{"id":1985,"date":"2016-06-21T22:08:56","date_gmt":"2016-06-21T22:08:56","guid":{"rendered":"http:\/\/learnenglish100.com\/grammar\/?p=1985"},"modified":"2024-10-23T12:07:06","modified_gmt":"2024-10-23T09:07:06","slug":"%d9%85%d8%b5%d8%b7%d9%84%d8%ad%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%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-%d9%85","status":"publish","type":"post","link":"https:\/\/learnenglish100.com\/grammar\/%d9%85%d8%b5%d8%b7%d9%84%d8%ad%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%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-%d9%85\/","title":{"rendered":"\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 pdf \u0645\u062a\u0631\u062c\u0645\u0629 \u0644\u0644\u0639\u0631\u0628\u064a\u0629"},"content":{"rendered":"

\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 pdf\u00a0\u0639\u0631\u0628\u064a \u0648\u0627\u0646\u062c\u0644\u064a\u0632\u064a<\/strong><\/h2>\n

\u0644\u062a\u062a\u0639\u0644\u0645 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u0645\u0639 \u0645\u0641\u0631\u062f\u0627\u062a\u0647\u0627 \u062a\u0627\u0628\u0639 \u062f\u0631\u0648\u0633\u0646\u0627 \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0636\u0645\u0646 \u0633\u0644\u0633\u0644\u0629 \u0645\u0646 \u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0641\u0631\u062f\u0627\u062a \u0648 \u0627\u0644\u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u0645\u0639 \u0645\u0627 \u064a\u0642\u0627\u0628\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629. \u0627\u0644\u064a\u0643\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u062c\u062f\u064a\u062f\u0629 \u062a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0642\u0627\u0626\u0645\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0648 \u0627\u0644\u0645\u0641\u0631\u062f\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0648 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0627\u0633\u062a\u0645\u0639 \u0627\u0644\u0649 \u0627\u0644\u0646\u0637\u0642 \u0627\u0644\u0635\u062d\u064a\u062d \u0644\u0643\u0644 \u0645\u0646\u0647\u0627 \u0628\u062c\u0627\u0646\u0628 \u0643\u0644 \u0643\u0644\u0645\u0629.<\/p>\n

[ad1]<\/p>\n

\"\u0645\u0635\u0637\u0644\u062d\u0627\u062a
\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 pdf \u0645\u062a\u0631\u062c\u0645\u0629 \u0644\u0644\u0639\u0631\u0628\u064a\u0629<\/strong><\/figcaption><\/figure>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0\u0627\u0644\u0643\u0644\u0645\u0629<\/td>\n\u00a0word<\/td>\n\u00a0\u0627\u0644\u0644\u0641\u0638<\/td>\n<\/tr>\n
\u0645\u062d\u0627\u0633\u0628\u0629<\/td>\n\u00a0accounting<\/td>\n\u00a0accounting<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u062d\u0627\u0633\u0628<\/td>\n\u00a0accountant<\/td>\n\u00a0accountant<\/a><\/td>\n<\/tr>\n
\u00a0\u062d\u0633\u0627\u0628<\/td>\n\u00a0account<\/td>\n\u00a0account<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<\/td>\n\u00a0accounting cycle<\/td>\n\u00a0accounting cycle<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u062f\u064a\u0646<\/td>\n\u00a0debit<\/td>\n\u00a0debit<\/a><\/td>\n<\/tr>\n
\u00a0\u062f\u0627\u0626\u0646<\/td>\n\u00a0credit<\/td>\n\u00a0credit<\/a><\/td>\n<\/tr>\n
\u00a0\u0639\u0645\u0644\u064a\u0629 \u0645\u0627\u0644\u064a\u0629<\/td>\n\u00a0transaction<\/td>\n\u00a0transaction<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u064a\u0629<\/td>\n\u00a0general journal<\/td>\n\u00a0general journal<\/a><\/td>\n<\/tr>\n
\u00a0\u0642\u064a\u062f \u0627\u0644\u064a\u0648\u0645\u064a\u0629<\/td>\n\u00a0journal entry<\/td>\n\u00a0journal entry<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0\u0642\u064a\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629<\/td>\n\u00a0adjusting entry<\/td>\n\u00a0adjusting entry<\/a><\/td>\n<\/tr>\n
\u00a0\u0642\u064a\u062f \u0627\u0644\u0627\u0642\u0641\u0627\u0644<\/td>\n\u00a0closing entry<\/td>\n\u00a0closing entry<\/a><\/td>\n<\/tr>\n
\u00a0\u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630<\/td>\n\u00a0ledger<\/td>\n\u00a0ledger<\/a><\/td>\n<\/tr>\n
\u00a0\u062a\u0631\u062d\u064a\u0644<\/td>\n\u00a0post<\/td>\n\u00a0post<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629<\/td>\n\u00a0trial balance<\/td>\n\u00a0trial balance<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0644\u062e\u0635 \u0627\u0644\u062f\u062e\u0644<\/td>\n\u00a0income summery<\/td>\n\u00a0income summery<\/a><\/td>\n<\/tr>\n
\u00a0\u0646\u0642\u062f\u0627<\/td>\n\u00a0in cash<\/td>\n\u00a0in cash<\/a><\/td>\n<\/tr>\n
\u00a0\u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628<\/td>\n\u00a0on credit<\/td>\n\u00a0on credit<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u064a\u062f\u0627\u0639<\/td>\n\u00a0deposit<\/td>\n\u00a0deposit<\/a><\/td>\n<\/tr>\n
\u00a0\u0633\u062d\u0628<\/td>\n\u00a0with draw<\/td>\n\u00a0with draw<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[ad2]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0\u0627\u0642\u062a\u0631\u0627\u0636<\/td>\n\u00a0borrow<\/td>\n\u00a0borrow<\/a><\/td>\n<\/tr>\n
\u00a0\u062e\u0635\u0645 \u062a\u062c\u0627\u0631\u064a<\/td>\n\u00a0trade discount<\/td>\n\u00a0trade discount<\/a><\/td>\n<\/tr>\n
\u00a0\u062e\u0635\u0645 \u0646\u0642\u062f\u064a<\/td>\n\u00a0cash discount<\/td>\n\u00a0cash discount<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u0639\u062f\u0627\u062f<\/td>\n\u00a0prepare<\/td>\n\u00a0prepare<\/a><\/td>\n<\/tr>\n
\u00a0\u0628\u0636\u0627\u0639\u0629<\/td>\n\u00a0merchandise<\/td>\n\u00a0merchandise<\/a><\/td>\n<\/tr>\n
\u00a0\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644<\/td>\n\u00a0income statement<\/td>\n\u00a0income statement<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0628\u064a\u0639\u0627\u062a<\/td>\n\u00a0sales<\/td>\n\u00a0sales<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0631\u062f\u0648\u062f\u0627\u062a \u0648\u0645\u0633\u0645\u0648\u062d\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/td>\n\u00a0sales returns and allowances<\/td>\n\u00a0sales returns and allowances<\/a><\/td>\n<\/tr>\n
\u00a0\u062e\u0635\u0645 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/td>\n\u00a0sales discount<\/td>\n\u00a0sales discount<\/a><\/td>\n<\/tr>\n
\u00a0\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<\/td>\n\u00a0net sales<\/td>\n\u00a0net sales<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646\u00a0\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 pdf \u0645\u062a\u0631\u062c\u0645\u0629 \u0644\u0644\u0639\u0631\u0628\u064a\u0629<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629<\/td>\n\u00a0cost of goods sold<\/td>\n\u00a0cost of goods sold<\/a><\/td>\n<\/tr>\n
\u00a0\u0628\u0636\u0627\u0639\u0629 \u0623\u0648\u0644 \u0627\u0644\u0645\u062f\u0629<\/td>\n\u00a0beginning inventory<\/td>\n\u00a0beginning inventory<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0634\u062a\u0631\u064a\u0627\u062a<\/td>\n\u00a0purchases<\/td>\n\u00a0purchases<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0631\u062f\u0648\u062f\u0627\u062a \u0648\u0645\u0633\u0645\u0648\u062d\u0627\u062a \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a<\/td>\n\u00a0purchases<\/td>\n\u00a0purchases<\/a><\/td>\n<\/tr>\n
\u00a0\u062e\u0635\u0645 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a<\/td>\n\u00a0purchases discount<\/td>\n\u00a0purchases discount<\/a><\/td>\n<\/tr>\n
\u00a0\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a<\/td>\n\u00a0 net purchases<\/td>\n\u00a0net purchases<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0635\u0627\u0631\u064a\u0641 \u0646\u0642\u0644 \u0644\u0644\u062f\u0627\u062e\u0644<\/td>\n\u00a0transportation in<\/td>\n\u00a0transportation in<\/a><\/td>\n<\/tr>\n
\u00a0\u0628\u0636\u0627\u0639\u0629 \u0627\u062e\u0631 \u0627\u0644\u0645\u062f\u0629<\/td>\n\u00a0ending inventory<\/td>\n\u00a0ending inventory<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u062c\u0645\u0644 \u0627\u0644\u0631\u0628\u062d<\/td>\n\u00a0Gross profit<\/td>\n\u00a0Gross profit<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629<\/td>\n\u00a0operation expenses<\/td>\n\u00a0operation expenses<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 pdf<\/strong>
\n[ad3]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0628\u064a\u0639\u064a\u0629<\/td>\n\u00a0selling expenses<\/td>\n\u00a0selling expenses<\/a><\/td>\n<\/tr>\n
\u00a0\u0639\u0645\u0648\u0644\u0629 \u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0628\u064a\u0639<\/td>\n\u00a0sales people’s salaries<\/td>\n\u00a0sales people’s salaries<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0635\u0631\u0648\u0641 \u0646\u0642\u0644 \u0644\u0644\u062e\u0627\u0631\u062c<\/td>\n\u00a0transportation out<\/td>\n\u00a0transportation out<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u062f\u0627\u0631\u064a\u0629<\/td>\n\u00a0General and administrative<\/td>\n\u00a0General and administrative<\/a><\/td>\n<\/tr>\n
\u00a0\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629<\/td>\n\u00a0net income from operation<\/td>\n\u00a0net income from operation<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u062e\u0631\u0649<\/td>\n\u00a0other revenue<\/td>\n\u00a0other revenue<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0639\u0642\u0627\u0631<\/td>\n\u00a0rent revenue<\/td>\n\u00a0rent revenue<\/a><\/td>\n<\/tr>\n
\u00a0\u0641\u0648\u0627\u0626\u062f \u062f\u0627\u0626\u0646\u0629<\/td>\n\u00a0interest revenue<\/td>\n\u00a0interest revenue<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u064a\u0631\u0627\u062f \u0623\u0648\u0631\u0627\u0642 \u0645\u0627\u0644\u064a\u0629<\/td>\n\u00a0dividends<\/td>\n\u00a0dividends<\/a><\/td>\n<\/tr>\n
\u00a0\u0623\u0631\u0628\u0627\u062d \u0628\u064a\u0639 \u0623\u0635\u0648\u0644 \u062b\u0627\u0628\u062a\u0629<\/td>\n\u00a0gain on sales of assets<\/td>\n\u00a0gain on sales of assets<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a pdf<\/strong><\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0\u0627\u0631\u0628\u0627\u062d \u0645\u0646 \u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0623\u0635\u0648\u0644 \u062b\u0627\u0628\u062a\u0629<\/td>\n\u00a0gain on disposal<\/td>\ngain on disposal<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u062e\u0631\u0649<\/td>\n\u00a0other expenses<\/td>\n\u00a0other expenses<\/a><\/td>\n<\/tr>\n
\u00a0\u0641\u0648\u0627\u0626\u062f \u0645\u062f\u064a\u0646\u0629<\/td>\n\u00a0interest expenses<\/td>\n\u00a0interest expenses<\/a><\/td>\n<\/tr>\n
\u00a0\u062e\u0633\u0627\u0626\u0631 \u0628\u064a\u0639 \u0623\u0635\u0648\u0644 \u062b\u0627\u0628\u062a\u0629<\/td>\n\u00a0loss on sale of assets<\/td>\n\u00a0loss on sale of assets<\/a><\/td>\n<\/tr>\n
\u00a0\u062f\u064a\u0648\u0646 \u0645\u0639\u062f\u0648\u0645\u0629<\/td>\n\u00a0bad debts<\/td>\n\u00a0bad debts<\/a><\/td>\n<\/tr>\n
\u00a0\u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d<\/td>\n\u00a0net income<\/td>\n\u00a0net income<\/a><\/td>\n<\/tr>\n
\u00a0\u0635\u0627\u0641\u064a \u0627\u0644\u062e\u0633\u0627\u0631\u0629<\/td>\n\u00a0net loss<\/td>\n\u00a0net loss<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/td>\n\u00a0balance sheet<\/td>\n\u00a0balance sheet<\/a><\/td>\n<\/tr>\n
\u00a0\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a<\/td>\n\u00a0statement of financial position<\/td>\n\u00a0statement of financial position<\/a><\/td>\n<\/tr>\n
\u00a0\u0623\u0635\u0648\u0644<\/td>\n\u00a0assets<\/td>\n\u00a0assets<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[ad4]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0\u0623\u0635\u0648\u0644 \u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/td>\n\u00a0current assets<\/td>\n\u00a0current assets<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u0644\u062e\u0632\u064a\u0646\u0629<\/td>\n\u00a0cash<\/td>\n\u00a0cash<\/a><\/td>\n<\/tr>\n
\u00a0\u0623\u0648\u0631\u0627\u0642 \u0645\u0627\u0644\u064a\u0629<\/td>\n\u00a0marketable securities<\/td>\n\u00a0marketable securities<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u062f\u064a\u0646\u0648\u0646<\/td>\n\u00a0accounts receivable<\/td>\n\u00a0accounts receivable<\/a><\/td>\n<\/tr>\n
\u00a0\u0623\u0648\u0631\u0627\u0642 \u0642\u0628\u0636<\/td>\n\u00a0notes receivables<\/td>\n\u00a0notes receivables<\/a><\/td>\n<\/tr>\n
\u00a0\u0623\u0635\u0648\u0644 \u062b\u0627\u0628\u062a\u0629<\/td>\n\u00a0fixed assets<\/td>\n\u00a0fixed assets<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u062c\u0645\u0639 \u0627\u0633\u062a\u0647\u0644\u0627\u0643<\/td>\n\u00a0accumulated depreciation<\/td>\n\u00a0accumulated depreciation<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0642\u062f\u0645\u0629<\/td>\n\u00a0prepaid expenses<\/td>\n\u00a0prepaid expenses<\/a><\/td>\n<\/tr>\n
\u00a0\u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0633\u062a\u062d\u0642\u0629<\/td>\n\u00a0accrued revenues<\/td>\n\u00a0accrued revenues<\/a><\/td>\n<\/tr>\n
\u00a0\u062e\u0635\u0648\u0645<\/td>\n\u00a0liabilities<\/td>\n\u00a0liabilities<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0627\u0642\u0631\u0623 \u0627\u0644\u062f\u0631\u0633 \u0627\u0644\u062a\u0627\u0644\u064a:\u00a0\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0633\u064a\u0627\u0633\u064a\u0629 \u0645\u062a\u0631\u062c\u0645\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 pdf<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0\u062e\u0635\u0648\u0645 \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0623\u062c\u0644<\/td>\n\u00a0short term liabilities<\/td>\n\u00a0short term liabilities<\/a><\/td>\n<\/tr>\n
\u00a0\u062e\u0635\u0648\u0645 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/td>\n\u00a0long term liabilities<\/td>\n\u00a0long term liabilities<\/a><\/td>\n<\/tr>\n
\u00a0\u0642\u0631\u0648\u0636 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644<\/td>\n\u00a0long term loans<\/td>\n\u00a0long term loans<\/a><\/td>\n<\/tr>\n
\u00a0\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/td>\n\u00a0owners equity<\/td>\n\u00a0owners equity<\/a><\/td>\n<\/tr>\n
\u00a0\u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<\/td>\n\u00a0capital<\/td>\n\u00a0capital<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0633\u062d\u0648\u0628\u0627\u062a \u0634\u062e\u0635\u064a\u0629<\/td>\n\u00a0owner’s drawings<\/td>\n\u00a0owner’s drawings<\/a><\/td>\n<\/tr>\n
\u00a0\u062e\u0635\u0648\u0645 \u0623\u062e\u0631\u0649<\/td>\n\u00a0other liabilities<\/td>\n\u00a0other liabilities<\/a><\/td>\n<\/tr>\n
\u00a0 \u0627\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0642\u062f\u0645\u0629<\/td>\n\u00a0unearned revenue<\/td>\n\u00a0unearned revenue<\/a><\/td>\n<\/tr>\n
\u00a0\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0633\u062a\u062d\u0642\u0629<\/td>\n\u00a0accrued expenses<\/td>\n\u00a0accrued expenses<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a\u0629 pdf \u0645\u062a\u0631\u062c\u0645\u0629 \u0644\u0644\u0639\u0631\u0628\u064a\u0629<\/strong><\/h3>\n

[ad5]<\/p>\n

\u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u062f\u0631\u0633 \u0628\u0635\u064a\u063a\u0629 pdf\u00a0\"pdf\"<\/p>\n

\u0627\u0642\u0631\u0623 \u0627\u064a\u0636\u0627\u064b :<\/p>\n