{"id":1973,"date":"2024-07-20T11:51:27","date_gmt":"2024-07-20T11:51:27","guid":{"rendered":"https:\/\/alsaeedcpa.com\/?p=1973"},"modified":"2024-12-05T17:38:17","modified_gmt":"2024-12-05T17:38:17","slug":"%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a","status":"publish","type":"post","link":"https:\/\/alsaeedcpa.com\/en\/2024\/07\/20\/%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/","title":{"rendered":"\u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0627\u0644\u064a: \u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629"},"content":{"rendered":"<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 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href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/20\/%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/#_%D8%A3%D9%87%D9%85%D9%8A%D8%A9_%D8%AA%D8%B9%D9%8A%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D8%AF%D9%82%D9%82_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A_%D8%B9%D9%86%D8%AF_%D8%AA%D8%A3%D8%B3%D9%8A%D8%B3_%D8%A7%D9%84%D8%B4%D8%B1%D9%83%D8%A9\" >\u00a0\u0623\u0647\u0645\u064a\u0629 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0639\u0646\u062f \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629<\/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\/20\/%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/#_%D8%B9%D9%85%D9%84%D9%8A%D8%A9_%D8%A5%D8%B9%D8%A7%D8%AF%D8%A9_%D8%AA%D8%B9%D9%8A%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D8%AF%D9%82%D9%82_%D8%B3%D9%86%D9%88%D9%8A%D9%8B%D8%A7\" >\u00a0\u0639\u0645\u0644\u064a\u0629 \u0625\u0639\u0627\u062f\u0629 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0633\u0646\u0648\u064a\u064b\u0627<\/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\/20\/%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/#_%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1_%D8%A7%D8%AE%D8%AA%D9%8A%D8%A7%D8%B1_%D8%A7%D9%84%D9%85%D8%AF%D9%82%D9%82_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A\" >\u00a0\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0645\u062f\u0642\u0642 \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-5\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/20\/%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/#_%D8%AF%D9%88%D8%B1_%D8%A7%D9%84%D9%85%D8%AF%D9%82%D9%82_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A_%D9%81%D9%8A_%D8%AA%D8%B9%D8%B2%D9%8A%D8%B2_%D8%A7%D9%84%D8%B4%D9%81%D8%A7%D9%81%D9%8A%D8%A9_%D9%88%D8%A7%D9%84%D9%85%D8%B5%D8%AF%D8%A7%D9%82%D9%8A%D8%A9\" >\u00a0\u062f\u0648\u0631 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\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\/20\/%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/#_%D8%AF%D8%B1%D8%A7%D8%B3%D8%A7%D8%AA_%D8%AD%D8%A7%D9%84%D8%A9_%D8%A3%D9%87%D9%85%D9%8A%D8%A9_%D8%AA%D8%B9%D9%8A%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D8%AF%D9%82%D9%82_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A\" >\u00a0\u062f\u0631\u0627\u0633\u0627\u062a \u062d\u0627\u0644\u0629: \u0623\u0647\u0645\u064a\u0629 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0627\u0644\u064a<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/20\/%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/#_%D8%AF%D8%B1%D8%A7%D8%B3%D8%A9_%D8%AD%D8%A7%D9%84%D8%A9_1_%D8%B4%D8%B1%D9%83%D8%A9_ABC\" >\u00a0\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 1: \u0634\u0631\u0643\u0629 ABC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/20\/%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/#_%D8%AF%D8%B1%D8%A7%D8%B3%D8%A9_%D8%AD%D8%A7%D9%84%D8%A9_2_%D8%A8%D9%86%D9%83_XYZ\" >\u00a0\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 2: \u0628\u0646\u0643 XYZ<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/alsaeedcpa.com\/en\/2024\/07\/20\/%d8%aa%d8%b9%d9%8a%d9%8a%d9%86-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a\/#_%D8%A7%D9%84%D8%AE%D8%A7%D8%AA%D9%85%D8%A9\" >\u00a0\u0627\u0644\u062e\u0627\u062a\u0645\u0629<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%D8%AA%D8%B9%D9%8A%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D8%AF%D9%82%D9%82_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A\"><\/span>\u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0627\u0644\u064a<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<p>\u064a\u0639\u062a\u0628\u0631 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0639\u0646\u062f \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0625\u0639\u0627\u062f\u0629 \u062a\u0639\u064a\u064a\u0646\u0647 \u0633\u0646\u0648\u064a\u064b\u0627 \u0645\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0636\u0645\u0646 \u0633\u0644\u0627\u0645\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 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id=\"h-nbsp-\u0623\u0647\u0645\u064a\u0629-\u062a\u0639\u064a\u064a\u0646-\u0627\u0644\u0645\u062f\u0642\u0642-\u0627\u0644\u0645\u0627\u0644\u064a-\u0639\u0646\u062f-\u062a\u0623\u0633\u064a\u0633-\u0627\u0644\u0634\u0631\u0643\u0629\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"_%D8%A3%D9%87%D9%85%D9%8A%D8%A9_%D8%AA%D8%B9%D9%8A%D9%8A%D9%86_%D8%A7%D9%84%D9%85%D8%AF%D9%82%D9%82_%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A_%D8%B9%D9%86%D8%AF_%D8%AA%D8%A3%D8%B3%D9%8A%D8%B3_%D8%A7%D9%84%D8%B4%D8%B1%D9%83%D8%A9\"><\/span>\u00a0\u0623\u0647\u0645\u064a\u0629 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0639\u0646\u062f \u062a\u0623\u0633\u064a\u0633 \u0627\u0644\u0634\u0631\u0643\u0629<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>\u00a0\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a: 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