{"id":31409,"date":"2026-05-09T15:02:32","date_gmt":"2026-05-09T11:02:32","guid":{"rendered":"https:\/\/blog.drjobpro.com\/%d8%af%d9%84%d9%8a%d9%84-%d8%b1%d9%88%d8%a7%d8%aa%d8%a8-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d8%a8%d8%ad%d8%b1\/"},"modified":"2026-05-11T14:50:34","modified_gmt":"2026-05-11T10:50:34","slug":"%d8%af%d9%84%d9%8a%d9%84-%d8%b1%d9%88%d8%a7%d8%aa%d8%a8-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d8%a8%d8%ad%d8%b1","status":"publish","type":"post","link":"https:\/\/blog.drjobpro.com\/ar\/%d8%af%d9%84%d9%8a%d9%84-%d8%b1%d9%88%d8%a7%d8%aa%d8%a8-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d9%88%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d8%a8%d8%ad%d8%b1\/","title":{"rendered":"\u062f\u0644\u064a\u0644 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u062d\u0631\u064a\u0646 2026"},"content":{"rendered":"

\u062f\u0644\u064a\u0644 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u062d\u0631\u064a\u0646 2026<\/h1>\n

\u0646\u0638\u0631\u0629 \u0634\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u062d\u0631\u064a\u0646<\/h2>\n

\u062a\u064f\u0639\u062f \u0627\u0644\u0628\u062d\u0631\u064a\u0646 \u0645\u0631\u0643\u0632\u0627\u064b \u0645\u0627\u0644\u064a\u0627\u064b \u0631\u0627\u0626\u062f\u0627\u064b \u0641\u064a \u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u062e\u0644\u064a\u062c \u0627\u0644\u0639\u0631\u0628\u064a\u060c \u062d\u064a\u062b \u064a\u0633\u062a\u0636\u064a\u0641 \u0642\u0637\u0627\u0639\u0647\u0627 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0648\u0627\u0644\u0645\u0627\u0644\u064a \u0623\u0643\u062b\u0631 \u0645\u0646 370 \u0645\u0624\u0633\u0633\u0629 \u0645\u0627\u0644\u064a\u0629 \u0645\u0631\u062e\u0635\u0629. \u0641\u064a \u0639\u0627\u0645 2026\u060c \u064a\u062a\u0631\u0627\u0648\u062d \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0634\u0647\u0631\u064a \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0641\u064a \u0627\u0644\u0628\u062d\u0631\u064a\u0646 \u0628\u064a\u0646 600 \u06481,800 \u062f\u064a\u0646\u0627\u0631 \u0628\u062d\u0631\u064a\u0646\u064a (1,590 \u06484,770 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a) \u062d\u0633\u0628 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062e\u0628\u0631\u0629 \u0648\u0627\u0644\u062a\u062e\u0635\u0635. \u064a\u062d\u0635\u0644 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0639\u0644\u0649 \u0631\u0627\u062a\u0628 \u0634\u0647\u0631\u064a \u064a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 2,500 \u06484,500 \u062f\u064a\u0646\u0627\u0631 \u0628\u062d\u0631\u064a\u0646\u064a (6,630 \u064811,940 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a)\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0628\u062f\u0623 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0645\u0628\u062a\u062f\u0626 \u0628\u0645\u062a\u0648\u0633\u0637 550 \u062f\u064a\u0646\u0627\u0631 \u0628\u062d\u0631\u064a\u0646\u064a \u0634\u0647\u0631\u064a\u0627\u064b (1,460 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a). \u062a\u0634\u0647\u062f \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0648\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0631\u062a\u0641\u0627\u0639\u0627\u064b \u0645\u0644\u062d\u0648\u0638\u0627\u064b \u0628\u0646\u0633\u0628\u0629 5% \u0625\u0644\u0649 8% \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0639\u0627\u0645 2026\u060c \u0645\u062f\u0641\u0648\u0639\u0629 \u0628\u0627\u0644\u0637\u0644\u0628 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f \u0639\u0644\u0649 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a.<\/p>\n

\n

\u062c\u062f\u0648\u0644 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u062d\u0631\u064a\u0646 2026<\/h2>\n

\u064a\u0648\u0636\u062d \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0627\u0644\u064a \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0644\u0623\u0628\u0631\u0632 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0648\u0632\u0639\u0629 \u062d\u0633\u0628 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062e\u0628\u0631\u0629:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u0627\u0644\u0648\u0638\u064a\u0641\u0629<\/th>\n\u0645\u0628\u062a\u062f\u0626 (0 \u0625\u0644\u0649 3 \u0633\u0646\u0648\u0627\u062a)<\/th>\n\u0645\u062a\u0648\u0633\u0637 (4 \u0625\u0644\u0649 8 \u0633\u0646\u0648\u0627\u062a)<\/th>\n\u0643\u0628\u064a\u0631 (\u0623\u0643\u062b\u0631 \u0645\u0646 8 \u0633\u0646\u0648\u0627\u062a)<\/th>\n<\/tr>\n<\/thead>\n
\u0645\u062d\u0627\u0633\u0628 \u0639\u0627\u0645<\/td>\n550 \u062f.\u0628 \/ 1,460 $<\/td>\n950 \u062f.\u0628 \/ 2,520 $<\/td>\n1,500 \u062f.\u0628 \/ 3,980 $<\/td>\n<\/tr>\n
\u0645\u062d\u0627\u0633\u0628 \u062a\u0643\u0627\u0644\u064a\u0641<\/td>\n600 \u062f.\u0628 \/ 1,590 $<\/td>\n1,000 \u062f.\u0628 \/ 2,650 $<\/td>\n1,600 \u062f.\u0628 \/ 4,240 $<\/td>\n<\/tr>\n
\u0645\u062d\u0644\u0644 \u0645\u0627\u0644\u064a<\/td>\n700 \u062f.\u0628 \/ 1,860 $<\/td>\n1,200 \u062f.\u0628 \/ 3,180 $<\/td>\n1,900 \u062f.\u0628 \/ 5,040 $<\/td>\n<\/tr>\n
\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u062f\u0627\u062e\u0644\u064a<\/td>\n650 \u062f.\u0628 \/ 1,720 $<\/td>\n1,100 \u062f.\u0628 \/ 2,920 $<\/td>\n1,800 \u062f.\u0628 \/ 4,770 $<\/td>\n<\/tr>\n
\u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u062e\u0627\u0631\u062c\u064a<\/td>\n700 \u062f.\u0628 \/ 1,860 $<\/td>\n1,250 \u062f.\u0628 \/ 3,320 $<\/td>\n2,000 \u062f.\u0628 \/ 5,310 $<\/td>\n<\/tr>\n
\u0645\u0633\u0624\u0648\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a<\/td>\n750 \u062f.\u0628 \/ 1,990 $<\/td>\n1,300 \u062f.\u0628 \/ 3,450 $<\/td>\n2,100 \u062f.\u0628 \/ 5,570 $<\/td>\n<\/tr>\n
\u0645\u0631\u0627\u0642\u0628 \u0645\u0627\u0644\u064a<\/td>\n800 \u062f.\u0628 \/ 2,120 $<\/td>\n1,400 \u062f.\u0628 \/ 3,710 $<\/td>\n2,300 \u062f.\u0628 \/ 6,100 $<\/td>\n<\/tr>\n
\u0645\u062f\u064a\u0631 \u0645\u0627\u0644\u064a (CFO)<\/td>\n\u063a\u064a\u0631 \u0645\u062a\u0627\u062d<\/td>\n2,500 \u062f.\u0628 \/ 6,630 $<\/td>\n4,500 \u062f.\u0628 \/ 11,940 $<\/td>\n<\/tr>\n
\u0623\u062e\u0635\u0627\u0626\u064a \u0636\u0631\u0627\u0626\u0628 (VAT)<\/td>\n650 \u062f.\u0628 \/ 1,720 $<\/td>\n1,100 \u062f.\u0628 \/ 2,920 $<\/td>\n1,700 \u062f.\u0628 \/ 4,510 $<\/td>\n<\/tr>\n
\u0645\u062d\u0627\u0633\u0628 \u0631\u0648\u0627\u062a\u0628<\/td>\n500 \u062f.\u0628 \/ 1,330 $<\/td>\n850 \u062f.\u0628 \/ 2,250 $<\/td>\n1,300 \u062f.\u0628 \/ 3,450 $<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

\u0645\u0644\u0627\u062d\u0638\u0629:<\/strong> \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u062a\u0645\u062b\u0644 \u0645\u062a\u0648\u0633\u0637\u0627\u062a \u062a\u0642\u0631\u064a\u0628\u064a\u0629 \u0644\u0644\u0633\u0648\u0642 \u0627\u0644\u0628\u062d\u0631\u064a\u0646\u064a \u0641\u064a 2026 \u0648\u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u062d\u0633\u0628 \u062d\u062c\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0644\u0642\u0637\u0627\u0639 \u0648\u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629. \u0633\u0639\u0631 \u0627\u0644\u0635\u0631\u0641 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645: 1 \u062f\u064a\u0646\u0627\u0631 \u0628\u062d\u0631\u064a\u0646\u064a = 2.653 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a.<\/p>\n<\/blockquote>\n

\n

\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u062a\u0628 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/h2>\n

\u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629<\/h3>\n

\u062a\u0644\u0639\u0628 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u062f\u0648\u0631\u0627\u064b \u0645\u062d\u0648\u0631\u064a\u0627\u064b \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0631\u0627\u062a\u0628 \u0641\u064a \u0627\u0644\u0628\u062d\u0631\u064a\u0646. \u064a\u062d\u0635\u0644 \u062d\u0627\u0645\u0644\u0648 \u0634\u0647\u0627\u062f\u0629 CPA (\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f) \u0623\u0648 ACCA \u0639\u0644\u0649 \u0631\u0648\u0627\u062a\u0628 \u0623\u0639\u0644\u0649 \u0628\u0646\u0633\u0628\u0629 20% \u0625\u0644\u0649 35% \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0646\u0638\u0631\u0627\u0626\u0647\u0645 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0645\u0644\u0648\u0646 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u0642\u0637. \u0643\u0630\u0644\u0643 \u062a\u064f\u0639\u062f \u0634\u0647\u0627\u062f\u0629 CFA (\u0627\u0644\u0645\u062d\u0644\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f) \u0645\u0646 \u0623\u0643\u062b\u0631 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0637\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u0627\u0644\u0628\u0646\u0648\u0643\u060c \u062d\u064a\u062b \u062a\u0631\u0641\u0639 \u0627\u0644\u0631\u0627\u062a\u0628 \u0628\u0646\u0633\u0628\u0629 \u062a\u0635\u0644 \u0625\u0644\u0649 30%. \u0623\u0645\u0627 \u0634\u0647\u0627\u062f\u0629 CMA (\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f) \u0641\u062a\u0645\u0646\u062d \u0635\u0627\u062d\u0628\u0647\u0627 \u0645\u064a\u0632\u0629 \u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u0641\u064a \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641.<\/p>\n

\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629 \u0648\u0627\u0644\u062a\u062f\u0631\u062c \u0627\u0644\u0648\u0638\u064a\u0641\u064a<\/h3>\n

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\u0625\u062a\u0642\u0627\u0646 \u0627\u0644\u0644\u063a\u0627\u062a \u0648\u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629<\/h3>\n

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\n

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\u062a\u064f\u0639\u062f \u0634\u0631\u0643\u0627\u062a Deloitte \u0648PwC \u0648EY \u0648KPMG \u0645\u0646 \u0623\u0628\u0631\u0632 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0627\u0644\u0645\u0646\u0627\u0645\u0629. \u062a\u0628\u062f\u0623 \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u0628\u062a\u062f\u0626\u064a\u0646 \u0641\u064a\u0647\u0627 \u0645\u0646<\/p>\n","protected":false},"excerpt":{"rendered":"

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