{"id":2709,"date":"2023-03-22T13:14:49","date_gmt":"2023-03-22T13:14:49","guid":{"rendered":"https:\/\/dev.hajarco.com\/?p=2709"},"modified":"2023-03-22T13:25:25","modified_gmt":"2023-03-22T13:25:25","slug":"%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%85%d8%a7-%d9%87%d9%8a-%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d9%83%d9%84-%d9%85","status":"publish","type":"post","link":"https:\/\/www.hajarco.com\/ar\/%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%85%d8%a7-%d9%87%d9%8a-%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d9%83%d9%84-%d9%85\/","title":{"rendered":"\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629: \u0645\u0627 \u0647\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c\u0647"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2709\" class=\"elementor elementor-2709 elementor-2694\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-764e2c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"764e2c9\" data-element_type=\"section\" data-e-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-b4ca5c5\" data-id=\"b4ca5c5\" data-element_type=\"column\" data-e-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-f9b5fa9 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"f9b5fa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629: \u0645\u0627 \u0647\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c\u0647<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98fe086 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"98fe086\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/www.hajarco.com\/wp-content\/uploads\/2023\/03\/accounting-cycle-800x500-1.jpg\" class=\"attachment-large size-large wp-image-2705\" alt=\"\" srcset=\"https:\/\/www.hajarco.com\/wp-content\/uploads\/2023\/03\/accounting-cycle-800x500-1.jpg 800w, https:\/\/www.hajarco.com\/wp-content\/uploads\/2023\/03\/accounting-cycle-800x500-1-300x188.jpg 300w, https:\/\/www.hajarco.com\/wp-content\/uploads\/2023\/03\/accounting-cycle-800x500-1-768x480.jpg 768w\" sizes=\"(max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 984px) 61vw, (max-width: 1362px) 45vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc390a7 elementor-widget elementor-widget-text-editor\" data-id=\"bc390a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u062d\u0635\u0644 \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a \u0639\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 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\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629.<\/p><div class=\"code-block code-block-11\"><div><div id=\"double_banner_container\"><div id=\"double_banner_left\"><div id=\"businessyield_com_in_article_1_1\" class=\"mob-style-1 desktop-style\">\u00a0<\/div><\/div><div id=\"double_banner_right\"><div id=\"businessyield_com_in_article_1_2\" class=\"desktop-style\"><span style=\"font-size: 28px; font-weight: 900;\">\u0645\u0627 \u0647\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0643\u064a\u0641 \u062a\u0639\u0645\u0644\u061f<\/span><\/div><\/div><\/div><\/div><\/div><p>\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0647\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a 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\u0648\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0625\u062f\u062e\u0627\u0644\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629.<\/p><div class=\"code-block code-block-12\"><div><div id=\"double_banner_container_2\"><div id=\"double_banner_left_2\"><div id=\"businessyield_com_in_article_2_1\" class=\"mob-style-1 desktop-style\">\u00a0<\/div><\/div><div id=\"double_banner_right_2\"><div id=\"businessyield_com_in_article_2_2\" class=\"desktop-style\"><span style=\"font-size: 28px; font-weight: 900;\">\u0635\u0639\u0648\u0628\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629<\/span><\/div><\/div><\/div><\/div><\/div><p>\u0627\u0644\u0647\u062f\u0641 \u0645\u0646 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0647\u0648 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u062a\u062f\u062e\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u062a\u063a\u0627\u062f\u0631\u0647\u0627 \u064a\u062a\u0645 \u0627\u062d\u062a\u0633\u0627\u0628\u0647\u0627 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d. \u0647\u0630\u0627 \u0647\u0648 \u0633\u0628\u0628 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u0648\u0627\u0632\u0646.<\/p><p class=\"gt-block\">\u0648\u0645\u0639 \u0630\u0644\u0643 \u060c \u0641\u0625\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0641\u064a \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u062f\u062e\u0627\u0644\u0627\u062a \u0634\u0627\u0626\u0639\u0629. \u0647\u0630\u0627 \u063a\u0627\u0644\u0628\u0627 \u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0639\u062f\u0645 \u062f\u0642\u0629\u00a0<a href=\"https:\/\/businessyield.com\/ar\/accounting\/trial-balance\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629<\/a>\u00a0\u0627\u0644\u062a\u064a \u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u0644\u062a\u0639\u0643\u0633 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646. \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u064b\u0627 \u0644\u0627\u062e\u062a\u0644\u0627\u0644 \u0627\u0644\u062d\u0633\u0627\u0628:<\/p><ul><li>\u0646\u0633\u064a\u0627\u0646 \u0625\u062a\u0645\u0627\u0645 \u0627\u0644\u0635\u0641\u0642\u0629<\/li><li>\u0627\u0631\u062a\u0643\u0627\u0628 \u062e\u0637\u0623 \u0639\u0646\u062f \u0625\u0631\u0633\u0627\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u062e\u0627\u0637\u0626<\/li><li>\u0627\u062e\u062a\u064a\u0627\u0631 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\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u062a\u0633\u0627\u0642\u0647\u0627. \u062a\u0645 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0628\u0641\u0636\u0644 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0648\u0639\u0645\u0644\u064a\u0629 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062a\u0633\u0642\u0629. \u062a\u0639\u0645\u0644 \u0645\u0639\u0638\u0645 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u064a\u0648\u0645 \u0639\u0644\u0649 \u0623\u062a\u0645\u062a\u0629 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062c\u0647\u062f \u0627\u0644\u0628\u0634\u0631\u064a \u0648\u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u062a\u064a \u062a\u0623\u062a\u064a \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u064a\u062f\u0648\u064a\u0629.<\/p><div class=\"code-block code-block-13\"><div class=\"in-article-wrapper\"><div id=\"businessyield_com_in_article_interscroller_1\">\u00a0<\/div><\/div><\/div><p>\u0648\u0644\u0643\u0646 \u062d\u062a\u0649 \u0645\u0639 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u064a\u062f\u0648\u064a\u0629 \u0647\u064a \u0627\u0644\u0623\u0633\u0627\u0633 \u0644\u0644\u0623\u062a\u0645\u062a\u0629. \u0644\u0630\u0627 \u060c \u062f\u0639\u0646\u0627 \u0646\u0646\u062a\u0642\u0644 \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0648\u0627\u062d\u062f\u0629 \u062a\u0644\u0648 \u0627\u0644\u0623\u062e\u0631\u0649<\/p><h3 id=\"h-1-identify-compile-transactions\"><span id=\"1-identify-compile-transactions\"># 1. \u062a\u062d\u062f\u064a\u062f \u0648\u062a\u0631\u062c\u0645\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a<\/span><\/h3><p>\u0642\u0645 \u0628\u062a\u062c\u0645\u064a\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u062f\u064a\u0643 \u0639\u0646 \u0643\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u062d\u062f\u062b\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0632\u0645\u0646\u064a\u0629. \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0645\u062b\u0627\u0644\u064a\u0629 \u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u0642\u0648\u0645 \u0623\u0646\u062a \u0623\u0648 \u0645\u062d\u0627\u0633\u0628\u0643 \u0628\u0630\u0644\u0643 \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0627\u0644\u0634\u0647\u0631 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0631 \u062d\u062a\u0649 \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0634\u0647\u0631 \u0644\u0644\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u0625\u064a\u0635\u0627\u0644\u0627\u062a.<\/p><p>\u0648\u0645\u0639 \u0630\u0644\u0643 \u060c \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u062a\u062a\u0630\u0643\u0631 \u0623\u0646 \u062a\u0648\u0642\u064a\u062a \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u064a\u062a\u062d\u062f\u062f \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627. \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u060c \u0641\u0633\u062a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u062a\u062a\u0628\u0639 \u0643\u0644 \u0645\u0631\u0629 \u064a\u062a\u0645 \u0641\u064a\u0647\u0627 \u062a\u062f\u0627\u0648\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0637\u0648\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629. \u064a\u062a\u0645 \u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0628\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u0642\u0637 \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u062a\u0643\u0628\u062f\u0647\u0627 \u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642.<\/p><div class=\"code-block code-block-14\"><div class=\"in-article-wrapper\"><div id=\"businessyield_com_in_article_interscroller_2\"><span style=\"font-size: 23px; font-weight: 900;\"># 2. \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a<\/span><\/div><\/div><\/div><p>\u064a\u062a\u0637\u0644\u0628 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u062a\u062f\u0648\u064a\u0646\u0647\u0627 \u0641\u064a \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629. \u064a\u0623\u062a\u064a \u0645\u0635\u0637\u0644\u062d &#8220;\u0645\u0633\u0643 \u0627\u0644\u062f\u0641\u0627\u062a\u0631&#8221; \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0623\u0648 &#8220;\u0627\u0644\u0643\u062a\u0628&#8221;. \u064a\u062c\u0628 \u062a\u0648\u062b\u064a\u0642 \u0643\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u0643\u0627\u0626\u062a\u0645\u0627\u0646 \u0648\u062e\u0635\u0645 \u0641\u064a \u062f\u0641\u0627\u062a\u0631 \u064a\u0648\u0645\u064a\u0629 \u0645\u0646\u0641\u0635\u0644\u0629 \u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0632\u062f\u0648\u062c.<\/p><p>\u0633\u064a\u062d\u062f\u062b \u0627\u0644\u0628\u0627\u0642\u064a \u0627\u0644\u0622\u0646 \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627 \u0628\u0634\u0643\u0644 \u0623\u0648 \u0628\u0622\u062e\u0631 \u0637\u0627\u0644\u0645\u0627 \u0642\u0645\u062a \u0628\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u0643.<\/p><h3 id=\"h-3-publish-to-the-general-ledger\"><span id=\"3-publish-to-the-general-ledger\"># 3. \u0627\u0646\u0634\u0631 \u0641\u064a \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0639\u0627\u0645<\/span><\/h3><p>\u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0639\u0627\u0645 \u0647\u0648 \u0628\u0642\u0627\u064a\u0627 \u0623\u062e\u0631\u0649 \u0645\u0646 \u0627\u0644\u0645\u0627\u0636\u064a. \u062a\u0645 \u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0638 \u0628\u0642\u0627\u0626\u0645\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0639\u0627\u0645. \u0633\u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0639\u0646\u0635\u0631 \u0627\u0644\u0630\u064a \u064a\u062c\u0628 \u062d\u0641\u0638\u0647 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0646\u062f\u0644\u0627\u0639 \u062d\u0631\u064a\u0642 \u0641\u064a \u0645\u0643\u062a\u0628\u0643 \u0627\u0644\u062e\u0644\u0641\u064a. \u064a\u0645\u0643\u0646\u0643 \u0625\u0636\u0627\u0641\u0629 \u0645\u0639\u0627\u0645\u0644\u0629 \u0625\u0644\u0649 \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0639\u0627\u0645 \u0628\u0639\u062f \u0625\u062f\u062e\u0627\u0644\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629.<\/p><p>\u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0639\u0627\u0645 \u0645\u0648\u062c\u0648\u062f \u0627\u0644\u0622\u0646 \u0641\u064a \u062e\u0644\u0641\u064a\u0629 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u060c \u0648\u0630\u0644\u0643 \u0628\u0641\u0636\u0644 \u0639\u062c\u0627\u0626\u0628 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0648\u0627\u0644\u0623\u062a\u0645\u062a\u0629. \u0644\u0642\u062f \u062a\u062d\u0648\u0644 \u0645\u0646 \u0643\u062a\u0627\u0628 \u0645\u0644\u0645\u0648\u0633 \u0625\u0644\u0649 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0633\u062d\u0627\u0628\u0629 \u060c \u0648\u0644\u0645 \u064a\u0639\u062f \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0644\u0645\u0633\u0647 \u0628\u0639\u062f \u0627\u0644\u0622\u0646.<\/p><h3 id=\"h-4-calculate-unadjusted-trial-balance\"><span id=\"4-calculate-unadjusted-trial-balance\"># 4. \u062d\u0633\u0627\u0628 \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u062f\u0644<\/span><\/h3><p>\u064a\u0645\u0643\u0646 (\u0648\u064a\u062c\u0628) \u0625\u0643\u0645\u0627\u0644 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u0627\u0644\u0623\u0648\u0644\u0649 \u0645\u0646 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0623\u064a \u0648\u0642\u062a \u062e\u0644\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0628\u0639\u062f \u0627\u0646\u062a\u0647\u0627\u0621 \u0627\u0644\u0641\u062a\u0631\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0648\u062a\u0648\u062b\u064a\u0642\u0647\u0627 \u0648\u0625\u0628\u0644\u0627\u063a \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0639\u0627\u0645 \u060c \u0641\u0625\u0646 \u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0647\u064a \u062d\u0633\u0627\u0628 \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u062f\u0644.<\/p><p class=\"gt-block\">\u0625\u0646\u0634\u0627\u0621 \u0645\u0644\u0641\u00a0<a href=\"http:\/\/trial%20balance\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629<\/a>\u00a0\u064a\u0634\u0628\u0647 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0632\u062f\u0648\u062c\u0629 \u0644\u0639\u0645\u0644\u0643. \u0648\u0644\u0623\u0646 \u0643\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644\u0647\u0627 \u0643\u062e\u0635\u0645 \u0648\u0627\u0626\u062a\u0645\u0627\u0646 \u060c \u0641\u0625\u0646 \u0627\u0644\u063a\u0631\u0636 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0629 \u0647\u0648 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0633\u0627\u0648\u064a \u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u062e\u0635\u0645 \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629. \u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0627\u0644\u0623\u0645\u0631 \u0643\u0630\u0644\u0643 \u060c \u0641\u0642\u062f \u062a\u0645 \u0627\u0644\u062a\u063a\u0627\u0636\u064a \u0639\u0646 \u0634\u064a\u0621 \u0645\u0627 \u0623\u0648 \u062a\u0635\u0646\u064a\u0641\u0647 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0635\u062d\u064a\u062d.<\/p><p>\u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u060c \u0645\u0646 \u0627\u0644\u0634\u0627\u0626\u0639 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u0649 \u0634\u0630\u0648\u0630 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u062d\u0644\u0629. \u064a\u0645\u0643\u0646 \u0625\u0644\u063a\u0627\u0624\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u0648\u0642\u0639\u062a \u062f\u0641\u0639\u0647\u0627 \u0648\u0644\u0643\u0646 \u0644\u0645 \u064a\u062a\u0645 \u062f\u0641\u0639\u0647\u0627. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0642\u0639\u062a\u0647\u0627 (\u0648\u0644\u0643\u0646 \u0644\u0645 \u062a\u062a\u0644\u0642\u0627\u0647\u0627) \u0645\u0646 \u0627\u0644\u0628\u0627\u0626\u0639\u064a\u0646 \u0642\u062f \u062a\u062a\u0633\u0628\u0628 \u0623\u064a\u0636\u064b\u0627 \u0641\u064a \u062d\u062f\u0648\u062b \u0645\u0634\u0643\u0644\u0627\u062a.<\/p><p>\u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649 \u060c \u064a\u0639\u0631\u0636 \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u062f\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u062f\u064a\u0648\u0646 \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643 \u0641\u064a \u062c\u062f\u0648\u0644. \u0625\u0630\u0627 \u0644\u0645 \u064a\u0636\u064a\u0641\u0648\u0627 \u0645\u0627 \u064a\u0635\u0644 \u0625\u0644\u0649 \u0646\u0641\u0633 \u0627\u0644\u0631\u0642\u0645 \u060c \u0641\u0627\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062c\u062f\u0648\u0644 \u0644\u0628\u062f\u0621 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0633\u0628\u0628.<\/p><h3 id=\"h-5-adjust-journal-entries\"><span id=\"5-adjust-journal-entries\"># 5. \u0636\u0628\u0637 \u0625\u062f\u062e\u0627\u0644\u0627\u062a \u062f\u0641\u062a\u0631 \u0627\u0644\u064a\u0648\u0645\u064a\u0629<\/span><\/h3><p>\u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0629 \u062a\u0639\u0627\u0644\u062c \u0641\u0642\u0637 \u0623\u064a \u062d\u0627\u0644\u0627\u062a \u0634\u0627\u0630\u0629 \u0638\u0647\u0631\u062a \u0641\u064a \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629. \u0628\u0627\u062f\u0626 \u0630\u064a \u0628\u062f\u0621 \u060c \u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u062a\u062d\u062f\u064a\u062f \u0633\u0628\u0628 \u0639\u062f\u0645 \u0645\u0632\u0627\u0645\u0646\u0629 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646. \u062b\u0645 \u062a\u0642\u0648\u0645 \u0628\u0625\u0646\u0634\u0627\u0621 \u0625\u062f\u062e\u0627\u0644\u0627\u062a \u0641\u064a \u062f\u0641\u062a\u0631 \u064a\u0648\u0645\u064a\u0627\u062a\u0643 \u0644\u062a\u0635\u062d\u064a\u062d\u0647\u0627.<\/p><h3 id=\"h-6-create-a-new-trial-balance\"><span id=\"6-create-a-new-trial-balance\"># 6. \u0623\u0646\u0634\u0626 \u0645\u064a\u0632\u0627\u0646\u064b\u0627 \u062a\u062c\u0631\u064a\u0628\u064a\u064b\u0627 \u062c\u062f\u064a\u062f\u064b\u0627<\/span><\/h3><p>\u0628\u0639\u062f \u0625\u062f\u062e\u0627\u0644\u0627\u062a \u062f\u0641\u062a\u0631 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u060c \u0627\u0633\u062a\u062e\u062f\u0645 \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u062f\u0644 \u0644\u0644\u062a\u062d\u0642\u0642 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0645\u0646 \u0639\u0645\u0644\u0643 \u0645\u0631\u0629 \u0623\u062e\u064a\u0631\u0629. \u064a\u062a\u0645 \u0639\u0631\u0636 \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u062f\u0644 \u0648\u0627\u0644\u0625\u062f\u062e\u0627\u0644\u0627\u062a \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0648\u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062c\u062f\u0648\u0644. \u0625\u0646\u0647\u0627 \u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0642\u0628\u0644 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0644\u0630\u0627 \u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u0629 \u0643\u0644 \u0634\u064a\u0621.<\/p><h3 id=\"h-7-financial-statements-to-create\"><span id=\"7-financial-statements-to-create\"># 7. \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span><\/h3><p class=\"gt-block\">\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u064a \u0623\u0647\u0645 \u0645\u0627 \u064a\u0645\u0643\u0646 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647 \u0645\u0646 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629. \u0627\u0644\u00a0<a href=\"https:\/\/businessyield.com\/ar\/finance-accounting\/single-step-income-statement\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u062f\u062e\u0644<\/a>\u00a0\u0648\u00a0<a href=\"https:\/\/businessyield.com\/ar\/finance-accounting\/accounting-balance-sheet\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0648\u0631\u0642\u0629 \u0627\u0644\u062a\u0648\u0627\u0632\u0646<\/a>\u00a0\u0647\u064a \u0633\u062c\u0644\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0644\u0644\u0623\u062d\u062f\u0627\u062b \u0641\u064a \u0634\u0631\u0643\u062a\u0643 \u062e\u0644\u0627\u0644 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p><p>\u0625\u0646\u0647\u0627 \u0633\u062c\u0644\u0627\u062a \u0645\u0647\u0645\u0629 \u0644\u0623\u064a \u0634\u062e\u0635 \u062e\u0627\u0631\u062c \u0634\u0631\u0643\u062a\u0643 \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647 \u0645\u0642\u0627\u0631\u0646\u062a\u0647\u0627 \u0628\u0627\u0644\u0622\u062e\u0631\u064a\u0646 (\u0645\u0633\u062a\u062b\u0645\u0631\u0648\u0646 \u060c \u0645\u0642\u0631\u0636\u0648\u0646 \u060c \u0625\u0644\u062e) \u060c \u0644\u0643\u0646\u0647\u0627 \u0623\u064a\u0636\u064b\u0627 \u0645\u0641\u064a\u062f\u0629 \u062c\u062f\u064b\u0627 \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644.<\/p><p>\u0648\u0644\u0643\u0646 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0645\u062a\u0644\u0627\u0643 \u0647\u0630\u0647 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u064a\u0636\u064b\u0627 \u0623\u0646 \u062a\u0639\u0631\u0641 \u0643\u064a\u0641\u064a\u0629 \u0642\u0631\u0627\u0621\u062a\u0647\u0627 \u0648\u0641\u0647\u0645\u0647\u0627. \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f\u0643 \u0639\u0644\u0649 \u062a\u062a\u0628\u0639 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0634\u0631\u0643\u062a\u0643 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0644\u062a\u0648\u0633\u0639 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a.<\/p><h3 id=\"h-8-fill-in-the-blanks-with-your-closing-entries\"><span id=\"8-fill-in-the-blanks-with-your-closing-entries\"># 8. \u0627\u0645\u0644\u0623 \u0627\u0644\u0641\u0631\u0627\u063a\u0627\u062a \u0628\u0625\u062f\u062e\u0627\u0644\u0627\u062a\u0643 \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629.<\/span><\/h3><p>\u064a\u0639\u062f \u0625\u062c\u0631\u0627\u0621 \u0642\u064a\u0648\u062f \u0627\u0644\u0625\u063a\u0644\u0627\u0642 \u0648\u0625\u0639\u062f\u0627\u062f \u0639\u0645\u0644\u0643 \u0644\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0628\u0645\u062b\u0627\u0628\u0629 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u064a\u0633\u062a\u0644\u0632\u0645 \u0630\u0644\u0643 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0645\u062b\u0644 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a \u062f\u0627\u0626\u0645\u0629 \u0645\u062b\u0644 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062d\u062a\u062c\u0632\u0629.<\/p><p>\u0628\u0645\u062c\u0631\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u060c \u064a\u0645\u0643\u0646\u0643 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/p><h2 id=\"h-technology-and-the-accounting-cycle\"><span id=\"technology-and-the-accounting-cycle\">\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/span><\/h2><p>\u0644\u0642\u062f \u0623\u0648\u0636\u062d\u0646\u0627 \u0643\u064a\u0641 \u0623\u062f\u062a \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0625\u0644\u0649 \u0625\u0628\u0639\u0627\u062f \u0628\u0639\u0636 \u0623\u062c\u0632\u0627\u0621 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062e\u0644\u0641\u064a\u0629. \u0628\u0639\u0628\u0627\u0631\u0629 \u0623\u062e\u0631\u0649 \u060c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u062d\u062f\u062b \u0625\u0644\u0649 \u062d\u062f \u0645\u0627 \u060c \u0641\u0642\u062f \u062c\u0639\u0644\u062a\u0647\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u062d\u0648\u0633\u0628\u0629 \u0623\u0642\u0644 \u0635\u0644\u0629 \u0628\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0630\u064a\u0646 \u0644\u0627 \u064a\u062d\u062a\u0627\u062c\u0648\u0646 \u0625\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u0628\u0627\u0634\u0631\u0629 \u0644\u0625\u0643\u0645\u0627\u0644\u0647\u0627.<\/p><p>\u0633\u062a\u0628\u062f\u0648 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629 \u0642\u0644\u064a\u0644\u0627\u064b \u0627\u0644\u064a\u0648\u0645 \u0625\u0630\u0627 \u0646\u0638\u0631\u0646\u0627 \u0625\u0644\u064a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u064a\u0648\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628. \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0639\u0627\u0645 \u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u060c \u0644\u0645 \u064a\u0639\u062f \u0645\u0648\u062c\u0648\u062f\u064b\u0627 \u0641\u064a \u0634\u0643\u0644\u0647 \u0627\u0644\u0623\u0635\u0644\u064a \u060c \u0644\u0630\u0644\u0643 \u0644\u0627 \u062f\u0627\u0639\u064a \u0644\u062a\u0631\u062d\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0625\u0644\u064a\u0647.<\/p><p>\u0623\u0635\u0628\u062d \u0645\u0641\u0647\u0648\u0645 \u062a\u063a\u064a\u064a\u0631 \u0645\u0648\u0627\u0632\u064a\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0622\u0646 \u0641\u064a \u0623\u0628\u0633\u0637 \u0623\u0634\u0643\u0627\u0644\u0647 \u0623\u064a\u0636\u064b\u0627. \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0639\u062f \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0648\u062d\u062b \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0648\u0641\u064a\u0642 \u0628\u064a\u0646\u0647\u0627 \u062f\u0648\u0646 \u0625\u0646\u062a\u0627\u062c \u0645\u0648\u0627\u0632\u064a\u0646 \u062a\u062c\u0631\u064a\u0628\u064a\u0629 \u0635\u0631\u064a\u062d\u0629 \u060c \u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0647\u0648 \u0646\u0641\u0633\u0647 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628.<\/p><p>\u0648\u0645\u0639 \u0630\u0644\u0643 \u060c \u062a\u0648\u0636\u062d \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u062a\u0628\u0627\u0639\u0647\u0627 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u0631\u0642\u0627\u0645 \u0635\u062d\u064a\u062d\u0629 \u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0645\u0646 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0628\u0645\u0643\u0627\u0646 \u0641\u0647\u0645 \u062c\u0645\u064a\u0639 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062b \u062e\u0644\u0641 \u0627\u0644\u0643\u0648\u0627\u0644\u064a\u0633.<\/p><p>\u0648\u0644\u0643\u0646 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u060c \u0623\u0635\u0628\u062d\u062a \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0641\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0642\u0644 \u064a\u062f\u0648\u064a\u064b\u0627 \u0648\u0623\u0633\u0631\u0639 \u0628\u0634\u0643\u0644 \u0645\u0644\u062d\u0648\u0638 \u0645\u0639 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p><h2 id=\"h-the-accounting-cycle-s-start-and-end-dates\"><span id=\"the-accounting-cycles-start-and-end-dates\">\u062a\u0648\u0627\u0631\u064a\u062e \u0628\u062f\u0621 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0646\u062a\u0647\u0627\u0626\u0647\u0627<\/span><\/h2><p>\u062a\u0628\u062f\u0623 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0646\u062a\u0647\u064a \u0628\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u061b \u0648\u0645\u0639 \u0630\u0644\u0643 \u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0647\u064a \u0627\u0644\u0623\u0643\u062b\u0631 \u0627\u0646\u062a\u0634\u0627\u0631\u064b\u0627.<\/p><p>\u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u060c \u0641\u0625\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0648\u0627\u0626\u062d \u062a\u0623\u062a\u064a \u0623\u064a\u0636\u064b\u0627 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u0645. \u0646\u062a\u064a\u062c\u0629 \u0644\u0630\u0644\u0643 \u060c \u062a\u062f\u0648\u0631 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0645 \u062d\u0648\u0644 \u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631.<\/p><h2 id=\"h-budget-cycle-vs-accounting-cycle\"><span id=\"budget-cycle-vs-accounting-cycle\">\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/span><\/h2><p>\u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0639\u0646 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u0648\u0642\u064a\u062a \u0648\u0627\u0644\u062a\u0631\u0643\u064a\u0632. \u062a\u0642\u0648\u0645 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0628\u062a\u0642\u064a\u064a\u0645 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u0637\u0644\u0639\u0627\u062a\u0647\u0627 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0648\u0642\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u062c\u0645\u0639 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u062a\u0644\u062e\u0635 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p><p>\u0647\u0646\u0627\u0643 \u0637\u0631\u064a\u0642\u0629 \u0623\u062e\u0631\u0649 \u0644\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0648\u0647\u064a \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0641\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0643\u0639\u0645\u0644\u064a\u0629 \u062a\u0633\u0645\u062d \u0644\u0644\u0634\u0631\u0643\u0629 \u0628\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0633\u062a\u0646\u062f\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u060c \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0647\u064a \u0639\u0645\u0644\u064a\u0629 \u064a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0645\u0633\u0624\u0648\u0644\u0648 \u0627\u0644\u0634\u0631\u0643\u0629 \u062f\u0627\u062e\u0644\u064a\u064b\u0627 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 .<\/p><p>\u0623\u062e\u064a\u0631\u064b\u0627 \u060c \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0641\u064a \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u060c \u0641\u064a \u062d\u064a\u0646 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/p><h2 id=\"what-are-the-5-accounting-cycles\">\u0645\u0627 \u0647\u064a \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062e\u0645\u0633\u061f<\/h2><p>\u062a\u062d\u062f\u062f \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><ol><li>\u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c<\/li><li>\u0625\u062f\u062e\u0627\u0644\u0627\u062a \u062f\u0641\u062a\u0631 \u0627\u0644\u064a\u0648\u0645\u064a\u0629<\/li><li>\u0627\u0644\u062a\u0631\u062d\u064a\u0644 \u0625\u0644\u0649 \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u060c<\/li><li>\u0641\u062a\u0631\u0629 \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u060c<\/li><li>\u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0645\u0639 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/li><\/ol><h2 id=\"what-are-the-10-steps-in-the-accounting-cycle\">\u0645\u0627 \u0647\u064a \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0639\u0634\u0631 \u0641\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f<\/h2><p>\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0639\u0634\u0631 \u0641\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/p><ol><li>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/li><li>\u062a\u062f\u0648\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/li><li>\u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u0646\u0634\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/li><li>\u0642\u0645 \u0628\u0625\u0646\u0634\u0627\u0621 \u0645\u064a\u0632\u0627\u0646 \u062a\u062c\u0631\u064a\u0628\u064a \u063a\u064a\u0631 \u0645\u0639\u062f\u0644<\/li><li>\u0625\u0646\u0634\u0627\u0621 \u0625\u062f\u062e\u0627\u0644\u0627\u062a \u0636\u0628\u0637.<\/li><li>\u0642\u0645 \u0628\u0625\u0639\u062f\u0627\u062f \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u062f\u0644<\/li><li>\u0642\u0645 \u0628\u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><li>\u0642\u0645 \u0628\u0639\u0645\u0644 \u0625\u062f\u062e\u0627\u0644\u0627\u062a\u0643 \u0627\u0644\u062e\u062a\u0627\u0645\u064a\u0629.<\/li><\/ol><h2 id=\"what-are-four-accounting-cycles\">\u0645\u0627 \u0647\u064a \u0623\u0631\u0628\u0639 \u062f\u0648\u0631\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u0629\u061f<\/h2><ol><li>\u062a\u062d\u062f\u064a\u062f \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.<\/li><li>\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0645\u062c\u0644\u0629.<\/li><li>\u0646\u0634\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u0644\u0629 \u0641\u064a \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630.<\/li><li>\u064a\u0639\u062f \u0625\u0639\u062f\u0627\u062f \u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0639\u062f\u0644 \u0623\u0648\u0644 \u0623\u0631\u0628\u0639 \u062e\u0637\u0648\u0627\u062a \u0641\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0646\u0628\u062f\u0623 \u0628\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0648\u0645\u0627 \u064a\u0642\u0627\u0628\u0644\u0647\u0627<\/li><\/ol><h2 id=\"what-is-ledger-balance\">\u0645\u0627 \u0647\u0648 \u0631\u0635\u064a\u062f \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630\u061f<\/h2><p>\u0631\u0635\u064a\u062f \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0647\u0648 \u0631\u0635\u064a\u062f \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u062c\u0627\u0631\u064a \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u064a\u0648\u0645 \u0645\u0639\u064a\u0646. \u0628\u0639\u062f \u0623\u062e\u0630 \u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0633\u062d\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0645\u0646 \u0623\u0646\u0634\u0637\u0629 \u064a\u0648\u0645 \u0645\u0639\u064a\u0646 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u060c \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0623\u0631\u0635\u062f\u0629 \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0641\u064a \u062e\u062a\u0627\u0645 \u0643\u0644 \u064a\u0648\u0645 \u0639\u0645\u0644. \u0631\u0635\u064a\u062f \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0644\u064a\u0633 \u0647\u0648 \u0646\u0641\u0633 \u0627\u0644\u0631\u0635\u064a\u062f \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u064a\u0647.<\/p><h2 id=\"what-are-the-4-types-of-accounting\">\u0645\u0627 \u0647\u064a \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0639\u0629\u061f<\/h2><ul><li>\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0627\u0645\u0629.<\/li><li>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.<\/li><li>\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/li><li>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062c\u0646\u0627\u0626\u064a\u0629.<\/li><\/ul><p>\u0627\u0644\u0645\u0635\u062f\u0631:<\/p><p><a href=\"https:\/\/businessyield.com\/ar\/accounting\/accounting-cycle\/\">\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629: \u0645\u0627 \u0647\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0643\u0644 \u0645\u0627 \u062a\u062d\u062a\u0627\u062c\u0647 (businessyield.com)<\/a><\/p>\t\t\t\t\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u062a\u062d\u0635\u0644 \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a \u0639\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0639\u0644\u0645 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629. \u062a\u062a\u0645 \u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062b\u0645\u0627\u0646\u064a \u0644\u0639\u0645\u0644\u064a\u0629 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0629 \u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0643\u064a\u0641\u064a\u0629 \u0627\u062e\u062a\u0644\u0627\u0641\u0647\u0627 \u0639\u0646 \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629. &nbsp;\u0645\u0627 \u0647\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0643\u064a\u0641 \u062a\u0639\u0645\u0644\u061f \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0647\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0644\u062a\u0648\u062b\u064a\u0642 \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0629 \u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0631\u0627\u0648\u062d &hellip; <a href=\"https:\/\/www.hajarco.com\/ar\/%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%85%d8%a7-%d9%87%d9%8a-%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d9%83%d9%84-%d9%85\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629: \u0645\u0627 \u0647\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0643\u0644 \u0645\u0627 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