{"id":5194,"date":"2024-05-30T20:15:54","date_gmt":"2024-05-30T18:15:54","guid":{"rendered":"https:\/\/e-invoice.io\/?p=5194"},"modified":"2024-07-22T16:04:13","modified_gmt":"2024-07-22T14:04:13","slug":"%d8%a7%d9%84%d8%a5%d9%87%d9%84%d8%a7%d9%83-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a-%d9%85%d9%81%d9%87%d9%88%d9%85%d9%87%d8%8c-%d8%a3%d9%86%d9%88%d8%a7%d8%b9%d9%87%d8%8c-%d9%88%d8%a3%d8%ab","status":"publish","type":"post","link":"https:\/\/e-invoice.io\/en\/%d8%a7%d9%84%d8%a5%d9%87%d9%84%d8%a7%d9%83-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a-%d9%85%d9%81%d9%87%d9%88%d9%85%d9%87%d8%8c-%d8%a3%d9%86%d9%88%d8%a7%d8%b9%d9%87%d8%8c-%d9%88%d8%a3%d8%ab\/","title":{"rendered":"\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a: \u0645\u0641\u0647\u0648\u0645\u0647\u060c \u0623\u0646\u0648\u0627\u0639\u0647\u060c \u0648\u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5194\" class=\"elementor elementor-5194\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29f7f86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"29f7f86\" 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-3b637a6\" data-id=\"3b637a6\" 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-bcaff7c elementor-widget elementor-widget-text-editor\" data-id=\"bcaff7c\" 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>\u064a\u0639\u062f \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0647\u0648 \u0639\u0645\u0644\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0639\u0645\u0631\u0647\u0627 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a. \u064a\u0644\u0639\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u062f\u0648\u0631\u0627\u064b \u062d\u064a\u0648\u064a\u0627\u064b \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0635\u0648\u0631\u0629 \u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644\u060c \u0633\u0646\u0633\u062a\u0639\u0631\u0636 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u062d\u0633\u0627\u0628\u0647\u060c \u0648\u0623\u0647\u0645\u064a\u062a\u0647 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u062a\u0623\u062b\u064a\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p><p>\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0647\u0648 \u062a\u062e\u0635\u064a\u0635 \u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0625\u0647\u0644\u0627\u0643 \u0644\u0644\u0623\u0635\u0644 \u0627\u0644\u062b\u0627\u0628\u062a \u0639\u0644\u0649 \u0645\u062f\u0649 \u0639\u0645\u0631\u0647 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0627\u0644\u0645\u0641\u062a\u0631\u0636. \u064a\u062a\u0645\u062b\u0644 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0625\u0647\u0644\u0627\u0643 \u0641\u064a \u0645\u0637\u0627\u0628\u0642\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0644\u062f\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0645\u0628\u062f\u0623 \u0627\u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\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-d7afbe5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7afbe5\" 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-b8859ca\" data-id=\"b8859ca\" 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-20d1e39 elementor-widget elementor-widget-heading\" data-id=\"20d1e39\" 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 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\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-516bc9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"516bc9e\" 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-4496a95\" data-id=\"4496a95\" 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-122398b elementor-widget elementor-widget-text-editor\" data-id=\"122398b\" 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\u0648\u062c\u062f \u0639\u062f\u0629 \u0637\u0631\u0642 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0648\u0644\u0643\u0644 \u0645\u0646\u0647\u0627 \u062a\u0623\u062b\u064a\u0631 \u0645\u062e\u062a\u0644\u0641 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0645\u0646 \u0623\u0628\u0631\u0632 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u0642:<\/p><h3><strong>1. \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u062b\u0627\u0628\u062a<\/strong><\/h3><p>\u062a\u064f\u0639\u062a\u0628\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u062b\u0627\u0628\u062a \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0637\u0631\u0642 \u0634\u064a\u0648\u0639\u0627\u064b \u0648\u0628\u0633\u0627\u0637\u0629\u064b. \u064a\u062a\u0645 \u0641\u064a\u0647\u0627 \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644 \u0628\u0634\u0643\u0644 \u0645\u062a\u0633\u0627\u0648\u064d \u0639\u0644\u0649 \u0645\u062f\u0649 \u0639\u0645\u0631\u0647 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a. \u062a\u064f\u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<br \/><strong><span class=\"katex\"><span class=\"katex-mathml\">\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a=\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u2212\u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0631\u062f\u0629\/\u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a<\/span><\/span><\/strong><\/p><h3><strong>2. \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0635<\/strong><\/h3><p>\u0641\u064a \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0635\u060c \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0628\u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u062b\u0627\u0628\u062a\u0629 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0644\u0644\u0623\u0635\u0644 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0643\u0644 \u0641\u062a\u0631\u0629 \u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u064a\u062a\u0646\u0627\u0642\u0635 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a. \u062a\u064f\u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<br \/><strong><span class=\"katex\"><span class=\"katex-mathml\">\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a=\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0644\u0644\u0623\u0635\u0644 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629\u00d7\u0646\u0633\u0628\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643<\/span><\/span><\/strong><\/p><h3><strong>3. \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0639\u062c\u0644<\/strong><\/h3><p>\u062a\u062a\u064a\u062d \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u0639\u062c\u0644 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062d\u0645\u064a\u0644 \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0643\u0628\u0631 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0639\u0645\u0631\u0647 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u060c \u0648\u0647\u064a \u0645\u0641\u064a\u062f\u0629 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u0641\u0642\u062f \u0642\u064a\u0645\u062a\u0647\u0627 \u0628\u0633\u0631\u0639\u0629. \u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0645\u062b\u0644\u0627\u064b \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0635 \u0627\u0644\u0645\u0636\u0627\u0639\u0641 \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0635 \u0644\u0644\u0633\u0646\u0648\u0627\u062a.<\/p><h3><strong>4. \u0637\u0631\u064a\u0642\u0629 \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/strong><\/h3><p>\u062a\u0639\u062a\u0645\u062f \u0637\u0631\u064a\u0642\u0629 \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0639\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0635\u0644 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a. \u062a\u064f\u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0639\u062f\u062f \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0623\u0648 \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644. \u062a\u064f\u062d\u0633\u0628 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<br \/><strong><span class=\"katex\"><span class=\"katex-mathml\">\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643=\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u2212\u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0631\u062f\u0629\/\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0623\u0648 \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644<\/span><\/span><\/strong><\/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-8b4ee9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b4ee9d\" 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-86a865b\" data-id=\"86a865b\" 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-35a82de elementor-widget elementor-widget-heading\" data-id=\"35a82de\" 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\u0635\u0648\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0625\u0647\u0644\u0627\u0643\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-683a4b1 elementor-widget elementor-widget-text-editor\" data-id=\"683a4b1\" 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\u062e\u0636\u0639 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0644\u0644\u0625\u0647\u0644\u0627\u0643 \u0644\u0623\u0646\u0647\u0627 \u062a\u0641\u0642\u062f \u0642\u064a\u0645\u062a\u0647\u0627 \u0645\u0639 \u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645. \u064a\u0645\u0643\u0646 \u062a\u0642\u0633\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644 \u0625\u0644\u0649 \u0639\u062f\u0629 \u0641\u0626\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629\u060c \u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0648\u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644. \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0646\u0638\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0644\u0625\u0647\u0644\u0627\u0643:<\/p><h3><strong>1. \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a<\/strong><\/h3><p>\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0645\u0646 \u0623\u0628\u0631\u0632 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0625\u0647\u0644\u0627\u0643. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629:<\/p><ul><li><strong>\u0627\u0644\u0622\u0644\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629<\/strong>: \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u0627\u0644\u0625\u0646\u062a\u0627\u062c.<\/li><li><strong>\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631<\/strong>: \u0648\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629.<\/li><li><strong>\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0628\u0646\u0627\u0621<\/strong>: \u0645\u062b\u0644 \u0627\u0644\u062d\u0641\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062c\u0631\u0627\u0641\u0627\u062a.<\/li><li><strong>\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u064a\u062f\u0648\u064a\u0629 \u0648\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0626\u064a\u0629<\/strong>: \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0648\u0631\u0634 \u0648\u0627\u0644\u0645\u0635\u0627\u0646\u0639.<\/li><\/ul><h3><strong>2. \u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0648\u0627\u0644\u0645\u0646\u0634\u0622\u062a<\/strong><\/h3><p>\u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0647\u064a \u0623\u0635\u0648\u0644 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u062a\u062e\u0636\u0639 \u0644\u0644\u0625\u0647\u0644\u0627\u0643 \u0646\u0638\u0631\u0627\u064b \u0644\u0623\u0646\u0647\u0627 \u062a\u062a\u0639\u0631\u0636 \u0644\u0644\u062a\u0622\u0643\u0644 \u0648\u0627\u0644\u062a\u0647\u0627\u0644\u0643 \u0645\u0639 \u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a. \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629:<\/p><ul><li><strong>\u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/strong>: \u0645\u062b\u0644 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0648\u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a.<\/li><li><strong>\u0627\u0644\u0645\u0628\u0627\u0646\u064a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629<\/strong>: \u0645\u062b\u0644 \u0627\u0644\u0645\u0635\u0627\u0646\u0639 \u0648\u0627\u0644\u0645\u0631\u0627\u0641\u0642 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629.<\/li><li><strong>\u0627\u0644\u062a\u062d\u0633\u064a\u0646\u0627\u062a \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629<\/strong>: \u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u062c\u062f\u064a\u062f\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629.<\/li><\/ul><h3><strong>3. \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a<\/strong><\/h3><p>\u062a\u0634\u0645\u0644 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0646\u0642\u0644 \u0648\u062a\u0643\u0648\u0646 \u0639\u0631\u0636\u0629 \u0644\u0644\u0625\u0647\u0644\u0627\u0643:<\/p><ul><li><strong>\u0627\u0644\u0634\u0627\u062d\u0646\u0627\u062a \u0648\u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a<\/strong>: \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0646\u0642\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/li><li><strong>\u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629<\/strong>: \u0645\u062b\u0644 \u0639\u0631\u0628\u0627\u062a \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0645\u0628\u0631\u062f\u0629 \u0648\u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0628\u0646\u0627\u0621.<\/li><\/ul><h3><strong>4. \u0627\u0644\u0623\u062b\u0627\u062b \u0648\u0627\u0644\u062a\u0631\u0643\u064a\u0628\u0627\u062a<\/strong><\/h3><p>\u064a\u062e\u0636\u0639 \u0627\u0644\u0623\u062b\u0627\u062b \u0648\u0627\u0644\u062a\u0631\u0643\u064a\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u0645\u0627\u0643\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0644\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643:<\/p><ul><li><strong>\u0627\u0644\u0623\u062b\u0627\u062b \u0627\u0644\u0645\u0643\u062a\u0628\u064a<\/strong>: \u0645\u062b\u0644 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0648\u0627\u0644\u0643\u0631\u0627\u0633\u064a.<\/li><li><strong>\u062a\u0631\u0643\u064a\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<\/strong>: \u0645\u062b\u0644 \u0627\u0644\u0623\u0631\u0641\u0641 \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0639\u0631\u0636\u064a\u0629.<\/li><\/ul><h3><strong>5. \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a<\/strong><\/h3><p>\u0628\u0639\u0636 \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0634\u062a\u0631\u064a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0644\u0641\u062a\u0631\u0627\u062a \u0637\u0648\u064a\u0644\u0629 \u062a\u062e\u0636\u0639 \u0644\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u062e\u0627\u0635\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062a\u0643\u0644\u0641\u062a\u0647\u0627 \u0639\u0627\u0644\u064a\u0629 \u0648\u062a\u0645\u062a\u062f \u0641\u062a\u0631\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 \u0633\u0646\u0629.<\/p><h3><strong>6. \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629<\/strong><\/h3><p>\u0631\u063a\u0645 \u0623\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0645\u062b\u0644 \u0628\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u062e\u062a\u0631\u0627\u0639 \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u062a\u0623\u0644\u064a\u0641 \u0648\u0627\u0644\u0646\u0634\u0631 \u0644\u0627 \u062a\u062a\u0639\u0631\u0636 \u0644\u0644\u0625\u0647\u0644\u0627\u0643 \u0628\u0627\u0644\u0645\u0639\u0646\u0649 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u060c \u0625\u0644\u0627 \u0623\u0646\u0647\u0627 \u062a\u062e\u0636\u0639 \u0644\u0639\u0645\u0644\u064a\u0629 \u0645\u0634\u0627\u0628\u0647\u0629 \u062a\u0633\u0645\u0649 <strong>\u0627\u0644\u0625\u0637\u0641\u0627\u0621<\/strong>\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0644\u0641\u0629 \u0647\u0630\u0647 \u0627\u0644\u0623\u0635\u0648\u0644 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0639\u0645\u0631\u0647\u0627 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0623\u0648 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.<\/p><h3><strong>\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0625\u0647\u0644\u0627\u0643<\/strong><\/h3><p>\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0645\u0644\u0627\u062d\u0638\u0629 \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u0623\u0635\u0648\u0644 \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0645\u062b\u0644:<\/p><ul><li><strong>\u0627\u0644\u0623\u0631\u0627\u0636\u064a<\/strong>: \u0644\u0627 \u062a\u062e\u0636\u0639 \u0644\u0644\u0625\u0647\u0644\u0627\u0643 \u0644\u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u062a\u0639\u0631\u0636 \u0644\u0644\u062a\u0622\u0643\u0644 \u0623\u0648 \u0627\u0644\u062a\u0647\u0627\u0644\u0643 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a.<\/li><li><strong>\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0642\u062a\u0646\u064a\u0627\u062a<\/strong>: \u0642\u062f \u062a\u0632\u064a\u062f \u0642\u064a\u0645\u062a\u0647\u0627 \u0645\u0639 \u0627\u0644\u0648\u0642\u062a \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0623\u0646 \u062a\u0646\u062e\u0641\u0636.<\/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-d81ecbb elementor-widget elementor-widget-heading\" data-id=\"d81ecbb\" 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\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u062d\u062a\u0633\u0627\u0628 \u0645\u0628\u0644\u063a \u0627\u0644\u0625\u0647\u0644\u0627\u0643\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e8dcb6 elementor-widget elementor-widget-text-editor\" data-id=\"5e8dcb6\" 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\u062d\u062a\u0633\u0627\u0628 \u0645\u0628\u0644\u063a \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644 \u062a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629. \u0625\u0644\u064a\u0643 \u0623\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0639\u0648\u0627\u0645\u0644:<\/p><ul><li><p><strong>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644<\/strong>: \u0647\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0635\u0644 \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0633\u0639\u0631 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0648\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u062a\u0631\u0643\u064a\u0628 \u0648\u0643\u0644 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062c\u0639\u0644 \u0627\u0644\u0623\u0635\u0644 \u062c\u0627\u0647\u0632\u064b\u0627 \u0644\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645.<\/p><\/li><li><p><strong>\u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0644\u0644\u0623\u0635\u0644<\/strong>: \u0647\u0648 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u0633\u062a\u062e\u062f\u0645 \u0641\u064a\u0647\u0627 \u0627\u0644\u0623\u0635\u0644 \u0644\u062a\u062d\u0642\u064a\u0642 \u0625\u064a\u0631\u0627\u062f\u0627\u062a. \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0645\u0642\u062f\u0631\u064b\u0627 \u0628\u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0623\u0648 \u0628\u0639\u062f\u062f \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0629.<\/p><\/li><li><p><strong>\u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0631\u062f\u0629<\/strong>: \u0647\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0644 \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0639\u0645\u0631\u0647 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a. \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0631\u062f\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0642\u0627\u0628\u0644 \u0644\u0644\u0625\u0647\u0644\u0627\u0643.<\/p><\/li><li><p><strong>\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643<\/strong>: \u0647\u0646\u0627\u0643 \u0639\u062f\u0629 \u0637\u0631\u0642 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0648\u0623\u0634\u0647\u0631\u0647\u0627:<\/p><ul><li><strong>\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u062b\u0627\u0628\u062a<\/strong>: \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644 (\u0628\u0639\u062f \u062e\u0635\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0631\u062f\u0629) \u0628\u0627\u0644\u062a\u0633\u0627\u0648\u064a \u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a.<\/li><li><strong>\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0635<\/strong>: \u062d\u064a\u062b \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628 \u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u062b\u0627\u0628\u062a\u0629 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0641\u062a\u0631\u064a\u0629 \u0644\u0644\u0623\u0635\u0644 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0643\u0644 \u0641\u062a\u0631\u0629.<\/li><li><strong>\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0629<\/strong>: \u062d\u064a\u062b \u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0639\u062f\u062f \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0629 \u0623\u0648 \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0623\u0635\u0644.<\/li><\/ul><\/li><li><p><strong>\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629<\/strong>: \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0646 \u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u0623\u062e\u0631\u0649\u060c \u0648\u0642\u062f \u062a\u0624\u062b\u0631 \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0639\u0644\u0649 \u0627\u062e\u062a\u064a\u0627\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0623\u0639\u0645\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0644\u0644\u0623\u0635\u0648\u0644.<\/p><\/li><li><p><strong>\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629<\/strong>: \u0642\u062f \u062a\u0624\u062b\u0631 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0648\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0644\u0644\u0623\u0635\u0648\u0644 \u0648\u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629.<\/p><\/li><\/ul><h3><strong>\u0645\u062b\u0627\u0644 \u062a\u0648\u0636\u064a\u062d\u064a<\/strong><\/h3><p>\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0634\u0631\u0643\u0629 \u0627\u0634\u062a\u0631\u062a \u0622\u0644\u0629 \u062a\u0643\u0644\u0641\u062a\u0647\u0627 10,000 \u062f\u0648\u0644\u0627\u0631\u060c \u0648\u062a\u0642\u062f\u0631 \u0623\u0646 \u0639\u0645\u0631\u0647\u0627 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0647\u0648 5 \u0633\u0646\u0648\u0627\u062a \u0648\u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0631\u062f\u0629 1,000 \u062f\u0648\u0644\u0627\u0631. \u0625\u0630\u0627 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u062b\u0627\u0628\u062a \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0641\u0633\u064a\u0643\u0648\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p><p><strong><span class=\"katex\"><span class=\"katex-mathml\">\u0645\u0628\u0644\u063a \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a=\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644\u2212(\u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0631\u062f\u0629\/\u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a)=10,000\u2212(1,000\/5) =1,800 \u062f\u0648\u0644\u0627\u0631<\/span><\/span><\/strong><\/p><p>\u0628\u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u064a\u0642\u0629\u060c \u064a\u062a\u0645 \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0639\u0645\u0631\u0647 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0628\u0634\u0643\u0644 \u0645\u062a\u0633\u0627\u0648\u064d.<\/p><p>\u0647\u0630\u0647 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0636\u0645\u0627\u0646 \u0623\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u062a\u0639\u0643\u0633 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0641\u064a \u0642\u064a\u0645\u062a\u0647\u0627 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a.<\/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-d3b66b4 elementor-widget elementor-widget-heading\" data-id=\"d3b66b4\" 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 \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\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-8832137 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8832137\" 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-c074616\" data-id=\"c074616\" 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-89f385f elementor-widget elementor-widget-text-editor\" data-id=\"89f385f\" 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>\u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0623\u0633\u0628\u0627\u0628 \u0645\u062a\u0639\u062f\u062f\u0629 \u062a\u062a\u0639\u0644\u0642 \u0628\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u062a\u0642\u062f\u064a\u0645 \u0635\u0648\u0631\u0629 \u062f\u0642\u064a\u0642\u0629 \u0639\u0646 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629. \u0625\u0644\u064a\u0643 \u0623\u0628\u0631\u0632 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u064a \u062a\u062c\u0639\u0644 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0623\u0645\u0631\u064b\u0627 \u0636\u0631\u0648\u0631\u064a\u064b\u0627:<\/p><h3><strong>1. \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644 \u0639\u0644\u0649 \u0641\u062a\u0631\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647:<\/strong><\/h3><p>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0645\u0628\u0627\u0646\u064a\u060c \u0627\u0644\u0645\u0639\u062f\u0627\u062a\u060c \u0648\u0627\u0644\u0622\u0644\u0627\u062a \u0644\u0647\u0627 \u0639\u0645\u0631 \u0625\u0646\u062a\u0627\u062c\u064a \u0645\u062d\u062f\u062f. \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u062a\u062d\u0645\u064a\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0644 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0634\u0631\u0627\u0624\u0647 \u0641\u064a\u0647\u0627\u060c \u064a\u062a\u0645 \u062a\u0648\u0632\u064a\u0639 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0639\u0645\u0631 \u0627\u0644\u0623\u0635\u0644\u060c \u0645\u0645\u0627 \u064a\u0639\u0643\u0633 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0647 \u062e\u0644\u0627\u0644 \u062a\u0644\u0643 \u0627\u0644\u0641\u062a\u0631\u0629.<\/p><h3><strong>2. \u062a\u0642\u062f\u064a\u0645 \u0635\u0648\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629:<\/strong><\/h3><p>\u064a\u0633\u0627\u0639\u062f \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0635\u0648\u0631\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0639\u0627\u062f\u0644\u0629 \u0644\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629. \u0628\u062f\u0648\u0646 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0633\u062a\u0643\u0648\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0631\u062a\u0641\u0639\u0629 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0648\u0627\u0642\u0639\u064a \u0641\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0641\u064a\u0647\u0627 \u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u0645\u0646\u062e\u0641\u0636\u0629 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0648\u0627\u0642\u0639\u064a \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0644\u0627\u062d\u0642\u0629. \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u064a\u0636\u0645\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0628\u0634\u0643\u0644 \u064a\u0639\u0643\u0633 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0623\u0635\u0648\u0644.<\/p><h3><strong>3. \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<\/strong><\/h3><p>\u062a\u062a\u0637\u0644\u0628 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629 (\u0645\u062b\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 <a href=\"https:\/\/www.ifrs.org\/\">(IFRS)<\/a> \u0623\u0648 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u064b\u0627 (GAAP)) \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0644\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629. \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0636\u0631\u0648\u0631\u064a \u0644\u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u0648\u062b\u0648\u0642\u0629 \u0648\u0634\u0641\u0627\u0641\u0629.<\/p><h3><strong>4. \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0635\u0648\u0644:<\/strong><\/h3><p>\u064a\u0645\u0643\u0646 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u062a\u062e\u0637\u064a\u0637 \u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629. \u064a\u0639\u0631\u0641 \u0627\u0644\u0645\u062f\u064a\u0631\u0648\u0646 \u0645\u062a\u0649 \u0633\u062a\u0646\u062a\u0647\u064a \u0641\u062a\u0631\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0635\u0644 \u0648\u0645\u062a\u0649 \u064a\u062d\u062a\u0627\u062c\u0648\u0646 \u0625\u0644\u0649 \u062a\u062e\u0635\u064a\u0635 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0644\u0634\u0631\u0627\u0621 \u0623\u0635\u0648\u0644 \u062c\u062f\u064a\u062f\u0629.<\/p><h3><strong>5. \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629:<\/strong><\/h3><p>\u0643\u0645\u0627 \u0630\u0643\u0631\u0646\u0627 \u0633\u0627\u0628\u0642\u064b\u0627\u060c \u064a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u062a\u0643\u0644\u0641\u0629 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p><h3><strong>6. \u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a:<\/strong><\/h3><p>\u064a\u0645\u0643\u0646 \u0644\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0623\u0646 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629 \u0645\u062b\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644 (ROA) \u0648\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a. \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u064a\u0639\u0632\u0632 \u0645\u0646 \u062f\u0642\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0648\u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644.<\/p><h3><strong>\u0645\u062b\u0627\u0644 \u062a\u0648\u0636\u064a\u062d\u064a:<\/strong><\/h3><p>\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0634\u0631\u0643\u0629 \u0627\u0634\u062a\u0631\u062a \u0645\u0639\u062f\u0627\u062a \u062a\u0643\u0644\u0641\u062a\u0647\u0627 50,000 \u062f\u0648\u0644\u0627\u0631 \u0648\u062a\u0642\u062f\u0631 \u0623\u0646 \u0639\u0645\u0631\u0647\u0627 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0647\u0648 10 \u0633\u0646\u0648\u0627\u062a \u0645\u0639 \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0642\u064a\u0645\u0629 \u062e\u0631\u062f\u0629. \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0642\u0633\u0637 \u0627\u0644\u062b\u0627\u0628\u062a\u060c \u064a\u062a\u0645 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a \u0643\u0627\u0644\u062a\u0627\u0644\u064a:<\/p><p><strong><span class=\"katex\"><span class=\"katex-mathml\">\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a=50,00010=5,000 \u062f\u0648\u0644\u0627\u0631<\/span><\/span><\/strong><\/p><p>\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0628\u0644\u063a \u0643\u0645\u0635\u0631\u0648\u0641 \u0625\u0647\u0644\u0627\u0643 \u0633\u0646\u0648\u064a \u0641\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0639\u0634\u0631\u060c \u0645\u0645\u0627 \u064a\u0639\u0643\u0633 \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0639\u0644\u0649 \u0641\u062a\u0631\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\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-64e31a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64e31a7\" 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-62c7b82\" data-id=\"62c7b82\" 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-c271c99 elementor-widget elementor-widget-heading\" data-id=\"c271c99\" 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\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0641\u064a \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\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-641c671 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"641c671\" 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-a0ad227\" data-id=\"a0ad227\" 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-1a11e69 elementor-widget elementor-widget-text-editor\" data-id=\"1a11e69\" 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><strong>1. \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a<\/strong><\/h3><p>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a \u0644\u0643\u0644 \u0623\u0635\u0644 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062a\u062c\u0631\u0628\u062a\u0647\u0627 \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0635\u0646\u0627\u0639\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0624\u062b\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a.<\/p><h3><strong>2. \u062a\u0642\u062f\u064a\u0631 \u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0631\u062f\u0629<\/strong><\/h3><p>\u062a\u0639\u062f \u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0631\u062f\u0629 \u062a\u0642\u062f\u064a\u0631\u0627\u064b \u0644\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u0644\u0644\u0623\u0635\u0644 \u0639\u0646\u062f \u0646\u0647\u0627\u064a\u0629 \u0639\u0645\u0631\u0647 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a. \u064a\u062a\u0637\u0644\u0628 \u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u062f\u0642\u0629 \u0648\u062d\u0643\u0645\u0629 \u0644\u0636\u0645\u0627\u0646 \u0639\u062f\u0645 \u0627\u0644\u0645\u0628\u0627\u0644\u063a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0642\u0644\u064a\u0644 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643.<\/p><h3><strong>3. \u0627\u0644\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u062f\u0648\u0631\u064a \u0644\u0644\u0623\u0635\u0648\u0644<\/strong><\/h3><p>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062d\u062f\u064a\u062b \u0642\u064a\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u0628\u0627\u0646\u062a\u0638\u0627\u0645\u060c \u062e\u0627\u0635\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0648 \u0638\u0631\u0648\u0641 \u0627\u0644\u0633\u0648\u0642.<\/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-ee7544c elementor-widget elementor-widget-heading\" data-id=\"ee7544c\" 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 \u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u061f\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1e94cc elementor-widget elementor-widget-text-editor\" data-id=\"d1e94cc\" 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>\u0644\u0644\u0625\u0647\u0644\u0627\u0643 \u0639\u0644\u0627\u0642\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a. \u0625\u0644\u064a\u0643 \u0643\u064a\u0641\u064a\u0629 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0639\u0644\u0649 \u0627\u0644\u0636\u0631\u0627\u0626\u0628:<\/p><h3><strong>1. \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629:<\/strong><\/h3><p>\u0639\u0646\u062f\u0645\u0627 \u062a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0639\u0644\u0649 \u0623\u0635\u0648\u0644\u0647\u0627\u060c \u064a\u062a\u0645 \u062e\u0635\u0645 \u0645\u0628\u0644\u063a \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a \u0645\u0646 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0646\u062f \u062d\u0633\u0627\u0628 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629. \u0647\u0630\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u064a\u0639\u062a\u0628\u0631 \u062a\u0643\u0644\u0641\u0629 \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u062a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u062a\u062e\u0641\u0636 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u062f\u0641\u0639\u0647 \u0643\u0636\u0631\u0627\u0626\u0628.<\/p><h3><strong>2. \u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644:<\/strong><\/h3><p>\u062a\u0634\u062c\u0639 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0645\u0627\u062d \u0628\u062e\u0635\u0645 \u0645\u0628\u0627\u0644\u063a \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u0649 \u0644\u0634\u0631\u0627\u0621 \u0627\u0644\u0623\u0635\u0644 (\u0645\u062b\u0644 \u0637\u0631\u0642 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062a\u0633\u0627\u0631\u0639). \u0647\u0630\u0627 \u064a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0639\u0628\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u0649 \u0648\u064a\u062d\u0641\u0632 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062b \u0623\u0635\u0648\u0644\u0647\u0627 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631.<\/p><h3><strong>3. \u0627\u0644\u062a\u062e\u0637\u064a\u0637 <a href=\"https:\/\/e-invoice.io\/en\/%d9%85%d8%a7-%d9%87%d9%88-%d8%a7%d9%84%d8%a5%d9%82%d8%b1%d8%a7%d8%b1-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a-%d9%88%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%a5%d8%b9%d8%af%d8%a7%d8%af%d9%87-%d9%81%d9%8a\/\">\u0627\u0644\u0636\u0631\u064a\u0628\u064a<\/a>:<\/strong><\/h3><p>\u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u0642 \u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 \u0645\u0639\u064a\u0646\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062a\u0633\u0627\u0631\u0639 \u0644\u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u0649 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0645\u0646\u062e\u0641\u0636\u0629\u060c \u062b\u0645 \u0627\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0637\u0631\u0642 \u0623\u062e\u0631\u0649 \u0639\u0646\u062f\u0645\u0627 \u062a\u0632\u064a\u062f \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<\/p><h3><strong>4. \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629:<\/strong><\/h3><p>\u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f \u0643\u064a\u0641\u064a\u0629 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0645\u0627 \u0647\u064a \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0644\u0630\u0644\u0643. \u062a\u062e\u062a\u0644\u0641 \u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0645\u0646 \u0628\u0644\u062f \u0625\u0644\u0649 \u0622\u062e\u0631\u060c \u0648\u0642\u062f \u062a\u0641\u0631\u0636 \u0628\u0639\u0636 \u0627\u0644\u062f\u0648\u0644 \u062d\u062f\u0648\u062f\u064b\u0627 \u0623\u0648 \u0642\u0648\u0627\u0639\u062f \u0645\u0639\u064a\u0646\u0629 \u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643.<\/p><h3><strong>\u0645\u062b\u0627\u0644 \u062a\u0648\u0636\u064a\u062d\u064a:<\/strong><\/h3><p>\u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 \u0634\u0631\u0643\u0629 \u0645\u0627 \u0644\u062f\u064a\u0647\u0627 \u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u062d\u062a\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u0628\u0644\u063a 100,000 \u062f\u0648\u0644\u0627\u0631. \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0644\u0623\u0635\u0648\u0644 \u0647\u064a 20,000 \u062f\u0648\u0644\u0627\u0631\u060c \u0641\u0625\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0633\u064a\u0643\u0648\u0646:<\/p><p><strong><span class=\"katex\"><span class=\"katex-mathml\">\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629=\u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0642\u0628\u0644 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628\u2212\u0627\u0644\u0625\u0647\u0644\u0627\u0643=100,000\u221220,000=80,000 \u062f\u0648\u0644\u0627\u0631<\/span><\/span><\/strong><\/p><p>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a 30%\u060c \u0641\u0625\u0646 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0633\u062a\u0643\u0648\u0646:<\/p><p><strong><span class=\"katex\"><span class=\"katex-mathml\">\u0627\u0644\u0636\u0631\u0627\u0626\u0628=80,000\u00d70.30=24,000 \u062f\u0648\u0644\u0627\u0631<\/span><\/span><\/strong><\/p><p>\u0628\u062f\u0648\u0646 \u062e\u0635\u0645 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0643\u0627\u0646\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0633\u062a\u0643\u0648\u0646:<\/p><p><strong><span class=\"katex\"><span class=\"katex-mathml\">100,000\u00d70.30=30,000 \u062f\u0648\u0644\u0627\u0631<\/span><\/span><\/strong><\/p><p>\u0625\u0630\u0646\u060c \u0628\u0641\u0636\u0644 \u062e\u0635\u0645 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u062a\u0645\u0643\u0646\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0628\u0645\u0642\u062f\u0627\u0631 <strong>6,000 \u062f\u0648\u0644\u0627\u0631<\/strong>.<\/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-6033b14 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6033b14\" 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-85e0d3a\" data-id=\"85e0d3a\" 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-468130e elementor-widget elementor-widget-heading\" data-id=\"468130e\" 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\">\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0639\u0644\u0649 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a\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-8f929d6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f929d6\" 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-1bfdf21\" data-id=\"1bfdf21\" 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-693fd78 elementor-widget elementor-widget-text-editor\" data-id=\"693fd78\" 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><strong>1. \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0625\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644<\/strong><\/h3><p>\u064a\u0633\u0627\u0647\u0645 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0641\u064a \u062a\u062e\u0641\u064a\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u060c \u0645\u0645\u0627 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0646\u0633\u0628\u0629 \u0627\u0644\u062f\u064a\u0648\u0646 \u0625\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0648\u0647\u064a \u0645\u0624\u0634\u0631 \u0645\u0647\u0645 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u064a\u0646 \u062d\u0648\u0644 \u0645\u062f\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.<\/p><h3><strong>2. \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0631\u0628\u062d\u064a\u0629<\/strong><\/h3><p>\u064a\u0624\u062b\u0631 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0639\u0644\u0649 \u0646\u0633\u0628 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0645\u062b\u0644 \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a \u0648\u0627\u0644\u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0641\u0647\u0645 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0639\u0646\u062f \u062a\u062d\u0644\u064a\u0644 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p><h3><strong>3. \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/strong><\/h3><p>\u0644\u0627 \u064a\u0624\u062b\u0631 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u0648\u0644\u0643\u0646\u0647 \u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u0639\u0644\u0646\u0629\u060c \u0645\u0645\u0627 \u064a\u0628\u0631\u0632 \u0623\u0647\u0645\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0644\u0641\u0647\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0644\u0634\u0631\u0643\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-33ab319 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33ab319\" 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-c15bc80\" data-id=\"c15bc80\" 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-91238a2 elementor-widget elementor-widget-heading\" data-id=\"91238a2\" 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\">\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-efd32d3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efd32d3\" 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-b51854a\" data-id=\"b51854a\" 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-1eb45c8 elementor-widget elementor-widget-text-editor\" data-id=\"1eb45c8\" 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<div class=\"flex-1 overflow-hidden\"><div class=\"react-scroll-to-bottom--css-ihfgp-79elbk h-full\"><div class=\"react-scroll-to-bottom--css-ihfgp-1n7m0yu\"><div><div class=\"flex flex-col text-sm pb-9\"><div class=\"w-full text-token-text-primary\" dir=\"auto\" data-testid=\"conversation-turn-9\" data-scroll-anchor=\"true\"><div class=\"py-2 juice:py-[18px] px-3 text-base md:px-4 m-auto md:px-5 lg:px-1 xl:px-5\"><div class=\"mx-auto flex flex-1 gap-3 text-base juice:gap-4 juice:md:gap-6 md:max-w-3xl lg:max-w-[40rem] xl:max-w-[48rem]\"><div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\"><div class=\"flex-col gap-1 md:gap-3\"><div class=\"flex flex-grow flex-col max-w-full\"><div class=\"min-h-[20px] text-message flex flex-col items-start whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 juice:w-full juice:items-end overflow-x-auto gap-2\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"e9d92131-e3c6-45d7-86cf-83e861f63f25\"><div class=\"flex w-full flex-col gap-1 juice:empty:hidden juice:first:pt-[3px]\"><div class=\"markdown prose w-full break-words dark:prose-invert light\"><p>\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u064a\u064f\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u0631\u0643\u0627\u0626\u0632 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u062d\u064a\u062b \u064a\u062a\u064a\u062d \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0639\u0645\u0631\u0647\u0627 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u060c \u0645\u0645\u0627 \u064a\u0639\u0643\u0633 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a \u0644\u0647\u0627 \u0648\u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0635\u0648\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0645\u0646\u0635\u0641\u0629. \u0645\u0646 \u062e\u0644\u0627\u0644 \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u0629\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u062a\u062e\u0637\u064a\u0637\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0625\u062f\u0627\u0631\u0629 \u0623\u0635\u0648\u0644\u0647\u0627 \u0628\u0634\u0643\u0644 \u0641\u0639\u0651\u0627\u0644. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0644\u0639\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u062f\u0648\u0631\u064b\u0627 \u062d\u064a\u0648\u064a\u064b\u0627 \u0641\u064a \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0648\u0636\u0639\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629\u060c \u0641\u0647\u0645 \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u064a\u0639\u0632\u0632 \u0645\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u064a\u064f\u0639\u062f\u0651 \u0623\u062f\u0627\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0642\u064a\u0627\u0633 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\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>\u064a\u0639\u062f \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0645\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0647\u0648 \u0639\u0645\u0644\u064a\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0648\u0632\u064a\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0639\u0645\u0631\u0647\u0627 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a. \u064a\u0644\u0639\u0628 \u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u062f\u0648\u0631\u0627\u064b \u062d\u064a\u0648\u064a\u0627\u064b \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0635\u0648\u0631\u0629 \u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u064a\u0624\u062b\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644\u060c \u0633\u0646\u0633\u062a\u0639\u0631\u0636 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0625\u0647\u0644\u0627\u0643\u060c \u0627\u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u062d\u0633\u0627\u0628\u0647\u060c \u0648\u0623\u0647\u0645\u064a\u062a\u0647 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629&hellip;&nbsp;<a href=\"https:\/\/e-invoice.io\/en\/%d8%a7%d9%84%d8%a5%d9%87%d9%84%d8%a7%d9%83-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a-%d9%85%d9%81%d9%87%d9%88%d9%85%d9%87%d8%8c-%d8%a3%d9%86%d9%88%d8%a7%d8%b9%d9%87%d8%8c-%d9%88%d8%a3%d8%ab\/\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a: \u0645\u0641\u0647\u0648\u0645\u0647\u060c \u0623\u0646\u0648\u0627\u0639\u0647\u060c \u0648\u0623\u062b\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><\/a><\/p>","protected":false},"author":7,"featured_media":5197,"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":[20],"tags":[],"class_list":["post-5194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-20"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0627\u0644\u0625\u0647\u0644\u0627\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a: 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