{"id":95565,"date":"2026-10-07T14:24:29","date_gmt":"2026-10-07T10:54:29","guid":{"rendered":"https:\/\/www.accpress.com\/news\/?p=95565"},"modified":"2026-10-07T14:24:29","modified_gmt":"2026-10-07T10:54:29","slug":"%d9%86%d8%ad%d9%88%d9%87-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%87-%d8%b4%db%8c%d9%81%d8%aa-%da%a9%d8%a7%d8%b1%db%8c-%db%b1%db%b2-%d8%b3%d8%a7%d8%b9%d8%aa-%da%a9%d8%a7%d8%b1-%d9%88-%db%b2%db%b4-%d8%b3","status":"publish","type":"post","link":"https:\/\/www.accpress.com\/news\/1405\/07\/%d9%86%d8%ad%d9%88%d9%87-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%87-%d8%b4%db%8c%d9%81%d8%aa-%da%a9%d8%a7%d8%b1%db%8c-%db%b1%db%b2-%d8%b3%d8%a7%d8%b9%d8%aa-%da%a9%d8%a7%d8%b1-%d9%88-%db%b2%db%b4-%d8%b3\/","title":{"rendered":"\u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0634\u06cc\u0641\u062a \u06a9\u0627\u0631\u06cc \u06f1\u06f2 \u0633\u0627\u0639\u062a \u06a9\u0627\u0631 \u0648 \u06f2\u06f4 \u0633\u0627\u0639\u062a \u0627\u0633\u062a\u0631\u0627\u062d\u062a"},"content":{"rendered":"<div dir=\"auto\" style=\"text-align: justify;\">\u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u062a\u0639\u062f\u0627\u062f \u0646\u0648\u0628\u062a\u200c\u0647\u0627\u06cc \u06a9\u0627\u0631\u06cc \u062f\u0631 \u0627\u0644\u06af\u0648\u06cc \u00ab\u06f1\u06f2 \u0633\u0627\u0639\u062a \u06a9\u0627\u0631 \u0648 \u06f2\u06f4 \u0633\u0627\u0639\u062a \u0627\u0633\u062a\u0631\u0627\u062d\u062a\u00bb\u060c \u0627\u0628\u062a\u062f\u0627 \u0628\u0627\u06cc\u062f \u0645\u062f\u062a \u06cc\u06a9 \u0686\u0631\u062e\u0647 \u06a9\u0627\u0645\u0644 \u06a9\u0627\u0631\u06cc \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0631\u062f:<\/div>\n<p><!--more--><\/p>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">\u00a0\u0647\u0631 \u0686\u0631\u062e\u0647 \u0634\u0627\u0645\u0644:<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">\u06f1\u06f2 \u0633\u0627\u0639\u062a \u06a9\u0627\u0631 + \u06f2\u06f4 \u0633\u0627\u0639\u062a \u0627\u0633\u062a\u0631\u0627\u062d\u062a = \u06f3\u06f6 \u0633\u0627\u0639\u062a<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">\u00a0\u06cc\u06a9 \u0645\u0627\u0647 \u06f3\u06f0 \u0631\u0648\u0632\u0647 \u0646\u06cc\u0632 \u0628\u0631\u0627\u0628\u0631 \u0627\u0633\u062a \u0628\u0627:<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">\u06f3\u06f0 \u00d7 \u06f2\u06f4 = \u06f7\u06f2\u06f0 \u0633\u0627\u0639\u062a<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">\u00a0\u062d\u0627\u0644 \u06f7\u06f2\u06f0 \u0633\u0627\u0639\u062a \u0645\u0627\u0647 \u0631\u0627 \u0628\u0631 \u06f3\u06f6 \u0633\u0627\u0639\u062a \u0647\u0631 \u0686\u0631\u062e\u0647 \u062a\u0642\u0633\u06cc\u0645 \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645:<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">\u06f7\u06f2\u06f0 \u00f7 \u06f3\u06f6 = \u06f2\u06f0 \u0646\u0648\u0628\u062a \u06a9\u0627\u0631\u06cc<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">\u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u06a9\u0627\u0631\u06af\u0631\u06cc \u06a9\u0647 \u0628\u0647\u200c\u0635\u0648\u0631\u062a \u0645\u0633\u062a\u0645\u0631 \u06f1\u06f2 \u0633\u0627\u0639\u062a \u06a9\u0627\u0631 \u0648 \u06f2\u06f4 \u0633\u0627\u0639\u062a \u0627\u0633\u062a\u0631\u0627\u062d\u062a \u062f\u0627\u0631\u062f\u060c \u062f\u0631 \u06cc\u06a9 \u0645\u0627\u0647 \u06f3\u06f0 \u0631\u0648\u0632\u0647 \u06f2\u06f0 \u0646\u0648\u0628\u062a \u06a9\u0627\u0631\u06cc \u062e\u0648\u0627\u0647\u062f \u062f\u0627\u0634\u062a.<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">\u00a0\u0645\u062c\u0645\u0648\u0639 \u0633\u0627\u0639\u0627\u062a \u062d\u0636\u0648\u0631 \u062f\u0631 \u06a9\u0627\u0631 \u0646\u06cc\u0632 \u0628\u0631\u0627\u0628\u0631 \u0627\u0633\u062a \u0628\u0627:<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">\u06f2\u06f0 \u00d7 \u06f1\u06f2 = \u06f2\u06f4\u06f0 \u0633\u0627\u0639\u062a<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u062a\u0639\u062f\u0627\u062f \u0646\u0648\u0628\u062a\u200c\u0647\u0627\u06cc \u06a9\u0627\u0631\u06cc \u062f\u0631 \u0627\u0644\u06af\u0648\u06cc \u00ab\u06f1\u06f2 \u0633\u0627\u0639\u062a \u06a9\u0627\u0631 \u0648 \u06f2\u06f4 \u0633\u0627\u0639\u062a \u0627\u0633\u062a\u0631\u0627\u062d\u062a\u00bb\u060c \u0627\u0628\u062a\u062f\u0627 \u0628\u0627\u06cc\u062f \u0645\u062f\u062a \u06cc\u06a9 \u0686\u0631\u062e\u0647 \u06a9\u0627\u0645\u0644 \u06a9\u0627\u0631\u06cc \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0631\u062f:<\/p>\n","protected":false},"author":2,"featured_media":76205,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24954,18,19],"tags":[77618,69866,1270,71709],"class_list":["post-95565","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-top-news","category-professional-associations-news","category-accounting-news","tag-12----24--","tag-24--","tag-1270","tag-71709"],"views":9,"_links":{"self":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/95565","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/comments?post=95565"}],"version-history":[{"count":1,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/95565\/revisions"}],"predecessor-version":[{"id":95568,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/posts\/95565\/revisions\/95568"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media\/76205"}],"wp:attachment":[{"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/media?parent=95565"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/categories?post=95565"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.accpress.com\/news\/wp-json\/wp\/v2\/tags?post=95565"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}