{"id":147630,"date":"2023-10-30T09:58:21","date_gmt":"2023-10-30T06:28:21","guid":{"rendered":"https:\/\/tarjomic.com\/blog\/?p=147630"},"modified":"2024-06-22T15:37:27","modified_gmt":"2024-06-22T12:07:27","slug":"%d8%aa%d8%b1%d8%ac%d9%85%d9%87-%d8%aa%d8%ae%d8%b5%d8%b5%db%8c-%d8%a7%d8%b5%d8%b7%d9%84%d8%a7%d8%ad%d8%a7%d8%aa-%d8%b1%d8%b4%d8%aa%d9%87-%d8%ad%d8%b3%d8%a7%d8%a8%d8%af%d8%a7%d8%b1%db%8c-%d8%a8%d9%87","status":"publish","type":"post","link":"https:\/\/tarjomic.com\/blog\/2023\/10\/30\/%d8%aa%d8%b1%d8%ac%d9%85%d9%87-%d8%aa%d8%ae%d8%b5%d8%b5%db%8c-%d8%a7%d8%b5%d8%b7%d9%84%d8%a7%d8%ad%d8%a7%d8%aa-%d8%b1%d8%b4%d8%aa%d9%87-%d8%ad%d8%b3%d8%a7%d8%a8%d8%af%d8%a7%d8%b1%db%8c-%d8%a8%d9%87\/","title":{"rendered":"\u062a\u0631\u062c\u0645\u0647 \u062a\u062e\u0635\u0635\u06cc \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u0631\u0634\u062a\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc"},"content":{"rendered":"\n<p>\u062a\u0631\u062c\u0645\u0647 \u0645\u062a\u0648\u0646 \u062a\u062e\u0635\u0635\u06cc \u0648 \u0645\u0637\u0627\u0644\u0639\u0647 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627 \u0648 \u0645\u0642\u0627\u0644\u0627\u062a \u0622\u06a9\u0627\u062f\u0645\u06cc\u06a9\u060c \u0628\u06cc\u0634 \u0627\u0632 \u0647\u0631 \u0686\u06cc\u0632 \u0628\u0647 \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u0648 \u0639\u0628\u0627\u0631\u0627\u062a \u062a\u062e\u0635\u0635\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0647\u0645\u0647 \u0645\u062a\u0631\u062c\u0645\u0627\u0646\u06cc \u06a9\u0647 \u0642\u0635\u062f \u0641\u0639\u0627\u0644\u06cc\u062a \u062f\u0631 \u062d\u0648\u0632\u0647 <a href=\"https:\/\/tarjomic.com\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u062a\u0631\u062c\u0645\u0647 \u062a\u062e\u0635\u0635\u06cc<\/a> \u0631\u0627 \u062f\u0627\u0631\u0646\u062f \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u062f\u0627\u0646\u0634\u062c\u0648\u06cc\u0627\u0646 \u0648 \u0645\u062d\u0642\u0642\u0627\u0646\u060c \u0628\u0627\u06cc\u062f \u0628\u0647 \u0644\u06cc\u0633\u062a\u06cc \u06a9\u0627\u0645\u0644 \u0627\u0632 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u062a\u062e\u0635\u0635\u06cc \u0631\u0634\u062a\u0647 \u0645\u0648\u0631\u062f\u0646\u0638\u0631 \u062e\u0648\u062f \u062f\u0633\u062a\u0631\u0633\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f.<\/p>\n\n\n\n<p>\u0627\u0632 \u0627\u06cc\u0646 \u0631\u0648\u060c \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0637\u0644\u0628 \u0644\u06cc\u0633\u062a\u06cc \u06a9\u0627\u0645\u0644 \u0627\u0632 \u0648\u0627\u0698\u06af\u0627\u0646 \u0648 \u0639\u0628\u0627\u0631\u0627\u062a \u062a\u062e\u0635\u0635\u06cc \u0631\u0634\u062a\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u06af\u0631\u062f\u0622\u0648\u0631\u06cc \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u0645. \u062f\u0631 \u0627\u062f\u0627\u0645\u0647 \u0647\u0645\u0631\u0627\u0647 \u0645\u0627 \u0628\u0627\u0634\u06cc\u062f.<\/p>\n\n\n\n<p>\u0645\u0637\u0627\u0644\u0628 \u0645\u0631\u062a\u0628\u0637:<\/p>\n\n\n\n<p><a href=\"https:\/\/tarjomic.com\/blog\/2023\/10\/10\/\u06f5-\u0646\u06a9\u062a\u0647-\u0645\u0647\u0645-\u0628\u0631\u0627\u06cc-\u0628\u0647\u0628\u0648\u062f-\u062e\u0648\u0627\u0646\u0627\u06cc\u06cc-\u0648-\u0648\u0636\u0648\u062d-\u0645\u0642\u0627\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u06f5 \u0646\u06a9\u062a\u0647 \u0645\u0647\u0645 \u0628\u0631\u0627\u06cc \u0628\u0647\u0628\u0648\u062f \u062e\u0648\u0627\u0646\u0627\u06cc\u06cc \u0648 \u0648\u0636\u0648\u062d \u0645\u0642\u0627\u0644\u0627\u062a \u0639\u0644\u0645\u06cc<\/a><\/p>\n\n\n\n<h2><strong>\u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u062a\u062e\u0635\u0635\u06cc \u0631\u0634\u062a\u0647 \u0645\u0639\u0645\u0627\u0631\u06cc \u0628\u0647 \u062a\u0631\u062a\u06cc\u0628 \u062d\u0631\u0648\u0641 \u0627\u0644\u0641\u0628\u0627<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p><strong>\u0645\u0639\u0627\u062f\u0644 \u0641\u0627\u0631\u0633\u06cc<\/strong><\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p><strong>\u0627\u0635\u0637\u0644\u0627\u062d \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc<\/strong><\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0632 \u062f\u06cc\u062f\u06af\u0627\u0647 \u0628\u0627\u0646\u06a9<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a banking perspective<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u06cc\u06a9\u0631\u062f \/ \u062f\u06cc\u062f\u06af\u0627\u0647 \u0631\u0641\u062a\u0627\u0631\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a behavioral approach<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0646\u0638\u0631 \u0628\u062f\u0648\u0646 \u0645\u0633\u0627\u0644\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a clean opinion<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0634\u0631\u06a9\u062a\u0647\u0627\u06cc \u0645\u0639\u062a\u0628\u0631<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a corporate bond interest rate<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u06cc\u06a9\u0631\u062f\/ \u0631\u0648\u0634 \u062a\u0648\u0635\u06cc\u0641\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a descriptive approach<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u0634 \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0641\u0631\u0645\u0648\u0644<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a formula approach<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062f\u06cc\u062f\u06af\u0627\u0647 \u062a\u0627\u0631\u06cc\u062e\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a historical perspective<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u06cc\u06a9\u0631\u062f\/ \u062f\u06cc\u062f\u06af\u0627\u0647 \u0642\u0627\u0646\u0648\u0646\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a legal approach<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0642\u062a\u0635\u0627\u062f \u062e\u0635\u0648\u0635\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a private economy<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u06cc\u0627\u0646\u06cc\u0647 \u062a\u0626\u0648\u0631\u06cc \u0628\u0646\u06cc\u0627\u062f \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a statement of basic accounting theory<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0635\u0648\u0631\u062a \u062a\u063a\u06cc\u06cc\u0631 \u062f\u0631 \u062d\u0642\u0648\u0642 \u0635\u0627\u062d\u0628\u0627\u0646 \u0633\u0647\u0627\u0645<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a statement of changes in equity<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u06cc\u06a9\u0631\u062f\/ \u062f\u06cc\u062f\u06af\u0627\u0647 \u0633\u0627\u062e\u062a\u0627\u0631\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a structural approach<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0686\u0627\u0631\u0686\u0648\u0628 \u0633\u06cc\u0633\u062a\u0645\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a systems framework<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u06cc\u06a9\u0631\u062f \/ \u062f\u06cc\u062f\u06af\u0627\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>a tax approach<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0646\u0631\u062e \u0628\u0647\u0631\u0647 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0634\u0631\u06a9\u062a\u0647\u0627\u06cc \u0645\u0639\u062a\u0628\u0631<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>aa corporate bond interest rate<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u0645\u0639\u062a\u0628\u0631<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>aa rated bond<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0646\u062c\u0645\u0646 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0622\u0645\u0631\u06cc\u06a9\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>aaa (ameriacn accounting association)<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0686\u0631\u062a\u06a9\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abacus<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0648\u0627\u06af\u0630\u0627\u0631\u06cc (\u06a9\u0646\u0627\u0631\u06af\u0630\u0627\u0631\u06cc) \u062f\u0627\u0631\u0627\u0626\u06cc\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abandonment of assets<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0648\u0642\u0641 \u0628\u0627 \u062a\u0639\u0637\u06cc\u0644\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u060c \u062a\u0639\u0637\u06cc\u0644 \u06cc\u0627 \u062a\u0648\u0642\u0641 \u0639\u0645\u0644\u06cc\u0627\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abandonment of operations<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u062e\u0641\u06cc\u0641 \u062f\u0627\u062f\u0646 \u067e\u0627\u06cc\u06cc\u0646 \u0622\u0648\u0631\u062f\u0646<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abate<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u062e\u0641\u06cc\u0641 \u062f\u0627\u062f\u0646 \u06a9\u0627\u0647\u0634<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abatement<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062e\u0641\u0641 \u0639\u0644\u0627\u0645\u062a \u0627\u062e\u062a\u0635\u0627\u0631\u06cc \u0627\u062e\u062a\u0635\u0627\u0631<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abbreviation<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0632\u06cc\u0646\u0647\u200c\u06cc\u0627\u0628\u06cc \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u0641\u0639\u0627\u0644\u06cc\u062a\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u06cc\u0627\u0628\u06cc \u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u0641\u0639\u0627\u0644\u06cc\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abc (activity-based costing)<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0637\u0628\u0642\u0647\u200c\u0628\u0646\u062f\u06cc \u0627\u0642\u0644\u0627\u0645 \u0645\u0648\u062c\u0648\u062f\u06cc \u0628\u0631 \u0627\u0633\u0627\u0633 \u0627\u0631\u0632\u0634 \u0646\u0633\u0628\u06cc \u0622\u0646\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abc analysis<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0639\u0644\u06cc\u0642 \u0628\u0644\u0627\u062a\u06a9\u0644\u06cc\u0641\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abeyance<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0626\u0648\u0631\u06cc \u0642\u062f\u0631\u062a \u067e\u0631\u062f\u0627\u062e\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>ability to pay theory<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0642\u062f\u0631\u062a \u067e\u0631\u062f\u0627\u062e\u062a (\u0627\u0635\u0644 \u0648 \u0641\u0631\u0639) \u0628\u062f\u0647\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>ability to service debt<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u0631 \u0645\u0628\u0646\u0627\u06cc \u0641\u0639\u0627\u0644\u06cc\u062a \u0645\u062f\u06cc\u0631\u06cc\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>activity based management<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0642\u0644\u0627\u0645 \u062a\u0639\u0647\u062f\u06cc \u063a\u06cc\u0631\u0646\u0631\u0645\u0627\u0644<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal accruals<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0636\u0627\u06cc\u0639\u0627\u062a \u063a\u06cc\u0631 \u0639\u0627\u062f\u06cc ( \u0642\u0627\u0628\u0644\u200c\u06a9\u0646\u062a\u0631\u0644)<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal amounts of wasted materials<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062d\u0642 \u0627\u0644\u0632\u062d\u0645\u0647 \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal audit fee<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0627\u062e\u06cc\u0631 \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc \u062f\u0631 \u06af\u0632\u0627\u0631\u0634<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal delay in report<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0644\u062d\u0646 \u0627\u0641\u0634\u0627 \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>Abnormal disclosure tone<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062e\u0627\u0631\u062c \u0627\u062e\u062a\u06cc\u0627\u0631\u06cc \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal discretionary expenditures<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062f\u0631\u0622\u0645\u062f \u063a\u06cc\u0631\u0646\u0631\u0645\u0627\u0644<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal earning<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0633\u0648\u062f \u063a\u06cc\u0631\u0637\u0628\u06cc\u0639\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>Abnormal Earnings<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0634\u062f \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal growth<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062c\u0631\u06cc\u0627\u0646 \u0646\u0642\u062f\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal operational cash flows<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0634\u0627\u062e\u0635 \u0639\u0645\u0644\u06a9\u0631\u062f \u063a\u06cc\u0631 \u0639\u0627\u062f\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal performance index<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u0627\u0632\u062f\u0647 \u0641\u0648\u0642\u200c\u0627\u0644\u0639\u0627\u062f\u0647 \u0645\u0631\u062d\u0644\u0647 \u0639\u0645\u0644<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal process gain<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0636\u0627\u06cc\u0639\u0627\u062a \u0641\u0648\u0642 \u0627\u0644\u0639\u0627\u062f\u0647 \u0645\u0631\u062d\u0644\u0647 \u0639\u0645\u0644<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal process loss<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0646\u0631\u062e \u0628\u0627\u0632\u062f\u0647 \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal rate of return<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u0627\u0632\u062f\u0647 \u063a\u06cc\u0631\u0645\u062a\u0639\u0627\u0631\u0641<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal return<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u0627\u0632\u062f\u0647 \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc \u0633\u0647\u0627\u0645<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal return on stock<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0646\u0648\u0633\u0627\u0646\u0627\u062a \u0628\u0627\u0632\u062f\u0647 \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>Abnormal return volatility<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0636\u0627\u06cc\u0639\u0627\u062a \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abnormal spoilage<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u0627\u0632\u062f\u0647 \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc \u0633\u0647\u0627\u0645<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>Abnormal Stock Return<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0632\u06cc\u0646\u0647 \u0627\u0648\u0644\u06cc\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>aboriginal cost<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u06cc\u0633\u06a9 \u0628\u0627\u0644\u0627\u062a\u0631 \u0627\u0632 \u0645\u062a\u0648\u0633\u0637<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>above average risk<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u06cc\u0634 \u0627\u0632 \u0627\u0631\u0632\u0634 \u0627\u0633\u0645\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>above par<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u06cc\u0634 \u0627\u0632 \u062d\u062f \u0645\u062a\u0639\u0627\u0631\u0641<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>above the line<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0628\u0644\u06cc\u063a\u0627\u062a \u06cc\u06a9 \u062c\u0627\u0646\u0628\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>above-the-line advertising<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0641\u0633\u062e \u06cc\u0627 \u0644\u063a\u0648 \u0642\u0631\u0627\u0631\u062f\u0627\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>abrogation of agreement<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0646\u0628\u0648\u062f \u0639\u0644\u062a \u0648 \u0645\u0639\u0644\u0648\u0644\u06cc \u0631\u0627\u0628\u0637\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>absence of causal connection<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u063a\u06cc\u0628\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>absenteeism<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0639\u0647\u062f\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647 \u062f\u0631 \u06af\u0631\u062f\u0634 \u063a\u06cc\u0631\u0639\u0627\u062f\u06cc \u0645\u0637\u0644\u0642<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>absolute abnormal working capital accruals<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0642\u0637\u0639\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>absolute costs<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0648\u0644\u0648\u06cc\u062a \u06a9\u0627\u0645\u0644 \/ \u0645\u0637\u0644\u0642<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>absolute priority<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647 \u06a9\u0645\u200c\u0627\u0631\u0632\u0634<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>baby bonds<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062f\u0627\u0631\u0627\u06cc \u0645\u062f\u0631\u06a9 \u06a9\u0627\u0631\u0634\u0646\u0627\u0633\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bachelor<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u067e\u0634\u062a\u200c\u0646\u0648\u06cc\u0633\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>back<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0636\u0645\u06cc\u0646 \u0628\u0627\u0632\u067e\u0631\u062f\u0627\u062e\u062a \u0648\u0627\u0645<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>back a loan to<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u067e\u0631\u062f\u0627\u062e\u062a \u0645\u062e\u0627\u0631\u062c \u0627\u0646\u062c\u0627\u0645 \u0634\u062f\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>back charges<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0644\u06cc\u0633\u062a \u0645\u062f\u0627\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>back flush<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0632\u06cc\u0646\u0647\u200c\u06cc\u0627\u0628\u06cc \u0645\u0639\u06a9\u0648\u0633\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u06cc\u0627\u0628\u06cc \u0627\u0632 \u0627\u0646\u062a\u0647\u0627 \u0628\u0647 \u0627\u0628\u062a\u062f\u0627\u060c \u0647\u0632\u06cc\u0646\u0647\u200c\u06cc\u0627\u0628\u06cc \u062f\u06cc\u0631\u0647\u0646\u06af\u0627\u0645<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>back flush costing<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0632\u06cc\u0646\u0647\u200c\u06cc\u0627\u0628\u06cc \u0647\u0645\u062a\u0631\u0627\u0632<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>back flush costing<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0633\u0646\u0627\u062f\u06cc \u0627\u062a\u06a9\u0627\u06cc\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>back-to-back l\/c<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u063a\u06cc\u0631\u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u062a\u0627\u0645\u06cc\u0646 \u0645\u0627\u0644\u06cc \u0627\u0632 \u0637\u0631\u0642 \u063a\u06cc\u0631\u0645\u062a\u0639\u0627\u0631\u0641<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>backdoor financing<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u067e\u0633\u200c\u0632\u0645\u06cc\u0646\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>background<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u067e\u0633\u200c\u0645\u0627\u0646\u062f\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>backlog<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0633\u062a\u0647\u0644\u0627\u06a9 \u067e\u0633\u200c\u0645\u0627\u0646\u062f\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>backlog depreciation<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u06af\u0632\u0627\u0631\u0634\u06af\u0631\u06cc \u0645\u0642\u0627\u062f\u06cc\u0631 \u067e\u0633\u200c\u0645\u0627\u0646\u062f\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>backlog reporting<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062d\u0627\u0633\u0628\u0647 \u062d\u062f\u0648\u062f\u06cc \u0648 \u062a\u0642\u0631\u06cc\u0628\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>back-of-the-envelope<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u067e\u0634\u062a\u06cc\u0628\u0627\u0646<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>backup<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0633\u06cc\u0633\u062a\u0645 \u067e\u0634\u062a\u06cc\u0628\u0627\u0646\u06cc \u0648 \u0628\u0627\u0632\u06cc\u0627\u0641\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>backup and recovery system<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u0634 \u067e\u0633\u0631\u0641\u062a\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>backward method<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u062f\u0647\u06cc\u200c\u0647\u0627\u06cc \u0645\u0634\u06a9\u0648\u06a9\u200c\u0627\u0644\u0648\u0635\u0648\u0644<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bad debt<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0632\u06cc\u0646\u0647 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0633\u0648\u062e\u062a\u200c\u0634\u062f\u0647\u060c \u0647\u0632\u06cc\u0646\u0647 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0645\u0634\u06a9\u0648\u06a9\u200c\u0627\u0644\u0648\u0635\u0648\u0644<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bad debt expense<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0646\u062f\u0648\u062e\u062a\u0647 (\u0630\u062e\u06cc\u0631\u0647) \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0633\u0648\u062e\u062a\u200c\u0634\u062f\u0647\/ \u0645\u0634\u06a9\u0648\u06a9\u200c\u0627\u0644\u0648\u0635\u0648\u0644<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bad debt reserve<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0637\u0644\u0628 \u0648\u0635\u0648\u0644 \u0646\u0634\u062f\u0646\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bad debts<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062d\u0633\u0627\u0628 \u0630\u062e\u06cc\u0631\u0647 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0645\u0634\u06a9\u0648\u06a9\u200c\u0627\u0644\u0648\u0635\u0648\u0644<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bad debts allowance account<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0632\u06cc\u0646\u0647 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0633\u0648\u062e\u062a\u200c\u0634\u062f\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bad debts expense<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u062d\u0642\u06cc\u0642\u0627\u062a \u0631\u0641\u062a\u0627\u0631\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bahavioral accounting research<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u06cc\u06a9\u0631\u062f \u0631\u0641\u062a\u0627\u0631\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bahavioral approach<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0646\u062c\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bail out<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062f\u0648\u0631\u0647 \u0628\u0627\u0632\u06cc\u0627\u0641\u062a \/ \u0646\u062c\u0627\u062a \u0633\u0631\u0645\u0627\u06cc\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bailout payback<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0631\u0627\u0632- \u0628\u0627\u0644\u0627\u0646\u0633<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0631\u0627\u0632 \u0628\u0648\u062f\u062c\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance a budget<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0627\u0646\u062f\u0647 \u0645\u0648\u062c\u0648\u062f\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance in hand<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0627\u0646\u062f\u0647 \u062d\u0633\u0627\u0628<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance of account<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0631\u0627\u0632 \u067e\u0631\u062f\u0627\u062e\u062a\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance of payment<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0631\u0627\u0632 \u0628\u0627\u0632\u0631\u06af\u0627\u0646\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance of trade<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0627\u0646\u062f\u0647 (\u0637\u0628\u0642) \u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u0628\u0627\u0646\u06a9<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance per bank statement<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0627\u0646\u062f\u0647 (\u0637\u0628\u0642) \u062f\u0641\u0627\u062a\u0631 \u0634\u0631\u06a9\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance per books<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0647\u062f\u0627\u0641 \u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0627\u0646\u062f\u0647 \u062d\u0633\u0627\u0628\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance related audit objectives<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0627\u0646\u062f\u0647 \u0628\u0627\u0642\u06cc\u0645\u0627\u0646\u062f\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance remaining<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u06a9\u0627\u0631\u062a \u0627\u0645\u062a\u06cc\u0627\u0632\u06cc \u0645\u062a\u0648\u0632\u0627\u0646<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>Balance score card<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0633\u06cc\u0633\u062a\u0645 \u06a9\u0627\u0631\u062a \u0627\u0645\u062a\u06cc\u0627\u0632\u06cc \u0645\u062a\u0648\u0627\u0632\u0646<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance scorecard system<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance sheet<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062d\u0633\u0627\u0628\u200c\u0647\u0627\u06cc \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u200c\u0627\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance sheet account<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u06cc\u06a9\u0631\u062f \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u200c\u200c\u0627\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance sheet approach<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062d\u0633\u0627\u0628\u0631\u0633\u06cc \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u200c\u0627\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance sheet audit<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0627\u0631\u06cc\u062e \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance sheet date<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0639\u0627\u062f\u0644\u0647 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance sheet equation<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u0634 \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance sheet method<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647 \u0635\u0648\u0631\u062a \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balance sheet statement of financial position<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u0634 \u0627\u0631\u0632\u06cc\u0627\u0628\u06cc \u0645\u062a\u0648\u0627\u0632\u0646<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balanced scorecard approach<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062f\u0644\u200c\u0647\u0627\u06cc \u062a\u0631\u0627\u0632\u0646\u0627\u0645\u0647\u200c\u0627\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>balancing models<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0632\u06cc\u0646\u0647 \u0628\u0647\u0631\u0647 \u0627\u0648\u0631\u0627\u0642 \u0642\u0631\u0636\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>band interest expense<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u0627\u0646\u06a9<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062d\u0633\u0627\u0628 \u0628\u0627\u0646\u06a9\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank account<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0648\u062c\u0648\u062f\u06cc \u062d\u0633\u0627\u0628 \u062c\u0627\u0631\u06cc \u062f\u0631 \u0628\u0627\u0646\u06a9<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank balance<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u06a9\u0627\u0631\u0645\u0632\u062f \u0628\u0627\u0646\u06a9\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank charge<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank charges<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0648\u0635\u0648\u0644\u06cc\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank collection<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0627\u06cc\u06cc\u062f\u06cc\u0647 \u0628\u0627\u0646\u06a9<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank confirmation<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0635\u0627\u0631\u0641 \u0628\u0627\u0646\u06a9<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank consumptions<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0639\u062a\u0628\u0627\u0631 \u0628\u0627\u0646\u06a9\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank credit<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0633\u067e\u0631\u062f\u0647 \u0628\u0627\u0646\u06a9\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>bank deposit<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062d\u0645\u0644 \u06a9\u0627\u0644\u0627 \u0628\u06cc\u0646 \u0628\u0646\u0627\u062f\u0631 \u06cc\u06a9 \u06a9\u0634\u0648\u0631<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>cabotage<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0642\u0627\u0646\u0648\u0646 \u06a9\u062f\u0628\u0648\u0631\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>cadbury code<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0631\u062f\u0646<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>calculate<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062d\u0627\u0633\u0628\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>calculation<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062d\u0627\u0633\u0628\u0647 \u0633\u0648\u062f \u0647\u0631 \u0633\u0647\u0645<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>calculation of earnings per share<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0627\u0634\u06cc\u0646 \u062d\u0633\u0627\u0628<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>calculator<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0642\u0648\u06cc\u0645<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>calendar<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u062b\u0631 \u062a\u0642\u0648\u06cc\u0645\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>calendar effect<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0627\u0647 \u062a\u0642\u0648\u06cc\u0645\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>calendar month<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0633\u0627\u0644 \u062a\u0642\u0648\u06cc\u0645\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>calendar year<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0633\u0627\u0639\u062f\u0647\u200c\u06cc \u0639\u0646\u062f\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call advance<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0628\u0627\u0632\u062e\u0631\u06cc\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call features<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062f\u0639\u0648\u062a \u0628\u0647 \u0645\u0646\u0627\u0642\u0635\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call for tenders<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0648\u0627\u0645 \u0639\u0646\u062f\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call money<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062a\u0648\u0642\u0641 \u06a9\u0631\u062f\u0646<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call off<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0635\u0631\u0641 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call premium<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0642\u06cc\u0645\u062a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call price<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0645\u062a\u06cc\u0627\u0632 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call privilege<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0634\u0631\u0637 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call provision<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0646\u0631\u062e \u0628\u0647\u0631\u0647\u200c\u06cc \u0648\u062c\u0648\u0647 \u0639\u0646\u062f\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>call rate<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u06cc\u0633\u06a9 \u0642\u0627\u0628\u0644\u06cc\u062a \u0628\u0627\u0632\u062e\u0631\u06cc\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>callability risk<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0642\u0627\u0628\u0644 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>callable<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0642\u0631\u0636\u0647\u200c\u06cc \u0642\u0627\u0628\u0644 \u0628\u0627\u0632\u062e\u0631\u06cc\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>callable bond<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0646\u0642\u0644 \u0631\u0648\u0632\u0627\u0646\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>daily posting<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062e\u0633\u0627\u0631\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>damage<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u06a9\u0627\u0644\u0627\u06cc \u062e\u0633\u0627\u0631\u062a \u062f\u06cc\u062f\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>damaged goods<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u06a9\u0627\u0644\u0627\u06cc \u0645\u0639\u06cc\u0648\u0628<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>damaged merchandise<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0634\u0628\u06a9\u0647 \u0645\u0639\u0627\u0645\u0644\u0627\u062a\u06cc \u063a\u06cc\u0631\u0634\u0641\u0627\u0641<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>dark pool<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062b\u0644\u062b \u062a\u0627\u0631\u06cc\u06a9<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>Dark Triad<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0637\u0644\u0627\u0639\u0627\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0631\u0648\u0634 \u062a\u062d\u0644\u06cc\u0644 \u062f\u0627\u062f\u0647\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data analysis method<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u062d\u0644\u06cc\u0644\u200c\u0647\u0627\u06cc \u062f\u0627\u062f\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data analytics<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u0628\u0646\u0627\u06cc \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data base<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0631\u062a\u0628\u0627\u0637 \u062f\u0627\u062f\u0647\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data communication<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0646\u0633\u062c\u0627\u0645 \u062f\u0627\u062f\u0647\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>Data consistency<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0632\u0628\u0627\u0646 \u062a\u0639\u0631\u06cc\u0641 \u062f\u0627\u062f\u0647\u200c\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data definition language<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0644\u063a\u062a\u200c\u0646\u0627\u0645\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data dictionary<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0628\u0631\u0627\u062a \u0645\u062f\u062a\u200c\u062f\u0627\u0631<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data draft<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0641\u06cc\u0644\u062a\u0631 \u062f\u0627\u062f\u0647\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data filter<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u06cc\u0632\u0648\u0644\u0647 \u0634\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data isolation<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062a\u062e\u0635\u0635 \u0627\u0637\u0644\u0627\u0639\u0627\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data literate<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062f\u0627\u062f\u0647\u200c\u06a9\u0627\u0648\u06cc<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data mining<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u067e\u0631\u062f\u0627\u0632\u0634 \u0627\u0637\u0644\u0627\u0639\u0627\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data processing<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u06a9\u0631\u0627\u0631 \u062f\u0627\u062f\u0647\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data redundancy<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u0644\u0632\u0627\u0645\u0627\u062a \u062f\u0627\u062f\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>Data Requirements<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062c\u0645\u0648\u0639\u0647 \u062f\u0627\u062f\u0647\u200c\u0647\u0627<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>data set<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0627\u0631\u06cc\u062e<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>date<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0633\u0631\u0631\u0633\u06cc\u062f<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>date of maturity<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0627\u0631\u06cc\u062e \u0633\u0641\u0627\u0631\u0634<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>date of order<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u062a\u0627\u0631\u06cc\u062e \u067e\u0631\u062f\u0627\u062e\u062a<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>date of payment<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0627\u062b\u0631 \u0631\u0648\u0632 \u062e\u0627\u0635 \u0647\u0641\u062a\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>day of the week effect<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0647\u0631 \u0631\u0648\u0632\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>day to day<\/p>\n<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\n<p>\u0645\u062e\u0627\u0631\u062c \u0631\u0648\u0632\u0645\u0631\u0647<\/p>\n<\/td><td class=\"has-text-align-center\" data-align=\"center\">\n<p>day to day expenditures<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2><strong>\u0633\u062e\u0646 \u067e\u0627\u06cc\u0627\u0646\u06cc<\/strong><\/h2>\n\n\n\n<p>\u062f\u0631 \u0627\u06cc\u0646 \u0645\u0637\u0644\u0628 \u0628\u0627 \u0644\u06cc\u0633\u062a\u06cc \u062c\u0627\u0645\u0639 \u0627\u0632 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u062a\u062e\u0635\u0635\u06cc \u0631\u0634\u062a\u0647 <a href=\"https:\/\/www.forbes.com\/advisor\/business\/what-is-accounting\/\" target=\"_blank\" rel=\"noopener\" title=\"\">\u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc<\/a> \u0622\u0634\u0646\u0627 \u0634\u062f\u06cc\u0645. \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0631\u0627\u06cc \u062a\u0631\u062c\u0645\u0647 \u0645\u062a\u0648\u0646 \u062a\u062e\u0635\u0635\u06cc \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u06cc\u0627 \u0645\u0637\u0627\u0644\u0639\u0627\u062a \u0645\u0642\u0627\u0644\u0627\u062a \u0622\u06a9\u0627\u062f\u0645\u06cc\u06a9 \u0645\u0646\u062a\u0634\u0631\u0634\u062f\u0647 \u062f\u0631 \u0627\u06cc\u0646 \u0631\u0634\u062a\u0647\u060c \u0627\u0632 \u0627\u06cc\u0646 \u0644\u06cc\u0633\u062a \u06a9\u0645\u06a9 \u0628\u06af\u06cc\u0631\u06cc\u062f.<\/p>\n\n\n\n<p class=\"has-light-green-cyan-background-color has-background\"><a href=\"https:\/\/tarjomic.com\/\u062a\u0631\u062c\u0645\u0647-\u0645\u0642\u0627\u0644\u0647\" target=\"_blank\" rel=\"noopener\" title=\"\">\u062a\u0631\u062c\u0645\u0647 \u0645\u0642\u0627\u0644\u0627\u062a<\/a> \u062a\u062e\u0635\u0635\u06cc \u0648 <a href=\"https:\/\/tarjomic.com\/\u062a\u0648\u0644\u06cc\u062f-\u0645\u062d\u062a\u0648\u0627\" target=\"_blank\" rel=\"noopener\" title=\"\">\u062a\u0648\u0644\u06cc\u062f \u0645\u062d\u062a\u0648\u0627\u06cc \u0645\u062a\u0646\u06cc<\/a> \u062a\u062e\u0635\u0635\u06cc \u0627\u0632 \u062e\u062f\u0645\u0627\u062a \u062a\u0631\u062c\u0645\u06cc\u06a9 \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0631\u0634\u062a\u0647\u200c\u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641 \u0627\u0632 \u062c\u0645\u0644\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0627\u0631\u0627\u0626\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f. \u0628\u0631\u0627\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0627\u06cc\u0646 \u062e\u062f\u0645\u0627\u062a \u0631\u0648\u06cc \u0644\u06cc\u0646\u06a9 \u0631\u0646\u06af\u06cc \u06a9\u0644\u06cc\u06a9 \u06a9\u0646\u06cc\u062f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0631\u062c\u0645\u0647 \u0645\u062a\u0648\u0646 \u062a\u062e\u0635\u0635\u06cc \u0648 \u0645\u0637\u0627\u0644\u0639\u0647 \u06a9\u062a\u0627\u0628\u200c\u0647\u0627 \u0648 \u0645\u0642\u0627\u0644\u0627\u062a \u0622\u06a9\u0627\u062f\u0645\u06cc\u06a9\u060c \u0628\u06cc\u0634 \u0627\u0632 \u0647\u0631 \u0686\u06cc\u0632 \u0628\u0647 \u0622\u0634\u0646\u0627\u06cc\u06cc \u0628\u0627 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u0648 \u0639\u0628\u0627\u0631\u0627\u062a \u062a\u062e\u0635\u0635\u06cc \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u062f. \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0647\u0645\u0647 \u0645\u062a\u0631\u062c\u0645\u0627\u0646\u06cc \u06a9\u0647 \u0642\u0635\u062f \u0641\u0639\u0627\u0644\u06cc\u062a \u062f\u0631 \u062d\u0648\u0632\u0647 \u062a\u0631\u062c\u0645\u0647 \u062a\u062e\u0635\u0635\u06cc \u0631\u0627 \u062f\u0627\u0631\u0646\u062f \u0648 \u0647\u0645\u0686\u0646\u06cc\u0646 \u062f\u0627\u0646\u0634\u062c\u0648\u06cc\u0627\u0646 \u0648 \u0645\u062d\u0642\u0642\u0627\u0646\u060c \u0628\u0627\u06cc\u062f \u0628\u0647 \u0644\u06cc\u0633\u062a\u06cc \u06a9\u0627\u0645\u0644 \u0627\u0632 \u0627\u0635\u0637\u0644\u0627\u062d\u0627\u062a \u062a\u062e\u0635\u0635\u06cc \u0631\u0634\u062a\u0647 \u0645\u0648\u0631\u062f\u0646\u0638\u0631 \u062e\u0648\u062f \u062f\u0633\u062a\u0631\u0633\u06cc \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u0646\u062f. \u0627\u0632 \u0627\u06cc\u0646 \u0631\u0648\u060c&hellip;<\/p>\n","protected":false},"author":53,"featured_media":147632,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[7,179],"tags":[32],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/posts\/147630"}],"collection":[{"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/users\/53"}],"replies":[{"embeddable":true,"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/comments?post=147630"}],"version-history":[{"count":1,"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/posts\/147630\/revisions"}],"predecessor-version":[{"id":147633,"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/posts\/147630\/revisions\/147633"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/media\/147632"}],"wp:attachment":[{"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/media?parent=147630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/categories?post=147630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tarjomic.com\/blog\/wp-json\/wp\/v2\/tags?post=147630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}