{"id":5409,"date":"2025-04-13T11:00:40","date_gmt":"2025-04-13T07:30:40","guid":{"rendered":"https:\/\/uupload.ir\/mag\/?p=5409"},"modified":"2025-04-13T11:00:40","modified_gmt":"2025-04-13T07:30:40","slug":"%d8%a7%d9%86%d9%88%d8%a7%d8%b9-%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%ad%d8%b3%d8%a7%d8%a8%d8%af%d8%a7%d8%b1%db%8c-%da%86%db%8c%d8%b3%d8%aa","status":"publish","type":"post","link":"https:\/\/uupload.ir\/mag\/%d8%a7%d9%86%d9%88%d8%a7%d8%b9-%d8%ae%d8%af%d9%85%d8%a7%d8%aa-%d8%ad%d8%b3%d8%a7%d8%a8%d8%af%d8%a7%d8%b1%db%8c-%da%86%db%8c%d8%b3%d8%aa\/","title":{"rendered":"\u0627\u0646\u0648\u0627\u0639 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a"},"content":{"rendered":"<p><a title=\"\u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\" href=\"https:\/\/hesaba.com\/%D8%AE%D8%AF%D9%85%D8%A7%D8%AA-%D8%AD%D8%B3%D8%A7%D8%A8%D8%AF%D8%A7%D8%B1%DB%8C\/\" target=\"_blank\" rel=\"noopener\"><strong>\u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/strong><\/a> \u0628\u0633\u06cc\u0627\u0631 \u0645\u062a\u0646\u0648\u0639 \u0647\u0633\u062a\u0646\u062f \u0648 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u0648 \u0627\u0641\u0631\u0627\u062f \u0631\u0627 \u067e\u0648\u0634\u0634 \u062f\u0647\u0646\u062f. \u0628\u0631\u062e\u06cc \u0627\u0632 \u0627\u0635\u0644\u06cc\u200c\u062a\u0631\u06cc\u0646 \u0627\u0646\u0648\u0627\u0639 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0639\u0628\u0627\u0631\u062a\u0646\u062f \u0627\u0632:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5411\" src=\"https:\/\/uupload.ir\/mag\/wp-content\/uploads\/2025\/04\/Accounting-services-768x432-1.webp\" alt=\"\" width=\"768\" height=\"432\" srcset=\"https:\/\/uupload.ir\/mag\/wp-content\/uploads\/2025\/04\/Accounting-services-768x432-1.webp 768w, https:\/\/uupload.ir\/mag\/wp-content\/uploads\/2025\/04\/Accounting-services-768x432-1-300x169.webp 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/p>\n<ol>\n<li><strong>\u062f\u0641\u062a\u0631\u062f\u0627\u0631\u06cc \u0648 \u062b\u0628\u062a \u0627\u0633\u0646\u0627\u062f (Bookkeeping):<\/strong> \u0627\u06cc\u0646 \u0634\u0627\u0645\u0644 \u062b\u0628\u062a \u0631\u0648\u0632\u0627\u0646\u0647 \u062a\u0631\u0627\u06a9\u0646\u0634\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u062f\u0631\u0622\u0645\u062f\u0647\u0627 \u0648 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u0648 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0633\u0648\u0627\u0628\u0642 \u0645\u0627\u0644\u06cc \u0645\u0646\u0638\u0645 \u0648 \u062f\u0642\u06cc\u0642 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u067e\u0627\u06cc\u0647 \u0648 \u0627\u0633\u0627\u0633 \u0633\u0627\u06cc\u0631 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a.<\/li>\n<li><strong>\u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc (Financial Statement Preparation):<\/strong> \u062a\u0647\u06cc\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u0645\u0627\u0644\u06cc \u0645\u0627\u0646\u0646\u062f \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 (Balance Sheet)\u060c \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 (Income Statement)\u060c \u0648 \u0635\u0648\u0631\u062a \u062c\u0631\u06cc\u0627\u0646 \u0648\u062c\u0648\u0647 \u0646\u0642\u062f (Cash Flow Statement) \u06a9\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0648 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u06cc\u06a9 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f.<\/li>\n<li><strong><a title=\"\u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\" href=\"https:\/\/hesaba.com\/doing-tax-affairs\/\" target=\"_blank\" rel=\"noopener\">\u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/a> (Tax Services):<\/strong>\n<ul>\n<li><strong>\u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong> \u0627\u0631\u0627\u0626\u0647 \u0645\u0634\u0627\u0648\u0631\u0647 \u0628\u0631\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u0635\u0648\u0631\u062a \u0642\u0627\u0646\u0648\u0646\u06cc.<\/li>\n<li><strong>\u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0633\u0627\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong> \u062a\u06a9\u0645\u06cc\u0644 \u0648 \u0627\u0631\u0633\u0627\u0644 \u0627\u0646\u0648\u0627\u0639 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (\u0645\u0627\u0646\u0646\u062f \u0639\u0645\u0644\u06a9\u0631\u062f\u060c \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u062d\u0642\u0648\u0642).<\/li>\n<li><strong>\u0646\u0645\u0627\u06cc\u0646\u062f\u06af\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong> \u062d\u0636\u0648\u0631 \u0648 \u062f\u0641\u0627\u0639 \u0627\u0632 \u0645\u0624\u062f\u06cc \u062f\u0631 \u0628\u0631\u0627\u0628\u0631 \u0645\u0642\u0627\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062d\u0633\u0627\u0628\u0631\u0633\u06cc (Auditing):<\/strong>\n<ul>\n<li><strong>\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0633\u062a\u0642\u0644 (External Audit):<\/strong> \u0628\u0631\u0631\u0633\u06cc \u0628\u06cc\u200c\u0637\u0631\u0641\u0627\u0646\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062a\u0648\u0633\u0637 \u06cc\u06a9 \u062d\u0633\u0627\u0628\u0631\u0633 \u062e\u0627\u0631\u062c\u06cc \u0628\u0631\u0627\u06cc \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u0635\u062d\u062a \u0648 \u0627\u0646\u0637\u0628\u0627\u0642 \u0622\u0646\u200c\u0647\u0627 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc.<\/li>\n<li><strong>\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0627\u062e\u0644\u06cc (Internal Audit):<\/strong> \u0628\u0631\u0631\u0633\u06cc \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627 \u0648 \u06a9\u0646\u062a\u0631\u0644\u200c\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u0634\u0631\u06a9\u062a \u062a\u0648\u0633\u0637 \u06a9\u0627\u0631\u0645\u0646\u062f\u0627\u0646 \u062e\u0648\u062f \u0634\u0631\u06a9\u062a \u06cc\u0627 \u0645\u0634\u0627\u0648\u0631\u0627\u0646 \u0628\u0631\u0627\u06cc \u0628\u0647\u0628\u0648\u062f \u06a9\u0627\u0631\u0627\u06cc\u06cc \u0648 \u06a9\u0627\u0647\u0634 \u0631\u06cc\u0633\u06a9.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a (Management Accounting):<\/strong> \u062a\u0647\u06cc\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627 \u0648 \u062a\u062d\u0644\u06cc\u0644\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u062f\u0627\u062e\u0644\u06cc \u0645\u062f\u06cc\u0631\u0627\u0646 \u062c\u0647\u062a \u06a9\u0645\u06a9 \u0628\u0647 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u060c \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u06a9\u0646\u062a\u0631\u0644 \u0639\u0645\u0644\u06cc\u0627\u062a. \u0627\u06cc\u0646 \u0634\u0627\u0645\u0644 \u0628\u0648\u062f\u062c\u0647\u200c\u0628\u0646\u062f\u06cc\u060c \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u0645\u0627\u0644\u06cc\u060c \u062a\u062d\u0644\u06cc\u0644 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647\u060c \u0648 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0639\u0645\u0644\u06a9\u0631\u062f \u0628\u062e\u0634\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0627\u0633\u062a.<\/li>\n<li><strong>\u062e\u062f\u0645\u0627\u062a \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f (Payroll Services):<\/strong> \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0642\u06cc\u0642 \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646\u060c \u06a9\u0633\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0628\u06cc\u0645\u0647 \u0645\u0631\u0628\u0648\u0637\u0647\u060c \u062a\u0647\u06cc\u0647 \u0641\u06cc\u0634 \u062d\u0642\u0648\u0642\u06cc\u060c \u0648 \u0627\u0631\u0633\u0627\u0644 \u0644\u06cc\u0633\u062a\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0630\u06cc\u0631\u0628\u0637 (\u0645\u0627\u0646\u0646\u062f \u0628\u06cc\u0645\u0647 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a).<\/li>\n<li><strong><a title=\"\u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\" href=\"https:\/\/hesaba.com\/tax-advice\/\" target=\"_blank\" rel=\"noopener\">\u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/a> \u0648 \u062a\u062c\u0627\u0631\u06cc (Financial and Business Advisory):<\/strong> \u0627\u0631\u0627\u0626\u0647 \u0645\u0634\u0627\u0648\u0631\u0647 \u062f\u0631 \u0632\u0645\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u0645\u0627\u0646\u0646\u062f \u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0645\u0627\u0644\u06cc \u0628\u0644\u0646\u062f\u0645\u062f\u062a\u060c \u0645\u062f\u06cc\u0631\u06cc\u062a \u0631\u06cc\u0633\u06a9\u060c \u0628\u0647\u0628\u0648\u062f \u0641\u0631\u0622\u06cc\u0646\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0627\u0646\u062a\u062e\u0627\u0628 \u0648 \u067e\u06cc\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u060c \u0648 \u06a9\u0645\u06a9 \u0628\u0647 \u0631\u0627\u0647\u200c\u0627\u0646\u062f\u0627\u0632\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631.<\/li>\n<li><strong>\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc (Forensic Accounting):<\/strong> \u062a\u062d\u0642\u06cc\u0642 \u0648 \u0628\u0631\u0631\u0633\u06cc \u062a\u062e\u0635\u0635\u06cc \u062f\u0631 \u0645\u0648\u0627\u0631\u062f \u062a\u0642\u0644\u0628 \u0645\u0627\u0644\u06cc\u060c \u0627\u062e\u062a\u0644\u0627\u0633\u060c \u067e\u0648\u0644\u0634\u0648\u06cc\u06cc \u06cc\u0627 \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0645\u0627\u0644\u06cc \u06a9\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u0627\u0647\u062f \u062f\u0631 \u062f\u0627\u062f\u06af\u0627\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/li>\n<li><strong>\u0627\u0631\u0632\u0634\u200c\u06af\u0630\u0627\u0631\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 (Business Valuation):<\/strong> \u062a\u0639\u06cc\u06cc\u0646 \u0627\u0631\u0632\u0634 \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u06cc\u06a9 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u060c \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0631\u0627\u06cc \u0627\u0647\u062f\u0627\u0641 \u062e\u0631\u06cc\u062f \u0648 \u0641\u0631\u0648\u0634\u060c \u0627\u062f\u063a\u0627\u0645\u060c \u062c\u0630\u0628 \u0633\u0631\u0645\u0627\u06cc\u0647\u060c \u06cc\u0627 \u0645\u0633\u0627\u0626\u0644 \u062d\u0642\u0648\u0642\u06cc.<\/li>\n<li><strong>\u0637\u0631\u0627\u062d\u06cc \u0648 \u067e\u06cc\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc (Financial System Design &amp; Implementation):<\/strong> \u06a9\u0645\u06a9 \u0628\u0647 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u0628\u0631\u0627\u06cc \u0627\u0646\u062a\u062e\u0627\u0628\u060c \u0637\u0631\u0627\u062d\u06cc\u060c \u0648 \u0631\u0627\u0647\u200c\u0627\u0646\u062f\u0627\u0632\u06cc \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u0627\u0644\u06cc \u0645\u062a\u0646\u0627\u0633\u0628 \u0628\u0627 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc\u0634\u0627\u0646.<\/li>\n<\/ol>\n<p>\u0627\u06cc\u0646 \u062e\u062f\u0645\u0627\u062a \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u0646\u062f \u062a\u0648\u0633\u0637 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0645\u0633\u062a\u0642\u0644\u060c \u0634\u0631\u06a9\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0648\u0686\u06a9 \u06cc\u0627 \u0645\u0648\u0633\u0633\u0627\u062a \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0628\u0632\u0631\u06af \u0627\u0631\u0627\u0626\u0647 \u0634\u0648\u0646\u062f \u0648 \u0627\u0646\u062a\u062e\u0627\u0628 \u0646\u0648\u0639 \u062e\u062f\u0645\u0627\u062a \u0628\u0633\u062a\u06af\u06cc \u0628\u0647 \u0627\u0646\u062f\u0627\u0632\u0647\u060c \u0635\u0646\u0639\u062a \u0648 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u062e\u0627\u0635 \u0647\u0631 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u062f\u0627\u0631\u062f.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-5410\" src=\"https:\/\/uupload.ir\/mag\/wp-content\/uploads\/2025\/04\/Doing-tax-affairs-768x432-1.webp\" alt=\"\" width=\"768\" height=\"432\" srcset=\"https:\/\/uupload.ir\/mag\/wp-content\/uploads\/2025\/04\/Doing-tax-affairs-768x432-1.webp 768w, https:\/\/uupload.ir\/mag\/wp-content\/uploads\/2025\/04\/Doing-tax-affairs-768x432-1-300x169.webp 300w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2>\u062a\u0648\u0636\u06cc\u062d \u0647\u0631 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0627 \u0645\u062b\u0627\u0644<\/h2>\n<p>\u0628\u0627\u0634\u0647\u060c \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u062a\u0648\u0636\u06cc\u062d \u0647\u0631 \u06cc\u06a9 \u0627\u0632 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u06cc\u06a9 \u0645\u062b\u0627\u0644 \u0622\u0648\u0631\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a \u062a\u0627 \u062f\u0631\u06a9 \u0628\u0647\u062a\u0631\u06cc \u0627\u0632 \u06a9\u0627\u0631\u0628\u0631\u062f \u0647\u0631 \u06a9\u062f\u0627\u0645 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f:<\/p>\n<ol>\n<li><strong>\u062f\u0641\u062a\u0631\u062f\u0627\u0631\u06cc \u0648 \u062b\u0628\u062a \u0627\u0633\u0646\u0627\u062f (Bookkeeping)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u062b\u0628\u062a \u0645\u0646\u0638\u0645 \u0648 \u062f\u0642\u06cc\u0642 \u062a\u0645\u0627\u0645 \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0631\u0648\u0632\u0627\u0646\u0647 \u06cc\u06a9 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u060c \u0645\u0627\u0646\u0646\u062f \u062e\u0631\u06cc\u062f\u0647\u0627\u060c \u0641\u0631\u0648\u0634\u200c\u0647\u0627\u060c \u062f\u0631\u06cc\u0627\u0641\u062a\u200c\u0647\u0627 \u0648 \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0647\u0627.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u06a9\u0648\u0686\u06a9 \u0631\u0627 \u062f\u0631 \u0646\u0638\u0631 \u0628\u06af\u06cc\u0631\u06cc\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631 (\u06cc\u0627 \u062f\u0641\u062a\u0631\u062f\u0627\u0631) \u0647\u0631 \u0631\u0648\u0632 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627\u06cc \u062e\u0631\u06cc\u062f \u0644\u0628\u0627\u0633 \u0627\u0632 \u062a\u0627\u0645\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646\u060c \u0641\u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0646\u0642\u062f\u06cc \u0648 \u06a9\u0627\u0631\u062a\u06cc \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646\u060c \u067e\u0631\u062f\u0627\u062e\u062a \u0627\u062c\u0627\u0631\u0647 \u0645\u063a\u0627\u0632\u0647 \u0648 \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u0645\u0646\u062f \u0631\u0627 \u062f\u0631 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06cc\u0627 \u062f\u0641\u0627\u062a\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc (Financial Statement Preparation)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u062e\u0644\u0627\u0635\u0647 \u06a9\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062b\u0628\u062a \u0634\u062f\u0647 \u062f\u0631 \u062f\u0641\u0627\u062a\u0631 \u0628\u0631\u0627\u06cc \u062a\u0647\u06cc\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f \u06a9\u0647 \u0648\u0636\u0639\u06cc\u062a \u0648 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0647\u0631 \u0645\u0627\u0647\u060c \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062b\u0628\u062a \u0634\u062f\u0647\u060c \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u062a\u0647\u06cc\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0686\u0642\u062f\u0631 \u062f\u0631\u0622\u0645\u062f \u0627\u0632 \u0641\u0631\u0648\u0634 \u0644\u0628\u0627\u0633 \u06a9\u0633\u0628 \u0634\u062f\u0647 \u0648 \u0686\u0642\u062f\u0631 \u0647\u0632\u06cc\u0646\u0647 (\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0644\u0628\u0627\u0633\u200c\u0647\u0627\u060c \u0627\u062c\u0627\u0631\u0647\u060c \u062d\u0642\u0648\u0642 \u0648&#8230;) \u0648\u062c\u0648\u062f \u062f\u0627\u0634\u062a\u0647 \u0627\u0633\u062a\u060c \u0648 \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u0645\u0627\u0647 \u0645\u0634\u062e\u0635 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u200c\u0627\u06cc \u062a\u0647\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 (\u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627\u060c \u067e\u0648\u0644 \u0646\u0642\u062f) \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647 (\u0628\u062f\u0647\u06cc \u0628\u0647 \u062a\u0627\u0645\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646) \u0631\u0627 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (Tax Services)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u06a9\u0645\u06a9 \u0628\u0647 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u0648 \u0627\u0641\u0631\u0627\u062f \u0628\u0631\u0627\u06cc \u0631\u0639\u0627\u06cc\u062a \u0642\u0648\u0627\u0646\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0645\u06cc\u0632\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a\u06cc.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0635\u0627\u062d\u0628 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u0628\u0627 \u06cc\u06a9 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0634\u0648\u0631\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0645\u0634\u0627\u0648\u0631 \u0628\u0627 \u0628\u0631\u0631\u0633\u06cc \u0642\u0648\u0627\u0646\u06cc\u0646\u060c \u0631\u0627\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u06a9\u0627\u0647\u0634 \u0645\u0627\u0644\u06cc\u0627\u062a \u0631\u0627 \u067e\u06cc\u0634\u0646\u0647\u0627\u062f \u0645\u06cc\u200c\u062f\u0647\u062f (\u0645\u062b\u0644\u0627\u064b \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u06cc \u062e\u0627\u0635 \u06cc\u0627 \u062b\u0628\u062a \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc). \u062f\u0631 \u067e\u0627\u06cc\u0627\u0646 \u0633\u0627\u0644 \u0645\u0627\u0644\u06cc\u060c \u0645\u0634\u0627\u0648\u0631 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0631\u0627 \u062a\u0647\u06cc\u0647 \u0648 \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0631\u0633\u0627\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062d\u0633\u0627\u0628\u0631\u0633\u06cc (Auditing)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u0628\u0631\u0631\u0633\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0645\u0633\u062a\u0642\u0644 (\u06cc\u0627 \u062f\u0627\u062e\u0644\u06cc) \u0633\u0648\u0627\u0628\u0642 \u0648 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u0635\u062d\u062a\u060c \u06a9\u0627\u0645\u0644 \u0628\u0648\u062f\u0646 \u0648 \u0627\u0646\u0637\u0628\u0627\u0642 \u0622\u0646\u0647\u0627 \u0628\u0627 \u0627\u0633\u062a\u0627\u0646\u062f\u0627\u0631\u062f\u0647\u0627 \u0648 \u0642\u0648\u0627\u0646\u06cc\u0646.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u0628\u0632\u0631\u06af \u0634\u062f\u0647 \u0648 \u0628\u0647 \u0686\u0646\u062f \u0634\u0639\u0628\u0647 \u062a\u0628\u062f\u06cc\u0644 \u0634\u062f\u0647 \u0648 \u0642\u0635\u062f \u062f\u0627\u0631\u062f \u0648\u0627\u0645 \u0628\u0632\u0631\u06af\u06cc \u0627\u0632 \u0628\u0627\u0646\u06a9 \u0628\u06af\u06cc\u0631\u062f. \u0628\u0627\u0646\u06a9 \u062f\u0631\u062e\u0648\u0627\u0633\u062a \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0634\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0634\u0631\u06a9\u062a \u06cc\u06a9 \u0645\u0648\u0633\u0633\u0647 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0633\u062a\u0642\u0644 \u0631\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u062f\u0641\u0627\u062a\u0631\u060c \u0627\u0633\u0646\u0627\u062f \u0648 \u06a9\u0646\u062a\u0631\u0644\u200c\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f \u0648 \u06af\u0632\u0627\u0631\u0634\u06cc \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u062f \u06a9\u0647 \u0622\u06cc\u0627 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0628\u0647 \u062f\u0631\u0633\u062a\u06cc \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u0646\u062f \u06cc\u0627 \u062e\u06cc\u0631 (\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0633\u062a\u0642\u0644). \u06cc\u0627 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0648\u0627\u062d\u062f \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0627\u062e\u0644\u06cc \u0634\u0631\u06a9\u062a\u060c \u0646\u062d\u0648\u0647 \u062f\u0631\u06cc\u0627\u0641\u062a \u0648 \u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u067e\u0648\u0644 \u0646\u0642\u062f \u062f\u0631 \u0635\u0646\u062f\u0648\u0642 \u0634\u0639\u0628\u0647\u200c\u0647\u0627 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u062f \u062a\u0627 \u0627\u0632 \u0633\u0648\u0621\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0634\u0648\u062f (\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062f\u0627\u062e\u0644\u06cc).<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a (Management Accounting)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u062a\u0647\u06cc\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0648 \u062a\u062d\u0644\u06cc\u0644\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0645\u06a9 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u062f\u0631 \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u062f\u0627\u062e\u0644\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0645\u062f\u06cc\u0631 \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u200c\u0647\u0627\u06cc \u0632\u0646\u062c\u06cc\u0631\u0647\u200c\u0627\u06cc \u0644\u0628\u0627\u0633 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u062f \u0628\u062f\u0627\u0646\u062f \u06a9\u062f\u0627\u0645 \u0646\u0648\u0639 \u0644\u0628\u0627\u0633 (\u0645\u062b\u0644\u0627\u064b \u0645\u0627\u0646\u062a\u0648\u060c \u0634\u0644\u0648\u0627\u0631\u060c \u067e\u06cc\u0631\u0627\u0647\u0646) \u0628\u06cc\u0634\u062a\u0631\u06cc\u0646 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0631\u0627 \u062f\u0627\u0631\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0647\u0632\u06cc\u0646\u0647 \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u0647\u0631 \u06a9\u0627\u0644\u0627 \u0648 \u0642\u06cc\u0645\u062a \u0641\u0631\u0648\u0634 \u0622\u0646 \u0631\u0627 \u062a\u062d\u0644\u06cc\u0644 \u06a9\u0631\u062f\u0647 \u0648 \u062d\u0627\u0634\u06cc\u0647 \u0633\u0648\u062f \u0647\u0631 \u06a9\u062f\u0627\u0645 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0647 \u0645\u062f\u06cc\u0631 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u062a\u0635\u0645\u06cc\u0645 \u0628\u06af\u06cc\u0631\u062f \u0631\u0648\u06cc \u06a9\u062f\u0627\u0645 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0628\u06cc\u0634\u062a\u0631 \u062a\u0645\u0631\u06a9\u0632 \u06a9\u0646\u062f \u06cc\u0627 \u0642\u06cc\u0645\u062a\u200c\u06af\u0630\u0627\u0631\u06cc \u0631\u0627 \u0686\u06af\u0648\u0646\u0647 \u062a\u063a\u06cc\u06cc\u0631 \u062f\u0647\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062e\u062f\u0645\u0627\u062a \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f (Payroll Services)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0642\u06cc\u0642 \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646\u060c \u06a9\u0633\u0648\u0631\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u06cc (\u0645\u0627\u0644\u06cc\u0627\u062a\u060c \u0628\u06cc\u0645\u0647) \u0648 \u067e\u0631\u062f\u0627\u062e\u062a \u0628\u0647 \u0645\u0648\u0642\u0639 \u0622\u0646.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 5 \u06a9\u0627\u0631\u0645\u0646\u062f \u062f\u0627\u0631\u062f. \u0647\u0631 \u0645\u0627\u0647\u060c \u0645\u0633\u0626\u0648\u0644 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc (\u06cc\u0627 \u0634\u0631\u06a9\u062a \u0627\u0631\u0627\u0626\u0647\u200c\u062f\u0647\u0646\u062f\u0647 \u062e\u062f\u0645\u0627\u062a) \u0628\u0631 \u0627\u0633\u0627\u0633 \u0633\u0627\u0639\u0627\u062a \u06a9\u0627\u0631\u06a9\u0631\u062f \u06cc\u0627 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u060c \u062d\u0642\u0648\u0642 \u0646\u0627\u062e\u0627\u0644\u0635 \u0647\u0631 \u06a9\u0627\u0631\u0645\u0646\u062f \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u062d\u0642\u0648\u0642 \u0648 \u062d\u0642 \u0628\u06cc\u0645\u0647 \u0633\u0647\u0645 \u06a9\u0627\u0631\u0645\u0646\u062f \u0631\u0627 \u06a9\u0633\u0631 \u06a9\u0631\u062f\u0647 \u0648 \u0645\u0628\u0644\u063a \u062e\u0627\u0644\u0635 \u067e\u0631\u062f\u0627\u062e\u062a\u06cc \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0628\u0647 \u062d\u0633\u0627\u0628 \u06a9\u0627\u0631\u0645\u0646\u062f\u0627\u0646 \u0648\u0627\u0631\u06cc\u0632 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0644\u06cc\u0633\u062a \u0628\u06cc\u0645\u0647 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u062d\u0642\u0648\u0642 \u0631\u0627 \u062a\u0647\u06cc\u0647 \u0648 \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646\u200c\u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637\u0647 \u0627\u0631\u0633\u0627\u0644 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0645\u0634\u0627\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc \u0648 \u062a\u062c\u0627\u0631\u06cc (Financial and Business Advisory)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u0627\u0631\u0627\u0626\u0647 \u0631\u0627\u0647\u0646\u0645\u0627\u06cc\u06cc \u0648 \u0645\u0634\u0627\u0648\u0631\u0647 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u06a9 \u062f\u0631 \u0645\u0648\u0631\u062f \u0645\u0633\u0627\u0626\u0644 \u0645\u0627\u0644\u06cc \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0635\u0627\u062d\u0628 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u062f\u0631 \u0646\u0638\u0631 \u062f\u0627\u0631\u062f \u06cc\u06a9 \u062e\u0637 \u062a\u0648\u0644\u06cc\u062f \u06a9\u0648\u0686\u06a9 \u0644\u0628\u0627\u0633 \u0631\u0627\u0647\u200c\u0627\u0646\u062f\u0627\u0632\u06cc \u06a9\u0646\u062f. \u0627\u0648 \u0628\u0627 \u06cc\u06a9 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc \u0645\u0634\u0648\u0631\u062a \u0645\u06cc\u200c\u06a9\u0646\u062f. \u0645\u0634\u0627\u0648\u0631 \u0628\u0647 \u0627\u0648 \u062f\u0631 \u062a\u0647\u06cc\u0647 \u0637\u0631\u062d \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 (Business Plan)\u060c \u0628\u0631\u0622\u0648\u0631\u062f \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0627\u0648\u0644\u06cc\u0647 (\u062e\u0631\u06cc\u062f \u062a\u062c\u0647\u06cc\u0632\u0627\u062a\u060c \u0645\u0648\u0627\u062f \u0627\u0648\u0644\u06cc\u0647)\u060c \u067e\u06cc\u0634\u200c\u0628\u06cc\u0646\u06cc \u062f\u0631\u0622\u0645\u062f\u060c \u067e\u06cc\u062f\u0627 \u06a9\u0631\u062f\u0646 \u0645\u0646\u0627\u0628\u0639 \u0645\u0627\u0644\u06cc (\u0648\u0627\u0645 \u06cc\u0627 \u0633\u0631\u0645\u0627\u06cc\u0647\u200c\u06af\u0630\u0627\u0631) \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0631\u06cc\u0633\u06a9\u200c\u0647\u0627\u06cc \u0627\u06cc\u0646 \u062a\u0635\u0645\u06cc\u0645 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc (Forensic Accounting)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0647\u0627\u0631\u062a\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u06a9\u0627\u0631\u0622\u06af\u0627\u0647\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0634\u0641\u060c \u0628\u0631\u0631\u0633\u06cc \u0648 \u0627\u0631\u0627\u0626\u0647 \u06af\u0632\u0627\u0631\u0634 \u062f\u0631 \u0645\u0648\u0631\u062f \u062a\u0642\u0644\u0628\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06cc\u0627 \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0635\u0627\u062d\u0628 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u0645\u0634\u06a9\u0648\u06a9 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u06cc\u06a9\u06cc \u0627\u0632 \u0635\u0646\u062f\u0648\u0642\u200c\u062f\u0627\u0631\u0627\u0646 \u0628\u062e\u0634\u06cc \u0627\u0632 \u067e\u0648\u0644 \u0641\u0631\u0648\u0634 \u0631\u0648\u0632\u0627\u0646\u0647 \u0631\u0627 \u0628\u0631\u0645\u06cc\u200c\u062f\u0627\u0631\u062f. \u0627\u0648 \u06cc\u06a9 \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0627 \u0628\u0631\u0631\u0633\u06cc \u062f\u0642\u06cc\u0642 \u0646\u0648\u0627\u0631\u0647\u0627\u06cc \u0635\u0646\u062f\u0648\u0642\u060c \u062f\u0641\u0627\u062a\u0631 \u0641\u0631\u0648\u0634\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u0627\u0646\u0628\u0627\u0631 \u0648 \u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc\u060c \u0634\u0648\u0627\u0647\u062f \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0627\u062e\u062a\u0644\u0627\u0633 \u0631\u0627 \u062c\u0645\u0639\u200c\u0622\u0648\u0631\u06cc \u06a9\u0631\u062f\u0647 \u0648 \u0645\u06cc\u0632\u0627\u0646 \u062f\u0642\u06cc\u0642 \u067e\u0648\u0644 \u062f\u0632\u062f\u06cc\u062f\u0647 \u0634\u062f\u0647 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u062f\u0631 \u0635\u0648\u0631\u062a \u0646\u06cc\u0627\u0632 \u062f\u0631 \u0645\u0631\u0627\u062c\u0639 \u0642\u0627\u0646\u0648\u0646\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u0648\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0627\u0631\u0632\u0634\u200c\u06af\u0630\u0627\u0631\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 (Business Valuation)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u062a\u062e\u0645\u06cc\u0646 \u0627\u0631\u0632\u0634 \u0627\u0642\u062a\u0635\u0627\u062f\u06cc \u06cc\u06a9 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0628\u0631 \u0627\u0633\u0627\u0633 \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u060c \u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u060c \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0648 \u0633\u0627\u06cc\u0631 \u0639\u0648\u0627\u0645\u0644 \u0628\u0627\u0632\u0627\u0631.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0635\u0627\u062d\u0628 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u062a\u0635\u0645\u06cc\u0645 \u0628\u0647 \u0641\u0631\u0648\u0634 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u062e\u0648\u062f \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u0627\u0648 \u06cc\u06a9 \u0645\u062a\u062e\u0635\u0635 \u0627\u0631\u0632\u0634\u200c\u06af\u0630\u0627\u0631\u06cc \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0628\u0627 \u062a\u062d\u0644\u06cc\u0644 \u0639\u0645\u0644\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc \u06af\u0630\u0634\u062a\u0647\u060c \u067e\u062a\u0627\u0646\u0633\u06cc\u0644 \u0633\u0648\u062f\u0622\u0648\u0631\u06cc \u0622\u06cc\u0646\u062f\u0647\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0648 \u0645\u0642\u0627\u06cc\u0633\u0647 \u0628\u0627 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u0645\u0634\u0627\u0628\u0647\u060c \u06cc\u06a9 \u0642\u06cc\u0645\u062a \u0645\u0646\u0635\u0641\u0627\u0646\u0647 \u0628\u0631\u0627\u06cc \u0641\u0631\u0648\u0634 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u062a\u0639\u06cc\u06cc\u0646 \u06a9\u0646\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0637\u0631\u0627\u062d\u06cc \u0648 \u067e\u06cc\u0627\u062f\u0647\u200c\u0633\u0627\u0632\u06cc \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc (Financial System Design &amp; Implementation)<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u06a9\u0645\u06a9 \u0628\u0647 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u0628\u0631\u0627\u06cc \u0627\u0646\u062a\u062e\u0627\u0628\u060c \u0631\u0627\u0647\u200c\u0627\u0646\u062f\u0627\u0632\u06cc \u0648 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u0648\u062b\u0631 \u0627\u0632 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631\u0647\u0627 \u0648 \u0631\u0648\u06cc\u0647\u200c\u0647\u0627\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u06a9\u0647 \u0642\u0628\u0644\u0627\u064b \u0627\u0632 \u062f\u0641\u0627\u062a\u0631 \u062f\u0633\u062a\u06cc \u06cc\u0627 \u0641\u0627\u06cc\u0644 \u0627\u06a9\u0633\u0644 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0631\u062f\u0647\u060c \u062a\u0635\u0645\u06cc\u0645 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f \u0627\u0632 \u06cc\u06a9 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06cc\u06a9\u067e\u0627\u0631\u0686\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u062f. \u06cc\u06a9 \u0645\u0634\u0627\u0648\u0631 \u0633\u06cc\u0633\u062a\u0645\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u0622\u0646\u0647\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u062f \u062a\u0627 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u0645\u0646\u0627\u0633\u0628 \u0631\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u0646\u062f\u060c \u06a9\u062f\u06cc\u0646\u06af \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u0631\u0627 \u062a\u0639\u0631\u06cc\u0641 \u06a9\u0646\u0646\u062f\u060c \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0642\u0628\u0644\u06cc \u0631\u0627 \u0648\u0627\u0631\u062f \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062c\u062f\u06cc\u062f \u06a9\u0646\u0646\u062f \u0648 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0635\u062d\u06cc\u062d \u0627\u0632 \u0633\u06cc\u0633\u062a\u0645 \u0622\u0645\u0648\u0632\u0634 \u062f\u0647\u0646\u062f.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>\u0627\u0645\u06cc\u062f\u0648\u0627\u0631\u0645 \u0627\u06cc\u0646 \u062a\u0648\u0636\u06cc\u062d\u0627\u062a \u0648 \u0645\u062b\u0627\u0644\u200c\u0647\u0627 \u0628\u0647 \u062f\u0631\u06a9 \u0628\u0647\u062a\u0631 \u0627\u0646\u0648\u0627\u0639 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06a9\u0645\u06a9 \u06a9\u0631\u062f\u0647 \u0628\u0627\u0634\u062f.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h2>\u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/h2>\n<p>\u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u0645\u062c\u0645\u0648\u0639\u0647\u200c\u0627\u06cc \u0627\u0632 \u0641\u0639\u0627\u0644\u06cc\u062a\u200c\u0647\u0627 \u06af\u0641\u062a\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u06a9\u0647 \u0647\u062f\u0641 \u0627\u0635\u0644\u06cc \u0622\u0646\u200c\u0647\u0627 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u062b\u0628\u062a \u0635\u062d\u06cc\u062d \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u06cc\u06a9 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u06cc\u0627 \u0641\u0631\u062f \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u0631\u0639\u0627\u06cc\u062a \u062f\u0642\u06cc\u0642 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0648 \u0645\u0642\u0631\u0631\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a. \u0627\u06cc\u0646 \u062f\u0648 \u062d\u0648\u0632\u0647 \u06a9\u0627\u0645\u0644\u0627\u064b \u0628\u0647 \u0647\u0645 \u0645\u0631\u062a\u0628\u0637 \u0647\u0633\u062a\u0646\u062f\u060c \u0632\u06cc\u0631\u0627 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062f\u0642\u06cc\u0642 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u067e\u0627\u06cc\u0647 \u0648 \u0627\u0633\u0627\u0633 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0648 \u06af\u0632\u0627\u0631\u0634\u200c\u062f\u0647\u06cc \u0635\u062d\u06cc\u062d \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a.<\/p>\n<p><strong>\u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0634\u0627\u0645\u0644 \u0645\u0648\u0627\u0631\u062f \u0632\u06cc\u0631 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f:<\/strong><\/p>\n<ol>\n<li><strong>\u062f\u0641\u062a\u0631\u062f\u0627\u0631\u06cc \u0648 \u062b\u0628\u062a \u0627\u0633\u0646\u0627\u062f \u0628\u0627 \u0631\u0648\u06cc\u06a9\u0631\u062f \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u062b\u0628\u062a \u0645\u0646\u0638\u0645 \u062f\u0631\u0622\u0645\u062f\u0647\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u060c \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 \u0648 \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 \u0628\u0647 \u0634\u06a9\u0644\u06cc \u06a9\u0647 \u0646\u0647 \u062a\u0646\u0647\u0627 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0634\u0631\u06a9\u062a \u0631\u0627 \u0646\u0634\u0627\u0646 \u062f\u0647\u062f\u060c \u0628\u0644\u06a9\u0647 \u062a\u0645\u0627\u0645 \u0627\u0644\u0632\u0627\u0645\u0627\u062a \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0631\u0627 \u0646\u06cc\u0632 \u0628\u0631\u0622\u0648\u0631\u062f\u0647 \u06a9\u0646\u062f. \u0627\u06cc\u0646 \u0634\u0627\u0645\u0644 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u062f\u0642\u06cc\u0642 \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0633\u062a.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u062b\u0628\u062a \u0641\u0627\u06a9\u062a\u0648\u0631 \u062e\u0631\u06cc\u062f \u0645\u0648\u0627\u062f \u0627\u0648\u0644\u06cc\u0647 \u0628\u0647 \u06af\u0648\u0646\u0647\u200c\u0627\u06cc \u06a9\u0647 \u062c\u0632\u0626\u06cc\u0627\u062a \u0644\u0627\u0632\u0645 \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (VAT) \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0642\u0627\u0628\u0644 \u0642\u0628\u0648\u0644 \u062f\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u062f\u0631\u0622\u0645\u062f \u0631\u0627 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc:<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u062a\u0647\u06cc\u0647 \u06af\u0632\u0627\u0631\u0634\u200c\u0647\u0627\u06cc\u06cc \u0645\u0627\u0646\u0646\u062f \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0648 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u06a9\u0647 \u0647\u0645 \u0628\u0631\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a \u062f\u0627\u062e\u0644\u06cc \u0645\u0641\u06cc\u062f \u0627\u0633\u062a \u0648 \u0647\u0645 \u0645\u0628\u0646\u0627\u06cc \u0627\u0635\u0644\u06cc \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0627\u0644\u0627\u0646\u0647 (\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f) \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627:<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u0645\u062d\u0627\u0633\u0628\u0647 \u062f\u0642\u06cc\u0642 \u0627\u0646\u0648\u0627\u0639 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u06cc\u06a9 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u06cc\u0627 \u0641\u0631\u062f \u0645\u0634\u0645\u0648\u0644 \u0622\u0646 \u0627\u0633\u062a\u060c \u0645\u0627\u0646\u0646\u062f:\n<ul>\n<li><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f (\u0633\u0627\u0644\u06cc\u0627\u0646\u0647):<\/strong> \u0628\u0631 \u0627\u0633\u0627\u0633 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u062f\u0647 \u0627\u0632 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646.<\/li>\n<li><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647 (VAT):<\/strong> \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0628\u0647\u200c\u0627\u0644\u062a\u0641\u0627\u0648\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062f\u0631\u06cc\u0627\u0641\u062a\u06cc \u0627\u0632 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a \u067e\u0631\u062f\u0627\u062e\u062a\u06cc \u0628\u0647 \u062a\u0627\u0645\u06cc\u0646\u200c\u06a9\u0646\u0646\u062f\u06af\u0627\u0646.<\/li>\n<li><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u062d\u0642\u0648\u0642:<\/strong> \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u06a9\u0633\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0627\u0632 \u062d\u0642\u0648\u0642 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646.<\/li>\n<li><strong>\u0645\u0627\u0644\u06cc\u0627\u062a \u062a\u06a9\u0644\u06cc\u0641\u06cc:<\/strong> \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0634\u0631\u06a9\u062a \u0645\u0648\u0638\u0641 \u0627\u0633\u062a \u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0647\u0627\u06cc \u062e\u0627\u0635 (\u0645\u0627\u0646\u0646\u062f \u0627\u062c\u0627\u0631\u0647 \u06cc\u0627 \u0642\u0631\u0627\u0631\u062f\u0627\u062f\u0647\u0627\u06cc \u062e\u062f\u0645\u0627\u062a\u06cc) \u06a9\u0633\u0631 \u0648 \u0628\u0647 \u062d\u0633\u0627\u0628 \u062f\u0648\u0644\u062a \u0648\u0627\u0631\u06cc\u0632 \u06a9\u0646\u062f.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0633\u0627\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647\u200c\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u062a\u06a9\u0645\u06cc\u0644 \u0641\u0631\u0645\u200c\u0647\u0627\u06cc \u0631\u0633\u0645\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (\u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0639\u0645\u0644\u06a9\u0631\u062f\u060c \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0627\u0631\u0632\u0634 \u0627\u0641\u0632\u0648\u062f\u0647\u060c \u0644\u06cc\u0633\u062a \u0645\u0627\u0644\u06cc\u0627\u062a \u062d\u0642\u0648\u0642 \u0648&#8230;) \u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0627\u0631\u0633\u0627\u0644 \u0622\u0646\u200c\u0647\u0627 \u062f\u0631 \u0645\u0647\u0644\u062a\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0647 \u0633\u0627\u0632\u0645\u0627\u0646 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u062a\u0647\u06cc\u0647 \u0648 \u0627\u0631\u0633\u0627\u0644 \u0627\u0638\u0647\u0627\u0631\u0646\u0627\u0645\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0639\u0645\u0644\u06a9\u0631\u062f \u0634\u0631\u06a9\u062a \u0628\u0631\u0627\u06cc \u0633\u0627\u0644 \u0645\u0627\u0644\u06cc \u06af\u0630\u0634\u062a\u0647 \u062a\u0627 \u067e\u0627\u06cc\u0627\u0646 \u062a\u06cc\u0631\u0645\u0627\u0647 \u0633\u0627\u0644 \u062c\u0627\u0631\u06cc.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0628\u0631\u0646\u0627\u0645\u0647\u200c\u0631\u06cc\u0632\u06cc \u0648 \u0645\u0634\u0627\u0648\u0631\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc:<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u0627\u0631\u0627\u0626\u0647 \u0631\u0627\u0647\u06a9\u0627\u0631\u0647\u0627 \u0648 \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc\u200c\u0647\u0627\u06cc \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0628\u062f\u0647\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0645\u0639\u0627\u0641\u06cc\u062a\u200c\u0647\u0627\u060c \u0628\u062e\u0634\u0648\u062f\u06af\u06cc\u200c\u0647\u0627 \u0648 \u0631\u0648\u0634\u200c\u0647\u0627\u06cc \u0628\u0647\u06cc\u0646\u0647 \u062b\u0628\u062a \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u062f\u0631\u0622\u0645\u062f\u0647\u0627.<\/li>\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong> \u0645\u0634\u0627\u0648\u0631\u0647 \u0628\u0647 \u06cc\u06a9 \u0634\u0631\u06a9\u062a \u062f\u0631 \u0645\u0648\u0631\u062f \u0628\u0647\u062a\u0631\u06cc\u0646 \u0632\u0645\u0627\u0646 \u0628\u0631\u0627\u06cc \u062e\u0631\u06cc\u062f \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627\u06cc \u062b\u0627\u0628\u062a \u062c\u0647\u062a \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u062d\u062f\u0627\u06a9\u062b\u0631\u06cc \u0627\u0632 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u0648 \u06a9\u0627\u0647\u0634 \u0633\u0648\u062f \u0645\u0634\u0645\u0648\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u062f\u0641\u0627\u0639\u06cc\u0627\u062a \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u0631\u0633\u06cc\u062f\u06af\u06cc:<\/strong>\n<ul>\n<li><strong>\u062a\u0648\u0636\u06cc\u062d:<\/strong> \u0646\u0645\u0627\u06cc\u0646\u062f\u06af\u06cc \u0627\u0632 \u0637\u0631\u0641 \u0645\u0624\u062f\u06cc (\u0634\u0631\u06a9\u062a \u06cc\u0627 \u0641\u0631\u062f) \u062f\u0631 \u062c\u0644\u0633\u0627\u062a \u0631\u0633\u06cc\u062f\u06af\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u062a\u0647\u06cc\u0647 \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u0645\u0648\u0631\u062f \u0646\u06cc\u0627\u0632 \u0628\u0627\u0632\u0631\u0633\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u060c \u0648 \u062a\u0646\u0638\u06cc\u0645 \u0644\u0648\u0627\u06cc\u062d \u062f\u0641\u0627\u0639\u06cc\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0627\u0639\u062a\u0631\u0627\u0636 \u0628\u0647 \u0628\u0631\u06af \u062a\u0634\u062e\u06cc\u0635 \u0645\u0627\u0644\u06cc\u0627\u062a \u0635\u0627\u062f\u0631 \u0634\u062f\u0647. \u0627\u06cc\u0646 \u06a9\u0627\u0631 \u06a9\u0627\u0645\u0644\u0627\u064b \u0645\u062a\u06a9\u06cc \u0628\u0631 \u0627\u0633\u0646\u0627\u062f \u0648 \u0645\u062f\u0627\u0631\u06a9 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0633\u062a.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>\u0686\u0631\u0627 \u0627\u06cc\u0646 \u062e\u062f\u0645\u0627\u062a \u0645\u0647\u0645 \u0647\u0633\u062a\u0646\u062f\u061f<\/strong><\/p>\n<ul>\n<li><strong>\u0631\u0639\u0627\u06cc\u062a \u0642\u0627\u0646\u0648\u0646:<\/strong> \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u0627\u0646\u062c\u0627\u0645 \u0635\u062d\u06cc\u062d \u062a\u06a9\u0627\u0644\u06cc\u0641 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0648 \u062c\u0644\u0648\u06af\u06cc\u0631\u06cc \u0627\u0632 \u062c\u0631\u0627\u0626\u0645 \u0633\u0646\u06af\u06cc\u0646.<\/li>\n<li><strong>\u0628\u0647\u06cc\u0646\u0647\u200c\u0633\u0627\u0632\u06cc \u0645\u0627\u0644\u06cc:<\/strong> \u067e\u0631\u062f\u0627\u062e\u062a \u062d\u062f\u0627\u0642\u0644 \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u0645\u06a9\u0646 \u062f\u0631 \u0686\u0627\u0631\u0686\u0648\u0628 \u0642\u0627\u0646\u0648\u0646.<\/li>\n<li><strong>\u0634\u0641\u0627\u0641\u06cc\u062a \u0645\u0627\u0644\u06cc:<\/strong> \u062f\u0627\u0634\u062a\u0646 \u062a\u0635\u0648\u06cc\u0631\u06cc \u0631\u0648\u0634\u0646 \u0627\u0632 \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u06a9\u0647 \u0628\u0631\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc\u200c\u0647\u0627\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a\u06cc \u0648 \u062c\u0630\u0628 \u0627\u0639\u062a\u0628\u0627\u0631 \u0636\u0631\u0648\u0631\u06cc \u0627\u0633\u062a.<\/li>\n<li><strong>\u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u062f\u0631 \u0632\u0645\u0627\u0646 \u0648 \u0645\u0646\u0627\u0628\u0639:<\/strong> \u0628\u0631\u0648\u0646\u200c\u0633\u067e\u0627\u0631\u06cc \u0627\u06cc\u0646 \u0627\u0645\u0648\u0631 \u062a\u062e\u0635\u0635\u06cc \u0628\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0648 \u0645\u0634\u0627\u0648\u0631\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u062c\u0627\u0632\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f \u0631\u0648\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0627\u0635\u0644\u06cc \u062e\u0648\u062f \u062a\u0645\u0631\u06a9\u0632 \u06a9\u0646\u0646\u062f.<\/li>\n<\/ul>\n<p>\u0628\u0647 \u0637\u0648\u0631 \u062e\u0644\u0627\u0635\u0647\u060c \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0648 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u0647 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f \u062a\u0627 \u0636\u0645\u0646 \u0645\u062f\u06cc\u0631\u06cc\u062a \u062f\u0642\u06cc\u0642 \u0627\u0645\u0648\u0631 \u0645\u0627\u0644\u06cc \u062e\u0648\u062f\u060c \u062a\u0639\u0647\u062f\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u06cc \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc\u200c\u0634\u0627\u0646 \u0631\u0627 \u0628\u0647 \u062f\u0631\u0633\u062a\u06cc \u0648 \u0628\u0627 \u06a9\u0645\u062a\u0631\u06cc\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u0646\u062f.<\/p>\n<p>&nbsp;<\/p>\n<div class=\"adbox\">\u0627\u06cc\u0646 \u0645\u062d\u062a\u0648\u0627 \u062a\u0648\u0633\u0637 \u0622\u06af\u0647\u06cc \u062f\u0647\u0646\u062f\u0647 \u0646\u06af\u0627\u0631\u0634 \u0634\u062f\u0647 \u0627\u0633\u062a. \u06cc\u0648 \u0622\u067e\u0644\u0648\u062f \u062f\u0631 \u0642\u0628\u0627\u0644 \u0622\u0646 \u0645\u0633\u0626\u0648\u0644\u06cc\u062a\u06cc \u0646\u062f\u0627\u0631\u062f.<\/div>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;5409&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;1&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;1&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;4&quot;,&quot;greet&quot;:&quot;\u0627\u0645\u062a\u06cc\u0627\u0632 \u062f\u0647\u06cc\u062f&quot;,&quot;legend&quot;:&quot;1\\\/5 - (1 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height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-left: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-left: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 22px;\">\n            <div class=\"kksr-star\" style=\"padding-left: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-left: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-left: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 20px; height: 20px;\"><\/div>\n        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\u0631\u0627 \u067e\u0648\u0634\u0634 \u062f\u0647\u0646\u062f.<\/p>\n","protected":false},"author":1,"featured_media":5411,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-5409","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0627\u0646\u0648\u0627\u0639 \u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0686\u06cc\u0633\u062a - \u0645\u062c\u0644\u0647 \u06cc\u0648 \u0622\u067e\u0644\u0648\u062f<\/title>\n<meta name=\"description\" content=\"\u062e\u062f\u0645\u0627\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0633\u06cc\u0627\u0631 \u0645\u062a\u0646\u0648\u0639 \u0647\u0633\u062a\u0646\u062f \u0648 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