{"id":43222,"date":"2024-07-06T19:08:38","date_gmt":"2024-07-06T14:38:38","guid":{"rendered":"https:\/\/wpadmin.maktabkhooneh.org\/mag\/?p=43222"},"modified":"2026-04-06T14:37:59","modified_gmt":"2026-04-06T11:07:59","slug":"contractual-accounting-training-book","status":"publish","type":"post","link":"https:\/\/maktabkhooneh.org\/mag\/contractual-accounting-training-book\/","title":{"rendered":"\u0645\u0639\u0631\u0641\u06cc \u0686\u0646\u062f \u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc"},"content":{"rendered":"\n<p>\u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u06cc\u06a9\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0645\u0646\u0627\u0628\u0639 \u0639\u0644\u0645 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc 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\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0631\u0627 \u0645\u06cc\u200c\u062f\u0627\u0646\u0646\u062f\u060c \u06cc\u06a9\u06cc \u0627\u0632 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0627\u0635\u0644\u06cc \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0647\u0633\u062a\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0641\u0631\u0627\u062f \u0628\u0627 \u062e\u0631\u06cc\u062f \u06a9\u062a\u0627\u0628 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062c\u0627\u0645\u0639 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0648 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0627\u0635\u0648\u0644 \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0631\u0627 \u0628\u06cc\u0627\u0646 \u06a9\u0631\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0639\u0644\u0645 \u0648 \u062f\u0627\u0646\u0634 \u062e\u0648\u062f \u0631\u0627 \u0627\u0631\u062a\u0642\u0627 \u062f\u0647\u0646\u062f \u0648 \u062f\u0631 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0645\u0634\u063a\u0648\u0644 \u06a9\u0627\u0631 \u0634\u0648\u0646\u062f. \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0627\u06cc\u0646 \u0646\u0648\u0634\u062a\u0647 \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\u0647 \u0645\u0639\u0631\u0641\u06cc \u0628\u0631\u062a\u0631\u06cc\u0646 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627\u06cc \u0645\u0631\u062c\u0639 \u06cc\u0627\u062f\u06af\u06cc\u0631\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u062e\u0648\u0627\u0647\u06cc\u0645 \u067e\u0631\u062f\u0627\u062e\u062a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0647\u0645\u06cc\u062a \u06cc\u0627\u062f\u06af\u06cc\u0631\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc<\/h2>\n\n\n\n<p>\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0646\u0648\u0639\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u062b\u0628\u062a \u0648 \u06af\u0632\u0627\u0631\u0634 \u062f\u0627\u062f\u0646 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0627\u0644\u06cc \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0645\u06cc\u200c\u067e\u0631\u062f\u0627\u0632\u062f. \u0628\u0627 \u06cc\u0627\u062f\u06af\u06cc\u0631\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc 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<a href=\"https:\/\/maktabkhooneh.org\/course\/%D8%A2%D9%85%D9%88%D8%B2%D8%B4-%D9%85%D8%AF%DB%8C%D8%B1%DB%8C%D8%AA-%D9%85%D8%A7%D9%84%DB%8C-%D9%88-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%BE%D8%B1%D9%88%DA%98%D9%87-%D9%87%D8%A7-mk1219\/\" class=\"course-title\" target=\"_blank\" rel=\"noopener noreferrer\">\n            \u0622\u0645\u0648\u0632\u0634 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0645\u0627\u0644\u06cc \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u0631\u0648\u0698\u0647\u200c\u0647\u0627        <\/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                        \u06f6\u06f7\u06f9,\u06f6\u06f0\u06f0                    <\/span>\n                    <span class=\"price-currency\">\u062a\u0648\u0645\u0627\u0646<\/span>\n                <\/span>\n\n                                    <div class=\"discount-percentage\">\n                        \u06f6\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-%D9%85%D8%AF%DB%8C%D8%B1%DB%8C%D8%AA-%D9%85%D8%A7%D9%84%DB%8C-%D9%88-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C-%D9%BE%D8%B1%D9%88%DA%98%D9%87-%D9%87%D8%A7-mk1219\/\">\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\u0627 \u06a9\u0645\u06a9 \u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u06cc\u0627 \u0634\u0631\u06a9\u062a \u062f\u0631 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\u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0634\u0631\u0627\u06cc\u0637 \u0639\u0645\u0648\u0645\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u062a\u0627\u0644\u06cc\u0641 \u0634\u062f\u0647 \u0627\u0633\u062a \u0648 \u062f\u0631 \u0645\u0648\u0631\u062f \u0686\u06af\u0648\u0646\u06af\u06cc \u062b\u0628\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0633\u0627\u06cc\u0631 \u0646\u06a9\u0627\u062a \u0645\u0647\u0645 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0628\u062d\u062b \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0634\u0645\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0632 \u0645\u0631\u0627\u06a9\u0632 \u0645\u0639\u062a\u0628\u0631 \u06a9\u062a\u0627\u0628\u0641\u0631\u0648\u0634\u06cc \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u0631\u0627 \u062a\u0647\u06cc\u0647 \u06a9\u0646\u06cc\u062f \u06cc\u0627 pdf \u0622\u0646 \u0631\u0627 \u0627\u0632 \u0648\u0628 \u0633\u0627\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u062e\u0631\u06cc\u062f\u0627\u0631\u06cc \u0646\u0645\u0627\u06cc\u06cc\u062f.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" width=\"652\" height=\"856\" src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-2.png\" alt=\"\" class=\"wp-image-43224\" title=\"\" srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-2.png 652w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43222-2-229x300.png.webp 229w\" sizes=\"(max-width: 652px) 100vw, 652px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p><strong>\u0645\u0628\u0627\u062d\u062b \u0648 \u0641\u0635\u0648\u0644 \u06a9\u062a\u0627\u0628 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062c\u0627\u0645\u0639 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc:<\/strong><\/p>\n\n\n\n<p>\u0628\u0631\u062e\u06cc \u0627\u0632 \u0645\u0647\u0645\u200c\u062a\u0631\u06cc\u0646 \u0645\u0628\u0627\u062d\u062b\u06cc \u06a9\u0647 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u067e\u06cc\u0631\u0627\u0645\u0648\u0646 \u0622\u0646 \u0635\u062d\u0628\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0647\u0633\u062a\u0646\u062f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0634\u0631\u06cc\u062d \u0627\u0646\u0648\u0627\u0639 \u062a\u0636\u0645\u06cc\u0646\u060c \u0627\u0635\u0644\u0627\u062d\u06cc\u0647 \u0648 \u0627\u0644\u062d\u0627\u0642\u06cc\u0647\u060c \u062a\u0639\u0644\u06cc\u0642 \u0648 \u0641\u0633\u062e \u0642\u0631\u0627\u0631\u062f\u0627\u062f \u0648 \u06a9\u0627\u0647\u0634 \u06cc\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0631 \u0642\u0631\u0627\u0631\u062f\u0627\u062f<\/li>\n\n\n\n<li>\u062a\u0634\u0631\u06cc\u062d \u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627\u06cc \u0634\u0646\u0627\u062e\u062a \u062f\u0631\u0622\u0645\u062f \u067e\u06cc\u0645\u0627\u0646 \u0648 \u0646\u06a9\u0627\u062a \u0645\u0647\u0645 \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0627\u0631\u0632\u06cc<\/li>\n\n\n\n<li>\u062a\u0634\u0631\u06cc\u062d \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0648 \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0628\u0627 \u062a\u0648\u062c\u0647 \u0628\u0647 \u062b\u0628\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/li>\n\n\n\n<li>\u062a\u0634\u0631\u06cc\u062d \u0646\u06a9\u0627\u062a\u06cc \u062f\u0631\u0628\u0627\u0631\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc<\/li>\n\n\n\n<li>\u062a\u0634\u0631\u06cc\u062d \u0627\u0646\u0648\u0627\u0639 \u0645\u0646\u0627\u0642\u0635\u0647 \u0648 \u0646\u062d\u0648\u0647 \u0628\u0631\u06af\u0632\u0627\u0631\u06cc \u0622\u0646\u200c\u0647\u0627<\/li>\n\n\n\n<li>\u062a\u0634\u0631\u06cc\u062d \u0645\u0628\u0627\u062d\u062b \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 \u062f\u0631 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc<\/li>\n\n\n\n<li>\u0628\u06cc\u0627\u0646 \u0646\u062d\u0648\u0647 \u062a\u0634\u06a9\u06cc\u0644 \u067e\u0631\u0648\u0646\u062f\u0647\u200c\u0647\u0627\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0648 \u0627\u062e\u0630 \u06a9\u062f \u06a9\u0627\u0631\u06af\u0627\u0647\u06cc \u0622\u0646<\/li>\n<\/ul>\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=\"171\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43216-1-300x171.jpeg.webp\" class=\"attachment-medium size-medium wp-post-image lazyload\" alt=\"\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0635\u0631\u0627\u0641\u06cc\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43216-1-300x171.jpeg.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43216-1.jpeg 700w\" 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\/171;\">\n  <a href=\"https:\/\/maktabkhooneh.org\/mag\/exchange-accounting\/\" class=\"zht-related-post-title\"\n    itemprop=\"headline\" target=\"_blank\">\u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0635\u0631\u0627\u0641\u06cc &#8211; \u0628\u0631\u0631\u0633\u06cc \u0627\u0635\u0648\u0644 \u0648 \u0642\u0648\u0627\u0639\u062f<\/a>\n<\/section><\/div>\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0635\u0646\u0639\u062a \u0627\u062d\u062f\u0627\u062b \u0628\u0631 \u067e\u0627\u06cc\u0647 ( \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0648 \u0627\u06cc\u0631\u0627\u0646 )<\/h3>\n\n\n\n<p>\u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0635\u0646\u0639\u062a \u06cc\u06a9 \u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u062c\u0627\u0645\u0639 \u0627\u0633\u062a \u06a9\u0647 \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u0645\u0628\u0627\u062d\u062b \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0631\u0627 \u0645\u0637\u0631\u062d \u0646\u0645\u0648\u062f\u0647 \u0627\u0633\u062a. \u0628\u0627 \u062e\u0648\u0627\u0646\u062f\u0646 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u0648 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\u062a\u0646\u0638\u06cc\u0645 \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\/\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    <\/div>\n<\/div>\n<\/div><\/div><\/div>\n\n\n<p>\u0634\u0645\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0632 \u0637\u0631\u06cc\u0642 \u06a9\u062a\u0627\u0628\u0641\u0631\u0648\u0634\u06cc \u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0635\u0646\u0639\u062a \u0631\u0627 \u062a\u0647\u06cc\u0647 \u0646\u0645\u0627\u06cc\u06cc\u062f \u06cc\u0627 \u0628\u0627 \u062f\u0627\u0646\u0644\u0648\u062f pdf \u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0632 \u0645\u0628\u0627\u062d\u062b \u0622\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"500\" height=\"500\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-3.jpeg\" alt=\"\u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0635\u0646\u0639\u062a \u0627\u062d\u062f\u0627\u062b \u0628\u0631 \u067e\u0627\u06cc\u0647 ( \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u0628\u06cc\u0646\u200c\u0627\u0644\u0645\u0644\u0644\u06cc \u0648 \u0627\u06cc\u0631\u0627\u0646 )\" class=\"wp-image-43225 lazyload\" title=\"\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-3.jpeg 500w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43222-3-300x300.jpeg.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43222-3-150x150.jpeg.webp 150w\" data-sizes=\"(max-width: 500px) 100vw, 500px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 500px; --smush-placeholder-aspect-ratio: 500\/500;\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p><strong>\u0633\u0631\u0641\u0635\u0644\u200c\u0647\u0627 \u0648 \u0645\u0628\u0627\u062d\u062b \u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0635\u0646\u0639\u062a:<\/strong><\/p>\n\n\n\n<p>\u0628\u0631\u062e\u06cc \u0627\u0632 \u0645\u0637\u0627\u0644\u0628 \u0645\u0647\u0645\u06cc \u06a9\u0647 \u062f\u0631 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u067e\u06cc\u0631\u0627\u0645\u0648\u0646 \u0622\u0646 \u0628\u062d\u062b \u0645\u06cc\u200c\u0634\u0648\u062f\u060c \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0647\u0633\u062a\u0646\u062f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0628\u06cc\u0627\u0646 \u0645\u0648\u0636\u0648\u0639 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc<\/li>\n\n\n\n<li>\u0628\u06cc\u0627\u0646 \u0627\u0635\u0648\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0631\u0622\u0645\u062f \u0648 \u0645\u062e\u0627\u0631\u062c \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc<\/li>\n\n\n\n<li>\u0646\u062d\u0648\u0647 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0631\u0622\u0645\u062f \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0627\u0632 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc<\/li>\n\n\n\n<li>\u0646\u062d\u0648\u0647 \u062b\u0628\u062a \u0639\u0645\u0644\u06cc\u0627\u062a \u0645\u0627\u0644\u06cc \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc<\/li>\n\n\n\n<li>\u0627\u06cc\u062c\u0627\u062f \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0627\u0632 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627<\/li>\n\n\n\n<li>\u062d\u0644 \u0645\u0633\u0627\u0626\u0644\u060c \u062a\u0645\u0631\u06cc\u0646\u0627\u062a \u0648 \u067e\u0631\u0633\u0634\u200c\u0647\u0627\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0628\u0627 \u0631\u0648\u06cc\u06a9\u0631\u062f \u0642\u0648\u0627\u0646\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u062a\u0627\u0645\u06cc\u0646 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc<\/h3>\n\n\n\n<p>\u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0633\u0645\u0627\u0639\u06cc\u0644 \u06a9\u0627\u0638\u0645\u06cc \u06a9\u062a\u0627\u0628\u06cc \u0627\u0631\u0632\u0634\u0645\u0646\u062f \u0648 \u067e\u0631\u0645\u0637\u0644\u0628 \u062f\u0631 \u062e\u0635\u0648\u0635 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u0628\u0631 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\u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u06cc\u0639\u0646\u06cc \u0642\u0648\u0627\u0646\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u062a\u0627\u0645\u06cc\u0646 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc \u0648 \u062a\u06a9\u0627\u0644\u06cc\u0641 \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u0627\u0646 \u0648 \u06a9\u0627\u0631\u0641\u0631\u0645\u0627\u0647\u0627 \u06a9\u0647 \u062f\u0631 \u06a9\u062a\u0628 \u0645\u062e\u062a\u0644\u0641 \u0628\u0647 \u0622\u0646 \u067e\u0631\u062f\u0627\u062e\u062a\u0647 \u0646\u0634\u062f\u0647 \u0627\u0633\u062a\u060c \u062f\u0631 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u06a9\u0627\u0645\u0644 \u0645\u0648\u0631\u062f \u0628\u062d\u062b \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0648\u0627\u0642\u0639 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 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\u062f\u0631 \u0639\u0631\u0635\u0647 \u06a9\u0627\u0631 \u0628\u0627\u0634\u062f.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"483\" height=\"705\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-4.png\" alt=\"\u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0628\u0627 \u0631\u0648\u06cc\u06a9\u0631\u062f \u0642\u0648\u0627\u0646\u06cc\u0646 \u0633\u0627\u0632\u0645\u0627\u0646 \u062a\u0627\u0645\u06cc\u0646 \u0627\u062c\u062a\u0645\u0627\u0639\u06cc\" class=\"wp-image-43226 lazyload\" title=\"\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-4.png 483w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43222-4-206x300.png.webp 206w\" data-sizes=\"(max-width: 483px) 100vw, 483px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 483px; --smush-placeholder-aspect-ratio: 483\/705;\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p><strong>\u0641\u0635\u0648\u0644 \u0648 \u0645\u0628\u0627\u062d\u062b \u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0633\u0645\u0627\u0639\u06cc\u0644 \u06a9\u0627\u0638\u0645\u06cc:<\/strong><\/p>\n\n\n\n<p>\u0641\u0635\u0648\u0644 \u0648 \u0645\u0628\u0627\u062d\u062b\u06cc \u06a9\u0647 \u062f\u0631 \u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0633\u0645\u0627\u0639\u06cc\u0644 \u06a9\u0627\u0638\u0645\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u0646\u062f\u060c \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0647\u0633\u062a\u0646\u062f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0641\u0635\u0648\u0644 \u0627\u0628\u062a\u062f\u0627\u06cc\u06cc \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u062f\u0631 \u0645\u0648\u0631\u062f \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0631\u06a9\u0627\u0646 \u067e\u06cc\u0645\u0627\u0646 \u0648 \u0627\u0646\u0648\u0627\u0639 \u067e\u06cc\u0645\u0627\u0646 \u0628\u062d\u062b \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/li>\n\n\n\n<li>\u062f\u0631 \u0641\u0635\u0644 \u0686\u0647\u0627\u0631\u0645 \u0648 \u067e\u0646\u062c\u0645 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u0628\u0627 \u0645\u0631\u0627\u062d\u0644 \u0627\u062c\u0631\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a \u0622\u0634\u0646\u0627 \u062e\u0648\u0627\u0647\u06cc\u062f \u0634\u062f.<\/li>\n\n\n\n<li>\u062f\u0631 \u0641\u0635\u0644 \u0634\u0634\u0645 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0646\u0648\u0627\u0639 \u062d\u0642 \u0628\u06cc\u0645\u0647 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0631\u0627 \u0628\u0634\u0646\u0627\u0633\u06cc\u062f.<\/li>\n\n\n\n<li>\u067e\u0633 \u0627\u0632 \u0627\u06cc\u0646 \u0641\u0635\u0644 \u062f\u0648 \u0636\u0645\u06cc\u0645\u0647 \u0645\u062e\u062a\u0644\u0641 \u0628\u0631\u0627\u06cc \u0645\u0637\u0631\u062d \u0646\u0645\u0648\u062f\u0646 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0648 \u0634\u0631\u0627\u06cc\u0637 \u0639\u0645\u0648\u0645\u06cc \u067e\u06cc\u0645\u0627\u0646 \u062f\u0631 \u06a9\u062a\u0627\u0628 \u0630\u06a9\u0631 \u0634\u062f\u0647\u200c\u0627\u0646\u062f.<\/li>\n<\/ul>\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=\"222\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/1636e2aa-d62b-4ae9-9128-77a2cf67bd6c-300x222.jpg\" class=\"attachment-medium size-medium wp-post-image lazyload\" alt=\"\u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u0627\u06a9\u0633\u0644 \u062f\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/1636e2aa-d62b-4ae9-9128-77a2cf67bd6c-300x222.jpg 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/1636e2aa-d62b-4ae9-9128-77a2cf67bd6c-768x569.jpg.webp 768w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/1636e2aa-d62b-4ae9-9128-77a2cf67bd6c.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\/222;\">\n  <a href=\"https:\/\/maktabkhooneh.org\/mag\/excel-training-book-in-accounting\/\" 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\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u0627\u06a9\u0633\u0644<\/a>\n<\/section><\/div>\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u062c\u0645\u0634\u06cc\u062f \u0627\u0633\u06a9\u0646\u062f\u0631\u06cc<\/h3>\n\n\n\n<p>\u0627\u0632 \u062f\u06cc\u06af\u0631 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627\u06cc \u0645\u0639\u062a\u0628\u0631\u06cc \u06a9\u0647 \u0627\u063a\u0644\u0628 \u062f\u0627\u0646\u0634\u06af\u0627\u0647\u06cc\u0627\u0646 \u0628\u0631\u0627\u06cc \u06cc\u0627\u062f\u06af\u06cc\u0631\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0632 \u0622\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f\u060c \u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u062c\u0645\u0634\u06cc\u062f \u0627\u0633\u06a9\u0646\u062f\u0631\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u0628\u06cc\u200c\u0646\u0638\u06cc\u0631 \u0634\u0627\u0645\u0644 \u0641\u0635\u0644\u200c\u0647\u0627 \u0648 \u0628\u062e\u0634\u200c\u0647\u0627\u06cc\u06cc \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u0647\u0631 \u06cc\u06a9 \u062f\u0627\u0646\u0634 \u062c\u062f\u06cc\u062f\u06cc \u0631\u0627 \u0628\u0647 \u062f\u0627\u0646\u0634 \u0634\u0645\u0627 \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u062f\u0631 \u0647\u0631 \u0641\u0635\u0644 \u0627\u0632 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u062a\u0645\u0627\u0631\u06cc\u0646 \u0648 \u0645\u062b\u0627\u0644\u200c\u0647\u0627\u06cc\u06cc \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a\u0647 \u0634\u062f\u0647\u200c\u0627\u0646\u062f \u06a9\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0622\u0645\u0627\u062f\u06af\u06cc \u0634\u0645\u0627 \u0628\u0631\u0627\u06cc \u067e\u06cc\u0627\u062f\u0647 \u0633\u0627\u0632\u06cc \u0627\u0635\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0631\u0627 \u0627\u0641\u0632\u0627\u06cc\u0634 \u062f\u0647\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\u0635\u0637\u0644\u0627\u062d\u0627\u062a-\u067e\u0631\u06a9\u0627\u0631\u0628\u0631\u062f-\u0628\u0627\u0646\u06a9\u06cc_1403-08-16-163706211\/4d0fc7c95e4b2609464686ce853d9e0b.webp?expire=4893471932&#038;token=3b79796c2255ead69a7441b936f96d2b&#038;md5=O3l5bCJV6taadEG5NvltKw==\" \n            alt=\"\u0622\u0645\u0648\u0632\u0634 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u067e\u0631\u06a9\u0627\u0631\u0628\u0631\u062f \u0628\u0627\u0646\u06a9\u06cc\" \n            title=\"\u0622\u0645\u0648\u0632\u0634 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u067e\u0631\u06a9\u0627\u0631\u0628\u0631\u062f \u0628\u0627\u0646\u06a9\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%A7%D8%B5%D8%B7%D9%84%D8%A7%D8%AD%D8%A7%D8%AA-%D9%BE%D8%B1%DA%A9%D8%A7%D8%B1%D8%A8%D8%B1%D8%AF-%D8%A8%D8%A7%D9%86%DA%A9%DB%8C-mk3167\/\" class=\"course-title\" target=\"_blank\" rel=\"noopener noreferrer\">\n            \u0622\u0645\u0648\u0632\u0634 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u067e\u0631\u06a9\u0627\u0631\u0628\u0631\u062f \u0628\u0627\u0646\u06a9\u06cc        <\/a>\n\n        <div class=\"course-price\">\n            \n                <span class=\"real-price\">\n                                            \u06f1,\u06f4\u06f9\u06f9,\u06f0\u06f0\u06f0                                    <\/span>\n\n                <span>\n                    <span class=\"discounted-price\">\n                        \u06f5\u06f9\u06f9,\u06f6\u06f0\u06f0                    <\/span>\n                    <span class=\"price-currency\">\u062a\u0648\u0645\u0627\u0646<\/span>\n                <\/span>\n\n                                    <div class=\"discount-percentage\">\n                        \u06f6\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%A7%D8%B5%D8%B7%D9%84%D8%A7%D8%AD%D8%A7%D8%AA-%D9%BE%D8%B1%DA%A9%D8%A7%D8%B1%D8%A8%D8%B1%D8%AF-%D8%A8%D8%A7%D9%86%DA%A9%DB%8C-mk3167\/\">\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>\u0686\u0646\u0627\u0646\u0686\u0647 \u0642\u0635\u062f \u062f\u0627\u0631\u06cc\u062f \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0628\u0627\u0646\u06cc\u060c \u0645\u0641\u0627\u0647\u06cc\u0645 \u0648 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u062b\u0628\u062a \u0639\u0645\u0644\u06cc\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0628\u06cc\u0634\u062a\u0631 \u0628\u062f\u0627\u0646\u06cc\u062f\u060c \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645 \u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0633\u06a9\u0646\u062f\u0631\u06cc \u0631\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"350\" height=\"350\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-5.png\" alt=\"\" class=\"wp-image-43227 lazyload\" title=\"\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-5.png 350w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43222-5-300x300.png.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43222-5-150x150.png.webp 150w\" data-sizes=\"(max-width: 350px) 100vw, 350px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 350px; --smush-placeholder-aspect-ratio: 350\/350;\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a (\u0628\u0631\u0627\u0633\u0627\u0633 \u0622\u062e\u0631\u06cc\u0646 \u0636\u0648\u0627\u0628\u0637 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646)<\/h3>\n\n\n\n<p>\u0627\u062b\u0631 \u062d\u0627\u0636\u0631 \u0627\u062b\u0631\u06cc \u06af\u0631\u0627\u0646\u0628\u0647\u0627 \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647 \u06cc\u0627\u062f\u06af\u06cc\u0631\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0627\u062b\u0631 \u062a\u0648\u0633\u0637 \u0645\u062d\u0645\u062f\u062d\u0633\u06cc\u0646 \u062f\u0647\u0642\u0627\u0646\u06cc \u062a\u0641\u062a\u06cc \u0648 \u0645\u062d\u0645\u062f\u0639\u0644\u06cc \u062c\u0645\u0639\u0647 \u200c\u0632\u0627\u062f\u0647 \u0628\u0627\u0641\u0646\u062f\u0647 \u062a\u0627\u0644\u06cc\u0641 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0628\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u062f\u0627\u0646\u0634 \u0648 \u062a\u062c\u0631\u0628\u0647 \u0639\u0645\u0644\u06cc \u062e\u0648\u062f \u062f\u0631 \u062e\u0635\u0648\u0635 \u0627\u0646\u062c\u0627\u0645 \u0639\u0645\u0644\u06cc\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u0627\u0631\u062a\u0642\u0627 \u062f\u0647\u06cc\u062f.<\/p>\n\n\n\n<p>\u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u062f\u0631 \u062f\u0648 \u200c\u062c\u0644\u062f \u0645\u062e\u062a\u0644\u0641 \u062a\u0627\u0644\u06cc\u0641 \u0634\u062f\u0647 \u0627\u0633\u062a \u0648 \u0628\u0631\u0627\u06cc \u0627\u0641\u0631\u0627\u062f\u06cc \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a \u06a9\u0647 \u0641\u0639\u0627\u0644\u06cc\u062a \u0627\u0635\u0644\u06cc \u0622\u0646\u200c\u0647\u0627 \u062f\u0631 \u062d\u0648\u0632\u0647 \u0639\u0642\u062f \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a \u0627\u0633\u062a. \u0634\u0645\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0631\u0627\u06cc \u062f\u0627\u0646\u0644\u0648\u062f \u06a9\u062a\u0627\u0628 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062c\u0627\u0645\u0639 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0632 \u0648\u0628 \u0633\u0627\u06cc\u062a\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u06af\u0648\u06af\u0644 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" width=\"500\" height=\"500\" data-src=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-6.jpeg\" alt=\"\u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a (\u0628\u0631\u0627\u0633\u0627\u0633 \u0622\u062e\u0631\u06cc\u0646 \u0636\u0648\u0627\u0628\u0637 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u06cc\u0631\u0627\u0646)\" class=\"wp-image-43228 lazyload\" title=\"\" data-srcset=\"https:\/\/maktabkhooneh.org\/mag\/wp-content\/uploads\/2024\/07\/word-image-43222-6.jpeg 500w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43222-6-300x300.jpeg.webp 300w, https:\/\/maktabkhooneh.org\/mag\/wp-content\/smush-webp\/2024\/07\/word-image-43222-6-150x150.jpeg.webp 150w\" data-sizes=\"(max-width: 500px) 100vw, 500px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 500px; --smush-placeholder-aspect-ratio: 500\/500;\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p><strong>\u0641\u0635\u0648\u0644 \u0648 \u0645\u0628\u0627\u062d\u062b \u06a9\u062a\u0627\u0628 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u062f\u06cc\u0631\u06cc\u062a \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a:<\/strong><\/p>\n\n\n\n<p>\u0647\u0631 \u0622\u0646\u0686\u0647 \u06a9\u0647 \u062f\u0631 \u0641\u0635\u0648\u0644 \u0645\u062e\u062a\u0644\u0641 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u0627\u0631\u0632\u0634\u0645\u0646\u062f \u06af\u0646\u062c\u0627\u0646\u062f\u0647 \u0634\u062f\u0647\u200c\u0627\u0646\u062f\u060c \u062f\u0631 \u0648\u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0628\u06cc\u0627\u0646 \u0634\u062f\u0647 \u0627\u0633\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0622\u0634\u0646\u0627\u06cc\u06cc \u06a9\u0627\u0645\u0644 \u0628\u0627 \u0645\u0641\u0627\u0647\u06cc\u0645 \u067e\u0627\u06cc\u0647 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0648 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0627\u062c\u0631\u0627\u06cc \u067e\u0631\u0648\u0698\u0647 \u0628\u0627 \u06a9\u0645\u06a9 \u0627\u0646\u0648\u0627\u0639 \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0631\u0627\u06cc\u062c<\/li>\n\n\n\n<li>\u0628\u0631\u0631\u0633\u06cc \u0646\u062d\u0648\u0647 \u0627\u062c\u0631\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a \u062b\u0628\u062a \u0645\u062e\u0627\u0631\u062c \u0648 \u0633\u0627\u06cc\u0631 \u0639\u0645\u0644\u06cc\u0627\u062a \u0645\u0627\u0644\u06cc \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc<\/li>\n\n\n\n<li>\u0628\u0631\u0631\u0633\u06cc \u0646\u062d\u0648\u0647 \u0627\u062c\u0631\u0627\u06cc \u0637\u0631\u062d\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0628\u0631\u0631\u0633\u06cc \u0648 \u0634\u0646\u0627\u062e\u062a \u0645\u0628\u0627\u0646\u06cc \u0627\u0646\u062f\u0627\u0632\u0647\u200c\u06af\u06cc\u0631\u06cc \u0633\u0648\u062f \u0648 \u0636\u0648\u0627\u0628\u0637 \u0648 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc<\/li>\n\n\n\n<li>\u0634\u0646\u0627\u062e\u062a \u0646\u062d\u0648\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u062f\u0627\u0631\u0627\u06cc\u06cc \u0648 \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0646\u0648\u0627\u0639 \u0636\u0645\u0627\u0646\u062a\u0646\u0627\u0645\u0647\u200c\u0647\u0627 \u0634\u0646\u0627\u062e\u062a \u062f\u0633\u062a\u0648\u0631\u0627\u0644\u0639\u0645\u0644\u200c\u0647\u0627\u06cc \u062d\u0642 \u0628\u06cc\u0645\u0647 \u067e\u06cc\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a \u0648 \u0686\u06af\u0648\u0646\u06af\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0648\u0627\u0631\u062f \u0645\u0646\u062f\u0631\u062c \u062f\u0631 \u062d\u0633\u0627\u0628\u200c\u0647\u0627<\/li>\n<\/ul>\n\n\n\n<p>\u0647\u0631 \u06cc\u06a9 \u0627\u0632 \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627 \u062f\u0627\u0631\u0627\u06cc \u0645\u062b\u0627\u0644\u200c\u0647\u0627 \u0648 \u062a\u0645\u0627\u0631\u06cc\u0646 \u0645\u062e\u062a\u0644\u0641\u06cc \u0647\u0633\u062a\u0646\u062f \u06a9\u0647 \u0630\u0647\u0646 \u0634\u0645\u0627 \u0631\u0627 \u0622\u0645\u0627\u062f\u0647 \u0627\u0646\u062c\u0627\u0645 \u062b\u0628\u062a\u200c\u0647\u0627 \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. \u0634\u0645\u0627 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0627 \u0634\u0646\u0627\u062e\u062a \u0627\u06cc\u0646 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627 \u0648 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f \u0622\u0646\u200c\u0647\u0627 \u0628\u0647\u062a\u0631\u06cc\u0646 \u06a9\u062a\u0627\u0628 \u0631\u0627 \u062c\u0647\u062a \u06cc\u0627\u062f\u06af\u06cc\u0631\u06cc \u0645\u0628\u0627\u062d\u062b \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u06cc\u062f.<\/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=\"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<h2 class=\"wp-block-heading\">\u06a9\u0644\u0627\u0645 \u067e\u0627\u06cc\u0627\u0646\u06cc<\/h2>\n\n\n\n<p>\u062f\u0631 \u0627\u06cc\u0646 \u0645\u0637\u0644\u0628 \u0628\u0647 \u0645\u0639\u0631\u0641\u06cc \u06a9\u062a\u0627\u0628 \u0622\u0645\u0648\u0632\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u067e\u0631\u062f\u0627\u062e\u062a\u06cc\u0645. \u06a9\u062a\u0627\u0628\u200c\u0647\u0627\u06cc\u06cc \u0647\u0645\u0686\u0648\u0646 \u06a9\u062a\u0627\u0628 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u062c\u0627\u0645\u0639 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc\u060c \u06a9\u062a\u0627\u0628 \u062c\u0645\u0634\u06cc\u062f \u0627\u0633\u06a9\u0646\u062f\u0631\u06cc\u060c \u06a9\u062a\u0627\u0628 \u0627\u0633\u0645\u0627\u0639\u06cc\u0644 \u06a9\u0627\u0638\u0645\u06cc \u0648 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0628\u0644\u0646\u062f \u0645\u062f\u062a \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u062f\u0631 \u0635\u0646\u0639\u062a \u062c\u0632\u0648 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627\u06cc \u067e\u0631\u06a9\u0627\u0631\u0628\u0631\u062f \u0645\u0646\u0627\u0628\u0639 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u067e\u06cc\u0645\u0627\u0646\u06a9\u0627\u0631\u06cc \u0647\u0633\u062a\u0646\u062f. \u0634\u0645\u0627 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