{"id":13132,"date":"2025-06-17T15:35:29","date_gmt":"2025-06-17T13:35:29","guid":{"rendered":"https:\/\/e-invoice.io\/?p=13132"},"modified":"2025-06-17T15:35:30","modified_gmt":"2025-06-17T13:35:30","slug":"%d8%a7%d8%ad%d8%aa%d8%b3%d8%a7%d8%a8-%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a7%d9%84%d8%a8%d8%b6%d8%a7%d8%b9%d8%a9-%d8%a7%d9%84%d9%85%d8%a8%d8%a7%d8%b9%d8%a9","status":"publish","type":"post","link":"https:\/\/e-invoice.io\/en\/%d8%a7%d8%ad%d8%aa%d8%b3%d8%a7%d8%a8-%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a7%d9%84%d8%a8%d8%b6%d8%a7%d8%b9%d8%a9-%d8%a7%d9%84%d9%85%d8%a8%d8%a7%d8%b9%d8%a9\/","title":{"rendered":"\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0648\u0645\u0627 \u0623\u0647\u0645\u064a\u062a\u0647\u0627\u061f"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"13132\" class=\"elementor elementor-13132\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6516ff5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6516ff5\" 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-03d1e96\" data-id=\"03d1e96\" 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-8c25630 elementor-widget elementor-widget-text-editor\" data-id=\"8c25630\" 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 data-start=\"172\" data-end=\"507\">\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u0623\u0646 \u062a\u0642\u064a\u0651\u0645 \u0623\u062f\u0627\u0621\u0647\u0627 \u0623\u0648 \u062a\u0642\u064a\u0633 \u0631\u0628\u062d\u064a\u062a\u0647\u0627 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u062f\u0648\u0646 \u0641\u0647\u0645 \u062f\u0642\u064a\u0642 \u0644\u062a\u0643\u0627\u0644\u064a\u0641\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0648\u0639\u0644\u0649 \u0631\u0623\u0633\u0647\u0627 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS).<br data-start=\"353\" data-end=\"356\" \/>\u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0643\u0648\u0646\u0647\u0627 \u062a\u0639\u0643\u0633 \u0645\u0627 \u0623\u0646\u0641\u0642\u062a\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u0639\u0644\u064a\u064b\u0627 \u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0634\u0631\u0627\u0621 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629.<\/p><p data-start=\"509\" data-end=\"694\">\u0645\u0639 \u0627\u0632\u062f\u064a\u0627\u062f \u0627\u0644\u062a\u0648\u062c\u0647 \u0646\u062d\u0648 \u0627\u0644\u0631\u0642\u0645\u0646\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0623\u0635\u0628\u062d \u0627\u062d\u062a\u0633\u0627\u0628 COGS \u0628\u062f\u0642\u0629 \u0636\u0631\u0648\u0631\u0629 <strong><a href=\"https:\/\/e-invoice.io\/en\/\">\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/a> <\/strong>\u0648\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0627 \u063a\u0646\u0649 \u0639\u0646\u0647\u0627\u060c \u062e\u0627\u0635\u0629\u064b \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a <a href=\"https:\/\/www.annajah.net\/3%20%D8%B7%D8%B1%D9%82%20%D9%84-article-43739\"><strong>\u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643<\/strong><\/a> (ZATCA).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6194735 elementor-widget elementor-widget-heading\" data-id=\"6194735\" 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 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0628\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dee16cd elementor-widget elementor-widget-text-editor\" data-id=\"dee16cd\" 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 data-start=\"751\" data-end=\"981\"><strong data-start=\"751\" data-end=\"776\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/strong> \u0647\u064a \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0633\u0628\u064a\u0644 \u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0628\u064a\u0639. \u0648\u064a\u064f\u0642\u0635\u062f \u0628\u0647\u0627 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u0641\u0639\u0644\u064a\u064b\u0627 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u064a\u0646\u0629. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0627 \u064a\u0644\u064a:<\/p><ul data-start=\"983\" data-end=\"1609\"><li data-start=\"983\" data-end=\"1111\"><p data-start=\"985\" data-end=\"1111\"><strong data-start=\"985\" data-end=\"1001\">\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/strong>: \u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0635\u0646\u0627\u0639\u064a\u0629\u060c \u0641\u062a\u0643\u0644\u0641\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u062a\u064a \u062a\u062f\u062e\u0644 \u0641\u064a \u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c \u062a\u064f\u0639\u062a\u0628\u0631 \u062c\u0632\u0621\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0645\u0646 COGS.<\/p><\/li><li data-start=\"1115\" data-end=\"1250\"><p data-start=\"1117\" data-end=\"1250\"><strong data-start=\"1117\" data-end=\"1142\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062c\u0627\u0647\u0632\u0629<\/strong>: \u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0623\u0648 \u0627\u0644\u062c\u0645\u0644\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u064f\u0635\u0646\u0651\u0639\u060c \u0641\u0625\u0646 \u062a\u0643\u0644\u0641\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062c\u0627\u0647\u0632\u0629 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u062a\u062f\u062e\u0644 \u0636\u0645\u0646 COGS.<\/p><\/li><li data-start=\"1254\" data-end=\"1381\"><p data-start=\"1256\" data-end=\"1381\"><strong data-start=\"1256\" data-end=\"1281\">\u0623\u062c\u0648\u0631 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/strong>: \u0648\u0647\u064a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u062f\u0641\u0639 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0623\u0648 \u0627\u0644\u0625\u0639\u062f\u0627\u062f \u0644\u0644\u0645\u0646\u062a\u062c.<\/p><\/li><li data-start=\"1383\" data-end=\"1485\"><p data-start=\"1385\" data-end=\"1485\"><strong data-start=\"1385\" data-end=\"1415\">\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<\/strong>: \u0645\u062b\u0644 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u062e\u0637\u0648\u0637 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0623\u0648 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629.<\/p><\/li><li data-start=\"1487\" data-end=\"1609\"><p data-start=\"1489\" data-end=\"1609\"><strong data-start=\"1489\" data-end=\"1516\">\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0639\u0628\u0626\u0629 \u0648\u0627\u0644\u062a\u063a\u0644\u064a\u0641<\/strong>: \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0639\u0628\u0626\u0629 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0645\u0646\u062a\u062c \u0644\u0644\u0628\u064a\u0639\u060c \u0641\u0625\u0646\u0647\u0627 \u062a\u064f\u062d\u062a\u0633\u0628 \u0636\u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629.<\/p><\/li><\/ul><p data-start=\"1611\" data-end=\"1744\">\u0645\u0627 \u0644\u0627 \u064a\u062f\u062e\u0644 \u0636\u0645\u0646 COGS \u0647\u0648 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a\u060c \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0633\u0648\u064a\u0642\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58a396e elementor-widget elementor-widget-heading\" data-id=\"58a396e\" 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\">\u0644\u0645\u0627\u0630\u0627 \u062a\u064f\u0639\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0645\u0647\u0645\u0629\u061f<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad9b76e elementor-widget elementor-widget-text-editor\" data-id=\"ad9b76e\" 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<h3 data-start=\"1806\" data-end=\"1834\">1. <strong data-start=\"1813\" data-end=\"1834\">\u0642\u064a\u0627\u0633 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0628\u062f\u0642\u0629<\/strong><\/h3><p data-start=\"1836\" data-end=\"2003\">\u062a\u064f\u0645\u062b\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 <strong data-start=\"1889\" data-end=\"1907\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/strong>\u060c \u0648\u0647\u0648 \u0627\u0644\u0645\u0624\u0634\u0631 \u0627\u0644\u0623\u0648\u0644\u064a \u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0646\u0634\u0623\u0629.<br data-start=\"1941\" data-end=\"1944\" \/>\u0628\u0628\u0633\u0627\u0637\u0629\u060c \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u064a\u064f\u062d\u0633\u0628 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0637\u0631\u062d COGS \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a:<\/p><p data-start=\"1836\" data-end=\"2003\"><strong data-start=\"2007\" data-end=\"2044\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a = \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a &#8211; COGS<\/strong><\/p><p data-start=\"2046\" data-end=\"2198\">\u0641\u0643\u0644\u0645\u0627 \u0643\u0627\u0646\u062a COGS \u0645\u0631\u062a\u0641\u0639\u0629\u060c \u0642\u0644\u0651 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u060c \u0648\u0627\u0644\u0639\u0643\u0633 \u0635\u062d\u064a\u062d. \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0641\u0625\u0646 \u062a\u062d\u0644\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0643\u0627\u0644\u064a\u0641\u0647\u0627 \u062a\u062d\u062a \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0623\u0645 \u0644\u0627.<\/p><h3 data-start=\"2200\" data-end=\"2231\">2. <strong data-start=\"2207\" data-end=\"2231\">\u062a\u062d\u0633\u064a\u0646 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631<\/strong><\/h3><p data-start=\"2233\" data-end=\"2520\">\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0644\u0643\u0644 \u0648\u062d\u062f\u0629 \u0645\u0646\u062a\u062c \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0644\u0628\u064a\u0639. \u0641\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0631\u0641 \u0623\u0646 \u062a\u0643\u0644\u0641\u0629 \u0625\u0646\u062a\u0627\u062c \u0633\u0644\u0639\u0629 \u0645\u0639\u064a\u0646\u0629 \u0647\u064a 80 \u0631\u064a\u0627\u0644\u064b\u0627 \u064a\u0645\u0643\u0646\u0647\u0627 \u062a\u0633\u0639\u064a\u0631\u0647\u0627 \u0628\u0640 120 \u0631\u064a\u0627\u0644\u064b\u0627 \u0645\u0639 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d 50%.<br data-start=\"2407\" data-end=\"2410\" \/>\u062f\u0648\u0646 \u0645\u0639\u0631\u0641\u0629 COGS \u0628\u062f\u0642\u0629\u060c \u0642\u062f \u062a\u0633\u0639\u0651\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646\u062a\u062c\u0647\u0627 \u062f\u0648\u0646 \u062a\u062d\u0642\u064a\u0642 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0643\u0627\u0641\u064d\u060c \u0623\u0648 \u0628\u0623\u0633\u0639\u0627\u0631 \u0645\u0631\u062a\u0641\u0639\u0629 \u062a\u0641\u0642\u062f\u0647\u0627 \u0642\u062f\u0631\u062a\u0647\u0627 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629.<\/p><h3 data-start=\"2522\" data-end=\"2555\">3. <strong data-start=\"2529\" data-end=\"2555\">\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u0646\u0628\u0624<\/strong><\/h3><p data-start=\"2557\" data-end=\"2795\">\u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062a\u0628\u0639 COGS \u0639\u0628\u0631 \u0641\u062a\u0631\u0627\u062a \u0632\u0645\u0646\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0625\u0639\u062f\u0627\u062f <strong data-start=\"2618\" data-end=\"2638\">\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a \u062a\u0642\u062f\u064a\u0631\u064a\u0629<\/strong> \u0623\u0643\u062b\u0631 \u062f\u0642\u0629.<br data-start=\"2648\" data-end=\"2651\" \/>\u0641\u0625\u0630\u0627 \u0644\u0627\u062d\u0638\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u062a\u062a\u0632\u0627\u064a\u062f \u0643\u0644 \u0631\u0628\u0639 \u0645\u0627\u0644\u064a\u060c \u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0645\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0623\u0648 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0647\u062f\u0631\u060c \u0623\u0648 \u062a\u0639\u062f\u064a\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u062a\u0647\u0627 \u0627\u0644\u0628\u064a\u0639\u064a\u0629.<\/p><h3 data-start=\"2797\" data-end=\"2848\">4. <strong data-start=\"2804\" data-end=\"2848\">\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a<\/strong><\/h3><p data-start=\"2850\" data-end=\"3094\">\u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u062a\u062a\u0637\u0644\u0628 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u062d\u062f\u062b\u0629\u060c \u0648COGS \u062c\u0632\u0621 \u0623\u0633\u0627\u0633\u064a \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631.<br data-start=\"2980\" data-end=\"2983\" \/>\u0623\u064a \u062e\u0644\u0644 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0628\u064a\u0627\u0646\u0627\u062a \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629\u060c \u0645\u0645\u0627 \u0642\u062f \u064a\u0639\u0631\u0636 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0623\u0648 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629.<\/p><h3 data-start=\"3096\" data-end=\"3130\">5. <strong data-start=\"3103\" data-end=\"3130\">\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629<\/strong><\/h3><p data-start=\"3132\" data-end=\"3355\">\u0625\u0630\u0627 \u0644\u0627\u062d\u0638\u062a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0623\u0646 COGS \u062a\u0631\u062a\u0641\u0639 \u0628\u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0646\u0633\u0628\u0629 \u0646\u0645\u0648 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0641\u0625\u0646 \u0630\u0644\u0643 \u0645\u0624\u0634\u0631 \u0639\u0644\u0649 \u0636\u0639\u0641 \u0641\u064a \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0623\u0648 \u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629.<br data-start=\"3265\" data-end=\"3268\" \/>\u0642\u062f \u064a\u0643\u0648\u0646 \u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0647\u062f\u0631 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0636\u0639\u0641 \u0641\u064a \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0625\u0645\u062f\u0627\u062f\u060c \u0623\u0648 \u0633\u0648\u0621 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec5f645 elementor-widget elementor-widget-heading\" data-id=\"ec5f645\" 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\u0639\u0627\u062f\u0644\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0945140 elementor-widget elementor-widget-text-editor\" data-id=\"0945140\" 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 data-start=\"3414\" data-end=\"3459\">\u0627\u0644\u0635\u064a\u063a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0644\u062d\u0633\u0627\u0628 COGS \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p><p data-start=\"3414\" data-end=\"3459\"><strong data-start=\"3463\" data-end=\"3533\">COGS = \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a + \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 &#8211; \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a<\/strong><\/p><h3 data-start=\"3535\" data-end=\"3551\">\u0634\u0631\u062d \u0643\u0644 \u0639\u0646\u0635\u0631:<\/h3><ul data-start=\"3553\" data-end=\"3924\"><li data-start=\"3553\" data-end=\"3681\"><p data-start=\"3555\" data-end=\"3681\"><strong data-start=\"3555\" data-end=\"3596\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0627\u0628\u062a\u062f\u0627\u0626\u064a (Opening Inventory)<\/strong>: \u0647\u0648 \u0642\u064a\u0645\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u062a\u0648\u0641\u0631\u0629 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u064a\u0645\u062b\u0644 \u0646\u0642\u0637\u0629 \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641.<\/p><\/li><li data-start=\"3683\" data-end=\"3776\"><p data-start=\"3685\" data-end=\"3776\"><strong data-start=\"3685\" data-end=\"3710\">\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a (Purchases)<\/strong>: \u062a\u062a\u0636\u0645\u0646 \u0643\u0644 \u0645\u0627 \u062a\u0645 \u0634\u0631\u0627\u0624\u0647 \u0645\u0646 \u0645\u0648\u0627\u062f \u062e\u0627\u0645 \u0623\u0648 \u0628\u0636\u0627\u0626\u0639 \u062c\u0627\u0647\u0632\u0629 \u062e\u0644\u0627\u0644 \u0646\u0641\u0633 \u0627\u0644\u0641\u062a\u0631\u0629.<\/p><\/li><li data-start=\"3778\" data-end=\"3924\"><p data-start=\"3780\" data-end=\"3924\"><strong data-start=\"3780\" data-end=\"3819\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0646\u0647\u0627\u0626\u064a (Closing Inventory)<\/strong>: \u0647\u0648 \u0645\u0627 \u062a\u0628\u0642\u0649 \u0645\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0648\u0644\u0645 \u064a\u062a\u0645 \u0628\u064a\u0639\u0647 \u0628\u0639\u062f\u060c \u0648\u064a\u064f\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0644\u0623\u0646\u0647 \u0644\u0645 \u064a\u062a\u0645 \u062a\u062d\u0648\u064a\u0644\u0647 \u0625\u0644\u0649 \u0625\u064a\u0631\u0627\u062f.<\/p><\/li><\/ul><h3 data-start=\"3926\" data-end=\"3947\">\u0645\u062b\u0627\u0644 \u062a\u0637\u0628\u064a\u0642\u064a \u0645\u0648\u0633\u0639:<\/h3><p data-start=\"3949\" data-end=\"3971\">\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0645\u0646\u0634\u0623\u0629 \u0644\u062f\u064a\u0647\u0627:<\/p><ul data-start=\"3973\" data-end=\"4076\"><li data-start=\"3973\" data-end=\"4005\"><p data-start=\"3975\" data-end=\"4005\"><strong data-start=\"3975\" data-end=\"3992\">\u0645\u062e\u0632\u0648\u0646 \u0627\u0641\u062a\u062a\u0627\u062d\u064a<\/strong>: 60,000 \u0631\u064a\u0627\u0644<\/p><\/li><li data-start=\"4006\" data-end=\"4045\"><p data-start=\"4008\" data-end=\"4045\"><strong data-start=\"4008\" data-end=\"4031\">\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629<\/strong>: 120,000 \u0631\u064a\u0627\u0644<\/p><\/li><li data-start=\"4046\" data-end=\"4076\"><p data-start=\"4048\" data-end=\"4076\"><strong data-start=\"4048\" data-end=\"4063\">\u0645\u062e\u0632\u0648\u0646 \u0646\u0647\u0627\u0626\u064a<\/strong>: 40,000 \u0631\u064a\u0627\u0644<\/p><\/li><\/ul><p data-start=\"4078\" data-end=\"4096\">\u0646\u062d\u0633\u0628 COGS \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p><p data-start=\"4078\" data-end=\"4096\"><strong data-start=\"4100\" data-end=\"4151\">COGS = 60,000 + 120,000 &#8211; 40,000 = 140,000 \u0631\u064a\u0627\u0644<\/strong><\/p><p data-start=\"4153\" data-end=\"4224\">\u0648\u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0628\u0644\u063a\u062a 140,000 \u0631\u064a\u0627\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e27dc6 elementor-widget elementor-widget-heading\" data-id=\"3e27dc6\" 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\">\u0637\u0631\u0642 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8d976d elementor-widget elementor-widget-text-editor\" data-id=\"f8d976d\" 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 data-start=\"4283\" data-end=\"4360\">\u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0646\u062a\u064a\u062c\u0629 COGS\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d:<\/p><h3 data-start=\"4362\" data-end=\"4404\">1. <strong data-start=\"4369\" data-end=\"4404\">\u0627\u0644\u0648\u0627\u0631\u062f \u0623\u0648\u0644\u0627\u064b \u064a\u064f\u0635\u0631\u0641 \u0623\u0648\u0644\u0627\u064b (FIFO)<\/strong><\/h3><p data-start=\"4406\" data-end=\"4561\">\u062a\u0641\u062a\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0623\u0646 \u0623\u0648\u0644 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647\u0627 \u0647\u064a \u0623\u0648\u0644 \u0645\u0627 \u064a\u064f\u0628\u0627\u0639.<br data-start=\"4470\" data-end=\"4473\" \/>\u0641\u064a \u0628\u064a\u0626\u0629 \u062a\u0636\u062e\u0645\u064a\u0629\u060c \u062a\u0643\u0648\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u0623\u0642\u0644\u060c \u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 COGS \u0645\u0646\u062e\u0641\u0636 \u0648\u0631\u0628\u062d \u0625\u062c\u0645\u0627\u0644\u064a \u0623\u0639\u0644\u0649.<\/p><h3 data-start=\"4563\" data-end=\"4606\">2. <strong data-start=\"4570\" data-end=\"4606\">\u0627\u0644\u0648\u0627\u0631\u062f \u0623\u062e\u064a\u0631\u0627\u064b \u064a\u064f\u0635\u0631\u0641 \u0623\u0648\u0644\u0627\u064b (LIFO)<\/strong><\/h3><p data-start=\"4608\" data-end=\"4835\">\u062a\u0641\u062a\u0631\u0636 \u0623\u0646 \u0622\u062e\u0631 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647\u0627 \u0647\u064a \u0623\u0648\u0644 \u0645\u0627 \u064a\u064f\u0628\u0627\u0639.<br data-start=\"4660\" data-end=\"4663\" \/>\u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u0636\u062e\u0645\u060c \u062a\u0643\u0648\u0646 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0623\u063a\u0644\u0649\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u0631\u062a\u0641\u0639 COGS \u0648\u064a\u0642\u0644 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a.<br data-start=\"4746\" data-end=\"4749\" \/><strong data-start=\"4749\" data-end=\"4760\">\u0645\u0644\u062d\u0648\u0638\u0629:<\/strong> \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u063a\u064a\u0631 \u0645\u0642\u0628\u0648\u0644\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IFRS) \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p><h3 data-start=\"4837\" data-end=\"4894\">3. <strong data-start=\"4844\" data-end=\"4894\">\u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u0631\u062c\u062d \u0644\u0644\u062a\u0643\u0644\u0641\u0629 (Weighted Average Cost)<\/strong><\/h3><p data-start=\"4896\" data-end=\"5055\">\u064a\u062a\u0645 \u0641\u064a\u0647\u0627 \u0627\u062d\u062a\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0645\u062a\u0648\u0633\u0637 \u0644\u0644\u0648\u062d\u062f\u0627\u062a\u060c \u0648\u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0628\u0627\u0644\u062a\u0633\u0627\u0648\u064a \u0639\u0644\u0649 \u0643\u0644 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0639\u0629.<br data-start=\"4974\" data-end=\"4977\" \/>\u062a\u064f\u0639\u062a\u0628\u0631 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u064a\u0639 \u0645\u0646\u062a\u062c\u0627\u062a \u0645\u062a\u062c\u0627\u0646\u0633\u0629 \u0648\u0644\u0627 \u062a\u0647\u062a\u0645 \u0628\u062a\u062a\u0628\u0639 \u0643\u0644 \u0648\u062d\u062f\u0629 \u0639\u0644\u0649 \u062d\u062f\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da309c elementor-widget elementor-widget-heading\" data-id=\"2da309c\" 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\u062e\u0637\u0627\u0621 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d88dd3 elementor-widget elementor-widget-text-editor\" data-id=\"9d88dd3\" 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<ul data-start=\"5109\" data-end=\"5446\"><li data-start=\"5109\" data-end=\"5182\"><p data-start=\"5111\" data-end=\"5182\"><strong data-start=\"5111\" data-end=\"5138\">\u0625\u062f\u0631\u0627\u062c \u062a\u0643\u0627\u0644\u064a\u0641 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631\u0629<\/strong> \u0636\u0645\u0646 COGS \u0645\u062b\u0644 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a.<\/p><\/li><li data-start=\"5183\" data-end=\"5254\"><p data-start=\"5185\" data-end=\"5254\"><strong data-start=\"5185\" data-end=\"5208\">\u0625\u0647\u0645\u0627\u0644 \u062a\u062d\u062f\u064a\u062b \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/strong> \u0628\u062f\u0642\u0629\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u063a\u064a\u0631 \u0635\u062d\u064a\u062d\u0629 \u0641\u064a \u0627\u0644\u062c\u0631\u062f.<\/p><\/li><li data-start=\"5255\" data-end=\"5356\"><p data-start=\"5257\" data-end=\"5356\"><strong data-start=\"5257\" data-end=\"5310\">\u0639\u062f\u0645 \u0627\u0644\u062a\u0641\u0631\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u062a\u0628\u0642\u064a<\/strong>\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u0644\u063a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0642\u0644\u064a\u0644 \u0641\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629.<\/p><\/li><li data-start=\"5357\" data-end=\"5446\"><p data-start=\"5359\" data-end=\"5446\"><strong data-start=\"5359\" data-end=\"5400\">\u062a\u062c\u0627\u0647\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0639\u0628\u0626\u0629 \u0623\u0648 \u0627\u0644\u0634\u062d\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/strong> \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u062e\u0627\u0635\u0629\u064b \u0641\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e24716 elementor-widget elementor-widget-heading\" data-id=\"8e24716\" 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\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9fcadde elementor-widget elementor-widget-text-editor\" data-id=\"9fcadde\" 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 data-start=\"5512\" data-end=\"5595\"><strong>\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u062a\u062a\u0637\u0644\u0628 \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0634\u0627\u0645\u0644\u0629 \u062a\u062a\u0636\u0645\u0646:<\/strong><\/p><ul data-start=\"5597\" data-end=\"5664\"><li data-start=\"5597\" data-end=\"5615\"><p data-start=\"5599\" data-end=\"5615\">\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/p><\/li><li data-start=\"5616\" data-end=\"5639\"><p data-start=\"5618\" data-end=\"5639\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/p><\/li><li data-start=\"5640\" data-end=\"5664\"><p data-start=\"5642\" data-end=\"5664\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0635\u0627\u0641\u064a<\/p><\/li><\/ul><p data-start=\"5666\" data-end=\"5708\">\u0639\u062f\u0645 \u0627\u0644\u062f\u0642\u0629 \u0641\u064a \u0627\u062d\u062a\u0633\u0627\u0628 COGS \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0625\u0644\u0649:<\/p><ul data-start=\"5710\" data-end=\"5795\"><li data-start=\"5710\" data-end=\"5738\"><p data-start=\"5712\" data-end=\"5738\">\u062a\u0642\u064a\u064a\u0645 \u062e\u0627\u0637\u0626 \u0644\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/p><\/li><li data-start=\"5739\" data-end=\"5751\"><p data-start=\"5741\" data-end=\"5751\">\u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0627\u062a<\/p><\/li><li data-start=\"5752\" data-end=\"5795\"><p data-start=\"5754\" data-end=\"5795\">\u0625\u0637\u0627\u0644\u0629 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0641\u062d\u0635 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0647\u064a\u0626\u0629<\/p><\/li><\/ul><p data-start=\"5797\" data-end=\"5892\">\u0644\u0630\u0644\u0643\u060c \u064a\u0639\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0638\u0627\u0645 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0645\u062d\u0627\u0633\u0628\u064a \u0645\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a ZATCA \u062e\u0637\u0648\u0629 \u0630\u0643\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062f\u0642\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a248929 elementor-widget elementor-widget-heading\" data-id=\"a248929\" 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\">\u0646\u0635\u0627\u0626\u062d \u0644\u062a\u062d\u0633\u064a\u0646 \u062f\u0642\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f099e0f elementor-widget elementor-widget-text-editor\" data-id=\"f099e0f\" 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<ul data-start=\"5961\" data-end=\"6374\"><li data-start=\"5961\" data-end=\"6046\"><p data-start=\"5963\" data-end=\"6046\"><strong data-start=\"5963\" data-end=\"5992\">\u0627\u0639\u062a\u0645\u0627\u062f \u0628\u0631\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0630\u0643\u064a\u0629<\/strong> \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0644\u0648\u0627\u0626\u062d ZATCA \u0645\u062b\u0644 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0633\u062d\u0627\u0628\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629.<\/p><\/li><li data-start=\"6047\" data-end=\"6129\"><p data-start=\"6049\" data-end=\"6129\"><strong data-start=\"6049\" data-end=\"6072\">\u0625\u062c\u0631\u0627\u0621 \u062c\u0631\u062f \u062f\u0648\u0631\u064a \u0641\u0639\u0644\u064a<\/strong> \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062e\u0632\u0648\u0646\u060c \u0633\u0648\u0627\u0621 \u0634\u0647\u0631\u064a\u064b\u0627 \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u064b\u0627.<\/p><\/li><li data-start=\"6130\" data-end=\"6201\"><p data-start=\"6132\" data-end=\"6201\"><strong data-start=\"6132\" data-end=\"6163\">\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0645\u0642\u0627\u0631\u0646\u0629<\/strong> \u0628\u064a\u0646 COGS \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0645\u0631\u0627\u062c\u0639\u062a\u0647\u0627 \u062f\u0648\u0631\u064a\u064b\u0627.<\/p><\/li><li data-start=\"6202\" data-end=\"6289\"><p data-start=\"6204\" data-end=\"6289\"><strong data-start=\"6204\" data-end=\"6234\">\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0627\u062a<\/strong> \u0639\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629.<\/p><\/li><li data-start=\"6290\" data-end=\"6374\"><p data-start=\"6292\" data-end=\"6374\"><strong data-start=\"6292\" data-end=\"6328\">\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0643\u0644 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631<\/strong> \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0644\u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0627\u0644\u062a\u062d\u0642\u0642.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c181de4 elementor-widget elementor-widget-heading\" data-id=\"c181de4\" 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\">FAQs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ae9e1a elementor-widget elementor-widget-text-editor\" data-id=\"1ae9e1a\" 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<h3 data-start=\"166\" data-end=\"229\"><strong data-start=\"170\" data-end=\"229\">1. \u0647\u0644 \u062a\u0634\u0645\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u062d\u0646 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0644\u061f<\/strong><\/h3><p data-start=\"231\" data-end=\"506\">\u0646\u0639\u0645\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u062d\u0646 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0644 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0623\u0648 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0641\u0625\u0646\u0647\u0627 \u062a\u064f\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u064a\u062a\u0645 \u062a\u0636\u0645\u064a\u0646\u0647\u0627 \u0636\u0645\u0646 COGS.<br data-start=\"367\" data-end=\"370\" \/>\u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0648\u0635\u064a\u0644 \u0627\u0644\u0645\u0646\u062a\u062c \u0625\u0644\u0649 \u0627\u0644\u0639\u0645\u064a\u0644 \u0627\u0644\u0646\u0647\u0627\u0626\u064a (\u0645\u062b\u0644 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0644 \u0641\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629)\u060c \u0641\u0647\u064a \u062a\u064f\u0639\u062f \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0644\u064a\u0633\u062a \u0636\u0645\u0646 COGS.<\/p><h3 data-start=\"513\" data-end=\"579\"><strong data-start=\"517\" data-end=\"579\">2. \u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u061f<\/strong><\/h3><ul data-start=\"581\" data-end=\"832\"><li data-start=\"581\" data-end=\"683\"><p data-start=\"583\" data-end=\"683\"><strong data-start=\"583\" data-end=\"615\">\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS)<\/strong> \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0634\u0631\u0627\u0621 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u064a\u0639\u0647\u0627.<\/p><\/li><li data-start=\"684\" data-end=\"832\"><p data-start=\"686\" data-end=\"832\">\u0623\u0645\u0627 <strong data-start=\"690\" data-end=\"733\">\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 (Operating Expenses)<\/strong> \u0645\u062b\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a\u060c \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0633\u0648\u064a\u0642\u060c \u0641\u0647\u064a \u063a\u064a\u0631 \u0645\u0631\u062a\u0628\u0637\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0648\u062d\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u060c \u0648\u0644\u0627 \u062a\u064f\u062d\u0633\u0628 \u0636\u0645\u0646 COGS.<\/p><\/li><\/ul><h3 data-start=\"839\" data-end=\"888\"><strong data-start=\"843\" data-end=\"888\">3. \u0643\u064a\u0641 \u062a\u0624\u062b\u0631 \u0637\u0631\u064a\u0642\u0629 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629\u061f<\/strong><\/h3><p data-start=\"890\" data-end=\"1194\">\u0637\u0631\u064a\u0642\u0629 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 (\u0645\u062b\u0644 FIFO \u0623\u0648 \u0627\u0644\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0645\u0631\u062c\u062d) \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 COGS \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0639\u0644\u0649 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644.<br data-start=\"994\" data-end=\"997\" \/>\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u0629 FIFO \u0641\u064a \u0648\u0642\u062a \u0627\u0631\u062a\u0641\u0627\u0639 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u064a\u0642\u0644\u0644 \u0645\u0646 COGS \u0648\u064a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<br data-start=\"1085\" data-end=\"1088\" \/>\u0644\u0630\u0627\u060c \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u062a\u0633\u0642\u064b\u0627 \u0648\u0645\u062a\u0648\u0627\u0641\u0642\u064b\u0627 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p><h3 data-start=\"1201\" data-end=\"1257\"><strong data-start=\"1205\" data-end=\"1257\">4. \u0647\u0644 \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u061f<\/strong><\/h3><p data-start=\"1259\" data-end=\"1276\">\u0646\u0639\u0645\u060c \u0647\u0646\u0627\u0643 \u0627\u062e\u062a\u0644\u0627\u0641:<\/p><ul data-start=\"1278\" data-end=\"1484\"><li data-start=\"1278\" data-end=\"1380\"><p data-start=\"1280\" data-end=\"1380\">\u0641\u064a <strong data-start=\"1283\" data-end=\"1303\">\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629<\/strong>\u060c \u062a\u0634\u0645\u0644 COGS \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645\u060c \u0623\u062c\u0648\u0631 \u0627\u0644\u0639\u0645\u0627\u0644\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629.<\/p><\/li><li data-start=\"1381\" data-end=\"1484\"><p data-start=\"1383\" data-end=\"1484\">\u0641\u064a <strong data-start=\"1386\" data-end=\"1433\">\u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 (\u0627\u0644\u0628\u064a\u0639 \u0628\u0627\u0644\u062c\u0645\u0644\u0629 \u0623\u0648 \u0627\u0644\u062a\u062c\u0632\u0626\u0629)<\/strong>\u060c \u062a\u0642\u062a\u0635\u0631 COGS \u063a\u0627\u0644\u0628\u064b\u0627 \u0639\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062c\u0627\u0647\u0632\u0629.<\/p><\/li><\/ul><h3 data-start=\"1491\" data-end=\"1550\"><strong data-start=\"1495\" data-end=\"1550\">5. \u0647\u0644 \u064a\u062c\u0628 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0632\u0643\u0648\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/strong><\/h3><p data-start=\"1552\" data-end=\"1797\">\u0646\u0639\u0645\u060c \u064a\u062c\u0628 \u062a\u0636\u0645\u064a\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0636\u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0632\u0643\u0648\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0625\u0644\u0649 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 (ZATCA).<br data-start=\"1690\" data-end=\"1693\" \/>\u0648\u062a\u0624\u062b\u0631 \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0645\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0632\u0643\u0627\u0629 \u0623\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0644\u0630\u0627 \u0641\u0625\u0646 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 \u0628\u062f\u0642\u0629 \u0645\u0637\u0644\u0628 \u062a\u0646\u0638\u064a\u0645\u064a \u0623\u0633\u0627\u0633\u064a.<\/p><h3 data-start=\"1804\" data-end=\"1865\"><strong data-start=\"1808\" data-end=\"1865\">6. \u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u062a\u062d\u0633\u064a\u0646 \u062f\u0642\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629\u061f<\/strong><\/h3><ul data-start=\"1867\" data-end=\"2051\"><li data-start=\"1867\" data-end=\"1914\"><p data-start=\"1869\" data-end=\"1914\">\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0631\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u062a\u0643\u0627\u0645\u0644\u0629<\/p><\/li><li data-start=\"1915\" data-end=\"1951\"><p data-start=\"1917\" data-end=\"1951\">\u0625\u062c\u0631\u0627\u0621 \u062c\u0631\u062f \u0634\u0647\u0631\u064a \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a \u0644\u0644\u0645\u062e\u0632\u0648\u0646<\/p><\/li><li data-start=\"1952\" data-end=\"2001\"><p data-start=\"1954\" data-end=\"2001\">\u0641\u0635\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0639\u0646 \u0628\u0627\u0642\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641<\/p><\/li><li data-start=\"2002\" data-end=\"2051\"><p data-start=\"2004\" data-end=\"2051\">\u062a\u0633\u062c\u064a\u0644 \u0643\u0644 \u0641\u0627\u062a\u0648\u0631\u0629 \u0634\u0631\u0627\u0621 \u0623\u0648 \u062a\u0643\u0644\u0641\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u0648\u0631 \u062d\u062f\u0648\u062b\u0647\u0627<\/p><\/li><\/ul><h3 data-start=\"2058\" data-end=\"2109\"><strong data-start=\"2062\" data-end=\"2109\">7. \u0645\u0627 \u062a\u0623\u062b\u064a\u0631 \u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u061f<\/strong><\/h3><p data-start=\"2111\" data-end=\"2143\">\u0623\u064a \u062e\u0637\u0623 \u0641\u064a COGS \u064a\u0646\u0639\u0643\u0633 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649:<\/p><ul data-start=\"2145\" data-end=\"2240\"><li data-start=\"2145\" data-end=\"2161\"><p data-start=\"2147\" data-end=\"2161\">\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/p><\/li><li data-start=\"2162\" data-end=\"2174\"><p data-start=\"2164\" data-end=\"2174\">\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d<\/p><\/li><li data-start=\"2175\" data-end=\"2203\"><p data-start=\"2177\" data-end=\"2203\">\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0623\u0648 \u0627\u0644\u0632\u0643\u0627\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/p><\/li><li data-start=\"2204\" data-end=\"2240\"><p data-start=\"2206\" data-end=\"2240\">\u062f\u0642\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/p><\/li><\/ul><p data-start=\"2242\" data-end=\"2366\">\u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u062e\u0637\u0623 \u0628\u0633\u064a\u0637 \u0641\u064a \u0627\u0644\u062c\u0631\u062f \u0623\u0648 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0642\u062f \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0622\u062b\u0627\u0631 \u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0623\u0648 \u062d\u062a\u0649 \u0625\u0644\u0649 \u062a\u0639\u0631\u0636 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0644\u0645\u062e\u0627\u0637\u0631 \u0642\u0627\u0646\u0648\u0646\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>\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644\u060c \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0623\u064a \u0645\u0646\u0634\u0623\u0629 \u0623\u0646 \u062a\u0642\u064a\u0651\u0645 \u0623\u062f\u0627\u0621\u0647\u0627 \u0623\u0648 \u062a\u0642\u064a\u0633 \u0631\u0628\u062d\u064a\u062a\u0647\u0627 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u062f\u0648\u0646 \u0641\u0647\u0645 \u062f\u0642\u064a\u0642 \u0644\u062a\u0643\u0627\u0644\u064a\u0641\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0648\u0639\u0644\u0649 \u0631\u0623\u0633\u0647\u0627 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS).\u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u060c \u0643\u0648\u0646\u0647\u0627 \u062a\u0639\u0643\u0633 \u0645\u0627 \u0623\u0646\u0641\u0642\u062a\u0647 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u0639\u0644\u064a\u064b\u0627 \u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0634\u0631\u0627\u0621 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u062a\u064a \u062a\u0645 \u0628\u064a\u0639\u0647\u0627 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u0639\u064a\u0646\u0629. \u0645\u0639 \u0627\u0632\u062f\u064a\u0627\u062f \u0627\u0644\u062a\u0648\u062c\u0647 \u0646\u062d\u0648&hellip;&nbsp;<a href=\"https:\/\/e-invoice.io\/en\/%d8%a7%d8%ad%d8%aa%d8%b3%d8%a7%d8%a8-%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a7%d9%84%d8%a8%d8%b6%d8%a7%d8%b9%d8%a9-%d8%a7%d9%84%d9%85%d8%a8%d8%a7%d8%b9%d8%a9\/\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 \u0648\u0645\u0627 \u0623\u0647\u0645\u064a\u062a\u0647\u0627\u061f<\/span><\/a><\/p>","protected":false},"author":10,"featured_media":13140,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[21],"tags":[],"class_list":["post-13132","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-21"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0643\u064a\u0641\u064a\u0629 \u0627\u062d\u062a\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 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