{"id":2665,"date":"2020-08-29T01:19:50","date_gmt":"2020-08-28T21:19:50","guid":{"rendered":"http:\/\/accountants.org.ge\/?p=2665"},"modified":"2020-08-29T15:13:41","modified_gmt":"2020-08-29T11:13:41","slug":"%e1%83%a8%e1%83%94%e1%83%ae%e1%83%95%e1%83%94%e1%83%93%e1%83%a0%e1%83%90-%e1%83%99%e1%83%90%e1%83%95%e1%83%99%e1%83%90%e1%83%a1%e1%83%98%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%90%e1%83%94%e1%83%a0%e1%83%97","status":"publish","type":"post","link":"https:\/\/bugaltrebi.com\/en\/2020\/08\/29\/%e1%83%a8%e1%83%94%e1%83%ae%e1%83%95%e1%83%94%e1%83%93%e1%83%a0%e1%83%90-%e1%83%99%e1%83%90%e1%83%95%e1%83%99%e1%83%90%e1%83%a1%e1%83%98%e1%83%98%e1%83%a1-%e1%83%a1%e1%83%90%e1%83%94%e1%83%a0%e1%83%97\/","title":{"rendered":"\u10e8\u10d4\u10ee\u10d5\u10d4\u10d3\u10e0\u10d0 \u10d9\u10d0\u10d5\u10d9\u10d0\u10e1\u10d8\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10d8\u10e1\u10e2\u10d4\u10e2\u10d8\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10d7\u10d0\u10dc"},"content":{"rendered":"\n<p>11 \u10dc\u10dd\u10d4\u10db\u10d1\u10d4\u10e0\u10e1, \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d3\u10e6\u10d4\u10e1\u10d7\u10d0\u10dc \u10d3\u10d0\u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d4\u10d1\u10d8\u10d7, \u10d9\u10d0\u10d5\u10d9\u10d0\u10e1\u10d8\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10e1 \u201e\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d7\u10d0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1\u201c \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d4\u10d1\u10d8 \u10d4\u10e1\u10e2\u10e3\u10db\u10e0\u10dc\u10d4\u10dc. \u201e\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d7\u10d0 \u10d9\u10d0\u10d5\u10e8\u10d8\u10e0\u10d8\u10e1\u201c \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d4\u10da\u10db\u10d0, \u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10db\u10d0, \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10d7\u10d0 \u10e2\u10e0\u10d4\u10dc\u10d4\u10e0\u10db\u10d0 \u10d3\u10d0 \u10d0\u10db\u10d0\u10d5\u10d4 \u10d3\u10e0\u10dd\u10e1, \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10e3\u10da\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8\u10d8\u10e1 \u10e1\u10d0\u10e1\u10ec\u10d0\u10d5\u10da\u10dd \u10ea\u10d4\u10dc\u10e2\u10e0\u10d8\u10e1 \u10d3\u10d0\u10db\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10d4\u10da\u10db\u10d0 \u10e2\u10d0\u10e2\u10d0 \u10d1\u10d4\u10e0\u10d8\u10eb\u10d4\u10db, \u10d9\u10e1\u10e3-\u10e1 \u10d1\u10d8\u10d6\u10dc\u10d4\u10e1\u10d8\u10e1 \u10e4\u10d0\u10d9\u10e3\u10da\u10e2\u10d4\u10e2\u10d8\u10e1 \u10e1\u10e2\u10e3\u10d3\u10d4\u10dc\u10e2\u10d4\u10d1\u10e1 \u10d2\u10d0\u10d0\u10ea\u10dc\u10dd \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d8\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10db\u10d8\u10db\u10d0\u10e0\u10d7\u10e3\u10da\u10d4\u10d1\u10d4\u10d1\u10d8 \u10d3\u10d0 \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10d5\u10d0\u10d9\u10d0\u10dc\u10e1\u10d8\u10d4\u10d1\u10d8.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>\u10d0\u10e6\u10e1\u10d0\u10dc\u10d8\u10e8\u10dc\u10d0\u10d5\u10d8\u10d0, \u10e0\u10dd\u10db \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d0\u10ea\u10d8\u10d0\u10e8\u10d8 \u10d2\u10d0\u10d4\u10e0\u10d7\u10d8\u10d0\u10dc\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 6500-\u10d6\u10d4 \u10db\u10d4\u10e2\u10d8 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d8 \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10d8.\u10db\u10dd\u10db\u10ee\u10e1\u10d4\u10dc\u10d4\u10d1\u10d4\u10da\u10db\u10d0, \u10d0\u10e1\u10d4\u10d5\u10d4, \u10d8\u10e1\u10d0\u10e3\u10d1\u10e0\u10d0 \u10e8\u10e0\u10dd\u10db\u10d8\u10e1 \u10d1\u10d0\u10d6\u10e0\u10d8\u10e1 \u10e2\u10d4\u10dc\u10d3\u10d4\u10dc\u10ea\u10d8\u10d4\u10d1\u10d6\u10d4 \u10e1\u10d0\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10dd, \u10e1\u10d0\u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10ee\u10d0\u10d3\u10dd \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10db\u10dd\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e1\u10e4\u10d4\u10e0\u10dd\u10e8\u10d8.\u10e1\u10d0\u10d8\u10dc\u10e4\u10dd\u10e0\u10db\u10d0\u10ea\u10d8\u10dd \u10e8\u10d4\u10ee\u10d5\u10d4\u10d3\u10e0\u10d0 \u10d9\u10e1\u10e3-\u10e1 \u10d9\u10d0\u10e0\u10d8\u10d4\u10e0\u10e3\u10da\u10d8 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10db\u10e1\u10d0\u10ee\u10e3\u10e0\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d1\u10d0\u10d9\u10d0\u10da\u10d0\u10d5\u10e0\u10dd \u10de\u10e0\u10dd\u10d2\u10e0\u10d0\u10db\u10d8\u10e1 \u10ee\u10d4\u10da\u10db\u10eb\u10e6\u10d5\u10d0\u10dc\u10d4\u10da\u10d8\u10e1, \u10d7\u10d4\u10d0 \u10da\u10d0\u10d6\u10d0\u10e0\u10d0\u10e8\u10d5\u10d8\u10da\u10d8\u10e1 \u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d4\u10d1\u10d8\u10d7 \u10d2\u10d0\u10d8\u10db\u10d0\u10e0\u10d7\u10d0.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>11 &#4316;&#4317;&#4308;&#4315;&#4305;&#4308;&#4320;&#4321;, &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4312;&#4312;&#4321; &#4321;&#4304;&#4308;&#4320;&#4311;&#4304;&#4328;&#4317;&#4320;&#4312;&#4321;&#4317; &#4307;&#4326;&#4308;&#4321;&#4311;&#4304;&#4316; &#4307;&#4304;&#4313;&#4304;&#4309;&#4328;&#4312;&#4320;&#4308;&#4305;&#4312;&#4311;, &#4313;&#4304;&#4309;&#4313;&#4304;&#4321;&#4312;&#4312;&#4321; &#4321;&#4304;&#4308;&#4320;&#4311;&#4304;&#4328;&#4317;&#4320;&#4312;&#4321;&#4317; &#4323;&#4316;&#4312;&#4309;&#4308;&#4320;&#4321;&#4312;&#4322;&#4308;&#4322;&#4321; &bdquo;&#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4311;&#4304; &#4313;&#4304;&#4309;&#4328;&#4312;&#4320;&#4312;&#4321;&ldquo; &#4332;&#4304;&#4320;&#4315;&#4317;&#4315;&#4304;&#4307;&#4306;&#4308;&#4316;&#4314;&#4308;&#4305;&#4312; &#4308;&#4321;&#4322;&#4323;&#4315;&#4320;&#4316;&#4308;&#4316;. &bdquo;&#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4311;&#4304; &#4313;&#4304;&#4309;&#4328;&#4312;&#4320;&#4312;&#4321;&ldquo; &#4307;&#4304;&#4315;&#4324;&#4323;&#4331;&#4316;&#4308;&#4305;&#4308;&#4314;&#4315;&#4304;, &#4307;&#4312;&#4320;&#4308;&#4325;&#4322;&#4317;&#4320;&#4315;&#4304;, &#4322;&#4320;&#4308;&#4316;&#4308;&#4320;&#4311;&#4304; &#4322;&#4320;&#4308;&#4316;&#4308;&#4320;&#4315;&#4304; &#4307;&#4304; &#4304;&#4315;&#4304;&#4309;&#4308; &#4307;&#4320;&#4317;&#4321;, &#4318;&#4320;&#4304;&#4325;&#4322;&#4312;&#4313;&#4323;&#4314;&#4312; &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4312;&#4312;&#4321; &#4321;&#4304;&#4321;&#4332;&#4304;&#4309;&#4314;&#4317; &#4330;&#4308;&#4316;&#4322;&#4320;&#4312;&#4321; &#4307;&#4304;&#4315;&#4324;&#4323;&#4331;&#4316;&#4308;&#4305;&#4308;&#4314;&#4315;&#4304; &#4322;&#4304;&#4322;&#4304; &#4305;&#4308;&#4320;&#4312;&#4331;&#4308;&#4315;, &#4313;&#4321;&#4323;-&#4321; &#4305;&#4312;&#4310;&#4316;&#4308;&#4321;&#4312;&#4321; &#4324;&#4304;&#4313;&#4323;&#4314;&#4322;&#4308;&#4322;&#4312;&#4321; &#4321;&#4322;&#4323;&#4307;&#4308;&#4316;&#4322;&#4308;&#4305;&#4321; &#4306;&#4304;&#4304;&#4330;&#4316;&#4317; &#4317;&#4320;&#4306;&#4304;&#4316;&#4312;&#4310;&#4304;&#4330;&#4312;&#4312;&#4321; &#4321;&#4304;&#4325;&#4315;&#4312;&#4304;&#4316;&#4317;&#4305;&#4312;&#4321; &#4331;&#4312;&#4320;&#4312;&#4311;&#4304;&#4307;&#4312; &#4315;&#4312;&#4315;&#4304;&#4320;&#4311;&#4323;&#4314;&#4308;&#4305;&#4308;&#4305;&#4312; &#4307;&#4304; &#4304;&#4320;&#4321;&#4308;&#4305;&#4323;&#4314;&#4312; &#4309;&#4304;&#4313;&#4304;&#4316;&#4321;&#4312;&#4308;&#4305;&#4312;. &nbsp; &#4304;&#4326;&#4321;&#4304;&#4316;&#4312;&#4328;&#4316;&#4304;&#4309;&#4312;&#4304;, &#4320;&#4317;&#4315; &#4317;&#4320;&#4306;&#4304;&#4316;&#4312;&#4310;&#4304;&#4330;&#4312;&#4304;&#4328;&#4312; &#4306;&#4304;&#4308;&#4320;&#4311;&#4312;&#4304;&#4316;&#4308;&#4305;&#4323;&#4314;&#4312;&#4304; 6500-&#4310;&#4308; &#4315;&#4308;&#4322;&#4312; &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4312; &#4307;&#4304; 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