{"id":6651,"date":"2024-09-04T08:07:55","date_gmt":"2024-09-04T08:07:55","guid":{"rendered":"https:\/\/obsbusiness.com\/%d8%b7%d8%b1%d9%82-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d8%a3%d9%86%d9%88%d8%a7%d8%b9%d9%87%d8%a7-%d9%88%d8%a3%d9%81%d8%b6%d9%84-%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d9%84%d8%b4%d8%b1\/"},"modified":"2024-11-11T14:43:22","modified_gmt":"2024-11-11T14:43:22","slug":"%d8%b7%d8%b1%d9%82-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d8%a3%d9%86%d9%88%d8%a7%d8%b9%d9%87%d8%a7-%d9%88%d8%a3%d9%81%d8%b6%d9%84-%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d9%84%d8%b4%d8%b1","status":"publish","type":"post","link":"https:\/\/obsbusiness.com\/ar\/%d8%b7%d8%b1%d9%82-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%88%d8%a3%d9%86%d9%88%d8%a7%d8%b9%d9%87%d8%a7-%d9%88%d8%a3%d9%81%d8%b6%d9%84-%d8%b7%d8%b1%d9%8a%d9%82%d8%a9-%d9%84%d8%b4%d8%b1\/","title":{"rendered":"\u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0648\u0623\u0641\u0636\u0644 \u0637\u0631\u064a\u0642\u0629 \u0644\u0634\u0631\u0643\u062a\u0643"},"content":{"rendered":"\t\t
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\u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0648\u0623\u0641\u0636\u0644 \u0637\u0631\u064a\u0642\u0629 \u0644\u0634\u0631\u0643\u062a\u0643<\/h3>

\u0645\u0641\u0647\u0648\u0645 \u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/h4>

\u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong> \u0647\u064a \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062a\u0628\u0639\u0629 \u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u062d\u0644\u064a\u0644\u0647\u0627\u060c \u0648\u062a\u0641\u0633\u064a\u0631\u0647\u0627 \u0641\u064a \u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a. \u062a\u062e\u062a\u0644\u0641 \u0647\u0630\u0647 \u0627\u0644\u0637\u0631\u0642 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u062d\u062c\u0645 \u0648\u0646\u0648\u0639 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0641\u064a \u0643\u0644 \u0628\u0644\u062f.<\/p>

\u0645\u0627 \u0647\u064a \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0644\u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f<\/h4>

\u0647\u0646\u0627\u0643 \u0639\u062f\u0629 \u0637\u0631\u0642 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a\u060c \u0645\u0646\u0647\u0627:<\/p>

  1. \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (Cash Accounting):<\/strong> \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0639\u0646\u062f \u0627\u0633\u062a\u0644\u0627\u0645 \u0623\u0648 \u062f\u0641\u0639 \u0627\u0644\u0646\u0642\u0648\u062f \u0641\u0639\u0644\u064a\u0627\u064b.<\/p><\/li>

  2. \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642 (Accrual Accounting):<\/strong> \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0639\u0646\u062f \u062a\u062d\u0642\u064a\u0642\u0647\u0627 \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0648\u0642\u062a \u0627\u0633\u062a\u0644\u0627\u0645 \u0623\u0648 \u062f\u0641\u0639 \u0627\u0644\u0646\u0642\u062f.<\/p><\/li>

  3. \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0648\u062c\u0647\u0629 \u0628\u0627\u0644\u062a\u0643\u0644\u0641\u0629 (Cost Accounting):<\/strong> \u062a\u064f\u0631\u0643\u0632 \u0639\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0629.<\/p><\/li>

  4. \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 (Managerial Accounting):<\/strong> \u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629.<\/p><\/li>

  5. \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Financial Accounting):<\/strong> \u062a\u0647\u062a\u0645 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644.<\/p><\/li><\/ol>

    \u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u064a\u0637\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u0648\u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629\u061f<\/h4>

    • \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u064a\u0637\u0627\u0644\u064a\u0629:<\/strong> \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u0633\u0643 \u062f\u0641\u0627\u062a\u0631 \u0645\u0632\u062f\u0648\u062c\u0629 \u0627\u0644\u0642\u064a\u062f\u060c \u062d\u064a\u062b \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0643\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u0641\u064a \u062f\u0641\u062a\u0631\u064a\u0646\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/p><\/li>

    • \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629:<\/strong> \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u064a\u0637\u0627\u0644\u064a\u0629\u060c \u0648\u0644\u0643\u0646\u0647\u0627 \u062a\u0636\u064a\u0641 \u062a\u0641\u0635\u064a\u0644\u0627\u062a \u0625\u0636\u0627\u0641\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0648\u0627\u0644\u0641\u0631\u0648\u0639.<\/p><\/li>

    • \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629:<\/strong> \u062a\u0633\u062a\u062e\u062f\u0645 \u0646\u0638\u0627\u0645\u0627\u064b \u0645\u0645\u0627\u062b\u0644\u0627\u064b \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u064a\u0637\u0627\u0644\u064a \u0648\u0644\u0643\u0646 \u0645\u0639 \u062a\u0628\u0633\u064a\u0637 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0648\u0641\u064a \u062a\u0633\u0644\u0633\u0644 \u0627\u0644\u062a\u0633\u062c\u064a\u0644\u0627\u062a.<\/p><\/li>

    • \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629:<\/strong> \u0647\u064a \u0627\u0644\u0623\u0643\u062b\u0631 \u0634\u064a\u0648\u0639\u0627\u064b\u060c \u0648\u062a\u064f\u0631\u0643\u0632 \u0639\u0644\u0649 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u064a\u0645\u0643\u0646 \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0634\u0627\u0645\u0644\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 GAAP (\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u064b\u0627).<\/p><\/li><\/ul>

      \u0639\u0644\u0649 \u0623\u064a \u0623\u0633\u0627\u0633 \u064a\u062a\u0645 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f<\/h4>

      \u064a\u062a\u0645 \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644\u060c \u0645\u0646\u0647\u0627:<\/p>

      • \u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646:<\/strong> \u0642\u062f \u064a\u062a\u0637\u0644\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u062d\u0644\u064a \u062a\u063a\u064a\u064a\u0631\u064b\u0627 \u0641\u064a \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u0628\u0639\u0629.

        <\/li>
      • \u062a\u0648\u0633\u0651\u0639 \u0623\u0648 \u062a\u0642\u0644\u064a\u0635 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u062c\u0627\u0631\u064a:<\/strong> \u0642\u062f \u064a\u062a\u0637\u0644\u0628 \u062a\u0648\u0633\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0639\u062a\u0645\u0627\u062f \u0637\u0631\u0642 \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0623\u0643\u062b\u0631 \u062a\u0639\u0642\u064a\u062f\u064b\u0627.

        <\/li>
      • \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629:<\/strong> \u0642\u062f \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u062a\u063a\u064a\u064a\u0631 \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS \u0623\u0648 GAAP.

        <\/li>
      • \u062a\u063a\u064a\u064a\u0631 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/strong> \u0639\u0646\u062f\u0645\u0627 \u062a\u0642\u0648\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062a\u063a\u064a\u064a\u0631 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0642\u062f \u064a\u0643\u0648\u0646 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.<\/li><\/ul>

        \u0645\u0627 \u0647\u064a \u0623\u0641\u0636\u0644 \u0637\u0631\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u061f<\/h4>

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        \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649:<\/p>

        • \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0648\u062c\u0647\u0629 \u0628\u0627\u0644\u062a\u0643\u0644\u0641\u0629:<\/strong> \u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u0648\u0627\u0644\u0625\u0645\u062f\u0627\u062f\u0627\u062a.<\/li>
        • \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0623\u0648 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642:<\/strong> \u0644\u062a\u062a\u0628\u0639 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629.<\/li>
        • \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629:<\/strong> \u0644\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u062a\u0639\u0644\u0642 \u0628\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0648\u0627\u0644\u062a\u0633\u0639\u064a\u0631.<\/li><\/ul>

          \u0645\u0627 \u0647\u064a \u0623\u0628\u0633\u0637 \u0637\u0631\u064a\u0642\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629\u061f<\/h4>

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          \u0645\u0627 \u0647\u064a \u0641\u0648\u0627\u0626\u062f \u0643\u0644 \u0637\u0631\u064a\u0642\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0629\u061f<\/h4>
          • \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0646\u0642\u062f\u064a\u0629:<\/strong> \u0628\u0633\u064a\u0637\u0629 \u0648\u0633\u0647\u0644\u0629 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0648\u062a\u0639\u0637\u064a \u0635\u0648\u0631\u0629 \u0648\u0627\u0636\u062d\u0629 \u0639\u0646 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0629.<\/li>
          • \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u062d\u0642\u0627\u0642:<\/strong> \u062a\u0648\u0641\u0631 \u0635\u0648\u0631\u0629 \u062f\u0642\u064a\u0642\u0629 \u0639\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f.<\/li>
          • \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0648\u062c\u0647\u0629 \u0628\u0627\u0644\u062a\u0643\u0644\u0641\u0629:<\/strong> \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0628\u0634\u0643\u0644 \u062f\u0642\u064a\u0642.<\/li>
          • \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629:<\/strong> \u062a\u062f\u0639\u0645 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u062f\u0631\u0648\u0633\u0629 \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0645\u0641\u0635\u0644\u0629.

            \u00a0<\/p><\/li><\/ul>

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            \n\t\t\t\t\t
            \n\t\t\t\t
            \n\t\t\t\t
            \n\t\t\t\t\t\t\t\t\t


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