{"id":10165,"date":"2021-03-01T15:23:21","date_gmt":"2021-03-01T13:23:21","guid":{"rendered":"https:\/\/programsshop.com\/?page_id=10165"},"modified":"2021-03-01T15:28:40","modified_gmt":"2021-03-01T13:28:40","slug":"fiscal-year","status":"publish","type":"page","link":"https:\/\/programsshop.com\/ur\/knowledgebase\/fiscal-year\/","title":{"rendered":"\u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u0627\u0648\u0631 \u0627\u06a9\u0627\u0624\u0646\u0679\u0646\u06af \u0627\u062f\u0648\u0627\u0631"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"10165\" class=\"elementor elementor-10165\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-972bc1b elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"972bc1b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation_mobile&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b45fb27\" data-id=\"b45fb27\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a016f50 elementor-widget elementor-widget-heading\" data-id=\"a016f50\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u0627\u0648\u0631 \u0627\u06a9\u0627\u0624\u0646\u0679\u0646\u06af \u0627\u062f\u0648\u0627\u0631\n<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-27e4e3a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"27e4e3a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ebbf6d\" data-id=\"1ebbf6d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c3e026 elementor-widget elementor-widget-spacer\" data-id=\"0c3e026\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21bed66 elementor-widget elementor-widget-toggle\" data-id=\"21bed66\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-3531\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3531\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0645\u0627\u0644\u06cc \u0633\u0627\u0644 :<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3531\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3531\"><p dir=\"rtl\" align=\"right\"><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u06cc\u06c1 \u0627\u06cc\u06a9 \u0645\u062f\u062a \u06c1\u06d2 \u062c\u0633\u06d2 \u0633\u0627\u0644\u0627\u0646\u06c1 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0628\u06cc\u0627\u0646\u0627\u062a \u062a\u06cc\u0627\u0631 \u06a9\u0631\u0646\u06d2 \u06a9\u06d2 \u0645\u0642\u0635\u062f \u06a9\u06d2 \u0644\u06cc\u06d2 \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u06a9\u06cc\u0627 \u062c\u0627\u062a\u0627 \u06c1\u06d2\u060c \u0627\u0648\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u06a9\u062b\u0631 \u0627\u0633 \u06a9\u0627 \u062a\u0642\u0627\u0636\u0627 \u06a9\u0631\u062a\u0627 \u06c1\u06d2\u06d4<\/span><\/span>12\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0627\u06cc\u06a9 \u0645\u06c1\u06cc\u0646\u06c1 \u0644\u06cc\u06a9\u0646 \u0627\u0633 \u06a9\u06cc \u0636\u0631\u0648\u0631\u062a \u0646\u06c1\u06cc\u06ba \u06c1\u06d2 \u06a9\u06c1 \u06a9\u0628 \u0634\u0631\u0648\u0639 \u06c1\u0648 \u0627\u0648\u0631 \u06a9\u0628 \u062e\u062a\u0645 \u06c1\u0648\u06d4\u00a0<\/span><\/span>(\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0627\u0633 \u0645\u06cc\u06ba \u0634\u0631\u0648\u0639 \u06c1\u0648\u0633\u06a9\u062a\u0627 \u06c1\u06d2\u06d4<\/span><\/span>1\/1\/\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u06cc\u0627<\/span><\/span>1\/3\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u06cc\u0627<\/span><\/span>1\/7\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0648\u063a\u06cc\u0631\u06c1<\/span><\/span>\u2026)\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u06cc\u06c1 \u06a9\u0645\u067e\u0646\u06cc \u067e\u0631 \u0645\u0646\u062d\u0635\u0631 \u06c1\u06d2\u060c \u062c\u0628 \u062a\u06a9 \u06a9\u06c1 \u06a9\u0648\u0626\u06cc \u0631\u06cc\u06af\u0648\u0644\u06cc\u0679\u0631\u06cc \u0627\u062f\u0627\u0631\u06c1 \u0646\u06c1 \u06c1\u0648 \u062c\u0648 \u06a9\u0645\u067e\u0646\u06cc \u06a9\u0648 \u0627\u06cc\u06a9 \u0645\u062e\u0635\u0648\u0635 \u062a\u0627\u0631\u06cc\u062e \u0622\u063a\u0627\u0632 \u06a9\u06d2 \u0633\u0627\u062a\u06be \u067e\u0627\u0628\u0646\u062f \u06a9\u0631\u06d2\u06d4\u00a0<\/span><\/span>.<\/p><p dir=\"rtl\" align=\"right\"><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u067e\u0631\u0648\u06af\u0631\u0627\u0645 \u067e\u0631 \u067e\u06c1\u0644\u06cc \u0628\u0627\u0631 \u06a9\u0627\u0645 \u06a9\u0631\u0646\u06d2 \u06a9\u06cc \u0635\u0648\u0631\u062a \u0645\u06cc\u06ba \u06cc\u0627 \u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u06a9\u06d2 \u0628\u0646\u062f \u06c1\u0648\u0646\u06d2 \u06a9\u06cc \u0635\u0648\u0631\u062a \u0645\u06cc\u06ba \u062c\u0633 \u067e\u0631 \u0622\u067e \u06a9\u0627\u0645 \u06a9\u0631 \u0631\u06c1\u06d2 \u062a\u06be\u06d2\u060c \u0622\u067e \u06a9\u0648 \u0627\u0633 \u06a9\u06cc \u0648\u0636\u0627\u062d\u062a \u06a9\u0631\u0646\u06cc \u06c1\u0648\u06af\u06cc\u06d4\u00a0<strong>\u0645\u0646\u062f\u0631\u062c\u06c1 \u0630\u06cc\u0644 \u0645\u0627\u0644\u06cc \u0633\u0627\u0644\u00a0<\/strong><\/span><\/span><strong>:<\/strong><br \/>1-\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0633\u0633\u0679\u0645 \u0645\u06cc\u0646\u0648 \u0633\u06d2\u060c \u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u0645\u0646\u062a\u062e\u0628 \u06a9\u0631\u06cc\u06ba\u06d4<br \/>\u06cc\u06c1 \u0627\u0633\u06a9\u0631\u06cc\u0646 \u0638\u0627\u06c1\u0631 \u06c1\u0648\u06af\u06cc\u060c \u0634\u0627\u0645\u0644 \u06a9\u0631\u06cc\u06ba \u067e\u0631 \u06a9\u0644\u06a9 \u06a9\u0631\u06cc\u06ba\u06d4\u00a0<\/span><\/span>.<\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image114.png\"><img decoding=\"async\" class=\"aligncenter wp-image-1834\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image114.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"600\" \/><\/a><\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-771\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"920\" height=\"10\" \/><\/a><\/p><p dir=\"rtl\" align=\"right\">2-\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u067e\u06be\u0631 \u06cc\u06c1 \u0627\u0633\u06a9\u0631\u06cc\u0646 \u0622\u067e \u06a9\u06d2 \u0644\u06cc\u06d2 \u0638\u0627\u06c1\u0631 \u06c1\u0648\u06af\u06cc\u060c \u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u06a9\u0627 \u0688\u06cc\u0679\u0627 \u0679\u0627\u0626\u067e \u06a9\u0631\u06cc\u06ba\u06d4<br \/>\u062c\u06cc\u0633\u0627 \u06a9\u06c1 \u062f\u06a9\u06be\u0627\u06cc\u0627 \u06af\u06cc\u0627 \u06c1\u06d2\u060c \u067e\u06be\u0631 \u0645\u062d\u0641\u0648\u0638 \u06a9\u0631\u06cc\u06ba \u067e\u0631 \u06a9\u0644\u06a9 \u06a9\u0631\u06cc\u06ba\u06d4\u00a0<\/span><\/span>.<\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image28.png\"><img decoding=\"async\" class=\"aligncenter wp-image-1835\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image28.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"600\" \/><\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-3532\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3532\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u062e\u062a\u0645 \u06c1\u0648\u0646\u06d2 \u06a9\u06cc \u0635\u0648\u0631\u062a \u0645\u06cc\u06ba \u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u06a9\u0627 \u0628\u0646\u062f \u06c1\u0648\u0646\u0627 \u0636\u0631\u0648\u0631\u06cc \u06c1\u06d2:<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3532\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3532\"><p dir=\"rtl\" align=\"right\"><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u0628\u0646\u062f \u06a9\u0631\u0646\u06d2 \u0633\u06d2 \u0622\u067e \u06a9\u0648 \u0688\u06cc\u0679\u0627 \u067e\u0631 \u0645\u06a9\u0645\u0644 \u06a9\u0646\u0679\u0631\u0648\u0644 \u062d\u0627\u0635\u0644 \u06c1\u0648 \u062c\u0627\u062a\u0627 \u06c1\u06d2\u06d4<br \/>\u062c\u06c1\u0627\u06ba \u062a\u0645\u0627\u0645 \u062d\u0631\u06a9\u0627\u062a \u06a9\u0648 \u0634\u0627\u0645\u0644 \u06a9\u0631\u0646\u0627\u060c \u062a\u0631\u0645\u06cc\u0645 \u06a9\u0631\u0646\u0627 \u06cc\u0627 \u062d\u0630\u0641 \u06a9\u0631\u0646\u0627 \u0645\u0645\u06a9\u0646 \u0646\u06c1\u06cc\u06ba \u06c1\u06d2\u06d4<br \/>\u0628\u0646\u062f \u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u06a9\u06d2 \u062f\u0648\u0631\u0627\u0646 \u06a9\u0626\u06d2 \u06af\u0626\u06d2\u060c<\/span><\/span><br \/><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u0627\u0633 \u0637\u0631\u062d \u0628\u0646\u062f \u06c1\u06d2\u06d4\u00a0<\/span><\/span>:<br \/><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0633\u0628 \u0633\u06d2 \u067e\u06c1\u0644\u06d2\u060c \u0641\u0631\u0648\u062e\u062a \u06a9\u06d2 \u06a9\u06be\u0644\u06d2 \u067e\u0648\u0627\u0626\u0646\u0679\u0633 \u06a9\u0648 \u0645\u0646\u062f\u0631\u062c\u06c1 \u0630\u06cc\u0644 \u0637\u0648\u0631 \u067e\u0631 \u0628\u0646\u062f \u06a9\u0631\u0646\u0627 \u0636\u0631\u0648\u0631\u06cc \u06c1\u06d2\u06d4\u00a0<\/span><\/span>:<\/p><p dir=\"rtl\" align=\"right\">1-\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u067e\u0648\u0627\u0626\u0646\u0679\u0633 \u0622\u0641 \u0633\u06cc\u0644 \u06a9\u06cc \u0641\u06c1\u0631\u0633\u062a \u0633\u06d2\u060c \u067e\u0648\u0627\u0626\u0646\u0679 \u0622\u0641 \u0633\u06cc\u0644 \u06a9\u0648 \u0628\u0646\u062f \u06a9\u0631\u0646\u06d2 \u06a9\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0631\u06cc\u06ba\u060c \u067e\u06be\u0631 \u06cc\u06c1 \u0627\u0633\u06a9\u0631\u06cc\u0646 \u0638\u0627\u06c1\u0631 \u06c1\u0648\u06af\u06cc\u060c \u0634\u0627\u0645\u0644 \u06a9\u0631\u06cc\u06ba \u067e\u0631 \u06a9\u0644\u06a9 \u06a9\u0631\u06cc\u06ba\u06d4\u00a0<\/span><\/span>.<\/p><p dir=\"rtl\" align=\"right\">2-\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u067e\u06be\u0631 \u06cc\u06c1 \u0633\u06a9\u0631\u06cc\u0646 \u0638\u0627\u06c1\u0631 \u06c1\u0648\u062a\u06cc \u06c1\u06d2\u060c \u0646\u0634\u0627\u0646 \u06a9\u0648 \u062f\u0628\u0627\u0626\u06cc\u06ba\u00a0<\/span><\/span>(+) (1)<\/p><p dir=\"rtl\" align=\"right\"><strong><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image43.png\"><img decoding=\"async\" class=\"aligncenter wp-image-1837\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image43.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"600\" \/><\/a><\/strong><\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-771\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"920\" height=\"10\" \/><\/a><\/p><p dir=\"rtl\" align=\"right\">3-\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u067e\u06be\u0631 \u06cc\u06c1 \u0633\u06a9\u0631\u06cc\u0646 \u0638\u0627\u06c1\u0631 \u06c1\u0648\u062a\u06cc \u06c1\u06d2\u06d4<br \/>\u0641\u0631\u0648\u062e\u062a \u06a9\u0627 \u0648\u06c1 \u0645\u0642\u0627\u0645 \u0645\u0646\u062a\u062e\u0628 \u06a9\u0631\u06cc\u06ba \u062c\u0633\u06d2 \u0622\u067e \u0628\u0646\u062f \u06a9\u0631\u0646\u0627 \u0686\u0627\u06c1\u062a\u06d2 \u06c1\u06cc\u06ba\u06d4\u00a0<\/span><\/span>(1)<br \/><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u067e\u06be\u0631 OK \u062f\u0628\u0627\u0626\u06cc\u06ba\u060c \u067e\u06be\u0631 Save \u067e\u0631 \u06a9\u0644\u06a9 \u06a9\u0631\u06cc\u06ba\u06d4\u00a0<\/span><\/span>.<\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image53.png\"><img decoding=\"async\" class=\"aligncenter wp-image-1838\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image53.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"600\" \/><\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-3533\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-3533\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u062f\u0648\u0633\u0631\u0627: \u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u06a9\u0648 \u0627\u0633 \u0637\u0631\u062d \u0628\u0646\u062f \u06a9\u0631\u06cc\u06ba:<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3533\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-3533\"><p dir=\"rtl\" align=\"right\"><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0633\u0633\u0679\u0645 \u0645\u06cc\u0646\u0648 \u0633\u06d2\u060c \u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u0645\u0646\u062a\u062e\u0628 \u06a9\u0631\u06cc\u06ba\u06d4<br \/>\u06cc\u06c1 \u0627\u0633\u06a9\u0631\u06cc\u0646 \u0638\u0627\u06c1\u0631 \u06c1\u0648\u06af\u06cc\u060c \u0628\u0646\u062f \u062f\u0628\u0627\u0626\u06cc\u06ba\u00a0<\/span><\/span>.<\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image63.png\"><img decoding=\"async\" class=\"aligncenter wp-image-1839\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image63.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"600\" \/><\/a><\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-771\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"920\" height=\"10\" \/><\/a><\/p><p dir=\"rtl\" align=\"right\"><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u0628\u0646\u062f \u06c1\u0648\u0646\u06d2 \u06a9\u06d2 \u0628\u0639\u062f\u060c \u06c1\u0645 \u0633\u06cc\u0644\u0632 \u0627\u0648\u0631 \u067e\u0631\u0686\u06cc\u0632 \u0627\u0646\u0648\u0627\u0626\u0633\u060c \u0631\u0633\u06cc\u062f \u0648\u0627\u0624\u0686\u0631 \u0627\u0648\u0631 \u0627\u06cc\u06a9\u0633\u0686\u06cc\u0646\u062c \u0648\u0627\u0624\u0686\u0631 \u06a9\u0648 \u06a9\u06be\u0648\u0644\u062a\u06d2 \u0648\u0642\u062a \u062f\u06cc\u06a9\u06be\u062a\u06d2 \u06c1\u06cc\u06ba \u06a9\u06c1 \u0627\u0633 \u0645\u06cc\u06ba \u06a9\u0648\u0626\u06cc \u0627\u0636\u0627\u0641\u06c1\u060c \u062d\u0630\u0641 \u06cc\u0627 \u062a\u0631\u0645\u06cc\u0645 \u0646\u06c1\u06cc\u06ba \u06c1\u06d2\u060c \u0627\u0648\u0631 \u06c1\u0645 \u0646\u0648\u0679 \u06a9\u0631\u062a\u06d2 \u06c1\u06cc\u06ba \u06a9\u06c1 \u0627\u06cc\u06a9 \u067e\u06cc\u063a\u0627\u0645 \u06c1\u06d2 \u06a9\u06c1 \u0645\u0627\u0644\u06cc \u0633\u0627\u0644 \u0628\u0646\u062f \u06c1\u0648 \u06af\u06cc\u0627 \u06c1\u06d2\u06d4\u00a0<\/span><\/span>(1)\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u062c\u06cc\u0633\u0627 \u06a9\u06c1 \u0645\u0646\u062f\u0631\u062c\u06c1 \u0630\u06cc\u0644 \u062a\u0635\u0648\u06cc\u0631 \u0633\u06d2 \u0638\u0627\u06c1\u0631 \u06c1\u0648\u062a\u0627 \u06c1\u06d2\u06d4\u00a0<\/span><\/span>.<\/p><p dir=\"rtl\" align=\"right\"><img decoding=\"async\" class=\"aligncenter wp-image-1840 size-medium\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image73.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"600\" \/><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h4 id=\"elementor-tab-title-3534\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-3534\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">\u0627\u06a9\u0627\u0624\u0646\u0679\u0646\u06af \u0627\u062f\u0648\u0627\u0631:<\/a>\n\t\t\t\t\t<\/h4>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3534\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-3534\"><p dir=\"rtl\" align=\"right\"><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u06cc\u06c1 \u0648\u06c1 \u0627\u062f\u0648\u0627\u0631 \u06c1\u06cc\u06ba \u062c\u0648 \u0628\u0646\u062f \u06a9\u0631\u0646\u06d2 \u06a9\u06d2 \u0644\u06cc\u06d2 \u0627\u06cc\u06a9 \u0645\u062e\u0635\u0648\u0635 \u0645\u062f\u062a \u06a9\u06cc \u0648\u0636\u0627\u062d\u062a \u06a9\u0631\u062a\u06d2 \u06c1\u0648\u0626\u06d2 \u062f\u0641\u0639\u0627\u062a \u06a9\u0648 \u0628\u0691\u06be\u0627\u0646\u06d2 \u0627\u0648\u0631 \u0688\u06cc\u0679\u0627 \u06a9\u0648 \u06a9\u0646\u0679\u0631\u0648\u0644 \u06a9\u0631\u0646\u06d2 \u06a9\u06d2 \u0645\u0642\u0635\u062f \u06a9\u06d2 \u0644\u06cc\u06d2 \u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u06a9\u06cc\u06d2 \u062c\u0627\u062a\u06d2 \u06c1\u06cc\u06ba \u062a\u0627\u06a9\u06c1 \u0627\u0633 \u06a9\u06d2 \u062f\u0648\u0631\u0627\u0646 \u0627\u0633\u06d2 \u0634\u0627\u0645\u0644 \u06a9\u0631\u0646\u0627\u060c \u062a\u0628\u062f\u06cc\u0644 \u06a9\u0631\u0646\u0627 \u06cc\u0627 \u062d\u0630\u0641 \u06a9\u0631\u0646\u0627 \u0645\u0645\u06a9\u0646 \u0646\u06c1 \u06c1\u0648\u060c \u0627\u0648\u0631 \u06cc\u06c1 \u0627\u06cc\u06a9 \u0627\u0641\u0642\u06cc \u067e\u0631\u0648\u06af\u0631\u0627\u0645 \u06a9\u06d2 \u0630\u0631\u06cc\u0639\u06d2 \u06a9\u06cc\u0627 \u062c\u0627\u062a\u0627 \u06c1\u06d2\u06d4\u00a0<\/span><\/span>:<\/p><p dir=\"rtl\" align=\"right\">1-\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0633\u0633\u0679\u0645 \u0645\u06cc\u0646\u0648 \u0633\u06d2\u060c \u0627\u06a9\u0627\u0624\u0646\u0679\u0646\u06af \u067e\u06cc\u0631\u06cc\u0688\u0632 \u06a9\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0631\u06cc\u06ba\u060c \u0627\u0648\u0631 \u06cc\u06c1 \u0627\u0633\u06a9\u0631\u06cc\u0646 \u0638\u0627\u06c1\u0631 \u06c1\u0648\u06af\u06cc\u060c \u0634\u0627\u0645\u0644 \u06a9\u0631\u06cc\u06ba \u067e\u0631 \u06a9\u0644\u06a9 \u06a9\u0631\u06cc\u06ba\u06d4\u00a0<\/span><\/span>.<\/p><p dir=\"rtl\" align=\"right\"><strong><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image83.png\"><img decoding=\"async\" class=\"aligncenter wp-image-1841\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image83.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"600\" \/><\/a><\/strong><\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-771\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"920\" height=\"10\" \/><\/a><\/p><p dir=\"rtl\" align=\"right\">2-\u00a0<span lang=\"ar-SA\"><span lang=\"ar-EG\">\u067e\u06be\u0631 \u06cc\u06c1 \u0627\u0633\u06a9\u0631\u06cc\u0646 \u0638\u0627\u06c1\u0631 \u06c1\u0648\u062a\u06cc \u06c1\u06d2\u060c \u0645\u0637\u0644\u0648\u0628\u06c1 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0679\u0627\u0626\u067e \u06a9\u0631\u06cc\u06ba\u06d4<br \/>\u062c\u06cc\u0633\u0627 \u06a9\u06c1 \u062f\u06a9\u06be\u0627\u06cc\u0627 \u06af\u06cc\u0627 \u06c1\u06d2\u060c \u067e\u06be\u0631 \u0645\u062d\u0641\u0648\u0638 \u06a9\u0631\u06cc\u06ba \u067e\u0631 \u06a9\u0644\u06a9 \u06a9\u0631\u06cc\u06ba\u06d4<\/span><\/span><\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image93.png\"><img decoding=\"async\" class=\"aligncenter wp-image-1842\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image93.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"600\" \/><\/a><\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-771\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2014\/09\/separate.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"920\" height=\"10\" \/><\/a><\/p><p dir=\"rtl\" align=\"right\"><span lang=\"ar-SA\"><span lang=\"ar-EG\">\u0627\u06a9\u0627\u0624\u0646\u0679\u0646\u06af \u0645\u062f\u062a \u06a9\u0648 \u0628\u0646\u062f \u06a9\u0631\u0646\u06d2 \u06a9\u06cc \u0635\u0648\u0631\u062a \u0645\u06cc\u06ba\u060c \u06c1\u0645 \u0646\u0648\u0679 \u06a9\u0631\u062a\u06d2 \u06c1\u06cc\u06ba \u06a9\u06c1 \u062c\u0628 \u06a9\u0631 \u0631\u06c1\u06d2 \u06c1\u06cc\u06ba\u06d4<br \/>\u06a9\u0633\u06cc \u0628\u06be\u06cc \u062a\u062d\u0631\u06cc\u06a9 \u06a9\u06d2 \u0633\u0627\u062a\u06be \u062c\u0633 \u06a9\u06cc \u062a\u0627\u0631\u06cc\u062e \u0628\u0646\u062f \u0645\u062f\u062a \u06a9\u06d2 \u062f\u0648\u0631\u0627\u0646 \u06c1\u0648\u062a\u06cc \u06c1\u06d2\u060c \u06c1\u0645 \u0627\u0633 \u067e\u06cc\u063a\u0627\u0645 \u06a9\u06cc \u0638\u0627\u06c1\u0631\u06cc \u0634\u06a9\u0644 \u06a9\u0648 \u062f\u06cc\u06a9\u06be\u062a\u06d2 \u06c1\u06cc\u06ba\u06d4\u00a0<\/span><\/span>.<\/p><p dir=\"rtl\" align=\"right\"><a href=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image103.png\"><img decoding=\"async\" class=\"aligncenter wp-image-1843\" title=\" | \u0622\u0641\u0627\u0642\u06cc \u0628\u0631\u0627\u0626\u06d2 \u0627\u0646\u0641\u0627\u0631\u0645\u06cc\u0634\u0646 \u0679\u06cc\u06a9\u0646\u0627\u0644\u0648\u062c\u06cc\" src=\"https:\/\/programsshop.com\/wp-content\/uploads\/2016\/02\/image103.png\" alt=\"\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629\" width=\"600\" \/><\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa78c90 elementor-widget elementor-widget-spacer\" data-id=\"aa78c90\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 : \u0647\u064a \u0641\u062a\u0631\u0629 \u062a\u0633\u062a\u062e\u062f\u0645 \u0628\u063a\u0631\u0636 \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0627\u062d\u064a\u0627\u0646 \u0627\u0646 \u062a\u0643\u0648\u064612\u00a0\u0634\u0647\u0631 \u0644\u0643\u0646 \u0644\u0627\u064a\u0644\u0632\u0645 \u0645\u062a\u0649 \u062a\u0628\u062f\u0623 \u0627\u0648 \u0645\u062a\u0649 \u062a\u0646\u062a\u0647\u064a\u00a0(\u00a0\u0642\u062f \u062a\u0643\u0648\u0646 \u0628\u062f\u0627\u064a\u062a\u0647\u0627 \u0641\u064a1\/1\/\u00a0\u0627\u06481\/3\u00a0\u0627\u06481\/7\u00a0\u0627\u0644\u062e\u2026)\u00a0\u0648\u0630\u0644\u0643 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0627 \u0627\u0630\u0627&#8230;<\/p>","protected":false},"author":1,"featured_media":0,"parent":9970,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-10165","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/programsshop.com\/ur\/wp-json\/wp\/v2\/pages\/10165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/programsshop.com\/ur\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/programsshop.com\/ur\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/programsshop.com\/ur\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/programsshop.com\/ur\/wp-json\/wp\/v2\/comments?post=10165"}],"version-history":[{"count":0,"href":"https:\/\/programsshop.com\/ur\/wp-json\/wp\/v2\/pages\/10165\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/programsshop.com\/ur\/wp-json\/wp\/v2\/pages\/9970"}],"wp:attachment":[{"href":"https:\/\/programsshop.com\/ur\/wp-json\/wp\/v2\/media?parent=10165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}