{"id":43198,"date":"2024-07-06T12:05:40","date_gmt":"2024-07-06T07:35:40","guid":{"rendered":"https:\/\/wpadmin.maktabkhooneh.org\/mag\/?p=43198"},"modified":"2026-04-06T14:38:43","modified_gmt":"2026-04-06T11:08:43","slug":"accounting-calculator-training","status":"publish","type":"post","link":"https:\/\/maktabkhooneh.org\/mag\/accounting-calculator-training\/","title":{"rendered":"\u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc &#8211; \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062c\u0627\u0645\u0639"},"content":{"rendered":"\n<p>\u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06cc\u06a9 \u0627\u0628\u0632\u0627\u0631 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0627\u0644\u06cc 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\u0646\u0645\u0627\u06cc\u0634 \u0645\u0642\u0627\u062f\u06cc\u0631 \u0645\u062e\u062a\u0644\u0641 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0647\u0645\u200c\u0632\u0645\u0627\u0646 \u0647\u0633\u062a\u0646\u062f \u0648 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0622\u0646\u0647\u0627 \u062f\u0627\u0631\u0627\u06cc \u067e\u0631\u06cc\u0646\u062a\u0631 \u062f\u0627\u062e\u0644\u06cc \u0628\u0631\u0627\u06cc \u0686\u0627\u067e \u0646\u062a\u0627\u06cc\u062c \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0647\u0633\u062a\u0646\u062f. \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0627\u06cc\u0646 \u0645\u0637\u0644\u0628 \u0627\u0632 \u062f\u0633\u062a\u0647 <a href=\"https:\/\/maktabkhooneh.org\/learn\/accounting\/\">\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0628\u0627 \u0645\u062c\u0644\u0647 \u0645\u06a9\u062a\u0628 \u062e\u0648\u0646\u0647 \u062f\u0646\u0628\u0627\u0644 \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a\u061f<\/h2>\n\n\n\n<p>\u0627\u06cc\u0646 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u0628\u0627 \u062f\u0627\u0634\u062a\u0646 \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0648\u06cc\u0698\u0647\u200c\u0627\u06cc \u0628\u0631\u0627\u06cc \u062a\u0648\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u062a\u062c\u0627\u0631\u06cc\u060c \u0628\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0648 \u0627\u0641\u0631\u0627\u062f\u06cc \u06a9\u0647 \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u0645\u0627\u0644\u06cc \u06a9\u0627\u0631 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u062a\u0627 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0633\u0631\u06cc\u0639\u200c\u062a\u0631 \u0648 \u062f\u0642\u06cc\u0642\u200c\u062a\u0631 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f. \u0628\u0647\u200c\u0637\u0648\u0631\u06a9\u0644\u06cc\u060c \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0628\u0632\u0627\u0631 \u0645\u0647\u0645\u06cc \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0648 \u062f\u0642\u062a \u0631\u0627 \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647\u0628\u0648\u062f \u0645\u06cc\u200c\u0628\u062e\u0634\u062f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0622\u0645\u0648\u0632\u0634 \u06a9\u0644\u06cc\u062f\u0647\u0627 \u0648 \u062f\u06a9\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h2>\n\n\n\n<p>\u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u06cc\u0646\u060c \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0627\u0631\u0627\u06cc \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u062e\u0627\u0635\u06cc \u0646\u06cc\u0632 \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0628\u0647 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0627\u0644\u06cc \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0628\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u060c \u06a9\u0644\u06cc\u062f GT \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u06a9\u0627\u0645\u0644 Grand Total \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u062c\u0645\u0648\u0639 \u06a9\u0644 \u0645\u0642\u0627\u062f\u06cc\u0631 \u0648\u0627\u0631\u062f \u0634\u062f\u0647\u060c \u06a9\u0644\u06cc\u062f TAX \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u06a9\u0644\u06cc\u062f C \u0628\u0631\u0627\u06cc \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0622\u062e\u0631\u06cc\u0646 \u0648\u0631\u0648\u062f\u06cc \u0648 \u06a9\u0644\u06cc\u062f AC \u06cc\u0627 \u0647\u0645\u0627\u0646 All Clear \u0628\u0631\u0627\u06cc \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u062a\u0645\u0627\u0645\u06cc \u0648\u0631\u0648\u062f\u06cc\u200c\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/p>\n\n\n<div class=\"jet-listing-grid--50121\" style=\"\"><div class=\"jet-listing-dynamic-field-block zht-maktab-khooneh-course cb-fb2qc30r\"data-is-block=\"jet-engine\/dynamic-field\"><div class=\"jet-listing-dynamic-field__content\" >\n<div class=\"course-card\">\n    <div class=\"course-card-img\">\n        <img decoding=\"async\" \n            data-src=\"https:\/\/media1.maktabkhooneh.org\/CACHE\/images\/courses\/images\/accountant_1403-08-16-164655365\/a139b4e31c577c2a9ef17492319c283f.webp?expire=4893471932&#038;token=529be11cecd42062acc5a19af45b8362&#038;md5=UpvhHOzUIGKsxaGa9FuDYg==\" \n            alt=\"\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u0633\u067e\u06cc\u062f\u0627\u0631 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u06cc\" \n            title=\"\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u0633\u067e\u06cc\u062f\u0627\u0631 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u06cc\" \n            width=\"100%\" \n            height=\"auto\"\n           \n         src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\">\n    <\/div>\n\n    <div class=\"course-details\">\n        <a href=\"https:\/\/maktabkhooneh.org\/course\/%D8%A2%D9%85%D9%88%D8%B2%D8%B4-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D8%B3%D9%BE%DB%8C%D8%AF%D8%A7%D8%B1-%D8%AA%D9%88%D9%84%DB%8C%D8%AF%DB%8C-mk615\/\" class=\"course-title\" target=\"_blank\" rel=\"noopener noreferrer\">\n            \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u0633\u067e\u06cc\u062f\u0627\u0631 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062a\u0648\u0644\u06cc\u062f\u06cc        <\/a>\n\n        <div class=\"course-price\">\n            \n                <span class=\"real-price\">\n                                            \u06f1,\u06f6\u06f9\u06f9,\u06f0\u06f0\u06f0                                    <\/span>\n\n                <span>\n                    <span class=\"discounted-price\">\n                        \u06f5\u06f0\u06f9,\u06f7\u06f0\u06f0                    <\/span>\n                    <span class=\"price-currency\">\u062a\u0648\u0645\u0627\u0646<\/span>\n                <\/span>\n\n                                    <div class=\"discount-percentage\">\n                        \u06f7\u06f0%                    <\/div>\n                \n                    <\/div>\n        <button class=\"course-cta-button\" data-course-url=\"https:\/\/maktabkhooneh.org\/course\/%D8%A2%D9%85%D9%88%D8%B2%D8%B4-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D8%B3%D9%BE%DB%8C%D8%AF%D8%A7%D8%B1-%D8%AA%D9%88%D9%84%DB%8C%D8%AF%DB%8C-mk615\/\">\n            \u0645\u0634\u0627\u0647\u062f\u0647 \u0648 \u062e\u0631\u06cc\u062f        <\/button>\n    <\/div>\n<\/div>\n<\/div><\/div><\/div>\n\n\n<p>\u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0631\u062e\u06cc \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u062f\u0627\u0631\u0627\u06cc \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062f\u0631\u0635\u062f (\u066a) \u0648 \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062a\u063a\u06cc\u06cc\u0631 \u0639\u0644\u0627\u0645\u062a (+\/-) \u0646\u06cc\u0632 \u0647\u0633\u062a\u0646\u062f. \u0627\u06cc\u0646 \u062a\u0646\u0648\u0639 \u06a9\u0644\u06cc\u062f\u0647\u0627 \u0648 \u0642\u0627\u0628\u0644\u06cc\u062a\u200c\u0647\u0627 \u0628\u0627\u0639\u062b \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0627\u0628\u0632\u0627\u0631\u06cc \u06a9\u0627\u0631\u0622\u0645\u062f \u0648 \u0636\u0631\u0648\u0631\u06cc \u062f\u0631 \u0645\u062d\u06cc\u0637\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062a\u0628\u062f\u06cc\u0644 \u0634\u0648\u0646\u062f. \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 m+ \u067e\u0627\u0633\u062e\u06af\u0648\u06cc \u0633\u0648\u0627\u0644\u0627\u062a \u0634\u0645\u0627\u0633\u062a. \u0645\u0648\u0627\u0631\u062f \u0645\u0630\u06a9\u0648\u0631 \u067e\u0627\u0633\u062e\u06af\u0648\u06cc \u0633\u0648\u0627\u0644\u0627\u062a \u0634\u0645\u0627 \u062f\u0631 \u062e\u0635\u0648\u0635 \u0622\u0645\u0648\u0632\u0634 \u06a9\u0627\u0631 \u0628\u0627 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0634\u0627\u0631\u067e \u0647\u0645 \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/c-users-123456-desktop-covers-untitled-jpg-5.jpeg\" alt=\"\u0622\u0645\u0648\u0632\u0634 \u06a9\u0644\u06cc\u062f\u0647\u0627 \u0648 \u062f\u06a9\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" class=\"wp-image-43199\" title=\"\" srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/c-users-123456-desktop-covers-untitled-jpg-5.jpeg 800w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/c-users-123456-desktop-covers-untitled-jpg-5-300x188.jpeg.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/c-users-123456-desktop-covers-untitled-jpg-5-768x480.jpeg.webp 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u0644\u06cc\u062f ON\/C: \u0631\u0648\u0634\u0646\/\u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f ON\/C \u062c\u0647\u062a \u0631\u0648\u0634\u0646\u200c\u06a9\u0631\u062f\u0646 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u0648 \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0635\u0641\u062d\u0647\u200c\u0646\u0645\u0627\u06cc\u0634 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0627 \u0641\u0634\u0631\u062f\u0646 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u060c \u062a\u0645\u0627\u0645\u06cc \u0627\u0639\u062f\u0627\u062f \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a \u0641\u0639\u0644\u06cc \u0627\u0632 \u062d\u0627\u0641\u0638\u0647 \u067e\u0627\u06a9 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f \u0648 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u0628\u0647 \u062d\u0627\u0644\u062a \u0627\u0648\u0644\u06cc\u0647 \u0628\u0627\u0632\u0645\u06cc\u200c\u06af\u0631\u062f\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639 \u0645\u062c\u062f\u062f \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0628\u0633\u06cc\u0627\u0631 \u0645\u0641\u06cc\u062f \u0627\u0633\u062a.<\/p>\n\n\n<div class=\"jet-listing-grid--50192\" style=\"\"><style><\/style><section class=\"zht-related-post\" itemscope=\"\" itemtype=\"https:\/\/schema.org\/Article\" role=\"region\"\n  aria-label=\"Related article\">\n  <div class=\"zht-related-post-section-label\">\n    \u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637\n  <\/div>\n  <img decoding=\"async\" width=\"300\" height=\"189\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/05ef3dfc-98ca-4e81-8348-681e1a418fb0-300x189.jpg\" class=\"attachment-medium size-medium wp-post-image lazyload\" alt=\"\u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/05ef3dfc-98ca-4e81-8348-681e1a418fb0-300x189.jpg 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/05ef3dfc-98ca-4e81-8348-681e1a418fb0-768x484.jpg 768w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/05ef3dfc-98ca-4e81-8348-681e1a418fb0.jpg 1024w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" title=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/189;\">\n  <a href=\"https:\/\/maktabkhooneh.org\/mag\/tax-accounting-training-book\/\" class=\"zht-related-post-title\"\n    itemprop=\"headline\" target=\"_blank\">\u0645\u0639\u0631\u0641\u06cc \u0628\u0647\u062a\u0631\u06cc\u0646 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627 \u0648 \u067e\u06cc\u200c\u062f\u06cc\u200c\u0627\u0641\u200c\u0647\u0627\u06cc \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/a>\n<\/section><\/div>\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u0644\u06cc\u062f CE: \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0648\u0631\u0648\u062f\u06cc<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f CE \u0628\u0631\u0627\u06cc \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0622\u062e\u0631\u06cc\u0646 \u0648\u0631\u0648\u062f\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0628\u062f\u0648\u0646 \u0627\u06cc\u0646\u06a9\u0647 \u0639\u0645\u0644\u06cc\u0627\u062a \u0642\u0628\u0644\u06cc \u0631\u0627 \u062a\u062d\u062a\u200c\u062a\u0623\u062b\u06cc\u0631 \u0642\u0631\u0627\u0631 \u062f\u0647\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0632\u0645\u0627\u0646\u06cc \u0645\u0641\u06cc\u062f \u0627\u0633\u062a \u06a9\u0647 \u0634\u0645\u0627 \u06cc\u06a9 \u0639\u062f\u062f \u0627\u0634\u062a\u0628\u0627\u0647 \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u062f \u0648 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u062a\u0646\u0647\u0627 \u0622\u0646 \u0648\u0631\u0648\u062f\u06cc \u062e\u0627\u0635 \u0631\u0627 \u067e\u0627\u06a9 \u06a9\u0646\u06cc\u062f \u0648 \u0627\u062f\u0627\u0645\u0647 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0631\u0627 \u0628\u062f\u0648\u0646 \u0645\u0634\u06a9\u0644 \u0627\u062f\u0627\u0645\u0647 \u062f\u0647\u06cc\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u0644\u06cc\u062f +\/\u2212: \u062a\u063a\u06cc\u06cc\u0631 \u0639\u0644\u0627\u0645\u062a<\/h3>\n\n\n\n<p>\u0645\u0634\u0627\u0628\u0647 \u0631\u0648\u0627\u0644 \u0645\u0639\u0645\u0648\u0644\u060c \u06a9\u0644\u06cc\u062f +\/\u2212 \u0628\u0631\u0627\u06cc \u062a\u063a\u06cc\u06cc\u0631 \u0639\u0644\u0627\u0645\u062a \u0639\u062f\u062f \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f. \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u06cc\u06a9 \u0639\u062f\u062f \u0645\u062b\u0628\u062a \u0631\u0627 \u0628\u0647 \u0645\u0646\u0641\u06cc \u062a\u0628\u062f\u06cc\u0644 \u06a9\u0646\u06cc\u062f \u06cc\u0627 \u0628\u0627\u0644\u0639\u06a9\u0633. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0647\u200c\u062e\u0635\u0648\u0635 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0647 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0648\u0631\u0648\u062f \u0627\u0639\u062f\u0627\u062f \u0645\u0646\u0641\u06cc \u062f\u0627\u0631\u0646\u062f\u060c \u0628\u0633\u06cc\u0627\u0631 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0627\u0633\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u0644\u06cc\u062f %: \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631\u0635\u062f<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f % \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631\u0635\u062f \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0647 \u0634\u0645\u0627 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0627 \u0628\u0647\u200c\u0631\u0627\u062d\u062a\u06cc \u062f\u0631\u0635\u062f \u06cc\u06a9 \u0639\u062f\u062f \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u06cc\u062f \u06cc\u0627 \u06cc\u06a9 \u0639\u062f\u062f \u0631\u0627 \u0628\u0647 \u062f\u0631\u0635\u062f\u06cc \u0627\u0632 \u0639\u062f\u062f \u062f\u06cc\u06af\u0631 \u062a\u0628\u062f\u06cc\u0644 \u06a9\u0646\u06cc\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0627\u0644\u06cc\u061b \u0645\u0627\u0646\u0646\u062f \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u06cc\u0627 \u062a\u062e\u0641\u06cc\u0641\u200c\u0647\u0627 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0641\u06cc\u062f \u0627\u0633\u062a. \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u06a9\u0644\u06cc\u062f M+, M-, MRC: \u062d\u0627\u0641\u0638\u0647 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u0644\u06cc\u062f M+, M-, MRC: \u062d\u0627\u0641\u0638\u0647<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc M+, M-, \u0648 MRC \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u062d\u0627\u0641\u0638\u0647 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. M+ \u0628\u0631\u0627\u06cc \u0627\u0636\u0627\u0641\u0647\u200c\u06a9\u0631\u062f\u0646 \u06cc\u06a9 \u0645\u0642\u062f\u0627\u0631 \u0628\u0647 \u062d\u0627\u0641\u0638\u0647\u060c M- \u0628\u0631\u0627\u06cc \u06a9\u0645\u200c\u06a9\u0631\u062f\u0646 \u06cc\u06a9 \u0645\u0642\u062f\u0627\u0631 \u0627\u0632 \u062d\u0627\u0641\u0638\u0647 \u0648 MRC \u0628\u0631\u0627\u06cc \u0628\u0627\u0632\u06cc\u0627\u0628\u06cc \u0645\u0642\u062f\u0627\u0631 \u0630\u062e\u06cc\u0631\u0647 \u0634\u062f\u0647 \u062f\u0631 \u062d\u0627\u0641\u0638\u0647 \u0648 \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0622\u0646 \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u0647\u0627 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u067e\u06cc\u0686\u06cc\u062f\u0647 \u06a9\u0647 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0630\u062e\u06cc\u0631\u0647 \u0645\u0648\u0642\u062a \u0646\u062a\u0627\u06cc\u062c 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\u062d\u0633\u0627\u0628\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0647\u200c\u0631\u0627\u062d\u062a\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0647\u0631 \u0645\u0628\u0644\u063a\u06cc \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0628\u0647 \u0622\u0646 \u0627\u0636\u0627\u0641\u0647 \u06a9\u0646\u06cc\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0648\u0632\u0627\u0646\u0647 \u06a9\u0627\u0631\u0628\u0631\u062f \u0632\u06cc\u0627\u062f\u06cc \u062f\u0627\u0631\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u0644\u06cc\u062f TAX-: \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u06a9\u0627\u0647\u0634\u06cc<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f TAX- \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u06a9\u0645\u200c\u06a9\u0631\u062f\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u06cc\u06a9 \u0645\u0628\u0644\u063a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0647 \u0634\u0645\u0627 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0628\u0644\u063a\u06cc \u0631\u0627 \u0627\u0632 \u0622\u0646 \u06a9\u0645 \u06a9\u0646\u06cc\u062f \u0648 \u0645\u0628\u0644\u063a \u0646\u0647\u0627\u06cc\u06cc \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u06cc\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0628\u0631\u06af\u0634\u062a\u06cc \u06cc\u0627 \u062a\u062e\u0641\u06cc\u0641\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0641\u06cc\u062f \u0627\u0633\u062a.<\/p>\n\n\n<div class=\"jet-listing-grid--50192\" style=\"\"><section class=\"zht-related-post\" itemscope=\"\" itemtype=\"https:\/\/schema.org\/Article\" role=\"region\"\n  aria-label=\"Related article\">\n  <div class=\"zht-related-post-section-label\">\n    \u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637\n  <\/div>\n  <img decoding=\"async\" width=\"300\" height=\"213\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/124f7057-84f1-478e-ab09-0c3aceacb83d-300x213.jpg\" class=\"attachment-medium size-medium wp-post-image lazyload\" alt=\"\u0622\u0645\u0648\u0632\u0634 \u0628\u0633\u062a\u0646 \u062d\u0633\u0627\u0628\u200c \u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/124f7057-84f1-478e-ab09-0c3aceacb83d-300x213.jpg 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/124f7057-84f1-478e-ab09-0c3aceacb83d-768x545.jpg 768w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/124f7057-84f1-478e-ab09-0c3aceacb83d.jpg 1024w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" title=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/213;\">\n  <a href=\"https:\/\/maktabkhooneh.org\/mag\/closing-accounts-in-accounting\/\" class=\"zht-related-post-title\"\n    itemprop=\"headline\" target=\"_blank\">\u0622\u0645\u0648\u0632\u0634 \u0628\u0633\u062a\u0646 \u062d\u0633\u0627\u0628\u200c \u0647\u0627 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a>\n<\/section><\/div>\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u0644\u06cc\u062f GT: \u0645\u062c\u0645\u0648\u0639 \u06a9\u0644 \u062f\u0631 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f GT \u0628\u0631\u0627\u06cc \u0646\u0645\u0627\u06cc\u0634 \u0645\u062c\u0645\u0648\u0639 \u06a9\u0644 \u062a\u0645\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a\u06cc \u06a9\u0647 \u062a\u0627\u06a9\u0646\u0648\u0646 \u0627\u0646\u062c\u0627\u0645 \u0634\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0647\u200c\u062e\u0635\u0648\u0635 \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0637\u0648\u0644\u0627\u0646\u06cc \u0648 \u0628\u0631\u0627\u06cc \u0628\u0631\u0631\u0633\u06cc \u0635\u062d\u062a \u0645\u062c\u0645\u0648\u0639 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0628\u0633\u06cc\u0627\u0631 \u0645\u0641\u06cc\u062f \u0627\u0633\u062a. \u0628\u0627 \u0641\u0634\u0631\u062f\u0646 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0645\u062c\u0645\u0648\u0639 \u06a9\u0644\u06cc \u0631\u0627 \u0645\u0634\u0627\u0647\u062f\u0647 \u06a9\u0646\u06cc\u062f \u0648 \u0627\u0632 \u062f\u0642\u062a \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u062e\u0648\u062f \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u062d\u0627\u0635\u0644 \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u0644\u06cc\u062f MU: \u0645\u062d\u0627\u0633\u0628\u0647 \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f MU \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0647 \u0634\u0645\u0627 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u062a\u0627 \u0628\u0627 \u0648\u0627\u0631\u062f\u06a9\u0631\u062f\u0646 \u0642\u06cc\u0645\u062a \u062e\u0631\u06cc\u062f \u0648 \u062f\u0631\u0635\u062f \u0633\u0648\u062f \u0645\u0648\u0631\u062f\u0646\u0638\u0631\u060c \u0642\u06cc\u0645\u062a \u0641\u0631\u0648\u0634 \u0631\u0627 \u0628\u0647\u200c\u0631\u0627\u062d\u062a\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u06cc\u062f. \u0627\u06cc\u0646 \u0648\u06cc\u0698\u06af\u06cc \u0628\u0631\u0627\u06cc \u062a\u062c\u0627\u0631 \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0628\u0633\u06cc\u0627\u0631 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0627\u0633\u062a \u0648 \u0628\u0647 \u0633\u0627\u062f\u0647\u200c\u062a\u0631 \u0634\u062f\u0646 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0639\u062f\u062f\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc: \u06f0-\u06f9, +, -, *, \/<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0639\u062f\u062f\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0634\u0627\u0645\u0644 \u0627\u0639\u062f\u0627\u062f \u06f0 \u062a\u0627 \u06f9 \u0648 \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u062c\u0645\u0639 (+)\u060c \u062a\u0641\u0631\u06cc\u0642 (-)\u060c \u0636\u0631\u0628 (*) \u0648 \u062a\u0642\u0633\u06cc\u0645 (\/) \u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u0646\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u0647\u0627 \u0647\u0645\u0627\u0646\u0646\u062f \u0633\u0627\u06cc\u0631 \u0645\u0627\u0634\u06cc\u0646 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\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u0632\u06cc\u0645.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06f1. \u0631\u0648\u0634\u0646\u200c\u06a9\u0631\u062f\u0646 \u0648 \u0622\u0645\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f ON\/C (\u0631\u0648\u0634\u0646\/\u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646): \u0628\u0631\u0627\u06cc \u0631\u0648\u0634\u0646\u200c\u06a9\u0631\u062f\u0646 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628\u060c \u06a9\u0644\u06cc\u062f ON\/C \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0631\u0627\u06cc \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0635\u0641\u062d\u0647\u200c\u0646\u0645\u0627\u06cc\u0634 \u0648 \u0634\u0631\u0648\u0639 \u06cc\u06a9 \u0645\u062d\u0627\u0633\u0628\u0647 \u062c\u062f\u06cc\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646\u200c\u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0642\u0628\u0644\u06cc \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u062f\u0627\u062f\u0647\u200c\u0627\u06cc\u062f \u0648 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u0645\u062d\u0627\u0633\u0628\u0647 \u062c\u062f\u06cc\u062f\u06cc \u0631\u0627 \u0634\u0631\u0648\u0639 \u06a9\u0646\u06cc\u062f\u060c \u0628\u0627 \u0641\u0634\u0631\u062f\u0646 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0635\u0641\u062d\u0647\u200c\u0646\u0645\u0627\u06cc\u0634 \u067e\u0627\u06a9 \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u0622\u0645\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0648\u0627\u0631\u062f\u06a9\u0631\u062f\u0646 \u0627\u0639\u062f\u0627\u062f \u062c\u062f\u06cc\u062f \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06f2. \u0648\u0627\u0631\u062f\u06a9\u0631\u062f\u0646 \u0627\u0639\u062f\u0627\u062f \u0648 \u0627\u0646\u062c\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0639\u062f\u062f\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc (\u06f0-\u06f9, +, -, , \/) \u062f\u0631 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0647\u0645\u06cc\u062a \u0632\u06cc\u0627\u062f\u06cc \u062f\u0627\u0631\u0646\u062f. \u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u067e\u0627\u06cc\u0647\u200c\u0627\u06cc \u0645\u0627\u0646\u0646\u062f \u062c\u0645\u0639\u060c \u062a\u0641\u0631\u06cc\u0642\u060c \u0636\u0631\u0628 \u0648 \u062a\u0642\u0633\u06cc\u0645\u060c \u0627\u0632 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u0647\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n<div class=\"jet-listing-grid--50121\" style=\"\"><div class=\"jet-listing-dynamic-field-block zht-maktab-khooneh-course cb-fb2qc30r\"data-is-block=\"jet-engine\/dynamic-field\"><div class=\"jet-listing-dynamic-field__content\" >\n<div class=\"course-card\">\n    <div class=\"course-card-img\">\n        <img decoding=\"async\" \n            data-src=\"https:\/\/media1.maktabkhooneh.org\/CACHE\/images\/courses\/images\/6529\/bd6f0b6f598eeb468e6fdfcb6fb35a8f.webp?expire=4893471932&#038;token=66ed9a06ad913e088c9991e44fe74f3c&#038;md5=Zu2aBq2RPgiMmZHkT-dPPA==\" \n            alt=\"\u0622\u0645\u0648\u0632\u0634 \u0645\u0642\u062f\u0645\u0647\u200c\u0627\u06cc \u0628\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\" \n            title=\"\u0622\u0645\u0648\u0632\u0634 \u0645\u0642\u062f\u0645\u0647\u200c\u0627\u06cc \u0628\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc\" \n            width=\"100%\" \n            height=\"auto\"\n           \n         src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\">\n    <\/div>\n\n    <div class=\"course-details\">\n        <a href=\"https:\/\/maktabkhooneh.org\/course\/%D8%A2%D9%85%D9%88%D8%B2%D8%B4-%D9%85%D9%82%D8%AF%D9%85%D9%87-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%85%D8%A7%D9%84%DB%8C-mk6529\/\" class=\"course-title\" target=\"_blank\" rel=\"noopener noreferrer\">\n            \u0622\u0645\u0648\u0632\u0634 \u0645\u0642\u062f\u0645\u0647\u200c\u0627\u06cc \u0628\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0627\u0644\u06cc        <\/a>\n\n        <div class=\"course-price\">\n            \n                <span class=\"real-price\">\n                                            \u06f2\u06f9\u06f9,\u06f0\u06f0\u06f0                                    <\/span>\n\n                <span>\n                    <span class=\"discounted-price\">\n                        \u06f1\u06f6\u06f4,\u06f4\u06f5\u06f0                    <\/span>\n                    <span class=\"price-currency\">\u062a\u0648\u0645\u0627\u0646<\/span>\n                <\/span>\n\n                                    <div class=\"discount-percentage\">\n                        \u06f4\u06f5%                    <\/div>\n                \n                    <\/div>\n        <button class=\"course-cta-button\" data-course-url=\"https:\/\/maktabkhooneh.org\/course\/%D8%A2%D9%85%D9%88%D8%B2%D8%B4-%D9%85%D9%82%D8%AF%D9%85%D9%87-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%85%D8%A7%D9%84%DB%8C-mk6529\/\">\n            \u0645\u0634\u0627\u0647\u062f\u0647 \u0648 \u062e\u0631\u06cc\u062f        <\/button>\n    <\/div>\n<\/div>\n<\/div><\/div><\/div>\n\n\n<p>\u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646\u200c\u0645\u062b\u0627\u0644:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062c\u0645\u0639: \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u06f2\u06f5 + \u06f3\u06f0\u060c \u0627\u0628\u062a\u062f\u0627 \u0639\u062f\u062f \u06f2\u06f5 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f\u060c \u0633\u067e\u0633 \u06a9\u0644\u06cc\u062f + \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u0648 \u0639\u062f\u062f \u06f3\u06f0 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f. \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u06a9\u0644\u06cc\u062f = \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0646\u062a\u06cc\u062c\u0647 \u0646\u0645\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0634\u0648\u062f.<\/li>\n\n\n\n<li>\u062a\u0641\u0631\u06cc\u0642: \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u06f4\u06f5 &#8211; \u06f2\u06f0\u060c \u0627\u0628\u062a\u062f\u0627 \u0639\u062f\u062f \u06f4\u06f5 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f\u060c \u0633\u067e\u0633 \u06a9\u0644\u06cc\u062f &#8211; \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u0648 \u0639\u062f\u062f \u06f2\u06f0 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f. \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u06a9\u0644\u06cc\u062f = \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0646\u062a\u06cc\u062c\u0647 \u0646\u0645\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0634\u0648\u062f.<\/li>\n\n\n\n<li>\u0636\u0631\u0628: \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u06f8 * \u06f5\u060c \u0627\u0628\u062a\u062f\u0627 \u0639\u062f\u062f \u06f8 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f\u060c \u0633\u067e\u0633 \u06a9\u0644\u06cc\u062f * \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u0648 \u0639\u062f\u062f \u06f5 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f. \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u06a9\u0644\u06cc\u062f = \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0646\u062a\u06cc\u062c\u0647 \u0646\u0645\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0634\u0648\u062f.<\/li>\n\n\n\n<li>\u062a\u0642\u0633\u06cc\u0645: \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u06f5\u06f0 \/ \u06f1\u06f0\u060c \u0627\u0628\u062a\u062f\u0627 \u0639\u062f\u062f \u06f5\u06f0 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f\u060c \u0633\u067e\u0633 \u06a9\u0644\u06cc\u062f \/ \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u0648 \u0639\u062f\u062f \u06f1\u06f0 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f. \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u06a9\u0644\u06cc\u062f = \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0646\u062a\u06cc\u062c\u0647 \u0646\u0645\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0634\u0648\u062f.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u06f3. \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0648\u0631\u0648\u062f\u06cc\u200c\u0647\u0627<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f CE (\u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0648\u0631\u0648\u062f\u06cc): \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0631\u0627\u06cc \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0622\u062e\u0631\u06cc\u0646 \u0648\u0631\u0648\u062f\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0628\u062f\u0648\u0646 \u0627\u06cc\u0646\u06a9\u0647 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0642\u0628\u0644\u06cc \u0631\u0627 \u062a\u062d\u062a\u200c\u062a\u0623\u062b\u06cc\u0631 \u0642\u0631\u0627\u0631 \u062f\u0647\u062f. \u0627\u06af\u0631 \u0639\u062f\u062f \u0627\u0634\u062a\u0628\u0627\u0647\u06cc \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0627 \u0641\u0634\u0627\u0631\u062f\u0627\u062f\u0646 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u060c \u062a\u0646\u0647\u0627 \u0622\u0646 \u0648\u0631\u0648\u062f\u06cc \u062e\u0627\u0635 \u0631\u0627 \u067e\u0627\u06a9 \u06a9\u0646\u06cc\u062f \u0648 \u0627\u062f\u0627\u0645\u0647 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0631\u0627 \u0628\u062f\u0648\u0646 \u0645\u0634\u06a9\u0644 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f.<\/p>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f AC (\u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u0647\u0645\u0647): \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0631\u0627\u06cc \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u062a\u0645\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0648 \u0628\u0627\u0632\u06af\u0631\u062f\u0627\u0646\u062f\u0646 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u0628\u0647 \u062d\u0627\u0644\u062a \u0627\u0648\u0644\u06cc\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u062a\u0645\u0627\u0645\u06cc \u0627\u0639\u062f\u0627\u062f \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a \u0645\u0648\u062c\u0648\u062f \u062f\u0631 \u062d\u0627\u0641\u0638\u0647 \u0648 \u0635\u0641\u062d\u0647\u200c\u0646\u0645\u0627\u06cc\u0634 \u0631\u0627 \u067e\u0627\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u0648 \u062f\u0633\u062a\u06af\u0627\u0647 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639 \u06cc\u06a9 \u0645\u062d\u0627\u0633\u0628\u0647 \u062c\u062f\u06cc\u062f \u0622\u0645\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062a\u063a\u06cc\u06cc\u0631 \u0639\u0644\u0627\u0645\u062a \u0627\u0639\u062f\u0627\u062f \u0631\u0627 \u0622\u0645\u0648\u0632\u0634 \u0645\u06cc\u200c\u062f\u0647\u06cc\u0645.<\/p>\n\n\n<div class=\"jet-listing-grid--50192\" style=\"\"><section class=\"zht-related-post\" itemscope=\"\" itemtype=\"https:\/\/schema.org\/Article\" role=\"region\"\n  aria-label=\"Related article\">\n  <div class=\"zht-related-post-section-label\">\n    \u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637\n  <\/div>\n  <img decoding=\"async\" width=\"300\" height=\"237\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/21c63b61-34cc-4751-93ce-541e2af4f51f-300x237.jpg.webp\" class=\"attachment-medium size-medium wp-post-image lazyload\" alt=\"\u0636\u0631\u0648\u0631\u062a \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/21c63b61-34cc-4751-93ce-541e2af4f51f-300x237.jpg.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/21c63b61-34cc-4751-93ce-541e2af4f51f-768x608.jpg.webp 768w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/21c63b61-34cc-4751-93ce-541e2af4f51f.jpg 1024w\" data-sizes=\"(max-width: 300px) 100vw, 300px\" title=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 300px; --smush-placeholder-aspect-ratio: 300\/237;\">\n  <a href=\"https:\/\/maktabkhooneh.org\/mag\/the-necessity-of-accounting-education\/\" class=\"zht-related-post-title\"\n    itemprop=\"headline\" target=\"_blank\">\u0686\u0631\u0627 \u0628\u0627\u06cc\u062f \u0647\u0645\u0647 \u0645\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0644\u062f \u0628\u0627\u0634\u06cc\u0645\u061f \u0627\u0647\u0645\u06cc\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u062f\u0646\u06cc\u0627\u06cc \u0627\u0645\u0631\u0648\u0632\u06cc<\/a>\n<\/section><\/div>\n\n\n<h3 class=\"wp-block-heading\">\u06f4. \u062a\u063a\u06cc\u06cc\u0631 \u0639\u0644\u0627\u0645\u062a \u0627\u0639\u062f\u0627\u062f<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f +\/\u2212 (\u062a\u063a\u06cc\u06cc\u0631 \u0639\u0644\u0627\u0645\u062a): \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0631\u0627\u06cc \u062a\u063a\u06cc\u06cc\u0631 \u0639\u0644\u0627\u0645\u062a \u0639\u062f\u062f \u0648\u0627\u0631\u062f \u0634\u062f\u0647 \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f. \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u06cc\u06a9 \u0639\u062f\u062f \u0645\u062b\u0628\u062a \u0631\u0627 \u0628\u0647 \u0645\u0646\u0641\u06cc \u062a\u0628\u062f\u06cc\u0644 \u06a9\u0646\u06cc\u062f \u06cc\u0627 \u0628\u0627\u0644\u0639\u06a9\u0633. \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646\u200c\u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u0639\u062f\u062f \u06f5\u06f0 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u062f \u0648 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u0622\u0646 \u0631\u0627 \u0628\u0647 -\u06f5\u06f0 \u062a\u0628\u062f\u06cc\u0644 \u06a9\u0646\u06cc\u062f\u060c \u06a9\u0627\u0641\u06cc \u0627\u0633\u062a \u06a9\u0644\u06cc\u062f +\/\u2212 \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06f5. \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631\u0635\u062f \u062f\u0631 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f % (\u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631\u0635\u062f): \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631\u0635\u062f \u0628\u0647 \u06a9\u0627\u0631 \u0645\u06cc\u200c\u0631\u0648\u062f. \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646\u200c\u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u06f2\u06f0 \u062f\u0631\u0635\u062f \u0627\u0632 \u06f2\u06f0\u06f0 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u06cc\u062f\u060c \u0639\u062f\u062f \u06f2\u06f0\u06f0 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f\u060c \u06a9\u0644\u06cc\u062f * \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f\u060c \u0639\u062f\u062f \u06f2\u06f0 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f \u0648 \u0633\u067e\u0633 \u06a9\u0644\u06cc\u062f % \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0646\u062a\u06cc\u062c\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631\u0635\u062f \u0646\u0645\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0634\u0648\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06f6. \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062d\u0627\u0641\u0638\u0647<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc M+, M-, MR, MC (\u062d\u0627\u0641\u0638\u0647) \u0646\u06cc\u0632 \u0627\u0647\u0645\u06cc\u062a \u0632\u06cc\u0627\u062f\u06cc \u062f\u0631 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u0646\u062f.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M+: \u0628\u0631\u0627\u06cc \u0627\u0636\u0627\u0641\u0647\u200c\u06a9\u0631\u062f\u0646 \u06cc\u06a9 \u0645\u0642\u062f\u0627\u0631 \u0628\u0647 \u062d\u0627\u0641\u0638\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646\u200c\u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u0646\u062a\u06cc\u062c\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u06f1\u06f0\u06f0 \u0631\u0627 \u062f\u0627\u0631\u06cc\u062f \u0648 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u0622\u0646 \u0631\u0627 \u0628\u0647 \u062d\u0627\u0641\u0638\u0647 \u0627\u0636\u0627\u0641\u0647 \u06a9\u0646\u06cc\u062f\u060c \u06a9\u0644\u06cc\u062f M+ \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f.<\/li>\n\n\n\n<li>M-: \u0628\u0631\u0627\u06cc \u06a9\u0645\u200c\u06a9\u0631\u062f\u0646 \u06cc\u06a9 \u0645\u0642\u062f\u0627\u0631 \u0627\u0632 \u062d\u0627\u0641\u0638\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646\u200c\u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u0645\u0642\u062f\u0627\u0631 \u06f5\u06f0 \u0631\u0627 \u0627\u0632 \u062d\u0627\u0641\u0638\u0647 \u06a9\u0645 \u06a9\u0646\u06cc\u062f\u060c \u06a9\u0644\u06cc\u062f M- \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f.<\/li>\n\n\n\n<li>MR Memory Recall: \u0628\u0631\u0627\u06cc \u0628\u0627\u0632\u06cc\u0627\u0628\u06cc \u0645\u0642\u062f\u0627\u0631 \u0630\u062e\u06cc\u0631\u0647 \u0634\u062f\u0647 \u062f\u0631 \u062d\u0627\u0641\u0638\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646\u200c\u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u0645\u0642\u062f\u0627\u0631\u06cc \u0631\u0627 \u062f\u0631 \u062d\u0627\u0641\u0638\u0647 \u0630\u062e\u06cc\u0631\u0647 \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u062f \u0648 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u0627\u0632 \u0622\u0646 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u062e\u0648\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f\u060c \u06a9\u0644\u06cc\u062f MR \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0645\u0642\u062f\u0627\u0631 \u062d\u0627\u0641\u0638\u0647 \u0628\u0647 \u0635\u0641\u062d\u0647\u200c\u0646\u0645\u0627\u06cc\u0634 \u0645\u0646\u062a\u0642\u0644 \u0634\u0648\u062f.<\/li>\n\n\n\n<li>MC Memory Clear: \u0628\u0631\u0627\u06cc \u067e\u0627\u06a9\u200c\u06a9\u0631\u062f\u0646 \u062a\u0645\u0627\u0645\u06cc \u0645\u0642\u0627\u062f\u06cc\u0631 \u0630\u062e\u06cc\u0631\u0647 \u0634\u062f\u0647 \u062f\u0631 \u062d\u0627\u0641\u0638\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0627 \u0641\u0634\u0631\u062f\u0646 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u060c \u062d\u0627\u0641\u0638\u0647 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062e\u0627\u0644\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u0648 \u0622\u0645\u0627\u062f\u0647 \u067e\u0630\u06cc\u0631\u0634 \u0645\u0642\u0627\u062f\u06cc\u0631 \u062c\u062f\u06cc\u062f \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f. \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u06f7. \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc TAX+ \u0648 TAX- \u062f\u0631 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0647\u0633\u062a\u0646\u062f:<\/p>\n\n\n<div class=\"jet-listing-grid--50121\" style=\"\"><div class=\"jet-listing-dynamic-field-block zht-maktab-khooneh-course cb-fb2qc30r\"data-is-block=\"jet-engine\/dynamic-field\"><div class=\"jet-listing-dynamic-field__content\" >\n<div class=\"course-card\">\n    <div class=\"course-card-img\">\n        <img decoding=\"async\" \n            data-src=\"https:\/\/media1.maktabkhooneh.org\/CACHE\/images\/courses\/images\/sepidar_LYlgIi2_mjmca4J_1403-08-16-164715218\/5bd4cb180c1454a0c3f71adc5be3010c.webp?expire=4893471932&#038;token=c368c4be6b806e3cb583a6dcac0f31c3&#038;md5=w2jEvmuAbjy1g6bcrA8xww==\" \n            alt=\"\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u0633\u067e\u06cc\u062f\u0627\u0631 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062e\u062f\u0645\u0627\u062a\u06cc\" \n            title=\"\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u0633\u067e\u06cc\u062f\u0627\u0631 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062e\u062f\u0645\u0627\u062a\u06cc\" \n            width=\"100%\" \n            height=\"auto\"\n           \n         src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\">\n    <\/div>\n\n    <div class=\"course-details\">\n        <a href=\"https:\/\/maktabkhooneh.org\/course\/%D8%A2%D9%85%D9%88%D8%B2%D8%B4-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%86%D8%B1%D9%85-%D8%A7%D9%81%D8%B2%D8%A7%D8%B1-%D8%B3%D9%BE%DB%8C%D8%AF%D8%A7%D8%B1-mk477\/\" class=\"course-title\" target=\"_blank\" rel=\"noopener noreferrer\">\n            \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u0633\u067e\u06cc\u062f\u0627\u0631 \u0628\u0631\u0627\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062e\u062f\u0645\u0627\u062a\u06cc        <\/a>\n\n        <div class=\"course-price\">\n            \n                <span class=\"real-price\">\n                                            \u06f1,\u06f6\u06f9\u06f9,\u06f0\u06f0\u06f0                                    <\/span>\n\n                <span>\n                    <span class=\"discounted-price\">\n                        \u06f5\u06f0\u06f9,\u06f7\u06f0\u06f0                    <\/span>\n                    <span class=\"price-currency\">\u062a\u0648\u0645\u0627\u0646<\/span>\n                <\/span>\n\n                                    <div class=\"discount-percentage\">\n                        \u06f7\u06f0%                    <\/div>\n                \n                    <\/div>\n        <button class=\"course-cta-button\" data-course-url=\"https:\/\/maktabkhooneh.org\/course\/%D8%A2%D9%85%D9%88%D8%B2%D8%B4-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%86%D8%B1%D9%85-%D8%A7%D9%81%D8%B2%D8%A7%D8%B1-%D8%B3%D9%BE%DB%8C%D8%AF%D8%A7%D8%B1-mk477\/\">\n            \u0645\u0634\u0627\u0647\u062f\u0647 \u0648 \u062e\u0631\u06cc\u062f        <\/button>\n    <\/div>\n<\/div>\n<\/div><\/div><\/div>\n\n\n<ul class=\"wp-block-list\">\n<li>TAX+: \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0627\u0636\u0627\u0641\u0647\u200c\u06a9\u0631\u062f\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u06cc\u06a9 \u0645\u0628\u0644\u063a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u0628\u062a\u062f\u0627 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u062a\u0646\u0638\u06cc\u0645 \u06a9\u0646\u06cc\u062f \u0648 \u0633\u067e\u0633 \u0645\u0628\u0644\u063a \u0627\u0635\u0644\u06cc \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f \u0648 \u06a9\u0644\u06cc\u062f TAX+ \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0647 \u0645\u0628\u0644\u063a \u0627\u0636\u0627\u0641\u0647 \u0634\u0648\u062f.<\/li>\n\n\n\n<li>TAX-: \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u06a9\u0645\u200c\u06a9\u0631\u062f\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u06cc\u06a9 \u0645\u0628\u0644\u063a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0627\u0628\u062a\u062f\u0627 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u062a\u0646\u0638\u06cc\u0645 \u06a9\u0646\u06cc\u062f \u0648 \u0633\u067e\u0633 \u0645\u0628\u0644\u063a \u0627\u0635\u0644\u06cc \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f \u0648 \u06a9\u0644\u06cc\u062f TAX- \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u0645\u0628\u0644\u063a \u06a9\u0645 \u0634\u0648\u062f.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u06f8. \u0645\u062c\u0645\u0648\u0639 \u06a9\u0644<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f GT Grand Total: \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0631\u0627\u06cc \u0646\u0645\u0627\u06cc\u0634 \u0645\u062c\u0645\u0648\u0639 \u06a9\u0644 \u062a\u0645\u0627\u0645\u06cc \u0645\u062d\u0627\u0633\u0628\u0627\u062a\u06cc \u06a9\u0647 \u062a\u0627\u06a9\u0646\u0648\u0646 \u0627\u0646\u062c\u0627\u0645 \u0634\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0627 \u0641\u0634\u0631\u062f\u0646 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u060c \u0645\u062c\u0645\u0648\u0639 \u06a9\u0644\u06cc \u0646\u0645\u0627\u06cc\u0634 \u062f\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0628\u0631\u0631\u0633\u06cc \u0635\u062d\u062a \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0628\u0633\u06cc\u0627\u0631 \u0645\u0641\u06cc\u062f \u0627\u0633\u062a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06f9. \u0645\u062d\u0627\u0633\u0628\u0647 \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u062f\u0631 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/h3>\n\n\n\n<p>\u06a9\u0627\u0631\u0628\u0631\u062f mu \u062f\u0631 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646\u200c\u0645\u062b\u0627\u0644\u060c \u0627\u06af\u0631 \u0642\u06cc\u0645\u062a \u062e\u0631\u06cc\u062f \u06cc\u06a9 \u06a9\u0627\u0644\u0627 \u06f1\u06f0\u06f0 \u062f\u0644\u0627\u0631 \u0627\u0633\u062a \u0648 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u06cc\u062f \u0628\u0627 \u06f2\u06f0 \u062f\u0631\u0635\u062f \u0633\u0648\u062f \u0622\u0646 \u0631\u0627 \u0628\u0641\u0631\u0648\u0634\u06cc\u062f\u060c \u0639\u062f\u062f \u06f1\u06f0\u06f0 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f\u060c \u0633\u067e\u0633 \u06a9\u0644\u06cc\u062f * \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u0648 \u0639\u062f\u062f \u06f2\u06f0 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f \u0648 \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u06a9\u0644\u06cc\u062f MU \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0642\u06cc\u0645\u062a \u0641\u0631\u0648\u0634 \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u0648\u062f.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u06f1\u06f0. \u0645\u062f\u06cc\u0631\u06cc\u062a \u062a\u0648\u0627\u0644\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u200c\u0647\u0627<\/h3>\n\n\n\n<p>\u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u067e\u0631\u0627\u0646\u062a\u0632 ( \u0648 ) : \u0627\u06cc\u0646 \u06a9\u0644\u06cc\u062f\u0647\u0627 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u062a\u0648\u0627\u0644\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a \u0631\u06cc\u0627\u0636\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f. \u0628\u0647\u200c\u0639\u0646\u0648\u0627\u0646\u200c\u0645\u062b\u0627\u0644\u060c \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 (\u06f5 + \u06f3) * \u06f2\u060c \u0627\u0628\u062a\u062f\u0627 \u0639\u062f\u062f \u06f5 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f\u060c \u0633\u067e\u0633 \u06a9\u0644\u06cc\u062f + \u0648 \u0639\u062f\u062f \u06f3 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f \u0648 \u06a9\u0644\u06cc\u062f ) \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f. \u0633\u067e\u0633 \u06a9\u0644\u06cc\u062f * \u0648 \u0639\u062f\u062f \u06f2 \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f \u0648 \u06a9\u0644\u06cc\u062f = \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f \u062a\u0627 \u0646\u062a\u06cc\u062c\u0647 \u0646\u0647\u0627\u06cc\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u0648\u062f.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"800\" height=\"500\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/c-users-123456-desktop-covers-untitled-jpg-7.jpeg\" alt=\"C:\\Users\\123456\\Desktop\\Covers\\Untitled.jpg\" class=\"wp-image-43201 lazyload\" title=\"\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/c-users-123456-desktop-covers-untitled-jpg-7.jpeg 800w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/c-users-123456-desktop-covers-untitled-jpg-7-300x188.jpeg.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/c-users-123456-desktop-covers-untitled-jpg-7-768x480.jpeg.webp 768w\" data-sizes=\"(max-width: 800px) 100vw, 800px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 800px; --smush-placeholder-aspect-ratio: 800\/500;\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u062c\u0645\u0639\u200c\u0628\u0646\u062f\u06cc<\/h2>\n\n\n\n<p>\u062f\u0631 \u0622\u0645\u0648\u0632\u0634 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06af\u0641\u062a\u06cc\u0645 \u06a9\u0647 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0628\u0632\u0627\u0631\u06cc \u0645\u0647\u0645 \u0648 \u067e\u0631\u06a9\u0627\u0631\u0628\u0631\u062f \u062f\u0631 \u0627\u0646\u062c\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u062f\u0633\u062a\u06af\u0627\u0647\u200c\u0647\u0627 \u0628\u0627 \u062f\u0627\u0634\u062a\u0646 \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0645\u062a\u0639\u062f\u062f \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc\u060c \u0627\u0645\u06a9\u0627\u0646 \u0627\u0646\u062c\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0633\u0631\u06cc\u0639 \u0631\u0627 \u0628\u0631\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0641\u0631\u0627\u0647\u0645 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0628\u0631\u062e\u06cc \u0627\u0632 \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0645\u0647\u0645 \u0648 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u062f\u0631 \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0639\u0628\u0627\u0631\u062a\u200c\u0627\u0646\u062f \u0627\u0632: \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0639\u062f\u062f\u06cc (\u06f0 \u062a\u0627 \u06f9) \u060c \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc (\u0645\u0627\u0646\u0646\u062f +\u060c -\u060c \u00d7\u060c \u00f7) \u0648 \u06a9\u0644\u06cc\u062f\u0647\u0627\u06cc \u062d\u0627\u0641\u0638\u0647\u200c\u0627\u06cc (M+, M-, MR\u060c MC) \u06a9\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/p>\n\n\n<div class=\"jet-listing-grid--50121\" style=\"\"><div class=\"jet-listing-dynamic-field-block zht-maktab-khooneh-course cb-fb2qc30r\"data-is-block=\"jet-engine\/dynamic-field\"><div class=\"jet-listing-dynamic-field__content\" >\n<div class=\"course-card\">\n    <div class=\"course-card-img\">\n        <img decoding=\"async\" \n            data-src=\"https:\/\/media1.maktabkhooneh.org\/CACHE\/images\/courses\/images\/\u0627\u0645\u0648\u0632\u0634-\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc-2_8maj2gx_1403-08-16-164527092\/cdd0285330665f96e3e85b88e32f331f.webp?expire=4893471932&#038;token=5b3c3a8f74e68d65e35a9ddec7cf9321&#038;md5=Wzw6j3TmjWXjWp3ex8-TIQ==\" \n            alt=\"\u0622\u0645\u0648\u0632\u0634 \u0631\u0627\u06cc\u06af\u0627\u0646 \u0645\u0641\u0627\u0647\u06cc\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" \n            title=\"\u0622\u0645\u0648\u0632\u0634 \u0631\u0627\u06cc\u06af\u0627\u0646 \u0645\u0641\u0627\u0647\u06cc\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" \n            width=\"100%\" \n            height=\"auto\"\n           \n         src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\">\n    <\/div>\n\n    <div class=\"course-details\">\n        <a href=\"https:\/\/maktabkhooneh.org\/course\/%D8%A2%D9%85%D9%88%D8%B2%D8%B4-%D8%B1%D8%A7%DB%8C%DA%AF%D8%A7%D9%86-%D9%85%D9%81%D8%A7%D9%87%DB%8C%D9%85-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-mk885\/\" class=\"course-title\" target=\"_blank\" rel=\"noopener noreferrer\">\n            \u0622\u0645\u0648\u0632\u0634 \u0631\u0627\u06cc\u06af\u0627\u0646 \u0645\u0641\u0627\u0647\u06cc\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc        <\/a>\n\n        <div class=\"course-price\">\n            \n                <span class=\"free-price\">\u0631\u0627\u06cc\u06af\u0627\u0646<\/span>\n\n                    <\/div>\n        <button class=\"course-cta-button\" data-course-url=\"https:\/\/maktabkhooneh.org\/course\/%D8%A2%D9%85%D9%88%D8%B2%D8%B4-%D8%B1%D8%A7%DB%8C%DA%AF%D8%A7%D9%86-%D9%85%D9%81%D8%A7%D9%87%DB%8C%D9%85-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-mk885\/\">\n            \u0645\u0634\u0627\u0647\u062f\u0647        <\/button>\n    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\u0628\u06af\u06cc\u0631\u06cc\u062f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06cc\u06a9 \u0627\u0628\u0632\u0627\u0631 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0637\u0631\u0627\u062d\u06cc \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u062f\u0633\u062a\u06af\u0627\u0647\u200c\u0647\u0627 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u062f\u0627\u0631\u0627\u06cc \u0642\u0627\u0628\u0644\u06cc\u062a\u200c\u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u062f\u0631\u0635\u062f\u0647\u0627\u060c \u0646\u0631\u062e \u0628\u0647\u0631\u0647\u060c \u0648 \u062a\u0628\u062f\u06cc\u0644 \u0627\u0631\u0632 \u0647\u0633\u062a\u0646\u062f. \u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u063a\u0644\u0628 \u062f\u0627\u0631\u0627\u06cc \u0635\u0641\u062d\u0647\u200c\u0646\u0645\u0627\u06cc\u0634 \u0628\u0632\u0631\u06af \u0648 \u0686\u0646\u062f\u062e\u0637\u06cc \u0628\u0631\u0627\u06cc \u0646\u0645\u0627\u06cc\u0634 \u0645\u0642\u0627\u062f\u06cc\u0631 \u0645\u062e\u062a\u0644\u0641 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0647\u0645\u200c\u0632\u0645\u0627\u0646 \u0647\u0633\u062a\u0646\u062f \u0648 \u0628\u0631\u062e\u06cc \u0627\u0632 \u0622\u0646\u0647\u0627 \u062f\u0627\u0631\u0627\u06cc \u067e\u0631\u06cc\u0646\u062a\u0631 \u062f\u0627\u062e\u0644\u06cc 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