{"id":2420,"date":"2019-08-02T18:44:07","date_gmt":"2019-08-02T15:44:07","guid":{"rendered":"http:\/\/spu.edu.iq\/ar\/?page_id=2420"},"modified":"2020-11-01T11:54:57","modified_gmt":"2020-11-01T08:54:57","slug":"accounting-4","status":"publish","type":"page","link":"https:\/\/spu.edu.iq\/ar\/accounting-4\/","title":{"rendered":"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629"},"content":{"rendered":"

\u0646\u0628\u0630\u0629 \u0645\u062e\u062a\u0635\u0631\u0629 \u0639\u0646 \u0627\u0644\u0642\u0633\u0645<\/span><\/strong><\/span><\/p>\n

\u0647\u0648 \u0623\u062d\u062f \u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062a\u0642\u0646\u064a \u0645\u0646 \u062f\u0648\u0643\u0627\u0646 \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u062c\u0627\u0645\u0639\u0629 \u0628\u0648\u0644\u064a \u062a\u0643\u0646\u064a\u0643 \u0627\u0644\u0633\u0644\u064a\u0645\u0627\u0646\u064a\u0629 \u060c \u0645\u0646 \u0642\u0636\u0627\u0621 \u062f\u0648\u0643\u0627\u0646 – \u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0633\u0644\u064a\u0645\u0627\u0646\u064a\u0629.<\/span><\/p>\n

\u0646\u0628\u0630\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u0639\u0646 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/span><\/strong><\/p>\n

\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0639\u0627\u0645 2009 \u0648\u0648\u0641\u0642\u064b\u0627 \u0644\u062a\u0627\u0631\u064a\u062e \u0627\u062e\u062a\u0635\u0627\u0631 \u0639\u0646 \u0627\u0644\u0642\u0633\u0645: \u0635\u062f\u0631 \u0642\u0631\u0627\u0631 \u0645\u0646 \u0644\u062c\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0644\u064a\u0645\u0627\u0646\u064a\u0629 \u0631\u0642\u0645 (288) \u0641\u064a \u062a\u0627\u0631\u064a\u062e (05-07-2009) \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 (2009-2010). \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0639\u0627\u0645 \u0625\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0646 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 (\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644 – \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0628\u0646\u0643) \u0628\u0642\u0631\u0627\u0631 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0644\u064a\u0645\u0627\u0646\u064a\u0629 \u0631\u0642\u0645 (9337) \u0628\u062a\u0627\u0631\u064a\u062e (03-12-2009) \u060c \u0627\u0641\u062a\u062a\u062d \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0633\u0627\u0626\u064a\u0629 \u0644\u0633\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 (2009-2010).<\/span><\/p>\n

\u0627\u0647\u062f\u0627\u0641 \u0627\u0644\u0642\u0633\u0645<\/span><\/strong><\/p>\n

– \u062a\u062f\u0631\u064a\u0628 \u0643\u0627\u062f\u0631 \u0645\u062a\u0648\u0633\u0637 \u0648\u0641\u0646\u064a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/span><\/p>\n

– \u062a\u0645\u0647\u064a\u062f \u0645\u0646 \u0641\u0631\u0635\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062a\u0639\u0644\u0645 \u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0634\u0628\u0627\u0628 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0648\u0643\u0631\u062f\u0633\u062a\u0627\u0646 \u060c \u0645\u0646 \u0623\u062c\u0644 \u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u0644\u0627\u062f \u0648\u062a\u0637\u0648\u064a\u0631\u0647\u0627 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644 \u0644\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0644\u0625\u0642\u0644\u064a\u0645 \u0648\u0625\u062c\u0631\u0627\u0621 \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0639\u0645\u0627\u0644.<\/span><\/p>\n

\u062f\u0648\u0631 \u0627\u0644\u0642\u0633\u0645 \u0641\u064a \u0627\u0644\u0633\u0648\u0642<\/span><\/strong><\/p>\n

\u064a\u0642\u0648\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 \u0628\u0625\u0639\u062f\u0627\u062f \u0628\u0639\u0636 \u0627\u0644\u0637\u0644\u0627\u0628 \u0648\u062a\u0639\u0644\u064a\u0645\u0647\u0645 \u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0628\u0637\u0631\u064a\u0642\u0629 \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0648\u0625\u0631\u0633\u0627\u0644\u0647\u0645 \u0625\u0644\u0649 \u0627\u0644\u0633\u0648\u0642 \u0644\u0644\u0639\u0645\u0644 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0630\u064a \u064a\u0639\u0645\u0644 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631\u0647 \u0627\u0644\u0622\u0646 \u0648\u064a\u0645\u0643\u0646\u0647 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u0649 \u0648\u0638\u0627\u0626\u0641 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u062a\u0634\u0641\u064a\u0627\u062a \u0648\u0623\u064a \u0623\u0645\u0627\u0643\u0646 \u0623\u062e\u0631\u0649 \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u064a\u0647\u0627 \u0644\u0644\u0645\u062d\u0627\u0633\u0628.<\/span><\/p>\n

\u062f\u0648\u0631\u0627\u0644\u0642\u0633\u0645 \u0641\u064a \u0627\u0644\u0645\u062c\u062a\u0645\u0639<\/span><\/strong><\/p>\n

\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0647\u064a \u0644\u063a\u0629 \u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0633\u064a\u0643\u0648\u0646 \u0644\u0647\u0627 \u062f\u0648\u0631 \u0631\u0626\u064a\u0633\u064a \u0648\u062d\u0627\u0633\u0645 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u062a\u0642\u062f\u0645 \u0644\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0641\u064a \u062a\u0648\u0635\u064a\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0639\u0644\u0645 \u0648\u0623\u062c\u0632\u0627\u0621 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0635\u062d\u064a\u062d \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 .<\/span><\/p>\n

\u0645\u0627 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0644\u0644\u0637\u0627\u0644\u0628 \u062a\u0628\u0646\u064a\u0647\u0627 \u0628\u0639\u062f \u0627\u0644\u062a\u062e\u0631\u062c<\/span><\/strong><\/p>\n

\u0648\u0627\u062c\u0628 \u0627\u0644\u0637\u0627\u0644\u0628 \u0628\u0639\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 \u0647\u0648 \u0625\u0639\u062f\u0627\u062f \u0648\u062a\u0635\u0646\u064a\u0641 \u0648\u062a\u0642\u062f\u064a\u0645 \u0642\u0627\u0626\u0645\u0629 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0642\u0637\u0627\u0639\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062e\u0627\u0635 \u0648\u0627\u0644\u062a\u064a \u064a\u0639\u0645\u0644 \u0641\u064a\u0647\u0627 \u0627\u0644\u0637\u0627\u0644\u0628 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0642\u0631\u0627\u0631 \u0645\u0645\u0643\u0646 \u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0635\u062d\u064a\u062d\u064a\u0629.<\/span><\/p>\n

\u0645\u0627 \u0647\u0648 \u0646\u0648\u0639 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u062a\u064a \u0633\u064a\u062d\u0635\u0644 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0637\u0627\u0644\u0628<\/span><\/strong><\/p>\n

\u0628\u0639\u062f \u0627\u0644\u062a\u062e\u0631\u062c \u0645\u0646 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0628\u062f\u0621 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0623\u062e\u0630 \u0639\u0646\u0648\u0627\u0646 \u0643\u0627\u062a\u0628 \u062d\u0633\u0627\u0628\u0627\u062a \u060c \u064a\u0645\u0631 \u0627\u0644\u0648\u0642\u062a \u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647 \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u0648\u0628\u0639\u062f \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u062e\u0628\u0631\u0629 \u060c \u0633\u064a\u062a\u063a\u064a\u0631 \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0648\u064a\u0628\u062f\u0623 \u0645\u0646 \u0645\u0633\u0627\u0639\u062f \u0645\u062d\u0627\u0633\u0628 \u062d\u062a\u0649 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0645\u062d\u0627\u0633\u0628 \u0645\u062a\u0642\u062f\u0645.<\/span><\/p>\n

\u0644\u0625\u0633\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u064a \u0644\u0644\u0643\u0627\u062f\u0631 \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a \u0644\u0644\u0642\u0633\u0645<\/strong><\/span><\/p>\n

    \n
  1. \u0626\u0648\u0645\u064a\u062f \u0639\u0645\u0631 \u0639\u0628\u062f\u0627\u0644\u0643\u0631\u064a\u0645 <\/span><\/li>\n
  2. \u0630\u064a\u0644\u0648\u0627\u0646 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0627\u062d\u0645\u062f<\/span><\/li>\n
  3. \u0647\u0629\u0644\u0643\u0629\u0648\u062a \u0627\u0633\u0645\u0627\u0639\u064a\u0644 \u0645\u062d\u0645\u062f \u0627\u0645\u064a\u0646<\/span><\/li>\n<\/ol>\n

    \u0625\u0633\u0645 \u0645\u0633\u0624\u0648\u0644 \u0627\u0644\u0642\u0633\u0645 \u0648 \u0631\u0642\u0645 \u0627\u0644\u062c\u0648\u0627\u0644 \u0648 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0623\u0644\u0643\u062a\u0631\u0648\u0646\u064a <\/strong><\/span><\/p>\n

    \u00a0\u0634\u0627\u062f\u064a\u0629 \u0627\u0628\u0648\u0628\u0643\u0631<\/span><\/p>\n

    \u0627\u0644\u0625\u0633\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u064a \u0644\u0631\u0626\u064a\u0633 \u0648\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0642\u0633\u0645<\/span><\/strong><\/p>\n

      \n
    1. \u00a0\u062c\u0631\u0624 \u0645\u062d\u0645\u0648\u062f \u0627\u0633\u0645\u0627\u0639\u064a\u0644 \/ \u0645\u0642\u0631\u0631 \u0627\u0644\u0642\u0633\u0645\u00a0<\/span><\/li>\n
    2. \u0635\u0644\u0627\u062d \u0628\u0643\u0631 \u0639\u0628\u062f\u0627\u0644\u0631\u062d\u0645\u0646 \/ \u0639\u0636\u0648<\/span><\/li>\n
    3. \u0647\u0629\u0648\u0627\u0631 \u0639\u062b\u0645\u0627\u0646 \/ \u0639\u0636\u0648<\/span><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

      \u0646\u0628\u0630\u0629 \u0645\u062e\u062a\u0635\u0631\u0629 \u0639\u0646 \u0627\u0644\u0642\u0633\u0645 \u0647\u0648 \u0623\u062d\u062f \u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062a\u0642\u0646\u064a \u0645\u0646 \u062f\u0648\u0643\u0627\u0646 \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u062c\u0627\u0645\u0639\u0629 \u0628\u0648\u0644\u064a \u062a\u0643\u0646\u064a\u0643 \u0627\u0644\u0633\u0644\u064a\u0645\u0627\u0646\u064a\u0629 \u060c \u0645\u0646 \u0642\u0636\u0627\u0621 \u062f\u0648\u0643\u0627\u0646 – \u0645\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u0633\u0644\u064a\u0645\u0627\u0646\u064a\u0629. \u0646\u0628\u0630\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u0639\u0646 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0639\u0627\u0645 2009 \u0648\u0648\u0641\u0642\u064b\u0627 \u0644\u062a\u0627\u0631\u064a\u062e \u0627\u062e\u062a\u0635\u0627\u0631 \u0639\u0646 \u0627\u0644\u0642\u0633\u0645: \u0635\u062f\u0631 \u0642\u0631\u0627\u0631 … <\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2420","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/pages\/2420","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/comments?post=2420"}],"version-history":[{"count":4,"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/pages\/2420\/revisions"}],"predecessor-version":[{"id":2562,"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/pages\/2420\/revisions\/2562"}],"wp:attachment":[{"href":"https:\/\/spu.edu.iq\/ar\/wp-json\/wp\/v2\/media?parent=2420"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}