{"id":1276,"date":"2022-03-06T07:36:12","date_gmt":"2022-03-06T08:36:12","guid":{"rendered":"https:\/\/irtecnology.ir\/?p=1276"},"modified":"2022-03-06T07:38:06","modified_gmt":"2022-03-06T08:38:06","slug":"%d8%a7%db%8c%d8%ac%d8%a7%d8%af-%d9%81%d8%b1%d9%85%d9%88%d9%84-%d9%87%d8%a7%db%8c-%d9%be%db%8c%da%86%db%8c%d8%af%d9%87-%d8%aa%d8%b1","status":"publish","type":"post","link":"https:\/\/irtecnology.ir\/?p=1276","title":{"rendered":"\u0627\u06cc\u062c\u0627\u062f \u0641\u0631\u0645\u0648\u0644 \u0647\u0627\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u062a\u0631"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk069p-c390f1b230030ddfcbeb6b4181139dbe\">\n#top .av-special-heading.av-l0dk069p-c390f1b230030ddfcbeb6b4181139dbe{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l0dk069p-c390f1b230030ddfcbeb6b4181139dbe .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l0dk069p-c390f1b230030ddfcbeb6b4181139dbe .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-l0dk069p-c390f1b230030ddfcbeb6b4181139dbe av-special-heading-h3 blockquote modern-quote modern-centered  avia-builder-el-0  el_before_av_textblock  avia-builder-el-first '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >\u0622\u0645\u0648\u0632\u0634 \u0627\u06cc\u062c\u0627\u062f \u0641\u0631\u0645\u0648\u0644 \u0647\u0627\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u062a\u0631 \u062f\u0631 \u0627\u06a9\u0633\u0644<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-l0dk11u5-69d1e310e45a4c6053efb7eb4e5a1447 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h5><span class=\"goog-text-highlight\">\u0645\u0639\u0631\u0641\u06cc<\/span><\/h5>\n<p>\u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u062a\u062c\u0631\u0628\u0647 \u06a9\u0627\u0631 \u0628\u0627 \u0641\u0631\u0645\u0648\u0644 \u0647\u0627\u06cc\u06cc \u0631\u0627 \u062f\u0627\u0634\u062a\u0647 \u0628\u0627\u0634\u06cc\u062f \u06a9\u0647 \u0641\u0642\u0637 \u06cc\u06a9 \u0639\u0645\u0644\u06af\u0631 \u062f\u0627\u0631\u0646\u062f\u060c \u0645\u0627\u0646\u0646\u062f\u00a0<strong>7+9<\/strong>\u00a0.\u00a0\u0641\u0631\u0645\u0648\u0644 \u0647\u0627\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647 \u062a\u0631 \u0645\u06cc \u062a\u0648\u0627\u0646\u0646\u062f \u0634\u0627\u0645\u0644\u00a0<strong>\u0686\u0646\u062f\u06cc\u0646 \u0639\u0645\u0644\u06af\u0631 \u0631\u06cc\u0627\u0636\u06cc<\/strong>\u00a0\u0645\u0627\u0646\u0646\u062f\u00a0<strong>5+2*8<\/strong>\u00a0\u0628\u0627\u0634\u0646\u062f.\u00a0\u0647\u0646\u06af\u0627\u0645\u06cc \u06a9\u0647 \u0628\u06cc\u0634 \u0627\u0632 \u06cc\u06a9 \u0639\u0645\u0644\u06cc\u0627\u062a \u062f\u0631 \u06cc\u06a9 \u0641\u0631\u0645\u0648\u0644 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f\u060c\u00a0<strong>\u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a<\/strong>\u00a0\u0628\u0647 \u0627\u06a9\u0633\u0644 \u0645\u06cc \u06af\u0648\u06cc\u062f \u06a9\u0647 \u06a9\u062f\u0627\u0645 \u0639\u0645\u0644\u06cc\u0627\u062a \u0631\u0627 \u0627\u0648\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u062f.\u00a0\u0628\u0631\u0627\u06cc \u0646\u0648\u0634\u062a\u0646 \u0641\u0631\u0645\u0648\u0644 \u0647\u0627\u06cc\u06cc \u06a9\u0647 \u0628\u0647 \u0634\u0645\u0627 \u067e\u0627\u0633\u062e \u0635\u062d\u06cc\u062d \u0645\u06cc \u062f\u0647\u0646\u062f\u060c \u0628\u0627\u06cc\u062f \u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a \u0631\u0627 \u0628\u062f\u0627\u0646\u06cc\u062f.<\/p>\n<p class=\"moreInfo\">\u0627\u062e\u062a\u06cc\u0627\u0631\u06cc:\u00a0<a href=\"https:\/\/files.irtecnology.ir\/files.irtecnology.ir\/workfile\/12%20excel_complexformulas_practice.xlsx\">\u06a9\u062a\u0627\u0628 \u06a9\u0627\u0631 \u062a\u0645\u0631\u06cc\u0646\u06cc<\/a>\u00a0\u0645\u0627 \u0631\u0627 \u062f\u0627\u0646\u0644\u0648\u062f \u06a9\u0646\u06cc\u062f.<\/p>\n<h6><span>\u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a<\/span><\/h6>\n<p><span>\u0627\u06a9\u0633\u0644 \u0641\u0631\u0645\u0648\u0644 \u0647\u0627 \u0631\u0627 \u0628\u0631 \u0627\u0633\u0627\u0633\u00a0<\/span><strong><span>\u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a<\/span><\/strong><span> \u0632\u06cc\u0631 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc \u06a9\u0646\u062f:<\/span><\/p>\n<ol>\n<li><span>\u0639\u0645\u0644\u06cc\u0627\u062a \u0645\u062d\u0635\u0648\u0631 \u062f\u0631\u00a0<\/span><strong><span>\u067e\u0631\u0627\u0646\u062a\u0632<\/span><\/strong><\/li>\n<li><strong><span>\u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0646\u0645\u0627\u06cc\u06cc<\/span><\/strong><span>\u00a0(\u0628\u0647 \u0639\u0646\u0648\u0627\u0646 \u0645\u062b\u0627\u0644 3^2)<\/span><\/li>\n<li><strong><span>\u0636\u0631\u0628<\/span><\/strong><span>\u00a0\u0648\u00a0<\/span><strong><span>\u062a\u0642\u0633\u06cc\u0645<\/span><\/strong><span>\u060c \u0647\u0631 \u06a9\u062f\u0627\u0645 \u06a9\u0647 \u0627\u0648\u0644 \u0634\u0648\u062f<\/span><\/li>\n<li><strong><span>\u062c\u0645\u0639<\/span><\/strong><span>\u00a0\u0648\u00a0<strong>\u062a\u0641\u0631\u06cc\u0642<\/strong>\u060c \u0647\u0631 \u06a9\u062f\u0627\u0645 \u06a9\u0647 \u0627\u0648\u0644 \u0634\u0648\u062f<\/span><\/li>\n<\/ol>\n<p class=\"moreInfo\"><span>\u06cc\u0627\u062f\u062f\u0627\u0634\u062a\u06cc \u06a9\u0647 \u0645\u06cc \u062a\u0648\u0627\u0646\u062f \u0628\u0647 \u0634\u0645\u0627 \u06a9\u0645\u06a9 \u06a9\u0646\u062f \u062a\u0631\u062a\u06cc\u0628 \u0631\u0627 \u0628\u0647 \u062e\u0627\u0637\u0631 \u0628\u0633\u067e\u0627\u0631\u06cc\u062f<strong>\u060c\u00a0<\/strong><\/span><strong><span>PEMDAS<\/span><\/strong><span>\u00a0\u06cc\u0627\u00a0<\/span><strong><span>P<\/span><\/strong><span>\u00a0lease\u00a0Excuse\u00a0<strong>M<\/strong>\u00a0y\u00a0<strong>D<\/strong>\u00a0ear\u00a0<\/span><strong><span>A<\/span><\/strong><span>\u00a0unt\u00a0<strong>S<\/strong>\u00a0\u0627\u0633\u062a.<\/span><\/p>\n<p class=\"chevron slides-chevron-click\"><span>\u0628\u0631\u0627\u06cc \u06cc\u0627\u062f\u06af\u06cc\u0631\u06cc \u0646\u062d\u0648\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0641\u0631\u0645\u0648\u0644 \u0647\u0627 \u062f\u0631 \u0627\u06a9\u0633\u0644\u060c \u0631\u0648\u06cc \u0641\u0644\u0634 \u0647\u0627\u06cc \u0645\u0648\u062c\u0648\u062f \u062f\u0631 \u0646\u0645\u0627\u06cc\u0634 \u0627\u0633\u0644\u0627\u06cc\u062f \u0632\u06cc\u0631 \u06a9\u0644\u06cc\u06a9 \u06a9\u0646\u06cc\u062f.<\/span><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk2krm-e597c1cfbb3831f1b19b40f9e01c63e2\">\n#top .hr.hr-invisible.av-l0dk2krm-e597c1cfbb3831f1b19b40f9e01c63e2{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk2krm-e597c1cfbb3831f1b19b40f9e01c63e2 hr-invisible  avia-builder-el-2  el_after_av_textblock  el_before_av_slideshow '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-slideshow av-ghkjyk-eb596ee599ac95042eea57d3343bcff1 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-3  el_after_av_hr  el_before_av_hr  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 55.555555555556%;'><li  class='avia-slideshow-slide av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__0  slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__0 avia-caption'><div class=\"avia-inner-caption\"><div class='avia-caption-content '  itemprop=\"description\" ><p>\u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0627\u06cc\u0646 \u0641\u0631\u0645\u0648\u0644 \u0645\u0645\u06a9\u0646 \u0627\u0633\u062a \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0628\u0647 \u0646\u0638\u0631 \u0628\u0631\u0633\u062f\u060c \u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u0645 \u0627\u0632 \u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a \u06af\u0627\u0645 \u0628\u0647 \u06af\u0627\u0645 \u0628\u0631\u0627\u06cc \u06cc\u0627\u0641\u062a\u0646 \u067e\u0627\u0633\u062e \u0645\u0646\u0627\u0633\u0628 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u0645.<\/p>\n<\/div><\/div><\/div><img decoding=\"async\" loading=\"eager\" class=\"wp-image-1280 avia-img-lazy-loading-not-1280\"  src=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/233.png\" width=\"567\" height=\"315\" title='233' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/233.png 567w, https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/233-300x167.png 300w\" sizes=\"(max-width: 567px) 100vw, 567px\" \/><\/div><\/li><li  class='avia-slideshow-slide av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__1  slide-2 slide-even'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__1 avia-caption'><div class=\"avia-inner-caption\"><div class='avia-caption-content '  itemprop=\"description\" ><p>\u0627\u0628\u062a\u062f\u0627 \u0628\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0647\u0631 \u0686\u06cc\u0632\u06cc \u062f\u0627\u062e\u0644 \u067e\u0631\u0627\u0646\u062a\u0632 \u0634\u0631\u0648\u0639 \u0645\u06cc \u06a9\u0646\u06cc\u0645. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0648\u0631\u062f \u0641\u0642\u0637 \u06cc\u06a9 \u0686\u06cc\u0632 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f \u06a9\u0647 \u0628\u0627\u06cc\u062f \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u06cc\u0645: 3=3-6<\/p>\n<\/div><\/div><\/div><img decoding=\"async\" loading=\"eager\" class=\"wp-image-1281 avia-img-lazy-loading-not-1281\"  src=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/234.png\" width=\"570\" height=\"319\" title='234' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/234.png 570w, https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/234-300x168.png 300w\" sizes=\"(max-width: 570px) 100vw, 570px\" \/><\/div><\/li><li  class='avia-slideshow-slide av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__2  slide-3 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__2 avia-caption'><div class=\"avia-inner-caption\"><div class='avia-caption-content '  itemprop=\"description\" ><p>\u0647\u0645\u0627\u0646\u0637\u0648\u0631 \u06a9\u0647 \u0645\u06cc \u0628\u06cc\u0646\u06cc\u062f\u060c \u062f\u0631 \u062d\u0627\u0644 \u062d\u0627\u0636\u0631 \u0633\u0627\u062f\u0647 \u062a\u0631 \u0628\u0647 \u0646\u0638\u0631 \u0645\u06cc \u0631\u0633\u062f. \u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u0628\u0639\u062f\u060c \u0645\u0627 \u0646\u06af\u0627\u0647 \u062e\u0648\u0627\u0647\u06cc\u0645 \u06a9\u0631\u062f \u062a\u0627 \u0628\u0628\u06cc\u0646\u06cc\u0645 \u0622\u06cc\u0627 \u062a\u0648\u0627\u0646\u06cc \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f \u06cc\u0627 \u062e\u06cc\u0631. \u06cc\u06a9\u06cc \u0647\u0633\u062a: 4=2^2<\/p>\n<\/div><\/div><\/div><img decoding=\"async\" loading=\"eager\" class=\"wp-image-1282 avia-img-lazy-loading-not-1282\"  src=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/235.png\" width=\"566\" height=\"310\" title='235' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/235.png 566w, https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/235-300x164.png 300w\" sizes=\"(max-width: 566px) 100vw, 566px\" \/><\/div><\/li><li  class='avia-slideshow-slide av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__4  slide-4 slide-even'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__4 avia-caption'><div class=\"avia-inner-caption\"><div class='avia-caption-content '  itemprop=\"description\" ><p>\u0627\u06a9\u0646\u0648\u0646\u060c \u0639\u0645\u0644\u06cc\u0627\u062a \u0636\u0631\u0628 \u0628\u0627\u0642\u06cc\u0645\u0627\u0646\u062f\u0647 \u062e\u0648\u062f \u0631\u0627 \u062d\u0644 \u0645\u06cc \u06a9\u0646\u06cc\u0645: 3=0.75*4<\/p>\n<\/div><\/div><\/div><img decoding=\"async\" loading=\"eager\" class=\"wp-image-1284 avia-img-lazy-loading-not-1284\"  src=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/237.png\" width=\"562\" height=\"314\" title='237' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/237.png 562w, https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/237-300x168.png 300w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><\/div><\/li><li  class='avia-slideshow-slide av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__5  slide-5 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__5 avia-caption'><div class=\"avia-inner-caption\"><div class='avia-caption-content '  itemprop=\"description\" ><p>\u062f\u0631 \u0645\u0631\u062d\u0644\u0647 \u0628\u0639\u062f\u060c \u0645\u0627 \u0647\u0631 \u062c\u0645\u0639 \u06cc\u0627 \u062a\u0641\u0631\u06cc\u0642 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc \u06a9\u0646\u06cc\u0645\u060c \u062f\u0648\u0628\u0627\u0631\u0647 \u0627\u0632 \u0686\u067e \u0628\u0647 \u0631\u0627\u0633\u062a \u06a9\u0627\u0631 \u0645\u06cc \u06a9\u0646\u06cc\u0645. \u062c\u0645\u0639 \u0627\u0648\u0644 \u0645\u06cc \u0628\u0627\u0634\u062f: 13=10+3<\/p>\n<\/div><\/div><\/div><img decoding=\"async\" loading=\"eager\" class=\"wp-image-1285 avia-img-lazy-loading-not-1285\"  src=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/238.png\" width=\"564\" height=\"313\" title='238' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/238.png 564w, https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/238-300x166.png 300w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/><\/div><\/li><li  class='avia-slideshow-slide av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__6  slide-6 slide-even'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__6 avia-caption'><div class=\"avia-inner-caption\"><div class='avia-caption-content '  itemprop=\"description\" ><p>\u062f\u0631 \u0646\u0647\u0627\u06cc\u062a \u06cc\u06a9 \u0639\u0645\u0644\u06cc\u0627\u062a \u062a\u0641\u0631\u06cc\u0642 \u0628\u0627\u0642\u06cc\u0645\u0627\u0646\u062f\u0647 \u062f\u0627\u0631\u06cc\u0645: 12=1-13<\/p>\n<\/div><\/div><\/div><img decoding=\"async\" loading=\"eager\" class=\"wp-image-1286 avia-img-lazy-loading-not-1286\"  src=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/239.png\" width=\"564\" height=\"315\" title='239' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/239.png 564w, https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/239-300x168.png 300w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/><\/div><\/li><li  class='avia-slideshow-slide av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__7  slide-7 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-ghkjyk-eb596ee599ac95042eea57d3343bcff1__7 avia-caption'><div class=\"avia-inner-caption\"><div class='avia-caption-content '  itemprop=\"description\" ><p>\u0627\u06a9\u0646\u0648\u0646 \u0645\u0627 \u067e\u0627\u0633\u062e \u062e\u0648\u062f \u0631\u0627 \u062f\u0627\u0631\u06cc\u0645: 12 \u0648 \u0627\u06cc\u0646 \u062f\u0642\u06cc\u0642\u0627\u064b \u0647\u0645\u0627\u0646 \u0646\u062a\u06cc\u062c\u0647 \u0627\u06cc \u0627\u0633\u062a \u06a9\u0647 \u0627\u06af\u0631 \u0641\u0631\u0645\u0648\u0644 \u0631\u0627 \u062f\u0631 \u0627\u06a9\u0633\u0644 \u0648\u0627\u0631\u062f \u06a9\u0646\u06cc\u062f\u060c \u0628\u0647 \u062f\u0633\u062a \u0645\u06cc \u0622\u0648\u0631\u06cc\u062f.<\/p>\n<\/div><\/div><\/div><img decoding=\"async\" loading=\"eager\" class=\"wp-image-1287 avia-img-lazy-loading-not-1287\"  src=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/240.png\" width=\"558\" height=\"313\" title='240' alt=''  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/240.png 558w, https:\/\/irtecnology.ir\/wp-content\/uploads\/2022\/03\/240-300x168.png 300w\" sizes=\"(max-width: 558px) 100vw, 558px\" \/><\/div><\/li><\/ul><div class='avia-slideshow-arrows avia-slideshow-controls' ><a href='#prev' class='prev-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='left-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"\u0642\u0628\u0644\u064a\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-1'>\u0642\u0628\u0644\u064a<\/title>\n<desc id='av-svg-desc-1'>\u0642\u0628\u0644\u064a<\/desc>\n<path d=\"M14.464 27.84q0.832 0.832 0 1.536-0.832 0.832-1.536 0l-12.544-12.608q-0.768-0.768 0-1.6l12.544-12.608q0.704-0.832 1.536 0 0.832 0.704 0 1.536l-11.456 11.904z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>\u0642\u0628\u0644\u064a<\/span><\/a><a href='#next' class='next-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"\u0628\u0639\u062f\u06cc\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-2' aria-describedby='av-svg-desc-2' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-2'>\u0628\u0639\u062f\u06cc<\/title>\n<desc id='av-svg-desc-2'>\u0628\u0639\u062f\u06cc<\/desc>\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>\u0628\u0639\u062f\u06cc<\/span><\/a><\/div><div class='avia-slideshow-dots avia-slideshow-controls'><a href='#1' class='goto-slide active' >1<\/a><a href='#2' class='goto-slide ' >2<\/a><a href='#3' class='goto-slide ' >3<\/a><a href='#4' class='goto-slide ' >4<\/a><a href='#5' class='goto-slide ' >5<\/a><a href='#6' class='goto-slide ' >6<\/a><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk2pkk-c7c9c5862453733160d16108c84f00e7\">\n#top .hr.hr-invisible.av-l0dk2pkk-c7c9c5862453733160d16108c84f00e7{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk2pkk-c7c9c5862453733160d16108c84f00e7 hr-invisible  avia-builder-el-4  el_after_av_slideshow  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l0dk3f3o-211e00a1c026f05f35b500fae1629ee3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h6><span><span class=\"goog-text-highlight\">\u0627\u06cc\u062c\u0627\u062f \u0641\u0631\u0645\u0648\u0644 \u0647\u0627\u06cc \u067e\u06cc\u0686\u06cc\u062f\u0647<\/span><\/span><\/h6>\n<p><span>\u062f\u0631 \u0645\u062b\u0627\u0644 \u0632\u06cc\u0631\u060c \u0646\u0634\u0627\u0646 \u062e\u0648\u0627\u0647\u06cc\u0645 \u062f\u0627\u062f \u06a9\u0647 \u0686\u06af\u0648\u0646\u0647 \u0627\u06a9\u0633\u0644 \u0627\u0632 \u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a \u0628\u0631\u0627\u06cc \u062d\u0644 \u06cc\u06a9 \u0641\u0631\u0645\u0648\u0644 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u062a\u0631 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc \u06a9\u0646\u062f.\u00a0\u062f\u0631 \u0627\u06cc\u0646\u062c\u0627 \u0645\u06cc \u062e\u0648\u0627\u0647\u06cc\u0645 \u0647\u0632\u06cc\u0646\u0647\u00a0<\/span><strong><span>\u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634<\/span><\/strong><span>\u00a0\u06cc\u06a9 \u0641\u0627\u06a9\u062a\u0648\u0631 \u067e\u0630\u06cc\u0631\u0627\u06cc\u06cc \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u06cc\u0645.\u00a0\u0628\u0631\u0627\u06cc \u0627\u0646\u062c\u0627\u0645 \u0627\u06cc\u0646 \u06a9\u0627\u0631\u060c \u0641\u0631\u0645\u0648\u0644 \u062e\u0648\u062f \u0631\u0627 \u0628\u0647 \u0635\u0648\u0631\u062a\u00a0<\/span><strong><span>=(D3+D4+D5)*0.075<\/span><\/strong><span>\u00a0\u062f\u0631 \u0633\u0644\u0648\u0644\u00a0<\/span><strong><span>D6<\/span><\/strong><span> \u0645\u06cc \u0646\u0648\u06cc\u0633\u06cc\u0645.\u00a0\u0627\u06cc\u0646 \u0641\u0631\u0645\u0648\u0644 \u0642\u06cc\u0645\u062a \u0627\u0642\u0644\u0627\u0645 \u0645\u0627 \u0631\u0627 \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc \u06a9\u0646\u062f\u060c \u0633\u067e\u0633 \u0622\u0646 \u0645\u0642\u062f\u0627\u0631 \u0631\u0627 \u062f\u0631 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a 7.5\u066a (\u06a9\u0647 \u0628\u0647 \u0635\u0648\u0631\u062a 0.075 \u0646\u0648\u0634\u062a\u0647 \u0645\u06cc \u0634\u0648\u062f) \u0636\u0631\u0628 \u0645\u06cc \u06a9\u0646\u062f \u062a\u0627 \u067e\u0627\u0633\u062e \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0646\u062f.<\/span><\/p>\n<div class=\"centerImage\"><\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk3muv-da4cdb2a248e516df8a0c7a4022abc9d\">\n#top .hr.hr-invisible.av-l0dk3muv-da4cdb2a248e516df8a0c7a4022abc9d{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk3muv-da4cdb2a248e516df8a0c7a4022abc9d hr-invisible  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-dqsb9o-9415342453c7713002b1e3983fc7002c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><img decoding=\"async\" class=\"aligncenter size-medium\" src=\"https:\/\/files.irtecnology.ir\/files.irtecnology.ir\/image2\/241%20complex_tax_formula.png\" alt=\"\u0641\u0631\u0645\u0648\u0644 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\" width=\"790\" height=\"260\" \/><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk3rk6-7e3bdac2c385d97bb71997560188f77d\">\n#top .hr.hr-invisible.av-l0dk3rk6-7e3bdac2c385d97bb71997560188f77d{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk3rk6-7e3bdac2c385d97bb71997560188f77d hr-invisible  avia-builder-el-8  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l0dk4akd-c5e26d4b8e5f5c29c1eb8fd681f3f279 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span><span class=\"goog-text-highlight\">\u0627\u06a9\u0633\u0644 \u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a \u0631\u0627 \u062f\u0646\u0628\u0627\u0644 \u0645\u06cc \u06a9\u0646\u062f \u0648 \u0627\u0628\u062a\u062f\u0627 \u0645\u0642\u0627\u062f\u06cc\u0631 \u062f\u0627\u062e\u0644 \u067e\u0631\u0627\u0646\u062a\u0632 \u0631\u0627 \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc \u06a9\u0646\u062f:\u00a0<\/span><\/span><strong><span><span class=\"goog-text-highlight\">(45.80+68.70+159.60) = 274.10<\/span><\/span><\/strong><span><span class=\"goog-text-highlight\">.\u00a0<\/span>\u0633\u067e\u0633 \u0622\u0646 \u0645\u0642\u062f\u0627\u0631 \u0631\u0627 \u062f\u0631 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0636\u0631\u0628 \u0645\u06cc \u06a9\u0646\u062f:\u00a0<\/span><strong><span>274.10*0.075<\/span><\/strong><span>.\u00a0\u0646\u062a\u06cc\u062c\u0647 \u0646\u0634\u0627\u0646 \u062e\u0648\u0627\u0647\u062f \u062f\u0627\u062f \u06a9\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0628\u0631 \u0641\u0631\u0648\u0634\u00a0<\/span><strong><span>20.56 \u062f\u0644\u0627\u0631<\/span><\/strong><span> \u0627\u0633\u062a.<\/span><\/p>\n<div class=\"centerImage\"><\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk4iwu-be26cea64474f4a7a35528d40c6ccfde\">\n#top .hr.hr-invisible.av-l0dk4iwu-be26cea64474f4a7a35528d40c6ccfde{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk4iwu-be26cea64474f4a7a35528d40c6ccfde hr-invisible  avia-builder-el-10  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-d3up1o-161236aa7f0ad955b846cef61fa60e77 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><img decoding=\"async\" class=\"aligncenter size-medium\" src=\"https:\/\/files.irtecnology.ir\/files.irtecnology.ir\/image2\/242%20complex_tax_result.png\" alt=\"\u0646\u062a\u06cc\u062c\u0647 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a\" width=\"790\" height=\"260\" \/><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk4phy-d3cd87bd057f4b8b4f18247707929dbc\">\n#top .hr.hr-invisible.av-l0dk4phy-d3cd87bd057f4b8b4f18247707929dbc{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk4phy-d3cd87bd057f4b8b4f18247707929dbc hr-invisible  avia-builder-el-12  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l0dk5d9j-f6b9507d299d4cb3c23433be5b4cbd3d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span><span class=\"\">\u0631\u0639\u0627\u06cc\u062a \u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a \u0647\u0646\u06af\u0627\u0645 \u0627\u06cc\u062c\u0627\u062f \u0641\u0631\u0645\u0648\u0644 \u0628\u0633\u06cc\u0627\u0631 \u0645\u0647\u0645 \u0627\u0633\u062a.\u00a0<\/span>\u062f\u0631 \u063a\u06cc\u0631 \u0627\u06cc\u0646 \u0635\u0648\u0631\u062a\u060c \u0627\u06a9\u0633\u0644 \u0646\u062a\u0627\u06cc\u062c \u0631\u0627 \u0628\u0647 \u062f\u0631\u0633\u062a\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u0646\u062e\u0648\u0627\u0647\u062f \u06a9\u0631\u062f.\u00a0\u062f\u0631 \u0645\u062b\u0627\u0644 \u0645\u0627\u060c \u0627\u06af\u0631\u00a0<\/span><strong><span>\u067e\u0631\u0627\u0646\u062a\u0632\u0647\u0627<\/span><\/strong><span>\u00a0\u062f\u0631\u062c \u0646\u0634\u062f\u0647 \u0628\u0627\u0634\u0646\u062f\u060c \u0627\u0628\u062a\u062f\u0627 \u0636\u0631\u0628 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc \u0634\u0648\u062f \u0648 \u0646\u062a\u06cc\u062c\u0647 \u0646\u0627\u062f\u0631\u0633\u062a \u0627\u0633\u062a.\u00a0\u067e\u0631\u0627\u0646\u062a\u0632\u0647\u0627 \u0627\u063a\u0644\u0628 \u0628\u0647\u062a\u0631\u06cc\u0646 \u0631\u0627\u0647 \u0628\u0631\u0627\u06cc \u062a\u0639\u06cc\u06cc\u0646 \u0627\u06cc\u0646\u06a9\u0647 \u06a9\u062f\u0627\u0645 \u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0628\u062a\u062f\u0627 \u062f\u0631 \u0627\u06a9\u0633\u0644 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u0634\u0648\u062f \u0647\u0633\u062a\u0646\u062f.<\/span><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk5lll-50fb0452367c40e672c9280058c0f29b\">\n#top .hr.hr-invisible.av-l0dk5lll-50fb0452367c40e672c9280058c0f29b{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk5lll-50fb0452367c40e672c9280058c0f29b hr-invisible  avia-builder-el-14  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-bkqlks-2a50d63707e98026f61f584e9485bc05 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><img decoding=\"async\" class=\"aligncenter size-medium\" src=\"https:\/\/files.irtecnology.ir\/files.irtecnology.ir\/image2\/243%20complex_tax_incorrect.png\" alt=\"\u0645\u0627\u0644\u06cc\u0627\u062a \u0646\u0627\u0635\u062d\u06cc\u062d\" width=\"790\" height=\"260\" \/><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk5s1b-a072a4d87e608cdea12e265f03a8dacd\">\n#top .hr.hr-invisible.av-l0dk5s1b-a072a4d87e608cdea12e265f03a8dacd{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk5s1b-a072a4d87e608cdea12e265f03a8dacd hr-invisible  avia-builder-el-16  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l0dk6mv5-5f9455da7c57ae8d170d84d30fa4270c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h6><span><span class=\"goog-text-highlight\">\u0628\u0631\u0627\u06cc \u0627\u06cc\u062c\u0627\u062f \u06cc\u06a9 \u0641\u0631\u0645\u0648\u0644 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0628\u0627 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0627\u0632 \u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a:<\/span><\/span><\/h6>\n<p><span>\u062f\u0631 \u0645\u062b\u0627\u0644 \u0632\u06cc\u0631\u060c \u0627\u0632\u00a0<\/span><strong><span>\u0627\u0631\u062c\u0627\u0639\u0627\u062a \u0633\u0644\u0648\u0644\u06cc \u0628\u0647<\/span><\/strong><span>\u00a0\u0647\u0645\u0631\u0627\u0647\u00a0<\/span><strong><span>\u0645\u0642\u0627\u062f\u06cc\u0631 \u0639\u062f\u062f\u06cc<\/span><\/strong><span>\u00a0\u0628\u0631\u0627\u06cc \u0627\u06cc\u062c\u0627\u062f \u06cc\u06a9 \u0641\u0631\u0645\u0648\u0644 \u067e\u06cc\u0686\u06cc\u062f\u0647 \u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u0645\u06cc\u200c\u06a9\u0646\u06cc\u0645 \u06a9\u0647 \u0645\u062c\u0645\u0648\u0639 \u0641\u0631\u0639\u06cc \u06cc\u06a9 \u0641\u0627\u06a9\u062a\u0648\u0631 \u067e\u0630\u06cc\u0631\u0627\u06cc\u06cc \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647\u00a0<\/span><strong><span>\u0645\u06cc\u200c\u06a9\u0646\u062f<\/span><\/strong><span>.\u00a0\u0627\u06cc\u0646 \u0641\u0631\u0645\u0648\u0644 \u0627\u0628\u062a\u062f\u0627 \u0647\u0632\u06cc\u0646\u0647 \u0647\u0631 \u0622\u06cc\u062a\u0645 \u0645\u0646\u0648 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc \u06a9\u0646\u062f\u060c \u0633\u067e\u0633 \u0627\u06cc\u0646 \u0645\u0642\u0627\u062f\u06cc\u0631 \u0631\u0627 \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc \u06a9\u0646\u062f.<\/span><\/p>\n<ol class=\"numbered-list\">\n<li><strong><span>\u0633\u0644\u0648\u0644\u06cc<\/span><\/strong><span>\u00a0\u0631\u0627 \u06a9\u0647 \u062d\u0627\u0648\u06cc \u0641\u0631\u0645\u0648\u0644 \u0627\u0633\u062a\u00a0\u0627\u0646\u062a\u062e\u0627\u0628 \u06a9\u0646\u06cc\u062f. \u062f\u0631 \u0645\u062b\u0627\u0644 \u062e\u0648\u062f\u060c \u0633\u0644\u0648\u0644\u00a0<\/span><strong><span>C5<\/span><\/strong><span> \u0631\u0627 \u0627\u0646\u062a\u062e\u0627\u0628 \u0645\u06cc \u06a9\u0646\u06cc\u0645.<\/span><\/li>\n<\/ol>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk6ush-f1028b525ad0e811c0088b2dc8235368\">\n#top .hr.hr-invisible.av-l0dk6ush-f1028b525ad0e811c0088b2dc8235368{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk6ush-f1028b525ad0e811c0088b2dc8235368 hr-invisible  avia-builder-el-18  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-91mul8-bb05001ae6624907f42db71fb1aa3616 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium\" src=\"https:\/\/files.irtecnology.ir\/files.irtecnology.ir\/image2\/244%20complex_subtotal_cell.png\" alt=\"\u062c\u0645\u0639 \u06a9\u0644 \u0633\u0644\u0648\u0644\" width=\"790\" height=\"233\" \/><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk6ze8-722002f3b028599b033610a018e04a65\">\n#top .hr.hr-invisible.av-l0dk6ze8-722002f3b028599b033610a018e04a65{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk6ze8-722002f3b028599b033610a018e04a65 hr-invisible  avia-builder-el-20  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l0dk7nhp-440adc71e4d9d568c9ffbd17f7ec67e1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span class=\"goog-text-highlight\">\u00a0 \u00a0 \u00a0 2.<\/span><strong><span><span class=\"goog-text-highlight\"> \u0641\u0631\u0645\u0648\u0644<\/span><\/span><\/strong><span><span class=\"goog-text-highlight\">\u00a0\u062e\u0648\u062f \u0631\u0627 \u0648\u0627\u0631\u062f\u00a0<\/span><span class=\"goog-text-highlight\">\u06a9\u0646\u06cc\u062f\u00a0<\/span>\u062f\u0631 \u0645\u062b\u0627\u0644 \u0645\u0627\u00a0<\/span><strong><span>=B3*C3+B4*C4<\/span><\/strong><span> \u0631\u0627 \u062a\u0627\u06cc\u067e \u0645\u06cc \u06a9\u0646\u06cc\u0645.\u00a0\u0627\u06cc\u0646 \u0641\u0631\u0645\u0648\u0644 \u062a\u0631\u062a\u06cc\u0628 \u0639\u0645\u0644\u06cc\u0627\u062a \u0631\u0627 \u062f\u0646\u0628\u0627\u0644 \u0645\u06cc \u06a9\u0646\u062f\u060c \u0627\u0628\u062a\u062f\u0627 \u0636\u0631\u0628 \u0631\u0627 \u0627\u0646\u062c\u0627\u0645 \u0645\u06cc \u062f\u0647\u062f:\u00a0<\/span><strong><span>2.79*35\u00a0<\/span><\/strong><strong><span>= 97.65<\/span><\/strong><span>\u00a0\u0648\u00a0<\/span><strong><span>2.29*20 = 45.80<\/span><\/strong><span>.\u00a0\u0633\u067e\u0633 \u0627\u06cc\u0646 \u0645\u0642\u0627\u062f\u06cc\u0631 \u0631\u0627 \u0628\u0631\u0627\u06cc \u0645\u062d\u0627\u0633\u0628\u0647 \u06a9\u0644 \u0627\u0636\u0627\u0641\u0647 \u0645\u06cc \u06a9\u0646\u062f:\u00a0<\/span><strong><span>97.65+45.80<\/span><\/strong><span>.<\/span><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk7yh2-b7389528c759d956bcfad6e66d25761c\">\n#top .hr.hr-invisible.av-l0dk7yh2-b7389528c759d956bcfad6e66d25761c{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk7yh2-b7389528c759d956bcfad6e66d25761c hr-invisible  avia-builder-el-22  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-83f2gc-cbab71a3be7b5cd3caaf7925143eabc1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium\" src=\"https:\/\/files.irtecnology.ir\/files.irtecnology.ir\/image2\/245%20complex_subtotal_formula.png\" alt=\"\u0641\u0631\u0645\u0648\u0644 \u062c\u0645\u0639 \u06a9\u0644\" width=\"790\" height=\"233\" \/><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk838r-d246896abf4962edf65bfe34d2af7a87\">\n#top .hr.hr-invisible.av-l0dk838r-d246896abf4962edf65bfe34d2af7a87{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk838r-d246896abf4962edf65bfe34d2af7a87 hr-invisible  avia-builder-el-24  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l0dk8qr7-13f4e0deafa3aa7964169c4e21b81609 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><span><span class=\"goog-text-highlight\">\u00a0 \u00a0 \u00a0 3. \u0635\u062d\u062a \u0641\u0631\u0645\u0648\u0644 \u062e\u0648\u062f \u0631\u0627 \u062f\u0648\u0628\u0627\u0631 \u0628\u0631\u0631\u0633\u06cc \u06a9\u0646\u06cc\u062f\u060c \u0633\u067e\u0633 <\/span><span class=\"goog-text-highlight\">\u0631\u0648\u06cc \u0635\u0641\u062d\u0647 \u06a9\u0644\u06cc\u062f\u00a0<\/span><\/span><strong><span><span class=\"goog-text-highlight\">Enter \u0631\u0627 \u0641\u0634\u0627\u0631 \u062f\u0647\u06cc\u062f.\u00a0<\/span><\/span><\/strong><span>\u0641\u0631\u0645\u0648\u0644 \u0646\u062a\u06cc\u062c\u0647 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0648 \u0646\u0645\u0627\u06cc\u0634 \u0645\u06cc\u00a0<\/span><strong><span>\u062f\u0647\u062f<\/span><\/strong><span>.\u00a0\u062f\u0631 \u0645\u062b\u0627\u0644 \u0645\u0627\u060c \u0646\u062a\u06cc\u062c\u0647 \u0646\u0634\u0627\u0646 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u06a9\u0644 \u0641\u0631\u0639\u06cc \u0633\u0641\u0627\u0631\u0634\u00a0<\/span><strong><span>143.45 \u062f\u0644\u0627\u0631<\/span><\/strong><span> \u0627\u0633\u062a.<\/span><\/p>\n<div class=\"centerImage\"><\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk8z5i-807fa8b53e3dff65ef4e000d25d2ab7c\">\n#top .hr.hr-invisible.av-l0dk8z5i-807fa8b53e3dff65ef4e000d25d2ab7c{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk8z5i-807fa8b53e3dff65ef4e000d25d2ab7c hr-invisible  avia-builder-el-26  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-57lxf0-8f66fe44530c5cc1da3dbd5d81200c0d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium\" src=\"https:\/\/files.irtecnology.ir\/files.irtecnology.ir\/image2\/246%20complex_subtotal_result.png\" alt=\"\u0646\u062a\u06cc\u062c\u0647 \u062c\u0645\u0639 \u06a9\u0644\" width=\"790\" height=\"233\" \/><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk94md-493d2d0cd528bc1ed23d93224bb665d5\">\n#top .hr.hr-invisible.av-l0dk94md-493d2d0cd528bc1ed23d93224bb665d5{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk94md-493d2d0cd528bc1ed23d93224bb665d5 hr-invisible  avia-builder-el-28  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l0dk9l8j-d314692d76303e684b91eda618c26b20 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p class=\"moreInfo\"><span><span class=\"goog-text-highlight\">\u0645\u06cc \u062a\u0648\u0627\u0646\u06cc\u062f \u0628\u0647 \u0647\u0631 \u0645\u0639\u0627\u062f\u0644\u0647 \u0627\u06cc\u00a0<\/span><\/span><strong><span><span class=\"goog-text-highlight\">\u067e\u0631\u0627\u0646\u062a\u0632<\/span><\/span><\/strong><span><span class=\"goog-text-highlight\">\u00a0\u0627\u0636\u0627\u0641\u0647 \u06a9\u0646\u06cc\u062f \u062a\u0627 \u062e\u0648\u0627\u0646\u062f\u0646 \u0622\u0646 \u0622\u0633\u0627\u0646 \u062a\u0631 \u0634\u0648\u062f.\u00a0<\/span>\u062f\u0631 \u062d\u0627\u0644\u06cc \u06a9\u0647 \u0646\u062a\u06cc\u062c\u0647 \u0641\u0631\u0645\u0648\u0644 \u062f\u0631 \u0627\u06cc\u0646 \u0645\u062b\u0627\u0644 \u0631\u0627 \u062a\u063a\u06cc\u06cc\u0631 \u0646\u0645\u06cc\u200c\u062f\u0647\u062f\u060c \u0645\u06cc\u200c\u062a\u0648\u0627\u0646\u06cc\u0645 \u0639\u0645\u0644\u06cc\u0627\u062a \u0636\u0631\u0628 \u0631\u0627 \u062f\u0631 \u062f\u0627\u062e\u0644 \u067e\u0631\u0627\u0646\u062a\u0632 \u0642\u0631\u0627\u0631 \u062f\u0647\u06cc\u0645 \u062a\u0627 \u0631\u0648\u0634\u0646 \u0634\u0648\u062f \u06a9\u0647 \u0622\u0646\u0647\u0627 \u0642\u0628\u0644 \u0627\u0632 \u062c\u0645\u0639 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc\u200c\u0634\u0648\u0646\u062f.<\/span><\/p>\n<div class=\"centerImage\"><\/div>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk9ths-fbfdc29193395312992292af26811bfd\">\n#top .hr.hr-invisible.av-l0dk9ths-fbfdc29193395312992292af26811bfd{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk9ths-fbfdc29193395312992292af26811bfd hr-invisible  avia-builder-el-30  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-49uv4s-0a516e342377337c50f08fe38d20dbe1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-medium\" src=\"https:\/\/files.irtecnology.ir\/files.irtecnology.ir\/image2\/247%20complex_subtotal_parentheses.png\" alt=\"\u062c\u0645\u0639 \u06a9\u0644 \u0628\u0627 \u067e\u0631\u0627\u0646\u062a\u0632\" width=\"790\" height=\"233\" \/><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dk9yxd-d87a24e6e85a6bda391815c8b9d3d953\">\n#top .hr.hr-invisible.av-l0dk9yxd-d87a24e6e85a6bda391815c8b9d3d953{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dk9yxd-d87a24e6e85a6bda391815c8b9d3d953 hr-invisible  avia-builder-el-32  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l0dkc4k6-fb53b1f9bf55d16decc13d797395942b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h5><span><span class=\"\">\u0686\u0627\u0644\u0634!<\/span><\/span><\/h5>\n<p><span>\u0628\u0631\u0627\u06cc \u0627\u06cc\u0646 \u0686\u0627\u0644\u0634\u060c \u0634\u0645\u0627 \u0628\u0627 \u0641\u0627\u06a9\u062a\u0648\u0631 \u062f\u06cc\u06af\u0631\u06cc \u0645\u0627\u0646\u0646\u062f \u0641\u0627\u06a9\u062a\u0648\u0631\u06cc \u06a9\u0647 \u062f\u0631 \u0645\u062b\u0627\u0644 \u0645\u0627 \u0648\u062c\u0648\u062f \u062f\u0627\u0631\u062f \u06a9\u0627\u0631 \u062e\u0648\u0627\u0647\u06cc\u062f \u06a9\u0631\u062f.\u00a0\u062f\u0631 \u0635\u0648\u0631\u062a\u200c\u062d\u0633\u0627\u0628\u060c \u0645\u0642\u062f\u0627\u0631 \u0645\u0627\u0644\u06cc\u0627\u062a \u0633\u0641\u0627\u0631\u0634\u060c \u06a9\u0644 \u0633\u0641\u0627\u0631\u0634 \u0648 \u062f\u0631 \u0635\u0648\u0631\u062a \u062f\u0627\u0634\u062a\u0646 10 \u062f\u0631\u0635\u062f \u062a\u062e\u0641\u06cc\u0641\u060c \u06a9\u0644 \u0633\u0641\u0627\u0631\u0634 \u0631\u0627 \u062e\u0648\u0627\u0647\u06cc\u062f \u062f\u06cc\u062f.<\/span><\/p>\n<ol class=\"numbered-list\">\n<li><a href=\"https:\/\/translate.google.com\/website?sl=auto&#038;tl=fa&#038;hl=en-US&#038;u=https:\/\/media.gcflearnfree.org\/content\/5c09825977c05003547285a8_12_06_2018\/excel_complexformulas_practice.xlsx\"><span>\u06a9\u062a\u0627\u0628 \u06a9\u0627\u0631 \u062a\u0645\u0631\u06cc\u0646\u06cc<\/span><\/a><span>\u00a0\u0645\u0627 \u0631\u0627 \u0628\u0627\u0632\u00a0\u06a9\u0646\u06cc\u062f.<\/span><\/li>\n<li><span>\u0631\u0648\u06cc \u0628\u0631\u06af\u0647\u00a0<\/span><strong><span>Challenge<\/span><\/strong><span>\u00a0worksheet \u062f\u0631 \u067e\u0627\u06cc\u06cc\u0646 \u0633\u0645\u062a \u0686\u067e \u06a9\u062a\u0627\u0628 \u06a9\u0627\u0631 \u06a9\u0644\u06cc\u06a9 \u06a9\u0646\u06cc\u062f.<\/span><\/li>\n<li><span>\u062f\u0631 \u0633\u0644\u0648\u0644\u00a0<\/span><strong><span>D7<\/span><\/strong><span>\u00a0\u0641\u0631\u0645\u0648\u0644\u06cc \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0627\u06a9\u062a\u0648\u0631 \u0631\u0627 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc \u06a9\u0646\u062f.\u00a0\u0627\u0632 \u0646\u0631\u062e \u0645\u0627\u0644\u06cc\u0627\u062a \u0641\u0631\u0648\u0634\u00a0<\/span><strong><span>7.5\u066a<\/span><\/strong><span>\u00a0\u0627\u0633\u062a\u0641\u0627\u062f\u0647 \u06a9\u0646\u06cc\u062f.<\/span><\/li>\n<li><span>\u062f\u0631 \u0633\u0644\u0648\u0644\u00a0<\/span><strong><span>D8<\/span><\/strong><span>\u00a0\u060c \u0641\u0631\u0645\u0648\u0644\u06cc \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u06a9\u0644 \u0633\u0641\u0627\u0631\u0634 \u0631\u0627 \u067e\u06cc\u062f\u0627 \u06a9\u0646\u062f.\u00a0\u0628\u0647 \u0639\u0628\u0627\u0631\u062a \u062f\u06cc\u06af\u0631\u060c \u0627\u06cc\u0646 \u0641\u0631\u0645\u0648\u0644 \u0628\u0627\u06cc\u062f \u0633\u0644\u0648\u0644 \u0647\u0627\u06cc\u00a0<\/span><strong><span>D3:D7<\/span><\/strong><span> \u0631\u0627 \u0627\u0636\u0627\u0641\u0647 \u06a9\u0646\u062f.<\/span><\/li>\n<li><span>\u062f\u0631 \u0633\u0644\u0648\u0644\u00a0<\/span><strong><span>D9<\/span><\/strong><span>\u00a0\u0641\u0631\u0645\u0648\u0644\u06cc \u0627\u06cc\u062c\u0627\u062f \u06a9\u0646\u06cc\u062f \u06a9\u0647 \u06a9\u0644 \u0631\u0627 \u067e\u0633 \u0627\u0632\u00a0<\/span><strong><span>10\u066a<\/span><\/strong><span> \u062a\u062e\u0641\u06cc\u0641 \u0645\u062d\u0627\u0633\u0628\u0647 \u0645\u06cc \u06a9\u0646\u062f.<\/span><\/li>\n<li><span>\u0648\u0642\u062a\u06cc \u06a9\u0627\u0631\u062a\u0627\u0646 \u062a\u0645\u0627\u0645 \u0634\u062f\u060c \u0635\u0641\u062d\u0647 \u06af\u0633\u062a\u0631\u062f\u0647 \u0634\u0645\u0627 \u0628\u0627\u06cc\u062f \u0628\u0647 \u0634\u06a9\u0644 \u0632\u06cc\u0631 \u0628\u0627\u0634\u062f:<\/span><\/li>\n<\/ol>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l0dkcrsy-2e853a56fbfee7354f87afbd37db7f14\">\n#top 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id=\"style-css-av-l0dkcwlx-6a473bb4f7580f1f44cc26e21e36b323\">\n#top .hr.hr-invisible.av-l0dkcwlx-6a473bb4f7580f1f44cc26e21e36b323{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-l0dkcwlx-6a473bb4f7580f1f44cc26e21e36b323 hr-invisible  avia-builder-el-36  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class=\"pld-like-dislike-wrap pld-template-1\">\r\n    <div class=\"pld-like-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-like-trigger pld-like-dislike-trigger  \" title=\"\u0639\u0644\u0627\u0642\u0647 \u0645\u0646\u062f\u06cc\" data-post-id=\"1276\" data-trigger-type=\"like\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-thumbs-up\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-like-count-wrap pld-count-wrap\">0    <\/span>\r\n<\/div><div class=\"pld-dislike-wrap  pld-common-wrap\">\r\n    <a href=\"javascript:void(0)\" class=\"pld-dislike-trigger pld-like-dislike-trigger  \" title=\"\u0639\u062f\u0645 \u0639\u0644\u0627\u0642\u0647 \u0645\u0646\u062f\u06cc\" data-post-id=\"1276\" data-trigger-type=\"dislike\" data-restriction=\"cookie\" data-already-liked=\"0\">\r\n                        <i class=\"fas fa-thumbs-down\"><\/i>\r\n                <\/a>\r\n    <span class=\"pld-dislike-count-wrap pld-count-wrap\">0<\/span>\r\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>0 0<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,34],"tags":[],"class_list":["post-1276","post","type-post","status-publish","format-standard","hentry","category-formulas-and-functions","category-third-skill"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - 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