{"id":11503,"date":"2025-01-20T10:41:41","date_gmt":"2025-01-20T08:41:41","guid":{"rendered":"https:\/\/e-invoice.io\/?p=11503"},"modified":"2025-01-20T10:48:23","modified_gmt":"2025-01-20T08:48:23","slug":"%d8%a7%d9%84%d8%a3%d8%b5%d9%88%d9%84-%d8%a7%d9%84%d9%85%d8%aa%d8%af%d8%a7%d9%88%d9%84%d8%a9-%d9%85%d9%81%d9%87%d9%88%d9%85%d9%87%d8%a7-%d9%88%d8%a3%d9%87%d9%85%d9%8a%d8%aa%d9%87%d8%a7-%d9%88%d8%a3","status":"publish","type":"post","link":"https:\/\/e-invoice.io\/en\/%d8%a7%d9%84%d8%a3%d8%b5%d9%88%d9%84-%d8%a7%d9%84%d9%85%d8%aa%d8%af%d8%a7%d9%88%d9%84%d8%a9-%d9%85%d9%81%d9%87%d9%88%d9%85%d9%87%d8%a7-%d9%88%d8%a3%d9%87%d9%85%d9%8a%d8%aa%d9%87%d8%a7-%d9%88%d8%a3\/","title":{"rendered":"\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629: \u0645\u0641\u0647\u0648\u0645\u0647\u0627 \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0648\u0623\u0642\u0633\u0627\u0645\u0647\u0627"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11503\" class=\"elementor elementor-11503\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-41c5b08 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"41c5b08\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-18d35d5\" data-id=\"18d35d5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85959a3 elementor-widget elementor-widget-text-editor\" data-id=\"85959a3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Current Assets) \u0645\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u062d\u064a\u062b \u062a\u0644\u0639\u0628 \u062f\u0648\u0631\u064b\u0627 \u062d\u064a\u0648\u064a\u064b\u0627 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0623\u064a \u0634\u0631\u0643\u0629 \u0623\u0648 \u0645\u0624\u0633\u0633\u0629. \u064a\u064f\u0637\u0644\u0642 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644 &#8220;\u0645\u062a\u062f\u0627\u0648\u0644\u0629&#8221; \u0644\u0623\u0646\u0647\u0627 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0623\u0648 \u062a\u064f\u062d\u0648\u0651\u064e\u0644 \u0625\u0644\u0649 \u0646\u0642\u062f \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0642\u0635\u064a\u0631\u0629\u060c \u0639\u0627\u062f\u0629\u064b \u062e\u0644\u0627\u0644 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0648 \u062f\u0648\u0631\u0629 \u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/p><p>\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u0634\u0627\u0645\u0644\u060c \u0633\u0646\u0646\u0627\u0642\u0634 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u060c \u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u0643\u064a\u0641\u064a\u0629 \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0628\u0641\u0639\u0627\u0644\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0633\u064a\u0648\u0644\u0629. \u0643\u0645\u0627 \u0633\u0646\u062a\u0637\u0631\u0642 \u0625\u0644\u0649 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0644\u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u0633\u0646\u0633\u062a\u0639\u0631\u0636 \u0628\u0639\u0636 \u0627\u0644\u0646\u0635\u0627\u0626\u062d \u0648\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u062a\u062d\u0642\u064a\u0642 \u0623\u0642\u0635\u0649 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ec0843 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ec0843\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ccaf3ca\" data-id=\"ccaf3ca\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70b8a1e elementor-widget elementor-widget-heading\" data-id=\"70b8a1e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0645\u0627 \u0647\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u061f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dc2e2dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc2e2dc\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43ec87d\" data-id=\"43ec87d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e5cfd62 elementor-widget elementor-widget-text-editor\" data-id=\"e5cfd62\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0647\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u064a\u0645\u0643\u0646 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u0646\u0642\u062f \u0628\u0633\u0647\u0648\u0644\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0642\u0635\u064a\u0631\u0629\u060c \u0648\u0639\u0627\u062f\u0629 \u0645\u0627 \u062a\u0643\u0648\u0646 \u0647\u0630\u0647 \u0627\u0644\u0641\u062a\u0631\u0629 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u062f\u0648\u0631\u0629 \u062a\u0634\u063a\u064a\u0644\u064a\u0629. \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0645\u062b\u0644 \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u062f\u0641\u0639 \u0627\u0644\u0623\u062c\u0648\u0631\u060c \u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u062f\u064a\u0648\u0646 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644.<\/p><p>\u062a\u0634\u0645\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0643\u0644\u0651\u064b\u0627 \u0645\u0646 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629\u060c \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629\u060c \u0627\u0644\u0645\u062e\u0632\u0648\u0646\u060c \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644\u060c \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u064b\u0627. \u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644 \u062c\u0632\u0621\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u064f\u0638\u0647\u0631 \u0645\u062f\u0649 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0644\u062c\u0648\u0621 \u0625\u0644\u0649 \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0646\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d1304b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d1304b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f37dea3\" data-id=\"f37dea3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef977e8 elementor-widget elementor-widget-heading\" data-id=\"ef977e8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a05b93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a05b93\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6323934\" data-id=\"6323934\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88f0298 elementor-widget elementor-widget-text-editor\" data-id=\"88f0298\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0644\u0639\u0628 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u062f\u0648\u0631\u064b\u0627 \u0631\u0626\u064a\u0633\u064a\u064b\u0627 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u0644\u0647\u0627 \u062a\u0623\u062b\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a. \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0639\u0636 \u0623\u0647\u0645 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631\u0647\u0627 \u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644:<\/p><h4><strong>1. \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/strong><\/h4><p>\u062a\u0639\u062f \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0645\u0646 \u0623\u0647\u0645 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0623\u064a \u0634\u0631\u0643\u0629. \u0641\u0643\u0644 \u0634\u0631\u0643\u0629 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u062f\u0641\u0642 \u0646\u0642\u062f\u064a \u0645\u0633\u062a\u0645\u0631 \u0644\u062f\u0641\u0639 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631\u060c \u062a\u0633\u062f\u064a\u062f \u0627\u0644\u062f\u064a\u0648\u0646 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0648\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649. \u0643\u0644\u0645\u0627 \u0632\u0627\u062f\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u062e\u0635\u0648\u0645 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u060c \u0632\u0627\u062f\u062a \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062a\u063a\u0637\u064a\u0629 \u0646\u0641\u0642\u0627\u062a\u0647\u0627 \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u0623\u0648 \u0628\u064a\u0639 \u0623\u0635\u0648\u0644\u0647\u0627 \u0627\u0644\u062b\u0627\u0628\u062a\u0629.<\/p><h4><strong>2. \u062f\u0639\u0645 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><\/h4><p>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u062a\u0645\u0646\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0641\u0627\u062c\u0626\u0629. \u0625\u0630\u0627 \u0648\u0627\u062c\u0647\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0646\u062e\u0641\u0627\u0636\u064b\u0627 \u063a\u064a\u0631 \u0645\u062a\u0648\u0642\u0639 \u0641\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a\u060c \u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0623\u0635\u0648\u0644\u0647\u0627 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u062d\u062a\u0649 \u062a\u0639\u0648\u062f \u0625\u0644\u0649 \u0648\u0636\u0639\u0647\u0627 \u0627\u0644\u0637\u0628\u064a\u0639\u064a. \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643 \u0623\u0635\u0648\u0644\u064b\u0627 \u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0643\u0627\u0641\u064a\u0629 \u062a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u0645\u0631\u0648\u0646\u0629 \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0637\u0644\u0628 \u0641\u064a \u0627\u0644\u0633\u0648\u0642.<\/p><h4><strong>3. \u062a\u0633\u0647\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629<\/strong><\/h4><p>\u062a\u0644\u0639\u0628 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u062f\u0648\u0631\u064b\u0627 \u0631\u0626\u064a\u0633\u064a\u064b\u0627 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0644\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u062e\u0632\u0648\u0646 \u0643\u0627\u0641\u064d\u060c \u0641\u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0635\u0639\u0648\u0628\u0627\u062a \u0641\u064a \u062a\u0644\u0628\u064a\u0629 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0645\u0645\u0627 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0641\u0642\u062f\u0627\u0646 \u062b\u0642\u062a\u0647\u0645 \u0648\u062a\u0623\u062b\u064a\u0631 \u0633\u0644\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a. \u0648\u0628\u0627\u0644\u0645\u062b\u0644\u060c \u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0644\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0633\u064a\u0648\u0644\u0629 \u0643\u0627\u0641\u064a\u0629 \u0644\u062f\u0641\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646\u060c \u0641\u0642\u062f \u062a\u062a\u0648\u0642\u0641 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0645\u0645\u0627 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0634\u0631\u0643\u0629.<\/p><h4><strong>4. \u062a\u0639\u0632\u064a\u0632 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0633\u0639<\/strong><\/h4><p>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643 \u0646\u0633\u0628\u0629 \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u062a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0645\u0634\u0627\u0631\u064a\u0639 \u062c\u062f\u064a\u062f\u0629 \u0648\u0627\u0644\u062a\u0648\u0633\u0639 \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u0642\u0631\u0648\u0636. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0625\u0630\u0627 \u0623\u0631\u0627\u062f\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u062a\u062d \u0641\u0631\u0639 \u062c\u062f\u064a\u062f \u0623\u0648 \u062a\u0637\u0648\u064a\u0631 \u0645\u0646\u062a\u062c \u062c\u062f\u064a\u062f\u060c \u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 \u062e\u0627\u0631\u062c\u064a \u0645\u0643\u0644\u0641.<\/p><h4><strong>5. \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a<\/strong><\/h4><p>\u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u062e\u0635\u0648\u0645 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u0641\u0625\u0646 \u0630\u0644\u0643 \u064a\u064f\u0639\u062a\u0628\u0631 \u0625\u0634\u0627\u0631\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u064f\u0642\u0631\u0636\u064a\u0646. \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643 \u0633\u064a\u0648\u0644\u0629 \u0642\u0648\u064a\u0629 \u062a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0642\u0631\u0648\u0636 \u0628\u0634\u0631\u0648\u0637 \u0645\u064a\u0633\u0631\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f\u0647\u0627 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0646\u0645\u0648 \u0623\u0643\u062b\u0631 \u0637\u0645\u0648\u062d\u064b\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9c81fa7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c81fa7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ba0027\" data-id=\"2ba0027\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2091910 elementor-widget elementor-widget-heading\" data-id=\"2091910\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26819b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26819b1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2b34e05\" data-id=\"2b34e05\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f23038d elementor-widget elementor-widget-text-editor\" data-id=\"f23038d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0623\u064a \u0634\u0631\u0643\u0629\u060c \u062d\u064a\u062b \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0628\u0633\u0644\u0627\u0633\u0629. \u0648\u062a\u0646\u0642\u0633\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0625\u0644\u0649 \u0639\u062f\u0629 \u0623\u0646\u0648\u0627\u0639 \u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0633\u0646\u062a\u0646\u0627\u0648\u0644 \u0643\u0644 \u0646\u0648\u0639 \u0645\u0646\u0647\u0627 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u0634\u0627\u0645\u0644 \u0645\u0639 \u062a\u0642\u062f\u064a\u0645 \u0623\u0645\u062b\u0644\u0629 \u0639\u0645\u0644\u064a\u0629 \u0648\u062a\u0648\u0636\u064a\u062d \u0623\u0647\u0645 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d97a913 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d97a913\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0d87ae4\" data-id=\"0d87ae4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99a12e7 elementor-widget elementor-widget-heading\" data-id=\"99a12e7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. \u0627\u0644\u0646\u0642\u062f \u0648\u0645\u0627 \u0641\u064a \u062d\u0643\u0645\u0647 (Cash and Cash Equivalents)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc9ec71 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc9ec71\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-47eef4c\" data-id=\"47eef4c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd75659 elementor-widget elementor-widget-text-editor\" data-id=\"fd75659\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>\u0645\u0627 \u0647\u0648 \u0627\u0644\u0646\u0642\u062f \u0648\u0645\u0627 \u0641\u064a \u062d\u0643\u0645\u0647\u061f<\/strong><\/h4><p>\u064a\u064f\u0639\u062f \u0627\u0644\u0646\u0642\u062f \u0623\u0643\u062b\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0633\u064a\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0641\u0648\u0631\u064b\u0627 \u0644\u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u064a\u0634\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u0623\u0635\u0644:<\/p><ul><li><p><strong>\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u062e\u0632\u0627\u0626\u0646 \u0627\u0644\u0634\u0631\u0643\u0629<\/strong>:<\/p><ul><li>\u0648\u0647\u064a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u062f\u0627\u062e\u0644 \u0645\u0642\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0641\u064a \u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629.<\/li><li>\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0641\u0648\u0631\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0637\u0627\u0631\u0626\u0629.<\/li><\/ul><\/li><li><p><strong>\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0648\u062f\u0639\u0629 \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629<\/strong>:<\/p><ul><li>\u062a\u0634\u0645\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062c\u0627\u0631\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0645\u062b\u0644 \u062f\u0641\u0639 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0633\u062f\u0627\u062f \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631.<\/li><li>\u062a\u064f\u0639\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0648\u0633\u064a\u0644\u0629 \u0623\u0643\u062b\u0631 \u0623\u0645\u0627\u0646\u064b\u0627 \u0644\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u0648\u062c\u0648\u062f \u0641\u064a \u062e\u0632\u0627\u0626\u0646 \u0627\u0644\u0634\u0631\u0643\u0629.<\/li><\/ul><\/li><li><p><strong>\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0648\u064a\u0644 \u0625\u0644\u0649 \u0646\u0642\u062f \u0628\u0633\u0631\u0639\u0629<\/strong>:<\/p><ul><li>\u0645\u062b\u0644 <strong>\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0625\u064a\u062f\u0627\u0639<\/strong> \u0627\u0644\u062a\u064a \u062a\u0635\u062f\u0631\u0647\u0627 \u0627\u0644\u0628\u0646\u0648\u0643 \u0628\u0641\u062a\u0631\u0627\u062a \u0627\u0633\u062a\u062d\u0642\u0627\u0642 \u0642\u0635\u064a\u0631\u0629 \u0648\u062a\u0645\u0646\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0648\u0627\u0626\u062f \u062b\u0627\u0628\u062a\u0629.<\/li><li><strong>\u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644<\/strong>\u060c \u0648\u0647\u064a \u0623\u062f\u0648\u0627\u062a \u062f\u064a\u0646 \u062a\u0636\u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0642\u064a\u0645\u062a\u0647\u0627 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0642\u0635\u064a\u0631\u0629.<\/li><\/ul><\/li><\/ul><h4><strong>\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0642\u062f \u0648\u0645\u0627 \u0641\u064a \u062d\u0643\u0645\u0647 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629<\/strong><\/h4><ul><li>\u064a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u062a\u0634\u063a\u064a\u0644 \u0623\u064a \u0634\u0631\u0643\u0629\u060c \u062d\u064a\u062b \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u062f\u0641\u0639 \u0627\u0644\u0623\u062c\u0648\u0631\u060c \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0648\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u064a\u0648\u0645\u064a\u0629.<\/li><li>\u064a\u0648\u0641\u0631 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0623\u064a \u0646\u0641\u0642\u0627\u062a \u0637\u0627\u0631\u0626\u0629 \u0623\u0648 \u063a\u064a\u0631 \u0645\u062a\u0648\u0642\u0639\u0629.<\/li><li>\u0643\u0644\u0645\u0627 \u0632\u0627\u062f\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f \u0644\u062f\u0649 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0632\u0627\u062f\u062a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u062a\u062d\u0645\u0644 \u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u0623\u0648 \u0628\u064a\u0639 \u0623\u0635\u0648\u0644 \u0623\u062e\u0631\u0649.<\/li><\/ul><h4><strong>\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0646\u0642\u062f<\/strong><\/h4><ul><li><strong>\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0645\u0628\u0627\u0644\u063a \u0632\u0627\u0626\u062f\u0629<\/strong> \u062f\u0648\u0646 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0636\u064a\u0627\u0639 \u0641\u0631\u0635 \u0644\u062a\u062d\u0642\u064a\u0642 \u0639\u0648\u0627\u0626\u062f \u0645\u0627\u0644\u064a\u0629 \u0625\u0636\u0627\u0641\u064a\u0629.<\/li><li><strong>\u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0633\u064a\u0648\u0644\u0629<\/strong> \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0645\u0648\u0642\u0641 \u062d\u0631\u062c\u060c \u062d\u064a\u062b \u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0635\u0639\u0648\u0628\u0627\u062a \u0641\u064a \u0633\u062f\u0627\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/li><li><strong>\u0627\u0644\u0633\u0631\u0642\u0627\u062a \u0623\u0648 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633\u0627\u062a<\/strong> \u0641\u064a \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0646\u0638\u0627\u0645 \u0631\u0642\u0627\u0628\u064a \u0635\u0627\u0631\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u0645\u0648\u062c\u0648\u062f \u0641\u064a \u062e\u0632\u0627\u0626\u0646 \u0627\u0644\u0634\u0631\u0643\u0629.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a0fcfe5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a0fcfe5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-884075a\" data-id=\"884075a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88af848 elementor-widget elementor-widget-heading\" data-id=\"88af848\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 (Accounts Receivable)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c02d981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c02d981\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7af4de6\" data-id=\"7af4de6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-91ea4b2 elementor-widget elementor-widget-text-editor\" data-id=\"91ea4b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>\u0645\u0627 \u0647\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629\u061f<\/strong><\/h4><p>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u062a\u0645\u062b\u0644 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062f\u064a\u0646 \u0628\u0647\u0627 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0639\u0645\u0644\u0627\u0621) \u0644\u0644\u0634\u0631\u0643\u0629 \u0646\u062a\u064a\u062c\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0633\u0644\u0639 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0628\u0627\u0644\u062f\u064a\u0646.<\/p><p><strong>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:<\/strong><\/p><ul><li>\u0625\u0630\u0627 \u0628\u0627\u0639\u062a \u0634\u0631\u0643\u0629 \u0623\u062c\u0647\u0632\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0642\u064a\u0645\u0629 100,000 \u062f\u0648\u0644\u0627\u0631 \u0644\u0623\u062d\u062f \u0639\u0645\u0644\u0627\u0626\u0647\u0627\u060c \u0648\u0633\u0645\u062d\u062a \u0644\u0647 \u0628\u0627\u0644\u062f\u0641\u0639 \u062e\u0644\u0627\u0644 60 \u064a\u0648\u0645\u064b\u0627\u060c \u0641\u0625\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u064a\u064f\u0633\u062c\u0644 \u0636\u0645\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0644\u062d\u064a\u0646 \u0627\u0633\u062a\u0644\u0627\u0645\u0647.<\/li><\/ul><h4><strong>\u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0645\u0647\u0645\u0629\u061f<\/strong><\/h4><ul><li>\u062a\u0645\u062b\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 <strong>\u0645\u0635\u062f\u0631\u064b\u0627 \u0647\u0627\u0645\u064b\u0627 \u0644\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629<\/strong>\u060c \u062d\u064a\u062b \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u062d\u0635\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u062f\u064a\u0648\u0646 \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627.<\/li><li>\u062a\u064f\u0645\u0643\u0651\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 <strong>\u0632\u064a\u0627\u062f\u0629 \u0645\u0628\u064a\u0639\u0627\u062a\u0647\u0627<\/strong> \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u062f\u0641\u0639 \u0644\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062c\u0630\u0628 \u0639\u0645\u0644\u0627\u0621 \u062c\u062f\u062f \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<\/li><li>\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0643\u0623\u062d\u062f <strong>\u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong> \u0627\u0644\u062a\u064a \u062a\u0642\u064a\u0633 \u0643\u0641\u0627\u0621\u0629 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.<\/li><\/ul><h4><strong>\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629<\/strong><\/h4><ul><li><strong>\u0627\u0644\u062a\u0623\u062e\u0631 \u0641\u064a \u0627\u0644\u062f\u0641\u0639<\/strong> \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0646\u0642\u0635 \u0627\u0644\u0633\u064a\u0648\u0644\u0629\u060c \u0645\u0645\u0627 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><li><strong>\u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0648\u0645\u0629<\/strong>\u060c \u062d\u064a\u062b \u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0645\u0644\u0627\u0621 \u063a\u064a\u0631 \u0642\u0627\u062f\u0631\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0633\u062f\u0627\u062f \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062e\u0633\u0627\u0626\u0631 \u0645\u0627\u0644\u064a\u0629.<\/li><li><strong>\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u062d\u0635\u064a\u0644<\/strong>\u060c \u062d\u064a\u062b \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062a\u0648\u0638\u064a\u0641 \u0641\u0631\u0642 \u0645\u0627\u0644\u064a\u0629 \u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0648\u0625\u0631\u0633\u0627\u0644 \u062a\u0630\u0643\u064a\u0631\u0627\u062a \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0645\u062a\u0623\u062e\u0631\u064a\u0646.<\/li><\/ul><h4><strong>\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u062a\u062d\u0633\u064a\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629<\/strong><\/h4><ul><li>\u062a\u0642\u062f\u064a\u0645 <strong>\u062d\u0648\u0627\u0641\u0632<\/strong> \u0645\u062b\u0644 \u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0644\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u064a\u0633\u062f\u062f\u0648\u0646 \u0645\u0628\u0643\u0631\u064b\u0627.<\/li><li>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 <strong>\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/strong> \u0644\u062a\u0633\u0647\u064a\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0641\u0648\u062a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629.<\/li><li>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 <strong>\u0627\u0644\u0645\u0644\u0627\u0621\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0639\u0645\u0644\u0627\u0621<\/strong> \u0642\u0628\u0644 \u0645\u0646\u062d\u0647\u0645 \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u062f\u0641\u0639.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c0a5da5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0a5da5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aa7b8bf\" data-id=\"aa7b8bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bc083f0 elementor-widget elementor-widget-heading\" data-id=\"bc083f0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. \u0627\u0644\u0645\u062e\u0632\u0648\u0646 (Inventory)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0810544 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0810544\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e083df\" data-id=\"4e083df\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6362370 elementor-widget elementor-widget-text-editor\" data-id=\"6362370\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>\u0645\u0627 \u0647\u0648 \u0627\u0644\u0645\u062e\u0632\u0648\u0646\u061f<\/strong><\/h4><p><a href=\"https:\/\/e-invoice.io\/en\/%d9%86%d9%85%d9%88%d8%b0%d8%ac-%d8%ac%d8%b1%d8%af-%d8%a7%d9%84%d9%85%d8%ae%d8%b2%d9%88%d9%86-%d8%af%d9%84%d9%8a%d9%84%d9%83-%d8%a7%d9%84%d8%b4%d8%a7%d9%85%d9%84\/\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/a> \u0647\u0648 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0647\u062f\u0641 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0628\u064a\u0639\u0647\u0627 \u0644\u0644\u0639\u0645\u0644\u0627\u0621. \u064a\u0646\u0642\u0633\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0625\u0644\u0649:<\/p><ul><li><strong>\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/strong>: \u0648\u0647\u064a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a.<\/li><li><strong>\u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0642\u064a\u062f \u0627\u0644\u062a\u0635\u0646\u064a\u0639<\/strong>: \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u0643\u062a\u0645\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0635\u0646\u064a\u0639\u0647\u0627 \u0628\u0639\u062f.<\/li><li><strong>\u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629<\/strong>: \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0628\u064a\u0639.<\/li><\/ul><h4><strong>\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0644\u0644\u0634\u0631\u0643\u0629<\/strong><\/h4><ul><li>\u064a\u0636\u0645\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0644\u0628\u064a\u0629 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0628\u0633\u0631\u0639\u0629.<\/li><li>\u064a\u064f\u0639\u062f \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0623\u062d\u062f \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062a\u062c\u0631\u0628\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u062d\u064a\u062b \u0623\u0646 \u0646\u0642\u0635 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0641\u0642\u062f\u0627\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/li><li>\u064a\u0648\u0641\u0631 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0645\u064a\u0632\u0629 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u062d\u064a\u062b \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u0637\u0644\u0628 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0648\u0627\u0633\u0645 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u0645\u062b\u0644 \u0627\u0644\u0623\u0639\u064a\u0627\u062f \u0648\u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629.<\/li><\/ul><h4><strong>\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/strong><\/h4><ul><li><strong>\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0643\u0645\u064a\u0627\u062a \u0632\u0627\u0626\u062f\u0629<\/strong> \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0643\u0627\u0644\u064a\u0641 \u062a\u062e\u0632\u064a\u0646 \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u0645\u0645\u0627 \u0642\u062f \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/li><li><strong>\u0646\u0642\u0635 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/strong> \u0642\u062f \u064a\u062a\u0633\u0628\u0628 \u0641\u064a \u062a\u0623\u062e\u064a\u0631 \u062a\u0633\u0644\u064a\u0645 \u0627\u0644\u0637\u0644\u0628\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0641\u0642\u062f\u0627\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/li><li><strong>\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0644\u0641 \u0648\u0627\u0644\u062a\u0642\u0627\u062f\u0645<\/strong>\u060c \u062d\u064a\u062b \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0645\u0644\u0627\u0628\u0633 \u062a\u062a\u0623\u062b\u0631 \u0628\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0648\u0642 \u0648\u0627\u0644\u0645\u0648\u0627\u0633\u0645.<\/li><\/ul><h4><strong>\u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/strong><\/h4><ul><li>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 <strong>\u0646\u0638\u0627\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 Just-in-Time (JIT)<\/strong> \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0641\u0627\u0626\u0636 \u0648\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641.<\/li><li>\u0625\u062c\u0631\u0627\u0621 <strong>\u062c\u0631\u062f \u062f\u0648\u0631\u064a<\/strong> \u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0641\u0627\u0626\u0636 \u0623\u0648 \u0646\u0642\u0635.<\/li><li>\u062a\u062d\u0644\u064a\u0644 <strong>\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0633\u0648\u0642<\/strong> \u0644\u0636\u0628\u0637 \u0627\u0644\u0643\u0645\u064a\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0628\u062f\u0642\u0629.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-876b329 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"876b329\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1370a5e\" data-id=\"1370a5e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9d9335b elementor-widget elementor-widget-heading\" data-id=\"9d9335b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u064b\u0627 (Prepaid Expenses)\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-99c38d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99c38d4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d98272f\" data-id=\"d98272f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77e5666 elementor-widget elementor-widget-text-editor\" data-id=\"77e5666\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u064b\u0627\u061f<\/strong><\/h4><p>\u0647\u064a \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0642\u062f\u0645\u064b\u0627 \u0645\u0642\u0627\u0628\u0644 \u062e\u062f\u0645\u0627\u062a \u0623\u0648 \u0645\u0646\u062a\u062c\u0627\u062a \u0633\u062a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627 \u0644\u0627\u062d\u0642\u064b\u0627\u060c \u0645\u062b\u0644:<\/p><ul><li><strong>\u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u064b\u0627<\/strong><\/li><li><strong>\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a<\/strong><\/li><li><strong>\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629<\/strong><\/li><\/ul><h4><strong>\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u064b\u0627<\/strong><\/h4><ul><li>\u062a\u064f\u0633\u0627\u0639\u062f \u0641\u064a <strong>\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0641\u062a\u0631\u0627\u062a \u0632\u0645\u0646\u064a\u0629 \u0623\u0637\u0648\u0644<\/strong>\u060c \u0645\u0645\u0627 \u064a\u062d\u0633\u0646 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a.<\/li><li><strong>\u062a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0641\u0648\u0631\u064a\u0629<\/strong>\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644\u0647\u0627 \u0643\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-87e9d2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"87e9d2d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6dea673\" data-id=\"6dea673\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1023f62 elementor-widget elementor-widget-heading\" data-id=\"1023f62\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5. \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644 (Marketable Securities)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-befe638 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"befe638\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c350d0\" data-id=\"2c350d0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-35e86db elementor-widget elementor-widget-text-editor\" data-id=\"35e86db\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>\u0645\u0627 \u0647\u064a \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644\u061f<\/strong><\/h4><p>\u0647\u064a \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u064a\u0645\u0643\u0646 \u0628\u064a\u0639\u0647\u0627 \u0628\u0633\u0647\u0648\u0644\u0629 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0646\u0642\u062f \u0645\u062b\u0644:<\/p><ul><li><strong>\u0627\u0644\u0623\u0633\u0647\u0645 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644<\/strong><\/li><li><strong>\u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><\/li><\/ul><h4><strong>\u0623\u0647\u0645\u064a\u062a\u0647\u0627<\/strong><\/h4><ul><li>\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0643\u0627\u062d\u062a\u064a\u0627\u0637\u064a \u0646\u0642\u062f\u064a \u0644\u0644\u0637\u0648\u0627\u0631\u0626.<\/li><li>\u062a\u064f\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0639\u0648\u0627\u0626\u062f \u0625\u0636\u0627\u0641\u064a\u0629 \u062f\u0648\u0646 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/li><\/ul><h4><strong>\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a<\/strong><\/h4><ul><li>\u062a\u0623\u062b\u0631 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0628\u0627\u0644\u062a\u0642\u0644\u0628\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/li><li>\u0645\u062e\u0627\u0637\u0631 \u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0628\u0633\u0628\u0628 \u062a\u063a\u064a\u0631\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0641\u0627\u0626\u062f\u0629.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fc30baf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc30baf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-df0a200\" data-id=\"df0a200\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6eaf16b elementor-widget elementor-widget-heading\" data-id=\"6eaf16b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u062d\u0648\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b2d5c13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2d5c13\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-672d381\" data-id=\"672d381\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27fc829 elementor-widget elementor-widget-text-editor\" data-id=\"27fc829\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645\u060c \u0633\u0646\u0646\u0627\u0642\u0634 \u0628\u0639\u0636 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0627\u0644\u062a\u064a \u0644\u0645 \u064a\u062a\u0645 \u0627\u0644\u062a\u0637\u0631\u0642 \u0625\u0644\u064a\u0647\u0627 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0644\u060c \u0648\u0630\u0644\u0643 \u0644\u062a\u0648\u0636\u064a\u062d \u0628\u0639\u0636 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0648\u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p><h4><strong>1. \u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u061f<\/strong><\/h4><ul><li><strong>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong>: \u0647\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u0646\u0642\u062f \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u062e\u0644\u0627\u0644 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0648 \u0623\u0642\u0644\u060c \u0645\u062b\u0644 \u0627\u0644\u0646\u0642\u062f\u060c \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629\u060c \u0648\u0627\u0644\u0645\u062e\u0632\u0648\u0646.<\/li><li><strong>\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 (\u0627\u0644\u062b\u0627\u0628\u062a\u0629)<\/strong>: \u0647\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0641\u062a\u0631\u0629 \u0637\u0648\u064a\u0644\u0629 \u0648\u0644\u0627 \u064a\u062a\u0645 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0625\u0644\u0649 \u0646\u0642\u062f \u0628\u0633\u0647\u0648\u0644\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a\u060c \u0627\u0644\u0645\u0639\u062f\u0627\u062a\u060c \u0628\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u062e\u062a\u0631\u0627\u0639\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644.<\/li><\/ul><h4><strong>2. \u0643\u064a\u0641 \u064a\u062a\u0645 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f<\/strong><\/h4><p>\u062a\u064f\u0633\u062c\u0651\u064e\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0639\u0627\u0631\u0641 \u0639\u0644\u064a\u0647\u0627\u060c \u0648\u064a\u062a\u0645 \u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a:<\/p><ul><li><strong>\u0627\u0644\u0646\u0642\u062f \u0648\u0645\u0627 \u0641\u064a \u062d\u0643\u0645\u0647<\/strong>: \u064a\u064f\u0633\u062c\u0651\u064e\u0644 \u0628\u0642\u064a\u0645\u062a\u0647 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629.<\/li><li><strong>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629<\/strong>: \u062a\u064f\u0633\u062c\u0651\u064e\u0644 \u0628\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0623\u0635\u0644\u064a\u0629\u060c \u0648\u0644\u0643\u0646 \u064a\u062a\u0645 \u062e\u0635\u0645 \u0645\u062e\u0635\u0635 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0648\u0645\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0647\u0646\u0627\u0643 \u0634\u0643 \u0641\u064a \u062a\u062d\u0635\u064a\u0644 \u0628\u0639\u0636 \u0627\u0644\u0645\u0628\u0627\u0644\u063a.<\/li><li><strong>\u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/strong>: \u064a\u064f\u0633\u062c\u0651\u064e\u0644 \u0648\u0641\u0642\u064b\u0627 \u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629\u060c \u0645\u062b\u0644 <strong>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629<\/strong> \u0623\u0648 <strong>\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u062a\u0643\u0644\u0641\u0629<\/strong> \u0623\u0648 <strong>\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0648\u0627\u0631\u062f \u0623\u0648\u0644\u064b\u0627 \u0635\u0627\u062f\u0631 \u0623\u0648\u0644\u064b\u0627 (FIFO)<\/strong> \u0623\u0648 <strong>\u0627\u0644\u0648\u0627\u0631\u062f \u0623\u062e\u064a\u0631\u064b\u0627 \u0635\u0627\u062f\u0631 \u0623\u0648\u0644\u064b\u0627 (LIFO)<\/strong>.<\/li><li><strong>\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644<\/strong>: \u062a\u064f\u0633\u062c\u0651\u064e\u0644 \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/li><\/ul><h4><strong>3. \u0645\u0627 \u0647\u064a \u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u062e\u0635\u0648\u0645 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u061f \u0648\u0644\u0645\u0627\u0630\u0627 \u0647\u064a \u0645\u0647\u0645\u0629\u061f<\/strong><\/h4><p>\u062a\u064f\u0639\u0631\u0641 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u0627\u0633\u0645 <strong>\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062c\u0627\u0631\u064a\u0629 (Current Ratio)<\/strong> \u0648\u064a\u062a\u0645 \u062d\u0633\u0627\u0628\u0647\u0627 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p><p><span class=\"katex-display\"><span class=\"katex\"><span class=\"katex-mathml\">\u0627\u0644\u0646\u0633\u0628\u0629\u00a0\u0627\u0644\u062c\u0627\u0631\u064a\u0629=\u0627\u0644\u0623\u0635\u0648\u0644\u00a0\u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\/\u0627\u0644\u062e\u0635\u0648\u0645\u00a0\u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/span><\/span><\/span><\/p><ul><li>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0646\u0633\u0628\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 1\u060c \u0641\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0645\u062a\u0644\u0643 \u0623\u0635\u0648\u0644\u064b\u0627 \u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644.<\/li><li>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0646\u0633\u0628\u0629 \u0623\u0642\u0644 \u0645\u0646 1\u060c \u0641\u0642\u062f \u064a\u0634\u064a\u0631 \u0630\u0644\u0643 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0645\u0634\u0627\u0643\u0644 \u0641\u064a \u0627\u0644\u0633\u064a\u0648\u0644\u0629.<\/li><\/ul><p>\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u062a\u0635\u0641\u064a\u0629 \u0623\u0635\u0648\u0644\u0647\u0627 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0646\u0629.<\/p><h4><strong>4. \u0643\u064a\u0641 \u062a\u0624\u062b\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629\u061f<\/strong><\/h4><ul><li>\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u064a\u0646\u0638\u0631\u0648\u0646 \u0625\u0644\u0649 \u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0644\u0645\u0639\u0631\u0641\u0629 \u0645\u062f\u0649 \u0642\u062f\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 <strong>\u0625\u062f\u0627\u0631\u0629 \u0633\u064a\u0648\u0644\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645\u062a\u0644\u0643 \u0633\u064a\u0648\u0644\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u064a\u0643\u0648\u0646 \u0644\u062f\u064a\u0647\u0627 <strong>\u0642\u062f\u0631\u0629 \u0623\u0643\u0628\u0631 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0633\u0639 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/strong> \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636.<\/li><li>\u0627\u0646\u062e\u0641\u0627\u0636 \u0646\u0633\u0628\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0642\u062f \u064a\u0643\u0648\u0646 \u0645\u0624\u0634\u0631\u064b\u0627 \u0639\u0644\u0649 <strong>\u0645\u0634\u0627\u0643\u0644 \u0645\u0627\u0644\u064a\u0629 \u0645\u062d\u062a\u0645\u0644\u0629<\/strong>\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0623\u0643\u062b\u0631 \u062d\u0630\u0631\u064b\u0627 \u0639\u0646\u062f \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a\u0647\u0627.<\/li><\/ul><h4><strong>5. \u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u062a\u062d\u0633\u064a\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d\u061f<\/strong><\/h4><p>\u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0642\u0635\u0649 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u060c \u064a\u0645\u0643\u0646 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><ul><li><strong>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0646\u0642\u062f \u0628\u0643\u0641\u0627\u0621\u0629<\/strong> \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0641\u0627\u0626\u0636 \u0641\u064a \u0623\u062f\u0648\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0630\u0627\u062a \u0639\u0627\u0626\u062f \u062c\u064a\u062f.<\/li><li><strong>\u062a\u062d\u0633\u064a\u0646 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u062d\u0635\u064a\u0644<\/strong> \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u062d\u062f\u062f \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0648\u0645\u0629.<\/li><li><strong>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0628\u0630\u0643\u0627\u0621<\/strong> \u0639\u0628\u0631 \u062a\u0642\u0646\u064a\u0627\u062a \u0645\u062b\u0644 \u0646\u0638\u0627\u0645 <strong>Just-in-Time (JIT)<\/strong> \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/li><li><strong>\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u062f\u0645\u064b\u0627<\/strong> \u0628\u0642\u062f\u0631 \u0627\u0644\u0625\u0645\u0643\u0627\u0646 \u062d\u062a\u0649 \u0644\u0627 \u064a\u062a\u0645 \u062a\u062c\u0645\u064a\u062f \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0641\u064a \u0646\u0641\u0642\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u062f\u0648\u0646 \u0641\u0627\u0626\u062f\u0629 \u0641\u0648\u0631\u064a\u0629.<\/li><\/ul><h4><strong>6. \u0647\u0644 \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0636\u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u061f<\/strong><\/h4><ul><li>\u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c <strong>\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 (Intangible Assets)<\/strong> \u0645\u062b\u0644 \u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0628\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u062e\u062a\u0631\u0627\u0639 <strong>\u0644\u0627 \u062a\u064f\u0639\u062a\u0628\u0631 \u0623\u0635\u0648\u0644\u064b\u0627 \u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/strong> \u0644\u0623\u0646\u0647\u0627 \u0644\u064a\u0633\u062a \u0633\u0647\u0644\u0629 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0625\u0644\u0649 \u0646\u0642\u062f \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0642\u0635\u064a\u0631\u0629.<\/li><li>\u0644\u0643\u0646 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0645\u062a\u0644\u0643 \u062d\u0642\u0648\u0642 \u062a\u0631\u062e\u064a\u0635 \u0623\u0648 \u0639\u0642\u0648\u062f \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0648\u064a\u0644 \u0628\u0633\u0647\u0648\u0644\u0629 \u0625\u0644\u0649 \u0646\u0642\u062f\u060c \u0641\u0642\u062f \u064a\u062a\u0645 \u0625\u062f\u0631\u0627\u062c\u0647\u0627 \u0636\u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629.<\/li><\/ul><h4><strong>7. \u0643\u064a\u0641 \u062a\u0624\u062b\u0631 \u062a\u0642\u0644\u0628\u0627\u062a \u0627\u0644\u0633\u0648\u0642 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u061f<\/strong><\/h4><ul><li><strong>\u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0627\u0648\u0644<\/strong> \u0642\u062f \u062a\u062a\u0623\u062b\u0631 \u0628\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0648\u0642\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0642\u0644\u0628 \u0642\u064a\u0645\u062a\u0647\u0627.<\/li><li><strong>\u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/strong> \u0642\u062f \u064a\u0641\u0642\u062f \u0642\u064a\u0645\u062a\u0647 \u0625\u0630\u0627 \u062a\u063a\u064a\u0631\u062a \u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0633\u0648\u0642 \u0623\u0648 \u0625\u0630\u0627 \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u063a\u064a\u0631 \u0645\u0637\u0644\u0648\u0628\u0629.<\/li><li><strong>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629<\/strong> \u0642\u062f \u062a\u062a\u0623\u062b\u0631 \u0625\u0630\u0627 \u0648\u0627\u062c\u0647 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0635\u0639\u0648\u0628\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0648\u0644\u0645 \u064a\u062a\u0645\u0643\u0646\u0648\u0627 \u0645\u0646 \u0633\u062f\u0627\u062f \u0645\u0633\u062a\u062d\u0642\u0627\u062a\u0647\u0645.<\/li><\/ul><p>\u0644\u0630\u0644\u0643\u060c \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0645\u0631\u0627\u0642\u0628\u0629 \u0647\u0630\u0647 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0628\u062d\u0643\u0645\u0629 \u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0633\u0644\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629.<\/p><h4><strong>8. \u0645\u0627 \u0647\u064a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0648\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u061f<\/strong><\/h4><ul><li>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u062a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u062d\u064a\u062b \u0623\u0646 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0623\u0648 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u062f\u0648\u0646 \u0648\u062c\u0648\u062f \u0633\u064a\u0648\u0644\u0629 \u0643\u0627\u0641\u064a\u0629 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 <strong>\u0623\u0632\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a<\/strong>.<\/li><li>\u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u062a\u0648\u0627\u0632\u0646 \u0628\u064a\u0646 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0648\u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062a\u062f\u0641\u0642\u0627\u062a \u0646\u0642\u062f\u064a\u0629 \u0645\u0633\u062a\u0642\u0631\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/li><\/ul><h4><strong>9. \u0647\u0644 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0646\u0633\u0628\u0629 \u0623\u0635\u0648\u0644 \u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0645\u0631\u062a\u0641\u0639\u0629 \u062c\u062f\u064b\u0627\u061f \u0648\u0647\u0644 \u0647\u0630\u0627 \u062c\u064a\u062f \u062f\u0627\u0626\u0645\u064b\u0627\u061f<\/strong><\/h4><ul><li>\u0627\u0645\u062a\u0644\u0627\u0643 \u0646\u0633\u0628\u0629 \u0639\u0627\u0644\u064a\u0629 \u062c\u062f\u064b\u0627 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u062e\u0635\u0648\u0645 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 <strong>\u0644\u064a\u0633 \u062f\u0627\u0626\u0645\u064b\u0627 \u0645\u0624\u0634\u0631\u064b\u0627 \u0625\u064a\u062c\u0627\u0628\u064a\u064b\u0627<\/strong>.<\/li><li>\u0642\u062f \u064a\u0634\u064a\u0631 \u0630\u0644\u0643 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 <strong>\u062a\u062d\u062a\u0641\u0638 \u0628\u0623\u0645\u0648\u0627\u0644 \u0646\u0642\u062f\u064a\u0629 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0644\u0627\u0632\u0645<\/strong> \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u0641\u0631\u0635 \u0646\u0645\u0648 \u0645\u0631\u0628\u062d\u0629.<\/li><li>\u0643\u0645\u0627 \u0642\u062f \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 <strong>\u062a\u0639\u0627\u0646\u064a \u0645\u0646 \u0636\u0639\u0641 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0623\u0648 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/strong>\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0645\u0633\u062a\u063a\u0644\u0629 \u0628\u0643\u0641\u0627\u0621\u0629.<\/li><\/ul><p>\u0627\u0644\u062d\u0644 \u0627\u0644\u0623\u0645\u062b\u0644 \u0647\u0648 \u062a\u062d\u0642\u064a\u0642 <strong>\u062a\u0648\u0627\u0632\u0646<\/strong> \u0628\u064a\u0646 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0633\u064a\u0648\u0644\u0629 \u0643\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0630\u0643\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0642\u0635\u0649 \u0639\u0648\u0627\u0626\u062f.<\/p><h4><strong>10. \u0643\u064a\u0641 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0645\u0639\u062f\u0644 \u062f\u0648\u0631\u0627\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u061f<\/strong><\/h4><p>\u0644\u062d\u0633\u0627\u0628 \u0645\u0639\u062f\u0644 \u062f\u0648\u0631\u0627\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629\u060c \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><p><span class=\"katex-display\"><span class=\"katex\"><span class=\"katex-mathml\">\u0645\u0639\u062f\u0644\u00a0\u062f\u0648\u0631\u0627\u0646\u00a0\u0627\u0644\u0623\u0635\u0648\u0644\u00a0\u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629=\u0635\u0627\u0641\u064a\u00a0\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \/ \u0645\u062a\u0648\u0633\u0637\u00a0\u0627\u0644\u0623\u0635\u0648\u0644\u00a0\u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/span><\/span><\/span><\/p><ul><li>\u0643\u0644\u0645\u0627 \u0632\u0627\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u0639\u062f\u0644\u060c \u062f\u0644\u0651 \u0630\u0644\u0643 \u0639\u0644\u0649 \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u062a\u0633\u062a\u062e\u062f\u0645 \u0623\u0635\u0648\u0644\u0647\u0627 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0628\u0643\u0641\u0627\u0621\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/li><li>\u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0645\u0639\u062f\u0644 \u0642\u062f \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 <strong>\u0648\u062c\u0648\u062f \u0645\u0634\u0643\u0644\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0623\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d876a4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d876a4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ba0f71e\" data-id=\"ba0f71e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0665613 elementor-widget elementor-widget-heading\" data-id=\"0665613\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062e\u0627\u062a\u0645\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-924cdd6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"924cdd6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3501474\" data-id=\"3501474\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f99a8f9 elementor-widget elementor-widget-text-editor\" data-id=\"f99a8f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u064f\u0639\u062f \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0645\u0646 \u0623\u0647\u0645 \u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0623\u064a \u0634\u0631\u0643\u0629\u060c \u0648\u0647\u064a \u062a\u0644\u0639\u0628 \u062f\u0648\u0631\u064b\u0627 \u0631\u0626\u064a\u0633\u064a\u064b\u0627 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0641\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0628\u0634\u0643\u0644 \u062c\u064a\u062f\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062d\u0633\u064a\u0646 \u0633\u064a\u0648\u0644\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0632\u064a\u0627\u062f\u0629 \u0643\u0641\u0627\u0621\u062a\u0647\u0627 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0641\u0631\u0635\u0647\u0627 \u0641\u064a \u0627\u0644\u0646\u0645\u0648 \u0648\u0627\u0644\u0646\u062c\u0627\u062d \u0641\u064a \u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u062a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629 (Current Assets) \u0645\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u062d\u064a\u062b \u062a\u0644\u0639\u0628 \u062f\u0648\u0631\u064b\u0627 \u062d\u064a\u0648\u064a\u064b\u0627 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0623\u064a \u0634\u0631\u0643\u0629 \u0623\u0648 \u0645\u0624\u0633\u0633\u0629. \u064a\u064f\u0637\u0644\u0642 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644 &#8220;\u0645\u062a\u062f\u0627\u0648\u0644\u0629&#8221; \u0644\u0623\u0646\u0647\u0627 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0623\u0648 \u062a\u064f\u062d\u0648\u0651\u064e\u0644 \u0625\u0644\u0649 \u0646\u0642\u062f \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0642\u0635\u064a\u0631\u0629\u060c \u0639\u0627\u062f\u0629\u064b \u062e\u0644\u0627\u0644 \u0633\u0646\u0629 \u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0648 \u062f\u0648\u0631\u0629 \u062a\u0634\u063a\u064a\u0644\u064a\u0629. \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u0634\u0627\u0645\u0644\u060c \u0633\u0646\u0646\u0627\u0642\u0634 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0623\u0635\u0648\u0644&hellip;&nbsp;<a href=\"https:\/\/e-invoice.io\/en\/%d8%a7%d9%84%d8%a3%d8%b5%d9%88%d9%84-%d8%a7%d9%84%d9%85%d8%aa%d8%af%d8%a7%d9%88%d9%84%d8%a9-%d9%85%d9%81%d9%87%d9%88%d9%85%d9%87%d8%a7-%d9%88%d8%a3%d9%87%d9%85%d9%8a%d8%aa%d9%87%d8%a7-%d9%88%d8%a3\/\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629: \u0645\u0641\u0647\u0648\u0645\u0647\u0627 \u0648\u0623\u0647\u0645\u064a\u062a\u0647\u0627 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