{"id":7038,"date":"2022-07-20T09:45:40","date_gmt":"2022-07-20T06:15:40","guid":{"rendered":"https:\/\/kitline.com\/mag\/?p=7038"},"modified":"2025-09-23T09:29:31","modified_gmt":"2025-09-23T05:59:31","slug":"restaurant-profit-and-loss-statement","status":"publish","type":"post","link":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/","title":{"rendered":"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f"},"content":{"rendered":"<p style=\"text-align: justify;\">\u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0631\u0648\u0634 \u0647\u0627\u06cc \u0645\u062e\u062a\u0644\u0641\u06cc \u0628\u0631\u0627\u06cc \u0627\u0646\u062f\u0627\u0632\u0647 \u06af\u06cc\u0631\u06cc \u0648 \u0627\u0637\u0645\u06cc\u0646\u0627\u0646 \u0627\u0632 \u0645\u0648\u0641\u0642\u06cc\u062a <strong><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/kitline.com\/mag\/restaurant-equipments\/\" target=\"_blank\" rel=\"noopener\">\u0631\u0633\u062a\u0648\u0631\u0627\u0646<\/a><\/span> <\/strong>\u0634\u0645\u0627 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u060c <strong>\u0628\u0647\u062a\u0631\u06cc\u0646 \u0631\u0627\u0647 \u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u067e\u06cc\u0634\u0631\u0641\u062a \u0645\u0627\u0644\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f\u060c \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0627\u0633\u062a<\/strong>. \u0627\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631 \u0645\u0627\u0644\u06cc \u06a9\u0647 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0635\u0648\u0631\u062a <strong>P&amp;L<\/strong> \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0646\u06cc\u0632 \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u00ad\u0634\u0648\u062f\u060c \u0645\u06cc\u0632\u0627\u0646 \u0641\u0631\u0648\u0634 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0634\u0645\u0627 \u0631\u0627 \u062f\u0631 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0632\u0645\u0627\u0646\u06cc \u0645\u0634\u062e\u0635 \u0646\u0634\u0627\u0646 \u0645\u06cc\u00ad\u062f\u0647\u062f. \u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u0628\u0647\u062a\u0631 \u0631\u0634\u062f \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f\u060c \u0631\u0627\u0647\u0646\u0645\u0627\u06cc \u0645\u0627 \u0631\u0627 \u062f\u0631 \u0632\u06cc\u0631 \u062f\u0646\u0628\u0627\u0644 \u06a9\u0646\u06cc\u062f \u062a\u0627 \u0628\u062a\u0648\u0627\u0646\u06cc\u062f \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u0627\u06cc\u062c\u0627\u062f \u0648 \u062a\u0641\u0633\u06cc\u0631 \u06a9\u0646\u06cc\u062f.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0686\u06cc\u0633\u062a\u061f<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u06cc\u06a9 \u0635\u0648\u0631\u062a \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0641\u0631\u0648\u0634\u060c \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627 \u0648 \u0645\u062e\u0627\u0631\u062c \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u0631\u0627 \u062f\u0631 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0632\u0645\u0627\u0646\u06cc \u0645\u0634\u062e\u0635 \u0641\u0647\u0631\u0633\u062a \u0645\u06cc\u00ad\u06a9\u0646\u062f.<\/strong> \u062f\u0631 \u0631\u0627\u0628\u0637\u0647 \u0628\u0627 \u06cc\u06a9 \u0631\u0633\u062a\u0648\u0631\u0627\u0646\u060c \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0634\u0645\u0627 \u0631\u0627 \u0642\u0627\u062f\u0631 \u0645\u06cc\u00ad\u0633\u0627\u0632\u062f \u062a\u0627 \u067e\u06cc\u0634\u0631\u0641\u062a \u0645\u0627\u0644\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u06a9\u0646\u06cc\u062f. \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0628\u06cc\u0646\u06cc\u062f \u06a9\u0647 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0634\u0645\u0627 \u062f\u0642\u06cc\u0642\u0627\u064b \u0627\u0632 \u06a9\u062c\u0627 \u067e\u0648\u0644 \u062f\u0631 \u0645\u06cc\u200c\u0622\u0648\u0631\u062f \u06cc\u0627 \u0627\u0632 \u062f\u0633\u062a \u0645\u06cc\u00ad\u062f\u0647\u062f\u060c \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0642\u062f\u0627\u0645\u0627\u062a \u0644\u0627\u0632\u0645 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0628\u0647\u0628\u0648\u062f \u062f\u0631\u0622\u0645\u062f \u062e\u0648\u062f \u0627\u0646\u062c\u0627\u0645 \u062f\u0647\u06cc\u062f.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0647\u0631 \u0686\u0646\u062f \u0648\u0642\u062a \u06cc\u06a9 \u0628\u0627\u0631 \u0628\u0627\u06cc\u062f \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0631\u0648\u0632 \u06a9\u0646\u06cc\u062f\u061f<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0645\u06cc\u00ad\u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0635\u0648\u0631\u062a \u0647\u0641\u062a\u06af\u06cc\u060c \u0645\u0627\u0647\u0627\u0646\u0647 \u06cc\u0627 \u0633\u0627\u0644\u0627\u0646\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0634\u0648\u062f. \u062a\u0648\u0635\u06cc\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0647\u0641\u062a\u06af\u06cc \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f \u062a\u0627 \u0628\u062a\u0648\u0627\u0646\u06cc\u062f \u0647\u0631 \u0647\u0641\u062a\u0647 \u0633\u0648\u062f\u0622\u0648\u0631\u062a\u0631\u06cc\u0646 \u06cc\u0627 \u067e\u0631\u0647\u0632\u06cc\u0646\u0647\u200c\u062a\u0631\u06cc\u0646 \u0622\u06cc\u062a\u0645 \u0647\u0627\u06cc \u0645\u062c\u0645\u0648\u0639\u0647 \u062e\u0648\u062f \u0631\u0627 \u0634\u0646\u0627\u0633\u0627\u06cc\u06cc \u06a9\u0646\u06cc\u062f. \u0628\u0631\u0631\u0633\u06cc \u0647\u0641\u062a\u06af\u06cc \u0628\u0647 \u0634\u0645\u0627 \u0627\u06cc\u0646 \u0627\u0645\u06a9\u0627\u0646 \u0631\u0627 \u0645\u06cc\u00ad\u062f\u0647\u062f \u062a\u0627 \u0628\u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0647 \u0633\u0631\u0639\u062a \u062a\u063a\u06cc\u06cc\u0631\u0627\u062a\u06cc \u0645\u0627\u0646\u0646\u062f \u0627\u062c\u0631\u0627\u06cc \u0627\u0633\u062a\u0631\u0627\u062a\u0698\u06cc \u0647\u0627\u06cc\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0627\u0647\u0634 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u063a\u0630\u0627 \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u0645\u0648\u0641\u0642\u06cc\u062a \u0645\u0627\u0644\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0634\u0645\u0627 \u0631\u0627 \u062a\u0636\u0645\u06cc\u0646 \u0645\u06cc\u00ad\u06a9\u0646\u062f. \u0628\u0633\u06cc\u0627\u0631\u06cc \u0627\u0632 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0647\u0627 \u0646\u06cc\u0632 \u0627\u0632 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0645\u0627\u0647\u0627\u0646\u0647 \u0648 \u0633\u0627\u0644\u0627\u0646\u0647 \u0628\u0631\u0627\u06cc \u0646\u0634\u0627\u0646 \u062f\u0627\u062f\u0646 \u067e\u06cc\u0634\u0631\u0641\u062a \u06a9\u0644\u06cc \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u00ad\u06a9\u0646\u0646\u062f.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0634\u0627\u0645\u0644 \u0686\u0647 \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u06cc\u00ad\u0634\u0648\u062f\u061f<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 (P&amp;L) \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0645\u0639\u0645\u0648\u0644\u0627 \u0634\u0627\u0645\u0644 5 \u0628\u062e\u0634 \u0627\u0635\u0644\u06cc \u0632\u06cc\u0631 \u0627\u0633\u062a:<\/p>\n<ol style=\"text-align: justify; list-style-type: lower-alpha;\">\n<li>\u062a\u0641\u06a9\u06cc\u06a9 \u0648 \u062e\u0631\u062f \u06a9\u0631\u062f\u0646 \u0641\u0631\u0648\u0634<\/li>\n<li>\u062a\u0641\u06a9\u06cc\u06a9 \u0648 \u062e\u0631\u062f \u06a9\u0631\u062f\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627: \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 (COGS)<\/li>\n<li>\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631<\/li>\n<li>\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/li>\n<li>\u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u062e\u0627\u0644\u0635<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 (P&amp;L) \u0647\u0645\u0686\u0646\u06cc\u0646 \u0634\u0645\u0627 \u0631\u0627 \u0642\u0627\u062f\u0631 \u0645\u06cc \u0633\u0627\u0632\u062f \u062a\u0627 \u062f\u0631\u0635\u062f \u0647\u0632\u06cc\u0646\u0647 \u063a\u0630\u0627\u060c \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u0648 \u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u062e\u0627\u0644\u0635 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u06cc\u062f. \u0627\u06cc\u0646 \u0645\u062a\u0631\u06cc\u06a9 \u0647\u0627 \u0648 \u0645\u0639\u06cc\u0627\u0631 \u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u0627\u0646\u062f\u0627\u0632\u0647\u00ad \u06af\u06cc\u0631\u06cc \u0631\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646 \u0627\u0632 \u0645\u06cc\u0632\u0627\u0646 \u0641\u0631\u0648\u0634\u060c COGS (\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647) \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0634\u0645\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0631\u062f \u0648 \u0628\u0647 \u0634\u0645\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u00ad\u062f\u0647\u062f \u0648\u0636\u0639\u06cc\u062a \u0645\u0627\u0644\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0637\u0648\u0631 \u06a9\u0627\u0645\u0644 \u062f\u0631\u06a9 \u06a9\u0646\u06cc\u062f.<\/p>\n<h2><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-7048\" src=\"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u062d\u0627\u0633\u0628\u0647-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg\" alt=\"\u0645\u062d\u0627\u0633\u0628\u0647-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646\" width=\"720\" height=\"480\" srcset=\"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u062d\u0627\u0633\u0628\u0647-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg 720w, https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u062d\u0627\u0633\u0628\u0647-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646-300x200.jpg 300w, https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u062d\u0627\u0633\u0628\u0647-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646-150x100.jpg 150w, https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u062d\u0627\u0633\u0628\u0647-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646-550x367.jpg 550w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><\/h2>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0641\u06a9\u06cc\u06a9 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u062f\u0631 \u0627\u06cc\u0646\u062c\u0627\u060c \u0622\u0646\u0686\u0647 \u06a9\u0647 \u062f\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u06af\u0646\u062c\u0627\u0646\u062f\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a \u0631\u0627 \u0628\u0647 \u062a\u0641\u0635\u06cc\u0644 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc \u06a9\u0646\u06cc\u0645.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0628\u062e\u0634 \u0627\u0648\u0644: \u0641\u0631\u0648\u0634<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634\u060c \u0634\u0645\u0627 \u0628\u0627\u06cc\u062f \u062a\u0645\u0627\u0645 \u0645\u0648\u0627\u0631\u062f\u06cc \u06a9\u0647 \u062f\u0631 \u0641\u0631\u0648\u0634 \u06a9\u0644 \u0634\u0645\u0627 \u062f\u062e\u06cc\u0644 \u0647\u0633\u062a\u0646\u062f \u0631\u0627 \u0641\u0647\u0631\u0633\u062a \u06a9\u0646\u06cc\u062f\u060c \u06a9\u0647 \u0634\u0627\u0645\u0644 \u062a\u0645\u0627\u0645 \u0645\u062d\u0635\u0648\u0644\u0627\u062a \u062c\u0631\u06cc\u0627\u0646 \u0647\u0627\u06cc \u062f\u0631\u0622\u0645\u062f\u06cc \u0634\u0645\u0627 \u0648 \u0645\u0642\u062f\u0627\u0631 \u067e\u0648\u0644\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0647\u0631 \u06a9\u0627\u0644\u0627\u06cc \u062e\u0627\u0635 \u0648\u0627\u0631\u062f \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0628\u062e\u0634 \u062f\u0648\u0645: \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634\u060c \u0644\u06cc\u0633\u062a\u06cc \u0627\u0632 \u062a\u0645\u0627\u0645 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u0628\u0627 \u062a\u062c\u0632\u06cc\u0647 \u0648 \u062a\u062d\u0644\u06cc\u0644 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 \u0642\u0631\u0627\u0631 \u062f\u0647\u06cc\u062f. \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 (COGS) \u06a9\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0645\u0648\u062c\u0648\u062f\u06cc \u0645\u0648\u0627\u062f \u063a\u0630\u0627\u06cc\u06cc \u0648 \u0646\u0648\u0634\u06cc\u062f\u0646\u06cc \u0634\u0645\u0627 \u0628\u0631\u0627\u06cc \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0632\u0645\u0627\u0646\u06cc \u0645\u0639\u06cc\u0646 \u0627\u0633\u062a. \u0634\u0645\u0627 \u0645\u06cc\u00ad\u062a\u0648\u0627\u0646\u06cc\u062f \u0647\u0631 \u06cc\u06a9 \u0627\u0632 \u06a9\u0627\u0644\u0627\u0647\u0627 \u0631\u0627 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0633\u06cc\u0633\u062a\u0645 \u0645\u0648\u062c\u0648\u062f\u06cc \u0641\u0639\u0644\u06cc \u062e\u0648\u062f \u0641\u0647\u0631\u0633\u062a \u06a9\u0646\u06cc\u062f\u060c \u0647\u0632\u06cc\u0646\u0647 \u0647\u0631 \u0645\u062d\u0635\u0648\u0644 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0631\u062f\u0647 \u0648 \u0622\u0646\u0647\u0627 \u0631\u0627 \u0628\u0627 \u0647\u0645 \u062c\u0645\u0639 \u06a9\u0646\u06cc\u062f \u062a\u0627 \u06a9\u0644 COGS \u062e\u0648\u062f \u0631\u0627 \u0628\u062f\u0633\u062a \u0622\u0648\u0631\u06cc\u062f. \u062c\u0644\u0648 \u062a\u0631 \u0645\u0639\u0627\u062f\u0644\u0647 COGS \u0648 \u0633\u0627\u06cc\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0641\u06cc\u062f \u0628\u0631\u0627\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u062e\u0648\u0627\u0647\u06cc\u0645 \u06a9\u0631\u062f.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0628\u062e\u0634 \u0633\u0648\u0645: \u0647\u0632\u06cc\u0646\u0647 \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0627\u0632 \u0633\u0631\u0622\u0634\u067e\u0632 \u0647\u0627 \u06af\u0631\u0641\u062a\u0647 \u062a\u0627 \u06a9\u0627\u0631\u06af\u0631 \u0647\u0627\u06cc \u0646\u0638\u0627\u0641\u062a\u06cc\u060c \u0645\u062c\u0645\u0648\u0639 \u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u0633\u0627\u0639\u062a\u06cc \u0628\u0631\u0627\u06cc \u0647\u0645\u0647 \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646\u060c \u0647\u0632\u06cc\u0646\u0647 \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0634\u0645\u0627 \u0631\u0627 \u062a\u0634\u06a9\u06cc\u0644 \u0645\u06cc\u00ad\u062f\u0647\u062f. \u0639\u0646\u0635\u0631 \u06a9\u0644\u06cc\u062f\u06cc \u0628\u0631\u0627\u06cc \u06a9\u0646\u062a\u0631\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0627\u06cc\u0646 \u0627\u0633\u062a \u06a9\u0647 \u0628\u062f\u0627\u0646\u06cc\u062f \u0628\u0647 \u0686\u0647 \u062a\u0639\u062f\u0627\u062f \u06a9\u0627\u0631\u0645\u0646\u062f \u0646\u06cc\u0627\u0632 \u062f\u0627\u0631\u06cc\u062f \u062a\u0627 \u0628\u062a\u0648\u0627\u0646\u06cc\u062f \u062e\u062f\u0645\u0627\u062a \u0645\u0648\u062b\u0631 \u0648 \u0628\u0627 \u062b\u0628\u0627\u062a \u0648 \u0628\u0627 \u06a9\u06cc\u0641\u06cc\u062a \u0631\u0627 \u0628\u062f\u0648\u0646 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u067e\u0631\u0633\u0646\u0644 \u0632\u06cc\u0627\u062f \u0627\u0631\u0627\u0626\u0647 \u062f\u0647\u06cc\u062f.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0628\u062e\u0634 \u0686\u0647\u0627\u0631\u0645: \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0634\u0627\u0645\u0644 \u0647\u0645\u0647 \u0686\u06cc\u0632\u0647\u0627\u06cc\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062f\u0631 \u0641\u0631\u0622\u06cc\u0646\u062f \u0648 \u0639\u0645\u0644\u06cc\u0627\u062a \u0631\u0648\u0632\u0627\u0646\u0647 \u0634\u0645\u0627 \u062f\u062e\u06cc\u0644 \u0627\u0633\u062a\u060c \u0645\u0627\u0646\u0646\u062f \u0644\u0648\u0627\u0632\u0645\u060c \u062a\u0639\u0645\u06cc\u0631\u0627\u062a \u0648 \u0628\u0627\u0632\u0627\u0631\u06cc\u0627\u0628\u06cc. \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u062f \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627\u06cc \u0633\u06a9\u0648\u0646\u062a \u0645\u062d\u0644 \u0631\u0627 \u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u062f\u0631\u062c \u06a9\u0646\u06cc\u062f \u06cc\u0627 \u06cc\u06a9 \u0628\u062e\u0634 \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u06cc\u062f. \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0633\u06a9\u0648\u0646\u062a \u0634\u0627\u0645\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0633\u0631\u0628\u0627\u0631 \u0648 \u0647\u0631 \u0686\u06cc\u0632\u06cc \u06a9\u0647 \u0628\u0647 \u0627\u062c\u0627\u0631\u0647 \u06cc\u06a9 \u0641\u0636\u0627 \u0645\u0631\u0628\u0648\u0637 \u0627\u0633\u062a\u060c \u0645\u0627\u0646\u0646\u062f \u0627\u062c\u0627\u0631\u0647\u060c \u0628\u06cc\u0645\u0647\u060c \u0622\u0628 \u0648 \u0628\u0631\u0642\u060c \u0645\u0627\u0644\u06cc\u0627\u062a \u0648 \u062f\u0641\u0639 \u0632\u0628\u0627\u0644\u0647 \u0645\u06cc\u00ad\u0628\u0627\u0634\u062f. \u0628\u0631\u062e\u06cc \u0627\u0632 \u0627\u06cc\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627 \u0645\u0627\u0646\u0646\u062f \u062d\u0630\u0641 \u0632\u0628\u0627\u0644\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062b\u0627\u0628\u062a \u0628\u0627\u0634\u062f\u060c \u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0628\u0631\u062e\u06cc \u062f\u06cc\u06af\u0631 \u0645\u0627\u0646\u0646\u062f \u0642\u0628\u0636 \u06af\u0627\u0632 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0645\u062a\u063a\u06cc\u0631 \u0628\u0627\u0634\u062f.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0628\u062e\u0634 \u067e\u0646\u062c\u0645: \u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u062e\u0627\u0644\u0635<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u062f\u0631 \u0627\u06cc\u0646 \u0628\u062e\u0634 \u067e\u0627\u06cc\u0627\u0646\u06cc\u060c \u0646\u062a\u0627\u06cc\u062c \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u062e\u0648\u062f \u0631\u0627 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f \u0648 \u0628\u0628\u06cc\u0646\u06cc\u062f \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0634\u0645\u0627 \u062f\u0631 \u06cc\u06a9 \u0645\u062f\u062a \u0632\u0645\u0627\u0646 \u0645\u0639\u06cc\u0646 \u0686\u06af\u0648\u0646\u0647 \u0639\u0645\u0644 \u06a9\u0631\u062f\u0647 \u0627\u0633\u062a. \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u062e\u0648\u062f (COGS\u060c \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631\u060c \u0639\u0645\u0644\u06cc\u0627\u062a) \u0631\u0627 \u062c\u0645\u0639 \u06a9\u0646\u06cc\u062f \u0648 \u0622\u0646 \u0631\u0627 \u0628\u0627 \u062f\u0631\u0622\u0645\u062f \u06a9\u0644 \u062e\u0648\u062f \u0645\u0642\u0627\u06cc\u0633\u0647 \u06a9\u0646\u06cc\u062f. \u062f\u0631 \u062d\u0627\u0644\u062a \u0627\u06cc\u062f\u0647 \u0622\u0644\u060c \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u0633\u0648\u062f \u062e\u0648\u0627\u0647\u06cc\u062f \u062f\u0627\u0634\u062a. \u0627\u06af\u0631 \u0639\u062f\u062f \u0646\u0647\u0627\u06cc\u06cc \u0645\u0646\u0641\u06cc \u0628\u0648\u062f\u060c \u062f\u0631 \u0642\u0633\u0645\u062a \u0642\u0631\u0645\u0632 \u0647\u0633\u062a\u06cc\u062f\u060c \u0628\u0647 \u0627\u06cc\u0646 \u0645\u0639\u0646\u06cc \u06a9\u0647 \u0628\u06cc\u0634\u062a\u0631 \u0627\u0632 \u0686\u06cc\u0632\u06cc \u06a9\u0647 \u062f\u0631 \u0645\u06cc \u00ad\u0622\u0648\u0631\u06cc\u062f \u062e\u0631\u062c \u0645\u06cc\u00ad\u06a9\u0646\u06cc\u062f. \u0634\u0645\u0627 \u0628\u0627\u06cc\u062f \u0628\u0648\u062f\u062c\u0647 \u062e\u0648\u062f \u0631\u0627 \u062f\u0631 \u0627\u06cc\u0646 \u0646\u0642\u0637\u0647 \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0646\u0638\u06cc\u0645 \u06a9\u0646\u06cc\u062f \u062a\u0627 \u0645\u0637\u0645\u0626\u0646 \u0634\u0648\u06cc\u062f \u06a9\u0647 \u062f\u0648\u0631\u0647 \u0628\u0639\u062f\u06cc \u0634\u0645\u0627 \u0628\u0647 \u0633\u0648\u062f \u062e\u062a\u0645 \u0645\u06cc \u0634\u0648\u062f \u0648\u06af\u0631\u0646\u0647 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u0646\u062a\u0648\u0627\u0646\u06cc\u062f \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f \u0631\u0627 \u062f\u0631 \u062f\u0631\u0627\u0632 \u0645\u062f\u062a \u062d\u0641\u0638 \u06a9\u0646\u06cc\u062f.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0646\u0645\u0648\u0646\u0647 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u0627\u06cc\u062f\u0647 \u062e\u0648\u0628\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0627\u0644\u06af\u0648\u06cc \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u06cc\u062f \u062a\u0627 \u0628\u062a\u0648\u0627\u0646\u06cc\u062f \u0622\u0646 \u0631\u0627 \u0628\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0645\u0646\u062d\u0635\u0631 \u0628\u0647 \u0641\u0631\u062f \u062e\u0648\u062f \u0633\u0641\u0627\u0631\u0634\u06cc \u06a9\u0646\u06cc\u062f. \u062c\u062f\u0648\u0644 \u0632\u06cc\u0631 \u0646\u0645\u0648\u0646\u0647 \u0627\u06cc \u0627\u0632 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0627\u0633\u062a (\u0627\u0639\u062f\u0627\u062f \u0641\u0631\u0636\u06cc \u0627\u0633\u062a \u06a9\u0647 \u062e\u0648\u0627\u0646\u0646\u062f\u0647 \u0628\u062a\u0648\u0627\u0646\u062f \u0631\u0627\u062d\u062a \u062a\u0631 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0631\u0627 \u062f\u0631\u06a9 \u06a9\u0646\u062f).<\/p>\n<table class=\" aligncenter\" style=\"width: 57.9395%; height: 1530px;\" width=\"479\">\n<tbody>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" colspan=\"5\" width=\"479\"><strong>\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646\u060c \u062a\u06cc\u0631 1401<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong>\u0647\u0641\u062a\u0647 \u0627\u0648\u0644<\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong>\u0647\u0641\u062a\u0647 \u062f\u0648\u0645<\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong>\u0647\u0641\u062a\u0647 \u0633\u0648\u0645<\/strong><\/td>\n<td style=\"height: 45px;\" width=\"87\"><strong>\u0647\u0641\u062a\u0647 \u0686\u0647\u0627\u0631\u0645<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" colspan=\"5\" width=\"479\"><span style=\"color: #333399;\"><strong>\u0641\u0631\u0648\u0634<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #333399;\">\u063a\u0630\u0627<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">10,500<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">9,000<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">11,000<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #333399;\">10,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #333399;\">\u0646\u0648\u0634\u06cc\u062f\u0646\u06cc<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">2,000<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">1,750<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">2,750<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #333399;\">1,500<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #333399;\">\u062f\u0633\u0631<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">1,250<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">1,500<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">1,750<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #333399;\">750<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #333399;\">\u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0645\u062a\u0641\u0631\u0642\u0647<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">1,500<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">1,500<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">1,250<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #333399;\">1,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #333399;\">\u0628\u06cc\u0631\u0648\u0646 \u0628\u0631<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">750<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">1,250<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\">1,000<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #333399;\">250<\/span><\/td>\n<\/tr>\n<tr style=\"height: 65px;\">\n<td style=\"height: 65px;\" width=\"176\"><span style=\"color: #333399;\">\u0628\u0646\u0627 \u0628\u0631 \u0646\u06cc\u0627\u0632 \u0645\u06cc\u062a\u0648\u0627\u0646\u06cc\u062f \u0631\u062f\u06cc\u0641 \u0647\u0627\u06cc<\/span><br \/>\n<span style=\"color: #333399;\">\u0645\u062e\u0635\u0648\u0635 \u062e\u0648\u062f \u0631\u0627 \u0644\u062d\u0627\u0638 \u06a9\u0646\u06cc\u062f.<\/span><\/td>\n<td style=\"height: 65px;\" width=\"72\"><\/td>\n<td style=\"height: 65px;\" width=\"72\"><\/td>\n<td style=\"height: 65px;\" width=\"72\"><\/td>\n<td style=\"height: 65px;\" width=\"87\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #333399;\"><strong>\u0645\u062c\u0645\u0648\u0639 \u0641\u0631\u0648\u0634<\/strong><\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\"><strong>16,000<\/strong><\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\"><strong>15,000<\/strong><\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #333399;\"><strong>17,750<\/strong><\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #333399;\"><strong>13,500<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"height: 19px;\" width=\"176\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"87\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" colspan=\"5\" width=\"479\"><span style=\"color: #993366;\"><strong>\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 (<\/strong><strong>COGS<\/strong><strong>)<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #993366;\">\u063a\u0630\u0627<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">3,500<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">2,750<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">3,750<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #993366;\">3,000<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #993366;\">\u0646\u0648\u0634\u06cc\u062f\u0646\u06cc<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">800<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">600<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">900<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #993366;\">300<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #993366;\">\u062f\u0633\u0631<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">550<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">500<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">550<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #993366;\">50<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #993366;\">\u0645\u062d\u0635\u0648\u0644\u0627\u062a \u0645\u062a\u0641\u0631\u0642\u0647<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">250<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">250<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">250<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #993366;\">&#8211;<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #993366;\">\u0628\u06cc\u0631\u0648\u0646 \u0628\u0631<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">300<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">500<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993366;\">400<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #993366;\">200<\/span><\/td>\n<\/tr>\n<tr style=\"height: 65px;\">\n<td style=\"height: 65px;\" width=\"176\"><span style=\"color: #993366;\">\u0628\u0646\u0627 \u0628\u0631 \u0646\u06cc\u0627\u0632 \u0645\u06cc\u062a\u0648\u0627\u0646\u06cc\u062f \u0631\u062f\u06cc\u0641 \u0647\u0627\u06cc<\/span><br \/>\n<span style=\"color: #993366;\">\u0645\u062e\u0635\u0648\u0635 \u062e\u0648\u062f \u0631\u0627 \u0644\u062d\u0627\u0638 \u06a9\u0646\u06cc\u062f.<\/span><\/td>\n<td style=\"height: 65px;\" width=\"72\"><\/td>\n<td style=\"height: 65px;\" width=\"72\"><\/td>\n<td style=\"height: 65px;\" width=\"72\"><\/td>\n<td style=\"height: 65px;\" width=\"87\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><strong><span style=\"color: #993366;\">\u0645\u062c\u0645\u0648\u0639 COGS<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong><span style=\"color: #993366;\">5,400<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong><span style=\"color: #993366;\">4,600<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong><span style=\"color: #993366;\">5,850<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"87\"><strong><span style=\"color: #993366;\">3,550<\/span><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"height: 19px;\" width=\"176\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"87\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><strong><span style=\"color: #008000;\">\u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong><span style=\"color: #008000;\">10,600<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong><span style=\"color: #008000;\">10,400<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong><span style=\"color: #008000;\">11,900<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"87\"><strong><span style=\"color: #008000;\">9,950<\/span><\/strong><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"height: 19px;\" width=\"176\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"87\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" colspan=\"5\" width=\"479\"><span style=\"color: #993300;\"><strong>\u0647\u0632\u06cc\u0646\u0647 \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #993300;\">\u062d\u0642\u0648\u0642 \u0648 \u062f\u0633\u062a\u0645\u0632\u062f \u06a9\u0627\u0631\u06a9\u0646\u0627\u0646<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993300;\">3,750<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993300;\">3,500<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #993300;\">4,000<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #993300;\">3,250<\/span><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"height: 19px;\" width=\"176\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"87\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" colspan=\"5\" width=\"479\"><span style=\"color: #800000;\"><strong>\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #800000;\">\u0627\u062c\u0627\u0631\u0647 \u0641\u0636\u0627<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">600<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">600<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">600<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #800000;\">500<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #800000;\">\u0647\u0632\u06cc\u0646\u0647 \u0642\u0628\u0648\u0636 \u062e\u062f\u0645\u0627\u062a\u06cc<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">400<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">400<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">400<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #800000;\">400<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #800000;\">\u0645\u0627\u0644\u06cc\u0627\u062a<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">150<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">150<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">150<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #800000;\">150<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #800000;\">\u062d\u0630\u0641 \u0648 \u0628\u0627\u0632\u06cc\u0627\u0641\u062a \u0632\u0628\u0627\u0644\u0647<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">75<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">75<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">75<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #800000;\">75<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #800000;\">\u0628\u06cc\u0645\u0647<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">125<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">125<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">125<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #800000;\">125<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #800000;\">\u0646\u06af\u0647\u062f\u0627\u0631\u06cc \u0648 \u062a\u0639\u0645\u06cc\u0631\u0627\u062a \u062a\u062c\u0647\u06cc\u0632\u0627\u062a<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">50<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">&#8211;<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">&#8211;<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #800000;\">50<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #800000;\">\u0645\u062a\u0641\u0631\u0642\u0647<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">200<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">100<\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\">150<\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #800000;\">100<\/span><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><span style=\"color: #800000;\"><strong>\u0645\u062c\u0645\u0648\u0639 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/strong><\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\"><strong>1,600<\/strong><\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\"><strong>1,450<\/strong><\/span><\/td>\n<td style=\"height: 45px;\" width=\"72\"><span style=\"color: #800000;\"><strong>1,500<\/strong><\/span><\/td>\n<td style=\"height: 45px;\" width=\"87\"><span style=\"color: #800000;\"><strong>1,400<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 19px;\">\n<td style=\"height: 19px;\" width=\"176\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"72\"><\/td>\n<td style=\"height: 19px;\" width=\"87\"><\/td>\n<\/tr>\n<tr style=\"height: 45px;\">\n<td style=\"height: 45px;\" width=\"176\"><strong><span style=\"color: #339966;\">\u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u062e\u0627\u0644\u0635<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong><span style=\"color: #339966;\">5,250<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong><span style=\"color: #339966;\">8,950<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"72\"><strong><span style=\"color: #339966;\">10,400<\/span><\/strong><\/td>\n<td style=\"height: 45px;\" width=\"87\"><strong><span style=\"color: #339966;\">8,550<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0646\u06cc\u0627\u0632 \u0628\u0647 \u0686\u0646\u062f \u0639\u062f\u062f \u0648 \u0631\u0642\u0645 \u062f\u0627\u0631\u06cc\u062f \u06a9\u0647 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u0622\u0646\u0647\u0627 \u0645\u06cc\u00ad\u062a\u0648\u0627\u0646\u06cc\u062f \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u0645\u0647\u0645\u06cc \u0631\u0627 \u0628\u0647 \u062f\u0633\u062a \u0622\u0648\u0631\u06cc\u062f. \u062f\u0631 \u0632\u06cc\u0631 \u0646\u062d\u0648\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 (COGS)\u060c \u062f\u0631\u0635\u062f \u0647\u0632\u06cc\u0646\u0647 \u063a\u0630\u0627\u060c \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 \u06a9\u0644 \u0648 \u0633\u0648\u062f \u062e\u0627\u0644\u0635 \u0631\u0627 \u0628\u0631\u0631\u0633\u06cc \u0645\u06cc\u00ad\u06a9\u0646\u06cc\u0645.<\/p>\n<p style=\"text-align: justify;\"><strong>&#8211; \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 (<\/strong><strong>COGS<\/strong><strong>)<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u062a\u0639\u0631\u06cc\u0641:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">* \u0647\u0632\u06cc\u0646\u0647 \u063a\u0630\u0627\u060c \u0646\u0648\u0634\u06cc\u062f\u0646\u06cc \u0648 \u0647\u0631 \u0645\u062d\u0635\u0648\u0644 \u062f\u06cc\u06af\u0631\u06cc \u06a9\u0647 \u062f\u0631 \u06cc\u06a9 \u0628\u0627\u0632\u0647 \u0632\u0645\u0627\u0646\u06cc \u0645\u0639\u06cc\u0646 \u062f\u0631 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0634\u0645\u0627 \u0628\u0647 \u0641\u0631\u0648\u0634 \u0645\u06cc \u0631\u0633\u062f.<\/p>\n<p style=\"text-align: justify;\">* \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0647\u0632\u06cc\u0646\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06cc\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0641\u0631\u0648\u0634 \u0646\u06cc\u0632 \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0641\u0631\u0645\u0648\u0644:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong>\u0645\u0648\u062c\u0648\u062f\u06cc \u0627\u0646\u062a\u0647\u0627\u06cc \u062f\u0648\u0631\u0647 <\/strong><strong>\u2013<\/strong><strong> \u062e\u0631\u06cc\u062f \u0637\u06cc \u062f\u0648\u0631\u0647 + \u0645\u0648\u062c\u0648\u062f\u06cc \u0627\u0628\u062a\u062f\u0627\u06cc \u062f\u0648\u0631\u0647 = \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 (<\/strong><strong>COGS<\/strong><strong>)<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: left;\">4000 $ = \u0645\u0648\u062c\u0648\u062f\u06cc \u0627\u0628\u062a\u062f\u0627\u06cc \u062f\u0648\u0631\u0647<\/p>\n<p style=\"text-align: left;\">3000 $ = \u062e\u0631\u06cc\u062f \u0637\u06cc \u062f\u0648\u0631\u0647<\/p>\n<p style=\"text-align: left;\">1250 $ = \u0645\u0648\u062c\u0648\u062f\u06cc \u0627\u0646\u062a\u0647\u0627\u06cc \u062f\u0648\u0631\u0647<\/p>\n<p style=\"text-align: left;\">5750 $ = 1250 \u2013 3000 + 4000 = \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 (COGS)<\/p>\n<p style=\"text-align: justify;\">\u0627\u06cc\u0646 \u0641\u0631\u0645\u0648\u0644 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0647\u0631 \u0645\u062d\u0635\u0648\u0644 \u0628\u0647 \u0635\u0648\u0631\u062a \u062c\u062f\u0627\u06af\u0627\u0646\u0647 \u062a\u06a9\u0631\u0627\u0631 \u06a9\u0646\u06cc\u062f \u062a\u0627 COGS \u06a9\u0644 \u062e\u0648\u062f \u0631\u0627 \u0628\u062f\u0633\u062a \u0622\u0648\u0631\u06cc\u062f.<\/p>\n<p style=\"text-align: justify;\"><strong>&#8211; \u062f\u0631\u0635\u062f \u0647\u0632\u06cc\u0646\u0647 \u063a\u0630\u0627<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u062a\u0639\u0631\u06cc\u0641:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">* \u0628\u062e\u0634\u06cc \u0627\u0632 \u0641\u0631\u0648\u0634 \u06a9\u0647 \u0635\u0631\u0641 \u063a\u0630\u0627 \u0645\u06cc \u0634\u0648\u062f.<\/p>\n<p style=\"text-align: justify;\">* \u0645\u06cc\u0627\u0646\u06af\u06cc\u0646 \u062f\u0631\u0635\u062f \u0647\u0632\u06cc\u0646\u0647 \u063a\u0630\u0627 \u0627\u0632 25 \u062a\u0627 35 \u062f\u0631\u0635\u062f \u0645\u062a\u063a\u06cc\u0631 \u0627\u0633\u062a.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0641\u0631\u0645\u0648\u0644:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong>100 <\/strong><strong>\u00d7<\/strong><strong> (\u0641\u0631\u0648\u0634 \u063a\u0630\u0627 <\/strong><strong>\/<\/strong> <strong>COGS<\/strong><strong> \u06a9\u0644) = \u062f\u0631\u0635\u062f \u0647\u0632\u06cc\u0646\u0647 \u063a\u0630\u0627<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: left;\">5750 $ = COGS \u06a9\u0644<\/p>\n<p style=\"text-align: left;\">17000 $ = \u0641\u0631\u0648\u0634 \u063a\u0630\u0627<\/p>\n<p style=\"text-align: left;\">33% = 100 \u00d7 (17000 \/ 5750) = \u062f\u0631\u0635\u062f \u0647\u0632\u06cc\u0646\u0647 \u063a\u0630\u0627<\/p>\n<p style=\"text-align: justify;\"><strong>&#8211; \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u062a\u0639\u0631\u06cc\u0641:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">* \u0633\u0648\u062f \u062d\u0627\u0635\u0644 \u0627\u0632 \u0641\u0631\u0648\u0634 \u0634\u0645\u0627 \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647.<\/p>\n<p style=\"text-align: justify;\">* \u0645\u06cc\u00ad\u062a\u0648\u0627\u0646 \u0622\u0646 \u0631\u0627 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u06cc\u06a9 \u0633\u0648\u062f \u0627\u0648\u0644\u06cc\u0647 \u062f\u0631 \u0646\u0638\u0631 \u06af\u0631\u0641\u062a \u0632\u06cc\u0631\u0627 \u0641\u0642\u0637 \u0641\u0631\u0648\u0634 \u0648 \u06a9\u0627\u0644\u0627 \u0631\u0627 \u062f\u0631 \u0646\u0638\u0631 \u0645\u06cc\u00ad\u06af\u06cc\u0631\u062f.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0641\u0631\u0645\u0648\u0644:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong>\u0628\u0647\u0627\u06cc \u062a\u0645\u0627\u0645 \u0634\u062f\u0647 \u06a9\u0627\u0644\u0627\u06cc \u0641\u0631\u0648\u0634 \u0631\u0641\u062a\u0647 (<\/strong><strong>COGS<\/strong><strong>) <\/strong><strong>\u2013<\/strong><strong> \u0641\u0631\u0648\u0634 \u06a9\u0644 = \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: left;\">17000 $ = \u0641\u0631\u0648\u0634 \u06a9\u0644<\/p>\n<p style=\"text-align: left;\">5750 $ = COGS \u06a9\u0644<\/p>\n<p style=\"text-align: left;\">11250 $ = 5750 \u2013 17000 = \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635<\/p>\n<p style=\"text-align: justify;\"><strong>&#8211; \u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u062e\u0627\u0644\u0635<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u062a\u0639\u0631\u06cc\u0641:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">* \u0633\u0648\u062f \u06cc\u0627 \u0632\u06cc\u0627\u0646 \u0648\u0627\u0642\u0639\u06cc \u067e\u0633 \u0627\u0632 \u06a9\u0633\u0631 \u062a\u0645\u0627\u0645 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627 \u0627\u0632 \u0641\u0631\u0648\u0634 \u062d\u0627\u0635\u0644 \u0645\u06cc\u00ad\u0634\u0648\u062f.<\/p>\n<p style=\"text-align: justify;\">* \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u062f\u0631\u0622\u0645\u062f \u062e\u0627\u0644\u0635 \u0646\u06cc\u0632 \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u00ad\u0634\u0648\u062f.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0641\u0631\u0645\u0648\u0644:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong>(\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc + \u0647\u0632\u06cc\u0646\u0647 \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631) <\/strong><strong>\u2013<\/strong><strong> \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635 = \u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>(\u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc + \u0647\u0632\u06cc\u0646\u0647 \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631 + <\/strong><strong>COGS<\/strong><strong> \u06a9\u0644) <\/strong><strong>\u2013<\/strong><strong> \u0641\u0631\u0648\u0634 \u06a9\u0644 = \u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>\u0645\u062b\u0627\u0644:<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: left;\">11250 $ = \u0633\u0648\u062f \u0646\u0627\u062e\u0627\u0644\u0635<\/p>\n<p style=\"text-align: left;\">3750 $ = \u0647\u0632\u06cc\u0646\u0647 \u0646\u06cc\u0631\u0648\u06cc \u06a9\u0627\u0631<\/p>\n<p style=\"text-align: left;\">1600 $ = \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc<\/p>\n<p style=\"text-align: left;\">5900 $ = (1600 + 3750) \u2013 11250 = \u0633\u0648\u062f \u062e\u0627\u0644\u0635<\/p>\n<p style=\"text-align: justify;\"><strong> <img decoding=\"async\" class=\"aligncenter size-full wp-image-7049\" src=\"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u0627\u0634\u06cc\u0646-\u062d\u0633\u0627\u0628-\u0630\u0631\u0647-\u0628\u06cc\u0646-\u062e\u0648\u062f\u06a9\u0627\u0631-\u0645\u062d\u0627\u0633\u0628\u0647-\u0633\u0648\u062f-\u0632\u06cc\u0627\u0646.jpg\" alt=\"\u0645\u0627\u0634\u06cc\u0646-\u062d\u0633\u0627\u0628-\u0630\u0631\u0647-\u0628\u06cc\u0646-\u062e\u0648\u062f\u06a9\u0627\u0631-\u0645\u062d\u0627\u0633\u0628\u0647-\u0633\u0648\u062f-\u0632\u06cc\u0627\u0646\" width=\"720\" height=\"480\" srcset=\"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u0627\u0634\u06cc\u0646-\u062d\u0633\u0627\u0628-\u0630\u0631\u0647-\u0628\u06cc\u0646-\u062e\u0648\u062f\u06a9\u0627\u0631-\u0645\u062d\u0627\u0633\u0628\u0647-\u0633\u0648\u062f-\u0632\u06cc\u0627\u0646.jpg 720w, https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u0627\u0634\u06cc\u0646-\u062d\u0633\u0627\u0628-\u0630\u0631\u0647-\u0628\u06cc\u0646-\u062e\u0648\u062f\u06a9\u0627\u0631-\u0645\u062d\u0627\u0633\u0628\u0647-\u0633\u0648\u062f-\u0632\u06cc\u0627\u0646-300x200.jpg 300w, https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u0627\u0634\u06cc\u0646-\u062d\u0633\u0627\u0628-\u0630\u0631\u0647-\u0628\u06cc\u0646-\u062e\u0648\u062f\u06a9\u0627\u0631-\u0645\u062d\u0627\u0633\u0628\u0647-\u0633\u0648\u062f-\u0632\u06cc\u0627\u0646-150x100.jpg 150w, https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0645\u0627\u0634\u06cc\u0646-\u062d\u0633\u0627\u0628-\u0630\u0631\u0647-\u0628\u06cc\u0646-\u062e\u0648\u062f\u06a9\u0627\u0631-\u0645\u062d\u0627\u0633\u0628\u0647-\u0633\u0648\u062f-\u0632\u06cc\u0627\u0646-550x367.jpg 550w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>\u0634\u062e\u0635\u06cc \u0633\u0627\u0632\u06cc \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0628\u0631 \u0627\u0633\u0627\u0633 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u0634\u0645\u0627 \u0642\u0627\u0628\u0644 \u062a\u0646\u0638\u06cc\u0645 \u0627\u0633\u062a\u060c \u0628\u0646\u0627\u0628\u0631\u0627\u06cc\u0646 \u0639\u0627\u0642\u0644\u0627\u0646\u0647 \u0627\u0633\u062a \u06a9\u0647 \u0627\u0632 \u0627\u062a\u06a9\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062f\u06cc\u06af\u0631\u06cc \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u06af\u0648 \u0627\u062c\u062a\u0646\u0627\u0628 \u06a9\u0646\u06cc\u062f. \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0634\u0645\u0627 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0647\u0631 \u0627\u0646\u062f\u0627\u0632\u0647 \u06a9\u0647 \u062f\u0648\u0633\u062a \u062f\u0627\u0631\u06cc\u062f \u0627\u0628\u062a\u062f\u0627\u06cc\u06cc \u06cc\u0627 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0628\u0627\u0634\u062f. \u0639\u0644\u0627\u0648\u0647 \u0628\u0631 \u0627\u06cc\u0646\u060c \u0645\u06cc\u00ad\u062a\u0648\u0627\u0646\u06cc\u062f \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0639\u0645\u0644\u06cc\u0627\u062a\u06cc \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0628\u062e\u0634 \u0647\u0627\u06cc \u06a9\u0648\u0686\u06a9\u062a\u0631 \u0645\u0627\u0646\u0646\u062f \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0628\u0627\u0632\u0627\u0631\u06cc\u0627\u0628\u06cc \u0648 &#8230; \u062a\u0642\u0633\u06cc\u0645 \u06a9\u0646\u06cc\u062f. \u062f\u0631 \u0647\u0631 \u0635\u0648\u0631\u062a\u060c \u0627\u06af\u0631 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0634\u0645\u0627 \u0634\u0627\u0645\u0644 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627 \u0648 \u0633\u0648\u062f\u0647\u0627\u06cc \u062f\u0642\u06cc\u0642 \u0648 \u0645\u0646\u062d\u0635\u0631 \u0628\u0647 \u0641\u0631\u062f \u0645\u0631\u062a\u0628\u0637 \u0628\u0627 \u0645\u062c\u0645\u0648\u0639\u0647 \u0634\u0645\u0627 \u0628\u0627\u0634\u062f\u060c \u0628\u0631\u0627\u06cc \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u0634\u0645\u0627 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0641\u06cc\u062f \u062e\u0648\u0627\u0647\u062f \u0628\u0648\u062f.<\/p>\n<p style=\"text-align: justify;\">\u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u0644\u0627\u0632\u0645 \u0627\u0633\u062a \u0628\u06af\u0648\u06cc\u06cc\u0645 \u06a9\u0647 \u0628\u0627 \u062f\u0642\u062a \u0648 \u0633\u0627\u0632\u0645\u0627\u0646\u062f\u0647\u06cc\u060c \u0645\u06cc\u00ad\u062a\u0648\u0627\u0646\u06cc\u062f \u062f\u0631 \u0631\u0627\u0647 \u0627\u06cc\u062c\u0627\u062f \u06cc\u06a9 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u062f\u0642\u06cc\u0642 \u0628\u0647 \u062e\u0648\u0628\u06cc \u0639\u0645\u0644 \u06a9\u0646\u06cc\u062f. \u062f\u0631\u06a9 \u0648 \u0634\u0646\u0627\u062e\u062a \u0627\u0632 \u067e\u06cc\u0634\u0631\u0641\u062a \u0645\u0627\u0644\u06cc \u0628\u0647 \u0634\u0645\u0627 \u0627\u0645\u06a9\u0627\u0646 \u0645\u06cc\u00ad\u062f\u0647\u062f \u0641\u0631\u0648\u0634 \u0631\u0627 \u067e\u06cc\u0634 \u0628\u06cc\u0646\u06cc \u06a9\u0646\u06cc\u062f\u060c \u0645\u062d\u062f\u0648\u062f\u06cc\u062a \u0647\u0627\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f \u0631\u0627 \u062a\u0634\u062e\u06cc\u0635 \u062f\u0647\u06cc\u062f \u0648 \u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u06a9\u0633\u0628 \u0648 \u06a9\u0627\u0631 \u062e\u0648\u062f \u0631\u0627 \u062a\u0648\u0633\u0639\u0647 \u062f\u0647\u06cc\u062f.<\/p>\n<p style=\"text-align: justify;\"><strong>\u0645\u0646\u0628\u0639:<\/strong><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.webstaurantstore.com\/article\/117\/what-is-a-restaurant-profit-and-loss-statement.html#top\" target=\"_blank\" rel=\"noopener\"><strong>https:\/\/www.webstaurantstore.com\/article\/117\/what-is-a-restaurant-profit-and-loss-statement.html#top<\/strong><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0628\u0647\u062a\u0631\u06cc\u0646 \u0631\u0627\u0647 \u0628\u0631\u0627\u06cc \u062f\u0631\u06a9 \u067e\u06cc\u0634\u0631\u0641\u062a \u0645\u0627\u0644\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u062e\u0648\u062f\u060c \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0627\u0628\u0632\u0627\u0631 \u0645\u0627\u0644\u06cc \u06a9\u0647 \u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0635\u0648\u0631\u062a P&#038;L \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0646\u06cc\u0632 \u0634\u0646\u0627\u062e\u062a\u0647 \u0645\u06cc\u00ad\u0634\u0648\u062f\u060c \u0645\u06cc\u0632\u0627\u0646 \u0641\u0631\u0648\u0634 \u0648 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0627\u06cc \u0634\u0645\u0627 \u0631\u0627 \u062f\u0631 \u06cc\u06a9 \u062f\u0648\u0631\u0647 \u0632\u0645\u0627\u0646\u06cc \u0645\u0634\u062e\u0635 \u0646\u0634\u0627\u0646 \u0645\u06cc\u00ad\u062f\u0647\u062f.<\/p>\n","protected":false},"author":4,"featured_media":7043,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1482,1356,1491,1600],"tags":[492],"class_list":["post-7038","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-restaurant-management","category-training","category-business-type","category-cafe-restaurant-managers","tag-492"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.9 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f - \u0622\u0645\u0648\u0632\u0634 \u0647\u0627 \u0648 \u0645\u0647\u0627\u0631\u062a \u0647\u0627 \u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646<\/title>\n<meta name=\"description\" content=\"\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0686\u06cc\u0633\u062a\u061f \u0634\u0627\u0645\u0644 \u0686\u0647 \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u06cc\u00ad\u0634\u0648\u062f\u061f \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0641\u06a9\u06cc\u06a9 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0646\u0645\u0648\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0631\u0627\u06cc \u0635\u0646\u0639\u062a \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0648 \u06a9\u0627\u0641\u0647\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/\" \/>\n<meta property=\"og:locale\" content=\"fa_IR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f\" \/>\n<meta property=\"og:description\" content=\"\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0686\u06cc\u0633\u062a\u061f \u0634\u0627\u0645\u0644 \u0686\u0647 \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u06cc\u00ad\u0634\u0648\u062f\u061f \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0641\u06a9\u06cc\u06a9 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0646\u0645\u0648\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0631\u0627\u06cc \u0635\u0646\u0639\u062a \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0648 \u06a9\u0627\u0641\u0647\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/\" \/>\n<meta property=\"og:site_name\" content=\"\u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/login\/?next=httpswww.facebook.comKitline-271999456730079\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-20T06:15:40+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-23T05:59:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"720\" \/>\n\t<meta property=\"og:image:height\" content=\"480\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"norouzi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0646\u0648\u0634\u062a\u0647 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637\" \/>\n\t<meta name=\"twitter:data1\" content=\"norouzi\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u0632\u0645\u0627\u0646 \u062a\u062e\u0645\u06cc\u0646\u06cc \u0645\u0637\u0627\u0644\u0639\u0647\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 \u062f\u0642\u06cc\u0642\u0647\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/\"},\"author\":{\"name\":\"norouzi\",\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/#\\\/schema\\\/person\\\/3023d546828d64c38942a643bcaf0b4e\"},\"headline\":\"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f\",\"datePublished\":\"2022-07-20T06:15:40+00:00\",\"dateModified\":\"2025-09-23T05:59:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/\"},\"wordCount\":45,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kitline.com\\\/mag\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg\",\"keywords\":[\"\u0645\u062f\u06cc\u0631\u06cc\u062a \u062d\u0631\u0641\u0647 \u0627\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646\"],\"articleSection\":[\"\u0622\u0645\u0648\u0632\u0634 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0648 \u0631\u0627\u0647 \u0627\u0646\u062f\u0627\u0632\u06cc \u06a9\u0627\u0641\u0647\\\/\u0631\u0633\u062a\u0648\u0631\u0627\u0646\",\"\u0622\u0645\u0648\u0632\u0634 \u0647\u0627 \u0648 \u0645\u0647\u0627\u0631\u062a \u0647\u0627\",\"\u0628\u0631\u0627\u06cc \u062d\u0631\u0641\u0647\u200c\u0627\u06cc \u0647\u0627\",\"\u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0627\u0641\u0647 \u0648 \u0631\u0633\u062a\u0648\u0631\u0627\u0646\"],\"inLanguage\":\"fa-IR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/\",\"url\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/\",\"name\":\"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f - \u0622\u0645\u0648\u0632\u0634 \u0647\u0627 \u0648 \u0645\u0647\u0627\u0631\u062a \u0647\u0627 \u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kitline.com\\\/mag\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg\",\"datePublished\":\"2022-07-20T06:15:40+00:00\",\"dateModified\":\"2025-09-23T05:59:31+00:00\",\"description\":\"\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0686\u06cc\u0633\u062a\u061f \u0634\u0627\u0645\u0644 \u0686\u0647 \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u06cc\u00ad\u0634\u0648\u062f\u061f \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0641\u06a9\u06cc\u06a9 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0646\u0645\u0648\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0631\u0627\u06cc \u0635\u0646\u0639\u062a \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0648 \u06a9\u0627\u0641\u0647\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/#breadcrumb\"},\"inLanguage\":\"fa-IR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fa-IR\",\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kitline.com\\\/mag\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg\",\"contentUrl\":\"https:\\\/\\\/kitline.com\\\/mag\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg\",\"width\":720,\"height\":480,\"caption\":\"\u0622\u0645\u0648\u0632\u0634 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/restaurant-profit-and-loss-statement\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u062e\u0627\u0646\u0647\",\"item\":\"https:\\\/\\\/kitline.com\\\/mag\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/#website\",\"url\":\"https:\\\/\\\/kitline.com\\\/mag\\\/\",\"name\":\"\u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646\",\"description\":\"\u0645\u0631\u062c\u0639 \u062a\u062e\u0635\u0635\u06cc \u062a\u062c\u0647\u06cc\u0632 \u0648 \u0622\u0645\u0648\u0632\u0634 \u06a9\u0627\u0641\u0647 \u0631\u0633\u062a\u0648\u0631\u0627\u0646\",\"publisher\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kitline.com\\\/mag\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fa-IR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/#organization\",\"name\":\"\u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646\",\"url\":\"https:\\\/\\\/kitline.com\\\/mag\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fa-IR\",\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kitline.com\\\/mag\\\/wp-content\\\/uploads\\\/2019\\\/12\\\/Kitline-Mag.png\",\"contentUrl\":\"https:\\\/\\\/kitline.com\\\/mag\\\/wp-content\\\/uploads\\\/2019\\\/12\\\/Kitline-Mag.png\",\"width\":909,\"height\":350,\"caption\":\"\u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646\"},\"image\":{\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/login\\\/?next=httpswww.facebook.comKitline-271999456730079\",\"https:\\\/\\\/www.youtube.com\\\/redirect?event=channel_description&redir_token=QUFFLUhqbHA0LUV5LWZfUnFKRmF6MmN0VzJBUFdpeExxQXxBQ3Jtc0tueC1PdDhvZFhXRE13cjlfOTRmaUpDUWRVOFhpN0RsS2lmaE1POEMxRzRmZTNOeGV4eWxmWjJyMEpfSFlVUno3Qm5WTFdkV3Q4N21tS3MxT0R0STNLTkNUZjFyZDc3dFdQeE82SXdvVW03YktzZl9TNA&q=httpswww.linkedin.comcompanykitline\",\"https:\\\/\\\/virgool.io\\\/@kitline\",\"https:\\\/\\\/www.aparat.com\\\/kitline\",\"http:\\\/\\\/www.youtube.com\\\/@kitline9697\",\"https:\\\/\\\/www.pinterest.co.uk\\\/kitlinecom\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/kitline.com\\\/mag\\\/#\\\/schema\\\/person\\\/3023d546828d64c38942a643bcaf0b4e\",\"name\":\"norouzi\",\"url\":\"https:\\\/\\\/kitline.com\\\/mag\\\/author\\\/norouzi\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f - \u0622\u0645\u0648\u0632\u0634 \u0647\u0627 \u0648 \u0645\u0647\u0627\u0631\u062a \u0647\u0627 \u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646","description":"\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0686\u06cc\u0633\u062a\u061f \u0634\u0627\u0645\u0644 \u0686\u0647 \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u06cc\u00ad\u0634\u0648\u062f\u061f \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0641\u06a9\u06cc\u06a9 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0646\u0645\u0648\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0631\u0627\u06cc \u0635\u0646\u0639\u062a \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0648 \u06a9\u0627\u0641\u0647","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/","og_locale":"fa_IR","og_type":"article","og_title":"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f","og_description":"\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0686\u06cc\u0633\u062a\u061f \u0634\u0627\u0645\u0644 \u0686\u0647 \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u06cc\u00ad\u0634\u0648\u062f\u061f \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0641\u06a9\u06cc\u06a9 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0646\u0645\u0648\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0631\u0627\u06cc \u0635\u0646\u0639\u062a \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0648 \u06a9\u0627\u0641\u0647","og_url":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/","og_site_name":"\u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646","article_publisher":"https:\/\/www.facebook.com\/login\/?next=httpswww.facebook.comKitline-271999456730079","article_published_time":"2022-07-20T06:15:40+00:00","article_modified_time":"2025-09-23T05:59:31+00:00","og_image":[{"width":720,"height":480,"url":"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg","type":"image\/jpeg"}],"author":"norouzi","twitter_card":"summary_large_image","twitter_misc":{"\u0646\u0648\u0634\u062a\u0647 \u0634\u062f\u0647 \u062a\u0648\u0633\u0637":"norouzi","\u0632\u0645\u0627\u0646 \u062a\u062e\u0645\u06cc\u0646\u06cc \u0645\u0637\u0627\u0644\u0639\u0647":"10 \u062f\u0642\u06cc\u0642\u0647"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/#article","isPartOf":{"@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/"},"author":{"name":"norouzi","@id":"https:\/\/kitline.com\/mag\/#\/schema\/person\/3023d546828d64c38942a643bcaf0b4e"},"headline":"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f","datePublished":"2022-07-20T06:15:40+00:00","dateModified":"2025-09-23T05:59:31+00:00","mainEntityOfPage":{"@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/"},"wordCount":45,"commentCount":0,"publisher":{"@id":"https:\/\/kitline.com\/mag\/#organization"},"image":{"@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/#primaryimage"},"thumbnailUrl":"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg","keywords":["\u0645\u062f\u06cc\u0631\u06cc\u062a \u062d\u0631\u0641\u0647 \u0627\u06cc \u0631\u0633\u062a\u0648\u0631\u0627\u0646"],"articleSection":["\u0622\u0645\u0648\u0632\u0634 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0648 \u0631\u0627\u0647 \u0627\u0646\u062f\u0627\u0632\u06cc \u06a9\u0627\u0641\u0647\/\u0631\u0633\u062a\u0648\u0631\u0627\u0646","\u0622\u0645\u0648\u0632\u0634 \u0647\u0627 \u0648 \u0645\u0647\u0627\u0631\u062a \u0647\u0627","\u0628\u0631\u0627\u06cc \u062d\u0631\u0641\u0647\u200c\u0627\u06cc \u0647\u0627","\u0645\u062f\u06cc\u0631\u0627\u0646 \u06a9\u0627\u0641\u0647 \u0648 \u0631\u0633\u062a\u0648\u0631\u0627\u0646"],"inLanguage":"fa-IR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/","url":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/","name":"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f - \u0622\u0645\u0648\u0632\u0634 \u0647\u0627 \u0648 \u0645\u0647\u0627\u0631\u062a \u0647\u0627 \u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646","isPartOf":{"@id":"https:\/\/kitline.com\/mag\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/#primaryimage"},"image":{"@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/#primaryimage"},"thumbnailUrl":"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg","datePublished":"2022-07-20T06:15:40+00:00","dateModified":"2025-09-23T05:59:31+00:00","description":"\u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0686\u06cc\u0633\u062a\u061f \u0634\u0627\u0645\u0644 \u0686\u0647 \u0645\u0648\u0627\u0631\u062f\u06cc \u0645\u06cc\u00ad\u0634\u0648\u062f\u061f \u0628\u0631\u0631\u0633\u06cc \u0648 \u062a\u0641\u06a9\u06cc\u06a9 \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u0646\u0645\u0648\u0646\u0647 \u0647\u0627\u06cc \u06a9\u0627\u0631\u0628\u0631\u062f\u06cc \u0628\u0631\u0627\u06cc \u0635\u0646\u0639\u062a \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0648 \u06a9\u0627\u0641\u0647","breadcrumb":{"@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/#breadcrumb"},"inLanguage":"fa-IR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/"]}]},{"@type":"ImageObject","inLanguage":"fa-IR","@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/#primaryimage","url":"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg","contentUrl":"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2022\/07\/\u0647\u062f\u0631-\u0635\u0648\u0631\u062a-\u0633\u0648\u062f-\u0648-\u0632\u06cc\u0627\u0646-\u0631\u0633\u062a\u0648\u0631\u0627\u0646.jpg","width":720,"height":480,"caption":"\u0622\u0645\u0648\u0632\u0634 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646"},{"@type":"BreadcrumbList","@id":"https:\/\/kitline.com\/mag\/restaurant-profit-and-loss-statement\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u062e\u0627\u0646\u0647","item":"https:\/\/kitline.com\/mag\/"},{"@type":"ListItem","position":2,"name":"\u0622\u0645\u0648\u0632\u0634 \u0635\u062d\u06cc\u062d \u0635\u0648\u0631\u062a \u0633\u0648\u062f \u0648 \u0632\u06cc\u0627\u0646 \u0631\u0633\u062a\u0648\u0631\u0627\u0646 \u0631\u0627 \u0628\u0627 \u0645\u0627 \u0628\u06cc\u0627\u0645\u0648\u0632\u06cc\u062f"}]},{"@type":"WebSite","@id":"https:\/\/kitline.com\/mag\/#website","url":"https:\/\/kitline.com\/mag\/","name":"\u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646","description":"\u0645\u0631\u062c\u0639 \u062a\u062e\u0635\u0635\u06cc \u062a\u062c\u0647\u06cc\u0632 \u0648 \u0622\u0645\u0648\u0632\u0634 \u06a9\u0627\u0641\u0647 \u0631\u0633\u062a\u0648\u0631\u0627\u0646","publisher":{"@id":"https:\/\/kitline.com\/mag\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kitline.com\/mag\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fa-IR"},{"@type":"Organization","@id":"https:\/\/kitline.com\/mag\/#organization","name":"\u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646","url":"https:\/\/kitline.com\/mag\/","logo":{"@type":"ImageObject","inLanguage":"fa-IR","@id":"https:\/\/kitline.com\/mag\/#\/schema\/logo\/image\/","url":"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2019\/12\/Kitline-Mag.png","contentUrl":"https:\/\/kitline.com\/mag\/wp-content\/uploads\/2019\/12\/Kitline-Mag.png","width":909,"height":350,"caption":"\u0645\u062c\u0644\u0647 \u06a9\u06cc\u062a \u0644\u0627\u06cc\u0646"},"image":{"@id":"https:\/\/kitline.com\/mag\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/login\/?next=httpswww.facebook.comKitline-271999456730079","https:\/\/www.youtube.com\/redirect?event=channel_description&redir_token=QUFFLUhqbHA0LUV5LWZfUnFKRmF6MmN0VzJBUFdpeExxQXxBQ3Jtc0tueC1PdDhvZFhXRE13cjlfOTRmaUpDUWRVOFhpN0RsS2lmaE1POEMxRzRmZTNOeGV4eWxmWjJyMEpfSFlVUno3Qm5WTFdkV3Q4N21tS3MxT0R0STNLTkNUZjFyZDc3dFdQeE82SXdvVW03YktzZl9TNA&q=httpswww.linkedin.comcompanykitline","https:\/\/virgool.io\/@kitline","https:\/\/www.aparat.com\/kitline","http:\/\/www.youtube.com\/@kitline9697","https:\/\/www.pinterest.co.uk\/kitlinecom\/"]},{"@type":"Person","@id":"https:\/\/kitline.com\/mag\/#\/schema\/person\/3023d546828d64c38942a643bcaf0b4e","name":"norouzi","url":"https:\/\/kitline.com\/mag\/author\/norouzi\/"}]}},"_links":{"self":[{"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/posts\/7038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/comments?post=7038"}],"version-history":[{"count":1,"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/posts\/7038\/revisions"}],"predecessor-version":[{"id":33001,"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/posts\/7038\/revisions\/33001"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/media\/7043"}],"wp:attachment":[{"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/media?parent=7038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/categories?post=7038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kitline.com\/mag\/wp-json\/wp\/v2\/tags?post=7038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}