{"id":4267,"date":"2021-10-18T12:07:15","date_gmt":"2021-10-18T12:07:15","guid":{"rendered":"https:\/\/surgentmena.com\/?page_id=4267"},"modified":"2022-02-21T14:50:19","modified_gmt":"2022-02-21T12:50:19","slug":"cpa-prep-courses","status":"publish","type":"page","link":"https:\/\/surgentmena.com\/test5\/cpa-exam\/cpa-prep-courses\/","title":{"rendered":"\u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u062d\u0636\u064a\u0631\u064a\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4267\" class=\"elementor elementor-4267\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bec813c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bec813c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4ac3fb96\" data-id=\"4ac3fb96\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b0d40c0 elementor-widget elementor-widget-nav-menu\" data-id=\"7b0d40c0\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-def7e7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"def7e7d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-588471d\" data-id=\"588471d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93f702e elementor-widget elementor-widget-spacer\" data-id=\"93f702e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-643cc9c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"643cc9c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dc854dc\" data-id=\"dc854dc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a941d6 elementor-widget elementor-widget-text-editor\" data-id=\"0a941d6\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>\u0645\u0627 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0630\u064a \u062a\u063a\u0637\u064a\u0647 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0627\u062a <br \/><\/strong><\/h2><p><strong><br \/><\/strong>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0645\u0647\u0645\u0629 \u0634\u0627\u0642\u0629\u060c \u0648\u064a\u0639\u0632\u0649 \u0630\u0644\u0643 \u0644\u062a\u0646\u0648\u0639 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c \u0648\u0643\u0645\u064a\u0629 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u0648\u062f\u0642\u062a\u0647\u0627\u060c \u0648\u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0639\u0631\u0641\u064a \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0627\u0644\u0646\u062c\u0627\u062d\u060c \u0644\u0630\u0644\u0643 \u064a\u062a\u0645 \u062a\u0635\u0645\u064a\u0645 \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u0633\u0647\u0644 \u0639\u0644\u0649 \u0627\u0644\u0637\u0644\u0627\u0628 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0630\u0644\u0643 \u0628\u062a\u0642\u0633\u064a\u0645\u0647\u0627 \u0625\u0644\u0649 \u062f\u0631\u0648\u0633 \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u062a\u0646\u0642\u0644 \u0628\u064a\u0646\u0647\u0627 \u0623\u0633\u0647\u0644 \u0648\u0623\u0633\u0631\u0639<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bdb0566 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bdb0566\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3caa782\" data-id=\"3caa782\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb6eb74 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cb6eb74\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f74fd1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f74fd1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-328672c\" data-id=\"328672c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b0603e elementor-widget elementor-widget-heading\" data-id=\"9b0603e\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0627\u0644\u0645\u0648\u0627\u0636\u064a\u0639 \u0627\u0644\u062a\u064a \u064a\u064f\u0646\u0635\u062d \u0628\u0645\u0631\u0627\u062c\u0639\u062a\u0647\u0627 \u0623\u062b\u0646\u0627\u0621 \u062a\u062d\u0636\u064a\u0631\u0643 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644 (CPA): <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1864d72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1864d72\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-752e1d1\" data-id=\"752e1d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2220eda elementor-widget elementor-widget-text-editor\" data-id=\"2220eda\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642<\/strong><strong> (AUD)<\/strong><\/h3><p>\u064a\u0631\u0643\u0632 \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0639\u0631\u0641\u064a \u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0644\u062f\u064a\u0643 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><ol><li>\u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u064f\u0635\u062f\u0650\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u064f\u0635\u062f\u0650\u0631\u0629. \u0648\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0631\u0628\u062d\u064a\u0629\u060c \u0648\u062e\u0637\u0637 \u0627\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0644\u0642\u0649 \u0645\u0650\u0646\u064e\u062d\u064b\u0627 \u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629.<\/li><li>\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0635\u062f\u064a\u0642 \u0644\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u064f\u0635\u062f\u0650\u0631\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u064f\u0635\u062f\u0650\u0631\u0629. \u0648\u062a\u0634\u0645\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u062d\u0648\u0635\u0627\u062a \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0627\u062a.<\/li><li>\u0625\u0639\u062f\u0627\u062f \u0648\u062a\u0635\u0646\u064a\u0641 \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u064f\u0635\u062f\u0631\u0629\u060c \u0648\u0643\u0630\u0644\u0643 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u062d\u0644\u064a\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u064f\u0635\u062f\u0631\u0629.<\/li><\/ol><p>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0645\u0642\u0633\u0645\u0629 \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p><ul><li>\u0627\u0644\u0623\u062e\u0644\u0627\u0642 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0639\u0627\u0645\u0629 (15%-25%)<\/li><li>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0645\u062e\u0637\u0637\u0629 \u0644\u0647\u0627 (20%-30%)<\/li><li>\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0644\u0629 (30%-40%)<\/li><li>\u062a\u0634\u0643\u064a\u0644 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 (15% &#8211; 25%)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4f15f64\" data-id=\"4f15f64\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4591f4 elementor-widget elementor-widget-text-editor\" data-id=\"a4591f4\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/strong> <strong>(BEC)<\/strong><\/h3><p>\u064a\u0631\u0643\u0632 \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621 \u0639\u0644\u0649 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><ol><li>\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642\u060c \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629.<\/li><li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li><li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/li><li>\u0623\u0646\u0634\u0637\u0629 \u0623\u062e\u0631\u0649 \u0645\u062a\u0635\u0644\u0629 \u0628\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f.<\/li><\/ol><p>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0645\u0642\u0633\u0645\u0629 \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p><ul><li>\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (17%-27%)<\/li><li>\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 (17%-27%)<\/li><li>\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (11%-21%)<\/li><li>\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (15%-25%)<\/li><li>\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a (15%-25%)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-414914f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"414914f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bb8f32b\" data-id=\"bb8f32b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c34a687 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c34a687\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-436147d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"436147d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-cba69e8\" data-id=\"cba69e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-190b088 elementor-widget elementor-widget-text-editor\" data-id=\"190b088\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631<\/strong><strong> (FAR)<\/strong><\/h3><p>\u0647\u0646\u0627\u0643 \u0642\u0627\u0626\u0645\u0629 \u0637\u0648\u064a\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0627\u062e\u062a\u0628\u0627\u0631\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621\u060c \u062d\u064a\u062b \u062a\u0642\u0639 \u0639\u0644\u0649 \u0639\u0627\u062a\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u0647\u0645 \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><ol><li>\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (FASB)<\/li><li>\u0644\u062c\u0646\u0629 \u0627\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0628\u0648\u0631\u0635\u0627\u062a \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 (SEC)<\/li><li>\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (AICPA)<\/li><li>\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 (GASB)<\/li><li>\u0645\u062c\u0644\u0633 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IASB)<br \/><br \/><\/li><\/ol><p>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0645\u0642\u0633\u0645\u0629 \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p><ul><li>\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a \u0648\u0648\u0636\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (25%-35%)<\/li><li>\u062a\u062d\u062f\u064a\u062f \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (30%-40%)<\/li><li>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a (20%-30%)<\/li><li>\u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 (5% &#8211; 15%)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4397cd9\" data-id=\"4397cd9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea7867d elementor-widget elementor-widget-text-editor\" data-id=\"ea7867d\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a<\/strong><strong> (REG)<\/strong><\/h3><p>\u064a\u0631\u0643\u0632 \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0639\u0631\u0641\u064a \u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0644\u062f\u064a\u0643 \u0644\u062a\u0623\u062f\u064a\u0629 \u0639\u0645\u0644\u0643 \u0645\u0639 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p><ol><li>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629.<\/li><li>\u0627\u0644\u0623\u062e\u0644\u0627\u0642 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/li><li>\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/li><\/ol><p>\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0645\u0642\u0633\u0645\u0629 \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p><ul><li>\u0627\u0644\u0623\u062e\u0644\u0627\u0642 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 (10%-20%)<\/li><li>\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (10%-20%)<\/li><li>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u064f\u0644\u0643\u064a\u0629 (12%-22%)<\/li><li>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f (15%-25%)<\/li><li>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a (28%-38%)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-130d5aa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"130d5aa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-170772b\" data-id=\"170772b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d68801 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0d68801\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5484675 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5484675\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-68b2cce\" data-id=\"68b2cce\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4813db elementor-widget elementor-widget-text-editor\" data-id=\"e4813db\" data-element_type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0639\u062f Surgent \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0631\u0627\u0626\u062f\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u062f\u0648\u0631\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644(CPA)\u060c \u0627\u0644\u062a\u064a \u062a\u0648\u0641\u0631 \u0623\u0643\u062b\u0631 \u0645\u0646 7,700 \u0633\u0624\u0627\u0644 \u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0646 \u0645\u062a\u0639\u062f\u062f \u0648 400 \u0633\u0624\u0627\u0644 \u0645\u062d\u0627\u0643\u0627\u0629 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0623\u0643\u062b\u0631 \u0645\u0646 350 \u0645\u062d\u0627\u0636\u0631\u0629 \u0641\u064a\u062f\u064a\u0648 \u0645\u0635\u063a\u0631\u0629 \u062c\u0645\u064a\u0639\u0647\u0627 \u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u0637\u0644\u0628\u0629\u060c \u0643\u0645\u0627 \u064a\u0645\u0643\u0646\u0647\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u062f\u0631\u064a\u0628 \u0645\u0639 \u0623\u0641\u0636\u0644 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0644\u0648\u0635\u0648\u0644 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0648\u0627\u062f \u0627\u0644\u062f\u0648\u0631\u0629 \u0623\u064a\u0646\u0645\u0627 \u0643\u0627\u0646\u0648\u0627 \u0628\u0641\u0636\u0644 \u062a\u0637\u0628\u064a\u0642 Surgent \u00a0\u0644\u0644\u062c\u0648\u0627\u0644.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0645\u0627 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0630\u064a \u062a\u063a\u0637\u064a\u0647 \u0647\u0630\u0647 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA) \u0645\u0647\u0645\u0629 \u0634\u0627\u0642\u0629\u060c \u0648\u064a\u0639\u0632\u0649 \u0630\u0644\u0643 \u0644\u062a\u0646\u0648\u0639 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629\u060c [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":4259,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template\/full-width-template.php","meta":{"footnotes":""},"class_list":["post-4267","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/4267","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/comments?post=4267"}],"version-history":[{"count":11,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/4267\/revisions"}],"predecessor-version":[{"id":11469,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/4267\/revisions\/11469"}],"up":[{"embeddable":true,"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/pages\/4259"}],"wp:attachment":[{"href":"https:\/\/surgentmena.com\/test5\/wp-json\/wp\/v2\/media?parent=4267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}