{"id":422,"date":"2026-04-30T07:54:36","date_gmt":"2026-04-30T04:24:36","guid":{"rendered":"https:\/\/davoodkamrani.ir\/maliat\/?p=422"},"modified":"2026-05-09T09:50:06","modified_gmt":"2026-05-09T06:20:06","slug":"daftar","status":"publish","type":"post","link":"https:\/\/davoodkamrani.ir\/maliat\/daftar\/","title":{"rendered":"\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u062f\u0641\u062a\u0631 \u06a9\u0644 \u0686\u06cc\u0633\u062a\u061f"},"content":{"rendered":"<h2>\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u062f\u0641\u062a\u0631 \u06a9\u0644 \u0686\u06cc\u0633\u062a\u061f (\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u0633\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u062a\u0647\u0631\u0627\u0646)<\/h2>\n<p>\u0627\u06af\u0631 \u0635\u0627\u062d\u0628 \u06cc\u06a9 \u06a9\u0627\u0641\u0647 \u062f\u0631 \u062e\u06cc\u0627\u0628\u0627\u0646 \u0648\u0644\u06cc\u0639\u0635\u0631\u060c \u06cc\u06a9 \u0645\u0637\u0628 \u062f\u0646\u062f\u0627\u0646\u067e\u0632\u0634\u06a9\u06cc \u062f\u0631 \u0627\u0644\u0647\u06cc\u0647\u060c \u06cc\u0627 \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u062f\u0631 \u062a\u062c\u0631\u06cc\u0634 \u0647\u0633\u062a\u06cc\u062f\u060c \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u064b \u0627\u06cc\u0646 \u0633\u0648\u0627\u0644 \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u067e\u06cc\u0634 \u0622\u0645\u062f\u0647:<br \/>\n<strong>\u00ab\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u062f\u0641\u062a\u0631 \u06a9\u0644 \u0686\u0647 \u0641\u0631\u0642\u06cc \u062f\u0627\u0631\u0646\u062f\u061f \u0645\u06af\u0647 \u0647\u0631 \u062f\u0648 \u062f\u0641\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0646\u06cc\u0633\u062a\u0646\u062f\u061f\u00bb<\/strong><br \/>\n\u062e\u06cc\u0627\u0644\u062a\u0627\u0646 \u0631\u0627\u062d\u062a \u0628\u0627\u0634\u062f. \u0634\u0645\u0627 \u062a\u0646\u0647\u0627 \u0646\u06cc\u0633\u062a\u06cc\u062f. \u062e\u06cc\u0644\u06cc \u0627\u0632 \u0635\u0627\u062d\u0628\u200c\u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u062a\u0647\u0631\u0627\u0646\u06cc \u0627\u06cc\u0646 \u062f\u0648 \u062f\u0641\u062a\u0631 \u0631\u0627 \u0628\u0627 \u0647\u0645 \u0642\u0627\u0637\u06cc \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f.<br \/>\n\u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u060c \u0628\u062f\u0648\u0646 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u06a9\u0644\u0645\u0627\u062a \u0642\u0644\u0645\u0628\u0647\u200c\u0633\u0644\u0645\u0628\u0647 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc\u060c \u0628\u0627 \u0645\u062b\u0627\u0644\u200c\u0647\u0627\u06cc \u0633\u0627\u062f\u0647 \u0648 \u062c\u062f\u0648\u0644 \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc\u060c \u0641\u0631\u0642 \u0627\u06cc\u0646 \u062f\u0648 \u062f\u0641\u062a\u0631 \u0631\u0627 \u06cc\u0627\u062f \u0645\u06cc\u200c\u06af\u06cc\u0631\u06cc\u062f. \u0637\u0648\u0631\u06cc \u06a9\u0647 \u062d\u062a\u06cc \u0628\u0686\u0647\u200c\u0647\u0627\u06cc\u062a\u0627\u0646 \u0647\u0645 \u0645\u062a\u0648\u062c\u0647 \u0634\u0648\u0646\u062f.<\/p>\n<hr \/>\n<h2>\u06cc\u06a9 \u0645\u062b\u0627\u0644 \u0633\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u0634\u0631\u0648\u0639: \u0633\u0641\u0627\u0631\u0634 \u063a\u0630\u0627 \u062f\u0631 \u0631\u0633\u062a\u0648\u0631\u0627\u0646<\/h2>\n<p>\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u0628\u0627 \u062e\u0627\u0646\u0648\u0627\u062f\u0647 \u0631\u0641\u062a\u0647\u200c\u0627\u06cc\u062f \u0631\u0633\u062a\u0648\u0631\u0627\u0646. \u067e\u06cc\u0634\u062e\u062f\u0645\u062a \u0645\u06cc\u200c\u0622\u06cc\u062f \u0648 \u0633\u0641\u0627\u0631\u0634 \u0634\u0645\u0627 \u0631\u0627 \u0631\u0648\u06cc \u06cc\u06a9 <strong>\u06a9\u0627\u063a\u0630 \u06a9\u0648\u0686\u06a9<\/strong> \u0645\u06cc\u200c\u0646\u0648\u06cc\u0633\u062f:<\/p>\n<ul>\n<li>\u06f2 \u062a\u0627 \u06a9\u0628\u0627\u0628 \u0628\u0631\u06af<\/li>\n<li>\u06f1 \u062a\u0627 \u062c\u0648\u062c\u0647\u200c\u06a9\u0628\u0627\u0628<\/li>\n<li>\u06f3 \u062a\u0627 \u0646\u0648\u0634\u0627\u0628\u0647<\/li>\n<\/ul>\n<p>\u0627\u06cc\u0646 \u06a9\u0627\u063a\u0630 \u06a9\u0648\u0686\u06a9 \u0645\u06cc\u200c\u0634\u0648\u062f <strong>\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647<\/strong>\u061b \u06cc\u0639\u0646\u06cc \u0647\u0645\u0647 \u0686\u06cc\u0632 \u0631\u0627 \u0628\u0647 \u062a\u0631\u062a\u06cc\u0628 \u0632\u0645\u0627\u0646\u06cc \u0648 \u0628\u0627 \u062c\u0632\u06cc\u06cc\u0627\u062a \u0646\u0648\u0634\u062a\u0647\u200c\u0627\u06cc\u062f.<br \/>\n\u0628\u0639\u062f \u0627\u0632 \u067e\u0627\u06cc\u0627\u0646 \u063a\u0630\u0627\u060c \u067e\u06cc\u0634\u062e\u062f\u0645\u062a \u0645\u06cc\u200c\u0622\u06cc\u062f \u0648 \u06cc\u06a9 <strong>\u0635\u0648\u0631\u062a\u062d\u0633\u0627\u0628 \u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc \u0634\u062f\u0647<\/strong> \u0628\u0647 \u0634\u0645\u0627 \u0645\u06cc\u200c\u062f\u0647\u062f:<\/p>\n<ul>\n<li>\u063a\u0630\u0627\u06cc \u06af\u0631\u0645: \u06f4\u06f2\u06f0,\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646<\/li>\n<li>\u0646\u0648\u0634\u06cc\u062f\u0646\u06cc: \u06f4\u06f5,\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646<\/li>\n<li>\u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u0639\u0648\u0627\u0631\u0636: \u06f2\u06f3,\u06f0\u06f0\u06f0 \u062a\u0648\u0645\u0627\u0646<\/li>\n<\/ul>\n<p>\u0627\u06cc\u0646 \u0645\u06cc\u200c\u0634\u0648\u062f <strong>\u062f\u0641\u062a\u0631 \u06a9\u0644<\/strong>\u061b \u06cc\u0639\u0646\u06cc \u0627\u0639\u062f\u0627\u062f \u0631\u0627 \u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc \u06a9\u0631\u062f\u0647\u200c\u0627\u06cc\u062f \u062a\u0627 \u0628\u0641\u0647\u0645\u06cc\u062f \u0647\u0631 \u0628\u062e\u0634 \u0686\u0642\u062f\u0631 \u0634\u062f\u0647.<\/p>\n<blockquote><p><strong>\u062e\u0644\u0627\u0635\u0647 \u062e\u06cc\u0644\u06cc \u0633\u0627\u062f\u0647:<\/strong><\/p>\n<ul>\n<li>\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 = \u062b\u0628\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0628\u0647 \u062a\u0631\u062a\u06cc\u0628 \u062a\u0627\u0631\u06cc\u062e (\u0645\u062b\u0644 \u06cc\u0627\u062f\u062f\u0627\u0634\u062a\u200c\u0647\u0627\u06cc \u0631\u0648\u0632\u0627\u0646\u0647)<\/li>\n<li>\u062f\u0641\u062a\u0631 \u06a9\u0644 = \u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc \u0648 \u062e\u0644\u0627\u0635\u0647 \u06a9\u0631\u062f\u0646 (\u0645\u062b\u0644 \u06af\u0632\u0627\u0631\u0634 \u0645\u0627\u0647\u0627\u0646\u0647)<\/li>\n<\/ul>\n<\/blockquote>\n<hr \/>\n<h2>\u062c\u062f\u0648\u0644 \u062a\u0641\u0627\u0648\u062a \u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u062f\u0641\u062a\u0631 \u06a9\u0644 (\u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u0634\u0645\u0627)<\/h2>\n<table>\n<thead>\n<tr>\n<th>\u0645\u0648\u0636\u0648\u0639 \u0645\u0642\u0627\u06cc\u0633\u0647<\/th>\n<th>\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647<\/th>\n<th>\u062f\u0641\u062a\u0631 \u06a9\u0644<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>\u0647\u062f\u0641 \u0627\u0635\u0644\u06cc<\/strong><\/td>\n<td>\u062b\u0628\u062a \u062a\u0645\u0627\u0645 \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0628\u0647 \u062a\u0631\u062a\u06cc\u0628 \u062a\u0627\u0631\u06cc\u062e<\/td>\n<td>\u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc \u0648 \u062e\u0644\u0627\u0635\u0647 \u06a9\u0631\u062f\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0647\u0631 \u062d\u0633\u0627\u0628<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0646\u062d\u0648\u0647 \u062b\u0628\u062a<\/strong><\/td>\n<td>\u062b\u0628\u062a \u0627\u0648\u0644\u06cc\u0647 \u0648 \u0628\u0627 \u062c\u0632\u0626\u06cc\u0627\u062a \u06a9\u0627\u0645\u0644<\/td>\n<td>\u0627\u0646\u062a\u0642\u0627\u0644 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0627\u0632 \u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 (\u062e\u0644\u0627\u0635\u0647 \u0634\u062f\u0647)<\/td>\n<\/tr>\n<tr>\n<td><strong>\u062a\u0631\u062a\u06cc\u0628 \u062b\u0628\u062a<\/strong><\/td>\n<td>\u0628\u0631 \u0627\u0633\u0627\u0633 \u062a\u0627\u0631\u06cc\u062e \u0648\u0642\u0648\u0639 (\u0631\u0648\u0632 \u0628\u0647 \u0631\u0648\u0632)<\/td>\n<td>\u0628\u0631 \u0627\u0633\u0627\u0633 \u0633\u0631\u0641\u0635\u0644 \u062d\u0633\u0627\u0628\u200c\u0647\u0627 (\u062f\u0627\u0631\u0627\u06cc\u06cc\u060c \u0628\u062f\u0647\u06cc\u060c \u0647\u0632\u06cc\u0646\u0647 \u0648 &#8230;)<\/td>\n<\/tr>\n<tr>\n<td><strong>\u062d\u062c\u0645 \u0627\u0637\u0644\u0627\u0639\u0627\u062a<\/strong><\/td>\n<td>\u062c\u0632\u0626\u06cc \u0648 \u0645\u0641\u0635\u0644 (\u0645\u062b\u0644\u0627\u064b \u00ab\u062e\u0631\u06cc\u062f \u06f1\u06f0 \u06a9\u06cc\u0644\u0648 \u0628\u0631\u0646\u062c \u0627\u0632 \u0641\u0644\u0627\u0646 \u0641\u0631\u0648\u0634\u06af\u0627\u0647\u00bb)<\/td>\n<td>\u062e\u0644\u0627\u0635\u0647 \u0648 \u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc (\u0645\u062b\u0644\u0627\u064b \u00ab\u06a9\u0644 \u062e\u0631\u06cc\u062f \u0645\u0648\u0627\u062f \u062e\u0648\u0631\u0627\u06a9\u06cc \u062f\u0631 \u0641\u0631\u0648\u0631\u062f\u06cc\u0646\u00bb)<\/td>\n<\/tr>\n<tr>\n<td><strong>\u0628\u0631\u0627\u06cc \u0686\u0647 \u06a9\u0633\u0627\u0646\u06cc \u0645\u0641\u06cc\u062f\u062a\u0631 \u0627\u0633\u062a\u061f<\/strong><\/td>\n<td>\u062d\u0633\u0627\u0628\u062f\u0627\u0631 \u0648 \u0645\u0645\u06cc\u0632 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc (\u0628\u0631\u0627\u06cc \u0628\u0631\u0631\u0633\u06cc \u062f\u0642\u06cc\u0642)<\/td>\n<td>\u0645\u062f\u06cc\u0631 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 (\u0628\u0631\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc \u0633\u0631\u06cc\u0639)<\/td>\n<\/tr>\n<tr>\n<td><strong>\u062f\u0631 \u06cc\u06a9 \u06a9\u0644\u0627\u0645<\/strong><\/td>\n<td>\u062f\u0641\u062a\u0631 \u062e\u0627\u0637\u0631\u0627\u062a \u0631\u0648\u0632\u0627\u0646\u0647<\/td>\n<td>\u06af\u0632\u0627\u0631\u0634 \u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc \u0634\u062f\u0647 \u0645\u0627\u0647\u0627\u0646\u0647<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<h2>\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0686\u06cc\u0633\u062a\u061f (\u0628\u0627 \u0645\u062b\u0627\u0644 \u0648\u0627\u0642\u0639\u06cc \u0627\u0632 \u06cc\u06a9 \u06a9\u0627\u0641\u0647 \u062f\u0631 \u062a\u0647\u0631\u0627\u0646)<\/h2>\n<p>\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u062f\u0642\u06cc\u0642\u0627\u064b \u0645\u062b\u0644 <strong>\u06cc\u0627\u062f\u062f\u0627\u0634\u062a\u200c\u0647\u0627\u06cc \u0631\u0648\u0632\u0627\u0646\u0647 \u06cc\u06a9 \u06a9\u0627\u0641\u0647\u200c\u062f\u0627\u0631<\/strong> \u0627\u0633\u062a.<br \/>\n\u0641\u0631\u0636 \u06a9\u0646\u06cc\u062f \u06a9\u0627\u0641\u0647 \u00ab\u0633\u062a\u0627\u0631\u0647\u00bb \u062f\u0631 \u062e\u06cc\u0627\u0628\u0627\u0646 \u0648\u0644\u06cc\u0639\u0635\u0631. \u0647\u0631 \u0631\u0648\u06cc\u062f\u0627\u062f \u0645\u0627\u0644\u06cc \u062f\u0631 \u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u062b\u0628\u062a \u0645\u06cc\u200c\u0634\u0648\u062f:<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u062a\u0627\u0631\u06cc\u062e<\/th>\n<th style=\"text-align: center;\">\u0634\u0631\u062d<\/th>\n<th style=\"text-align: center;\">\u0628\u062f\u0647\u06a9\u0627\u0631<\/th>\n<th style=\"text-align: center;\">\u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u06f1\u06f4\u06f0\u06f4\/\u06f0\u06f1\/\u06f1\u06f0<\/td>\n<td style=\"text-align: center;\">\u062e\u0631\u06cc\u062f \u0642\u0647\u0648\u0647 \u0627\u0632 \u0641\u0644\u0627\u0646 \u0648\u0627\u0631\u062f\u06a9\u0646\u0646\u062f\u0647<\/td>\n<td style=\"text-align: center;\">\u06f2,\u06f5\u06f0\u06f0,\u06f0\u06f0\u06f0<\/td>\n<td style=\"text-align: center;\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u06f1\u06f4\u06f0\u06f4\/\u06f0\u06f1\/\u06f1\u06f0<\/td>\n<td style=\"text-align: center;\">&#8211;<\/td>\n<td style=\"text-align: center;\">&#8211;<\/td>\n<td style=\"text-align: center;\">\u06f2,\u06f5\u06f0\u06f0,\u06f0\u06f0\u06f0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u06f1\u06f4\u06f0\u06f4\/\u06f0\u06f1\/\u06f1\u06f1<\/td>\n<td style=\"text-align: center;\">\u0641\u0631\u0648\u0634 \u0642\u0647\u0648\u0647 \u0628\u0647 \u0645\u0634\u062a\u0631\u06cc \u0646\u0642\u062f\u06cc<\/td>\n<td style=\"text-align: center;\">\u06f1\u06f2\u06f0,\u06f0\u06f0\u06f0<\/td>\n<td style=\"text-align: center;\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u06f1\u06f4\u06f0\u06f4\/\u06f0\u06f1\/\u06f1\u06f1<\/td>\n<td style=\"text-align: center;\">&#8211;<\/td>\n<td style=\"text-align: center;\">&#8211;<\/td>\n<td style=\"text-align: center;\">\u06f1\u06f2\u06f0,\u06f0\u06f0\u06f0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0646\u06a9\u062a\u0647 \u0645\u0647\u0645:<\/strong> \u062c\u0645\u0639 \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 \u0647\u0631 \u0633\u0646\u062f \u0628\u0627\u06cc\u062f \u062d\u062a\u0645\u0627\u064b \u0628\u0631\u0627\u0628\u0631 \u0628\u0627\u0634\u062f. (\u0627\u06cc\u0646 \u06cc\u0639\u0646\u06cc \u0627\u0635\u0644 \u00ab\u062a\u0631\u0627\u0632 \u0628\u0648\u062f\u0646\u00bb)<\/p>\n<hr \/>\n<h2>\u062f\u0641\u062a\u0631 \u06a9\u0644 \u0686\u06cc\u0633\u062a\u061f (\u0628\u0627 \u0647\u0645\u06cc\u0646 \u0645\u062b\u0627\u0644 \u06a9\u0627\u0641\u0647)<\/h2>\n<p>\u062d\u0627\u0644\u0627 \u0635\u0627\u062d\u0628 \u06a9\u0627\u0641\u0647 \u0646\u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u062f \u0647\u0631 \u0631\u0648\u0632 \u06f1\u06f0 \u062a\u0627 \u0633\u0646\u062f \u0631\u0627 \u06cc\u06a9\u06cc \u06cc\u06a9\u06cc \u0628\u0628\u06cc\u0646\u062f. \u0627\u0648 \u0645\u06cc\u200c\u062e\u0648\u0627\u0647\u062f \u0628\u062f\u0627\u0646\u062f:<\/p>\n<blockquote><p>\u00ab\u062f\u0631 \u0641\u0631\u0648\u0631\u062f\u06cc\u0646 \u0645\u0627\u0647\u060c \u06a9\u0644 \u062e\u0631\u06cc\u062f \u0642\u0647\u0648\u0647 \u0686\u0642\u062f\u0631 \u0628\u0648\u062f\u0647\u061f \u06a9\u0644 \u0641\u0631\u0648\u0634 \u0642\u0647\u0648\u0647 \u0686\u0642\u062f\u0631\u061f\u00bb<\/p><\/blockquote>\n<p>\u0627\u06cc\u0646\u062c\u0627\u0633\u062a \u06a9\u0647 <strong>\u062f\u0641\u062a\u0631 \u06a9\u0644<\/strong> \u0648\u0627\u0631\u062f \u0639\u0645\u0644 \u0645\u06cc\u200c\u0634\u0648\u062f.<br \/>\n\u062f\u0631 \u062f\u0641\u062a\u0631 \u06a9\u0644\u060c \u0628\u0631\u0627\u06cc \u0647\u0631 \u062d\u0633\u0627\u0628 \u06cc\u06a9 \u0635\u0641\u062d\u0647 \u062c\u062f\u0627 \u062f\u0627\u0631\u06cc\u0645. \u0645\u062b\u0644\u0627\u064b:<br \/>\n<strong>\u062d\u0633\u0627\u0628 \u00ab\u062e\u0631\u06cc\u062f \u0642\u0647\u0648\u0647\u00bb \u062f\u0631 \u062f\u0641\u062a\u0631 \u06a9\u0644:<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u062a\u0627\u0631\u06cc\u062e<\/th>\n<th style=\"text-align: center;\">\u0634\u0631\u062d<\/th>\n<th style=\"text-align: center;\">\u0628\u062f\u0647\u06a9\u0627\u0631<\/th>\n<th style=\"text-align: center;\">\u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631<\/th>\n<th style=\"text-align: center;\">\u0645\u0627\u0646\u062f\u0647<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u0641\u0631\u0648\u0631\u062f\u06cc\u0646 \u06f1\u06f4\u06f0\u06f4<\/td>\n<td style=\"text-align: center;\">\u06a9\u0644 \u062e\u0631\u06cc\u062f\u0647\u0627<\/td>\n<td style=\"text-align: center;\">\u06f2,\u06f5\u06f0\u06f0,\u06f0\u06f0\u06f0<\/td>\n<td style=\"text-align: center;\">&#8211;<\/td>\n<td style=\"text-align: center;\">\u06f2,\u06f5\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0628\u062f\u0647\u06a9\u0627\u0631<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u062d\u0633\u0627\u0628 \u00ab\u0641\u0631\u0648\u0634 \u0642\u0647\u0648\u0647\u00bb \u062f\u0631 \u062f\u0641\u062a\u0631 \u06a9\u0644:<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u062a\u0627\u0631\u06cc\u062e<\/th>\n<th style=\"text-align: center;\">\u0634\u0631\u062d<\/th>\n<th style=\"text-align: center;\">\u0628\u062f\u0647\u06a9\u0627\u0631<\/th>\n<th style=\"text-align: center;\">\u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631<\/th>\n<th style=\"text-align: center;\">\u0645\u0627\u0646\u062f\u0647<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u0641\u0631\u0648\u0631\u062f\u06cc\u0646 \u06f1\u06f4\u06f0\u06f4<\/td>\n<td style=\"text-align: center;\">\u06a9\u0644 \u0641\u0631\u0648\u0634\u200c\u0647\u0627<\/td>\n<td style=\"text-align: center;\">&#8211;<\/td>\n<td style=\"text-align: center;\">\u06f3,\u06f2\u06f0\u06f0,\u06f0\u06f0\u06f0<\/td>\n<td style=\"text-align: center;\">\u06f3,\u06f2\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u062d\u0627\u0644\u0627 \u0635\u0627\u062d\u0628 \u06a9\u0627\u0641\u0647 \u062f\u0631 \u06cc\u06a9 \u0646\u06af\u0627\u0647 \u0645\u06cc\u200c\u0641\u0647\u0645\u062f: \u0641\u0631\u0648\u0634 \u0642\u0647\u0648\u0647 \u0627\u0632 \u062e\u0631\u06cc\u062f \u0642\u0647\u0648\u0647 \u0628\u06cc\u0634\u062a\u0631 \u0628\u0648\u062f\u0647 \u2192 \u0633\u0648\u062f \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<\/p>\n<hr \/>\n<h2>\u0646\u062d\u0648\u0647 \u0646\u0648\u0634\u062a\u0646 \u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u062f\u0641\u062a\u0631 \u06a9\u0644 (\u06af\u0627\u0645 \u0628\u0647 \u06af\u0627\u0645)<\/h2>\n<h3>\u0645\u0631\u062d\u0644\u0647 \u06f1: \u0647\u0631 \u0631\u0648\u06cc\u062f\u0627\u062f \u0645\u0627\u0644\u06cc \u0631\u0627 \u0627\u0648\u0644 \u062f\u0631 \u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0628\u0646\u0648\u06cc\u0633\u06cc\u062f<\/h3>\n<ul>\n<li>\u0634\u0645\u0627\u0631\u0647 \u0633\u0646\u062f (\u0627\u0632 \u06f1 \u0634\u0631\u0648\u0639 \u06a9\u0646\u06cc\u062f)<\/li>\n<li>\u062a\u0627\u0631\u06cc\u062e \u062f\u0642\u06cc\u0642 (\u0631\u0648\u0632\u060c \u0645\u0627\u0647\u060c \u0633\u0627\u0644)<\/li>\n<li>\u0634\u0631\u062d \u0645\u062e\u062a\u0635\u0631 \u0648 \u0645\u0641\u06cc\u062f<\/li>\n<li>\u0645\u0628\u0644\u063a \u0628\u062f\u0647\u06a9\u0627\u0631 \u0648 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631 (\u062d\u062a\u0645\u0627\u064b \u0628\u0631\u0627\u0628\u0631 \u0628\u0627\u0634\u0646\u062f)<\/li>\n<\/ul>\n<h3>\u0645\u0631\u062d\u0644\u0647 \u06f2: \u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u06f1\u06f5 \u0631\u0648\u0632 \u0628\u0639\u062f\u060c \u0628\u0647 \u062f\u0641\u062a\u0631 \u06a9\u0644 \u0645\u0646\u062a\u0642\u0644 \u06a9\u0646\u06cc\u062f<\/h3>\n<p>\u0637\u0628\u0642 \u0642\u0627\u0646\u0648\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u200c\u0647\u0627\u06cc \u0645\u0633\u062a\u0642\u06cc\u0645\u060c \u0634\u0645\u0627 \u062d\u062f\u0627\u06a9\u062b\u0631 \u06f1\u06f5 \u0631\u0648\u0632 \u0641\u0631\u0635\u062a \u062f\u0627\u0631\u06cc\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0631\u0627 \u0627\u0632 \u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0628\u0647 \u062f\u0641\u062a\u0631 \u06a9\u0644 \u0628\u0628\u0631\u06cc\u062f.<\/p>\n<h3>\u0645\u0631\u062d\u0644\u0647 \u06f3: \u062f\u0631 \u062f\u0641\u062a\u0631 \u06a9\u0644\u060c \u0628\u0631\u0627\u06cc \u0647\u0631 \u062d\u0633\u0627\u0628 \u06cc\u06a9 \u0635\u0641\u062d\u0647 \u062c\u062f\u0627 \u0628\u0627\u0632 \u06a9\u0646\u06cc\u062f<\/h3>\n<p>\u062a\u0631\u062a\u06cc\u0628 \u062d\u0633\u0627\u0628\u200c\u0647\u0627 \u0645\u0639\u0645\u0648\u0644\u0627\u064b \u0628\u0647 \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a \u0627\u0633\u062a:<br \/>\n\u06f1. \u062f\u0627\u0631\u0627\u06cc\u06cc\u200c\u0647\u0627 (\u0635\u0646\u062f\u0648\u0642\u060c \u0628\u0627\u0646\u06a9\u060c \u0645\u0648\u062c\u0648\u062f\u06cc \u06a9\u0627\u0644\u0627)<br \/>\n\u06f2. \u0628\u062f\u0647\u06cc\u200c\u0647\u0627 (\u062a\u0633\u0647\u06cc\u0644\u0627\u062a \u0628\u0627\u0646\u06a9\u06cc\u060c \u0686\u06a9 \u067e\u0631\u062f\u0627\u062e\u062a\u0646\u06cc)<br \/>\n\u06f3. \u0633\u0631\u0645\u0627\u06cc\u0647 \u0648 \u0633\u0648\u062f \u0627\u0646\u0628\u0627\u0634\u062a\u0647<\/p>\n<h3>\u0645\u0631\u062d\u0644\u0647 \u06f4: \u0645\u0627\u0646\u062f\u0647 \u0647\u0631 \u062d\u0633\u0627\u0628 \u0631\u0627 \u0628\u06af\u06cc\u0631\u06cc\u062f<\/h3>\n<p>\u0645\u0627\u0646\u062f\u0647 = \u0645\u062c\u0645\u0648\u0639 \u0628\u062f\u0647\u06a9\u0627\u0631\u0647\u0627 \u0645\u0646\u0647\u0627\u06cc \u0645\u062c\u0645\u0648\u0639 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631\u0647\u0627<br \/>\n\u0627\u06af\u0631 \u062d\u0627\u0635\u0644 \u0645\u062b\u0628\u062a \u0634\u062f \u2192 \u0645\u0627\u0646\u062f\u0647 \u0628\u062f\u0647\u06a9\u0627\u0631<br \/>\n\u0627\u06af\u0631 \u0645\u0646\u0641\u06cc \u0634\u062f \u2192 \u0645\u0627\u0646\u062f\u0647 \u0628\u0633\u062a\u0627\u0646\u06a9\u0627\u0631<\/p>\n<hr \/>\n<h2>\u0686\u0647 \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a\u06cc \u0628\u0627\u0639\u062b \u062c\u0631\u06cc\u0645\u0647 \u0648 \u0631\u062f \u062f\u0641\u0627\u062a\u0631 \u0645\u06cc\u200c\u0634\u0648\u062f\u061f<\/h2>\n<p>\u0637\u0628\u0642 \u062a\u062c\u0631\u0628\u0647 \u0645\u0646 (\u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062a\u0647\u0631\u0627\u0646)\u060c \u0628\u06cc\u0634\u062a\u0631\u06cc\u0646 \u062c\u0631\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0645\u0648\u06a9\u0644\u06cc\u0646\u0645 \u0645\u06cc\u200c\u062e\u0648\u0631\u0646\u062f \u0628\u0647 \u062e\u0627\u0637\u0631 \u0627\u06cc\u0646 \u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u0633\u0627\u062f\u0647 \u0627\u0633\u062a:<\/p>\n<table>\n<thead>\n<tr>\n<th style=\"text-align: center;\">\u0627\u0634\u062a\u0628\u0627\u0647 \u0631\u0627\u06cc\u062c<\/th>\n<th style=\"text-align: center;\">\u0646\u062a\u06cc\u062c\u0647<\/th>\n<th style=\"text-align: center;\">\u0631\u0627\u0647\u06a9\u0627\u0631<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062f\u0641\u062a\u0631 \u0633\u0627\u0644 \u0642\u0628\u0644<\/td>\n<td style=\"text-align: center;\">\u0631\u062f \u062f\u0641\u0627\u062a\u0631 + \u062c\u0631\u06cc\u0645\u0647 \u06f1\u06f0% \u0645\u0627\u0644\u06cc\u0627\u062a<\/td>\n<td style=\"text-align: center;\">\u0647\u0631 \u0633\u0627\u0644 \u062f\u0641\u062a\u0631 \u062c\u062f\u06cc\u062f \u067e\u0644\u0645\u067e \u06a9\u0646\u06cc\u062f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u0633\u0641\u06cc\u062f \u06af\u0630\u0627\u0634\u062a\u0646 \u0635\u0641\u062d\u0627\u062a<\/td>\n<td style=\"text-align: center;\">\u0631\u062f \u062f\u0641\u0627\u062a\u0631<\/td>\n<td style=\"text-align: center;\">\u0627\u06af\u0631 \u0635\u0641\u062d\u0647 \u062a\u0645\u0627\u0645 \u0646\u0634\u062f\u0647\u060c \u062e\u0637 \u0645\u0648\u0631\u0628 \u0628\u06a9\u0634\u06cc\u062f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u062a\u0623\u062e\u06cc\u0631 \u0628\u06cc\u0634 \u0627\u0632 \u06f1\u06f5 \u0631\u0648\u0632 \u062f\u0631 \u0627\u0646\u062a\u0642\u0627\u0644 \u0628\u0647 \u062f\u0641\u062a\u0631 \u06a9\u0644<\/td>\n<td style=\"text-align: center;\">\u0646\u0627\u0645\u0639\u062a\u0628\u0631 \u0634\u062f\u0646 \u062f\u0641\u0627\u062a\u0631<\/td>\n<td style=\"text-align: center;\">\u0647\u0631 \u0647\u0641\u062a\u0647 \u06cc\u06a9\u0628\u0627\u0631 \u0627\u0646\u062a\u0642\u0627\u0644 \u0628\u062f\u0647\u06cc\u062f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u062e\u0637 \u062e\u0648\u0631\u062f\u06af\u06cc \u0648 \u062a\u0631\u0627\u0634\u06cc\u062f\u06af\u06cc \u0632\u06cc\u0627\u062f<\/td>\n<td style=\"text-align: center;\">\u0633\u0648\u0621 \u0638\u0646 \u0645\u0645\u06cc\u0632 \u0648 \u0631\u062f \u062f\u0641\u0627\u062a\u0631<\/td>\n<td style=\"text-align: center;\">\u0628\u0627 \u062e\u0648\u062f\u06a9\u0627\u0631 \u0645\u0634\u06a9\u06cc \u0648 \u0628\u062f\u0648\u0646 \u0644\u0627\u06a9 \u063a\u0644\u0637\u200c\u06af\u06cc\u0631 \u06a9\u0627\u0631 \u06a9\u0646\u06cc\u062f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">\u062b\u0628\u062a \u0646\u06a9\u0631\u062f\u0646 \u06cc\u06a9 \u06cc\u0627 \u0686\u0646\u062f \u0631\u0648\u06cc\u062f\u0627\u062f<\/td>\n<td style=\"text-align: center;\">\u0631\u062f \u062f\u0641\u0627\u062a\u0631 + \u062c\u0631\u06cc\u0645\u0647<\/td>\n<td style=\"text-align: center;\">\u0647\u0645\u0647 \u0641\u06cc\u0634\u200c\u0647\u0627\u06cc \u0628\u0627\u0646\u06a9\u06cc \u0648 \u0641\u0627\u06a9\u062a\u0648\u0631\u0647\u0627 \u0631\u0627 \u0646\u06af\u0647 \u062f\u0627\u0631\u06cc\u062f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><strong>\u062c\u0631\u06cc\u0645\u0647 \u0639\u062f\u0645 \u0627\u0631\u0627\u0626\u0647 \u062f\u0641\u0627\u062a\u0631 = \u06f2\u06f0% \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062a\u0639\u0644\u0642<\/strong><br \/>\n<strong>\u062c\u0631\u06cc\u0645\u0647 \u0631\u062f \u062f\u0641\u0627\u062a\u0631 (\u0628\u0647 \u062f\u0644\u06cc\u0644 \u0627\u0634\u062a\u0628\u0627\u0647) = \u06f1\u06f0% \u0645\u0627\u0644\u06cc\u0627\u062a \u0645\u062a\u0639\u0644\u0642<\/strong><\/p><\/blockquote>\n<hr \/>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-696 size-full\" src=\"https:\/\/davoodkamrani.ir\/maliat\/wp-content\/uploads\/2026\/04\/\u062f\u0641\u062a\u0631-\u0631\u0648\u0632\u0646\u0627\u0645\u0647.webp\" alt=\"\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647\" width=\"600\" height=\"400\" srcset=\"https:\/\/davoodkamrani.ir\/maliat\/wp-content\/uploads\/2026\/04\/\u062f\u0641\u062a\u0631-\u0631\u0648\u0632\u0646\u0627\u0645\u0647.webp 600w, https:\/\/davoodkamrani.ir\/maliat\/wp-content\/uploads\/2026\/04\/\u062f\u0641\u062a\u0631-\u0631\u0648\u0632\u0646\u0627\u0645\u0647-300x200.webp 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<h2>\u0633\u0648\u0627\u0644\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644 \u0645\u0634\u062a\u0631\u06cc\u0627\u0646 \u0645\u0646<\/h2>\n<p><strong>\u0633\u0648\u0627\u0644 \u06f1: \u0622\u06cc\u0627 \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631 \u06a9\u0648\u0686\u06a9 \u0645\u0646 \u0647\u0645 \u0628\u0627\u06cc\u062f \u0627\u06cc\u0646 \u062f\u0641\u0627\u062a\u0631 \u0631\u0627 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f\u061f<\/strong><br \/>\n\u067e\u0627\u0633\u062e: \u0627\u06af\u0631 \u0634\u0645\u0627 \u0634\u062e\u0635 \u062d\u0642\u0648\u0642\u06cc (\u0634\u0631\u06a9\u062a) \u0647\u0633\u062a\u06cc\u062f \u06cc\u0627 \u062c\u0632\u0621 \u0645\u0634\u0627\u063a\u0644 \u06af\u0631\u0648\u0647 \u0627\u0648\u0644 (\u0641\u0631\u0648\u0634 \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0627\u0644\u0627\u06cc \u06f3\u06f0 \u0645\u06cc\u0644\u06cc\u0627\u0631\u062f \u062a\u0648\u0645\u0627\u0646)\u060c \u062d\u062a\u0645\u0627\u064b \u0628\u0627\u06cc\u062f. \u0648\u06af\u0631\u0646\u0647 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0632 \u062f\u0641\u0627\u062a\u0631 \u0633\u0627\u062f\u0647\u200c\u062a\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f. \u0628\u0631\u0627\u06cc \u0627\u0637\u0644\u0627\u0639 \u062f\u0642\u06cc\u0642 \u0627\u0632 \u06af\u0631\u0648\u0647 \u062e\u0648\u062f\u062a\u0627\u0646\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0627 \u0645\u0646 \u062a\u0645\u0627\u0633 \u0628\u06af\u06cc\u0631\u06cc\u062f.<br \/>\n<strong>\u0633\u0648\u0627\u0644 \u06f2: \u0627\u0644\u0627\u0646 \u06a9\u0647 \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0634\u062f\u0647\u060c \u062f\u06cc\u06af\u0631 \u0646\u06cc\u0627\u0632\u06cc \u0628\u0647 \u062f\u0641\u062a\u0631 \u06a9\u0627\u063a\u0630\u06cc \u0646\u06cc\u0633\u062a\u061f<\/strong><br \/>\n\u067e\u0627\u0633\u062e: \u0628\u0644\u0647. \u0627\u0632 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f4\u060c \u0647\u0645\u0647 \u062f\u0641\u0627\u062a\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0628\u0627\u06cc\u062f \u062f\u0631 \u0633\u0627\u0645\u0627\u0646\u0647 my.tax.gov.ir \u062b\u0628\u062a \u0634\u0648\u0646\u062f. \u0627\u0645\u0627\u0645\u0631\u0627\u062d\u0644 \u062b\u0628\u062a \u0647\u0646\u0648\u0632 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u062f\u0627\u0646\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0627\u0631\u062f.<br \/>\n<strong>\u0633\u0648\u0627\u0644 \u06f3: \u0627\u06af\u0631 \u0627\u0634\u062a\u0628\u0627\u0647 \u06a9\u0631\u062f\u0645\u060c \u0686\u0637\u0648\u0631 \u0627\u0635\u0644\u0627\u062d \u06a9\u0646\u0645\u061f<\/strong><br \/>\n\u067e\u0627\u0633\u062e: \u0628\u0631\u0627\u06cc \u062f\u0641\u0627\u062a\u0631 \u06a9\u0627\u063a\u0630\u06cc: \u062e\u0637 \u0642\u0631\u0645\u0632 \u0631\u0648\u06cc \u0627\u0634\u062a\u0628\u0627\u0647 + \u0646\u0648\u0634\u062a\u0646 \u0635\u062d\u06cc\u062d \u0628\u0627\u0644\u0627\u06cc\u0634. \u0628\u0631\u0627\u06cc \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc: \u0641\u0642\u0637 \u0628\u0627 \u00ab\u0633\u0646\u062f \u0627\u0635\u0644\u0627\u062d\u06cc\u00bb \u0627\u0645\u06a9\u0627\u0646\u200c\u067e\u0630\u06cc\u0631 \u0627\u0633\u062a.<br \/>\n<strong>\u0633\u0648\u0627\u0644 \u06f4: \u0686\u0647 \u0632\u0645\u0627\u0646\u06cc \u0628\u0627\u06cc\u062f \u062f\u0641\u0627\u062a\u0631 \u0631\u0627 \u067e\u0644\u0645\u067e \u06a9\u0646\u06cc\u0645\u061f<\/strong><br \/>\n\u067e\u0627\u0633\u062e: \u0628\u0631\u0627\u06cc \u062f\u0641\u0627\u062a\u0631 \u06a9\u0627\u063a\u0630\u06cc: \u0642\u0628\u0644 \u0627\u0632 \u0634\u0631\u0648\u0639 \u0633\u0627\u0644 \u0645\u0627\u0644\u06cc (\u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u0627\u0633\u0641\u0646\u062f). \u0628\u0631\u0627\u06cc \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc: \u062d\u062f\u0627\u06a9\u062b\u0631 \u062a\u0627 \u06f3\u06f1 \u0641\u0631\u0648\u0631\u062f\u06cc\u0646 \u0647\u0631 \u0633\u0627\u0644.<\/p>\n<hr \/>\n<h2>\u0686\u0631\u0627 \u0628\u0627\u06cc\u062f \u0628\u0631\u0627\u06cc \u062a\u062d\u0631\u06cc\u0631 \u062f\u0641\u0627\u062a\u0631 \u0642\u0627\u0646\u0648\u0646\u06cc \u0627\u0632 \u06cc\u06a9 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u06a9\u0645\u06a9 \u0628\u06af\u06cc\u0631\u06cc\u062f\u061f<\/h2>\n<p>\u062d\u062a\u06cc \u0627\u06af\u0631 \u0634\u0645\u0627 \u0646\u0631\u0645\u200c\u0627\u0641\u0632\u0627\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0647\u0645 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f\u060c \u06cc\u06a9 \u0627\u0634\u062a\u0628\u0627\u0647 \u06a9\u0648\u0686\u06a9 \u062f\u0631 \u062b\u0628\u062a \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u0628\u0627\u0639\u062b \u0634\u0648\u062f:<\/p>\n<ul>\n<li>\u062f\u0641\u0627\u062a\u0631\u062a\u0627\u0646 \u0631\u062f \u0634\u0648\u062f<\/li>\n<li>\u062c\u0631\u06cc\u0645\u0647 \u06f1\u06f0 \u062a\u0627 \u06f2\u06f0 \u062f\u0631\u0635\u062f\u06cc \u0628\u062e\u0648\u0631\u06cc\u062f<\/li>\n<li>\u0648\u0642\u062a \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0632\u06cc\u0627\u062f\u06cc \u0628\u0631\u0627\u06cc \u0627\u0639\u062a\u0631\u0627\u0636 \u0635\u0631\u0641 \u06a9\u0646\u06cc\u062f<\/li>\n<\/ul>\n<p>\u0645\u0646 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u0634\u0627\u0648\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u062f\u0631 \u062a\u0647\u0631\u0627\u0646\u060c \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u0645\u06cc\u200c\u06a9\u0646\u0645:<\/p>\n<ul>\n<li>\u062a\u0639\u06cc\u06cc\u0646 \u06a9\u0646\u06cc\u062f \u062c\u0632\u0648 \u06a9\u062f\u0627\u0645 \u06af\u0631\u0648\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0647\u0633\u062a\u06cc\u062f<\/li>\n<li>\u062f\u0641\u0627\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u06a9\u0644 \u0631\u0627 \u0628\u062f\u0648\u0646 \u0627\u0634\u062a\u0628\u0627\u0647 \u0648 \u0645\u0646\u0637\u0628\u0642 \u0628\u0627 \u0622\u062e\u0631\u06cc\u0646 \u0642\u0648\u0627\u0646\u06cc\u0646 \u0628\u0646\u0648\u06cc\u0633\u06cc\u062f<\/li>\n<li>\u062f\u0631 \u0632\u0645\u0627\u0646 \u062e\u0648\u062f\u062a\u0627\u0646 \u0635\u0631\u0641\u0647\u200c\u062c\u0648\u06cc\u06cc \u06a9\u0646\u06cc\u062f (\u062a\u0627 \u062a\u0645\u0631\u06a9\u0632\u062a\u0627\u0646 \u0631\u0648\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u062a\u0627\u0646 \u0628\u0627\u0634\u062f)<\/li>\n<li>\u0627\u0632 \u062c\u0631\u06cc\u0645\u0647\u200c\u0647\u0627\u06cc \u0633\u0646\u06af\u06cc\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0641\u0631\u0627\u0631 \u06a9\u0646\u06cc\u062f<\/li>\n<\/ul>\n<p><strong>\u0628\u0631\u0627\u06cc \u0645\u0634\u0627\u0648\u0631\u0647 \u0631\u0627\u06cc\u06af\u0627\u0646 (\u06f1\u06f5 \u062f\u0642\u06cc\u0642\u0647 \u0627\u0648\u0644):<\/strong><br \/>\n\u0628\u0627 \u0634\u0645\u0627\u0631\u0647 [\u0634\u0645\u0627\u0631\u0647 \u062a\u0645\u0627\u0633 \u0634\u0645\u0627] \u062a\u0645\u0627\u0633 \u0628\u06af\u06cc\u0631\u06cc\u062f<br \/>\n\u06cc\u0627 \u062f\u0631 \u0648\u0627\u062a\u0633\u0627\u067e \u067e\u06cc\u0627\u0645 \u0628\u062f\u06cc\u062f [\u0644\u06cc\u0646\u06a9 \u0648\u0627\u062a\u0633\u0627\u067e \u0634\u0645\u0627]<\/p>\n<hr \/>\n<h2>\u062c\u0645\u0639\u200c\u0628\u0646\u062f\u06cc<\/h2>\n<ul>\n<li><strong>\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647<\/strong> = \u062b\u0628\u062a \u062f\u0642\u06cc\u0642 \u0648 \u0631\u0648\u0632\u0627\u0646\u0647 \u0647\u0645\u0647 \u0631\u0648\u06cc\u062f\u0627\u062f\u0647\u0627\u06cc \u0645\u0627\u0644\u06cc<\/li>\n<li><strong>\u062f\u0641\u062a\u0631 \u06a9\u0644<\/strong> = \u062f\u0633\u062a\u0647\u200c\u0628\u0646\u062f\u06cc \u0648 \u062e\u0644\u0627\u0635\u0647 \u0647\u0645\u0627\u0646 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0628\u0631\u0627\u06cc \u062a\u0635\u0645\u06cc\u0645\u200c\u06af\u06cc\u0631\u06cc<\/li>\n<li>\u0627\u06cc\u0646 \u062f\u0648 \u062f\u0641\u062a\u0631 \u0645\u06a9\u0645\u0644 \u0647\u0645 \u0647\u0633\u062a\u0646\u062f \u0648 \u0647\u0631 \u062f\u0648 \u0628\u0631\u0627\u06cc \u0633\u0627\u0632\u0645\u0627\u0646 \u0645\u0627\u0644\u06cc\u0627\u062a\u06cc \u0627\u0644\u0632\u0627\u0645\u06cc \u0627\u0633\u062a<\/li>\n<li>\u0627\u0634\u062a\u0628\u0627\u0647\u0627\u062a \u0633\u0627\u062f\u0647 (\u0645\u062b\u0644 \u062a\u0623\u062e\u06cc\u0631 \u06cc\u0627 \u0633\u0641\u06cc\u062f \u06af\u0630\u0627\u0634\u062a\u0646 \u0635\u0641\u062d\u0647) \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u062f \u062c\u0631\u06cc\u0645\u0647 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u062f<\/li>\n<li>\u0627\u0632 \u0633\u0627\u0644 \u06f1\u06f4\u06f0\u06f4\u060c \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc \u0627\u062c\u0628\u0627\u0631\u06cc \u0634\u062f\u0647\u200c\u0627\u0646\u062f<\/li>\n<\/ul>\n<p>\u0627\u06af\u0631 \u0647\u0646\u0648\u0632 \u0633\u0648\u0627\u0644\u06cc \u062f\u0627\u0631\u06cc\u062f \u06cc\u0627 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u06a9\u0645\u06a9 \u062f\u0631 \u062a\u062d\u0631\u06cc\u0631 \u062f\u0641\u0627\u062a\u0631 \u062f\u0627\u0631\u06cc\u062f\u060c \u062e\u0648\u0634\u062d\u0627\u0644 \u0645\u06cc\u200c\u0634\u0648\u0645 \u06a9\u0645\u06a9 \u06a9\u0646\u0645. \u0645\u0646 \u0647\u0631 \u0631\u0648\u0632 \u062f\u0631 \u062a\u0647\u0631\u0627\u0646\u060c \u062f\u0631 \u062e\u062f\u0645\u062a \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u0645\u062d\u0644\u06cc \u0647\u0633\u062a\u0645.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u062f\u0641\u062a\u0631 \u06a9\u0644 \u0686\u06cc\u0633\u062a\u061f (\u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u0633\u0627\u062f\u0647 \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628\u200c\u0648\u06a9\u0627\u0631\u0647\u0627\u06cc \u062a\u0647\u0631\u0627\u0646) \u0627\u06af\u0631 \u0635\u0627\u062d\u0628 \u06cc\u06a9 \u06a9\u0627\u0641\u0647 \u062f\u0631 \u062e\u06cc\u0627\u0628\u0627\u0646 \u0648\u0644\u06cc\u0639\u0635\u0631\u060c \u06cc\u06a9 \u0645\u0637\u0628 \u062f\u0646\u062f\u0627\u0646\u067e\u0632\u0634\u06a9\u06cc \u062f\u0631 \u0627\u0644\u0647\u06cc\u0647\u060c \u06cc\u0627 \u06cc\u06a9 \u0641\u0631\u0648\u0634\u06af\u0627\u0647 \u0644\u0628\u0627\u0633 \u062f\u0631 \u062a\u062c\u0631\u06cc\u0634 \u0647\u0633\u062a\u06cc\u062f\u060c \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u064b \u0627\u06cc\u0646 \u0633\u0648\u0627\u0644 \u0628\u0631\u0627\u06cc\u062a\u0627\u0646 \u067e\u06cc\u0634 \u0622\u0645\u062f\u0647: \u00ab\u062f\u0641\u062a\u0631 \u0631\u0648\u0632\u0646\u0627\u0645\u0647 \u0648 \u062f\u0641\u062a\u0631 \u06a9\u0644 \u0686\u0647 \u0641\u0631\u0642\u06cc \u062f\u0627\u0631\u0646\u062f\u061f \u0645\u06af\u0647 \u0647\u0631 \u062f\u0648 \u062f\u0641\u062a\u0631 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0646\u06cc\u0633\u062a\u0646\u062f\u061f\u00bb \u062e\u06cc\u0627\u0644\u062a\u0627\u0646 \u0631\u0627\u062d\u062a \u0628\u0627\u0634\u062f. \u0634\u0645\u0627 \u062a\u0646\u0647\u0627 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