4 -- 1 ‫ﺣﺴﺎﺑﺪاري ﺻﻨﻌﺘﻲ‬

150 -- 1214038 - (( ‫ ﺟﻬﺎﻧﮕﺮدي‬-‫ دوﻟﺘﻲ‬-‫ﺗﺠﻤﻴﻊ )ﺣﺴﺎﺑﺪاري – ﻣﺪﻳﺮﻳﺖ ) ﺑﺎزرﮔﺎﻧﻲ‬

* 1214015 - ‫ – ﺗﺠﻤﻴﻊ ﺻﻨﻌﺘﻲ‬1214012 – ‫ –ﺻﻨﻌﺘﻲ‬1214069 – ‫ –ﺑﺎزرﮔﺎﻧﻲ‬1214021 – ‫ﺣﺴﺎﺑﺪاري‬
www.PnuNews.com ‫ﻣﺎﺷﻴﻦ ﺣﺴﺎب‬ (1) ‫ﻳﻚ‬
.‫ ﺷﺮاﻓﺖ ﺑﻪ ﺧﺮد و ادب اﺳﺖ ﻧﻪ ﺑﻪ داراﻳﻲ و ﻧﮋاد‬:(‫اﻣﺎم ﻋﻠﻲ)ع‬

,, ) * +' (    %& ' $ " # !" .                  .
(* 2 ///0) : ' '
) :0/666 #9 ( 7 8  ) 066/666 !4( )5
) /0/666 =;> +  = 2< ) :06/666  ;  
) B66/666 #9  8@A ) ,/666 ( 7 ?
) :6/666   =;> +  DE ) B/6/666   C   8@A
) ://666 ' #GG DE ) F66/666   C  8@A
#&J :I4H
 @I L   @I ' + < KB
 @I L   @I '!2' + < K/
    + < K:
*' # !" + < KF
  E  M& E  #  E + < K0

(* 2 F/R0) : * O P QE  (' $ $ =N ./

) 0F0/666 *' ) * #9 ; 'S ) B66/666  @I L '
) BT6/666 *' E C S ' ; 'S ) F/6/666  @I L '!2'
) 0F6/666 *' 9> * #9 ; 'S ) 0B/666 ' 8@A # !"
) B/6/666 *' ) ' 'S ) :R/666 V ( =! EU DE # !"
) /T6/666 *' ) C S ' ; 'S ) T,/666   M 
) /0/666 ' =5 5P   9 $ WX  ) //0F6/666 V (
) B6/666 '  9 @ =5 5P ) 0B6/666 *' N  @I '  9
) B6B/666 V (  Y$ C  8@A # !" ) ,6/666 *' 9> #  ' 'S
) BR/666 V ( @ =5 5P ) ://666 ' =! EU DE # !"
) B0/666 *  9  @I ' M2A # !" ) ,66/666  @I '!2'

#( V (  * #9 ; * Q2 E =Z KB :I4H

QE  C$  ' =Z K/

www.PnuNews.com 3 ‫ از‬1 ‫ﺻﻔﺤﻪ‬

 4 -- 1 ‫ﺣﺴﺎﺑﺪاري ﺻﻨﻌﺘﻲ‬
150 -- 1214038 - (( ‫ ﺟﻬﺎﻧﮕﺮدي‬-‫ دوﻟﺘﻲ‬-‫ﺗﺠﻤﻴﻊ )ﺣﺴﺎﺑﺪاري – ﻣﺪﻳﺮﻳﺖ ) ﺑﺎزرﮔﺎﻧﻲ‬
* 1214015 - ‫ – ﺗﺠﻤﻴﻊ ﺻﻨﻌﺘﻲ‬1214012 – ‫ –ﺻﻨﻌﺘﻲ‬1214069 – ‫ –ﺑﺎزرﮔﺎﻧﻲ‬1214021 – ‫ﺣﺴﺎﺑﺪاري‬
www.PnuNews.com ‫ﻣﺎﺷﻴﻦ ﺣﺴﺎب‬ (1) ‫ﻳﻚ‬
(* 2 F) : ' ' &Z    B:,, * ' = 42 $ $ =N .:
) /6/666/666 Q9 ' 'S :*'  " *
) BT/066/666 9 C S ' E 5 'S
) :0/666/666 * #9 ; 'S
: $  ] # * '  ' 9 C S ' E 5 'S \IA * = [!S
6 Y2S ,FB V5 ,F6 V5 ^
,/666/666 :/066/666 F/066/666  @I '
0/066/666 //:66/666 ://66/666  @I '!2'
:/666/666 B/F66/666 B/T66/666 9  
BT/066/666 R//66/666 _/:66/666 Y2S
.) :6/666/666 `4& # # I H Q9 ' @  9 ,,/B6/0
.C' \ < 4< *  ( # ) :/F66/666 V$ # *  9 Q9 ' $ @ WX  ,,/B6/B0
 @I ' @   @I L ' C> ) //F66/666 #   a9 # ) B:/F66/666 V$ # 9 ' Z ,,/B6/B,
: *' X E 5 b Z $ ^ W # *'
F/R66/666 ,F6 V5
T/:66/666 ,FB V5
BB/666/666
: * 9'   #&J $ ^ W C  '!2' ,,/B6//,
) R/666/666   a9 C X '!2'
) B//66/666   a9 C   '!2'
) B/,66/666   C'& '!2'
) B6/666/666
: * E 5 b Z $ ^ W  @I '!2'
) :/B66/666 ,FB V5  ) :/_66/666 ,F6 V5
.'    \dS  @I '!2' %,6  &  9   ,,/B6/:6
. M@  )7J & #  M 2 ,F6 V5 ,,/BB/B
.' X \IJZ    ' % :6 *< * Q2 2 ] #  M2A  W   ,F6 V5 ,,/BB/T
.M (' ' #N  EIA # C> )@  2 #$ (' ' 8( = 42 &G :I4H

www.PnuNews.com 3 ‫ از‬2 ‫ﺻﻔﺤﻪ‬

 4 -- 1 ‫ﺣﺴﺎﺑﺪاري ﺻﻨﻌﺘﻲ‬
150 -- 1214038 - (( ‫ ﺟﻬﺎﻧﮕﺮدي‬-‫ دوﻟﺘﻲ‬-‫ﺗﺠﻤﻴﻊ )ﺣﺴﺎﺑﺪاري – ﻣﺪﻳﺮﻳﺖ ) ﺑﺎزرﮔﺎﻧﻲ‬
* 1214015 - ‫ – ﺗﺠﻤﻴﻊ ﺻﻨﻌﺘﻲ‬1214012 – ‫ –ﺻﻨﻌﺘﻲ‬1214069 – ‫ –ﺑﺎزرﮔﺎﻧﻲ‬1214021 – ‫ﺣﺴﺎﺑﺪاري‬
www.PnuNews.com ‫ﻣﺎﺷﻴﻦ ﺣﺴﺎب‬ (1) ‫ﻳﻚ‬
* g' ' 9   ( .'$  "M 2"  " X f]" #4A  ' N  "X" Q  '9   )7J E  A    .F
g #g !" gES  g .'' gX g Mg@  )g7J g& #g gE  M@  M 2 * ' # * ' + *'$ hi $L>  X f]
'  g X fg] * g' =g 42 *g' g$ =gN .  *'5 + j  V #  #4A   # !" V $ '9 =;7J
(* 2 :) : * #[ S ) WE&'
  kll WE&' ) 9 C S ' "A
  mmll WE&' N   # Q] "A
  n/lll WE&' N M 2 * ' # @  4 2 "A
  o/lll WE&' 9> 9 C S ' "A
(M 2 %nl M& pJ $  %ll ' pJ $)
: $  @ WE&' ) 9 C S ' ; 'S *  *' N * QU " # !" = [!S
* QU " # !" 'S ' * q  " # !"
. WE&' N *' ) 9 C S ' ;
: ()   * ' # * q  " # !"
mm/lll/lll k/lll/lll  @I '
0/lll/lll o/rll/lll  @I '!2'
os/lll/lll k/sll/lll 9  
.C$ + j  V #  X f] * '     # !" V!X # E :I4H

www.PnuNews.com 3 ‫ از‬3 ‫ﺻﻔﺤﻪ‬