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https:\/\/vodoglobal.com\/wp-content\/uploads\/2023\/03\/VODO-Introduces-the-Latest-Upgrade-Accounting-Tree-Version-2.1-300x200.jpg 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><figcaption id=\"caption-attachment-2119\" class=\"wp-caption-text\">\u0641\u0648\u062f\u0648 \u062a\u064f\u0639\u0644\u0646 \u0639\u0646 \u0627\u0644\u0625\u0635\u062f\u0627\u0631 2.1 \u0645\u0646 \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062a\u0642\u062f\u0645\u0629<\/figcaption><\/figure>\n<h3>\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629<\/h3>\n<p>\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0647\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u064a 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\u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u0646\u064a\u0631\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u0633\u0639\u064a\u0631\u060c \u0648\u062a\u0634\u0643\u064a\u0644\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0627\u0644\u0634\u0631\u0627\u0621 \u0628\u0647\u062f\u0641 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0631\u0628\u062d\u064a\u0629. <\/p>\n<h6>\u0627\u0644\u062a\u0635\u0646\u064a\u0639<\/h6>\n<p>\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u062a\u064f\u0639\u062f \u062c\u0632\u0621\u064b\u0627 \u0641\u0631\u0639\u064a\u064b\u0627 \u0645\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0641\u064a \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c. \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u062a\u0633\u062c\u064a\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u060c \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0639\u0645\u0644\u064a\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0646\u062a\u062c. <\/p>\n<p>\u062a\u0643\u0645\u064f\u0646 \u0623\u0647\u0645\u064a\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0636\u0645\u0646 \u062f\u0644\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0641\u064a \u0623\u0646\u0647\u0627 \u062a\u0648\u0641\u0651\u0631 \u062a\u0641\u0635\u064a\u0644\u0627\u064b \u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u062d\u0645\u0644\u0647\u0627 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u0644\u0639. \u0648\u062a\u064f\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0631\u0628\u062d\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0641\u064a\u0647\u0627 \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0628\u0647\u062f\u0641 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0631\u0628\u062d\u064a\u0629. <\/p>\n<p>\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0635\u0646\u064a\u0639:<\/p>\n<ol>\n<li>\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645: \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0639. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u062a\u0643\u0644\u0641\u0629 \u0623\u064a \u0645\u0648\u0627\u062f \u062a\u0645 \u0634\u0631\u0627\u0624\u0647\u0627 \u0623\u0648 \u0625\u0646\u062a\u0627\u062c\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0634\u0631\u0643\u0629. <\/li>\n<li>\u0645\u062e\u0632\u0648\u0646 \u062a\u062d\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644 (Work-in-Progress Inventory): \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u064a \u0645\u0627 \u0632\u0627\u0644\u062a \u0642\u064a\u062f \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u0644\u0645 \u062a\u0643\u062a\u0645\u0644 \u0628\u0639\u062f. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0643\u0628\u062f\u0647\u0627 \u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e\u0647. <\/li>\n<li>\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u0629 (Finished Goods Inventory): \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0645\u064f\u0643\u062a\u0645\u0644\u0629 \u0627\u0644\u062c\u0627\u0647\u0632\u0629 \u0644\u0644\u0628\u064a\u0639. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u0627\u0644\u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c \u0648\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0643\u0628\u062f\u0647\u0627 \u0644\u0625\u0646\u062a\u0627\u062c \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0627\u0645\u0629. <\/li>\n<li>\u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 (Direct Labor): \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u0623\u062c\u0648\u0631 \u0648\u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0639\u0645\u0644\u0648\u0646 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u0644\u0639. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0623\u064a \u0645\u0648\u0638\u0641\u064a\u0646 \u064a\u0634\u0627\u0631\u0643\u0648\u0646 \u0641\u064a \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c\u060c \u0623\u0648 \u062a\u0639\u0628\u0626\u062a\u0647\u060c \u0623\u0648 \u0645\u0639\u0627\u0644\u062c\u062a\u0647.\n<p> <\/li>\n<li>\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (Manufacturing Overhead): \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u0635\u0646\u064a\u0639 \u0627\u0644\u0645\u0646\u062a\u062c. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0627\u0644\u0645\u0631\u0627\u0641\u0642 (\u0643\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u0645\u0627\u0621)\u060c \u0648\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0645\u0639\u062f\u0627\u062a\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0631\u062a\u0628\u0637 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0628\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c. <\/li>\n<\/ol>\n<p>\u0628\u0627\u0644\u0645\u0644\u062e\u0635\u060c \u062a\u0648\u0641\u0631 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0636\u0645\u0646 \u062f\u0644\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0642\u064a\u0651\u0645\u0629 \u062d\u0648\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u062d\u0645\u0644\u0647\u0627 \u0641\u064a \u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0633\u0644\u0639. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062a\u0628\u0639 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u062a\u062a\u0645\u0643\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u0646\u064a\u0631\u0629 \u0628\u0634\u0623\u0646 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a\u060c \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0641\u0627\u0642\u062f\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0623\u0648 \u062e\u0637\u0648\u0637 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0623\u0643\u062b\u0631 \u0631\u0628\u062d\u064a\u0629. <\/p>\n<h6>\u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0639\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 (Standard Cost Variance):<\/h6>\n<p>\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0639\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 (Standard Cost Variance &#8211; SCV):<br \/>\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0636\u0645\u0646 \u062f\u0644\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u0625\u0646\u062a\u0627\u062c \u0645\u0646\u062a\u062c \u0645\u0627 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0627\u062c.<br \/>\u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u0644\u0645\u0646\u062a\u062c:<br \/>\u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<br \/>\u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0628\u0627\u0634\u0631<br \/>\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<br \/>\u0648\u0647\u064a \u062a\u0645\u062b\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u064a\u064f\u0641\u062a\u0631\u0636 \u0623\u0646 \u062a\u064f\u0646\u0641\u0642 \u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0645\u0646\u062a\u062c.<br \/>\u0623\u0645\u0627 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0627\u062c\u060c \u0641\u0647\u064a \u062a\u0645\u062b\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u0646\u0641\u0627\u0642\u0647\u0627 \u0641\u0639\u0644\u064a\u064b\u0627 \u0623\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0639.<br \/>\u064a\u064f\u0638\u0647\u0631 \u062d\u0633\u0627\u0628 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643:<br \/>\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0645\u0648\u062c\u0628\u0629 (\u0639\u0646\u062f \u0625\u0646\u0641\u0627\u0642 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u060c \u0645\u0645\u0627 \u064a\u062f\u0644 \u0639\u0644\u0649 \u0643\u0641\u0627\u0621\u0629)<br \/>\u0623\u0648 \u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0633\u0627\u0644\u0628\u0629 (\u0639\u0646\u062f \u0625\u0646\u0641\u0627\u0642 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0647\u062f\u0631 \u0623\u0648 \u0636\u0639\u0641 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621)<br \/>\u064a\u0633\u0627\u0639\u062f \u062a\u062a\u0628\u0639 \u0647\u0630\u0647 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641.  <\/p>\n<p>\u062a\u0643\u0645\u064f\u0646 \u0623\u0647\u0645\u064a\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0639\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 (SCV) \u0636\u0645\u0646 \u062f\u0644\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0641\u064a \u0623\u0646\u0647\u0627 \u062a\u0648\u0641\u0651\u0631 \u0648\u0633\u064a\u0644\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0644\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0627\u062c.<br \/>\u0648\u062a\u064f\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0623\u062f\u0627\u0629 \u0645\u0647\u0645\u0629 \u0641\u064a:<br \/>\u062a\u062d\u062f\u064a\u062f \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0647\u062f\u0631 \u0623\u0648 \u0639\u062f\u0645 \u0627\u0644\u0643\u0641\u0627\u0621\u0629<br \/>\u062a\u062d\u0644\u064a\u0644 \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641\u0627\u062a \u0641\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641<br \/>\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629<br \/>\u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a<br \/>\u0628\u0627\u062e\u062a\u0635\u0627\u0631\u060c \u062a\u064f\u0633\u0627\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629. <\/p>\n<p>\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0639\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 (Standard Cost Variance &#8211; SCV):<\/p>\n<ol>\n<li>\u0627\u0646\u062d\u0631\u0627\u0641 \u0633\u0639\u0631 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (Direct Materials Price Variance):<br \/>\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0625\u0646\u062a\u0627\u062c \u0645\u0646\u062a\u062c \u0645\u0627 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0645\u0648\u0627\u062f.<br \/>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u062f \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629\u060c \u064a\u0638\u0647\u0631 \u0631\u0635\u064a\u062f \u0645\u062f\u064a\u0646 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0633\u0644\u0628\u064a (\u062a\u0643\u0644\u0641\u0629 \u0632\u0627\u0626\u062f\u0629).<br \/>\u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629\u060c \u0641\u064a\u0638\u0647\u0631 \u0631\u0635\u064a\u062f \u062f\u0627\u0626\u0646\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0625\u064a\u062c\u0627\u0628\u064a (\u062a\u0648\u0641\u064a\u0631 \u0641\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629).<br \/>\u064a\u064f\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0623\u062f\u0627\u0629 \u0645\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u060c \u062d\u064a\u062b \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a:<br \/>\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u0621\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0634\u0631\u0627\u0621.<br \/>\u062a\u062d\u062f\u064a\u062f \u062a\u0623\u062b\u064a\u0631 \u062a\u063a\u064a\u0651\u0631 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0633\u0648\u0642 \u0639\u0644\u0649 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c.<br \/>\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0641\u0627\u0648\u0636\u064a\u0629 \u0623\u0641\u0636\u0644 \u0645\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646.  <\/li>\n<li>\u0627\u0646\u062d\u0631\u0627\u0641 \u0643\u0645\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (Direct Materials Usage Variance):<br \/>\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0643\u0645\u064a\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645 \u0627\u0644\u062a\u064a \u064a\u064f\u0641\u062a\u0631\u0636 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0644\u0625\u0646\u062a\u0627\u062c \u0645\u0646\u062a\u062c \u0645\u0639\u064a\u0646 \u0648\u0627\u0644\u0643\u0645\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0641\u0639\u0644\u064a\u064b\u0627.<br \/>\u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0643\u0645\u064a\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u0648\u0627\u062f \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0643\u0645\u064a\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u064a\u064f\u0638\u0647\u0631 \u0631\u0635\u064a\u062f\u064b\u0627 \u0645\u062f\u064a\u0646\u064b\u0627\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0633\u0644\u0628\u064a (\u0647\u062f\u0631 \u0623\u0648 \u0639\u062f\u0645 \u0643\u0641\u0627\u0621\u0629 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645).<br \/>\u0623\u0645\u0627 \u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0643\u0645\u064a\u0629 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u060c \u0641\u0625\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u064a\u064f\u0638\u0647\u0631 \u0631\u0635\u064a\u062f\u064b\u0627 \u062f\u0627\u0626\u0646\u064b\u0627\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0625\u064a\u062c\u0627\u0628\u064a (\u0643\u0641\u0627\u0621\u0629 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0648 \u062a\u0642\u0644\u064a\u0644 \u0644\u0644\u0647\u062f\u0631).<br \/>\u0647\u0630\u0627 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649:<br \/>\u062a\u062d\u0644\u064a\u0644 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c.<br \/>\u062a\u062d\u062f\u064a\u062f \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0641\u0627\u0642\u062f \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0632\u0627\u0626\u062f.<br \/>\u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0635\u0646\u064a\u0639 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641.  <\/li>\n<li>\u0627\u0646\u062d\u0631\u0627\u0641 \u0645\u0639\u062f\u0644 \u0623\u062c\u0648\u0631 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 (Direct Labor Rate Variance):<br \/>\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a \u062e\u0637 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0648\u0645\u0639\u062f\u0644 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0641\u0639\u0644\u064a \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0644\u0647\u0645.<br \/>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0641\u0639\u0644\u064a \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u060c \u0641\u0625\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u064a\u064f\u0638\u0647\u0631 \u0631\u0635\u064a\u062f\u064b\u0627 \u0645\u062f\u064a\u0646\u064b\u0627\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0633\u0644\u0628\u064a (\u062a\u0643\u0644\u0641\u0629 \u0632\u0627\u0626\u062f\u0629).<br \/>\u0623\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0639\u062f\u0644 \u0627\u0644\u0623\u062c\u0631 \u0627\u0644\u0641\u0639\u0644\u064a \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u062f\u0644 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u060c \u0641\u0625\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u064a\u064f\u0638\u0647\u0631 \u0631\u0635\u064a\u062f\u064b\u0627 \u062f\u0627\u0626\u0646\u064b\u0627\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0625\u064a\u062c\u0627\u0628\u064a (\u062a\u0648\u0641\u064a\u0631 \u0641\u064a \u0627\u0644\u062a\u0643\u0644\u0641\u0629).<br \/>\u0647\u0630\u0627 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u062d\u0644\u064a\u0644:<br \/>\u0643\u0641\u0627\u0621\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0648\u0638\u064a\u0641.<br \/>\u062a\u0623\u062b\u064a\u0631 \u0645\u0639\u062f\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0648\u0631 \u0623\u0648 \u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a \u0623\u0648 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0625\u0636\u0627\u0641\u064a.<br \/>\u0645\u062f\u0649 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u0644\u0644\u0623\u062c\u0648\u0631.  <\/li>\n<li>\u0627\u0646\u062d\u0631\u0627\u0641 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 (Direct Labor Efficiency Variance):<br \/>\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0639\u062f\u062f \u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0625\u0646\u062a\u0627\u062c \u0645\u0646\u062a\u062c \u0645\u0639\u064a\u0646 \u0648\u0639\u062f\u062f \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627.<br \/>\u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u062f\u062f \u0633\u0627\u0639\u0627\u062a \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u060c \u064a\u0643\u0648\u0646 \u0644\u0644\u062d\u0633\u0627\u0628 \u0631\u0635\u064a\u062f \u0645\u062f\u064a\u0646\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0633\u0644\u0628\u064a (\u0627\u0646\u062e\u0641\u0627\u0636 \u0641\u064a \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c).<br \/>\u0648\u0625\u0630\u0627 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u062f\u062f \u0633\u0627\u0639\u0627\u062a \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u060c \u064a\u0643\u0648\u0646 \u0644\u0644\u062d\u0633\u0627\u0628 \u0631\u0635\u064a\u062f \u062f\u0627\u0626\u0646\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0625\u064a\u062c\u0627\u0628\u064a (\u0643\u0641\u0627\u0621\u0629 \u0623\u0648 \u062a\u0633\u0631\u064a\u0639 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0646\u062a\u0627\u062c).<br \/>\u064a\u0633\u0627\u0639\u062f \u0647\u0630\u0627 \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0641\u064a:<br \/>\u062a\u0642\u064a\u064a\u0645 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629.<br \/>\u062a\u062d\u062f\u064a\u062f \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u0628\u0627\u0637\u0624 \u0623\u0648 \u0627\u0644\u062a\u062d\u0633\u064a\u0646 \u0641\u064a \u0627\u0644\u0625\u0646\u062a\u0627\u062c.<br \/>\u062f\u0639\u0645 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0647\u062f\u0631 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u0631\u062f.  <\/li>\n<li>\u0627\u0646\u062d\u0631\u0627\u0641 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (Manufacturing Overhead Variance):<br \/>\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 \u0644\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u0646\u0641\u0627\u0642\u0647\u0627 \u0641\u0639\u0644\u064a\u064b\u0627.<br \/>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u064a\u064f\u0638\u0647\u0631 \u0631\u0635\u064a\u062f\u064b\u0627 \u0645\u062f\u064a\u0646\u064b\u0627\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0633\u0644\u0628\u064a (\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641).<br \/>\u0648\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u064a\u064f\u0638\u0647\u0631 \u0631\u0635\u064a\u062f\u064b\u0627 \u062f\u0627\u0626\u0646\u064b\u0627\u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0646\u062d\u0631\u0627\u0641 \u0625\u064a\u062c\u0627\u0628\u064a (\u062a\u0648\u0641\u064a\u0631 \u0641\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641).<br \/>\u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629:<br \/>\u0627\u0644\u0625\u064a\u062c\u0627\u0631<br \/>\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u0637\u0627\u0642\u0629<br \/>\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0645\u0639\u062f\u0627\u062a<br \/>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0645\u0634\u0631\u0641\u064a\u0646 \u0648\u0627\u0644\u0641\u0646\u064a\u064a\u0646)<br \/>\u0647\u0630\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u064a\u064f\u0633\u0627\u0639\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649:<br \/>\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0644\u0644\u0645\u0635\u0646\u0639.<br \/>\u062a\u062d\u0644\u064a\u0644 \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0623\u0648 \u0627\u0644\u062a\u0648\u0641\u064a\u0631 \u0641\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641.<br \/>\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0636\u0631\u0648\u0631\u064a\u0629.  <\/li>\n<\/ol>\n<p>\u0641\u064a \u0645\u0644\u062e\u0635 \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 (Accounting Tree Summary):<br \/>\u062a\u0648\u0641\u0631 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u0646\u062d\u0631\u0627\u0641 \u0639\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0639\u064a\u0627\u0631\u064a\u0629 (SCV) \u0636\u0645\u0646 \u062f\u0644\u064a\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0642\u064a\u0651\u0645\u0629 \u062d\u0648\u0644 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0627\u062c.<br \/>\u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062a\u0628\u0639 \u0647\u0630\u0647 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u062a\u062a\u0645\u0643\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646:<br \/>\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u0646\u064a\u0631\u0629 \u0628\u0634\u0623\u0646 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a\u060c<br \/>\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0647\u062f\u0631 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u062f \u0648\u0627\u0644\u0645\u0648\u0627\u0631\u062f\u060c<br \/>\u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0623\u0648 \u062e\u0637\u0648\u0637 \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0627\u0644\u0623\u0643\u062b\u0631 \u0631\u0628\u062d\u064a\u0629.<br \/>\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a\u060c \u062a\u064f\u0639\u062f \u062d\u0633\u0627\u0628\u0627\u062a SCV \u0623\u062f\u0627\u0629 \u0645\u0647\u0645\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0631\u0628\u062d\u064a\u0629. <\/p>\n<h4>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a<\/h4>\n<p>\u062a\u0645\u062b\u0644 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0641\u064a \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<br \/>\u0639\u0627\u062f\u0629\u064b \u0645\u0627 \u062a\u064f\u0635\u0646\u0651\u0641 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062d\u0633\u0628 \u0648\u0638\u064a\u0641\u062a\u0647\u0627\u060c \u0645\u062b\u0644: \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629\u060c \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0628\u064a\u0639\u064a\u0629\u060c \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<br \/>\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0641\u0626\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a:<\/p>\n<p>1. \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (Cost of Goods Sold &#8211; COGS):<br \/>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<br \/>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0628\u0627\u0634\u0631<br \/>\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u062d\u0646 \u0644\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u062e\u0627\u0645<\/p>\n<p>2. \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0628\u064a\u0639\u064a\u0629 (Selling Expenses):<br \/>\u0631\u0648\u0627\u062a\u0628 \u0645\u0646\u062f\u0648\u0628\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062f\u0639\u0627\u064a\u0629 \u0648\u0627\u0644\u0625\u0639\u0644\u0627\u0646<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u062d\u0646 \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0644 \u0644\u0644\u0639\u0645\u0644\u0627\u0621<br \/>\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0645\u0639\u0627\u0631\u0636 \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0642\u064a\u0629<\/p>\n<p>3. \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 (General and Administrative Expenses):<br \/>\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0643\u0627\u062a\u0628<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0648\u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u0647\u0627\u062a\u0641<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0635\u064a\u0627\u0646\u0629<br \/>\u0627\u0644\u0642\u0631\u0637\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0644\u0648\u0627\u0632\u0645 \u0627\u0644\u0645\u0643\u062a\u0628\u064a\u0629<br \/>\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a<br \/>\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 (\u0627\u0644\u0625\u0647\u0644\u0627\u0643) \u0644\u0644\u0645\u0628\u0627\u0646\u064a \u0623\u0648 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0645\u0643\u062a\u0628\u064a\u0629<\/p>\n<p>4. \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Financial Expenses):<br \/>\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0628\u0646\u0643\u064a\u0629<br \/>\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629<br \/>\u0641\u0631\u0648\u0642\u0627\u062a \u0635\u0631\u0641 \u0627\u0644\u0639\u0645\u0644\u0627\u062a<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0645\u0648\u064a\u0644\u064a\u0629 \u0623\u062e\u0631\u0649  <\/p>\n<ol>\n<li>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 (Employee-Related Expenses):<br \/>\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u0648\u0638\u064a\u0641 \u0648\u062f\u0641\u0639 \u0645\u0633\u062a\u062d\u0642\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0645\u0646\u0647\u0627:<br \/>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 (Salaries): \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 \u0623\u0648 \u0627\u0644\u062f\u0627\u0626\u0645\u064a\u0646.<br \/>\u0627\u0644\u0623\u062c\u0648\u0631 (Wages): \u0644\u0644\u0639\u0645\u0627\u0644 \u0623\u0648 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0627\u0644\u0633\u0627\u0639\u0629.<br \/>\u0627\u0644\u0645\u0643\u0627\u0641\u0622\u062a (Bonuses): \u062d\u0648\u0627\u0641\u0632 \u0645\u0627\u0644\u064a\u0629 \u062a\u064f\u0645\u0646\u062d \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0648 \u0627\u0644\u0623\u0631\u0628\u0627\u062d.<br \/>\u0627\u0644\u0645\u0632\u0627\u064a\u0627 (Benefits): \u0645\u062b\u0644 \u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0635\u062d\u064a\u060c \u0628\u062f\u0644 \u0627\u0644\u0646\u0642\u0644\u060c \u0628\u062f\u0644 \u0627\u0644\u0633\u0643\u0646\u060c \u0648\u062e\u0637\u0637 \u0627\u0644\u062a\u0642\u0627\u0639\u062f.<br \/>\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 (Payroll Taxes): \u0645\u062b\u0644 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0623\u0648 \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0643\u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u062c\u0627\u0647 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<br \/>\u062a\u064f\u0633\u062c\u0651\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0639\u0627\u062f\u0629 \u0636\u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u0642\u062f \u062a\u064f\u0641\u0635\u0644 \u0641\u064a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0642\u064a\u0627\u0633 \u0643\u0641\u0627\u0621\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u062a\u0643\u0627\u0644\u064a\u0641\u0647\u0627.<\/li>\n<li>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Financial Expenses):<br \/>\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u0645\u0648\u064a\u0644 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u062a\u0634\u0645\u0644 \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:<br \/>\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636 (Interest on Loans): \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0642\u062a\u0631\u0627\u0636 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0645\u0646 \u0627\u0644\u0628\u0646\u0648\u0643 \u0623\u0648 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629.<br \/>\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0646\u0643\u064a\u0629 (Bank Fees): \u0645\u062b\u0644 \u0631\u0633\u0648\u0645 \u0641\u062a\u062d \u0627\u0644\u062d\u0633\u0627\u0628\u060c \u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u0627\u062a\u060c \u0623\u0648 \u0631\u0633\u0648\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<br \/>\u0631\u0633\u0648\u0645 \u0628\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 (Credit Card Fees): \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629.<br \/>\u0641\u0631\u0648\u0642\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0635\u0631\u0641 (Foreign Exchange Losses): \u0641\u064a \u062d\u0627\u0644 \u062a\u0643\u0628\u0651\u062f\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u062e\u0633\u0627\u0626\u0631 \u0646\u062a\u064a\u062c\u0629 \u062a\u0642\u0644\u0628 \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629.<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 (Other Financing Charges): \u0645\u062b\u0644 \u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0623\u0648 \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0633\u0646\u062f\u0627\u062a.<br \/>\u062a\u064f\u0639\u062a\u0628\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u063a\u064a\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u062a\u064f\u0639\u0631\u0636 \u0639\u0627\u062f\u0629\u064b \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0628\u0639\u062f \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u060c \u0644\u0623\u0646\u0647\u0627 \u0644\u0627 \u062a\u0631\u062a\u0628\u0637 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0634\u0631\u0643\u0629.<\/li>\n<li>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (Rental Expenses):<br \/>\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u062a\u0634\u063a\u064a\u0644 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0629. \u0648\u0645\u0646 \u0623\u0645\u062b\u0644\u062a\u0647\u0627:<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0623\u0648 \u0627\u0644\u0645\u062d\u0644\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<br \/>\u062f\u0641\u0639\u0627\u062a \u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (Lease Payments) \u0644\u0645\u0628\u0627\u0646\u064d \u0623\u0648 \u0645\u0639\u062f\u0627\u062a<br \/>\u0631\u0633\u0648\u0645 \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u0622\u0644\u0627\u062a (Equipment Rental Fees)<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0633\u0627\u062d\u0627\u062a \u0627\u0644\u062a\u062e\u0632\u064a\u0646\u064a\u0629<br \/>\u062a\u064f\u0635\u0646\u0641 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0639\u0627\u062f\u0629 \u0636\u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u0642\u062f \u062a\u064f\u062f\u0631\u062c \u062a\u062d\u062a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0628\u064a\u0639\u064a\u0629 \u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0623\u0635\u0644 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.<\/li>\n<li>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0644\u0648\u0627\u0632\u0645 (Supplies Expenses):<br \/>\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0634\u0631\u0627\u0621 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0644\u0648\u0627\u0632\u0645 \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629. \u0648\u062a\u0646\u0642\u0633\u0645 \u0639\u0627\u062f\u0629\u064b \u0625\u0644\u0649:<br 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\u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646\u060c \u0645\u062b\u0644:<br \/>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 (Salaries)<br \/>\u0627\u0644\u0623\u062c\u0648\u0631 (Wages)<br \/>\u0636\u0631\u0627\u0626\u0628 \u0648\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0631\u0648\u0627\u062a\u0628 (Payroll Taxes)<br \/>\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 (Employee Benefits)<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u0623\u062e\u0631\u0649 \u0630\u0627\u062a \u0635\u0644\u0629 \u0628\u0627\u0644\u062a\u0648\u0638\u064a\u0641 (\u0645\u062b\u0644 \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u060c \u0648\u0645\u0643\u0627\u0641\u0622\u062a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629)<br \/>\u062a\u0624\u062b\u0631 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u0634\u0631\u0643\u0629\u060c \u0648\u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628 \u0641\u0625\u0646 \u062a\u062a\u0628\u0651\u0639\u0647\u0627 \u0628\u062f\u0642\u0629 \u0641\u064a \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u064a\u064f\u0639\u062a\u0628\u0631 \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0636\u0645\u0627\u0646:<br \/>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629<br \/>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<br \/>\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u0621\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629<br \/>\u062f\u0639\u0645 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629<br \/>\u0625\u062f\u0627\u0631\u0629 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u0646\u0647\u062c\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0631\u0628\u062d\u064a\u0629. <\/p>\n<p>\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 (Employee-Related Expenses):<\/p>\n<ol>\n<li>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u062c\u0648\u0631 (Salaries and Wages):<br \/>\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0642\u062f\u0651\u0645 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0645\u0642\u0627\u0628\u0644 \u0639\u0645\u0644\u0647\u0645 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u0648\u0627 \u064a\u0639\u0645\u0644\u0648\u0646 \u0628\u062f\u0648\u0627\u0645 \u0643\u0627\u0645\u0644\u060c \u062c\u0632\u0626\u064a\u060c \u0623\u0648 \u0628\u0646\u0638\u0627\u0645 \u0627\u0644\u0633\u0627\u0639\u0629. \u0648\u062a\u0634\u0645\u0644:<br \/>\u0627\u0644\u0631\u0648\u0627\u062a\u0628 (Salaries): \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u062b\u0627\u0628\u062a\u0629 \u062a\u064f\u062f\u0641\u0639 \u0639\u0627\u062f\u0629\u064b \u0634\u0647\u0631\u064a\u064b\u0627 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u064a\u0646 \u0623\u0648 \u0630\u0648\u064a \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u062f\u0627\u0626\u0645\u0629.<br \/>\u0627\u0644\u0623\u062c\u0648\u0631 (Wages): \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u062a\u064f\u062d\u0633\u0628 \u0628\u0627\u0644\u0633\u0627\u0639\u0629 \u0623\u0648 \u062d\u0633\u0628 \u0627\u0644\u0642\u0637\u0639\u0629\u060c \u0648\u062a\u064f\u062f\u0641\u0639 \u063a\u0627\u0644\u0628\u064b\u0627 \u0644\u0644\u0639\u0645\u0627\u0644 \u0623\u0648 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u0624\u0642\u062a\u064a\u0646.<br \/>\u062a\u064f\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0648\u064a\u062c\u0628 \u062a\u062a\u0628\u0651\u0639\u0647\u0627 \u0628\u062f\u0642\u0629 \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0639\u0645\u0627\u0644\u0629\u060c \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/li>\n<li>\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 (Payroll Taxes):<br \/>\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0643\u0635\u0627\u062d\u0628 \u0639\u0645\u0644 \u0646\u064a\u0627\u0628\u0629\u064b \u0639\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0643\u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0648\u062a\u0634\u0645\u0644 \u0639\u0627\u062f\u0629\u064b:<br \/>\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a (Social Security Contributions)<br \/>\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0637\u0628\u064a\u0629 (Medicare Taxes)<br \/>\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0628\u0637\u0627\u0644\u0629 (Unemployment Taxes)<br \/>\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u0623\u0645\u064a\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0642\u0627\u0639\u062f (\u062d\u0633\u0628 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u062d\u0644\u064a)<br \/>\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u062a\u064f\u062d\u0633\u0628 \u0643\u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629 \u0645\u0646 \u0623\u062c\u0648\u0631 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u062a\u064f\u0633\u062c\u0651\u0644 \u0643\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0636\u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0641\u064a \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<br \/>\u062a\u062a\u0628\u0651\u0639\u0647\u0627 \u0628\u062f\u0642\u0629 \u064a\u064f\u0639\u062f \u0636\u0631\u0648\u0631\u064a\u064b\u0627 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062a\u062c\u0646\u0651\u0628 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a.<\/li>\n<li>\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 (Employee Benefits):<br \/>\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u063a\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u064f\u0642\u062f\u0651\u0645\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0648\u0627\u0644\u0623\u062c\u0648\u0631. \u0648\u0645\u0646 \u0623\u0628\u0631\u0632\u0647\u0627:<br \/>\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0635\u062d\u064a (Health Insurance): \u064a\u0634\u0645\u0644 \u062a\u063a\u0637\u064a\u0629 \u0637\u0628\u064a\u0629\u060c \u0623\u0633\u0646\u0627\u0646\u060c \u0648\u0639\u064a\u0648\u0646.<br \/>\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u062d\u064a\u0627\u0629 (Life Insurance): \u0628\u0648\u0644\u064a\u0635\u0627\u062a \u062a\u0623\u0645\u064a\u0646 \u062a\u063a\u0637\u064a \u0627\u0644\u0648\u0641\u0627\u0629 \u0623\u0648 \u0627\u0644\u0639\u062c\u0632.<br \/>\u062e\u0637\u0637 \u0627\u0644\u062a\u0642\u0627\u0639\u062f (Retirement Plans): \u0645\u062b\u0644 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u0642\u0627\u0639\u062f \u0623\u0648 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0627\u062f\u062e\u0627\u0631 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644.<br \/>\u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 (Paid Time Off &#8211; PTO): \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629\u060c \u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0645\u0631\u0636\u064a\u0629\u060c \u0648\u0627\u0644\u0639\u0637\u0644 \u0627\u0644\u0631\u0633\u0645\u064a\u0629.<br \/>\u0628\u062f\u0644\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 (Allowances): \u0645\u062b\u0644 \u0628\u062f\u0644 \u0627\u0644\u0633\u0643\u0646\u060c \u0627\u0644\u0646\u0642\u0644\u060c \u0623\u0648 \u0627\u0644\u0637\u0639\u0627\u0645 (\u062d\u0633\u0628 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0634\u0631\u0643\u0629).<br \/>\u062a\u064f\u0633\u062c\u0651\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0643\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0641\u064a \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u062a\u0645\u062b\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064b\u0627 \u0641\u064a \u0631\u0641\u0627\u0647\u064a\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0645\u0646 \u0631\u0636\u0627\u0647 \u0648\u0625\u0646\u062a\u0627\u062c\u064a\u062a\u0647.<\/li>\n<li>\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0637\u0648\u064a\u0631 (Training and Development):<br \/>\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u0626\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u062a\u0637\u0648\u064a\u0631 \u0645\u0647\u0627\u0631\u0627\u062a\u0647\u0645 \u0628\u0647\u062f\u0641 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\u0641\u0639\u0644\u064a\u0629<br \/>\u0625\u0639\u062f\u0627\u062f \u062a\u0648\u0642\u0639\u0627\u062a \u0645\u0627\u0644\u064a\u0629 (Forecasting) \u062a\u064f\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644<br \/>\u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u062a\u0648\u0638\u064a\u0641\u060c \u0627\u0644\u062a\u0648\u0633\u0651\u0639\u060c \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629<br \/>\u062a\u064f\u0639\u062f \u062f\u0642\u0629 \u062a\u0633\u062c\u064a\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0623\u062f\u0627\u0629 \u062d\u064a\u0648\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0628\u064a\u0646 \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u0639\u0651\u0627\u0644 \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629. <\/p>\n<h5>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Financial Expenses):<\/h5>\n<p>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Financial Expenses) \u0641\u064a \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (Accounting Tree) \u062a\u064f\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644. \u0648\u062a\u064f\u0639\u062a\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0631\u062a\u0628\u0637 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0627\u0644\u0628\u064a\u0639\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u062a\u064f\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0631\u0628\u062d \u0627\u0644\u0634\u0631\u0643\u0629.<br \/>\ud83d\udccc \u0623\u0647\u0645 \u0627\u0644\u0646\u0642\u0627\u0637:<br \/>\u062a\u0646\u0634\u0623 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0639\u0646\u062f \u062d\u0627\u062c\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 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\u0627\u0644\u062a\u0645\u0648\u064a\u0644<br \/>\ud83d\udcc8 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629:<br \/>\u0642\u062f \u062a\u064f\u0634\u0643\u0651\u0644 \u0646\u0633\u0628\u0629 \u0643\u0628\u064a\u0631\u0629 \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u062e\u0627\u0635\u0629\u064b \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0643\u062b\u064a\u0641\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644.<br \/>\u0625\u062f\u0627\u0631\u062a\u0647\u0627 \u0628\u0641\u0639\u0627\u0644\u064a\u0629 \u064a\u064f\u0633\u0647\u0645 \u0641\u064a:<br \/>\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<br \/>\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<br \/>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0631\u0628\u062d\u064a\u0629<br \/>\u2705 \u0627\u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u062f\u0642\u064a\u0642 \u0641\u064a \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649:<br \/>\u062a\u0642\u064a\u064a\u0645 \u062a\u0643\u0644\u0641\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<br \/>\u062f\u0639\u0645 \u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644<br \/>\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0634\u0631\u0643\u0629<br \/>\u0647\u0644 \u062a\u0631\u063a\u0628 \u0641\u064a \u0646\u0645\u0648\u0630\u062c \u0634\u062c\u0631\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u064a\u0634\u0645\u0644 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0627\u0644\u0643\u0627\u0645\u0644\u061f  <\/p>\n<p>\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (Chart of Accounting):<\/p>\n<ol>\n<li>\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0641\u0648\u0627\u0626\u062f (Interest Expenses):<br \/>\u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u0631\u0648\u0636\u060c \u0627\u0644\u0633\u0646\u062f\u0627\u062a\u060c \u0623\u0648 \u0623\u064a \u0634\u0643\u0644 \u0622\u062e\u0631 \u0645\u0646 \u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0630\u064a \u062a\u062a\u062d\u0645\u0644\u0647 \u0627\u0644\u0634\u0631\u0643\u0629. \u0648\u062a\u0645\u062b\u0644 \u062a\u0643\u0644\u0641\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0645\u0648\u0627\u0644 \u0645\u0642\u062a\u0631\u0636\u0629\u060c \u0648\u062a\u064f\u0633\u062c\u0651\u064e\u0644 \u0643\u0645\u0635\u0631\u0648\u0641 \u0645\u0627\u0644\u064a \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644.<br \/>\u062a\u0634\u0645\u0644:<br \/>\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0628\u0646\u0643\u064a\u0629 (\u0642\u0635\u064a\u0631\u0629 \u0623\u0648 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644)<br \/>\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0627\u0644\u0645\u064f\u0635\u062f\u0631\u0629 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<br \/>\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0633\u062d\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0634\u0648\u0641<br \/>\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0648\u0636 \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u062c\u0647\u0627\u062a \u062a\u0645\u0648\u064a\u0644 \u062e\u0627\u0635\u0629<br \/>\u062a\u064f\u0639\u062f \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0645\u0646 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0645\u0647\u0645\u0629 \u0641\u064a \u062a\u0642\u064a\u064a\u0645:<br \/>\u0647\u064a\u0643\u0644 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<br \/>\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644<br \/>\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0646<br \/>\u0648\u064a\u064f\u0631\u0627\u0639\u0649 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0645\u064a\u064a\u0632\u0647\u0627 \u0639\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/li>\n<li>\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0646\u0643\u064a\u0629 (Bank Charges):<br \/>\u0647\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u0628\u0646\u0648\u0643 \u0645\u0642\u0627\u0628\u0644 \u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0646\u0648\u0639\u0629. \u062a\u064f\u0633\u062c\u0651\u064e\u0644 \u0647\u0630\u0647 \u0627\u0644\u0631\u0633\u0648\u0645 \u0643\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0636\u0645\u0646 \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u0644\u0627 \u062a\u0631\u062a\u0628\u0637 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a.<br \/>\u062a\u0634\u0645\u0644 \u0623\u0628\u0631\u0632 \u0627\u0644\u0623\u0645\u062b\u0644\u0629:<br \/>\u0631\u0633\u0648\u0645 \u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u062d\u0633\u0627\u0628 (Account Maintenance Fees):<br \/>\u0645\u0628\u0627\u0644\u063a \u0634\u0647\u0631\u064a\u0629 \u0623\u0648 \u0633\u0646\u0648\u064a\u0629 \u062a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u0628\u0646\u0648\u0643 \u0645\u0642\u0627\u0628\u0644 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<br \/>\u0631\u0633\u0648\u0645 \u0627\u0644\u062d\u0648\u0627\u0644\u0627\u062a (Wire Transfer Fees):<br \/>\u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0631\u0633\u0627\u0644 \u0623\u0648 \u0627\u0633\u062a\u0642\u0628\u0627\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0645\u062d\u0644\u064a\u064b\u0627 \u0623\u0648 \u062f\u0648\u0644\u064a\u064b\u0627.<br \/>\u0631\u0633\u0648\u0645 \u0627\u0644\u0633\u062d\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0643\u0634\u0648\u0641 (Overdraft Fees):<br \/>\u062a\u064f\u0641\u0631\u0636 \u0639\u0646\u062f \u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0631\u0635\u064a\u062f \u0627\u0644\u0645\u062a\u0627\u062d \u0641\u064a \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0646\u0643\u064a.<br \/>\u0631\u0633\u0648\u0645 \u0625\u0635\u062f\u0627\u0631 \u0634\u064a\u0643\u0627\u062a \u0623\u0648 \u062f\u0641\u0627\u062a\u0631 \u0634\u064a\u0643\u0627\u062a<br \/>\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u0628\u0637\u0627\u0642\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629<br \/>(\u0645\u062b\u0644 \u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0637\u0627\u0642\u0629 \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629 \u0623\u0648 \u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0641\u0639\u064a\u0644 \u0627\u0644\u0633\u0646\u0648\u064a)<br \/>\u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<br \/>\u062a\u064f\u062f\u0631\u062c \u0636\u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644.<br \/>\u062a\u062a\u0637\u0644\u0628 \u0645\u0631\u0627\u0642\u0628\u0629 \u062f\u0648\u0631\u064a\u0629 \u0644\u0636\u0628\u0637 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u062a\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629.<br \/>\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0643\u0623\u062f\u0627\u0629 \u0644\u062a\u062d\u0644\u064a\u0644 \u0643\u0641\u0627\u0621\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/li>\n<li>\u062e\u0633\u0627\u0626\u0631 \u0641\u0631\u0648\u0642\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0635\u0631\u0641 (Foreign Exchange Losses):<br \/>\u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0651\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u062a\u064a\u062c\u0629 \u062a\u0642\u0644\u0651\u0628\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0635\u0631\u0641 \u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0639\u0646\u062f \u062a\u0646\u0641\u064a\u0630 \u0623\u0648 \u062a\u0633\u0648\u064a\u0629 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u062f\u0648\u0644\u064a\u0629.<br \/>\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0623\u0633\u0628\u0627\u0628 \u0647\u0630\u0647 \u0627\u0644\u062e\u0633\u0627\u0626\u0631:<br \/>\u0627\u0646\u062e\u0641\u0627\u0636 \u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0645\u0644\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0639\u0646\u062f \u0633\u062f\u0627\u062f \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0628\u0639\u0645\u0644\u0629 \u0623\u062c\u0646\u0628\u064a\u0629<br \/>\u062a\u0642\u0644\u0628 \u0633\u0639\u0631 \u0627\u0644\u0635\u0631\u0641 \u0628\u064a\u0646 \u0648\u0642\u062a \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0648\u0642\u062a \u062a\u0633\u0648\u064a\u062a\u0647\u0627<br \/>\u0625\u0639\u0627\u062f\u0629 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u0631\u0635\u062f\u0629 \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0623\u0648 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 \u0628\u0627\u0644\u0639\u0645\u0644\u0627\u062a \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629<br \/>\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<br \/>\u062a\u064f\u0633\u062c\u0651\u0644 \u0647\u0630\u0647 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0636\u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644.<br \/>\u064a\u062c\u0628 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0628\u0634\u0643\u0644 \u0648\u0627\u0636\u062d\u060c \u062e\u0627\u0635\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0643\u0628\u064a\u0631\u0629\u060c \u0644\u0623\u0646\u0647\u0627 \u0642\u062f \u062a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0645\u0644\u0645\u0648\u0633 \u0639\u0644\u0649 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d.<br \/>\u0645\u0644\u0627\u062d\u0638\u0629:<br \/>\u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u060c \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0635\u0631\u0641 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0623\u0631\u0628\u0627\u062d\u060c \u062a\u064f\u0633\u062c\u0651\u0644 \u0647\u0630\u0647 \u0643\u0640 \u0623\u0631\u0628\u0627\u062d \u0641\u0631\u0648\u0642\u0627\u062a \u0623\u0633\u0639\u0627\u0631 \u0635\u0631\u0641 (Foreign Exchange Gains) \u0641\u064a \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<br \/>\u0645\u062a\u0627\u0628\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0623\u0645\u0631 \u0645\u0647\u0645 \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u062a\u062d\u0648\u0651\u0637 (Hedging) \u0645\u0646 \u062a\u0642\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u062a.<\/li>\n<li>\u0627\u0644\u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0627\u0644\u0631\u0633\u0648\u0645 (Commissions and Fees):<br \/>\u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0640\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 \u0623\u0648 \u0631\u0623\u0633 \u0645\u0627\u0644 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u060c \u0648\u062a\u064f\u0639\u062f \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0647\u0645\u0629 \u0641\u064a \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<br \/>\u0623\u0645\u062b\u0644\u0629 \u0634\u0627\u0626\u0639\u0629:<br \/>\u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 (Underwriting Fees):<br \/>\u062a\u064f\u062f\u0641\u0639 \u0644\u0644\u0628\u0646\u0648\u0643 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0623\u0648 \u0627\u0644\u0648\u0633\u0637\u0627\u0621 \u0645\u0642\u0627\u0628\u0644 \u062a\u0631\u062a\u064a\u0628 \u0625\u0635\u062f\u0627\u0631 \u0623\u0633\u0647\u0645 \u0623\u0648 \u0633\u0646\u062f\u0627\u062a.<br \/>\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0633\u0645\u0633\u0631\u0629 (Brokerage Commissions):<br \/>\u062a\u064f\u062f\u0641\u0639 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0648\u0633\u0627\u0637\u0629 \u0644\u0642\u0627\u0621 \u0634\u0631\u0627\u0621 \u0623\u0648 \u0628\u064a\u0639 \u0623\u062f\u0648\u0627\u062a \u0645\u0627\u0644\u064a\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0623\u0633\u0647\u0645 \u0623\u0648 \u0627\u0644\u0633\u0646\u062f\u0627\u062a) \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629.<br \/>\u0631\u0633\u0648\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 (Financial Advisory Fees):<br \/>\u062a\u064f\u062f\u0641\u0639 \u0644\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0645\u0642\u0627\u0628\u0644 \u062e\u062f\u0645\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u062c\u0645\u0639 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644.<br \/>\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0628\u0646\u0643\u064a (Loan Arrangement Fees):<br \/>\u0645\u0642\u0627\u0628\u0644 \u062a\u0631\u062a\u064a\u0628 \u0642\u0631\u0636 \u0623\u0648 \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629.<br \/>\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<br \/>\u062a\u064f\u0633\u062c\u0651\u064e\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0627\u062f\u0629\u064b \u0636\u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644\u060c<br \/>\u0623\u0648 \u062a\u064f\u0631\u0633\u0645\u0644 \u062c\u0632\u0626\u064a\u064b\u0627 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0631\u062a\u0628\u0627\u0637\u0647\u0627 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0625\u0635\u062f\u0627\u0631 \u0623\u062f\u0648\u0627\u062a \u062a\u0645\u0648\u064a\u0644\u064a\u0629 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 (\u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629).<br \/>\u0627\u0644\u0623\u0647\u0645\u064a\u0629:<br \/>\u062a\u062a\u0628\u0639\u0647\u0627 \u0628\u062f\u0642\u0629 \u0636\u0631\u0648\u0631\u064a \u0644\u062a\u0642\u064a\u064a\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629.<br \/>\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u064a\u064f\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0623\u0648 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629.<\/li>\n<li>\u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u062f\u064a\u0648\u0646 (Debt Issuance Costs):<br \/>\u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0646\u062f \u0625\u0635\u062f\u0627\u0631 \u0623\u062f\u0648\u0627\u062a \u062f\u064a\u0646 \u062c\u062f\u064a\u062f\u0629 \u0645\u062b\u0644 \u0627\u0644\u0633\u0646\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u0642\u0631\u0648\u0636 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644. \u0644\u0627 \u062a\u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0641\u0627\u0626\u062f\u0629 \u0645\u062f\u0641\u0648\u0639\u0629\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u064f\u0639\u062f \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0645\u0648\u064a\u0644.<br \/>\u062a\u0634\u0645\u0644 \u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641:<br \/>\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 (Legal Fees)<br \/>\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645 (Registration and Filing Fees)<br \/>\u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a (Document Preparation)<br \/>\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646<br \/>\u0631\u0633\u0648\u0645 \u0627\u0644\u0627\u0643\u062a\u062a\u0627\u0628 \u0623\u0648 \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0628\u0646\u0643\u064a (Underwriting\/Arrangement Fees)<br \/>\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<br \/>\u0644\u0627 \u062a\u064f\u0633\u062c\u0651\u0644 \u0643\u0645\u0635\u0631\u0648\u0641 \u0645\u0627\u0644\u064a \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0633\u0646\u0629.<br \/>\u062a\u064f\u0631\u0633\u0645\u0644 (\u062a\u064f\u0633\u062c\u0651\u0644 \u0643\u0623\u0635\u0644 \u0645\u0624\u062c\u0644) \u0648\u062a\u064f\u062e\u0635\u0645 \u062a\u062f\u0631\u064a\u062c\u064a\u064b\u0627 \u0643\u0645\u0635\u0631\u0648\u0641 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0641\u062a\u0631\u0629 \u0627\u0644\u0642\u0631\u0636 \u0623\u0648 \u0627\u0644\u0633\u0646\u062f\u060c \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 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\/>\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646\u0647\u0627 \u0636\u0631\u0648\u0631\u064a \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062e\u0627\u0635\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0643\u0628\u064a\u0631.<\/li>\n<\/ol>\n<p>\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629 \u0644\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062a\u062a\u0637\u0644\u0628 \u0627\u062a\u062e\u0627\u0630 \u062e\u0637\u0648\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0645. \u0648\u064a\u0634\u0645\u0644 \u0630\u0644\u0643 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<p>\u2705 \u0623\u0648\u0644\u0627\u064b: \u062a\u062d\u0633\u064a\u0646 \u0647\u064a\u0643\u0644 \u0627\u0644\u062f\u064a\u0646 (Optimizing Debt Structure)<br \/>\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0648\u0646 \u0630\u0627\u062a \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629.<br \/>\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u064a\u0648\u0646 \u0628\u064a\u0646 \u0642\u0635\u064a\u0631\u0629 \u0648\u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644 \u0628\u0634\u0643\u0644 \u0645\u062a\u0648\u0627\u0632\u0646.<br \/>\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0627\u0644\u0642\u0631\u0648\u0636 \u0627\u0644\u0645\u0643\u0644\u0641\u0629 \u0628\u0623\u062e\u0631\u0649 \u0628\u0634\u0631\u0648\u0637 \u0623\u0641\u0636\u0644 (\u0625\u0639\u0627\u062f\u0629 \u062a\u0645\u0648\u064a\u0644).<\/p>\n<p>\u2705 \u062b\u0627\u0646\u064a\u064b\u0627: \u0627\u0644\u062a\u0641\u0627\u0648\u0636 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0642\u0631\u0636\u0629 (Negotiating Favorable Terms)<br \/>\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0623\u0633\u0639\u0627\u0631 \u0641\u0627\u0626\u062f\u0629 \u0623\u0642\u0644.<br \/>\u062a\u0645\u062f\u064a\u062f \u0641\u062a\u0631\u0627\u062a \u0627\u0644\u0633\u062f\u0627\u062f \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0636\u063a\u0637 \u0627\u0644\u0646\u0642\u062f\u064a.<br \/>\u062a\u0642\u0644\u064a\u0644 \u0623\u0648 \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u0646\u0643\u064a\u0629 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629.<\/p>\n<p>\u2705 \u062b\u0627\u0644\u062b\u064b\u0627: \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0633\u064a\u0648\u0644\u0629 \u0628\u0641\u0639\u0627\u0644\u064a\u0629 (Effective Cash Management)<br \/>\u062a\u0633\u062f\u064a\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u062a\u062c\u0646\u0651\u0628 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u062a\u0623\u062e\u0631\u0629.<br \/>\u062a\u062d\u0633\u064a\u0646 \u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u0648\u0627\u0644\u062f\u0641\u0639 \u0644\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0642\u062a\u0631\u0627\u0636.<br \/>\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0641\u0648\u0627\u0626\u0636 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0624\u0642\u062a \u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0639\u0627\u0626\u062f.<\/p>\n<p>\u2705 \u0631\u0627\u0628\u0639\u064b\u0627: \u0627\u0644\u062a\u062a\u0628\u0639 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629 (Accurate Tracking and Reporting)<br \/>\u062a\u0633\u062c\u064a\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062f\u0642\u0629 \u0636\u0645\u0646 \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<br \/>\u062a\u0635\u0646\u064a\u0641\u0647\u0627 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0645\u062b\u0644: \u0641\u0648\u0627\u0626\u062f\u060c \u0631\u0633\u0648\u0645 \u0628\u0646\u0643\u064a\u0629\u060c \u0641\u0631\u0648\u0642\u0627\u062a \u0639\u0645\u0644\u0629&#8230;).<br \/>\u0636\u0645\u0627\u0646 \u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p>\ud83c\udfaf \u0627\u0644\u0646\u062a\u064a\u062c\u0629:<br \/>\u062a\u064f\u0633\u0627\u0647\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0630\u0643\u064a\u0629 \u0644\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a:<br \/>\u062a\u062d\u0633\u064a\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0631\u0628\u062d<br \/>\u062a\u0642\u0644\u064a\u0644 \u062a\u0643\u0644\u0641\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644<br \/>\u062f\u0639\u0645 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0649 \u0627\u0644\u0637\u0648\u064a\u0644 <\/p>\n<h5>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (Rental Expenses):<\/h5>\n<p>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (Rental Expenses) \u0647\u064a \u0641\u0626\u0629 \u0645\u0646 \u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0641\u064a \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u062a\u0634\u0645\u0644 \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0645\u0644\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/p>\n<p>\ud83d\udccc \u0623\u0647\u0645 \u0627\u0644\u0646\u0642\u0627\u0637 \u062d\u0648\u0644 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631:<br \/>\u062a\u0634\u0645\u0644:<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0628\u0627\u0646\u064a (\u0645\u0643\u0627\u062a\u0628\u060c \u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a\u060c \u0645\u062a\u0627\u062c\u0631)<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0623\u0648 \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0646\u0642\u0644<br \/>\u0623\u062d\u064a\u0627\u0646\u064b\u0627: \u0625\u064a\u062c\u0627\u0631 \u0623\u0646\u0638\u0645\u0629 \u0623\u0648 \u0628\u0631\u0645\u062c\u064a\u0627\u062a \u062a\u0642\u0646\u064a\u0629 (SaaS)<br \/>\u0637\u0628\u064a\u0639\u062a\u0647\u0627:<br \/>\u0645\u0635\u0627\u0631\u064a\u0641 \u062f\u0648\u0631\u064a\u0629 \u0648\u0645\u062a\u0643\u0631\u0631\u0629 (\u0634\u0647\u0631\u064a\u0629 \u0623\u0648 \u0633\u0646\u0648\u064a\u0629)<br \/>\u062a\u064f\u0639\u062f \u0645\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d\u064a\u0629<br \/>\u062a\u064f\u0633\u062c\u0651\u0644 \u062a\u062d\u062a \u0628\u0646\u062f &#8220;\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629&#8221; \u0623\u0648 &#8220;\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629&#8221; \u0641\u064a \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u062d\u0633\u0628 \u0646\u0648\u0639 \u0627\u0644\u0623\u0635\u0644 \u0627\u0644\u0645\u0624\u062c\u0651\u064e\u0631 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647<\/p>\n<p>\ud83d\udcc8 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<br \/>\u062a\u0624\u062b\u0631 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0648\u0627\u0644\u0647\u0627\u0645\u0634 \u0627\u0644\u0631\u0628\u062d\u064a.<br \/>\u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0625\u0644\u0649 \u0645\u062a\u0627\u0628\u0639\u0629 \u062f\u0642\u064a\u0642\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0644\u0636\u0645\u0627\u0646 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0625\u0646\u0641\u0627\u0642.<br \/>\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u062e\u0627\u0635\u0629 \u0645\u0639 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0637\u0648\u064a\u0644\u0629\u060c \u062a\u064f\u0637\u0628\u0651\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062e\u0627\u0635\u0629 \u0645\u062b\u0644 IFRS 16 \u0627\u0644\u062a\u064a \u062a\u062a\u0637\u0644\u0628 \u0631\u0633\u0645\u0644\u0629 \u0627\u0644\u0625\u064a\u062c\u0627\u0631.<\/p>\n<p>\ud83e\uddfe \u0645\u062b\u0627\u0644 \u0639\u0644\u0649 \u0642\u064a\u062f \u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0633\u064a\u0637:<br \/>\u0639\u0646\u062f \u062f\u0641\u0639 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0634\u0647\u0631\u064a:<br \/>\u0645\u062f\u064a\u0646: \u0645\u0635\u0631\u0648\u0641 \u0625\u064a\u062c\u0627\u0631 (Rental Expense) <br \/>\u062f\u0627\u0626\u0646: \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \/ \u0627\u0644\u0628\u0646\u0643 (Cash\/Bank)  <\/p>\n<p>\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (Rental Expenses):<\/p>\n<ol>\n<li>\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (Rental Expenses):<br \/>\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0642\u0627\u0626\u0645\u0629 \u0628\u0623\u0643\u062b\u0631 \u0623\u0646\u0648\u0627\u0639 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0634\u064a\u0648\u0639\u064b\u0627 \u0641\u064a \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0645\u064f\u0635\u0646\u0641\u0629 \u0628\u062d\u0633\u0628 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0623\u0635\u0644 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631:\n<p>\ud83c\udfe2 1. \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a (Property Rentals):<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u062a\u0627\u062c\u0631 \u0623\u0648 \u0627\u0644\u0641\u0631\u0648\u0639 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u062e\u0627\u0632\u0646<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0635\u0627\u0646\u0639 \u0623\u0648 \u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0625\u0646\u062a\u0627\u062c<\/p>\n<p>\u2699\ufe0f 2. \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0622\u0644\u0627\u062a (Equipment Rentals):<br \/>\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0628\u0646\u0627\u0621 \u0623\u0648 \u0627\u0644\u0631\u0627\u0641\u0639\u0627\u062a<br \/>\u0622\u0644\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c \u0623\u0648 \u0627\u0644\u062a\u0635\u0646\u064a\u0639<br \/>\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0645\u0643\u062a\u0628\u064a\u0629 (\u0645\u062b\u0644 \u0622\u0644\u0627\u062a \u0627\u0644\u062a\u0635\u0648\u064a\u0631 \u0623\u0648 \u0627\u0644\u0637\u0627\u0628\u0639\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629)<br \/>\u0627\u0644\u062e\u0648\u0627\u062f\u0645 \u0623\u0648 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629 (\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629)<\/p>\n<p>\ud83d\ude9a 3. \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a (Vehicle Rentals):<br \/>\u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0634\u0631\u0643\u0629<br \/>\u0634\u0627\u062d\u0646\u0627\u062a \u0627\u0644\u0646\u0642\u0644 \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639<br \/>\u0627\u0644\u062d\u0627\u0641\u0644\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0644\u0646\u0642\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/p>\n<p>\ud83d\udda5\ufe0f 4. \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 (Software\/Technology Subscriptions):<br \/>\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u062a\u064f\u0635\u0646\u0651\u064e\u0641 \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0643\u0625\u064a\u062c\u0627\u0631 \u062a\u0634\u063a\u064a\u0644\u064a\u060c \u062e\u0627\u0635\u0629\u064b \u0639\u0646\u062f \u0639\u062f\u0645 \u062a\u0645\u0644\u0651\u0643 \u0627\u0644\u0623\u0635\u0644.<br \/>\u0627\u0634\u062a\u0631\u0627\u0643 \u0641\u064a \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (\u0645\u062b\u0644 QuickBooks \u0623\u0648 SAP Cloud)<br \/>\u062e\u062f\u0645\u0627\u062a SaaS (\u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0643\u062e\u062f\u0645\u0629)<\/p>\n<p>\ud83d\udccb 5. \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0623\u062b\u0627\u062b \u0648\u0627\u0644\u062a\u062c\u0647\u064a\u0632\u0627\u062a \u0627\u0644\u0645\u0624\u0642\u062a\u0629:<br \/>\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0623\u062b\u0627\u062b \u0627\u0644\u0645\u0643\u062a\u0628\u064a \u0639\u0646\u062f \u0627\u0644\u062a\u0648\u0633\u0639\u0629 \u0623\u0648 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644<br \/>\u0625\u064a\u062c\u0627\u0631 \u062a\u062c\u0647\u064a\u0632\u0627\u062a \u0627\u0644\u0645\u0639\u0627\u0631\u0636 \u0623\u0648 \u0627\u0644\u0645\u0624\u062a\u0645\u0631\u0627\u062a<\/p>\n<p>\u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u062a\u064f\u0633\u062c\u0651\u0644 \u0639\u0627\u062f\u0629\u064b \u0636\u0645\u0646 \u062d\u0633\u0627\u0628\u0627\u062a \u0641\u0631\u0639\u064a\u0629 \u062a\u062d\u062a &#8220;\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631&#8221; \u0641\u064a \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u062a\u0633\u0647\u064a\u0644 \u062a\u062a\u0628\u0651\u0639\u0647\u0627 \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627.<\/li>\n<li>\u062f\u0641\u0639\u0627\u062a \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0639\u062f\u0627\u062a (Lease Payments for Equipment):<br \/>\u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0633\u062f\u062f\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0622\u0644\u0627\u062a\u060c \u0623\u062c\u0647\u0632\u0629 \u062d\u0627\u0633\u0648\u0628\u060c \u0645\u0631\u0643\u0628\u0627\u062a\u060c \u0623\u0648 \u0623\u064a \u0645\u0639\u062f\u0627\u062a \u0623\u062e\u0631\u0649 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.\n<p>\u2705 \u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0645\u0624\u062c\u0631\u0629:<br \/>\u0627\u0644\u0622\u0644\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0623\u0648 \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629 (\u0645\u062b\u0644 \u062e\u0637\u0648\u0637 \u0627\u0644\u062a\u0639\u0628\u0626\u0629 \u0623\u0648 \u0622\u0644\u0627\u062a \u0627\u0644\u0642\u0637\u0639)<br \/>\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u062d\u0627\u0633\u0648\u0628 \u0648\u0627\u0644\u0637\u0627\u0628\u0639\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629<br \/>\u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 (\u0645\u062b\u0644 \u0627\u0644\u0634\u0627\u062d\u0646\u0627\u062a \u0623\u0648 \u0627\u0644\u0633\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u0648\u0635\u064a\u0644 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0627\u062a)<br \/>\u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0628\u0646\u0627\u0621 \u0648\u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a (\u0643\u0627\u0644\u0623\u0648\u0646\u0627\u0634 \u0623\u0648 \u0627\u0644\u062d\u0641\u0627\u0631\u0627\u062a)<\/p>\n<p>\ud83d\udca1 \u0637\u0628\u064a\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u062f\u0641\u0639\u0627\u062a:<br \/>\u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0643\u0648\u0646 \u0634\u0647\u0631\u064a\u0629 \u0623\u0648 \u0631\u0628\u0639 \u0633\u0646\u0648\u064a\u0629<br \/>\u062a\u064f\u0633\u062c\u0651\u064e\u0644 \u0636\u0645\u0646 \u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0623\u0648 \u0645\u0635\u0627\u0631\u064a\u0641 \u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0641\u064a \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<br \/>\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0639\u0642\u0648\u062f \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0641\u0642\u062f \u062a\u064f\u0639\u0627\u0645\u064e\u0644 \u0645\u062d\u0627\u0633\u0628\u064a\u064b\u0627 \u0643\u0640 \u0625\u064a\u062c\u0627\u0631 \u062a\u0645\u0648\u064a\u0644\u064a \u0648\u062a\u064f\u0631\u0633\u0645\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 (\u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u062b\u0644 IFRS 16)<\/p>\n<p>\ud83d\udccc \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<br \/>\u062a\u064f\u0645\u0643\u0651\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0635\u0648\u0644 \u062f\u0648\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0634\u0631\u0627\u0626\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u064f\u062e\u0641\u0651\u0641 \u0627\u0644\u0636\u063a\u0637 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a.<br \/>\u062a\u062a\u0628\u0639\u0647\u0627 \u0628\u062f\u0642\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u062a\u0643\u0644\u0641\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0639\u0627\u0626\u062f \u0645\u0646\u0647\u0627\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u062c\u062f\u0648\u0649 \u0627\u0644\u062a\u0645\u0644\u0651\u0643 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u062a\u0623\u062c\u064a\u0631.<\/li>\n<li>\u0631\u0633\u0648\u0645 \u0625\u064a\u062c\u0627\u0631 \u0645\u0633\u0627\u062d\u0627\u062a \u0627\u0644\u062a\u062e\u0632\u064a\u0646 (Rental Fees for Storage Space):<br \/>\u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a\u060c \u0648\u062d\u062f\u0627\u062a \u062a\u062e\u0632\u064a\u0646\u060c \u0623\u0648 \u0623\u064a \u0645\u0633\u0627\u062d\u0627\u062a \u0645\u062e\u0635\u0635\u0629 \u0644\u062a\u062e\u0632\u064a\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0623\u0648 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u0644\u0648\u0627\u0632\u0645.<br \/>\u2705 \u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0631\u0633\u0648\u0645:<br \/>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0623\u0648 \u0627\u0644\u0641\u0631\u0639\u064a\u0629<br \/>\u0625\u064a\u062c\u0627\u0631 \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u062e\u0632\u064a\u0646 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u0623\u0648 \u0627\u0644\u0645\u062a\u0646\u0642\u0644\u0629 (\u0645\u062b\u0644 \u0627\u0644\u062d\u0627\u0648\u064a\u0627\u062a)<br \/>\u0625\u064a\u062c\u0627\u0631 \u0645\u0633\u0627\u062d\u0627\u062a \u062f\u0627\u062e\u0644 \u0645\u0631\u0627\u0643\u0632 \u0644\u0648\u062c\u0633\u062a\u064a\u0629 \u0623\u0648 \u0645\u0648\u0627\u0646\u0626<br \/>\u0631\u0633\u0648\u0645 \u0627\u0644\u062a\u062e\u0632\u064a\u0646 \u0641\u064a \u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0637\u0631\u0641 \u062b\u0627\u0644\u062b (Third-party Logistics Providers &#8211; 3PL)<br \/>\ud83e\uddfe \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629:<br \/>\u062a\u064f\u0633\u062c\u0651\u0644 \u0639\u0627\u062f\u0629\u064b \u0636\u0645\u0646 \u062d\u0633\u0627\u0628 \u0641\u0631\u0639\u064a \u062a\u062d\u062a &#8220;\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631&#8221; \u0641\u064a \u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<br \/>\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062a\u062e\u0632\u064a\u0646 \u0645\u0631\u062a\u0628\u0637\u064b\u0627 \u0628\u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0628\u0627\u0639\u060c \u0641\u0642\u062f \u064a\u064f\u062e\u0635\u0645 \u062c\u0632\u0621 \u0645\u0646\u0647\u0627 \u0636\u0645\u0646 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 \u0627\u0644\u0645\u0628\u0627\u0639\u0629 (COGS) \u062d\u0633\u0628 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629.<br \/>\ud83d\udcc8 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<br \/>\u062a\u0645\u062b\u0644 \u0639\u0646\u0635\u0631\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0641\u064a \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0625\u0645\u062f\u0627\u062f \u0648\u0627\u0644\u062a\u0648\u0632\u064a\u0639.<br \/>\u062a\u062a\u0628\u0639\u0647\u0627 \u0628\u062f\u0642\u0629 \u064a\u0633\u0627\u0639\u062f \u0639\u0644\u0649:<br \/>\u062a\u062d\u0644\u064a\u0644 \u0643\u0641\u0627\u0621\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646<br \/>\u0645\u0642\u0627\u0631\u0646\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062a\u062e\u0632\u064a\u0646 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0623\u0648 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0633\u0631\u064a\u0639<br \/>\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u062d\u0648\u0644 \u062a\u0645\u0644\u0643 \u0623\u0648 \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a<\/li>\n<li>\u062f\u0641\u0639\u0627\u062a \u0625\u064a\u062c\u0627\u0631 \u0645\u0639\u062f\u0627\u062a \u0627\u0644\u0645\u0643\u0627\u062a\u0628 (Lease Payments for Office Equipment):<br \/>\u062a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u062a\u062c\u0647\u064a\u0632\u0627\u062a \u0645\u0643\u062a\u0628\u064a\u0629 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629\u060c \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0634\u0631\u0627\u0626\u0647\u0627.<\/li>\n<li>\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0623\u0648 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a (Rent for Land or Property):<br \/>\u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u062c\u0631\u064a\u0647\u0627 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0633\u062a\u0626\u062c\u0627\u0631 \u0623\u0631\u0627\u0636\u064d \u0623\u0648 \u0639\u0642\u0627\u0631\u0627\u062a \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0648\u0644\u0627 \u062a\u0646\u062f\u0631\u062c \u0636\u0645\u0646 \u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0641\u0642\u0637.\n<p>\u2705 \u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0645\u0627 \u064a\u0634\u0645\u0644\u0647 \u0647\u0630\u0627 \u0627\u0644\u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0625\u064a\u062c\u0627\u0631:<br \/>\u0625\u064a\u062c\u0627\u0631 \u0642\u0637\u0639\u0629 \u0623\u0631\u0636 \u0645\u0641\u062a\u0648\u062d\u0629 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0643\u0645\u0648\u0642\u0641 \u0633\u064a\u0627\u0631\u0627\u062a \u0644\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0627\u0644\u0639\u0645\u0644\u0627\u0621<br \/>\u0625\u064a\u062c\u0627\u0631 \u0633\u0627\u062d\u0629 \u062a\u062e\u0632\u064a\u0646 \u062e\u0627\u0631\u062c\u064a\u0629 (Storage Yard) \u0644\u062a\u062e\u0632\u064a\u0646 \u062d\u0627\u0648\u064a\u0627\u062a\u060c \u0645\u0648\u0627\u062f \u062e\u0627\u0645\u060c \u0623\u0648 \u0645\u0639\u062f\u0627\u062a<br \/>\u0625\u064a\u062c\u0627\u0631 \u0639\u0642\u0627\u0631 \u063a\u064a\u0631 \u0645\u0628\u0646\u064a \u0644\u0623\u063a\u0631\u0627\u0636 \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 (\u0645\u062b\u0644 \u0627\u0644\u062a\u0648\u0633\u0639\u0629 \u0623\u0648 \u0627\u0644\u062a\u0637\u0648\u064a\u0631)<br \/>\u0625\u064a\u062c\u0627\u0631 \u0623\u0631\u0627\u0636\u064d \u0635\u0646\u0627\u0639\u064a\u0629 \u0644\u062a\u0634\u063a\u064a\u0644 \u0645\u0639\u062f\u0627\u062a \u0623\u0648 \u062a\u0631\u0643\u064a\u0628 \u0645\u0646\u0634\u0622\u062a \u0645\u0624\u0642\u062a\u0629<\/p>\n<p>\ud83e\uddfe \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a:<br \/>\u064a\u064f\u0633\u062c\u0651\u0644 \u0636\u0645\u0646 &#8220;\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u2013 \u0639\u0642\u0627\u0631\u0627\u062a\/\u0623\u0631\u0627\u0636\u064a&#8221; \u0641\u064a \u0634\u062c\u0631\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0623\u0648 \u062a\u062d\u062a 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