{"id":1449,"date":"2023-08-08T15:34:59","date_gmt":"2023-08-08T12:34:59","guid":{"rendered":"https:\/\/readenglish1.com\/ar\/?p=1449"},"modified":"2024-01-02T15:06:38","modified_gmt":"2024-01-02T12:06:38","slug":"%d9%85%d8%b5%d8%b7%d9%84%d8%ad%d8%a7%d8%aa-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d8%a9-%d8%a8%d8%a7%d9%84%d9%84%d8%ba%d8%a9-%d8%a7%d9%84%d8%a7%d9%86%d8%ac%d9%84%d9%8a%d8%b2%d9%8a%d8%a9-pdf","status":"publish","type":"post","link":"https:\/\/readenglish1.com\/ar\/%d9%85%d8%b5%d8%b7%d9%84%d8%ad%d8%a7%d8%aa-%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d9%8a%d8%a9-%d8%a8%d8%a7%d9%84%d9%84%d8%ba%d8%a9-%d8%a7%d9%84%d8%a7%d9%86%d8%ac%d9%84%d9%8a%d8%b2%d9%8a%d8%a9-pdf\/","title":{"rendered":"\u0642\u0627\u0645\u0648\u0633 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 pdf"},"content":{"rendered":"\n<p>\u062a\u0639\u062f <strong>\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629<\/strong> <strong>pdf <\/strong>\u062c\u0632\u0621\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0645\u0646 \u0644\u063a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629. \u0641\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0641\u0639\u0627\u0644 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645. \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u062f\u064a\u0643 \u0645\u0635\u062f\u0631 \u0645\u0648\u062b\u0648\u0642 \u0628\u0647 \u064a\u0648\u0641\u0631 \u0644\u0643 \u0642\u0627\u0626\u0645\u0629 \u0634\u0627\u0645\u0644\u0629 \u0645\u0646 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a \u0644\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631.<\/p>\n\n\n\n<p>\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644\u060c \u0633\u0623\u0642\u062f\u0645 \u0644\u0643 \u062f\u0644\u064a\u0644\u064b\u0627 PDF \u064a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0647\u0627\u0645\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629. \u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 <strong>\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 <\/strong>\u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0641\u0647\u0645\u0643 \u0644\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u062a\u0648\u0641\u064a\u0631 \u0645\u0631\u062c\u0639 \u0633\u0631\u064a\u0639 \u0644\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0648\u0627\u062c\u0647\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0623\u0648 \u0627\u0644\u062f\u0631\u0627\u0633\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627\u0647\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f<\/h2>\n\n\n\n<p>\u062a\u0639\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u062c\u0627\u0644\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0648\u062d\u064a\u0648\u064a\u064b\u0627 \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u0648\u0644\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627 \u0628\u0641\u0627\u0639\u0644\u064a\u0629\u060c \u064a\u062d\u062a\u0627\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0625\u0644\u0649 \u0625\u062a\u0642\u0627\u0646 \u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u0648\u0645\u0641\u0631\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629:<\/h2>\n\n\n\n<p>\u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0642\u0627\u0626\u0645\u0629 <strong>\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629<\/strong> <strong>pdf <\/strong>\u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u064a\u0647\u0627 \u0648\u062a\u0639\u0644\u0645\u0647\u0627:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accounting &#8211; \u0645\u062d\u0627\u0633\u0628\u0629<\/li>\n\n\n\n<li>Accountant &#8211; \u0627\u0644\u0645\u062d\u0627\u0633\u0628<\/li>\n\n\n\n<li>Balance sheet &#8211; \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n\n\n\n<li>Income statement &#8211; \u0643\u0634\u0641 \u0627\u0644\u062f\u062e\u0644<\/li>\n\n\n\n<li>Cash flow statement &#8211; \u0643\u0634\u0641 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li>\n\n\n\n<li>Trial balance &#8211; \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u062c\u0631\u064a\u0628\u064a\u0629<\/li>\n\n\n\n<li>Auditing &#8211; \u0627\u0644\u062a\u062f\u0642\u064a\u0642<\/li>\n\n\n\n<li>Financial reporting &#8211; \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n\n\n\n<li>Depreciation &#8211; \u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/li>\n\n\n\n<li>Profit and loss statement &#8211; \u0643\u0634\u0641 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631<\/li>\n\n\n\n<li>Tax deduction &#8211; \u062e\u0635\u0645 \u0636\u0631\u064a\u0628\u064a<\/li>\n\n\n\n<li>Accounts payable &#8211; \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u064a\u0646\u0629<\/li>\n\n\n\n<li>Accounts receivable &#8211; \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062f\u0627\u0626\u0646\u0629<\/li>\n\n\n\n<li>Payroll &#8211; \u0643\u0634\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a<\/li>\n\n\n\n<li>Budgeting &#8211; \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center has-base-2-background-color has-background\">\u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062f\u0631\u0633 \u0627\u0644\u062a\u0627\u0644\u064a: <a href=\"https:\/\/readenglish1.com\/ar\/%d9%85%d8%b5%d8%b7%d9%84%d8%ad%d8%a7%d8%aa-%d8%b7%d8%a8%d9%8a%d8%a9\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0637\u0628\u064a\u0629<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cost accounting &#8211; \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u064a\u0629<\/li>\n\n\n\n<li>Financial analysis &#8211; \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a<\/li>\n\n\n\n<li>Revenue &#8211; \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/li>\n\n\n\n<li>Expenses &#8211; \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a<\/li>\n\n\n\n<li>Assets &#8211; \u0627\u0644\u0623\u0635\u0648\u0644<\/li>\n\n\n\n<li>Liabilities &#8211; \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0627\u062a<\/li>\n\n\n\n<li>Equity &#8211; \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/li>\n\n\n\n<li>Cash &#8211; \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li>\n\n\n\n<li>Accruals &#8211; \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u0627\u062a<\/li>\n\n\n\n<li>Net income &#8211; \u0635\u0627\u0641\u064a \u0627\u0644\u062f\u062e\u0644<\/li>\n\n\n\n<li>Gross profit &#8211; \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/li>\n\n\n\n<li>Inventory &#8211; \u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/li>\n\n\n\n<li>Overhead costs &#8211; \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629<\/li>\n\n\n\n<li>Return on investment &#8211; \u0639\u0627\u0626\u062f \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631<\/li>\n\n\n\n<li>Financial statements &#8211; \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/li>\n\n\n\n<li>Bookkeeping &#8211; \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/li>\n\n\n\n<li>Taxation &#8211; \u0627\u0644\u0636\u0631\u0627\u0626\u0628<\/li>\n\n\n\n<li>Asset management &#8211; \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0635\u0648\u0644<\/li>\n\n\n\n<li>Liability management &#8211; \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0627\u062a<\/li>\n\n\n\n<li>Equity financing &#8211; \u062a\u0645\u0648\u064a\u0644 \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/li>\n\n\n\n<li>Financial ratios &#8211; \u0645\u0624\u0634\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629<\/li>\n\n\n\n<li>Internal controls &#8211; \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0643\u0645 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/li>\n\n\n\n<li>Cash flow analysis &#8211; \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li>\n\n\n\n<li>Return on assets &#8211; \u0639\u0627\u0626\u062f \u0639\u0644\u0649 \u0627\u0644\u0623\u0635\u0648\u0644<\/li>\n\n\n\n<li>Dividend &#8211; \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d<\/li>\n\n\n\n<li>Break-even point &#8211; \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644<\/li>\n\n\n\n<li>Financial forecast &#8211; \u062a\u0648\u0642\u0639\u0627\u062a \u0645\u0627\u0644\u064a\u0629<\/li>\n\n\n\n<li>Goodwill &#8211; \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0644\u064a\u0627<\/li>\n\n\n\n<li>Earnings per share &#8211; \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0644\u0644\u0633\u0647\u0645<\/li>\n\n\n\n<li>Gross margin &#8211; \u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/li>\n\n\n\n<li>Capital expenditure &#8211; \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a<\/li>\n\n\n\n<li>Cost of goods sold &#8211; \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/li>\n\n\n\n<li>Credit &#8211; \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646<\/li>\n\n\n\n<li>Debit &#8211; \u062f\u064a\u0646<\/li>\n\n\n\n<li>Equity capital &#8211; \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062e\u0627\u0635<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center has-base-2-background-color has-background\">\u0627\u0642\u0631\u0623 \u0627\u0644\u062f\u0631\u0633 \u0627\u0644\u062a\u0627\u0644\u064a: <a href=\"https:\/\/readenglish1.com\/ar\/%d8%a7%d9%84%d9%88%d8%b8%d8%a7%d8%a6%d9%81-%d8%a8%d8%a7%d9%84%d8%a7%d9%86%d8%ac%d9%84%d9%8a%d8%b2%d9%8a\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0628\u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a<\/a><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>General ledger &#8211; \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/li>\n\n\n\n<li>Generally Accepted Accounting Principles (GAAP) &#8211; \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0639\u0627\u0644\u0645\u064a\u064b\u0627<\/li>\n\n\n\n<li>Journal entry &#8211; \u0642\u064a\u0648\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629<\/li>\n\n\n\n<li>Accrual accounting &#8211; \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642\u064a\u0629<\/li>\n\n\n\n<li>Cost allocation &#8211; \u062a\u062e\u0635\u064a\u0635 \u0627\u0644\u062a\u0643\u0644\u0641\u0629<\/li>\n\n\n\n<li>Income tax &#8211; \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644<\/li>\n\n\n\n<li>Internal audit &#8211; \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/li>\n\n\n\n<li>Profit margin &#8211; \u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d<\/li>\n\n\n\n<li>Fixed assets &#8211; \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/li>\n\n\n\n<li>Intangible assets &#8211; \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629<\/li>\n\n\n\n<li>Risk management &#8211; \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/li>\n\n\n\n<li>Cash budget &#8211; \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li>\n\n\n\n<li>Payable &#8211; \u062f\u0627\u0626\u0646<\/li>\n\n\n\n<li>Receivable &#8211; \u0645\u062f\u064a\u0646<\/li>\n\n\n\n<li>Statement of cash flows &#8211; \u0643\u0634\u0641 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li>\n\n\n\n<li>Working capital &#8211; \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/li>\n\n\n\n<li>Accrued expenses &#8211; \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/li>\n\n\n\n<li>Accrued revenue &#8211; \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/li>\n\n\n\n<li>Debt financing &#8211; \u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646<\/li>\n\n\n\n<li>Capital structure &#8211; \u0647\u064a\u0643\u0644 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<\/li>\n\n\n\n<li>Financial planning &#8211; \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a<\/li>\n\n\n\n<li>Treasury stock &#8211; \u0627\u0644\u0623\u0633\u0647\u0645 \u0627\u0644\u062e\u0632\u064a\u0646\u0629<\/li>\n\n\n\n<li>Average cost &#8211; \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629<\/li>\n\n\n\n<li>Fixed cost &#8211; \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/li>\n\n\n\n<li>Variable cost &#8211; \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629<\/li>\n\n\n\n<li>Revenue recognition &#8211; \u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/li>\n\n\n\n<li>Stockholders&#8217; equity &#8211; \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646<\/li>\n\n\n\n<li>Retained earnings &#8211; \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u064f\u062d\u062c\u0648\u0632\u0629<\/li>\n\n\n\n<li>Capital gains &#8211; \u0627\u0644\u0639\u0627\u0626\u062f\u0627\u062a \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center has-base-2-background-color has-background\">\u0627\u0642\u0631\u0623 \u0627\u0644\u062f\u0631\u0633 \u0627\u0644\u062a\u0627\u0644\u064a: <a href=\"https:\/\/readenglish1.com\/ar\/%d9%85%d8%b5%d8%b7%d9%84%d8%ad%d8%a7%d8%aa-%d8%b7%d8%a8%d9%8a%d8%a9-%d8%a8%d8%a7%d9%84%d8%a7%d9%86%d8%ac%d9%84%d9%8a%d8%b2%d9%8a\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0637\u0628\u064a\u0629 \u0628\u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 pdf<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deficit &#8211; \u0639\u062c\u0632<\/li>\n\n\n\n<li>Dividend payout ratio &#8211; \u0646\u0633\u0628\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d<\/li>\n\n\n\n<li>Gross income &#8211; \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/li>\n\n\n\n<li>Net cash flow &#8211; \u0635\u0627\u0641\u064a \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/li>\n\n\n\n<li>Operating income &#8211; \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/li>\n\n\n\n<li>Solvency &#8211; \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a<\/li>\n\n\n\n<li>Write-off &#8211; \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u062f\u064a\u0646<\/li>\n\n\n\n<li>Materiality &#8211; \u062c\u062f\u0648\u0649 \u0645\u0627\u0644\u064a\u0629<\/li>\n\n\n\n<li>Share capital &#8211; \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0645\u0643\u062a\u062a\u0628<\/li>\n\n\n\n<li>Capital reserve &#8211; \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0637 \u0627\u0644\u0631\u0623\u0633\u0645\u0627\u0644\u064a<\/li>\n\n\n\n<li>Quick ratio &#8211; \u0646\u0633\u0628\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629<\/li>\n\n\n\n<li>Working capital turnover &#8211; \u062f\u0648\u0631\u0627\u0646 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/li>\n\n\n\n<li>Amortization &#8211; \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0642\u064a\u0645\u0629 \u0627\u0633\u062a\u062d\u0642\u0627\u0642\u064a\u0629 \u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u0631 \u0627\u0644\u0645\u0641\u062a\u0631\u0636<\/li>\n\n\n\n<li>Acid-test ratio &#8211; \u0646\u0633\u0628\u0629 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u062c\u0627\u0647\u0632\u0629<\/li>\n\n\n\n<li>Accounts receivable turnover &#8211; \u062f\u0648\u0631\u0627\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u0621<\/li>\n\n\n\n<li>Capital lease &#8211; \u0639\u0642\u062f \u062a\u0623\u062c\u064a\u0631 \u0628\u0627\u0644\u062a\u0645\u0644\u0643 \u0627\u0644\u0639\u0627\u062f\u064a<\/li>\n\n\n\n<li>FOB (Free on Board) &#8211; \u0633\u0639\u0631 \u0627\u0644\u0628\u064a\u0639 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0631\u0641\u0623<\/li>\n\n\n\n<li>Liquidity &#8211; \u0627\u0644\u0633\u064a\u0648\u0644\u0629<\/li>\n\n\n\n<li>Net working capital &#8211; \u0635\u0627\u0641\u064a \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<\/li>\n\n\n\n<li>NOPAT (Net Operating Profit After Tax) &#8211; \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0628\u0639\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u0629<\/li>\n\n\n\n<li>Overhead allocation &#8211; \u062a\u062e\u0635\u064a\u0635 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0629<\/li>\n<\/ul>\n\n\n\n<p>\u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629, \u0642\u062f \u064a\u0643\u0648\u0646 \u0641\u0647\u0645 <strong>\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629<\/strong> <strong>pdf <\/strong>\u0623\u0645\u0631\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0644\u0646\u062c\u0627\u062d\u0643 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u0622\u0646 \u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0631\u0641\u0642 \u0643\u0645\u0644\u0641 PDF \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0643\u0645\u0631\u062c\u0639 \u0633\u0631\u064a\u0639 \u0648\u0645\u0648\u062b\u0648\u0642 \u0644\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629. \u064a\u0645\u0643\u0646\u0643 \u0637\u0628\u0627\u0639\u0629 \u0627\u0644\u062f\u0644\u064a\u0644 \u0648\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0647 \u0628\u062c\u0648\u0627\u0631 \u0645\u0643\u062a\u0628\u0643 \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0639\u0644\u0649 \u0627\u0644\u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0623\u0648 \u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0644\u0630\u0643\u064a \u0644\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u064a\u0647 \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629.<\/p>\n\n\n\n<p>\u064a\u062c\u0628 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u064a\u0642\u062f\u0645 \u0645\u062c\u0631\u062f \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629. \u0625\u0630\u0627 \u0643\u0646\u062a \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0623\u0648 \u0634\u0631\u062d \u0623\u0639\u0645\u0642 \u0644\u0623\u064a \u0645\u0635\u0637\u0644\u062d\u060c \u064a\u064f\u0646\u0635\u062d \u0628\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u0631\u0627\u062c\u0639 \u0625\u0636\u0627\u0641\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0643\u062a\u0628 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0623\u0648 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a.<\/p>\n\n\n\n<p>\u0641\u064a \u0627\u0644\u062e\u062a\u0627\u0645\u060c \u0641\u0647\u0645 <strong>\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629<\/strong> \u064a\u0639\u062f \u0623\u0645\u0631\u064b\u0627 \u062d\u0627\u0633\u0645\u064b\u0627 \u0644\u0646\u062c\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u064a\u0646 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href=\"https:\/\/readenglish1.com\/ar\/wp-content\/uploads\/2023\/09\/\u0645\u0635\u0637\u0644\u062d\u0627\u062a-\u0645\u062d\u0627\u0633\u0628\u064a\u0629-\u0628\u0627\u0644\u0644\u063a\u0629-\u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629-pdf.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u0631\u0627\u0628\u0637 \u0627\u0644\u062a\u0646\u0632\u064a\u0644<\/a>]<\/p>\n\n\n\n<p class=\"has-text-align-left has-base-2-background-color has-background\">\u0646\u062a\u0645\u0646\u0649 \u0644\u0643 \u0643\u0644 \u0627\u0644\u062a\u0648\u0641\u064a\u0642 \u0641\u064a \u0631\u062d\u0644\u062a\u0643 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629! \u064a\u0645\u0643\u0646\u0643 \u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u062d\u0633\u064a\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0644\u063a\u0629 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\u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[34,20,29],"class_list":["post-1449","post","type-post","status-publish","format-standard","hentry","category-2","tag-34","tag-20","tag-29"],"_links":{"self":[{"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/posts\/1449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/comments?post=1449"}],"version-history":[{"count":11,"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/posts\/1449\/revisions"}],"predecessor-version":[{"id":2826,"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/posts\/1449\/revisions\/2826"}],"wp:attachment":[{"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/media?parent=1449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/categories?post=1449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/readenglish1.com\/ar\/wp-json\/wp\/v2\/tags?post=1449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}