<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0633\u0645\u064a\u062a \u0628\u0630\u0644\u0643 \u0644\u0623\u0646\u0647 \u0644\u0627 \u064a\u062a\u0645 \u0625\u0646\u0641\u0627\u0642\u0647\u0627 \u062e\u0635\u064a\u0635\u064b\u0627 \u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0639\u064a\u0646\u0629 \u0623\u0648 \u0642\u0633\u0645 \u0645\u0639\u064a\u0646 \u0623\u0648 \u0641\u062a\u0631\u0629 \u0645\u062d\u062f\u062f\u0629 \u0636\u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0645\u0646 \u0628\u064a\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0627\u0644\u0633\u0641\u0631 \u0648\u0627\u0644\u062a\u0646\u0642\u0644\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u062a\u0631\u0627\u062e\u064a\u0635 \u0627\u0644\u0639\u0645\u0644.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0648\u0642\u0648\u062f \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u0622\u0644\u0627\u062a.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0633\u062a\u0644\u0632\u0645\u0627\u062a \u0627\u0644\u0645\u0643\u062a\u0628\u064a\u0629.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><b>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0645\u0648\u064a\u0644\u064a\u0629 Financial Expenses<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0647\u064a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0639\u0646\u062f\u0645\u0627 \u0644\u0627 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0647\u0648 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0647\u0648 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0641\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629 \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629. \u0648\u0645\u0646 \u0628\u064a\u0646 \u0623\u0628\u0631\u0632 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u062f\u0631\u062c \u062a\u062d\u062a \u0628\u0646\u062f \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0645\u0627 \u064a\u0623\u062a\u064a:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0642\u0631\u0648\u0636.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062f\u064a\u0646\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0639\u0645\u0648\u0644\u0629 \u0623\u0639\u0644\u0649 \u0631\u0635\u064a\u062f \u0645\u062f\u064a\u0646.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0639\u0648\u0627\u0626\u062f \u0627\u0644\u062a\u0623\u062e\u064a\u0631 \u0641\u064a \u0633\u062f\u0627\u062f \u0627\u0644\u0642\u0631\u0648\u0636.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627: <\/strong><a href=\"https:\/\/www.daftra.com\/hub\/%D8%A3%D9%81%D8%B6%D9%84-%D8%A8%D8%B1%D9%86%D8%A7%D9%85%D8%AC-%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D9%84%D9%84%D8%B4%D8%B1%D9%83%D8%A7%D8%AA-%D8%A7%D9%84%D8%B5%D8%BA%D9%8A%D8%B1%D8%A9\"><strong>\u0623\u0641\u0636\u0644 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629<\/strong><\/a><\/p>\n<h2><b>\u062b\u0627\u0644\u062b\u064b\u0627: \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629 Deferred Revenue Expenses<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0645\u0639 \u0623\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u062a\u062a\u0633\u0645 \u0628\u0623\u0646\u0647\u0627 \u062f\u0648\u0631\u064a\u0629 \u0641\u0625\u0646 \u0647\u0646\u0627\u0643 \u0646\u0648\u0639\u064b\u0627 \u0622\u062e\u0631 \u0648\u0647\u0648 <\/span><b>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629<\/b><span style=\"font-weight: 400;\">\u060c \u0648\u0647\u064a \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u062f\u0641\u0639\u0647\u0627 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062e\u062f\u0645\u0627\u062a \u064a\u062a\u0645 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 \u062f\u0648\u0631\u0629 \u0645\u0627\u0644\u064a\u0629. \u0639\u0644\u0649 \u0647\u064a\u0626\u0629 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0646\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u0648\u062d\u062c\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u0648\u062a\u062a\u0633\u0645 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u0628\u0628\u0639\u0636 \u0627\u0644\u062e\u0635\u0627\u0626\u0635\u060c \u0645\u0646\u0647\u0627:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0627\u0644\u063a\u0631\u0636 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0647\u0627 \u0647\u0648 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062e\u062f\u0645\u0627\u062a \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0644\u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 \u0641\u062a\u0631\u0629 \u0645\u0627\u0644\u064a\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u062a\u0639\u062a\u0628\u0631 \u062d\u062c\u0645\u0647\u0627 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0627\u064a\u0631\u0627\u062f\u064a\u0629 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u062a\u062a\u0639\u0644\u0642 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0639 \u062d\u062c\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 \u0641\u062a\u0631\u0629 \u0645\u0627\u0644\u064a\u0629.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><b>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0623\u0633\u064a\u0633:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0647\u064a \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u064a\u0646\u0641\u0642\u0647\u0627 \u0635\u0627\u062d\u0628 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0623\u062b\u0646\u0627\u0621 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0623\u0633\u064a\u0633. \u062a\u0639\u0627\u0645\u0644 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0645\u0639\u0627\u0645\u0644\u0629 \u062e\u0627\u0635\u0629\u060c \u0648\u0630\u0644\u0643 \u0628\u0639\u062f \u0638\u0647\u0648\u0631 \u0645\u0639\u064a\u0627\u0631 38 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0648\u0645\u0639\u064a\u0627\u0631 23 \u0627\u0644\u0645\u0635\u0631\u064a\u060c \u062d\u064a\u062b \u0627\u0639\u062a\u0628\u0631\u062a \u0645\u0646 \u0630\u0644\u0643 \u0627\u0644\u062d\u064a\u0646 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u062e\u0635 \u0627\u0644\u0641\u062a\u0631\u0629. \u0648\u0642\u0628\u0644 \u0630\u0644\u0643 \u0643\u0627\u0646\u062a \u062a\u064f\u062f\u0631\u062c \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0625\u0645\u0627 \u062a\u062d\u062a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u064a\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0623\u0648 \u062a\u062d\u062a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0648\u064a\u0646\u062f\u0631\u062c \u062a\u062d\u062a \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0623\u0633\u064a\u0633 \u0643\u0644\u064c \u0645\u0646 \u0648\u0633\u0627\u0626\u0644 \u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"> <strong>\u0648\u0628\u064a\u0627\u0646 \u0630\u0644\u0643 \u0641\u064a\u0645\u0627 \u064a\u0623\u062a\u064a:<\/strong><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0646\u0634\u0631 \u0627\u0644\u0639\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629: \u0648\u0647\u064a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u0646\u0641\u0642\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u0639\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 <\/span><a href=\"https:\/\/www.daftra.com\/hub\/%D8%AA%D8%B1%D9%88%D9%8A%D8%AC-%D8%A7%D9%84%D9%85%D9%86%D8%AA%D8%AC%D8%A7%D8%AA\"><span style=\"font-weight: 400;\">\u0648\u0627\u0644\u062a\u0631\u0648\u064a\u062c <\/span><\/a><span style=\"font-weight: 400;\">\u0644\u0647\u0627\u060c \u0648\u062a\u0643\u0648\u0646 \u062d\u062c\u0645 \u0647\u0630\u0647 \u0627\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0643\u0628\u064a\u0631\u064b\u0627 \u0628\u062d\u064a\u062b \u062a\u0633\u062a\u0641\u064a\u062f \u0645\u0646\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 \u062f\u0648\u0631\u0629 \u0645\u0627\u0644\u064a\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631: \u0648\u064a\u0642\u0635\u062f \u0628\u0647\u0627 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0648\u062a\u0631\u062c\u0645\u0629 \u0645\u0627 \u064a\u062a\u0645 \u0627\u0644\u062a\u0648\u0635\u0644 \u0625\u0644\u064a\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0625\u0644\u0649 \u062e\u0637\u0629 \u0625\u0646\u062a\u0627\u062c \u062c\u062f\u064a\u062f\u0629 \u0648\u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u062a\u0623\u062c\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u0641\u062a\u0631\u0627\u062a \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0625\u0630\u0627 \u062a\u0648\u0627\u0641\u0631\u062a \u0627\u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0622\u062a\u064a\u0629:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0627\u0644\u0633\u0644\u0639\u0629 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u062d\u062f\u062f\u0629 \u0628\u0634\u0643\u0644 \u0648\u0627\u0636\u062d \u0648\u064a\u0645\u0643\u0646 \u0641\u0635\u0644 \u0645\u0635\u0631\u0648\u0641\u0627\u062a\u0647\u0627 \u0639\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0628\u0633\u0647\u0648\u0644\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0648\u062c\u0648\u062f \u0625\u062b\u0628\u0627\u062a \u0639\u0645\u0644\u064a \u062d\u0648\u0644 \u0627\u0644\u062c\u062f\u0648\u0649 \u0627\u0644\u0641\u0646\u064a\u0629 \u0644\u0644\u0633\u0644\u0639\u0629 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0637\u0648\u064a\u0631\u0647\u0627.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u062a\u0648\u0627\u0641\u0631\u0647\u0627 \u0644\u062f\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0625\u0646\u062a\u0627\u062c \u0648\u062a\u0633\u0648\u064a\u0642 \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0633\u0644\u0639\u0629 \u0627\u0644\u0645\u0637\u0648\u0631\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0645\u0624\u0634\u0631\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u062d\u0648\u0644 \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0633\u0644\u0639\u0629.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0623\u0646 \u062a\u0648\u062c\u062f \u0645\u0648\u0627\u0631\u062f \u0643\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629 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src=\"https:\/\/www.daftra.com\/blog\/wp-content\/uploads\/2022\/05\/\u0627\u0634\u062a\u0631\u0643-\u0641\u064a-\u0628\u0631\u0646\u0627\u0645\u062c-\u0627\u0644\u062d\u0627\u0633\u0627\u0628\u0627\u062a-\u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.webp\" alt=\"\u0627\u0634\u062a\u0631\u0643 \u0641\u064a \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062d\u0627\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\" width=\"1280\" height=\"258\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h2><b>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629\u061f<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0645\u0646 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u062f\u0648\u0631 \u0641\u064a \u0623\u0630\u0647\u0627\u0646 \u0643\u062b\u064a\u0631 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href=\"https:\/\/www.daftra.com\/glossaries\/%D8%AA%D8%B9%D8%B1%D9%8A%D9%81-%D8%A7%D9%84%D9%85%D8%B5%D8%B1%D9%88%D9%81%D8%A7%D8%AA-%D8%BA%D9%8A%D8%B1-%D8%A7%D9%84%D9%86%D9%82%D8%AF%D9%8A%D8%A9\">\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/a>\u060c \u062d\u064a\u062b \u062a\u0642\u0644\u0644 \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0648\u0644\u0643\u0646 \u0644\u064a\u0633 \u0646\u062a\u064a\u062c\u0629\u064b \u0644\u062a\u062f\u0641\u0642\u064d \u0646\u0642\u062f\u064a\u064d.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0639\u0631\u0636\u064a\u0629\u061f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u064a\u0637\u0644\u0642 \u0639\u0644\u064a\u0647\u0627 \u0643\u0630\u0644\u0643 <a 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\u0646\u0642\u062f\u064a\u0629 \u062e\u0627\u0631\u062c\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0647\u062f\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u0646\u062a\u062c [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":2888,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[20],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.10 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0645\u0627 \u0647\u064a \u0627\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0641\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/title>\n<meta name=\"description\" content=\"\u062a\u062a\u0639\u062f\u062f \u0623\u0646\u0648\u0627\u0639 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