{"id":1919,"date":"2024-07-17T10:54:17","date_gmt":"2024-07-17T10:54:17","guid":{"rendered":"https:\/\/alsaeedcpa.com\/?p=1919"},"modified":"2024-08-07T12:32:03","modified_gmt":"2024-08-07T12:32:03","slug":"%d8%a7%d9%84%d8%a7%d8%aa%d8%b9%d8%a7%d8%a8-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%ac%d9%88%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d8%ab%d9%82%d8%a9","status":"publish","type":"post","link":"https:\/\/alsaeedcpa.com\/en\/2024\/07\/17\/%d8%a7%d9%84%d8%a7%d8%aa%d8%b9%d8%a7%d8%a8-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%ac%d9%88%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d8%ab%d9%82%d8%a9\/","title":{"rendered":"\u0627\u0644\u0627\u062a\u0639\u0627\u0628 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645"},"content":{"rendered":"<p>\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062e\u062f\u0645\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0636\u0631\u0648\u0631\u064a \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0627\u062a\u0639\u0627\u0628 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0648<a href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/17\/%d8%a5%d8%ac%d8%b1%d8%a7%d8%a1-%d8%a7%d9%84%d8%b9%d9%86%d8%a7%d9%8a%d8%a9-%d8%a7%d9%84%d9%88%d8%a7%d8%ac%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d8%a3%d8%b9%d9%85%d8%a7%d9%84\/\">\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629 \u0641\u064a \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/a>. \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 \u0648\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u0629 \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0641\u0642\u0631\u064a \u0644\u0623\u064a \u0645\u0624\u0633\u0633\u0629 \u0646\u0627\u062c\u062d\u0629\u060c \u062d\u064a\u062b \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u0646\u064a\u0631\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u0627\u0644\u064a. \u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0633\u0646\u0633\u062a\u0639\u0631\u0636 \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u064a \u062a\u062c\u0639\u0644 \u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0645\u0632\u064a\u062f \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062e\u062f\u0645\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u064a\u0633\u062a\u062d\u0642 \u0627\u0644\u0639\u0646\u0627\u0621.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter-rtl ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/17\/%d8%a7%d9%84%d8%a7%d8%aa%d8%b9%d8%a7%d8%a8-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%ac%d9%88%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d8%ab%d9%82%d8%a9\/#1-_%D8%A7%D9%84%D8%AB%D9%82%D8%A9_%D9%88%D8%A7%D9%84%D8%A3%D9%85%D8%A7%D9%86_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A\" >1- \u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0627\u0644\u064a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/17\/%d8%a7%d9%84%d8%a7%d8%aa%d8%b9%d8%a7%d8%a8-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%ac%d9%88%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d8%ab%d9%82%d8%a9\/#2-%D8%A7%D9%84%D8%AC%D9%88%D8%AF%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D8%AA%D8%AD%D9%84%D9%8A%D9%84_%D9%88%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B1%D9%8A%D8%B1\" >2-\u0627\u0644\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/17\/%d8%a7%d9%84%d8%a7%d8%aa%d8%b9%d8%a7%d8%a8-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%ac%d9%88%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d8%ab%d9%82%d8%a9\/#3-_%D8%A7%D9%84%D8%A7%D9%87%D8%AA%D9%85%D8%A7%D9%85_%D8%A8%D8%A7%D9%84%D8%AA%D9%81%D8%A7%D8%B5%D9%8A%D9%84\" >3-&nbsp;\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/17\/%d8%a7%d9%84%d8%a7%d8%aa%d8%b9%d8%a7%d8%a8-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%ac%d9%88%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d8%ab%d9%82%d8%a9\/#%D8%A7%D9%84%D9%81%D9%88%D8%A7%D8%A6%D8%AF_%D8%A7%D9%84%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF%D9%8A%D8%A9_%D9%84%D9%84%D8%A7%D8%B3%D8%AA%D8%AB%D9%85%D8%A7%D8%B1_%D9%81%D9%8A_%D8%AE%D8%AF%D9%85%D8%A7%D8%AA_%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9_%D8%B9%D8%A7%D9%84%D9%8A%D8%A9_%D8%A7%D9%84%D8%AC%D9%88%D8%AF%D8%A9\" >\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u062e\u062f\u0645\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/17\/%d8%a7%d9%84%d8%a7%d8%aa%d8%b9%d8%a7%d8%a8-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%ac%d9%88%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d8%ab%d9%82%d8%a9\/#_%D8%A7%D9%84%D8%A7%D8%A8%D8%AA%D9%83%D8%A7%D8%B1_%D9%88%D8%A7%D8%B3%D8%AA%D8%AE%D8%AF%D8%A7%D9%85_%D8%A7%D9%84%D8%AA%D9%83%D9%86%D9%88%D9%84%D9%88%D8%AC%D9%8A%D8%A7_%D8%A7%D9%84%D8%AD%D8%AF%D9%8A%D8%AB%D8%A9\" >&nbsp;\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u062d\u062f\u064a\u062b\u0629<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/17\/%d8%a7%d9%84%d8%a7%d8%aa%d8%b9%d8%a7%d8%a8-%d9%85%d9%82%d8%a7%d8%a8%d9%84-%d8%a7%d9%84%d8%ac%d9%88%d8%af%d8%a9-%d9%88%d8%a7%d9%84%d8%ab%d9%82%d8%a9\/#_%D8%A7%D9%84%D8%AE%D8%A7%D8%AA%D9%85%D8%A9\" >&nbsp;\u0627\u0644\u062e\u0627\u062a\u0645\u0629<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"h-1-\u0627\u0644\u062b\u0642\u0629-\u0648\u0627\u0644\u0623\u0645\u0627\u0646-\u0627\u0644\u0645\u0627\u0644\u064a\"><span class=\"ez-toc-section\" id=\"1-_%D8%A7%D9%84%D8%AB%D9%82%D8%A9_%D9%88%D8%A7%D9%84%D8%A3%D9%85%D8%A7%D9%86_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A\"><\/span>1- \u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0627\u0644\u064a<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;\u0627\u0644\u062e\u0628\u0631\u0629 \u0648\u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629: \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0630\u0648\u0648 \u0627\u0644\u062e\u0628\u0631\u0629 \u064a\u0642\u062f\u0645\u0648\u0646 \u0645\u0633\u062a\u0648\u0649 \u0639\u0627\u0644\u064d \u0645\u0646 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 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\u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n<li>&nbsp;\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d: \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u064a\u0639\u062f \u062c\u0632\u0621\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062c\u064a\u062f\u0629. \u0643\u0630\u0644\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u0648\u0646 \u064a\u0636\u0645\u0646\u0648\u0646 \u0623\u0646 \u0645\u0624\u0633\u0633\u062a\u0643 \u062a\u0644\u062a\u0632\u0645 \u0628\u062c\u0645\u064a\u0639 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u062d\u0645\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-\u0627\u0644\u062c\u0648\u062f\u0629-\u0641\u064a-\u0627\u0644\u062a\u062d\u0644\u064a\u0644-\u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631\"><span class=\"ez-toc-section\" id=\"2-%D8%A7%D9%84%D8%AC%D9%88%D8%AF%D8%A9_%D9%81%D9%8A_%D8%A7%D9%84%D8%AA%D8%AD%D9%84%D9%8A%D9%84_%D9%88%D8%A7%D9%84%D8%AA%D9%82%D8%A7%D8%B1%D9%8A%D8%B1\"><\/span>2-\u0627\u0644\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629: \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u062a\u0648\u0641\u0631 \u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u0648\u0634\u0627\u0645\u0644\u0629 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0641\u0647\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629. \u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u062a\u0645\u0643\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 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\u0644\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0623\u0648 \u062a\u0637\u0648\u064a\u0631.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-nbsp-\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645-\u0628\u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644\"><span class=\"ez-toc-section\" id=\"3-_%D8%A7%D9%84%D8%A7%D9%87%D8%AA%D9%85%D8%A7%D9%85_%D8%A8%D8%A7%D9%84%D8%AA%D9%81%D8%A7%D8%B5%D9%8A%D9%84\"><\/span>3-&nbsp;\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;\u0645\u0631\u0627\u0642\u0628\u0629 \u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a: \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0630\u0648\u0648 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u064a\u0631\u0643\u0632\u0648\u0646 \u0639\u0644\u0649 \u0643\u0644 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0647\u0630\u0627 \u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u064a\u0636\u0645\u0646 \u0623\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u0643\u0648\u0646 \u0635\u062d\u064a\u062d\u0629 \u0648\u0645\u062d\u062f\u062b\u0629\u060c \u0645\u0645\u0627 \u064a\u0642\u0644\u0644 \u0645\u0646 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n<li>&nbsp;\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a: \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062c\u064a\u062f\u0629 \u0644\u0627 \u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u0642\u0637\u060c \u0628\u0644 \u062a\u0634\u0645\u0644 \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a. \u0643\u0630\u0644\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u0648\u0646 \u064a\u0633\u0627\u0639\u062f\u0648\u0646 \u0641\u064a \u0648\u0636\u0639 \u062e\u0637\u0637 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id=\"%D8%A7%D9%84%D9%81%D9%88%D8%A7%D8%A6%D8%AF_%D8%A7%D9%84%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF%D9%8A%D8%A9_%D9%84%D9%84%D8%A7%D8%B3%D8%AA%D8%AB%D9%85%D8%A7%D8%B1_%D9%81%D9%8A_%D8%AE%D8%AF%D9%85%D8%A7%D8%AA_%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9_%D8%B9%D8%A7%D9%84%D9%8A%D8%A9_%D8%A7%D9%84%D8%AC%D9%88%D8%AF%D8%A9\"><\/span>\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u062e\u062f\u0645\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644: \u0642\u062f \u064a\u0628\u062f\u0648 \u0625\u0646\u0641\u0627\u0642 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\u0625\u0646\u0641\u0627\u0642&#8230;<\/p>","protected":false},"author":7,"featured_media":1958,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1],"tags":[74,75,76],"class_list":["post-1919","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-74","tag-75","tag-76"],"_links":{"self":[{"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/posts\/1919","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/comments?post=1919"}],"version-history":[{"count":0,"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/posts\/1919\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/media\/1958"}],"wp:attachment":[{"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/media?parent=1919"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/categories?post=1919"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alsaeedcpa.com\/en\/wp-json\/wp\/v2\/tags?post=1919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}