{"id":4467,"date":"2025-07-14T12:29:54","date_gmt":"2025-07-14T12:29:54","guid":{"rendered":"https:\/\/mazeed.com\/sa\/ar\/blog\/"},"modified":"2026-02-26T13:33:28","modified_gmt":"2026-02-26T13:33:28","slug":"%d8%a7%d9%84%d9%85%d8%af%d9%8a%d9%86-%d9%88%d8%a7%d9%84%d8%af%d8%a7%d8%a6%d9%86","status":"publish","type":"post","link":"https:\/\/mazeed.com\/sa\/ar\/blog\/%d8%a7%d9%84%d9%85%d8%af%d9%8a%d9%86-%d9%88%d8%a7%d9%84%d8%af%d8%a7%d8%a6%d9%86\/","title":{"rendered":"\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 | \u062f\u0644\u064a\u0644 \u0634\u0627\u0645\u0644"},"content":{"rendered":"\n<p>\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0647\u0646\u0627\u0643 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0645\u062d\u0648\u0631\u064a\u0629 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\u0623\u0648 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u0645\u0633\u062a\u0646\u064a\u0631\u0629.&nbsp;<\/p>\n\n\n\n<p>\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0633\u0646\u062a\u0646\u0627\u0648\u0644 \u0634\u0631\u062d\u064b\u0627 \u062a\u0641\u0635\u064a\u0644\u064a\u064b\u0627 \u0648\u0634\u0627\u0645\u0644\u064b\u0627 \u062d\u0648\u0644 \u0645\u0627 \u0647\u0648 <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%d8%a7%d9%84%d8%af%d8%a7%d8%a6%d9%86-%d9%88%d8%a7%d9%84%d9%85%d8%af%d9%8a%d9%86\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%d8%a7%d9%84%d8%af%d8%a7%d8%a6%d9%86-%d9%88%d8%a7%d9%84%d9%85%d8%af%d9%8a%d9%86\/\" rel=\"noreferrer noopener\">\u0627\u0644\u062f\u0627\u0626\u0646 \u0648\u0627\u0644\u0645\u062f\u064a\u0646<\/a>\u060c \u0645\u0639 \u0627\u0633\u062a\u0639\u0631\u0627\u0636 \u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0631\u062a\u0628\u0637\u0629\u060c \u0648\u0623\u0645\u062b\u0644\u0629 \u0639\u0645\u0644\u064a\u0629 \u062a\u0648\u0636\u062d \u0643\u064a\u0641\u064a\u0629 \u062a\u0637\u0628\u064a\u0642\u0647\u060c \u0648\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0641\u0642\u0631\u0629 \u062e\u0627\u0635\u0629 \u0639\u0646 \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u0641\u0627\u062f\u062a\u0643 \u0645\u0646 \u062e\u062f\u0645\u0627\u062a \u0634\u0631\u0643\u0629 &#8220;\u0645\u0632\u064a\u062f&#8221; \u0644\u0641\u0647\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0628\u0646\u062c\u0627\u062d \u0641\u064a \u0639\u0645\u0644\u0643.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-18.png\" alt=\"\" class=\"wp-image-4502\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0645\u0639\u0646\u0649 \u062f\u0627\u0626\u0646 \u0648\u0645\u062f\u064a\u0646\u061f&nbsp;<\/h2>\n\n\n\n<p>\u0644\u0641\u0647\u0645 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u060c \u0644\u0627 \u0628\u062f \u0623\u0646 \u0646\u0628\u062f\u0623 \u0628\u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0645\u0639\u0646\u0649 \u062f\u0627\u0626\u0646 \u0648\u0645\u062f\u064a\u0646. \u0641\u064a \u0627\u0644\u0623\u0633\u0627\u0633\u060c \u064a\u0634\u064a\u0631 &#8220;\u0627\u0644\u0645\u062f\u064a\u0646&#8221; \u0625\u0644\u0649 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u0644\u0645 \u0627\u0644\u0646\u0642\u062f \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0634\u064a\u0631 &#8220;\u0627\u0644\u062f\u0627\u0626\u0646&#8221; \u0625\u0644\u0649 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0651\u0645 \u0627\u0644\u0646\u0642\u062f \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0629. \u0647\u0630\u0647 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a \u0641\u064a \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0641\u064a \u0627\u0644\u062f\u0641\u0627\u062a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629.&nbsp;&nbsp;<\/p>\n\n\n\n<p>\u0645\u0627 \u0645\u0639\u0646\u0649 \u062f\u0627\u0626\u0646 \u0648\u0645\u062f\u064a\u0646 \u064a\u062a\u0636\u062d \u0623\u0643\u062b\u0631 \u0639\u0646\u062f\u0645\u0627 \u0646\u0646\u0638\u0631 \u0625\u0644\u0649 \u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u064a: \u0625\u0630\u0627 \u0642\u0627\u0645\u062a \u0634\u0631\u0643\u0629 \u0628\u0634\u0631\u0627\u0621 \u0623\u062c\u0647\u0632\u0629 \u062d\u0627\u0633\u0648\u0628 \u0646\u0642\u062f\u064b\u0627\u060c \u0641\u0625\u0646 \u062d\u0633\u0627\u0628 &#8220;\u0627\u0644\u0623\u062c\u0647\u0632\u0629&#8221; \u064a\u064f\u0633\u062c\u0644 \u0643\u0640 \u0645\u062f\u064a\u0646 \u0644\u0623\u0646\u0647 \u064a\u0645\u062b\u0644 \u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644\u060c \u0628\u064a\u0646\u0645\u0627 \u062d\u0633\u0627\u0628 &#8220;\u0627\u0644\u0646\u0642\u062f\u064a\u0629&#8221; \u064a\u064f\u0633\u062c\u0644 \u0643\u0640 \u062f\u0627\u0626\u0646 \u0644\u0623\u0646\u0647 \u064a\u0645\u062b\u0644 \u062e\u0631\u0648\u062c\u064b\u0627 \u0644\u0644\u0623\u0645\u0648\u0627\u0644.&nbsp;<\/p>\n\n\n\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%AF%D9%81%D8%AA%D8%B1-%D8%A7%D9%84%D8%A3%D8%B3%D8%AA%D8%A7%D8%B0\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0644\u0645\u0627\u0630\u0627 \u064a\u0639\u062a\u0628\u0631 \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0647\u0648 \u0642\u0644\u0628 \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-16.png\" alt=\"\" class=\"wp-image-4498\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646<\/strong><\/h2>\n\n\n\n<p>\u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u064a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u062d\u0631\u0643\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u062f\u064a\u0646 (Debtor)<\/strong>: \u0647\u0648 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0623\u0648 \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0634\u064a\u0621 \u0630\u064a \u0642\u064a\u0645\u0629.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u062f\u0627\u0626\u0646 (Creditor)<\/strong>: \u0647\u0648 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0651\u0645 \u0627\u0644\u0642\u064a\u0645\u0629 \u0623\u0648 \u064a\u062a\u062d\u0645\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u0641\u0647\u0648\u0645 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u062f\u0641\u0639\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0644\u0627\u0645\u060c \u0648\u063a\u064a\u0631\u0647\u0627.&nbsp;<br>\u0648\u0641\u064a \u0636\u0648\u0621 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0645\u062f\u064a\u0646 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class=\"wp-block-heading\"><strong>\u0645\u0646 \u0647\u0648 \u0627\u0644\u062f\u0627\u0626\u0646 \u0648\u0645\u0646 \u0647\u0648 \u0627\u0644\u0645\u062f\u064a\u0646\u061f<\/strong><\/h2>\n\n\n\n<p>\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0642\u062f \u062a\u062e\u062a\u0644\u0637 \u0627\u0644\u0623\u0645\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u062a\u062f\u0626\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0644\u0630\u0627 \u0644\u062a\u0648\u0636\u064a\u062d \u0645\u0646 \u0647\u0648 \u0627\u0644\u062f\u0627\u0626\u0646 \u0648\u0645\u0646 \u0647\u0648 \u0627\u0644\u0645\u062f\u064a\u0646 \u0628\u0634\u0643\u0644 \u0628\u0633\u064a\u0637\u060c \u062a\u062e\u064a\u0651\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:&nbsp;<\/p>\n\n\n\n<p>\u0634\u0631\u0643\u0629 A \u062a\u0634\u062a\u0631\u064a \u0645\u0646\u062a\u062c\u0627\u062a \u0645\u0646 \u0634\u0631\u0643\u0629 B \u0628\u0627\u0644\u0623\u062c\u0644\u060c \u0641\u0645\u0646 \u0647\u0648 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0645\u0646 \u0647\u0648 \u0627\u0644\u062f\u0627\u0626\u0646\u061f&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0634\u0631\u0643\u0629 A \u0647\u064a \u0627\u0644\u0645\u062f\u064a\u0646 \u0644\u0623\u0646\u0647\u0627 \u062d\u0635\u0644\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u0644\u0645 \u062a\u062f\u0641\u0639 \u0642\u064a\u0645\u062a\u0647\u0627 \u0628\u0639\u062f.&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;\u0634\u0631\u0643\u0629 B \u0647\u064a \u0627\u0644\u062f\u0627\u0626\u0646 \u0644\u0623\u0646\u0647\u0627 \u0642\u062f\u0651\u0645\u062a \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u062a\u0646\u062a\u0638\u0631 \u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0645\u0627\u0644.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%A7%D9%84%D9%82%D9%8A%D9%88%D8%AF-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9-%D8%A3%D9%86%D9%88%D8%A7%D8%B9%D9%87%D8%A7-%D9%88%D9%83%D9%8A%D9%81%D9%8A%D8%A9-%D8%AA%D8%B3%D8%AC%D9%8A%D9%84%D9%87%D8%A7\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%A7%D9%84%D9%82%D9%8A%D9%88%D8%AF-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9-%D8%A3%D9%86%D9%88%D8%A7%D8%B9%D9%87%D8%A7-%D9%88%D9%83%D9%8A%D9%81%D9%8A%D8%A9-%D8%AA%D8%B3%D8%AC%D9%8A%D9%84%D9%87%D8%A7\/\" rel=\"noreferrer noopener\">\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629: \u0623\u0646\u0648\u0627\u0639\u0647\u0627 \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0633\u062c\u064a\u0644\u0647\u0627<\/a><\/p>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udca1 \u0625\u062f\u0627\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0622\u0644\u064a\u0629 \u0645\u0639 \u0645\u0632\u064a\u062f<\/h2>\n\n\n\n<p>\u0645\u0632\u064a\u062f \u062a\u0642\u062f\u0645 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u062e\u0628\u0631\u0627\u0621 \u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0645\u0643\u0627\u0646. \u0643\u0644 \u0645\u0627 \u0639\u0644\u064a\u0643 \u0647\u0648 \u062a\u0635\u0648\u064a\u0631 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0633\u0646\u0642\u0648\u0645 \u0628\u0627\u0644\u0628\u0627\u0642\u064a \u0645\u0646 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0622\u0644\u064a \u062d\u062a\u0649 \u062a\u062c\u0647\u064a\u0632 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u062a\u0633\u0644\u064a\u0645\u0647.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/mazeed.com\/schedule-a-meeting\/?utm_campaign=SEO_Blogs_10%2F11%2F2024&amp;utm_source=Organic%20Traffic&amp;utm_term=KSA%20AR&amp;utm_content=%D8%A7%D9%84%D9%81%D8%B1%D9%82%20%D8%A8%D9%8A%D9%86%20%D8%A7%D9%84%D9%85%D8%AF%D9%8A%D9%86%20%D9%88%D8%A7%D9%84%D8%AF%D8%A7%D8%A6%D9%86\" target=\"_blank\" rel=\"noreferrer noopener\">\u0627\u062d\u0635\u0644 \u0639\u0644\u0649 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0645\u062c\u0627\u0646\u064a\u0629!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0643\u0634\u0641 \u0627\u0644\u062d\u0633\u0627\u0628<\/h2>\n\n\n\n<p>\u0641\u064a \u0643\u0634\u0641 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0646\u0643\u064a \u0623\u0648 \u0643\u0634\u0641 \u062d\u0633\u0627\u0628 \u0627\u0644\u0639\u0645\u064a\u0644\/\u0627\u0644\u0645\u0648\u0631\u062f\u060c \u062a\u0638\u0647\u0631 \u062d\u0631\u0643\u0629 \u0627\u0644\u0631\u0635\u064a\u062f \u0628\u0648\u0636\u0648\u062d \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0648\u062f\u064a\u0646: \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646. \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u0646\u0649 \u0628\u0633\u064a\u0637\u0629:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0645\u0639\u0646\u0649 \u062f\u0627\u0626\u0646 \u0641\u064a \u0643\u0634\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u061f<\/h3>\n\n\n\n<p><br>\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0643\u0634\u0641 \u0627\u0644\u062d\u0633\u0627\u0628 \u0647\u0648 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645\u0647 \u0623\u0648 \u0627\u0644\u0630\u064a \u064a\u062d\u0642 \u0644\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647. \u0628\u0645\u0639\u0646\u0649 \u0622\u062e\u0631\u060c \u0647\u0648 \u062c\u0627\u0646\u0628 \u064a\u064f\u0638\u0647\u0631 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u062f\u062e\u0644\u062a \u0625\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628 \u0623\u0648 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u0644\u0645\u062a\u0647\u0627 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0645\u0639\u0646\u0649 \u0645\u062f\u064a\u0646 \u0641\u064a \u0643\u0634\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u061f<\/h3>\n\n\n\n<p><br>\u0627\u0644\u0645\u062f\u064a\u0646 \u0641\u064a \u0643\u0634\u0641 \u0627\u0644\u062d\u0633\u0627\u0628 \u0647\u0648 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0630\u064a \u062a\u0645 \u062f\u0641\u0639\u0647 \u0623\u0648 \u0627\u0644\u0630\u064a \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629 \u062f\u0641\u0639\u0647. \u0628\u0639\u0628\u0627\u0631\u0629 \u0623\u062e\u0631\u0649\u060c \u0647\u0648 \u062c\u0627\u0646\u0628 \u064a\u064f\u0638\u0647\u0631 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u062e\u0631\u062c\u062a \u0645\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u0623\u0648 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0633\u062f\u0627\u062f\u0647\u0627.<\/p>\n\n\n\n<p>\u0628\u0627\u062e\u062a\u0635\u0627\u0631:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0645\u062f\u064a\u0646 = \u0645\u0627 \u062a\u062f\u0641\u0639\u0647 \u0623\u0648 \u0645\u0627 \u062a\u062f\u064a\u0646 \u0628\u0647.<\/li>\n\n\n\n<li>\u0627\u0644\u062f\u0627\u0626\u0646 = \u0645\u0627 \u062a\u0633\u062a\u0644\u0645\u0647 \u0623\u0648 \u0645\u0627 \u062a\u064f\u0633\u062a\u062d\u0642 \u0644\u0643.<\/li>\n<\/ul>\n\n\n\n<p>\u0647\u0630\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0642\u0627\u0631\u0626 \u0641\u064a \u0641\u0647\u0645 \u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u064a\u0647 \u0643\u0644 \u062c\u0627\u0646\u0628 \u0639\u0646\u062f \u0642\u0631\u0627\u0621\u062a\u0647 \u0644\u0643\u0634\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0643\u0634\u0641 \u062d\u0633\u0627\u0628 \u0628\u0646\u0643\u064a \u0623\u0648 \u0643\u0634\u0641 \u062d\u0633\u0627\u0628 \u0644\u0639\u0645\u064a\u0644 \u0623\u0648 \u0645\u0648\u0631\u062f.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-30.png\" alt=\"\" class=\"wp-image-4526\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0623\u0645\u062b\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629<\/strong>&nbsp;<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u0634\u0631\u0627\u0621 \u0645\u062e\u0632\u0648\u0646 \u0646\u0642\u062f\u064b\u0627<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u062f\u064a\u0646<\/strong>: \u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062e\u0632\u0648\u0646&nbsp;<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062f\u0627\u0626\u0646<\/strong>: \u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u0642\u062f\u064a\u0629&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>\u062f\u0641\u0639 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u062f\u064a\u0646<\/strong>: \u062d\u0633\u0627\u0628 \u0627\u0644\u0631\u0648\u0627\u062a\u0628&nbsp;<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062f\u0627\u0626\u0646<\/strong>: \u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0623\u0648 \u0627\u0644\u0628\u0646\u0643&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u062a\u0628\u0631\u0632 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u062f\u064a\u0646 \u0648\u062f\u0627\u0626\u0646 \u0648\u0643\u064a\u0641\u064a\u0629 \u062a\u0633\u062c\u064a\u0644 \u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-19.png\" alt=\"\" class=\"wp-image-4523\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u062f\u0627\u0626\u0646 \u0648\u0645\u062f\u064a\u0646 \u0628\u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a<\/strong>&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0641\u064a \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0623\u062c\u0646\u0628\u064a\u0629 \u0623\u0648 \u0639\u0646\u062f \u0627\u0644\u0639\u0645\u0644 \u0628\u0628\u0631\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0627\u0644\u0645\u064a\u0629\u060c \u064a\u0638\u0647\u0631 \u0645\u0635\u0637\u0644\u062d <strong>\u062f\u0627\u0626\u0646 \u0648\u0645\u062f\u064a\u0646 \u0628\u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a<\/strong> \u0643\u0645\u0627 \u064a\u0644\u064a:&nbsp;<br>Debtor = \u0627\u0644\u0645\u062f\u064a\u0646&nbsp;<br>Creditor = \u0627\u0644\u062f\u0627\u0626\u0646&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0641\u064a \u0623\u063a\u0644\u0628 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0645\u062b\u0644 IFRS \u0623\u0648 GAAP\u060c \u064a\u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0628\u0646\u0641\u0633 \u0627\u0644\u0645\u0639\u0646\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a. \u0643\u0644\u0645\u0629 <strong>\u062f\u0627\u0626\u0646 \u0648\u0645\u062f\u064a\u0646 \u0628\u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-23.png\" alt=\"\" class=\"wp-image-4512\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0627 \u0647\u0648 \u0645\u0639\u0646\u0649 \u062f\u0627\u0626\u0646 \u0648\u0645\u062f\u064a\u0646 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u061f<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u064a\u0638\u0647\u0631 \u0645\u0639\u0646\u0649 \u0645\u062f\u064a\u0646 \u0648\u062f\u0627\u0626\u0646 \u0641\u064a \u0639\u062f\u0629 \u0623\u0646\u0648\u0627\u0639 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629:&nbsp;<\/p>\n\n\n\n<p><strong>\u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a (\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629):&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0645\u062f\u064a\u0646 \u064a\u0645\u062b\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 (\u0645\u062b\u0644 \u0627\u0644\u0646\u0642\u062f\u064a\u0629\u060c \u0627\u0644\u0645\u062e\u0632\u0648\u0646\u060c \u0627\u0644\u0639\u0645\u0644\u0627\u0621)&nbsp;<\/li>\n\n\n\n<li>\u0627\u0644\u062f\u0627\u0626\u0646 \u064a\u0645\u062b\u0644 \u0627\u0644\u062e\u0635\u0648\u0645 (\u0645\u062b\u0644 \u0627\u0644\u0642\u0631\u0648\u0636\u060c \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646\u060c \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0624\u062c\u0644\u0629)<\/li>\n<\/ul>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>\u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u062a\u064f\u0633\u062c\u0644 \u0643\u0645\u062f\u064a\u0646&nbsp;<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062a\u064f\u0633\u062c\u0644 \u0643\u062f\u0627\u0626\u0646&nbsp;<\/li>\n<\/ul>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p><strong>\u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u064f\u0633\u062c\u0644 \u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f \u0627\u0644\u062f\u0627\u062e\u0644\u0629 \u0648\u0627\u0644\u062e\u0627\u0631\u062c\u0629\u060c \u0644\u0643\u0646 \u0645\u0641\u0647\u0648\u0645 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u064a\u0638\u0647\u0631 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0645\u0628\u0627\u0634\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0628\u0646\u0648\u062f \u0645\u062b\u0644 \u0635\u0627\u0641\u064a \u0627\u0644\u0646\u0642\u062f \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%A7%D9%84%D9%81%D8%B1%D9%82-%D8%A8%D9%8A%D9%86-%D8%B3%D9%86%D8%AF-%D8%A7%D9%84%D8%A3%D9%85%D8%B1-%D9%88%D8%B3%D9%86%D8%AF-%D8%A7%D9%84%D8%B5%D8%B1%D9%81\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%A7%D9%84%D9%81%D8%B1%D9%82-%D8%A8%D9%8A%D9%86-%D8%B3%D9%86%D8%AF-%D8%A7%D9%84%D8%A3%D9%85%D8%B1-%D9%88%D8%B3%D9%86%D8%AF-%D8%A7%D9%84%D8%B5%D8%B1%D9%81\/\" rel=\"noreferrer noopener\">\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0633\u0646\u062f \u0627\u0644\u0623\u0645\u0631 \u0648\u0633\u0646\u062f \u0627\u0644\u0635\u0631\u0641<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-20.png\" alt=\"\" class=\"wp-image-4504\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong>&nbsp;\u0644\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646<\/h2>\n\n\n\n<p>\u064a\u064f\u0639\u062f \u062a\u0631\u062a\u064a\u0628 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0647\u0645\u064b\u0627 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u064a \u064a\u0638\u0647\u0631 \u0641\u064a\u0647\u0627 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0644\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u060c \u0648\u064a\u0643\u0648\u0646 \u0627\u0644\u062a\u0631\u062a\u064a\u0628 \u0639\u0627\u062f\u0629\u064b \u0643\u0627\u0644\u062a\u0627\u0644\u064a:&nbsp;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>&nbsp;\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><strong>&nbsp;\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li><strong>&nbsp;\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062a\u063a\u064a\u0631 \u0641\u064a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li><strong>&nbsp;\u0627\u0644\u0625\u064a\u0636\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0645\u0645\u0629<\/strong>&nbsp;<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-24.png\" alt=\"\" class=\"wp-image-4510\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0640 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646<\/strong><\/h2>\n\n\n\n<p>\u0628\u0639\u0636 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0645\u0641\u0647\u0648\u0645:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 (Accounts Receivable)&nbsp;<\/li>\n\n\n\n<li>\u0627\u0644\u0630\u0645\u0645 \u0627\u0644\u062f\u0627\u0626\u0646\u0629 (Accounts Payable)&nbsp;<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>&nbsp;\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0627\u0644\u0645\u064a\u0632\u0627\u0646 \u0627\u0644\u062a\u062c\u0631\u064a\u0628\u064a (Trial Balance)&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u0643\u0645\u0627 \u0623\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0628\u0631\u0627\u0645\u062c \u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u062c\u0646\u0628\u064a\u0629 \u0648\u0641\u0647\u0645 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629.&nbsp;<\/p>\n\n\n\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%A3%D9%86%D9%88%D8%A7%D8%B9-%D8%A7%D9%84%D9%82%D9%8A%D9%88%D8%AF-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/sa\/ar\/blog\/%D8%A3%D9%86%D9%88%D8%A7%D8%B9-%D8%A7%D9%84%D9%82%D9%8A%D9%88%D8%AF-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D9%8A%D8%A9\/\" rel=\"noreferrer noopener\">\u0645\u0627 \u0647\u064a \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644\u061f<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-22.png\" alt=\"\" class=\"wp-image-4505\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/h2>\n\n\n\n<p>\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0628\u0637\u0631\u064a\u0642\u0629 \u0623\u0628\u0633\u0637 \u0648\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u062a\u0639\u0631\u064a\u0641\u0627\u062a \u0633\u0631\u064a\u0639\u0629<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0645\u062f\u064a\u0646 (\u0645\u062f\u064a\u0646): \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u0642\u0628\u0644 \u0642\u064a\u0645\u0629 \u0623\u0648 \u064a\u0632\u064a\u062f \u0641\u064a\u0647 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a.<\/li>\n\n\n\n<li>\u0627\u0644\u062f\u0627\u0626\u0646 (\u062f\u0627\u0626\u0646): \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0630\u064a \u064a\u064f\u0642\u062f\u0651\u0645 \u0642\u064a\u0645\u0629 \u0623\u0648 \u064a\u0632\u064a\u062f \u0641\u064a\u0647 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u0641\u0631\u0642 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u0623\u062b\u064a\u0631<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0627\u0644\u0628\u0646\u062f<\/td><td>\u0627\u0644\u0645\u062f\u064a\u0646<\/td><td>\u0627\u0644\u062f\u0627\u0626\u0646<\/td><\/tr><tr><td>\u0645\u0627\u0630\u0627 \u064a\u0639\u0646\u064a<\/td><td>\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u0645\u0635\u0631\u0648\u0641<\/td><td>\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0623\u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/td><\/tr><tr><td>\u0641\u064a \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/td><td>\u064a\u0633\u062c\u0644 \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u064a\u0633\u0631<\/td><td>\u064a\u0633\u062c\u0644 \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u064a\u0645\u0646<\/td><\/tr><tr><td>\u0623\u0645\u062b\u0644\u0629 \u0639\u0645\u0644\u064a\u0629<\/td><td>\u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a<\/td><td>\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0623\u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u062b\u0627\u0644 \u0628\u0633\u064a\u0637 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0639\u0646\u062f\u0645\u0627 \u062a\u062f\u0641\u0639 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0628\u0644\u063a\u064b\u0627 \u0644\u0634\u0631\u0627\u0621 \u0628\u0636\u0627\u0639\u0629:\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0645\u062f\u064a\u0646 = \u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0636\u0627\u0639\u0629 (\u0623\u0635\u0644 \u064a\u0632\u064a\u062f)<\/li>\n\n\n\n<li>\u0627\u0644\u062f\u0627\u0626\u0646 = \u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u0642\u062f\u064a\u0629 (\u0623\u0635\u0644 \u064a\u0646\u0642\u0635)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-22.png\" alt=\"\" class=\"wp-image-4505\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u0641\u064a \u0643\u0644 \u0642\u064a\u062f \u0645\u062d\u0627\u0633\u0628\u064a \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0637\u0631\u0641 \u0645\u062f\u064a\u0646 \u0648\u0637\u0631\u0641 \u062f\u0627\u0626\u0646. \u0623\u064a \u0623\u0646 \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u064f\u0633\u062c\u064e\u0651\u0644 \u0628\u0646\u0638\u0627\u0645 &#8220;\u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0632\u062f\u0648\u062c&#8221;. \u0648\u0647\u0630\u0627 \u0645\u0627 \u064a\u0636\u0645\u0646 \u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0646 \u0647\u0648 \u0627\u0644\u062f\u0627\u0626\u0646 \u0648\u0645\u0646 \u0647\u0648 \u0627\u0644\u0645\u062f\u064a\u0646\u061f&nbsp;<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u062f\u0639\u0646\u0627 \u0646\u0648\u0636\u062d \u0628\u0645\u062b\u0627\u0644 \u0625\u0636\u0627\u0641\u064a:&nbsp;<\/p>\n\n\n\n<p><strong>\u0642\u0627\u0645\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u062f\u0641\u0639 \u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0645\u0643\u062a\u0628 \u0646\u0642\u062f\u064b\u0627:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0645\u062f\u064a\u0646: \u062d\u0633\u0627\u0628 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 (\u0645\u0635\u0631\u0648\u0641)&nbsp;<\/li>\n\n\n\n<li>\u0627\u0644\u062f\u0627\u0626\u0646: \u062d\u0633\u0627\u0628 \u0627\u0644\u0646\u0642\u062f\u064a\u0629&nbsp;<\/li>\n<\/ul>\n\n\n\n<p><strong>\u0642\u0627\u0645\u062a \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0628\u064a\u0639 \u0645\u0646\u062a\u062c\u0627\u062a \u0646\u0642\u062f\u064b\u0627:<\/strong>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0645\u062f\u064a\u0646: \u0627\u0644\u0646\u0642\u062f\u064a\u0629&nbsp;<\/li>\n\n\n\n<li>\u0627\u0644\u062f\u0627\u0626\u0646: \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a&nbsp;<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-24.png\" alt=\"\" class=\"wp-image-4509\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646<\/strong><\/h2>\n\n\n\n<p>\u0641\u0647\u0645 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0636\u0631\u0648\u0631\u064a \u0645\u0646 \u0623\u062c\u0644:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0625\u0639\u062f\u0627\u062f \u0642\u064a\u0648\u062f \u0635\u062d\u064a\u062d\u0629&nbsp;<\/li>\n\n\n\n<li>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a&nbsp;<\/li>\n\n\n\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0634\u0643\u0644 \u062f\u0642\u064a\u0642&nbsp;<\/li>\n\n\n\n<li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0642\u0627\u0646\u0648\u0646\u064a&nbsp;<\/li>\n\n\n\n<li>\u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u062c\u0627\u0631\u064a\u0629 \u0633\u0644\u064a\u0645\u0629&nbsp;<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-24.png\" alt=\"\" class=\"wp-image-4509\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u062f\u064a\u0646 \u0648\u062f\u0627\u0626\u0646<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u064a\u0648\u0636\u062d \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0645\u062f\u064a\u0646 \u0648\u062f\u0627\u0626\u0646 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u062a\u0639\u0631\u064a\u0641\u060c \u0648\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u0627\u0644\u0623\u0645\u062b\u0644\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u0627\u0644\u0628\u0646\u062f&nbsp;<\/td><td>\u0627\u0644\u0645\u062f\u064a\u0646 (Debtor)&nbsp;<\/td><td>\u0627\u0644\u062f\u0627\u0626\u0646 (Creditor)&nbsp;<\/td><\/tr><tr><td>\u0627\u0644\u062a\u0639\u0631\u064a\u0641&nbsp;<\/td><td>\u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0630\u064a \u064a\u0633\u062a\u0644\u0645 \u0642\u064a\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u062e\u062f\u0645\u0629&nbsp;<\/td><td>\u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0651\u0645 \u0642\u064a\u0645\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u062e\u062f\u0645\u0629&nbsp;<\/td><\/tr><tr><td>\u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a&nbsp;<\/td><td>\u064a\u0633\u062c\u0644 \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a&nbsp;<\/td><td>\u064a\u0633\u062c\u0644 \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u062f\u0627\u0626\u0646 \u0645\u0646 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a&nbsp;<\/td><\/tr><tr><td>\u0646\u0648\u0639 \u0627\u0644\u062d\u0633\u0627\u0628&nbsp;<\/td><td>\u0623\u0635\u0648\u0644 \u0623\u0648 \u0645\u0635\u0631\u0648\u0641\u0627\u062a&nbsp;<\/td><td>\u062e\u0635\u0648\u0645 \u0623\u0648 \u0625\u064a\u0631\u0627\u062f\u0627\u062a&nbsp;<\/td><\/tr><tr><td>\u062a\u0623\u062b\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629&nbsp;<\/td><td>\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a&nbsp;<\/td><td>\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0627\u0644\u062e\u0635\u0648\u0645 \u0623\u0648 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a&nbsp;<\/td><\/tr><tr><td>\u0645\u062b\u0627\u0644 \u0639\u0645\u0644\u064a&nbsp;<\/td><td>\u0634\u0631\u0627\u0621 \u0628\u0636\u0627\u0639\u0629 \u0646\u0642\u062f\u064b\u0627 \u2192 \u062d\u0633\u0627\u0628 &#8220;\u0627\u0644\u0645\u062e\u0632\u0648\u0646&#8221; \u0645\u062f\u064a\u0646&nbsp;<\/td><td>\u0634\u0631\u0627\u0621 \u0628\u0636\u0627\u0639\u0629 \u0646\u0642\u062f\u064b\u0627 \u2192 \u062d\u0633\u0627\u0628 &#8220;\u0627\u0644\u0646\u0642\u062f\u064a\u0629&#8221; \u062f\u0627\u0626\u0646&nbsp;<\/td><\/tr><tr><td>\u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0641\u064a \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0632\u062f\u0648\u062c&nbsp;<\/td><td>\u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0623\u0648\u0644 \u0641\u064a \u0627\u0644\u0642\u064a\u062f (\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0623\u0648 \u0627\u0644\u062a\u0643\u0644\u0641\u0629)&nbsp;<\/td><td>\u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u062b\u0627\u0646\u064a \u0641\u064a \u0627\u0644\u0642\u064a\u062f (\u0627\u0644\u0646\u0642\u0635 \u0623\u0648 \u0627\u0644\u062a\u0645\u0648\u064a\u0644)&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-28.png\" alt=\"\" class=\"wp-image-4520\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udca1 <strong>\u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0632\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/strong><\/h2>\n\n\n\n<p>\u0646\u0648\u0641\u0631 \u0644\u0643 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0633\u062c\u064a\u0644 \u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0642\u064a\u0648\u062f\u060c \u0645\u0646 \u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0628\u0633\u064a\u0637\u0629 \u0625\u0644\u0649 \u0642\u064a\u0648\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u062f\u0629\u060c \u0645\u062f\u0639\u0648\u0645\u064a\u0646 \u0628\u0623\u062d\u062f\u062b \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0644\u062a\u0633\u0631\u064a\u0639 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062f\u0642\u0629. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0646\u0642\u062f\u0645 \u0644\u0643 \u062f\u0639\u0645 \u0645\u0628\u0627\u0634\u0631 \u0645\u0646 \u062e\u0628\u0631\u0627\u0621 \u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/apps.mazeed.com\/register?utm_campaign=SEO_Blogs_10%2F11%2F2024&amp;utm_source=Organic%20Traffic&amp;utm_term=KSA%20AR&amp;utm_content=%D8%A7%D9%84%D9%81%D8%B1%D9%82%20%D8%A8%D9%8A%D9%86%20%D8%A7%D9%84%D9%85%D8%AF%D9%8A%D9%86%20%D9%88%D8%A7%D9%84%D8%AF%D8%A7%D8%A6%D9%86\" target=\"_blank\" rel=\"noreferrer noopener\">\u062c\u0631\u0628 \u0645\u0632\u064a\u062f \u0627\u0644\u0622\u0646!<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:19px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 <\/strong><strong>IFRS<\/strong><strong> \u0648<\/strong><strong>GAAP<\/strong><strong> \u0641\u064a \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u0639\u0646\u062f \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u060c \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0641\u0647\u0645 \u0627\u0644\u0633\u064a\u0627\u0642 \u0627\u0644\u0630\u064a \u064a\u062a\u0645 \u0641\u064a\u0647 \u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645. \u0648\u0647\u0646\u0627 \u062a\u0623\u062a\u064a \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 IFRS \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 GAAP\u060c \u0641\u0643\u0644\u0627 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0646 \u064a\u062d\u062f\u062f\u0627\u0646 \u0643\u064a\u0641 \u064a\u062c\u0628 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u062f\u0642\u0629\u060c \u0648\u0644\u0643\u0646 \u0647\u0646\u0627\u0643 \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0645\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0644\u0648\u0628.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0623\u0648\u0644\u064b\u0627: \u0645\u0627 \u0647\u064a IFRS\u061f<\/strong><\/h2>\n\n\n\n<p>IFRS \u0647\u064a \u0627\u062e\u062a\u0635\u0627\u0631 \u0644\u0640 (International Financial Reporting Standards)\u060c \u0623\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 140 \u062f\u0648\u0644\u0629\u060c \u0645\u0646\u0647\u0627 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0648\u062a\u062a\u0645\u064a\u0632 IFRS \u0628\u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0648\u0627\u062a\u0628\u0627\u0639 \u0645\u0646\u0647\u062c \u064a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 (Principle-based)\u060c \u0645\u0645\u0627 \u064a\u0645\u0646\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0639\u0636 \u0627\u0644\u062d\u0631\u064a\u0629 \u0641\u064a \u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0645\u0639\u0642\u062f\u0629.&nbsp;<\/p>\n\n\n\n<p>\u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646<strong>\u060c<\/strong> \u062a\u064f\u0631\u0643\u0651\u0632 IFRS \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0635\u0648\u0631\u0629 \u0639\u0627\u062f\u0644\u0629 \u0648\u0634\u0641\u0627\u0641\u0629 \u0644\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0627 \u064a\u0639\u0646\u064a \u0623\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u062a\u062d\u0644\u064a\u0644 \u0637\u0628\u064a\u0639\u0629 \u0643\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u0628\u062f\u0642\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u062f\u0627\u0626\u0646 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u063a\u0631\u0636 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0644\u064a\u0633 \u0641\u0642\u0637 \u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a.&nbsp;<\/p>\n\n\n\n<p><strong>\u0627\u0642\u0631\u0623 \u0623\u064a\u0636\u064b\u0627<\/strong>: <a href=\"https:\/\/mazeed.com\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A3%D9%87%D9%85%D9%8A%D8%A9-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%88%D8%B4%D8%B1%D9%88%D8%B7%D9%87%D8%A7\/\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A3%D9%87%D9%85%D9%8A%D8%A9-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%88%D8%B4%D8%B1%D9%88%D8%B7%D9%87%D8%A7\/\">\u0645\u0627 \u0647\u064a \u0623\u0647\u0645\u064a\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627<\/a><a href=\"https:\/\/mazeed.com\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A3%D9%87%D9%85%D9%8A%D8%A9-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%88%D8%B4%D8%B1%D9%88%D8%B7%D9%87%D8%A7\/\" target=\"_blank\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A3%D9%87%D9%85%D9%8A%D8%A9-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%88%D8%B4%D8%B1%D9%88%D8%B7%D9%87%D8%A7\/\" rel=\"noreferrer noopener\">\u0644<\/a><a href=\"https:\/\/mazeed.com\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A3%D9%87%D9%85%D9%8A%D8%A9-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%88%D8%B4%D8%B1%D9%88%D8%B7%D9%87%D8%A7\/\" data-type=\"link\" data-id=\"https:\/\/mazeed.com\/ar\/blog\/%D9%85%D8%A7-%D9%87%D9%8A-%D8%A3%D9%87%D9%85%D9%8A%D8%A9-%D9%85%D8%B9%D8%A7%D9%8A%D9%8A%D8%B1-%D8%A7%D9%84%D9%85%D8%AD%D8%A7%D8%B3%D8%A8%D8%A9-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%88%D8%B4%D8%B1%D9%88%D8%B7%D9%87%D8%A7\/\">\u062f\u0648\u0644\u064a\u0629 \u0648\u0634\u0631\u0648\u0637\u0647\u0627\u061f<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-25.png\" alt=\"\" class=\"wp-image-4514\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u062b\u0627\u0646\u064a\u064b\u0627: \u0645\u0627 \u0647\u064a GAAP\u061f<\/strong><\/h2>\n\n\n\n<p>\u0623\u0645\u0627 GAAP \u0641\u0647\u064a \u0627\u062e\u062a\u0635\u0627\u0631 \u0644\u0640 (Generally Accepted Accounting Principles)\u060c \u0623\u064a \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\u060c \u0648\u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0628\u0634\u0643\u0644 \u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629. \u0648\u062a\u062a\u0645\u064a\u0632 GAAP \u0628\u0643\u0648\u0646\u0647\u0627 \u0623\u0643\u062b\u0631 \u062a\u062d\u062f\u064a\u062f\u064b\u0627 \u0648\u062a\u0641\u0635\u064a\u0644\u064b\u0627\u060c \u0648\u062a\u062a\u0628\u0639 \u0646\u0647\u062c\u064b\u0627 \u0642\u0627\u0626\u0645\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0639\u062f (Rule-based).&nbsp;<\/p>\n\n\n\n<p>\u0641\u064a \u0646\u0638\u0627\u0645 GAAP\u060c \u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u062c\u062f\u064b\u0627 \u0644\u062a\u0633\u062c\u064a\u0644 \u0643\u0644 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u062a\u062d\u062f\u064a\u062f \u0645\u0646 \u0647\u0648 \u0627\u0644\u062f\u0627\u0626\u0646 \u0648\u0645\u0646 \u0647\u0648 \u0627\u0644\u0645\u062f\u064a\u0646 \u0645\u0633\u0623\u0644\u0629 \u0645\u064a\u0643\u0627\u0646\u064a\u0643\u064a\u0629 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646. \u0647\u0630\u0627 \u064a\u0641\u064a\u062f \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0634\u062e\u0635\u064a \u0644\u0643\u0646\u0647 \u0642\u062f \u064a\u0641\u062a\u0642\u0631 \u0644\u0644\u0645\u0631\u0648\u0646\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c\u0647\u0627 \u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0646\u062f \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-25.png\" alt=\"\" class=\"wp-image-4514\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 <\/strong><strong>GAAP<\/strong><strong> \u0648<\/strong><strong>IFRS&nbsp;<\/strong>&nbsp;<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>GAAP&nbsp;<\/td><td>IFRS&nbsp;<\/td><td>\u0648\u062c\u0647 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629&nbsp;<\/td><\/tr><tr><td>\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0639\u062f (Rules)&nbsp;<\/td><td>\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 (Principles)&nbsp;<\/td><td>\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629&nbsp;<\/td><\/tr><tr><td>\u0645\u0639\u062a\u0645\u062f \u0628\u0634\u0643\u0644 \u0623\u0633\u0627\u0633\u064a \u0641\u064a \u0623\u0645\u0631\u064a\u0643\u0627&nbsp;<\/td><td>\u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 140 \u062f\u0648\u0644\u0629&nbsp;<\/td><td>\u0627\u0644\u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a&nbsp;<\/td><\/tr><tr><td>\u0623\u0643\u062b\u0631 \u0635\u0631\u0627\u0645\u0629 \u0648\u0648\u0636\u0648\u062d\u064b\u0627 \u0641\u064a \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a&nbsp;<\/td><td>\u0645\u0631\u0646 \u0648\u064a\u0633\u0645\u062d \u0628\u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a&nbsp;<\/td><td>\u0627\u0644\u0645\u0631\u0648\u0646\u0629&nbsp;<\/td><\/tr><tr><td>\u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0634\u0643\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a&nbsp;<\/td><td>\u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062c\u0648\u0647\u0631 \u0627\u0644\u0639\u0645\u0644\u064a\u0629&nbsp;<\/td><td>\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-29.png\" alt=\"\" class=\"wp-image-4522\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0643\u064a\u0641 \u062a\u0633\u062a\u0641\u064a\u062f <\/strong><strong>\u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><strong> \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u061f<\/strong>&nbsp;<\/h2>\n\n\n\n<p>\u0628\u0645\u0627 \u0623\u0646 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 IFRS\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0641\u0647\u0645 \u0639\u0645\u064a\u0642 \u0644\u0637\u0628\u064a\u0639\u0629 \u0643\u0644 \u0645\u0639\u0627\u0645\u0644\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0628\u062f\u0642\u0629. \u0648\u0647\u0646\u0627 \u064a\u0623\u062a\u064a \u062f\u0648\u0631 \u0634\u0631\u0643\u0629 \u0645\u0632\u064a\u062f\u060c \u062d\u064a\u062b \u062a\u0648\u0641\u0631 \u062a\u062f\u0631\u064a\u0628\u064b\u0627 \u0645\u062a\u062e\u0635\u0635\u064b\u0627 \u0641\u064a \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0648\u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0648\u0627\u0641\u0642\u0629 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-27.png\" alt=\"\" class=\"wp-image-4518\"\/><\/figure>\n\n\n\n<p>\u064a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0645\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u063a\u0646\u0649 \u0639\u0646\u0647\u0627 \u0644\u0641\u0647\u0645 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0648\u0636\u0639 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0623\u064a \u0643\u064a\u0627\u0646 \u0627\u0642\u062a\u0635\u0627\u062f\u064a. \u0633\u0648\u0627\u0621 \u0643\u0646\u062a \u062a\u062a\u0639\u0644\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0645\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0623\u0648 \u062a\u062f\u064a\u0631 \u0646\u0634\u0627\u0637\u064b\u0627 \u062a\u062c\u0627\u0631\u064a\u064b\u0627\u060c \u0641\u0625\u0646 \u0625\u062a\u0642\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0645\u0641\u0647\u0648\u0645\u2014\u0648\u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0645\u0639\u0631\u0641\u0629 \u0645\u0627 \u0647\u0648 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u2014\u064a\u064f\u0633\u0627\u0639\u062f\u0643 \u0639\u0644\u0649 \u0628\u0646\u0627\u0621 \u0642\u0627\u0639\u062f\u0629 \u0645\u0627\u0644\u064a\u0629 \u0633\u0644\u064a\u0645\u0629. \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a \u0628\u062f\u0642\u0629\u060c \u0648\u0641\u0647\u0645 \u0643\u064a\u0641\u064a\u0629 \u0638\u0647\u0648\u0631 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0641\u064a \u0646\u0638\u0627\u0645\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u0637\u0631\u064a\u0642\u0629 \u0635\u062d\u064a\u062d\u0629. \u0648\u0645\u0639 \u062a\u0648\u0641\u0631 \u062e\u062f\u0645\u0627\u062a \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0645\u0646 \u0634\u0631\u0643\u0627\u062a \u0645\u062b\u0644 &#8220;\u0645\u0632\u064a\u062f&#8221;\u060c \u0623\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0633\u0647\u0644 \u0639\u0644\u0649 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0627\u0646\u062c\u0644\u064a\u0632\u064a \u0648\u0627\u0644\u0641\u0647\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0627\u0644\u0639\u0645\u064a\u0642 \u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0628\u062b\u0642\u0629.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-27.png\" alt=\"\" class=\"wp-image-4518\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629 \u062d\u0648\u0644 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1752495683520\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>\u0645\u0646 \u0647\u0648 \u0627\u0644\u062f\u0627\u0626\u0646 \u0648\u0645\u0646 \u0647\u0648 \u0627\u0644\u0645\u062f\u064a\u0646\u061f<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0627\u0644\u0645\u062f\u064a\u0646 \u0647\u0648 \u0627\u0644\u0634\u062e\u0635 \u0623\u0648 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u062a\u062f\u064a\u0646 \u0628\u0645\u0628\u0644\u063a \u0645\u0627\u0644\u064a \u0644\u0637\u0631\u0641 \u0622\u062e\u0631\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u062f\u0627\u0626\u0646 \u0647\u0648 \u0627\u0644\u0634\u062e\u0635 \u0623\u0648 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062a\u064a \u0642\u062f\u0645\u062a \u0627\u0644\u0645\u0627\u0644 \u0623\u0648 \u0627\u0644\u062e\u062f\u0645\u0629 \u0648\u064a\u062d\u0642 \u0644\u0647\u0627 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0642\u064a\u0645\u062a\u0647\u0627 \u0644\u0627\u062d\u0642\u064b\u0627.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1752495947147\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0645\u0627 \u0647\u0648 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u062f\u064a\u0646 \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062e\u0627\u0631\u062c\u0629 \u0623\u0648 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0643\u062a\u0633\u0628\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u062d\u0633\u0627\u0628 \u0627\u0644\u062f\u0627\u0626\u0646 \u064a\u064f\u0633\u062a\u062e\u062f\u0645 \u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0623\u0648 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0623\u0648 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1752495953289\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0645\u0627 \u0647\u0648 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0643\u0634\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0641\u064a \u0643\u0634\u0641 \u0627\u0644\u062d\u0633\u0627\u0628\u060c &#8220;\u0627\u0644\u0645\u062f\u064a\u0646&#8221; \u064a\u064f\u0638\u0647\u0631 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u0645 \u062f\u0641\u0639\u0647\u0627 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0628\u064a\u0646\u0645\u0627 &#8220;\u0627\u0644\u062f\u0627\u0626\u0646&#8221; \u064a\u064f\u0638\u0647\u0631 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0633\u062a\u0644\u0627\u0645\u0647\u0627 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1752495962071\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0645\u0627 \u0647\u0648 \u0627\u0644\u062f\u0627\u0626\u0646 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u062f\u064a\u0646\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0627\u0644\u062f\u0627\u0626\u0646 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u062f\u064a\u0646 \u064a\u0639\u0646\u064a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u064a\u0646 \u0637\u0631\u0641\u064a\u0646\u060c \u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0627\u0644\u062f\u0627\u0626\u0646 \u0647\u0648 \u0645\u0646 \u064a\u0637\u0627\u0644\u0628 \u0628\u0627\u0644\u0645\u0628\u0644\u063a\u060c \u0648\u0627\u0644\u0645\u062f\u064a\u0646 \u0647\u0648 \u0645\u0646 \u064a\u062c\u0628 \u0639\u0644\u064a\u0647 \u0627\u0644\u0633\u062f\u0627\u062f. \u0647\u064a \u0639\u0644\u0627\u0642\u0629 \u062f\u0627\u0626\u0646\u064a\u0629 \u062a\u064f\u0633\u062a\u062e\u062f\u0645 \u0628\u0643\u062b\u0631\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1752495968319\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0645\u0627\u0630\u0627 \u064a\u0642\u0635\u062f \u0628\u0640 \u0627\u0644\u062f\u0627\u0626\u0646\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0627\u0644\u062f\u0627\u0626\u0646 \u0647\u0648 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0630\u064a \u0642\u062f\u0645 \u0645\u0627\u0644\u0627\u064b \u0623\u0648 \u062e\u062f\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u060c \u0648\u0644\u0647 \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0627\u0644\u0633\u062f\u0627\u062f \u0645\u0646 \u0627\u0644\u0637\u0631\u0641 \u0627\u0644\u0645\u062f\u064a\u0646 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0632\u0645\u0646\u064a\u0629 \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1752496016083\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0643\u064a\u0641 \u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u064a\u062a\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u062f\u064a\u0646 \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u064a\u0633\u0631 \u0645\u0646 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u0623\u064a\u0645\u0646\u060c \u0645\u0639 \u0636\u0631\u0648\u0631\u0629 \u062a\u0648\u0627\u0632\u0646 \u0627\u0644\u0642\u064a\u062f \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0645\u0633\u0627\u0648\u064a\u064b\u0627 \u0644\u0645\u062c\u0645\u0648\u0639 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062f\u0627\u0626\u0646\u0629.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1752496022863\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0647\u0644 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u062d\u0633\u0627\u0628 \u0645\u062f\u064a\u0646\u064b\u0627 \u0648\u062f\u0627\u0626\u0646\u064b\u0627 \u0641\u064a \u0646\u0641\u0633 \u0627\u0644\u0648\u0642\u062a\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0646\u0639\u0645\u060c \u0628\u0639\u0636 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u062b\u0644 \u062d\u0633\u0627\u0628 \u0627\u0644\u0628\u0646\u0643 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0638\u0647\u0631 \u0623\u062d\u064a\u0627\u0646\u064b\u0627 \u0628\u0631\u0635\u064a\u062f \u0645\u062f\u064a\u0646 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0628\u0647 \u0623\u0645\u0648\u0627\u0644\u060c \u0623\u0648 \u0631\u0635\u064a\u062f \u062f\u0627\u0626\u0646 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0643\u0634\u0648\u0641\u064b\u0627 \u0623\u0648 \u062a\u0648\u062c\u062f \u0639\u0644\u064a\u0647 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1752496029845\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0631\u0635\u064a\u062f \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u0631\u0635\u064a\u062f \u0627\u0644\u062f\u0627\u0626\u0646\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0627\u0644\u0631\u0635\u064a\u062f \u0627\u0644\u0645\u062f\u064a\u0646 \u064a\u0639\u0646\u064a \u0623\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u062f\u0627\u0626\u0646\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u0631\u0635\u064a\u062f \u0627\u0644\u062f\u0627\u0626\u0646 \u064a\u0639\u0646\u064a \u0623\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0628\u0627\u0644\u063a 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\u0648\u062a\u064f\u0633\u062c\u0644 \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0644\u0647\u0645 \u0641\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062f\u0627\u0626\u0646\u064a\u0646.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772112778002\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062f\u064a\u0646 \u0648\u0627\u0644\u062f\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u061f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u0627\u0644\u0641\u0631\u0642 \u0647\u0648 \u0641\u064a \u0643\u064a\u0641\u064a\u0629 \u062a\u0623\u062b\u064a\u0631 \u0643\u0644 \u0637\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a:<br \/>\u0627\u0644\u0645\u062f\u064a\u0646 \u064a\u0645\u062b\u0644 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target=\"_blank\" rel=\"noreferrer noopener\">\u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643<\/a>.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/mazeed.com\/sa\/wp-content\/uploads\/sites\/2\/2025\/07\/image-26.png\" alt=\"\" class=\"wp-image-4516\"\/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0639\u0627\u0644\u0645 \u0627\u0644\u0645\u0627\u0644 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0647\u0646\u0627\u0643 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u0645\u062d\u0648\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u0649 \u0643\u0644 \u0645\u0646 \u064a\u0639\u0645\u0644 \u0641\u064a \u0647\u0630\u0627 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[&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":4536,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[85],"tags":[77],"class_list":["post-4467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-85","tag-77"],"acf":[],"_links":{"self":[{"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/posts\/4467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/comments?post=4467"}],"version-history":[{"count":4,"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/posts\/4467\/revisions"}],"predecessor-version":[{"id":5660,"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/posts\/4467\/revisions\/5660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/media\/4536"}],"wp:attachment":[{"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/media?parent=4467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/categories?post=4467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mazeed.com\/sa\/ar\/wp-json\/wp\/v2\/tags?post=4467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}