{"id":3905,"date":"2024-09-14T15:45:52","date_gmt":"2024-09-14T12:45:52","guid":{"rendered":"https:\/\/theafaa.org.eg\/?p=3905"},"modified":"2024-09-14T16:31:58","modified_gmt":"2024-09-14T13:31:58","slug":"%d9%83%d9%8a%d9%81-%d9%8a%d9%85%d9%83%d9%86-%d9%84%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8-%d8%a7%d9%84%d9%85%d8%aa%d8%ae%d8%b1%d8%ac-%d8%ad%d8%af%d9%8a%d8%ab%d9%8b%d8%a7-%d8%a3%d9%86-%d9%8a%d8%ad%d8%b5","status":"publish","type":"post","link":"https:\/\/theafaa.org.eg\/%d9%83%d9%8a%d9%81-%d9%8a%d9%85%d9%83%d9%86-%d9%84%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8-%d8%a7%d9%84%d9%85%d8%aa%d8%ae%d8%b1%d8%ac-%d8%ad%d8%af%d9%8a%d8%ab%d9%8b%d8%a7-%d8%a3%d9%86-%d9%8a%d8%ad%d8%b5\/","title":{"rendered":"\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u062a\u062e\u0631\u062c \u062d\u062f\u064a\u062b\u064b\u0627 \u0623\u0646 \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0648\u0638\u064a\u0641\u0629 \u0648\u064a\u0637\u0648\u0631 \u0645\u0647\u0627\u0631\u0627\u062a\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629"},"content":{"rendered":"
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1. \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0633\u0648\u0642 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/strong><\/h4>\n
1.1 \u0641\u0647\u0645 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0633\u0648\u0642<\/h5>\n

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1.2 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/h5>\n

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2. \u0628\u0646\u0627\u0621 \u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629<\/strong><\/h4>\n
2.1 \u0625\u062a\u0642\u0627\u0646 \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/h5>\n

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\u064a\u0645\u0643\u0646 \u0644\u0644\u062e\u0631\u064a\u062c \u0627\u0644\u062c\u062f\u064a\u062f \u0623\u062e\u0630 \u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0627\u062a \u062a\u062b\u0628\u062a \u0645\u0647\u0627\u0631\u0627\u062a\u0647. \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0645\u062b\u0644 Coursera<\/strong> \u0648LinkedIn Learning<\/strong> \u062a\u0642\u062f\u0645 \u062f\u0648\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0648\u0632\u064a\u0627\u062f\u0629 \u0641\u0631\u0635 \u0627\u0644\u062a\u0648\u0638\u064a\u0641.<\/p>\n

2.2 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/h5>\n

\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u062a\u063a\u064a\u0631 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u060c \u0648\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u064a\u0628\u0642\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0639\u0644\u0649 \u0627\u0637\u0644\u0627\u0639 \u062f\u0627\u0626\u0645 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a. \u064a\u062c\u0628 \u0623\u0646 \u064a\u062d\u0631\u0635 \u0639\u0644\u0649 \u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0648\u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u062c\u062f\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0646\u0634\u0631\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0623\u0648 \u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0645\u062b\u0644 Journal of Accountancy<\/strong>.<\/p>\n

3. \u0628\u0646\u0627\u0621 \u0634\u0628\u0643\u0629 \u0639\u0644\u0627\u0642\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0642\u0648\u064a\u0629<\/strong><\/h4>\n
3.1 \u062d\u0636\u0648\u0631 \u0627\u0644\u0645\u0624\u062a\u0645\u0631\u0627\u062a \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/h5>\n

\u0628\u0646\u0627\u0621 \u0634\u0628\u0643\u0629 \u0639\u0644\u0627\u0642\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0642\u0648\u064a\u0629 \u0647\u0648 \u062c\u0632\u0621 \u0623\u0633\u0627\u0633\u064a \u0645\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0648\u0638\u064a\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u062a\u062e\u0631\u062c \u062d\u062f\u064a\u062b\u064b\u0627 \u0623\u0646 \u064a\u062d\u0636\u0631 \u0645\u0624\u062a\u0645\u0631\u0627\u062a \u0648\u0641\u0639\u0627\u0644\u064a\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0647\u0630\u0647 \u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0627\u062a \u062a\u0648\u0641\u0631 \u0641\u0631\u0635\u0629 \u0644\u0644\u0642\u0627\u0621 \u0645\u0647\u0646\u064a\u064a\u0646 \u0630\u0648\u064a \u062e\u0628\u0631\u0629\u060c \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0646\u0635\u0627\u0626\u062d \u0645\u0647\u0646\u064a\u0629\u060c \u0648\u0623\u062d\u064a\u0627\u0646\u064b\u0627 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0641\u0631\u0635 \u0639\u0645\u0644 \u063a\u064a\u0631 \u0645\u0639\u0644\u0646\u0629.<\/p>\n

\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u064a\u0645\u0643\u0646 \u062d\u0636\u0648\u0631 \u0645\u0624\u062a\u0645\u0631\u0627\u062a \u0645\u062b\u0644 ACCA<\/strong> \u0623\u0648 CPA<\/strong> \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u0642\u062f \u0628\u0627\u0646\u062a\u0638\u0627\u0645 \u0648\u062a\u062a\u064a\u062d \u0641\u0631\u0635\u0629 \u0644\u062a\u0648\u0633\u064a\u0639 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\n

3.2 \u0627\u0644\u0627\u0646\u0636\u0645\u0627\u0645 \u0625\u0644\u0649 \u062c\u0645\u0639\u064a\u0627\u062a \u0645\u0647\u0646\u064a\u0629<\/h5>\n

\u0627\u0644\u0627\u0646\u0636\u0645\u0627\u0645 \u0625\u0644\u0649 \u062c\u0645\u0639\u064a\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0645\u062b\u0644 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646<\/strong> \u0623\u0648 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646<\/strong> \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062e\u0637\u0648\u0629 \u0647\u0627\u0645\u0629 \u0641\u064a \u0628\u0646\u0627\u0621 \u0627\u0644\u0634\u0628\u0643\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629. \u0647\u0630\u0647 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u062a\u0648\u0641\u0631 \u0641\u0631\u0635\u064b\u0627 \u0644\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0645\u062d\u062a\u0631\u0641\u064a\u0646\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628.<\/p>\n

4. \u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u0644\u0648\u0638\u0627\u0626\u0641<\/strong><\/h4>\n
4.1 \u0643\u062a\u0627\u0628\u0629 \u0633\u064a\u0631\u0629 \u0630\u0627\u062a\u064a\u0629 \u0642\u0648\u064a\u0629<\/h5>\n

\u0627\u0644\u0633\u064a\u0631\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0647\u064a \u0627\u0644\u0645\u0641\u062a\u0627\u062d \u0627\u0644\u0623\u0648\u0644 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0648\u0638\u064a\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u0633\u064a\u0631\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0648\u0645\u0648\u062c\u0632\u0629\u060c \u0648\u062a\u0628\u0631\u0632 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u062a\u0644\u0643\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u062c\u062f\u064a\u062f. \u062d\u062a\u0649 \u0648\u0625\u0646 \u0644\u0645 \u064a\u0643\u0646 \u0644\u062f\u064a\u0647 \u062e\u0628\u0631\u0629 \u0639\u0645\u0644\u064a\u0629 \u0648\u0627\u0633\u0639\u0629\u060c \u064a\u0645\u0643\u0646\u0647 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629\u060c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0639\u0645\u0644\u064a\u060c \u0648\u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u0623\u0643\u0645\u0644\u0647\u0627.<\/p>\n

\u064a\u062c\u0628 \u0623\u0646 \u062a\u062d\u062a\u0648\u064a \u0627\u0644\u0633\u064a\u0631\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0639\u0644\u0649 \u0642\u0633\u0645 \u064a\u062a\u062d\u062f\u062b \u0639\u0646 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629\u060c \u0645\u062b\u0644 \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0648\u0642\u0633\u0645 \u0622\u062e\u0631 \u064a\u062a\u062d\u062f\u062b \u0639\u0646 \u0627\u0644\u0625\u0646\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0623\u0648 \u0623\u064a \u0645\u0634\u0627\u0631\u064a\u0639 \u062a\u0637\u0648\u0639\u064a\u0629 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n

4.2 \u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629<\/h5>\n

\u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0627\u0644\u062c\u064a\u062f \u0644\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0647\u0648 \u0645\u0641\u062a\u0627\u062d \u0627\u0644\u0646\u062c\u0627\u062d \u0641\u064a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0648\u0638\u064a\u0641\u0629. \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u062c\u062f\u064a\u062f \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0633\u062a\u0639\u062f\u064b\u0627 \u0644\u0644\u0625\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0626\u0644\u0629 \u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0645\u062b\u0644 \u0643\u064a\u0641\u064a\u0629 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0627\u062a. \u0643\u0645\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u062f\u064a\u0647 \u0645\u0639\u0631\u0641\u0629 \u062c\u064a\u062f\u0629 \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0642\u062f\u0645 \u0644\u0644\u0639\u0645\u0644 \u0628\u0647\u0627.<\/p>\n

\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0642\u062f \u064a\u064f\u0633\u0623\u0644 \u0641\u064a \u0645\u0642\u0627\u0628\u0644\u0629 \u0639\u0645\u0644 \u0639\u0646 \u0643\u064a\u0641\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062f\u064a\u0648\u0646 \u0623\u0648 \u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629. \u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0623\u0645\u062b\u0644\u0629 \u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0639\u0644\u0649 \u0645\u0648\u0627\u0642\u0639 \u0645\u062b\u0644 Glassdoor<\/strong> \u0623\u0648 Indeed<\/strong>.<\/p>\n

5. \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0639\u0645\u0644\u064a \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u062f\u0627\u062e\u0644\u064a<\/strong><\/h4>\n
5.1 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0629<\/h5>\n

\u0623\u062d\u062f \u0623\u0641\u0636\u0644 \u0627\u0644\u0637\u0631\u0642 \u0644\u0627\u0643\u062a\u0633\u0627\u0628 \u062e\u0628\u0631\u0629 \u0639\u0645\u0644\u064a\u0629 \u0647\u0648 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u062f\u0631\u064a\u0628 \u0641\u064a \u0634\u0631\u0643\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0629. \u062d\u062a\u0649 \u0644\u0648 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u0627\u062a \u063a\u064a\u0631 \u0645\u062f\u0641\u0648\u0639\u0629\u060c \u0641\u0625\u0646\u0647\u0627 \u062a\u0648\u0641\u0631 \u0641\u0631\u0635\u0629 \u0644\u0627\u0643\u062a\u0633\u0627\u0628 \u0645\u0647\u0627\u0631\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0648\u0627\u0643\u062a\u0634\u0627\u0641 \u0643\u064a\u0641\u064a\u0629 \u0639\u0645\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u0648\u0627\u0642\u0639\u064a. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0642\u062f \u062a\u062a\u062d\u0648\u0644 \u0628\u0639\u0636 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u0627\u062a \u0625\u0644\u0649 \u0641\u0631\u0635 \u0639\u0645\u0644 \u062f\u0627\u0626\u0645\u0629 \u0641\u064a \u062d\u0627\u0644 \u0623\u062b\u0628\u062a \u0627\u0644\u0645\u062a\u062f\u0631\u0628 \u0643\u0641\u0627\u0621\u062a\u0647.<\/p>\n

5.2 \u0627\u0644\u062a\u0637\u0648\u0639 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0631\u0628\u062d\u064a\u0629<\/h5>\n

\u0627\u0644\u062a\u0637\u0648\u0639 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0648\u0633\u064a\u0644\u0629 \u0645\u0645\u062a\u0627\u0632\u0629 \u0644\u0627\u0643\u062a\u0633\u0627\u0628 \u062e\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0625\u0644\u0649 \u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627 \u0623\u0648 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0647\u064a \u0641\u0631\u0635\u0629 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u062c\u062f\u064a\u062f \u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0644\u0645\u0647\u0627 \u0641\u064a \u0627\u0644\u062c\u0627\u0645\u0639\u0629.<\/p>\n

6. \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u062a\u0639\u0644\u0645 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/strong><\/h4>\n
6.1 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/h5>\n

\u0628\u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u062c\u0627\u0645\u0639\u064a\u0629 \u062a\u0648\u0641\u0631 \u0623\u0633\u0627\u0633\u064b\u0627 \u062c\u064a\u062f\u064b\u0627 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0625\u0644\u0627 \u0623\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0645\u062a\u0642\u062f\u0645\u0629 \u0645\u062b\u0644 CPA<\/strong> (\u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f) \u0623\u0648 CMA<\/strong> (\u0645\u062d\u0627\u0633\u0628 \u0625\u062f\u0627\u0631\u064a \u0645\u0639\u062a\u0645\u062f) \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0641\u062a\u062d \u0623\u0628\u0648\u0627\u0628\u064b\u0627 \u0623\u0648\u0633\u0639 \u0644\u0644\u0641\u0631\u0635 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629. \u0647\u0630\u0647 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u062a\u0639\u062a\u0628\u0631 \u0645\u0639\u064a\u0627\u0631\u064b\u0627 \u0644\u0644\u062a\u0645\u064a\u0632 \u0627\u0644\u0645\u0647\u0646\u064a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u062a\u0632\u064a\u062f \u0645\u0646 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u062c\u062f\u064a\u062f.<\/p>\n

6.2 \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631<\/h5>\n

\u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0645\u062a\u062e\u0631\u062c\u064a\u0646 \u062d\u062f\u064a\u062b\u064b\u0627 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0623\u0648 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629. \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u062a\u0634\u0645\u0644 \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u062b\u0644 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0623\u0648 \u062d\u062a\u0649 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<\/p>\n

\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u062c\u062f\u064a\u062f \u062a\u0639\u0644\u0645 \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 Excel<\/strong> \u0628\u0634\u0643\u0644 \u0645\u062a\u0642\u062f\u0645\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f\u0647 \u0641\u064a \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644 \u0648\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u062f\u0642\u064a\u0642\u0629.<\/p>\n

7. \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0641\u064a \u0631\u064a\u0627\u062f\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062d\u0631<\/strong><\/h4>\n
7.1 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0643\u0639\u0627\u0645\u0644 \u0645\u0633\u062a\u0642\u0644<\/h5>\n

\u0628\u0645\u062c\u0631\u062f \u0627\u0643\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0643\u0627\u0641\u064a\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u062c\u062f\u064a\u062f \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a\u0647 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644. \u064a\u0645\u0643\u0646\u0647 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0623\u0648 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u062a\u0627\u062c\u0648\u0646 \u0625\u0644\u0649 \u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0645. \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062d\u0631 \u064a\u0648\u0641\u0631 \u0641\u0631\u0635\u0629 \u0644\u0628\u0646\u0627\u0621 \u0633\u0645\u0639\u0629 \u0645\u0647\u0646\u064a\u0629 \u0642\u0648\u064a\u0629 \u0648\u062c\u0630\u0628 \u0639\u0645\u0644\u0627\u0621 \u062c\u062f\u062f.<\/p>\n

7.2 \u0628\u062f\u0621 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0635\u063a\u064a\u0631<\/h5>\n

\u0645\u0639 \u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0643\u062a\u0633\u0627\u0628 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0641\u064a \u0625\u0646\u0634\u0627\u0621 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0635\u063a\u064a\u0631 \u064a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u062a\u0646\u0648\u0639\u0629\u060c \u0645\u062b\u0644 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0634\u0647\u0631\u064a\u0629. \u0642\u062f \u064a\u062a\u0637\u0644\u0628 \u0647\u0630\u0627 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062c\u064a\u062f \u0648\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u062a\u0633\u0648\u064a\u0642 \u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0644\u0643\u0646\u0647 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0641\u0631\u0635\u0629 \u0644\u0628\u0646\u0627\u0621 \u0639\u0645\u0644 \u062a\u062c\u0627\u0631\u064a \u0646\u0627\u062c\u062d \u0648\u0645\u0633\u062a\u062f\u0627\u0645.<\/p>\n

\u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u0637\u0627\u0641\u060c \u0627\u0644\u0646\u062c\u0627\u062d \u0643\u0645\u062d\u0627\u0633\u0628 \u0645\u062a\u062e\u0631\u062c \u062d\u062f\u064a\u062b\u064b\u0627 \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u062c\u0647\u062f \u0648\u0627\u0644\u062a\u0641\u0627\u0646\u064a \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0648\u0628\u0646\u0627\u0621 \u0634\u0628\u0643\u0629 \u0645\u0646 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0642\u0648\u064a\u0629. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u062a\u0628\u0627\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u062c\u062f\u064a\u062f \u062a\u062d\u0633\u064a\u0646 \u0641\u0631\u0635\u0647 \u0641\u064a \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0648\u0638\u064a\u0641\u0629 \u0648\u062a\u0637\u0648\u064a\u0631 \u0645\u0633\u064a\u0631\u062a\u0647 \u0627\u0644\u0645\u0647\u0646\u064a\u0629. \u0633\u0648\u0627\u0621 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u060c \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u0623\u0648 \u0627\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0628\u0646\u0627\u0621 \u0639\u0644\u0627\u0642\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0642\u0648\u064a\u0629\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u062c\u062f\u064a\u062f \u0627\u0644\u062a\u0645\u064a\u0632 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0639\u0645\u0644 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0646\u062c\u0627\u062d \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0633\u0639\u0649 \u0625\u0644\u064a\u0647.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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