{"id":106028,"date":"2024-12-11T10:38:52","date_gmt":"2024-12-11T10:38:52","guid":{"rendered":"https:\/\/gfssite.local\/%d9%85%d8%a7-%d9%87%d9%8a-%d8%a7%d9%84%d9%85%d9%8a%d8%b2%d8%a7%d9%86%d9%8a%d8%a9-%d8%a7%d9%84%d8%b9%d9%85%d9%88%d9%85%d9%8a%d8%a9%d8%9f-%d8%a7%d9%84%d8%ac%d8%b2%d8%a1-1\/"},"modified":"2024-12-11T10:38:52","modified_gmt":"2024-12-11T10:38:52","slug":"%d9%85%d8%a7-%d9%87%d9%8a-%d8%a7%d9%84%d9%85%d9%8a%d8%b2%d8%a7%d9%86%d9%8a%d8%a9-%d8%a7%d9%84%d8%b9%d9%85%d9%88%d9%85%d9%8a%d8%a9%d8%9f-%d8%a7%d9%84%d8%ac%d8%b2%d8%a1-1","status":"publish","type":"post","link":"https:\/\/globalfinanceschool.com\/ar\/%d9%85%d8%a7-%d9%87%d9%8a-%d8%a7%d9%84%d9%85%d9%8a%d8%b2%d8%a7%d9%86%d9%8a%d8%a9-%d8%a7%d9%84%d8%b9%d9%85%d9%88%d9%85%d9%8a%d8%a9%d8%9f-%d8%a7%d9%84%d8%ac%d8%b2%d8%a1-1\/","title":{"rendered":"\u0645\u0627 \u0647\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u061f \u0627\u0644\u062c\u0632\u0621 1"},"content":{"rendered":"<p style=\"text-align: justify\">\u062a\u0642\u062f\u0645 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0635\u0648\u0631\u0629 \u0644\u0648\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0627\u0644\u062a\u0642\u0631\u064a\u0631 (\u0639\u0627\u062f\u0629 31 \u062f\u064a\u0633\u0645\u0628\u0631 \u060c \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645). \u062a\u0633\u0631\u062f \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u0645\u062a\u0644\u0643\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0648\u062f\u064a\u0648\u0646\u0647\u0627 \u0645\u0646 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\u0623\u0646\u0647 \u0641\u064a \u0623\u064a \u0648\u0642\u062a \u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0633\u0627\u0648\u064a\u0629 \u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.      <\/span><\/p>\n<p style=\"text-align: justify\">\u0643\u0645\u0627 \u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0641\u064a \u0634\u0643\u0644 \u062c\u062f\u0648\u0644 \u064a\u062d\u062a\u0648\u064a \u0639\u0644\u0649 \u0639\u0645\u0648\u062f\u064a\u0646: \u0639\u0645\u0648\u062f \u064a\u0633\u0627\u0631 \u0648\u0639\u0645\u0648\u062f \u064a\u0645\u064a\u0646. \u064a\u0633\u0631\u062f \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0623\u064a\u0633\u0631 \u062c\u0645\u064a\u0639 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0633\u0631\u062f \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0623\u064a\u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627. \u062a\u062a\u0639\u0644\u0642 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0628\u0634\u0631\u0643\u0629 Chess Pizza Company \u060c \u0627\u0644\u062a\u064a \u062a\u062f\u064a\u0631 \u0645\u062d\u0644 \u0628\u064a\u062a\u0632\u0627 \u0641\u064a \u0627\u0644\u062d\u064a.  <\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone\" style=\"vertical-align: baseline\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/balance_sheet_table.png\" alt=\"\u0623\u0635\u0648\u0644 \u0634\u0631\u0643\u0629 \u0645\u0645\u062a\u0644\u0643\u0627\u062a\" width=\"596\" height=\"240\" title=\"\"><\/p>\n<p style=\"text-align: justify\">\u064a\u0633\u0631\u062f \u0628\u0646\u062f \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/p>\n<p style=\"text-align: justify\"><strong>\u062a\u0645\u062a\u0644\u0643 \u0634\u0631\u0643\u0629 Chess Pizza<\/strong> Company \u0623\u0635\u0648\u0644\u0627 \u064a\u0628\u0644\u063a \u0645\u062c\u0645\u0648\u0639\u0647\u0627 30,000 \u0623\u0644\u0641 \u062f\u0648\u0644\u0627\u0631.<\/p>\n<p style=\"text-align: justify\"><strong>\u0627\u0644\u0646\u0642\u062f<\/strong> \u2013 \u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0627\u0644 \u0627\u0644\u0630\u064a \u062a\u0645\u062a\u0644\u0643\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062e\u0632\u064a\u0646\u062a\u0647\u0627 \u0648\u062d\u0633\u0627\u0628\u0647\u0627 \u0627\u0644\u062c\u0627\u0631\u064a \u0647\u0648 3,500 \u062f\u0648\u0644\u0627\u0631.<\/p>\n<p style=\"text-align: justify\"><strong>\u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/strong> \u2013 \u0643\u0645\u0627 \u0647\u0648 \u0645\u0630\u0643\u0648\u0631 \u0641\u064a \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0633\u0627\u0628\u0642 \u060c \u064a\u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0645\u0646 \u0639\u062f\u0629 \u0641\u0626\u0627\u062a:<\/p>\n<ul style=\"text-align: justify\">\n<li><span style=\"line-height: 1.538em\">\u062c\u0631\u062f \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u2013 \u0645\u0648\u0627\u062f \u0635\u0646\u0639 \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u060c \u0645\u062b\u0644 \u0627\u0644\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0637\u0645\u0627\u0637\u0645 \u0648\u0627\u0644\u062c\u0628\u0646.<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u2013 \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u062a\u062d\u0636\u064a\u0631\u064a\u0629.<\/span><\/li>\n<li><span style=\"line-height: 1.538em\">\u062c\u0631\u062f \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u2013 \u0628\u064a\u062a\u0632\u0627 \u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0628\u064a\u0639.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify\">\u0643\u0627\u0646 <strong>\u0644\u062f\u0649 Chess Pizza<\/strong> \u0645\u062e\u0632\u0648\u0646 \u0628\u0642\u064a\u0645\u0629 4,000 \u062f\u0648\u0644\u0627\u0631 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/p>\n<p style=\"text-align: justify\"><strong>\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0644\u0644\u0639\u0645\u0644\u0627\u0621<\/strong>\u2014\u064a\u062a\u0645 \u0627\u062e\u062a\u0635\u0627\u0631 \u0647\u0630\u0627 \u0627\u0644\u0639\u0646\u0635\u0631 \u0628\u0627\u0633\u0645 \u201c<strong>\u0627\u0644\u0639\u0645\u0644\u0627\u0621<\/strong>\u201c. \u0627\u0644\u0645\u0628\u0644\u063a \u0647\u0648 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u0632\u0627\u0644 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0645\u062f\u064a\u0646\u064a\u0646 \u0628\u0647 \u0644\u0644\u0634\u0631\u0643\u0629 \u0645\u0642\u0627\u0628\u0644 \u0634\u0631\u0627\u0621 \u0627\u0644\u0628\u064a\u062a\u0632\u0627. \u0644\u062f\u0649 Chess Pizza \u0639\u0645\u0644\u0627\u0621 \u0645\u0646\u062a\u0638\u0645\u0648\u0646 \u064a\u062f\u0641\u0639\u0648\u0646 \u0634\u0647\u0631\u064a\u0646 \u0628\u0639\u062f \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0628\u064a\u062a\u0632\u0627. \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u060c \u0643\u0627\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0645\u062f\u064a\u0646\u064a\u0646 \u0644\u0644\u0634\u0631\u0643\u0629 \u0628\u0645\u0627 \u0645\u062c\u0645\u0648\u0639\u0647 2,500 \u062f\u0648\u0644\u0627\u0631 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u0627\u0644\u062a\u064a \u0627\u0634\u062a\u0631\u0648\u0647\u0627.   <\/p>\n<p style=\"text-align: justify\"><strong>\u0627\u0644\u0623\u062b\u0627\u062b<\/strong> \u2013 \u064a\u0634\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u0639\u0646\u0635\u0631 \u0637\u0627\u0648\u0644\u0627\u062a \u0648\u0643\u0631\u0627\u0633\u064a \u0648\u0645\u0646\u0636\u062f\u0629 \u062e\u0634\u0628\u064a\u0629 \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643. \u0628\u0644\u063a\u062a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0623\u062b\u0627\u062b \u0627\u0644\u0634\u0631\u0643\u0629 4,000 \u062f\u0648\u0644\u0627\u0631 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629. <\/p>\n<p style=\"text-align: justify\"><strong>\u0627\u0644\u0622\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a<\/strong> \u2013 \u064a\u0634\u0645\u0644 \u0647\u0630\u0627 \u0627\u0644\u0639\u0646\u0635\u0631 \u0627\u0644\u0623\u0641\u0631\u0627\u0646 \u0648\u0622\u0644\u0627\u062a \u062a\u0642\u0637\u064a\u0639 \u0627\u0644\u0628\u064a\u062a\u0632\u0627 \u0648\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0645\u0637\u0628\u062e \u0648\u0645\u0627\u0643\u064a\u0646\u0629 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0646\u0642\u062f \u0648\u062c\u0647\u0627\u0632 \u0643\u0645\u0628\u064a\u0648\u062a\u0631 \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643 \u0628\u0642\u064a\u0645\u0629 \u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0642\u062f\u0631\u0647\u0627 6,000 \u062f\u0648\u0644\u0627\u0631 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/p>\n<p style=\"text-align: justify\"><strong>\u0627\u0644\u0645\u0628\u0646\u0649<\/strong> \u2013 \u062a\u0645\u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0628\u0646\u0649 \u0627\u0644\u0630\u064a \u064a\u0642\u0639 \u0641\u064a\u0647 \u0645\u062d\u0644 \u0627\u0644\u0628\u064a\u062a\u0632\u0627. \u062a\u0628\u0644\u063a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u0646\u0649 10,000 \u062f\u0648\u0644\u0627\u0631. <\/p>\n<p style=\"text-align: justify\">\u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u0634\u0631\u0643\u0629 \u0628\u064a\u062a\u0632\u0627 \u0627\u0644\u0634\u0637\u0631\u0646\u062c<\/p>\n<p style=\"text-align: justify\">\u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/p>\n<h2 style=\"text-align: justify\">\u062e\u0635\u0648\u0645<\/h2>\n<p style=\"text-align: justify\">\u0639\u0646\u062f\u0645\u0627 \u062a\u0634\u062a\u0631\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0635\u0644\u0627 (\u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u060c \u0623\u0631\u0636 \u0623\u0648 \u0645\u0628\u0646\u0649 \u0623\u0648 \u0622\u0644\u0627\u062a) \u060c \u0641\u0625\u0646\u0647\u0627 \u062a\u062f\u0631\u062c \u0647\u0630\u0627 \u0627\u0644\u0623\u0635\u0644 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0628\u0633\u0639\u0631 \u0634\u0631\u0627\u0626\u0647. \u0639\u0644\u0649 \u0645\u0631 \u0627\u0644\u0633\u0646\u064a\u0646 \u060c \u0642\u062f \u062a\u0632\u064a\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 \u0644\u0644\u0623\u0635\u0644 \u0623\u0648 \u062a\u0646\u062e\u0641\u0636 \u060c \u0644\u0643\u0646 \u0647\u0630\u0627 \u0644\u0646 \u064a\u0646\u0639\u0643\u0633 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629. \u062a\u0628\u0644\u063a \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0628\u0646\u0649 \u0627\u0644\u0645\u0645\u0644\u0648\u0643 \u0644\u0634\u0631\u0643\u0629 Chess Pizza \u062d\u0627\u0644\u064a\u0627 100,000 \u062f\u0648\u0644\u0627\u0631 (\u0648\u0641\u0642\u0627 \u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645) \u060c \u0648\u0644\u0643\u0646\u0647 \u0645\u062f\u0631\u062c \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0628\u0633\u0639\u0631 \u0634\u0631\u0627\u0626\u0647 \u0627\u0644\u0628\u0627\u0644\u063a 10,000 \u062f\u0648\u0644\u0627\u0631 \u0641\u0642\u0637. \u0648\u0644\u0630\u0644\u0643 \u064a\u0646\u0628\u063a\u064a \u062a\u0648\u062e\u064a \u0627\u0644\u062d\u0630\u0631 \u0641\u064a \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0644\u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0639\u0643\u0633 \u062f\u0627\u0626\u0645\u0627 \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629. \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u060c \u062a\u062e\u062a\u0644\u0641 \u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0639\u0646 \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0633\u0648\u0642\u064a\u0629.    <\/p>\n<p style=\"text-align: justify\">\u064a\u0633\u0631\u062f \u0628\u0646\u062f \u0627\u0644\u062e\u0635\u0648\u0645 \u062f\u064a\u0648\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/p>\n<p style=\"text-align: justify\">\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 (\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0644\u0645\u0648\u0631\u062f\u064a\u0646):<\/p>\n<p style=\"text-align: justify\">\u0648\u064a\u0634\u0627\u0631 \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 \u0628\u0627\u062e\u062a\u0635\u0627\u0631 \u201c\u0627\u0644\u0645\u0648\u0631\u062f\u0648\u0646\u201d. \u064a\u0633\u0631\u062f \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0632\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0645\u0648\u0631\u062f\u064a\u0647\u0627 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062a\u064a \u0627\u0634\u062a\u0631\u062a\u0647\u0627. \u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u060c \u0644\u0627 \u062a\u062f\u0641\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0641\u0648\u0631 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0627\u0644\u062a\u064a \u062a\u0634\u062a\u0631\u064a\u0647\u0627. \u064a\u062f\u0641\u0639\u0648\u0646 \u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642 (\u0628\u0639\u062f \u0634\u0647\u0631 \u0623\u0648 \u0634\u0647\u0631\u064a\u0646 \u060c \u0623\u0648 \u062d\u062a\u0649 \u0644\u0641\u062a\u0631\u0629 \u0623\u0637\u0648\u0644).  <\/p>\n<p style=\"text-align: justify\">\u0644\u0627 \u062a\u0632\u0627\u0644 \u0628\u064a\u062a\u0632\u0627 \u0627\u0644\u0634\u0637\u0631\u0646\u062c \u0645\u062f\u064a\u0646\u0629 \u0644\u0645\u0648\u0631\u062f\u064a\u0647\u0627 \u0628\u0645\u0628\u0644\u063a 4,000 \u062f\u0648\u0644\u0627\u0631 \u0627\u0639\u062a\u0628\u0627\u0631\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629.<\/p>\n<p style=\"text-align: justify\">\u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u2013 \u064a\u0633\u0631\u062f \u0647\u0630\u0627 \u0627\u0644\u0628\u0646\u062f \u0627\u0644\u0631\u0635\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u062d\u0642 \u0644\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0644\u0628\u0646\u0648\u0643 (6,000 \u062f\u0648\u0644\u0627\u0631).<\/p>\n<h2 style=\"text-align: justify\">\u0627\u0644\u0627\u0646\u0635\u0627\u0641<\/h2>\n<p style=\"text-align: justify\">\u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0623\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 (\u0648\u0647\u0648 \u0645\u0627 \u064a\u062d\u062f\u062b \u0639\u0627\u062f\u0629) \u060c \u0641\u0625\u0646 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646\u0647\u0645\u0627 \u064a\u0633\u0645\u0649 \u201c\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u201d \u060c \u0648\u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0625\u062f\u0631\u0627\u062c\u0647\u0627 \u0641\u064a \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0623\u064a\u0645\u0646 \u0645\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u060c \u062a\u062d\u062a \u0628\u0646\u0648\u062f \u0627\u0644\u062e\u0635\u0648\u0645. \u0625\u062f\u0631\u0627\u062c \u0627\u0644\u0631\u0635\u064a\u062f \u0641\u064a \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0623\u064a\u0645\u0646 \u064a\u062c\u0639\u0644 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0623\u064a\u0645\u0646 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u064a\u0633\u0627\u0648\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0623\u064a\u0633\u0631. \u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u0633\u0628\u0628 \u0641\u064a \u0623\u0646 \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646 \u064a\u0633\u0645\u0649 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629: \u0645\u062c\u0627\u0645\u064a\u0639 \u0627\u0644\u0639\u0645\u0648\u062f\u064a\u0646 \u201c\u0631\u0635\u064a\u062f\u201d (\u0623\u064a \u0645\u062a\u0633\u0627\u0648\u064a\u0629).  <\/p>\n<p style=\"text-align: justify\">\u0641\u064a \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0633\u0627\u0628\u0642 \u060c \u064a\u0628\u0644\u063a \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0623\u0635\u0648\u0644 30,000 \u062f\u0648\u0644\u0627\u0631 \u060c \u0648\u064a\u0628\u0644\u063a \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a (\u0644\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u0641) 10,000 \u062f\u0648\u0644\u0627\u0631. \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u062a\u0633\u0627\u0648\u064a \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646\u0647\u0645\u0627 (20,000 \u062f\u0648\u0644\u0627\u0631). \u0648\u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u0644\u062a\u0628\u0627\u0633 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062a\u0641\u0633\u064a\u0631\u060c \u0623\u062f\u0631\u062c \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0639\u0645\u0648\u062f \u0627\u0644\u0623\u064a\u0645\u0646 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0639\u0644\u0649 \u0623\u0646\u0647 \u201c\u062e\u0635\u0648\u0645\u201d\u060c \u0648\u0644\u0643\u0646 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0633\u0645\u0647 \u0627\u0644\u0643\u0627\u0645\u0644 \u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639 \u201c\u0627\u0644\u062e\u0635\u0648\u0645 + \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u201d.  <\/p>\n<p><img decoding=\"async\" class=\"alignnone\" src=\"https:\/\/globalfinanceschool.com\/wp-content\/uploads\/2013\/11\/course_1_the-balance-sheet_4.png\" alt=\"\u0642\u064a\u0645\u0629 \u0645\u0648\u0627\u0632\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0629\" width=\"512\" height=\"237\" title=\"\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0642\u062f\u0645 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0635\u0648\u0631\u0629 \u0644\u0648\u0636\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0623\u062e\u064a\u0631 \u0645\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0634\u0645\u0648\u0644\u0629 \u0628\u0627\u0644\u062a\u0642\u0631\u064a\u0631 (\u0639\u0627\u062f\u0629 31 \u062f\u064a\u0633\u0645\u0628\u0631 \u060c 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[&hellip;]<\/p>\n","protected":false},"author":4640,"featured_media":128451,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11243],"tags":[11378,11374,11377,11376],"class_list":["post-106028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-11243","tag-11378","tag-11374","tag-11377","tag-11376"],"_links":{"self":[{"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/posts\/106028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/users\/4640"}],"replies":[{"embeddable":true,"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/comments?post=106028"}],"version-history":[{"count":0,"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/posts\/106028\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/media\/128451"}],"wp:attachment":[{"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/media?parent=106028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/categories?post=106028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/globalfinanceschool.com\/ar\/wp-json\/wp\/v2\/tags?post=106028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}