{"id":56,"date":"2024-06-23T15:33:26","date_gmt":"2024-06-23T19:33:26","guid":{"rendered":"https:\/\/tebl.education\/?page_id=56"},"modified":"2024-06-25T09:52:33","modified_gmt":"2024-06-25T13:52:33","slug":"teach-english-accounting-language","status":"publish","type":"page","link":"https:\/\/tebl.education\/am\/\u12e8\u12a5\u1295\u130d\u120a\u12dd\u129b-\u12e8\u1202\u1233\u1265-\u124b\u1295\u124b-\u121b\u1235\u1270\u121b\u122d\/","title":{"rendered":"\u12e8\u12a5\u1295\u130d\u120a\u12dd\u129b \u12e8\u1202\u1233\u1265 \u124b\u1295\u124b \u12a0\u1235\u1270\u121d\u1229"},"content":{"rendered":"<p><\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><a>\u121d\u12a5\u122b\u134d 4\u1361 \u12e8 MBA \u1270\u121b\u122a\u12ce\u127d\u1295 \u1208\u121a\u1218\u1299 \u1260TEBL \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u124b\u1295\u124b\u1295 \u121b\u1235\u1270\u121b\u122d<\/a><\/h1>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u1260\u1262\u12dd\u1290\u1235 \u12a0\u12cd\u12f6\u127d \u12cd\u1235\u1325 \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u124b\u1295\u124b \u1218\u130d\u1262\u12eb<\/a><\/h2>\n\n\n\n<p>\u12e8\u12dd\u130d\u1305\u1275 \u1309\u12de\u12ce\u1295 \u1260\u12a5\u1295\u130d\u120a\u12d8\u129b \u12a5\u1295\u12f0 \u1295\u130d\u12f5 \u124b\u1295\u124b \u1260\u121b\u1235\u1270\u121b\u122d (TEBL) \u1260\u1218\u1240\u1320\u120d\u1363 \u12ed\u1205 \u121d\u12d5\u122b\u134d \u12c8\u12f0 \u12e8\u1202\u1233\u1265 \u124b\u1295\u124b \u1218\u1230\u1228\u1273\u12ca \u1290\u1308\u122e\u127d - \u12e8\u1295\u130d\u12f5 \u1235\u122b\u12ce\u127d\u1295 \u12a5\u1293 \u12e8\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u12a0\u1235\u1270\u12f3\u12f0\u122d\u1295 \u1208\u1218\u1228\u12f3\u1275 \u12e8\u121b\u12d5\u12d8\u1295 \u12f5\u1295\u130b\u12ed \u12cd\u1235\u1325 \u12ed\u1308\u1263\u120d\u1362 \u12e8 MBA \u1325\u1293\u1276\u127d\u12ce\u1295 \u1260\u121a\u1320\u1309\u1260\u1275 \u130a\u12dc \u12e8\u1202\u1233\u1265 \u1243\u120b\u1276\u127d \u12a5\u1293 \u1345\u1295\u1230-\u1200\u1233\u1266\u127d \u1265\u1243\u1275 \u1208\u12a0\u12ab\u12f3\u121a\u12ad \u1235\u12ac\u1275 \u1265\u127b \u1233\u12ed\u1206\u1295 \u1260\u121b\u1295\u129b\u12cd\u121d \u12e8\u1295\u130d\u12f5 \u121a\u1293 \u12cd\u1235\u1325 \u1270\u130d\u1263\u122b\u12ca \u1208\u121b\u12f5\u1228\u130d\u121d \u12a0\u1235\u1348\u120b\u130a \u1290\u12cd\u1362<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u12e8\u1202\u1233\u1265 \u1218\u1230\u1228\u1273\u12ca \u1290\u1308\u122e\u127d\u1295 \u1218\u1228\u12f3\u1275<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u1260\u1262\u12dd\u1290\u1235 \u12cd\u1235\u1325 \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u121a\u1293<\/a><\/h3>\n\n\n\n<p>\u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1265\u12d9\u12cd\u1295 \u130a\u12dc &quot;\u12e8\u1262\u12dd\u1290\u1235 \u124b\u1295\u124b&quot; \u1270\u1265\u120e \u12ed\u1320\u122b\u120d, \u121d\u12ad\u1295\u12eb\u1271\u121d \u1208\u12cd\u1233\u1294 \u12a0\u1230\u1323\u1325 \u12c8\u1233\u129d \u12e8\u1206\u1291\u1275\u1295 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u130d\u1265\u12ed\u1276\u127d\u1295, \u1295\u1265\u1228\u1276\u127d\u1295, \u12a5\u12f3\u12ce\u127d\u1295 \u12a5\u1293 \u120c\u120e\u127d\u1295\u121d \u1241\u120d\u134d \u1218\u1228\u1303 \u12ed\u1230\u1323\u120d. \u1260TEBL \u1260\u12a9\u120d\u1363 \u12a5\u1290\u12da\u1205\u1295 \u1345\u1295\u1230-\u1200\u1233\u1266\u127d \u1260\u12a5\u1295\u130d\u120a\u12d8\u129b \u12a5\u1295\u12f4\u1275 \u1260\u1265\u1243\u1275 \u1218\u130d\u1208\u133d \u12a5\u1295\u12f0\u121a\u127d\u1209\u1363 \u1208\u12cd\u12ed\u12ed\u1276\u127d\u1363 \u1208\u122a\u1356\u122d\u1276\u127d \u12a5\u1293 \u1260\u1295\u130d\u12f5 \u1275\u121d\u1205\u122d\u1275 \u1264\u1275 \u12cd\u1235\u1325 \u12e8\u121a\u12eb\u130b\u1325\u121f\u1278\u12cd\u1295 \u1275\u1295\u1273\u1294\u12ce\u127d \u1260\u121b\u12d8\u130b\u1300\u1275 \u12ed\u121b\u122b\u1209\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8TEBL \u12e8\u12a0\u12ab\u12cd\u1295\u1272\u1295\u130d \u124b\u1295\u124b \u12a0\u1240\u122b\u1228\u1265<\/a><\/h3>\n\n\n\n<p>TEBL \u12e8\u124b\u1295\u124b \u1275\u121d\u1205\u122d\u1275\u1295 \u12a8\u1270\u130d\u1263\u122b\u12ca \u12e8\u1202\u1233\u1265 \u120d\u121d\u121d\u12f6\u127d \u130b\u122d \u1260\u121b\u12cb\u1203\u12f5 \u12e8\u1202\u1233\u1265 \u1218\u130d\u1208\u132b\u12ce\u127d\u1295\u1363 \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u120d\u121b\u12f6\u127d\u1295 \u12a5\u1293 \u12e8\u121b\u12ad\u1260\u122d \u12f0\u1228\u1303\u12ce\u127d\u1295 \u1260\u12f5\u134d\u1228\u1275 \u121b\u1230\u1235 \u12a5\u1295\u12f2\u127d\u1209 \u1260\u121b\u12f5\u1228\u130d \u12e8\u1202\u1233\u1265\u12ce\u1295 \u130d\u1295\u12db\u1264 \u12eb\u1233\u12f5\u130b\u120d\u1362<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a>TEBL \u12e8\u12a0\u12ab\u12cd\u1295\u1272\u1295\u130d \u124b\u1295\u124b\u1295 \u1208\u1218\u1246\u1323\u1320\u122d \u12d8\u12f4<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u12ae\u122d\u1231 \u12ed\u12d8\u1275 \u12a5\u1293 \u1218\u12cb\u1245\u122d<\/a><\/h3>\n\n\n\n<p>\u1225\u122d\u12d3\u1270 \u1275\u121d\u1205\u122d\u1271 \u12e8\u121a\u12a8\u1270\u1209\u1275\u1295 \u1208\u1218\u1238\u1348\u1295 \u1260\u1325\u1295\u1243\u1244 \u1270\u12d8\u130b\u1305\u1277\u120d\u1361-<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u1241\u120d\u134d \u12e8\u1202\u1233\u1265 \u1218\u122d\u1206\u12ce\u127d<\/strong>\u1260\u12a0\u1320\u1243\u120b\u12ed \u1270\u1240\u1263\u12ed\u1290\u1275 \u12eb\u120b\u1278\u12cd\u1295 \u12e8\u1202\u1233\u1265 \u1218\u122d\u1206\u12ce\u127d (GAAP) \u12a5\u1293 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u122a\u1356\u122d\u1275 \u12a0\u1240\u122b\u1228\u1265\u1295 \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u121a\u1218\u1229 \u1218\u1228\u12f3\u1275\u1362<\/li>\n\n\n\n<li><strong>\u12e8\u1202\u1233\u1265 \u1218\u130d\u1208\u132b\u12ce\u1279<\/strong>\u12e8\u1202\u1233\u1265 \u1218\u12db\u130d\u1265\u1275\u1295\u1363 \u12e8\u1308\u1262 \u1218\u130d\u1208\u132b\u12ce\u127d\u1295\u1363 \u12e8\u1308\u1295\u12d8\u1265 \u134d\u1230\u1275 \u1218\u130d\u1208\u132b\u12ce\u127d\u1295 \u12a5\u1293 \u12e8\u1308\u1262 \u1218\u130d\u1208\u132b\u12ce\u127d\u1295 \u121b\u1295\u1260\u1265 \u12a5\u1293 \u1218\u1270\u122d\u130e\u121d \u1218\u121b\u122d\u1362<\/li>\n\n\n\n<li><strong>\u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12d8\u12f4\u12ce\u127d<\/strong>\u1260\u1290\u1320\u120b \u130d\u1264\u1275 \u12a5\u1293 \u1260\u12f5\u122d\u1265 \u130d\u1264\u1275 \u1218\u12ab\u12a8\u120d \u12eb\u1208\u12cd\u1295 \u120d\u12e9\u1290\u1275 \u12a5\u1293 \u121b\u1218\u120d\u12a8\u127b\u12ce\u127b\u1278\u12cd\u1295 \u1218\u1228\u12f3\u1275\u1362<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u1218\u121b\u122d \u12d3\u120b\u121b\u12ce\u127d<\/a><\/h3>\n\n\n\n<p>\u1260\u12da\u1205 \u121d\u12d5\u122b\u134d \u1218\u1328\u1228\u123b\u1363 \u12e8\u121a\u12a8\u1270\u1209\u1275\u1295 \u121b\u12f5\u1228\u130d \u1218\u127b\u120d \u12a0\u1208\u1266\u1275\u1361-<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u1202\u1233\u1265 \u12a5\u1293 \u12e8\u12a0\u1235\u1270\u12f3\u12f0\u122d \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1218\u122d\u1206\u12ce\u127d\u1295 \u1270\u12c8\u12eb\u12e9.<\/li>\n\n\n\n<li>\u1218\u1230\u1228\u1273\u12ca \u12e8\u1202\u1233\u1265 \u1218\u130d\u1208\u132b\u12ce\u127d\u1295 \u12eb\u12d8\u130b\u1301 \u12a5\u1293 \u12ad\u134d\u120e\u127b\u1278\u12cd\u1295 \u12eb\u1265\u122b\u1229.<\/li>\n\n\n\n<li>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u122a\u1356\u122d\u1276\u127d\u1295 \u1260\u1218\u134d\u1320\u122d \u12a5\u1293 \u1260\u1218\u1270\u1295\u1270\u1295 \u12cd\u1235\u1325 \u12e8\u1202\u1233\u1265 \u1243\u120b\u1276\u127d\u1295 \u12ed\u1270\u130d\u1265\u1229.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u1218\u12dd\u1308\u1260 \u1243\u120b\u1275\u1295 \u121b\u1235\u134b\u134b\u1275\u1361 \u1241\u120d\u134d \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12cd\u120e\u127d<\/a><\/h2>\n\n\n\n<p>\u12e8\u1202\u1233\u1265 \u124b\u1295\u124b\u1295 \u12e8\u1218\u1246\u1323\u1320\u122d \u12a0\u1235\u1348\u120b\u130a \u12a0\u12ab\u120d \u1260\u12e8\u1240\u1291 \u1260\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u12f2\u1353\u122d\u1275\u1218\u1295\u1276\u127d \u12a5\u1293 \u12cd\u12ed\u12ed\u1276\u127d \u12cd\u1235\u1325 \u12a8\u121a\u1320\u1240\u1219\u1275 \u12e8\u1243\u120b\u1275 \u12dd\u122d\u12dd\u122d \u130b\u122d \u1218\u1270\u12cb\u12c8\u1245 \u1290\u12cd\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u1241\u120d\u134d \u12e8\u1243\u120b\u1275 \u122d\u12a5\u1236\u127d \u12e8\u121a\u12eb\u12ab\u1275\u1271\u1275\u1361-<\/a><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u1295\u1265\u1228\u1276\u127d \u12a5\u1293 \u1270\u1320\u12eb\u1242\u1290\u1276\u127d<\/strong>: \u12e8\u12a9\u1263\u1295\u12eb\u12cd \u1295\u1265\u1228\u1276\u127d \u12a5\u1293 \u12a5\u12f3\u12ce\u127d \u121d\u1295 \u12a5\u1295\u12f0\u1206\u1291 \u12a5\u1293 \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u121a\u1218\u12d8\u1308\u1261 \u12ed\u1228\u12f1\u1362<\/li>\n\n\n\n<li><strong>\u134d\u1275\u1203\u12ca\u1290\u1275<\/strong>\u1235\u1208\u1270\u1208\u12eb\u12e9 \u12e8\u134d\u1275\u1203\u12ca\u1290\u1275 \u12d3\u12ed\u1290\u1276\u127d\u1363 \u12e8\u130b\u122b \u12a0\u12ad\u1232\u12ee\u1295\u1363 \u12e8\u1270\u12eb\u12d9 \u1308\u1262\u12ce\u127d\u1363 \u12a5\u1293 \u12e8\u12a9\u1263\u1295\u12eb\u12cd\u1295 \u12e8\u1202\u1233\u1265 \u1218\u12dd\u1308\u1265 \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u121a\u1290\u12a9 \u12ed\u12c8\u1241\u1362<\/li>\n\n\n\n<li><strong>\u1308\u1262\u12ce\u127d \u12a5\u1293 \u12c8\u132a\u12ce\u127d<\/strong>\u12a9\u1263\u1295\u12eb\u12ce\u127d \u1308\u1262\u12ce\u127d\u1295 \u12a5\u1293 \u12c8\u132a\u12ce\u127d\u1295 \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u121a\u1218\u12d8\u130d\u1261 \u12a5\u1293 \u12a5\u1295\u12f0\u121a\u12eb\u1235\u1270\u12f3\u12f5\u1229 \u12eb\u1235\u1231\u1363 \u12ed\u1205\u121d \u1260\u1270\u1323\u122b \u1308\u1262 \u120b\u12ed \u1270\u133d\u12d5\u1296 \u12eb\u1233\u12f5\u122b\u120d\u1362<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u1260TEBL \u1260\u12a9\u120d \u1260\u12ed\u1290\u1270\u1308\u1293\u129d \u1275\u121d\u1205\u122d\u1275<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u1270\u130d\u1263\u122b\u12ca \u12e8\u1202\u1233\u1265 \u1218\u120d\u1218\u1303\u12ce\u127d<\/a><\/h3>\n\n\n\n<p>\u12e8\u1218\u133d\u1214\u1275 \u130d\u1264\u1276\u127d\u1295\u1363 \u12e8\u1202\u1233\u1265 \u1218\u12dd\u1308\u1265 \u1325\u1308\u1293\u1295 \u12a5\u1293 \u12e8\u1202\u1233\u1265 \u1218\u130d\u1208\u132b \u12dd\u130d\u1305\u1275\u1295 \u1260\u121a\u12eb\u12ab\u1275\u1271 \u120d\u121d\u121d\u12f6\u127d \u12cd\u1235\u1325 \u12ed\u1233\u1270\u1349\u1362 \u12a5\u1290\u12da\u1205 \u120d\u121d\u121d\u12f6\u127d \u12e8\u1202\u1233\u1265 \u12d5\u12cd\u1240\u1275\u12ce\u1295 \u1260\u1270\u130d\u1263\u122d \u12a5\u1295\u12f2\u1270\u1308\u1265\u1229 \u12eb\u130d\u12d9\u12ce\u1273\u120d, \u12e8\u1270\u121b\u1229\u1275\u1295 \u1243\u120b\u1275 \u12a5\u1293 \u133d\u1295\u1230-\u1210\u1233\u1266\u127d \u12eb\u1320\u1293\u12ad\u122b\u1209.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u1309\u12f3\u12ed \u1325\u1293\u1276\u127d<\/a><\/h3>\n\n\n\n<p>\u12e8\u1308\u1203\u12f1 \u12d3\u1208\u121d \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1201\u1294\u1273\u12ce\u127d\u1295 \u12e8\u121a\u12eb\u1240\u122d\u1261 \u12dd\u122d\u12dd\u122d \u1325\u1293\u1276\u127d\u1295 \u12ed\u1270\u1295\u1275\u1291\u1362 \u12e8\u1270\u12f0\u1228\u1309\u1275\u1295 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12cd\u1233\u1294\u12ce\u127d\u1363 \u12e8\u1270\u1270\u1308\u1260\u1229\u1275\u1295 \u12e8\u122a\u1356\u122d\u1275 \u121b\u1245\u1228\u1262\u12eb \u12f0\u1228\u1303\u12ce\u127d \u12a5\u1293 \u12e8\u1290\u12da\u12eb \u12cd\u1233\u1294\u12ce\u127d \u1260\u1295\u130d\u12f5 \u1235\u122b\u12ce\u127d \u12a5\u1293 \u1270\u1308\u12e2\u1290\u1275 \u120b\u12ed \u12eb\u120b\u1278\u12cd\u1295 \u12a0\u1295\u12f5\u121d\u1273 \u1270\u12c8\u12eb\u12e9\u1362<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u1260 MBA \u12dd\u130d\u1301\u1290\u1275 \u12cd\u1235\u1325 \u12e8\u1202\u1233\u1265 \u124b\u1295\u124b\u1295 \u121b\u1218\u120d\u12a8\u1275<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u1202\u1233\u1265 \u12cd\u12ed\u12ed\u1276\u127d\u1295 \u12c8\u12f0 MBA \u12dd\u130d\u1305\u1275 \u121b\u1240\u1293\u1300\u1275<\/a><\/h3>\n\n\n\n<p>\u1260\u12a4\u121d\u1262\u12a4 \u1325\u1293\u1276\u127d\u12ce \u1260\u1270\u1208\u12ed\u121d \u12a8\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u130b\u122d \u1260\u1270\u12eb\u12eb\u12d9 \u12ae\u122d\u1236\u127d \u12a5\u1293 \u1235\u1208\u1262\u12dd\u1290\u1235 \u1235\u122b\u12ce\u127d \u1320\u1295\u12ab\u122b \u130d\u1295\u12db\u1264 \u12e8\u121a\u12eb\u1235\u1348\u120d\u130b\u1278\u12cd \u1260TEBL \u1260\u12a9\u120d \u12e8\u1270\u12d8\u130b\u1301\u1275\u1295 \u12e8\u1202\u1233\u1265 \u127d\u120e\u1273\u12ce\u127d \u12ed\u1320\u1240\u1219\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u1260\u1262\u12dd\u1290\u1235 \u12cd\u1233\u1294\u12ce\u127d \u12cd\u1235\u1325 \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1235\u1275\u122b\u1274\u1302\u12eb\u12ca \u12a0\u1270\u1308\u1263\u1260\u122d<\/a><\/h3>\n\n\n\n<p>\u1235\u1275\u122b\u1274\u1302\u12ab\u12ca \u12e8\u1295\u130d\u12f5 \u12cd\u1233\u1294\u12ce\u127d\u1295 \u1208\u121b\u12d8\u130b\u1300\u1275 \u12e8\u1202\u1233\u1265 \u1218\u1228\u1303\u1295 \u1218\u1270\u130d\u1260\u122d\u1295 \u12ed\u121b\u1229\u1362 \u12ed\u1205 \u1260\u1300\u1275 \u121b\u12cd\u1323\u1275\u1295\u1363 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1275\u1295\u1260\u12eb\u1295 \u12a5\u1293 \u12e8\u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1275 \u1275\u1295\u1270\u1293\u1295 \u12eb\u1320\u1243\u120d\u120b\u120d\u1363 \u1201\u1209\u121d \u12cd\u1324\u1273\u121b \u1208\u1295\u130d\u12f5 \u12a0\u1235\u1270\u12f3\u12f0\u122d \u12c8\u1233\u129d \u1293\u1278\u12cd\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u120b\u1240 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1275\u1295\u1270\u1293 \u12a5\u1293 \u12a8TEBL \u130b\u122d \u122a\u1356\u122d\u1275 \u121b\u12f5\u1228\u130d<\/a><\/h3>\n\n\n\n<p>\u1260\u1218\u1220\u1228\u1273\u12ca \u12d5\u12cd\u1240\u1275\u12ce \u120b\u12ed \u1260\u1218\u1308\u1295\u1263\u1275 TEBL \u12ed\u1260\u120d\u1325 \u12cd\u1235\u1265\u1235\u1265 \u1260\u1206\u1291 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1275\u1295\u1270\u1293 \u12a5\u1293 \u122a\u1356\u122d\u1275 \u12a0\u1240\u122b\u1228\u1265 \u12ed\u1218\u122b\u12ce\u1273\u120d\u1362 \u12ed\u1205 \u12e8\u120b\u1240 \u130d\u1295\u12db\u1264 \u12e8\u12a9\u1263\u1295\u12eb\u12cd\u1295 \u12a0\u1348\u133b\u1338\u121d \u1208\u1218\u1270\u1295\u1270\u1295\u1363 \u12e8\u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1275 \u12cd\u1233\u1294\u12ce\u127d\u1295 \u1208\u121b\u12f5\u1228\u130d \u12a5\u1293 \u1235\u120d\u1273\u12ca \u121d\u12ad\u122e\u127d\u1295 \u1208\u1218\u1235\u1320\u1275 \u12c8\u1233\u129d \u1290\u12cd\u1362<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u12dd\u122d\u12dd\u122d \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1218\u130d\u1208\u132b \u1275\u1295\u1270\u1293<\/h4>\n\n\n\n<p>\u12e8\u122c\u123e \u1275\u1295\u1270\u1293\u1363 \u12e8\u12a0\u12dd\u121b\u121a\u12eb \u1275\u1295\u1270\u1293 \u12a5\u1293 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1218\u130d\u1208\u132b\u12ce\u127d \u12a0\u1240\u1263\u12ca \u12a5\u1293 \u12a0\u130d\u12f5\u121d \u1275\u1295\u1273\u1294\u12ce\u127d\u1295 \u121b\u12a8\u1293\u12c8\u1295 \u12ed\u121b\u1229\u1362 \u12e8TEBL \u12ce\u122d\u12ad\u123e\u1356\u127d \u12e8\u1295\u130d\u12f5\u1295 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1324\u1293 \u12a5\u1293 \u12e8\u12a0\u1230\u122b\u122d \u1245\u120d\u1325\u134d\u1293\u1295 \u1208\u1218\u1270\u122d\u130e\u121d \u12c8\u1233\u129d \u12e8\u1206\u1291\u1275\u1295 \u12a5\u1290\u12da\u1205\u1295 \u1275\u1295\u1273\u1294\u12ce\u127d \u1208\u1218\u1246\u1323\u1320\u122d \u1270\u130d\u1263\u122b\u12ca \u120d\u121d\u121d\u12f6\u127d\u1295 \u12ed\u1230\u1325\u12ce\u1273\u120d\u1362<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u12e8\u1275\u1295\u1260\u12eb \u12a5\u1293 \u12e8\u1260\u1300\u1275 \u12d8\u12f4\u12ce\u127d<\/h4>\n\n\n\n<p>\u1275\u1295\u1260\u12eb \u12a5\u1293 \u1260\u1300\u1275 \u121b\u12cd\u1323\u1275 \u1208\u121b\u1295\u129b\u12cd\u121d \u12e8\u1295\u130d\u12f5 \u1218\u122a \u12c8\u1233\u129d \u127d\u120e\u1273\u12ce\u127d \u1293\u1278\u12cd\u1362 \u1260TEBL \u1260\u12a9\u120d \u12e8\u12c8\u12f0\u134a\u1275 \u1308\u1262\u12ce\u127d\u1295 \u12a5\u1293 \u12c8\u132a\u12ce\u127d\u1295 \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u121a\u12eb\u12d8\u130b\u1301 \u12a5\u1293 \u12a8\u1235\u120d\u1273\u12ca \u12e8\u1295\u130d\u12f5 \u130d\u1266\u127d \u130b\u122d \u12e8\u121a\u1323\u1323\u1219 \u1260\u1300\u1276\u127d\u1295 \u12a5\u1295\u12f4\u1275 \u121b\u12d8\u130b\u1300\u1275 \u12a5\u1295\u12f0\u121a\u127d\u1209 \u12ed\u121b\u122b\u1209 \u1362 \u12ed\u1205 \u12ad\u134d\u120d \u12e8\u121a\u12a8\u1270\u1209\u1275\u1295 \u12eb\u12ab\u1275\u1273\u120d:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u12e8\u12ab\u1352\u1273\u120d \u1260\u1300\u1275 \u121b\u12cd\u1323\u1275<\/strong>\u12e8\u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1275 \u12a5\u12f5\u120e\u127d\u1295 \u1208\u1218\u1308\u121d\u1308\u121d \u12a5\u1295\u12f0 NPV (Net Present Value) \u12a5\u1293 IRR (\u12e8\u12cd\u1235\u1325 \u1218\u1218\u1208\u123b \u1218\u1320\u1295) \u12eb\u1209 \u1274\u12ad\u1292\u12ae\u127d\u1295 \u12ed\u1228\u12f1\u1362<\/li>\n\n\n\n<li><strong>\u1270\u130d\u1263\u122b\u12ca \u1260\u1300\u1275 \u121b\u12cd\u1323\u1275<\/strong>\u12e8\u1270\u1208\u12eb\u12e9 \u12e8\u1295\u130d\u12f5 \u12ad\u134d\u120e\u127d \u1273\u12ad\u1272\u12ab\u12ca \u12d3\u120b\u121b\u12ce\u127d\u1295 \u12e8\u121a\u12eb\u1295\u1340\u1263\u122d\u1241 \u12e8\u1225\u122b \u121b\u1235\u12ac\u1303 \u1260\u1300\u1276\u127d\u1295 \u12a5\u1295\u12f4\u1275 \u121b\u12d8\u130b\u1300\u1275 \u12a5\u1295\u12f0\u121a\u127d\u1209 \u12ed\u121b\u1229\u1362<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd\u1295 \u12a8\u1235\u120d\u1273\u12ca \u12e8\u1295\u130d\u12f5 \u12a5\u1245\u12f5 \u130b\u122d \u121b\u1240\u1293\u1300\u1275<\/a><\/h3>\n\n\n\n<p>TEBL \u12e8\u1202\u1233\u1265 \u127d\u120e\u1273\u12ce\u127d\u12ce \u1260\u1295\u12f5\u1348 \u1200\u1233\u1265 \u1265\u127b \u1233\u12ed\u1206\u1295 \u1260\u1235\u1275\u122b\u1274\u1302\u12ab\u12ca \u12e8\u1295\u130d\u12f5 \u12a5\u1245\u12f5 \u120b\u12ed \u1270\u130d\u1263\u122b\u12ca \u1218\u1206\u1293\u1278\u12cd\u1295 \u12eb\u1228\u130b\u130d\u1323\u120d\u1362<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u1235\u120d\u1273\u12ca \u12c8\u132a \u12a0\u1235\u1270\u12f3\u12f0\u122d<\/h4>\n\n\n\n<p>\u12e8\u12cb\u130b \u1290\u1302\u12ce\u127d\u1295 \u1208\u1218\u1208\u12e8\u1275 \u12e8\u121a\u1228\u12f3\u12cd\u1295 \u12e8\u1235\u1275\u122b\u1274\u1302\u12ad \u12c8\u132a \u12a0\u1235\u1270\u12f3\u12f0\u122d \u133d\u1295\u1230-\u1200\u1233\u1265 \u12a5\u1293 \u1260\u1325\u122b\u1275 \u12a5\u1293 \u1260\u12f0\u1295\u1260\u129b \u12a5\u122d\u12ab\u1273 \u120b\u12ed \u1233\u12ed\u130b\u134b \u1275\u122d\u134b\u121b\u1290\u1275\u1295 \u12e8\u121a\u12eb\u130e\u1208\u1265\u1271 \u12e8\u12c8\u132a \u1241\u1325\u1325\u122d \u1235\u120d\u1276\u127d\u1295 \u1218\u1270\u130d\u1260\u122d\u1362<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u12e8\u12a0\u1348\u133b\u1338\u121d \u1218\u1208\u12aa\u12eb<\/h4>\n\n\n\n<p>\u1208\u12a0\u1348\u133b\u1338\u121d \u1218\u1208\u12aa\u12eb \u12e8\u1202\u1233\u1265 \u1218\u1228\u1303\u1295 \u12a5\u1295\u12f4\u1275 \u1218\u1320\u1240\u121d \u12a5\u1295\u12f0\u121a\u127d\u1209 \u12ed\u12c8\u1241\u1362 \u12a5\u1295\u12f0 \u121a\u12db\u1293\u12ca \u12e8\u12cd\u1324\u1275 \u12ab\u122d\u12f6\u127d \u12a5\u1293 \u12e8\u12a2\u12ae\u1296\u121a \u12a5\u1234\u1275 \u1273\u12ad\u120f\u120d (\u12a2\u126b) \u12eb\u1209 \u12e8\u12a9\u1263\u1295\u12eb\u12cd\u1295 \u12e8\u1235\u122b \u1245\u120d\u1325\u134d\u1293 \u1208\u1218\u1308\u121d\u1308\u121d \u12e8\u121a\u1228\u12f1 \u12e8\u1270\u1208\u12eb\u12e9 \u12e8\u12a0\u1348\u133b\u1338\u121d \u1218\u1208\u12aa\u12eb \u1218\u1233\u122a\u12eb\u12ce\u127d\u1295 \u12ed\u1228\u12f1\u1362<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u1260TEBL \u12cd\u1235\u1325 \u1270\u130d\u1263\u122b\u12ca \u12e8\u1218\u1270\u130d\u1260\u122a\u12eb \u1355\u122e\u1300\u12ad\u1276\u127d<\/a><\/h2>\n\n\n\n<p>TEBL \u12e8\u1202\u1233\u1265 \u12d5\u12cd\u1240\u1275\u12ce\u1295 \u1260\u12a5\u12cd\u1290\u1270\u129b\u12cd \u12d3\u1208\u121d \u12e8\u1295\u130d\u12f5 \u1201\u1294\u1273\u12ce\u127d \u120b\u12ed \u1218\u1270\u130d\u1260\u122d \u12e8\u121a\u1320\u12ed\u1241 \u12cb\u1293 \u12cb\u1293 \u1355\u122e\u1300\u12ad\u1276\u127d\u1295 \u12eb\u1320\u1243\u120d\u120b\u120d\u1363 \u12ed\u1205\u121d \u12cd\u1235\u1265\u1235\u1265 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1218\u1228\u1303\u12ce\u127d\u1295 \u121b\u1235\u1270\u1293\u1308\u12f5 \u12a5\u1293 \u1208\u1295\u130d\u12f5 \u1235\u1275\u122b\u1274\u1302 \u12cd\u12ed\u12ed\u1276\u127d \u12cd\u1324\u1273\u121b \u12a0\u1235\u1270\u12cb\u1345\u12a6 \u121b\u1260\u122d\u12a8\u1275 \u12ed\u127d\u120b\u1209\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u12a9\u1263\u1295\u12eb \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a6\u12f2\u1275 \u121b\u1235\u1218\u1230\u12eb\u12ce\u127d<\/a><\/h3>\n\n\n\n<p>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a6\u12f2\u1275\u1295 \u1260\u121a\u1218\u1235\u1209 \u121b\u1235\u1218\u1230\u12eb\u12ce\u127d \u12cd\u1235\u1325 \u12ed\u1233\u1270\u1349\u1362 \u12e8\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u1218\u12dd\u1308\u1266\u127d\u1295 \u1218\u1218\u122d\u1218\u122d\u1363 \u12e8\u1212\u1233\u1265 \u12f0\u1228\u1303\u12ce\u127d\u1295 \u1218\u12a8\u1260\u122b\u1278\u12cd\u1295 \u121b\u1228\u130b\u1308\u1325 \u12a5\u1293 \u130d\u129d\u1276\u127d\u1295 \u1266\u122d\u12f5 \u12c8\u12ed\u121d \u1270\u1246\u1323\u1323\u122a \u12a0\u12ab\u120b\u1275\u1295 \u121b\u1235\u1218\u1230\u120d \u12ed\u1208\u121b\u1218\u12f3\u1209\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u1295\u130d\u12f5 \u121b\u1235\u134b\u134a\u12eb \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a5\u1245\u12f5<\/a><\/h3>\n\n\n\n<p>\u1208\u130d\u121d\u1273\u12ca \u12e8\u1295\u130d\u12f5 \u121b\u1235\u134b\u134a\u12eb \u1201\u1294\u1273\u12ce\u127d \u120d\u121d\u121d\u12f6\u127d\u1295 \u1260\u121b\u1240\u12f5 \u12ed\u1233\u1270\u1349\u1362 \u12a5\u1290\u12da\u1205 \u1355\u122e\u1300\u12ad\u1276\u127d \u12e8\u1295\u130d\u12f5 \u121b\u1235\u134b\u134a\u12eb \u12d5\u1245\u12f6\u127d\u1295 \u12a0\u12cb\u132d\u1290\u1275 \u1208\u1218\u12c8\u1230\u1295 \u12e8\u1260\u1300\u1275 \u12a0\u12c8\u1323\u1325 \u12a5\u1293 \u1275\u1295\u1260\u12eb \u1274\u12ad\u1292\u12ae\u127d\u1295 \u1270\u130d\u1263\u122b\u12ca \u1208\u121b\u12f5\u1228\u130d \u12ed\u1228\u12f3\u1209\u1362<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u1208\u1225\u1290\u121d\u130d\u1263\u122d \u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u12a0\u1235\u1270\u12f3\u12f0\u122d \u1260\u1218\u12d8\u130b\u1300\u1275 \u120b\u12ed<\/a><\/h2>\n\n\n\n<p>\u1260\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12cd\u1235\u1325 \u12e8\u1235\u1290-\u121d\u130d\u1263\u122d \u1309\u12f3\u12ee\u127d \u12c8\u1233\u129d \u1293\u1278\u12cd. TEBL \u12e8\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u122a\u1356\u122d\u1275 \u12a0\u1240\u122b\u1228\u1265 \u12a5\u1293 \u12a0\u1235\u1270\u12f3\u12f0\u122d\u1295 \u1235\u1290\u121d\u130d\u1263\u122d \u12ed\u1218\u1208\u12a8\u1273\u120d\u1363\u1208\u1270\u1320\u12eb\u1242 \u12a0\u1218\u122b\u122d \u121a\u1293\u12ce\u127d \u12eb\u12d8\u130b\u1303\u120d\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u12ae\u122d\u1356\u122c\u1275 \u12a0\u1235\u1270\u12f3\u12f0\u122d \u12a5\u1293 \u1235\u1290\u121d\u130d\u1263\u122d<\/a><\/h3>\n\n\n\n<p>\u1260\u12f5\u122d\u1305\u1275 \u12a0\u1235\u1270\u12f3\u12f0\u122d \u12cd\u1235\u1325 \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd\u1295 \u121a\u1293 \u12ed\u1228\u12f1\u1362 \u1260\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u122a\u1356\u122d\u1276\u127d \u12cd\u1235\u1325 \u130d\u120d\u1345\u1290\u1275\u1295 \u12a5\u1293 \u1273\u121b\u129d\u1290\u1275\u1295 \u1208\u121b\u1228\u130b\u1308\u1325 \u12a5\u1295\u12f0 \u121b\u132d\u1260\u122d\u1260\u122d \u1218\u12a8\u120b\u12a8\u120d\u1363 \u12e8\u1235\u1290\u121d\u130d\u1263\u122d \u122a\u1356\u122d\u1275 \u12a5\u1293 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a6\u134a\u1230\u122e\u127d \u1200\u120b\u134a\u1290\u1276\u127d \u12eb\u1209 \u122d\u12d5\u1236\u127d\u1295 \u12eb\u1235\u1231\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u1270\u1308\u12e2\u1290\u1275 \u12a5\u1293 \u12e8\u1241\u1325\u1325\u122d \u121b\u12d5\u1240\u134e\u127d<\/a><\/h3>\n\n\n\n<p>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u122a\u1356\u122d\u1275 \u12a0\u1240\u122b\u1228\u1265\u1295 \u12a5\u1293 \u12e8\u12a6\u12f2\u1275 \u12a0\u1230\u122b\u122d\u1295 \u12e8\u121a\u1246\u1323\u1320\u1229 \u1235\u1208\u1270\u1208\u12eb\u12e9 \u1270\u1308\u12e2\u1290\u1275 \u1309\u12f3\u12ee\u127d \u12a5\u1293 \u12e8\u1241\u1325\u1325\u122d \u121b\u12d5\u1240\u134e\u127d \u12ed\u12c8\u1241\u1362 \u12ed\u1205 \u12a5\u12cd\u1240\u1275 \u1260\u1270\u1208\u12eb\u12e9 \u1200\u1308\u122e\u127d \u12a5\u1293 \u12a2\u1295\u12f1\u1235\u1275\u122a\u12ce\u127d \u12cd\u1235\u1325 \u12eb\u1209\u1275\u1295 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12f0\u1295\u1266\u127d \u12cd\u1235\u1265\u1235\u1265\u1290\u1275 \u1208\u1218\u12f3\u1230\u1235 \u12a0\u1235\u1348\u120b\u130a \u1290\u12cd.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u1260TEBL \u1260\u12a9\u120d \u12a8\u120c\u120e\u127d \u12e8\u1295\u130d\u12f5 \u12f2\u1232\u1355\u120a\u1295\u1276\u127d \u130b\u122d \u12e8\u120b\u1240 \u12cd\u1205\u12f0\u1275<\/a><\/h3>\n\n\n\n<p>\u1260\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12a5\u12cd\u1240\u1275 \u120b\u12ed \u1260\u1218\u1308\u1295\u1263\u1275\u1363 TEBL \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12a8\u120c\u120e\u127d \u1241\u120d\u134d \u12e8\u1295\u130d\u12f5 \u12d8\u122d\u134e\u127d \u130b\u122d \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u121a\u12cb\u1203\u12f5 \u1325\u120d\u1245 \u130d\u1295\u12db\u1264\u1295 \u12eb\u1218\u127b\u127b\u120d\u1362 \u12ed\u1205 \u12e8\u1270\u1240\u1293\u1300 \u12a0\u12ab\u1204\u12f5 \u12e8\u1295\u130d\u12f5 \u1225\u122b\u12ce\u127d\u1295 \u12a0\u1320\u1243\u120b\u12ed \u12a5\u12ed\u1273 \u1208\u121a\u1348\u120d\u1309 \u12e8\u12a0\u1218\u122b\u122d \u121a\u1293\u12ce\u127d \u1208\u121a\u1218\u1299 MBA \u1270\u121b\u122a\u12ce\u127d \u12c8\u1233\u129d \u1290\u12cd\u1362<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12a5\u1293 \u12e8\u12f5\u122d\u1305\u1275 \u134b\u12ed\u1293\u1295\u1235<\/h4>\n\n\n\n<p>\u12e8\u1202\u1233\u1265 \u1218\u1228\u1303 \u1260\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u12cd\u1233\u1294 \u12a0\u1230\u1323\u1325 \u120b\u12ed \u12a5\u1295\u12f4\u1275 \u1270\u133d\u12a5\u1296 \u12a5\u1295\u12f0\u121a\u12eb\u1233\u12f5\u122d \u120b\u12ed \u1260\u121b\u1270\u12ae\u122d \u1260\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12a5\u1293 \u1260\u12f5\u122d\u1305\u1275 \u134b\u12ed\u1293\u1295\u1235 \u1218\u12ab\u12a8\u120d \u12eb\u1208\u12cd\u1295 \u1218\u1308\u1293\u129b \u12eb\u1235\u1231\u1362 \u1260\u1218\u1228\u1303 \u12e8\u1270\u12f0\u1308\u1348 \u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1275\u1295\u1363 \u134b\u12ed\u1293\u1295\u1235\u1295 \u12a5\u1293 \u12e8\u12ad\u134d\u120d\u134b\u12ed \u12cd\u1233\u1294\u12ce\u127d\u1295 \u1208\u121b\u12f5\u1228\u130d \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1324\u1293\u1295 \u1260\u1202\u1233\u1265 \u1218\u12dd\u1308\u1265 \u12a5\u1293 \u12e8\u1308\u1262 \u1218\u130d\u1208\u132b\u12ce\u127d \u12a5\u1295\u12f4\u1275 \u1218\u1308\u121d\u1308\u121d \u12a5\u1295\u12f0\u121a\u127b\u120d \u12ed\u1228\u12f1\u1362<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12a5\u1293 \u1235\u130b\u1275 \u12a0\u1235\u1270\u12f3\u12f0\u122d<\/h4>\n\n\n\n<p>\u12a0\u12f0\u130b\u1295 \u1260\u1218\u1208\u12e8\u1275\u1363 \u1260\u1218\u1208\u12ab\u1275 \u12a5\u1293 \u1260\u121b\u1235\u1270\u12f3\u12f0\u122d \u1228\u1308\u12f5 \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12c8\u1233\u129d \u121a\u1293 \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u121a\u132b\u12c8\u1275 \u12ed\u12c8\u1241\u1362 \u12e8\u1270\u1208\u12eb\u12e9 \u12e8\u12a0\u12f0\u130b \u121d\u12d8\u1293 \u121e\u12f4\u120e\u127d\u1295 \u12a0\u1325\u1291 \u12a5\u1293 \u12e8\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u1218\u1228\u1303\u12ce\u127d \u12a5\u1295\u12f4\u1275 \u120a\u12a8\u1230\u1271 \u12e8\u121a\u127d\u1209 \u1235\u130b\u1276\u127d\u1295 \u12a5\u1295\u12f0\u121a\u1320\u1241\u1219 \u12a5\u1293 \u12e8\u12a0\u12f0\u130b \u1245\u1290\u1233 \u1235\u120d\u1276\u127d\u1295 \u130d\u1295\u12db\u1264\u12ce\u127d\u1295 \u1218\u1235\u1320\u1275 \u12a5\u1295\u12f0\u121a\u127d\u1209 \u12ed\u1228\u12f1\u1362<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12a5\u1293 \u12e8\u1295\u130d\u12f5 \u1235\u1275\u122b\u1274\u1302<\/h4>\n\n\n\n<p>\u1235\u1275\u122b\u1274\u1302\u12eb\u12ca \u12e8\u1295\u130d\u12f5 \u12cd\u1233\u1294\u12ce\u127d \u1260\u1320\u1295\u12ab\u122b \u12e8\u1202\u1233\u1265 \u1218\u122d\u1206\u127d \u120b\u12ed \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u1270\u1218\u1230\u1228\u1271 \u1218\u122d\u121d\u122d\u1362 \u12e8\u1295\u130d\u12f5 \u1201\u1294\u1273\u12ce\u127d\u1295 \u1208\u1218\u1270\u1295\u1260\u12ed\u1363 \u1235\u120d\u1273\u12ca \u1270\u1290\u1233\u123d\u1290\u1276\u127d\u1295 \u1208\u1218\u1308\u121d\u1308\u121d \u12a5\u1293 \u12e8\u1295\u130d\u12f5 \u1235\u122b \u12a0\u1348\u133b\u1338\u121d\u1295 \u1208\u1218\u1308\u121d\u1308\u121d \u12e8\u1202\u1233\u1265 \u1218\u1228\u1303\u1295 \u1260\u121d\u1275\u1320\u1240\u121d\u1260\u1275 \u1235\u1275\u122b\u1274\u1305\u12ab\u12ca \u12a5\u1245\u12f5\u1295 \u1260\u121a\u1218\u1235\u1209 \u1270\u130d\u1263\u122b\u1275 \u12cd\u1235\u1325 \u1270\u1233\u1270\u134d\u1362<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a>TEBL \u12e8\u1270\u1218\u127b\u1279 \u12e8\u1275\u1265\u1265\u122d \u1355\u122e\u1300\u12ad\u1276\u127d<\/a><\/h2>\n\n\n\n<p>\u1260\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u120b\u12ed \u12eb\u1208\u12ce\u1275\u1295 \u130d\u1295\u12db\u1264 \u1260\u1201\u1208\u1308\u1265 \u12e8\u1295\u130d\u12f5 \u12a0\u12cd\u12f5 \u1208\u121b\u1320\u1293\u12a8\u122d\u1363 TEBL \u1270\u130d\u1263\u1262 \u1261\u12f5\u1296\u127d\u1295 \u12e8\u121a\u12eb\u12ab\u1275\u1271 \u12e8\u1275\u1265\u1265\u122d \u1355\u122e\u1300\u12ad\u1276\u127d\u1295 \u12eb\u1235\u1270\u12cb\u12cd\u1243\u120d\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u1218\u1203\u120d \u12ad\u134d\u120d \u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u1235\u1275\u122b\u1274\u1302 \u12ad\u134d\u1208 \u130a\u12dc\u12ce\u127d<\/a><\/h3>\n\n\n\n<p>\u12a8\u1270\u1208\u12eb\u12e9 \u12e8\u1295\u130d\u12f5 \u1235\u1354\u123b\u120b\u12ed\u12dc\u123d\u1295 \u12e8\u1270\u12cd\u1323\u1321 \u1270\u121b\u122a\u12ce\u127d \u12a0\u1320\u1243\u120b\u12ed \u12e8\u1295\u130d\u12f5 \u1235\u1275\u122b\u1274\u1302\u12ce\u127d\u1295 \u1208\u1218\u1295\u12f0\u134d \u1260\u121a\u1230\u1263\u1230\u1261\u1263\u1278\u12cd \u12a0\u12cd\u12f0 \u1325\u1293\u1276\u127d \u120b\u12ed \u12ed\u1233\u1270\u1349\u1362 \u12a5\u1290\u12da\u1205 \u12ad\u134d\u1208-\u130a\u12dc\u12ce\u127d \u12e8\u1202\u1233\u1265 \u1218\u1228\u1303\u1295 \u1260\u1230\u134a\u12cd \u12e8\u1295\u130d\u12f5 \u12a5\u1245\u12f5 \u12a5\u1293 \u12a0\u1348\u1343\u1340\u121d \u12cd\u1235\u1325 \u12eb\u1208\u12cd\u1295 \u121a\u1293 \u12a5\u1295\u12f2\u1228\u12f1 \u12eb\u130d\u12dd\u12ce\u1273\u120d\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12e8\u12a5\u12cd\u1290\u1270\u129b-\u12d3\u1208\u121d \u12e8\u1295\u130d\u12f5 \u121d\u12ad\u12ad\u122d<\/a><\/h3>\n\n\n\n<p>\u12e8\u1202\u1233\u1265 \u12a5\u1293 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u121d\u12ad\u122e\u127d\u1295 \u1208\u121b\u1245\u1228\u1265 \u12a8\u12a5\u12cd\u1290\u1270\u129b \u12c8\u12ed\u121d \u12a8\u1270\u1218\u1233\u1230\u1209 \u1295\u130d\u12f6\u127d \u130b\u122d \u1260\u1218\u1218\u12ab\u12a8\u122d \u1355\u122e\u1300\u12ad\u1276\u127d \u12cd\u1235\u1325 \u12ed\u1233\u1270\u1349\u1362 \u12a5\u1290\u12da\u1205 \u1355\u122e\u1300\u12ad\u1276\u127d \u12a8\u12a4\u121d\u1262\u12a4 \u1260\u128b\u120b \u120d\u1275\u12c8\u1235\u12f7\u1278\u12cd \u1208\u121a\u127d\u1209\u1275 \u12e8\u121b\u121b\u12a8\u122d \u12a5\u1293 \u12e8\u121b\u121b\u12a8\u122d \u121a\u1293\u12ce\u127d \u1260\u121b\u12d8\u130b\u1300\u1275 \u1275\u121d\u1205\u122d\u1275\u1205\u1295 \u1260\u1308\u1203\u12f1 \u12d3\u1208\u121d \u12a0\u12cd\u12f5 \u12cd\u1235\u1325 \u12a5\u1295\u12f5\u1275\u1270\u1308\u1265\u122d \u12ed\u1228\u12f1\u1203\u120d\u1362<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u1208\u12a0\u1208\u121d \u12a0\u1240\u134d \u12e8\u1295\u130d\u12f5 \u1348\u1270\u1293\u12ce\u127d \u1260\u1218\u12d8\u130b\u1300\u1275 \u120b\u12ed<\/a><\/h2>\n\n\n\n<p>\u130d\u120e\u1263\u120b\u12ed\u12dc\u123d\u1295 \u1260\u1202\u1233\u1265 \u1218\u12dd\u1308\u1265 \u12cd\u1235\u1325 \u120d\u12e9 \u1348\u1270\u1293\u12ce\u127d\u1295 \u12a5\u1293 \u12a5\u12f5\u120e\u127d\u1295 \u12ed\u1348\u1325\u122b\u120d. TEBL \u12a5\u1290\u12da\u1205\u1295 \u1260\u1265\u1243\u1275 \u12a5\u1293 \u1260\u120d\u1260 \u1219\u1209\u1290\u1275 \u12a5\u1295\u12f2\u1313\u12d9 \u12eb\u12d8\u130b\u1305\u12ce\u1273\u120d\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12d3\u1208\u121d \u12a0\u1240\u134d \u12e8\u1202\u1233\u1265 \u12f0\u1228\u1303\u12ce\u127d<\/a><\/h3>\n\n\n\n<p>\u1260\u12a0\u1208\u121d\u12a0\u1240\u134d \u12e8\u134b\u12ed\u1293\u1295\u1235 \u122a\u1356\u122d\u1275 \u12a0\u1240\u122b\u1228\u1265 \u12f0\u1228\u1303\u12ce\u127d (IFRS) \u12a5\u1293 \u1260\u12e9\u1293\u12ed\u1275\u12f5 \u1235\u1274\u1275\u1235 \u12cd\u1235\u1325 \u1325\u1245\u121d \u120b\u12ed \u12a8\u121a\u12cd\u1209\u1275 \u1260\u12a0\u1320\u1243\u120b\u12ed \u1270\u1240\u1263\u12ed\u1290\u1275 \u12ab\u120b\u1278\u12cd \u12e8\u1202\u1233\u1265 \u1218\u122d\u1206\u12ce\u127d (GAAP) \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u121a\u1208\u12eb\u12e9 \u1265\u1243\u1275\u1295 \u12eb\u130d\u1299\u1362 \u12a5\u1290\u12da\u1205\u1295 \u1218\u1218\u12d8\u129b\u12ce\u127d \u1218\u1228\u12f3\u1271 \u12a8\u12a0\u1208\u121d \u12a0\u1240\u134d \u12ae\u122d\u1356\u122c\u123d\u1296\u127d \u130b\u122d \u1208\u1218\u1235\u122b\u1275 \u12c8\u1233\u129d \u1290\u12cd\u1362<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u12f5\u1295\u1260\u122d \u1270\u123b\u130b\u122a \u12e8\u134b\u12ed\u1293\u1295\u1235 \u130d\u1265\u12ed\u1276\u127d<\/a><\/h3>\n\n\n\n<p>\u1235\u1208 \u12f5\u1295\u1260\u122d \u1270\u123b\u130b\u122a \u130d\u1265\u12ed\u1276\u127d \u12e8\u1308\u1295\u12d8\u1265 \u12a5\u1293 \u12e8\u130d\u1265\u122d \u12a0\u1295\u12f5\u121d\u1273 \u12ed\u12c8\u1241\u1362 \u12e8\u121d\u1295\u12db\u122a \u12cb\u130b \u1260\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u122a\u1356\u122d\u1275 \u120b\u12ed \u12e8\u121a\u12eb\u1235\u12a8\u1275\u1208\u12cd\u1295 \u12cd\u1324\u1275 \u12a5\u1293 \u1295\u130d\u12f6\u127d \u12a8\u121d\u1295\u12db\u122a \u12a0\u12f0\u130b\u12ce\u127d \u1208\u1218\u12a8\u120b\u12a8\u120d \u12e8\u121a\u1320\u1240\u1219\u1263\u1278\u12cd\u1295 \u1235\u120d\u1276\u127d \u12a0\u1325\u1291\u1362<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u121b\u1320\u1243\u1208\u12eb\u1361 \u1235\u120d\u1273\u12ca \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a0\u1218\u122b\u122d \u1260TEBL \u1260\u12a9\u120d<\/a><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">&nbsp;<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><a>\u1208\u121a\u1218\u1321\u1275 \u121d\u12d5\u122b\u134e\u127d \u1260\u1218\u12d8\u130b\u1300\u1275 \u120b\u12ed<\/a><\/h3>\n\n\n\n<p>\u12c8\u12f0 \u1240\u1323\u12e9 \u121d\u12d5\u122b\u134e\u127d \u1232\u1238\u130b\u1308\u1229\u1363 \u1235\u1208 \u134b\u12ed\u1293\u1295\u1235 \u1320\u1208\u1245 \u12eb\u1208 \u130d\u1295\u12db\u1264\u1295 \u1260\u1218\u12eb\u12dd \u1260\u12da\u1205 \u1218\u1220\u1228\u1275 \u120b\u12ed \u1218\u1308\u1295\u1263\u1275\u1295 \u12ed\u1320\u1265\u1241<strong> \u124b\u1295\u124b<\/strong>. TEBL \u1295\u130d\u12f5\u12ce \u12a5\u1295\u130d\u120a\u12d8\u129b \u12a5\u1293 \u1270\u130d\u1263\u122b\u12ca \u12e8\u1295\u130d\u12f5 \u12ad\u1205\u120e\u1275 \u1260\u12a0\u1295\u12f5 \u120b\u12ed \u12a5\u1295\u12f2\u12f3\u1265\u122d \u1260\u121b\u12f5\u1228\u130d \u1260\u12a5\u1290\u12da\u1205 \u12e8\u120b\u1241 \u122d\u12d5\u1236\u127d \u12cd\u1235\u1325 \u1218\u121d\u122b\u1271\u1295 \u12ed\u1240\u1325\u120b\u120d\u1362<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">&nbsp;<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u1260\u1262\u12dd\u1290\u1235 \u12cd\u1235\u1325 \u12e8\u1202\u1233\u1265 \u1243\u120b\u1276\u127d \u1218\u12dd\u1308\u1260-\u1243\u120b\u1275<\/a><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>\u130a\u12dc<\/strong><\/td><td><strong>\u1218\u130d\u1208\u132b<\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u1295\u1265\u1228\u1276\u127d<\/td><td>\u1260\u1295\u130d\u12f5 \u12e8\u121a\u1246\u1323\u1320\u122b\u1278\u12cd \u130d\u1265\u12d3\u1276\u127d\u1363 \u12e8\u12c8\u12f0\u134a\u1275 \u12a2\u12ae\u1296\u121a\u12eb\u12ca \u1275\u122d\u134d \u12eb\u1235\u1308\u129b\u1209 \u1270\u1265\u120e \u12ed\u1320\u1260\u1243\u120d\u1362<\/td><\/tr><tr><td>\u12e8\u1202\u1233\u1265 \u1209\u1206\u127d<\/td><td>\u1260\u12a0\u1295\u12f5 \u12e8\u1270\u12c8\u1230\u1290 \u130a\u12dc \u120b\u12ed \u12e8\u12f5\u122d\u1305\u1271\u1295 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1201\u1294\u1273 \u12e8\u121a\u12eb\u1233\u12e9 \u12e8\u1212\u1233\u1265 \u1218\u130d\u1208\u132b\u12ce\u127d\u1363 \u1295\u1265\u1228\u1276\u127d\u1295\u1363 \u12a5\u12f3\u12ce\u127d\u1295 \u12a5\u1293 \u134d\u1275\u1203\u12ca\u1290\u1275\u1295 \u12e8\u121a\u1308\u120d\u1339\u1362<\/td><\/tr><tr><td>\u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd<\/td><td>\u1260\u12a0\u1295\u12f5 \u12a9\u1263\u1295\u12eb \u12cd\u1235\u1325 \u12eb\u1209\u1275\u1295 \u1201\u1209\u1295\u121d \u12e8\u1308\u1295\u12d8\u1265 \u120d\u12cd\u12cd\u1326\u127d \u1235\u120d\u1273\u12ca \u1240\u1228\u133b \u12a5\u1293 \u121b\u12f0\u122b\u1300\u1275.<\/td><\/tr><tr><td>\u1260\u1300\u1275 \u121b\u12cd\u1323\u1275<\/td><td>\u12e8\u12c8\u12f0\u134a\u1275 \u1308\u1262\u1295 \u1208\u1218\u1270\u1295\u1260\u12ed \u12a5\u1293 \u1208\u1270\u1208\u12eb\u12e9 \u12c8\u132a\u12ce\u127d \u1308\u1295\u12d8\u1265\u1295 \u12e8\u1218\u1218\u12f0\u1265 \u1202\u12f0\u1275.<\/td><\/tr><tr><td>\u12e8\u1295\u130d\u12f5 \u1235\u1275\u122b\u1274\u1302<\/td><td>\u12a0\u1295\u12f5 \u12f5\u122d\u1305\u1275 \u1200\u1265\u1271\u1295 \u12a5\u1295\u12f4\u1275 \u12d3\u120b\u121b\u12ce\u127d\u1295 \u1208\u121b\u1233\u12ab\u1275 \u12a5\u1293 \u12e8\u1308\u1260\u12eb \u1266\u1273\u12cd\u1295 \u1208\u121b\u1233\u12f0\u130d \u12a5\u1295\u12f0\u121a\u12eb\u1235\u1265 \u12e8\u121a\u1308\u120d\u133d \u12e8\u1270\u12cb\u1240\u1228 \u12a5\u1245\u12f5\u1362<\/td><\/tr><tr><td>\u12e8\u12ab\u1352\u1273\u120d \u1260\u1300\u1275 \u121b\u12cd\u1323\u1275<\/td><td>\u12a5\u1295\u12f0 NPV \u12a5\u1293 IRR \u12eb\u1209 \u12d8\u12f4\u12ce\u127d\u1295 \u1260\u1218\u1320\u1240\u121d \u1309\u120d\u1205 \u1260\u1206\u1291 \u1295\u1265\u1228\u1276\u127d \u12cd\u1235\u1325 \u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1276\u127d\u1295 \u12e8\u121b\u1240\u12f5 \u12a5\u1293 \u12e8\u1218\u1308\u121d\u1308\u121d \u1202\u12f0\u1275\u1362<\/td><\/tr><tr><td>\u12e8\u1308\u1295\u12d8\u1265 \u134d\u1230\u1275 \u1218\u130d\u1208\u132b\u12ce\u127d<\/td><td>\u12e8\u1295\u130d\u12f5 \u1225\u122b \u12e8\u1308\u1295\u12d8\u1265 \u134d\u1230\u1275 \u12a5\u1293 \u1218\u12cd\u1323\u1275\u1295 \u12e8\u121a\u12d8\u1228\u12dd\u1229 \u1218\u130d\u1208\u132b\u12ce\u127d\u1363 \u1225\u122b\u12ce\u1279\u1295\u1363 \u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1276\u1279\u1295 \u12a5\u1293 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a5\u1295\u1245\u1235\u1243\u1234\u12ce\u127d\u1295 \u12a0\u1309\u120d\u1270\u12cd \u12eb\u1233\u12eb\u1209\u1362<\/td><\/tr><tr><td>\u1270\u1308\u12e2\u1290\u1275<\/td><td>\u12a8\u1295\u130d\u12f5 \u1225\u122b \u130b\u122d \u1270\u12db\u121b\u1305\u1290\u1275 \u12eb\u120b\u1278\u12cd\u1295 \u1205\u130e\u127d \u1363 \u1218\u1218\u122a\u12eb\u12ce\u127d \u1363 \u1218\u1218\u122a\u12eb\u12ce\u127d\u1295 \u12a5\u1293 \u12f0\u1228\u1303\u12ce\u127d\u1295 \u12e8\u121b\u12ad\u1260\u122d \u1270\u130d\u1263\u122d\u1362<\/td><\/tr><tr><td>\u12e8\u12ae\u122d\u1356\u122c\u1275 \u134b\u12ed\u1293\u1295\u1235<\/td><td>\u12a9\u1263\u1295\u12eb\u12ce\u127d \u12e8\u1308\u1295\u12d8\u1265 \u121d\u1295\u132e\u127d\u1295 \u12a5\u1295\u12f4\u1275 \u12a5\u1295\u12f0\u121a\u12ed\u12d9\u1363 \u12e8\u12ab\u1352\u1273\u120d \u1218\u12cb\u1245\u122d \u12a5\u1293 \u12e8\u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1275 \u12cd\u1233\u1294\u12ce\u127d\u1295 \u12e8\u121a\u1218\u1208\u12a8\u1275 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1218\u1235\u12ad\u1362<\/td><\/tr><tr><td>\u12e8\u12ae\u122d\u1356\u122c\u1275 \u12a0\u1235\u1270\u12f3\u12f0\u122d<\/td><td>\u12a9\u1263\u1295\u12eb\u1295 \u1208\u1218\u121d\u122b\u1275 \u12a5\u1293 \u1208\u1218\u1246\u1323\u1320\u122d \u12e8\u121a\u12eb\u1308\u1208\u130d\u1209 \u12e8\u1215\u130e\u127d\u1363 \u1218\u1218\u122a\u12eb\u12ce\u127d\u1363 \u120d\u121d\u12f6\u127d \u12a5\u1293 \u1202\u12f0\u1276\u127d \u121b\u12d5\u1240\u134d\u1362<\/td><\/tr><tr><td>\u12c8\u132a \u12a0\u1235\u1270\u12f3\u12f0\u122d<\/td><td>\u12e8\u12c8\u132a \u1246\u1323\u1262\u1290\u1275\u1295 \u1260\u121b\u1309\u120b\u1275 \u12e8\u12f5\u122d\u1305\u1271\u1295 \u1260\u1300\u1275 \u12e8\u121b\u1240\u12f5 \u12a5\u1293 \u12e8\u1218\u1246\u1323\u1320\u122d \u1235\u120d\u1275\u1362<\/td><\/tr><tr><td>\u12f5\u122d\u1265-\u130d\u1264\u1275 \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd<\/td><td>\u12a5\u12eb\u1295\u12f3\u1295\u12f1 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u130d\u1265\u12ed\u1275 \u1260\u1201\u1208\u1275 \u12e8\u1270\u1208\u12eb\u12e9 \u1202\u1233\u1266\u127d \u12cd\u1235\u1325 \u1270\u1313\u12f3\u129d \u12a5\u1293 \u1270\u1243\u122b\u1292 \u130d\u1264\u1276\u127d\u1295 \u12e8\u121a\u12eb\u12ab\u1275\u1275 \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1235\u122d\u12d3\u1275\u1362<\/td><\/tr><tr><td>\u12a2\u12ae\u1296\u121a\u12eb\u12ca \u12a5\u1234\u1275 \u1273\u12ad\u120f\u120d (\u12a2\u126b)<\/td><td>\u12e8\u12ab\u1352\u1273\u120d \u12c8\u132a\u1295 \u12a8\u1235\u122b \u121b\u1235\u12ac\u1303 \u1275\u122d\u1349 \u120b\u12ed \u1260\u1218\u1240\u1290\u1235 \u1260\u1270\u1240\u1228\u12cd \u1200\u1265\u1275 \u120b\u12ed \u1260\u1218\u1218\u1235\u1228\u1275 \u12e8\u12f5\u122d\u1305\u1271\u1295 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a0\u1348\u1343\u1340\u121d \u1208\u1218\u1208\u12ab\u1275 \u12e8\u121a\u12eb\u1308\u1208\u130d\u120d \u1218\u1208\u12aa\u12eb\u1362<\/td><\/tr><tr><td>\u134d\u1275\u1203\u12ca\u1290\u1275<\/td><td>\u1260\u12a9\u1263\u1295\u12eb\u12cd \u12cd\u1235\u1325 \u12eb\u1208\u12cd \u12e8\u1263\u1208\u1264\u1275\u1290\u1275 \u12cb\u130b\u1363\u1260\u1270\u1208\u121d\u12f6 \u1260\u1263\u1208 \u12a0\u12ad\u1232\u12ee\u1296\u127d \u12e8\u1270\u12c8\u12a8\u1208\u12cd\u1362<\/td><\/tr><tr><td>\u12c8\u132a\u12ce\u127d<\/td><td>\u12a0\u1295\u12f5 \u12e8\u1295\u130d\u12f5 \u12f5\u122d\u1305\u1275 \u1308\u1262 \u1208\u121b\u1218\u1295\u1328\u1275 \u1260\u121a\u12eb\u12f0\u122d\u1308\u12cd \u12a5\u1295\u1245\u1235\u1243\u1234 \u12c8\u1245\u1275 \u12e8\u121a\u12eb\u12c8\u1323\u1278\u12cd \u12c8\u132a\u12ce\u127d\u1362<\/td><\/tr><tr><td>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a0\u12ab\u12cd\u1295\u1272\u1295\u130d<\/td><td>\u12a8\u1295\u130d\u12f5 \u130b\u122d \u12e8\u1270\u12eb\u12eb\u12d9 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u130d\u1265\u12ed\u1276\u127d\u1295 \u1260\u121b\u1320\u1243\u1208\u120d\u1363 \u1260\u1218\u1270\u1295\u1270\u1295 \u12a5\u1293 \u122a\u1356\u122d\u1275 \u1260\u121b\u12f5\u1228\u130d \u120b\u12ed \u12e8\u121a\u12eb\u1270\u12a9\u1228\u12cd \u12e8\u1202\u1233\u1265 \u1218\u12dd\u1308\u1265\u1362<\/td><\/tr><tr><td>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u1275\u1295\u1270\u1293<\/td><td>\u12e8\u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1275 \u1270\u1235\u121b\u121a\u1290\u1275\u1295 \u1208\u1218\u12c8\u1230\u1295 \u12e8\u1295\u130d\u12f5 \u1225\u122b\u12ce\u127d\u1295, \u1355\u122e\u1300\u12ad\u1276\u127d\u1295, \u1260\u1300\u1276\u127d\u1295 \u12a5\u1293 \u120c\u120e\u127d \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a0\u12ab\u120b\u1275\u1295 \u1218\u1218\u122d\u1218\u122d.<\/td><\/tr><tr><td>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a6\u12f2\u1275<\/td><td>\u12e8\u12a9\u1263\u1295\u12eb\u12cd\u1295 \u12e8\u1202\u1233\u1265 \u1218\u130d\u1208\u132b\u12ce\u127d \u12a5\u1293 \u1270\u12db\u121b\u1305 \u1218\u130d\u1208\u132b\u12ce\u127d \u1260\u1308\u1208\u120d\u1270\u129b \u12a6\u12f2\u1270\u122d \u1218\u1218\u122d\u1218\u122d\u1362<\/td><\/tr><tr><td>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u1275\u1295\u1260\u12eb<\/td><td>\u1273\u122a\u12ab\u12ca \u12a5\u1293 \u12c8\u1245\u1273\u12ca \u1218\u1228\u1303\u12ce\u127d\u1295 \u1260\u1218\u1320\u1240\u121d \u12e8\u12c8\u12f0\u134a\u1275 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12cd\u1324\u1276\u127d\u1295 \u12e8\u1218\u1270\u1295\u1260\u12ed \u1202\u12f0\u1275.<\/td><\/tr><tr><td>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u12a0\u1235\u1270\u12f3\u12f0\u122d<\/td><td>\u1260\u12f5\u122d\u1305\u1271 \u12cd\u1235\u1325 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1235\u122b\u12ce\u127d\u1295 \u12a8\u121b\u1240\u12f5, \u12a8\u121b\u12f0\u122b\u1300\u1275, \u12a8\u1218\u121d\u122b\u1275 \u12a5\u1293 \u12a8\u1218\u1246\u1323\u1320\u122d \u130b\u122d \u12e8\u1270\u12eb\u12eb\u12d9 \u12a0\u1235\u1270\u12f3\u12f0\u122b\u12ca \u1270\u130d\u1263\u122b\u1275.<\/td><\/tr><tr><td>\u12e8\u134b\u12ed\u1293\u1295\u1235 \u122a\u1356\u122d\u1275 \u121b\u12f5\u1228\u130d<\/td><td>\u12e8\u12a9\u1263\u1295\u12eb\u12cd\u1295 \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1201\u1294\u1273 \u12e8\u121a\u12eb\u1295\u1340\u1263\u122d\u1241 \u1230\u1290\u12f6\u127d\u1295 \u12a5\u1295\u12f0 \u12a0\u1235\u1270\u12f3\u12f0\u122d\u1363 \u1263\u1208\u1200\u1265\u1276\u127d \u12a5\u1293 \u12e8\u1241\u1325\u1325\u122d \u1263\u1208\u1235\u120d\u1323\u1296\u127d \u120b\u1209 \u1263\u1208\u12f5\u122d\u123b \u12a0\u12ab\u120b\u1275 \u12e8\u1218\u134d\u1320\u122d \u1202\u12f0\u1275\u1362<\/td><\/tr><tr><td>\u12e8\u1202\u1233\u1265 \u1218\u130d\u1208\u132b\u12ce\u1279<\/td><td>\u12e8\u1295\u130d\u12f5 \u1363 \u12e8\u130d\u1208\u1230\u1265 \u12c8\u12ed\u121d \u12e8\u120c\u120b \u12a0\u12ab\u120d \u12e8\u1308\u1295\u12d8\u1265 \u12a5\u1295\u1245\u1235\u1243\u1234\u12ce\u127d\u1295 \u12a5\u1293 \u1201\u1294\u1273\u12ce\u127d\u1295 \u12e8\u121a\u1218\u12d8\u130d\u1261 \u1230\u1290\u12f6\u127d\u1362<\/td><\/tr><tr><td>GAAP (\u1260\u12a0\u1320\u1243\u120b\u12ed \u1270\u1240\u1263\u12ed\u1290\u1275 \u12eb\u120b\u1278\u12cd \u12e8\u1202\u1233\u1265 \u1218\u122d\u1206\u12ce\u127d)<\/td><td>\u12a9\u1263\u1295\u12eb\u12ce\u127d \u12e8\u1202\u1233\u1265 \u1218\u130d\u1208\u132b\u12ce\u127b\u1278\u12cd\u1295 \u1208\u121b\u1320\u1293\u1240\u122d \u12e8\u121a\u1320\u1240\u1219\u1263\u1278\u12cd \u12e8\u1202\u1233\u1265 \u1218\u122d\u1206\u12ce\u127d \u1363 \u12f0\u1228\u1303\u12ce\u127d \u12a5\u1293 \u1202\u12f0\u1276\u127d \u1235\u1265\u1235\u1265\u1362<\/td><\/tr><tr><td>\u12a0\u130d\u12f5\u121d \u1275\u1295\u1270\u1293<\/td><td>\u12a0\u12dd\u121b\u121a\u12eb\u12ce\u127d\u1295 \u1208\u1218\u1208\u12e8\u1275 \u12e8\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u1218\u1228\u1303\u12ce\u127d\u1295 \u1260\u1270\u1208\u12eb\u12e9 \u12c8\u1245\u1276\u127d \u12e8\u121a\u12eb\u1290\u133b\u133d\u122d \u12e8\u134b\u12ed\u1293\u1295\u1235 \u1275\u1295\u1270\u1293 \u12d8\u12f4\u1362<\/td><\/tr><tr><td>\u12e8\u1308\u1262 \u1218\u130d\u1208\u132b\u12ce\u127d<\/td><td>\u12e8\u12a9\u1263\u1295\u12eb\u12cd\u1295 \u1275\u122d\u134d \u12e8\u121a\u12d8\u1228\u12dd\u1229 \u1218\u130d\u1208\u132b\u12ce\u127d\u1363 \u12e8\u1270\u1238\u1321 \u12d5\u1243\u12ce\u127d \u12c8\u132a\u12ce\u127d \u12a5\u1293 \u120c\u120e\u127d \u12c8\u132a\u12ce\u127d \u1260\u12a0\u1295\u12f5 \u130a\u12dc \u12cd\u1235\u1325 \u1308\u1262\u1295 \u12e8\u121a\u12eb\u1233\u12e9\u1362<\/td><\/tr><tr><td>IRR (\u12e8\u12cd\u1235\u1325 \u12e8\u1218\u1218\u1208\u123b \u1218\u1320\u1295)<\/td><td>\u1260\u121a\u1320\u1260\u1240\u12cd \u12e8\u1218\u1218\u1208\u123b \u1270\u1218\u1296\u127d \u120b\u12ed \u1260\u1218\u1218\u1235\u1228\u1275 \u120a\u1206\u1291 \u12e8\u121a\u127d\u1209 \u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1276\u127d\u1295 \u1275\u122d\u134b\u121b\u1290\u1275 \u1208\u1218\u1308\u1218\u1275 \u12e8\u121a\u12eb\u1308\u1208\u130d\u120d \u12e8\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u120d\u12ac\u1275\u1362<\/td><\/tr><tr><td>\u1306\u122d\u1293\u120d \u130d\u1264\u1276\u127d<\/td><td>\u1201\u1209\u1295\u121d \u12e8\u1295\u130d\u12f5 \u120d\u12cd\u12cd\u1326\u127d \u1260\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1235\u122d\u12d3\u1275 \u1260\u12f4\u1262\u1275 \u12a5\u1293 \u12ad\u122c\u12f2\u1275 \u12e8\u121a\u1218\u12d8\u130d\u1261 \u130d\u1264\u1276\u127d\u1362<\/td><\/tr><tr><td>\u12e8\u1218\u1218\u12dd\u1308\u1262\u12eb \u12f0\u1265\u1270\u122d \u1325\u1308\u1293<\/td><td>\u1201\u1209\u1295\u121d \u12e8\u12a2\u12ae\u1296\u121a \u120d\u12cd\u12cd\u1326\u127d\u1295 \u12e8\u121a\u1218\u12d8\u130d\u1265 \u12e8\u1202\u1233\u1265 \u1218\u12dd\u1308\u1265\u1295 \u1260\u12e8\u130a\u12dc\u12cd \u12e8\u121b\u12d8\u1218\u1295 \u12a5\u1293 \u12e8\u121b\u1246\u12e8\u1275 \u1202\u12f0\u1275.<\/td><\/tr><tr><td>\u1270\u1320\u12eb\u1242\u1290\u1276\u127d<\/td><td>\u12a0\u1295\u12f5 \u12a9\u1263\u1295\u12eb \u1208\u120c\u120e\u127d \u12e8\u121a\u12a8\u134d\u120b\u1278\u12cd \u12d5\u12f3\u12ce\u127d \u12c8\u12ed\u121d \u12e8\u1308\u1295\u12d8\u1265 \u130d\u12f4\u1273\u12ce\u127d\u1362<\/td><\/tr><tr><td>\u12e8\u12a0\u1235\u1270\u12f3\u12f0\u122d \u12a0\u12ab\u12cd\u1295\u1272\u1295\u130d<\/td><td>\u1208\u12cd\u1233\u1294 \u1230\u132d \u12d3\u120b\u121b\u12ce\u127d \u1218\u1228\u1303\u1295 \u1208\u12a0\u1235\u1270\u12f3\u12f3\u122a\u12ce\u127d \u1208\u121b\u1245\u1228\u1265 \u12e8\u1202\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12d8\u12f4\u12ce\u127d\u1295 \u1218\u1320\u1240\u121d.<\/td><\/tr><tr><td>\u12e8\u1270\u1323\u122b \u1308\u1262<\/td><td>\u12e8\u12a9\u1263\u1295\u12eb\u12cd \u12a0\u1320\u1243\u120b\u12ed \u1308\u1262 \u1201\u1209\u1295\u121d \u12c8\u132a\u12ce\u127d \u12a5\u1293 \u1273\u12ad\u1236\u127d \u12a8\u1320\u1245\u120b\u120b \u1308\u1262\u12cd \u12a8\u1270\u1240\u1290\u1230 \u1260\u128b\u120b\u1362<\/td><\/tr><tr><td>NPV (\u12e8\u1270\u1323\u122b \u12e8\u12a0\u1201\u1295 \u12cb\u130b)<\/td><td>\u12e8\u1218\u1300\u1218\u122a\u12eb\u12cd\u1295 \u12a2\u1295\u1268\u1235\u1275\u1218\u1295\u1275 \u12a8\u1270\u1240\u1290\u1230 \u1260\u128b\u120b \u1260\u1355\u122e\u1300\u12ad\u1275 \u12e8\u121a\u1218\u1290\u1329 \u1201\u1209\u1295\u121d \u12e8\u12c8\u12f0\u134a\u1275 \u12e8\u1308\u1295\u12d8\u1265 \u134d\u1230\u1276\u127d \u12cb\u130b \u1208\u1218\u12c8\u1230\u1295 \u12e8\u121a\u12eb\u1308\u1208\u130d\u120d \u12e8\u134b\u12ed\u1293\u1295\u1235 \u12d8\u12f4\u1362<\/td><\/tr><tr><td>\u1270\u130d\u1263\u122b\u12ca \u1260\u1300\u1275 \u121b\u12cd\u1323\u1275<\/td><td>\u12a0\u1295\u12f5 \u12a9\u1263\u1295\u12eb \u1208\u121b\u1235\u1270\u12f3\u12f0\u122d \u12e8\u121a\u12eb\u1235\u1348\u120d\u1309\u1275\u1295 \u12e8\u12d5\u1208\u1275 \u1270\u12d5\u1208\u1275 \u12c8\u132a\u12ce\u127d \u12e8\u121a\u12c8\u12ad\u1209 \u1260\u1300\u1276\u127d\u1295 \u1218\u134d\u1320\u122d.<\/td><\/tr><tr><td>\u12e8\u12a0\u1348\u133b\u1338\u121d \u1218\u1208\u12aa\u12eb<\/td><td>\u12e8\u1308\u1295\u12d8\u1265 \u12a5\u1293 \u12e8\u1308\u1295\u12d8\u1265 \u1290\u12ad \u12eb\u120d\u1206\u1291 \u12a5\u122d\u121d\u1303\u12ce\u127d\u1295 \u1260\u1218\u1320\u1240\u121d \u12c8\u12f0\u1270\u1240\u1218\u1321\u1275 \u130d\u1266\u127d \u12a5\u12f5\u1308\u1275\u1295 \u12e8\u1218\u1308\u121d\u1308\u121d \u1202\u12f0\u1275\u1362<\/td><\/tr><tr><td>\u122c\u123e \u1275\u1295\u1270\u1293<\/td><td>\u12a5\u1295\u12f0 \u1348\u1233\u123d\u1290\u1275\u1363 \u1275\u122d\u134b\u121b\u1290\u1275 \u12a5\u1293 \u1245\u120d\u1325\u134d\u1293 \u12eb\u1209 \u1308\u133d\u1273\u12ce\u127d\u1295 \u1208\u1218\u1308\u121d\u1308\u121d \u12a8\u12a9\u1263\u1295\u12eb\u12cd \u12e8\u1212\u1233\u1265 \u1218\u130d\u1208\u132b\u12ce\u127d \u12e8\u1270\u1308\u1299 \u122c\u123e\u12ce\u127d\u1295 \u1260\u1218\u1320\u1240\u121d \u12e8\u1275\u1295\u1273\u1294 \u1274\u12ad\u1292\u12ad\u1362<\/td><\/tr><tr><td>\u12e8\u1241\u1325\u1325\u122d \u121b\u12d5\u1240\u134e\u127d<\/td><td>\u12a0\u1295\u12f5\u1295 \u12e8\u1270\u12c8\u1230\u1290 \u12a2\u1295\u12f1\u1235\u1275\u122a \u12c8\u12ed\u121d \u12a5\u1295\u1245\u1235\u1243\u1234 \u12e8\u121a\u1246\u1323\u1320\u1229 \u12f0\u1295\u1266\u127d \u12a5\u1293 \u12e8\u121b\u1235\u1348\u1338\u121a\u12eb \u12d8\u12f4\u12ce\u127d \u1235\u1265\u1235\u1265\u1362<\/td><\/tr><tr><td>\u1308\u1262\u12ce\u127d<\/td><td>\u12a8\u1218\u12f0\u1260\u129b\u12cd \u12e8\u1295\u130d\u12f5 \u1225\u122b\u1363 \u12a0\u1265\u12db\u129b\u12cd \u130a\u12dc \u12a8\u1238\u1240\u1326\u127d \u12a5\u1293 \u12a0\u1308\u120d\u130d\u120e\u1276\u127d \u123d\u12eb\u132d \u12e8\u1270\u1308\u1298 \u1308\u1262\u1362<\/td><\/tr><tr><td>\u12e8\u12a0\u12f0\u130b \u12a0\u1235\u1270\u12f3\u12f0\u122d<\/td><td>\u12a0\u12f0\u130b\u12ce\u127d\u1295 \u12e8\u1218\u1208\u12e8\u1275\u1363 \u12e8\u1218\u1308\u121d\u1308\u121d \u12a5\u1293 \u1245\u12f5\u121a\u12eb \u12e8\u1218\u1235\u1320\u1275 \u1202\u12f0\u1275\u1363 \u12a5\u1295\u12f2\u1201\u121d \u12a0\u12f0\u130b\u12ce\u127d\u1295 \u1208\u1218\u1240\u1290\u1235\u1363 \u1208\u1218\u1246\u1323\u1320\u122d \u12a5\u1293 \u1208\u1218\u1245\u1228\u134d \u1200\u1265\u1276\u127d\u1295 \u1218\u1270\u130d\u1260\u122d\u1362<\/td><\/tr><tr><td>\u1235\u120d\u1273\u12ca \u12c8\u132a \u12a0\u1235\u1270\u12f3\u12f0\u122d<\/td><td>\u12e8\u1355\u122e\u1300\u12ad\u1275 \u12c8\u12ed\u121d \u12e8\u12a0\u1220\u122b\u122d \u12c8\u132a \u1246\u1323\u1262\u1290\u1275\u1295 \u1208\u121b\u123b\u123b\u120d \u12c8\u132a\u12ce\u127d\u1295 \u121b\u1235\u1270\u12f3\u12f0\u122d \u12a5\u1293 \u1218\u1240\u1290\u1235\u1362<\/td><\/tr><tr><td>\u12e8\u12a0\u12dd\u121b\u121a\u12eb \u1275\u1295\u1270\u1293<\/td><td>\u1260\u134b\u12ed\u1293\u1295\u123a\u12eb\u120d \u1275\u1295\u1270\u1293 \u12cd\u1235\u1325 \u1260\u1270\u1208\u121d\u12f6 \u1325\u1245\u121d \u120b\u12ed \u12e8\u121a\u12cd\u1208\u12cd\u1295 \u1295\u12f5\u134e\u127d\u1295 \u12c8\u12ed\u121d \u12a0\u12dd\u121b\u121a\u12eb\u12ce\u127d\u1295 \u1208\u1218\u12c8\u1230\u1295 \u1218\u1228\u1303\u1295 \u12e8\u1218\u1230\u1265\u1230\u1265 \u1270\u130d\u1263\u122d\u1362<\/td><\/tr><tr><td>\u12a0\u1240\u1263\u12ca \u1275\u1295\u1273\u1294<\/td><td>\u12a5\u12eb\u1295\u12f3\u1295\u12f1 \u130d\u1264\u1275 \u12a5\u1295\u12f0 \u120c\u120b \u1309\u120d\u1205 \u12a0\u1200\u12dd \u1260\u1218\u1276\u129b \u12e8\u121a\u12c8\u12a8\u120d\u1260\u1275 \u12e8\u1202\u1233\u1265 \u1218\u130d\u1208\u132b \u1275\u1295\u1270\u1293 \u12d8\u12f4\u1362<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">&nbsp;<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><a>\u1320\u1243\u121a \u1200\u1265\u1276\u127d-\u1260\u1262\u12dd\u1290\u1235 \u12cd\u1235\u1325 \u12e8\u1202\u1233\u1265 \u1243\u120b\u1276\u127d<\/a><\/h2>\n\n\n\n<p><a href=\"https:\/\/en.wikipedia.org\/wiki\/Accounting\">https:\/\/en.wikipedia.org\/wiki\/Accounting<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Chapter 4: Mastering Accounting Language Through TEBL for Aspiring MBA Students Introduction to Accounting Language in Business Contexts Continuing your preparatory journey with Teaching English as a Business Language (TEBL), this chapter dives into the fundamentals of accounting language\u2014a cornerstone for understanding business operations and financial management. As you approach your MBA studies, proficiency in [&hellip;]<\/p>","protected":false},"author":1,"featured_media":88,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-56","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/tebl.education\/am\/wp-json\/wp\/v2\/pages\/56","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tebl.education\/am\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tebl.education\/am\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tebl.education\/am\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tebl.education\/am\/wp-json\/wp\/v2\/comments?post=56"}],"version-history":[{"count":1,"href":"https:\/\/tebl.education\/am\/wp-json\/wp\/v2\/pages\/56\/revisions"}],"predecessor-version":[{"id":57,"href":"https:\/\/tebl.education\/am\/wp-json\/wp\/v2\/pages\/56\/revisions\/57"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tebl.education\/am\/wp-json\/wp\/v2\/media\/88"}],"wp:attachment":[{"href":"https:\/\/tebl.education\/am\/wp-json\/wp\/v2\/media?parent=56"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}