{"id":15191,"date":"2025-09-03T03:40:40","date_gmt":"2025-09-03T03:40:40","guid":{"rendered":"https:\/\/avoylenden.com\/l\/?p=15191"},"modified":"2025-09-03T04:40:30","modified_gmt":"2025-09-03T04:40:30","slug":"whate-is-balance-sheet","status":"publish","type":"post","link":"https:\/\/avoylenden.com\/l\/whate-is-balance-sheet\/","title":{"rendered":"\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0995\u09bf? \u2013 \u09ac\u09cd\u09af\u09be\u0996\u09cd\u09af\u09be, \u0989\u09a6\u09be\u09b9\u09b0\u09a3 \u0993 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac"},"content":{"rendered":"<article class=\"avoy-post balance-sheet\">\n<header><em>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f\u09c7\u09b0 \u09b8\u0982\u099c\u09cd\u099e\u09be, \u09b8\u09ae\u09c0\u0995\u09b0\u09a3, \u0985\u0982\u09b6, \u0989\u09a6\u09be\u09b9\u09b0\u09a3 \u0993 \u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3\u0964<\/em><\/header>\n<p><!-- Table of Contents --><\/p>\n<nav aria-label=\"Table of contents\">\n<h2>\u09b8\u09c2\u099a\u09bf\u09aa\u09a4\u09cd\u09b0<\/h2>\n<ol>\n<li><a href=\"#what-is-balance-sheet\">\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0995\u09bf?<\/a><\/li>\n<li><a href=\"#equation\">\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f\u09c7\u09b0 \u09ae\u09cc\u09b2\u09bf\u0995 \u09b8\u09ae\u09c0\u0995\u09b0\u09a3<\/a><\/li>\n<li><a href=\"#sections\">\u09aa\u09cd\u09b0\u09a7\u09be\u09a8 \u0985\u0982\u09b6\u09b8\u09ae\u09c2\u09b9<\/a><\/li>\n<li><a href=\"#why-important\">\u0995\u09c7\u09a8 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3?<\/a><\/li>\n<li><a href=\"#example\">\u0989\u09a6\u09be\u09b9\u09b0\u09a3 \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f<\/a><\/li>\n<li><a href=\"#tips\">\u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09c1\u09a4 \u0995\u09b0\u09be\u09b0 \u099f\u09bf\u09aa\u09b8<\/a><\/li>\n<li><a href=\"#faq\">\u09aa\u09cd\u09b0\u09b6\u09cd\u09a8\u09cb\u09a4\u09cd\u09a4\u09b0 (FAQ)<\/a><\/li>\n<\/ol>\n<\/nav>\n<section id=\"what-is-balance-sheet\">\n<h2>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0995\u09bf?<\/h2>\n<p>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f (Balance Sheet) \u09b9\u09b2\u09cb \u098f\u0995\u099f\u09bf \u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09be\u09a8\u09c7\u09b0 <strong>\u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09b8\u09ae\u09af\u09bc\u09c7\u09b0 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u0985\u09ac\u09b8\u09cd\u09a5\u09be\u09b0 \u09aa\u09cd\u09b0\u09a4\u09bf\u09ac\u09c7\u09a6\u09a8<\/strong>\u2014\u09af\u09c7\u0996\u09be\u09a8\u09c7 \u09ae\u09cb\u099f<br \/>\n<strong>\u09b8\u09ae\u09cd\u09aa\u09a6 (Assets)<\/strong>, <strong>\u09a6\u09be\u09af\u09bc (Liabilities)<\/strong> \u098f\u09ac\u0982 <strong>\u09ae\u09be\u09b2\u09bf\u0995\u09be\u09a8\u09be \u09ae\u09c2\u09b2\u09a7\u09a8 (Equity)<\/strong> \u09a6\u09c7\u0996\u09be\u09a8\u09cb \u09b9\u09af\u09bc\u0964<br \/>\n\u09b8\u09b9\u099c\u09ad\u09be\u09ac\u09c7: \u09ac\u09cd\u09af\u09ac\u09b8\u09be\u09b0 \u09b9\u09be\u09a4\u09c7 \u0995\u09c0 \u0986\u099b\u09c7 \u098f\u09ac\u0982 \u09b8\u09c7\u0997\u09c1\u09b2\u09cb\u09b0 \u0985\u09b0\u09cd\u09a5\u09be\u09af\u09bc\u09a8 \u0995\u09c0\u09ad\u09be\u09ac\u09c7 \u09b9\u09af\u09bc\u09c7\u099b\u09c7\u2014\u09a4\u09be\u09b0 \u09b8\u09cd\u09a8\u09cd\u09af\u09be\u09aa\u09b6\u099f\u0964<\/p>\n<\/section>\n<section id=\"equation\">\n<h2>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f\u09c7\u09b0 \u09ae\u09cc\u09b2\u09bf\u0995 \u09b8\u09ae\u09c0\u0995\u09b0\u09a3<\/h2>\n<p><strong>\u09b8\u09ae\u09cd\u09aa\u09a6 = \u09a6\u09be\u09af\u09bc + \u09ae\u09be\u09b2\u09bf\u0995\u09be\u09a8\u09be \u09ae\u09c2\u09b2\u09a7\u09a8<\/strong><\/p>\n<p>\u0985\u09b0\u09cd\u09a5\u09be\u09ce \u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09be\u09a8\u09c7\u09b0 \u09b8\u09ac \u09b8\u09ae\u09cd\u09aa\u09a6\u09c7\u09b0 \u0989\u09ce\u09b8 \u09b9\u09df \u09ae\u09be\u09b2\u09bf\u0995\u09c7\u09b0 \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997 \u09ac\u09be \u09ac\u09be\u0987\u09b0\u09c7\u09b0 \u098b\u09a3 \u09a5\u09c7\u0995\u09c7\u0964 \u098f\u0987 \u09b8\u09ae\u09c0\u0995\u09b0\u09a3 \u09b8\u09ac\u09b8\u09ae\u09af\u09bc \u09ae\u09bf\u09b2\u09a4\u09c7 \u09b9\u09ac\u09c7\u0964<\/p>\n<\/section>\n<section id=\"sections\">\n<h2>\u09aa\u09cd\u09b0\u09a7\u09be\u09a8 \u0985\u0982\u09b6\u09b8\u09ae\u09c2\u09b9<\/h2>\n<h3>\u09e7) \u09b8\u09ae\u09cd\u09aa\u09a6 (Assets)<\/h3>\n<ul>\n<li><strong>\u099a\u09b2\u09a4\u09bf \u09b8\u09ae\u09cd\u09aa\u09a6 (Current Assets):<\/strong> \u09a8\u0997\u09a6 \u0985\u09b0\u09cd\u09a5, \u09ac\u09cd\u09af\u09be\u0982\u0995 \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8, \u09aa\u09be\u0993\u09a8\u09be (Accounts Receivable), \u09b8\u09cd\u099f\u0995\/\u0987\u09a8\u09ad\u09c7\u09a8\u09cd\u099f\u09b0\u09bf \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf\u0964<\/li>\n<li><strong>\u0985\u099a\u09b2 \u09b8\u09ae\u09cd\u09aa\u09a6 (Non-Current Assets):<\/strong> \u099c\u09ae\u09bf, \u09ad\u09ac\u09a8, \u09af\u09a8\u09cd\u09a4\u09cd\u09b0\u09aa\u09be\u09a4\u09bf, \u09af\u09be\u09a8\u09ac\u09be\u09b9\u09a8, \u09a6\u09c0\u09b0\u09cd\u0998\u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09bf \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997, \u0985\u09ac\u099a\u09af\u09bc\u09af\u09cb\u0997\u09cd\u09af \u09b8\u09ae\u09cd\u09aa\u09a6 \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf\u0964<\/li>\n<\/ul>\n<h3>\u09e8) \u09a6\u09be\u09af\u09bc (Liabilities)<\/h3>\n<ul>\n<li><strong>\u099a\u09b2\u09a4\u09bf \u09a6\u09be\u09af\u09bc (Current Liabilities):<\/strong> \u0995\u09cd\u09b0\u09c7\u09a1\u09bf\u099f\u09b0\/\u09a6\u09c7\u09a8\u09be\u09a6\u09be\u09b0\u09a6\u09c7\u09b0 \u09ac\u09bf\u09b2, \u09ac\u09c7\u09a4\u09a8 \u09ac\u0995\u09c7\u09df\u09be, \u09b8\u09cd\u09ac\u09b2\u09cd\u09aa\u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09bf \u098b\u09a3, \u09aa\u09cd\u09b0\u09a6\u09c7\u09af\u09bc \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf\u0964<\/li>\n<li><strong>\u0985\u099a\u09b2 \u09a6\u09be\u09af\u09bc (Non-Current Liabilities):<\/strong> \u09a6\u09c0\u09b0\u09cd\u0998\u09ae\u09c7\u09af\u09bc\u09be\u09a6\u09bf \u098b\u09a3, \u09ac\u09a8\u09cd\u09a1, \u09b2\u09bf\u099c \u09a6\u09be\u09af\u09bc \u0987\u09a4\u09cd\u09af\u09be\u09a6\u09bf\u0964<\/li>\n<\/ul>\n<h3>\u09e9) \u09ae\u09be\u09b2\u09bf\u0995\u09be\u09a8\u09be \u09ae\u09c2\u09b2\u09a7\u09a8 (Owner\u2019s Equity)<\/h3>\n<ul>\n<li>\u09ae\u09be\u09b2\u09bf\u0995\/\u09b6\u09c7\u09af\u09bc\u09be\u09b0\u09b9\u09cb\u09b2\u09cd\u09a1\u09be\u09b0\u09c7\u09b0 \u099c\u09ae\u09be\u0995\u09c3\u09a4 \u09ae\u09c2\u09b2\u09a7\u09a8<\/li>\n<li>\u09b8\u099e\u09cd\u099a\u09bf\u09a4 \u09b2\u09be\u09ad (Retained Earnings)<\/li>\n<li>\u0985\u09a8\u09cd\u09af\u09be\u09a8\u09cd\u09af \u09b0\u09bf\u099c\u09be\u09b0\u09cd\u09ad<\/li>\n<\/ul>\n<\/section>\n<section id=\"why-important\">\n<h2>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0995\u09c7\u09a8 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3?<\/h2>\n<ul>\n<li>\u09ac\u09cd\u09af\u09ac\u09b8\u09be\u09b0 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u09b8\u09cd\u09ac\u09be\u09b8\u09cd\u09a5\u09cd\u09af \u0993 \u099d\u09c1\u0981\u0995\u09bf \u09ac\u09cb\u099d\u09be\u09af\u09bc<\/li>\n<li>\u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997\u0995\u09be\u09b0\u09c0 \u0993 \u098b\u09a3\u09a6\u09be\u09a4\u09be\u09b0 \u0986\u09b8\u09cd\u09a5\u09be \u09ac\u09be\u09a1\u09bc\u09be\u09af\u09bc<\/li>\n<li>\u0995\u09cd\u09af\u09be\u09b6, \u098b\u09a3 \u0993 \u09ae\u09c2\u09b2\u09a7\u09a8\u09c7\u09b0 \u09ad\u09be\u09b0\u09b8\u09be\u09ae\u09cd\u09af \u09ae\u09c2\u09b2\u09cd\u09af\u09be\u09af\u09bc\u09a8 \u09b8\u09b9\u099c \u09b9\u09af\u09bc<\/li>\n<li>\u0985\u09a8\u09c1\u09aa\u09be\u09a4 \u09ac\u09bf\u09b6\u09cd\u09b2\u09c7\u09b7\u09a3 (Current Ratio, Debt-to-Equity, Quick Ratio) \u0995\u09b0\u09be \u09af\u09be\u09af\u09bc<\/li>\n<li>\u09ac\u09be\u099c\u09c7\u099f\u09bf\u0982 \u098f\u09ac\u0982 \u09ad\u09ac\u09bf\u09b7\u09cd\u09af\u09ce \u09b8\u09bf\u09a6\u09cd\u09a7\u09be\u09a8\u09cd\u09a4\u09c7 \u09b8\u09b9\u09be\u09af\u09bc\u0995<\/li>\n<\/ul>\n<\/section>\n<section id=\"example\">\n<h2>\u098f\u0995\u099f\u09bf \u0989\u09a6\u09be\u09b9\u09b0\u09a3 \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f<\/h2>\n<p><strong>\u0985\u09ad\u09af\u09bc \u099f\u09cd\u09b0\u09c7\u09a1\u09be\u09b0\u09cd\u09b8<\/strong> \u2013 \u0985\u09b0\u09cd\u09a5\u09ac\u099b\u09b0\u09c7\u09b0 \u09b6\u09c7\u09b7 \u09a6\u09bf\u09a8\u09c7:<\/p>\n<figure id=\"attachment_15195\" aria-describedby=\"caption-attachment-15195\" style=\"width: 1024px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/avoylenden.com\/l\/wp-content\/uploads\/2025\/09\/balance-sheet-AVOY-LENDEN.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-15195 size-large\" src=\"https:\/\/avoylenden.com\/l\/wp-content\/uploads\/2025\/09\/balance-sheet-AVOY-LENDEN-1024x615.png\" alt=\"balance sheet AVOY-LENDEN\" width=\"1024\" height=\"615\" srcset=\"https:\/\/avoylenden.com\/l\/wp-content\/uploads\/2025\/09\/balance-sheet-AVOY-LENDEN-1024x615.png 1024w, https:\/\/avoylenden.com\/l\/wp-content\/uploads\/2025\/09\/balance-sheet-AVOY-LENDEN-300x180.png 300w, https:\/\/avoylenden.com\/l\/wp-content\/uploads\/2025\/09\/balance-sheet-AVOY-LENDEN-768x462.png 768w, https:\/\/avoylenden.com\/l\/wp-content\/uploads\/2025\/09\/balance-sheet-AVOY-LENDEN.png 1366w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption id=\"caption-attachment-15195\" class=\"wp-caption-text\">balance sheet AVOY-LENDEN<\/figcaption><\/figure>\n<div class=\"table-wrap\" style=\"overflow-x: auto;\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>\u09b8\u09ae\u09cd\u09aa\u09a6 (Assets)<\/th>\n<th>\u099f\u09be\u0995\u09be (\u09f3)<\/th>\n<th>\u09a6\u09be\u09af\u09bc \u0993 \u09ae\u09c2\u09b2\u09a7\u09a8 (Liabilities &amp; Equity)<\/th>\n<th>\u099f\u09be\u0995\u09be (\u09f3)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u09a8\u0997\u09a6 \u0985\u09b0\u09cd\u09a5<\/td>\n<td>\u09eb\u09e6,\u09e6\u09e6\u09e6<\/td>\n<td>\u09a6\u09c7\u09a8\u09be\u09a6\u09be\u09b0\u09a6\u09c7\u09b0 \u09aa\u09be\u0993\u09a8\u09be<\/td>\n<td>\u09e9\u09e6,\u09e6\u09e6\u09e6<\/td>\n<\/tr>\n<tr>\n<td>\u09b8\u09cd\u099f\u0995\/\u0987\u09a8\u09ad\u09c7\u09a8\u09cd\u099f\u09b0\u09bf<\/td>\n<td>\u09e7,\u09e8\u09e6,\u09e6\u09e6\u09e6<\/td>\n<td>\u09ac\u09cd\u09af\u09be\u0982\u0995 \u098b\u09a3<\/td>\n<td>\u09ea\u09e6,\u09e6\u09e6\u09e6<\/td>\n<\/tr>\n<tr>\n<td>\u09af\u09a8\u09cd\u09a4\u09cd\u09b0\u09aa\u09be\u09a4\u09bf<\/td>\n<td>\u09ee\u09e6,\u09e6\u09e6\u09e6<\/td>\n<td>\u09ae\u09be\u09b2\u09bf\u0995\u09be\u09a8\u09be \u09ae\u09c2\u09b2\u09a7\u09a8<\/td>\n<td>\u09e7,\u09ee\u09e6,\u09e6\u09e6\u09e6<\/td>\n<\/tr>\n<tr>\n<td><strong>\u09ae\u09cb\u099f \u09b8\u09ae\u09cd\u09aa\u09a6<\/strong><\/td>\n<td><strong>\u09e8,\u09eb\u09e6,\u09e6\u09e6\u09e6<\/strong><\/td>\n<td><strong>\u09ae\u09cb\u099f \u09a6\u09be\u09af\u09bc \u0993 \u09ae\u09c2\u09b2\u09a7\u09a8<\/strong><\/td>\n<td><strong>\u09e8,\u09eb\u09e6,\u09e6\u09e6\u09e6<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u098f\u0996\u09be\u09a8\u09c7 <em>\u09b8\u09ae\u09cd\u09aa\u09a6 = \u09a6\u09be\u09af\u09bc + \u09ae\u09be\u09b2\u09bf\u0995\u09be\u09a8\u09be \u09ae\u09c2\u09b2\u09a7\u09a8<\/em>\u2014\u09b8\u09ae\u09c0\u0995\u09b0\u09a3\u099f\u09bf \u09b8\u09a0\u09bf\u0995\u09ad\u09be\u09ac\u09c7 \u09ae\u09bf\u09b2\u099b\u09c7\u0964<\/p>\n<\/section>\n<section id=\"tips\">\n<h2>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09c1\u09a4 \u0995\u09b0\u09be\u09b0 \u09a6\u09cd\u09b0\u09c1\u09a4 \u099f\u09bf\u09aa\u09b8<\/h2>\n<ul>\n<li>\u09a4\u09be\u09b0\u09bf\u0996\u099f\u09bf \u09b8\u09cd\u09aa\u09b7\u09cd\u099f\u09ad\u09be\u09ac\u09c7 \u09b2\u09bf\u0996\u09c1\u09a8 (\u09af\u09c7\u09ae\u09a8: \u201c\u09e9\u09e7 \u09ae\u09be\u09b0\u09cd\u099a \u09e8\u09e6\u09e8\u09eb \u09a4\u09be\u09b0\u09bf\u0996\u09c7\u201d).<\/li>\n<li>\u099a\u09b2\u09a4\u09bf \u0993 \u0985\u099a\u09b2 \u09b6\u09cd\u09b0\u09c7\u09a3\u09bf\u09ac\u09bf\u09a8\u09cd\u09af\u09be\u09b8 \u09aa\u09b0\u09bf\u09b7\u09cd\u0995\u09be\u09b0 \u09b0\u09be\u0996\u09c1\u09a8\u0964<\/li>\n<li>\u0987\u09a8\u09ad\u09c7\u09a8\u09cd\u099f\u09b0\u09bf, \u09aa\u09be\u0993\u09a8\u09be-\u09a6\u09c7\u09a8\u09be \u09ae\u09bf\u09b2\u09bf\u09af\u09bc\u09c7 \u09a8\u09bf\u09a8 (reconciliation).<\/li>\n<li>\u0985\u09ac\u099a\u09af\u09bc \u0993 \u09aa\u09cd\u09b0\u09ad\u09bf\u09b6\u09a8 \u0986\u09aa\u09a1\u09c7\u099f \u0995\u09b0\u09c7 \u09a8\u09bf\u09a8\u0964<\/li>\n<li>\u09b8\u09ae\u09c0\u0995\u09b0\u09a3\u099f\u09bf \u09ae\u09bf\u09b2\u099b\u09c7 \u0995\u09bf \u09a8\u09be \u09b8\u09ac\u09b6\u09c7\u09b7\u09c7 \u099a\u09c7\u0995 \u0995\u09b0\u09c1\u09a8\u0964<\/li>\n<\/ul>\n<\/section>\n<section id=\"faq\">\n<h2>\u09aa\u09cd\u09b0\u09b6\u09cd\u09a8\u09cb\u09a4\u09cd\u09a4\u09b0 (FAQ)<\/h2>\n<details open=\"open\">\n<summary>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0995\u09ac\u09c7 \u09a4\u09c8\u09b0\u09bf \u09b9\u09af\u09bc?<\/summary>\n<p>\u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u09ae\u09be\u09b8\/\u09a4\u09cd\u09b0\u09c8\u09ae\u09be\u09b8\u09bf\u0995\/\u09ac\u099b\u09b0\u09c7\u09b0 \u09b6\u09c7\u09b7\u09c7, \u098f\u09ac\u0982 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u09aa\u09cd\u09b0\u09a4\u09bf\u09ac\u09c7\u09a6\u09a8 \u09aa\u09cd\u09b0\u0995\u09be\u09b6\u09c7\u09b0 \u09b8\u09ae\u09af\u09bc\u0964<\/p>\n<\/details>\n<details open=\"open\">\n<summary>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0993 \u0986\u09af\u09bc-\u09ac\u09cd\u09af\u09af\u09bc (P&amp;L) \u098f\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u09aa\u09be\u09b0\u09cd\u09a5\u0995\u09cd\u09af \u0995\u09c0?<\/summary>\n<p>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u09a6\u09c7\u0996\u09be\u09af\u09bc \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09a6\u09bf\u09a8\u09c7 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u0985\u09ac\u09b8\u09cd\u09a5\u09be; P&amp;L \u09a6\u09c7\u0996\u09be\u09af\u09bc \u098f\u0995\u099f\u09bf \u09b8\u09ae\u09af\u09bc\u099c\u09c1\u09a1\u09bc\u09c7 \u0986\u09af\u09bc-\u09ac\u09cd\u09af\u09af\u09bc\u09c7\u09b0 \u09ab\u09b2\u09be\u09ab\u09b2\u0964<\/p>\n<\/details>\n<details open=\"open\">\n<summary>\u0995\u09cd\u09af\u09be\u09b6 \u09ab\u09cd\u09b2\u09cb \u09b8\u09cd\u099f\u09c7\u099f\u09ae\u09c7\u09a8\u09cd\u099f\u09c7\u09b0 \u09b8\u09be\u09a5\u09c7 \u09b8\u09ae\u09cd\u09aa\u09b0\u09cd\u0995 \u0995\u09c0?<\/summary>\n<p>\u0995\u09cd\u09af\u09be\u09b6 \u09ab\u09cd\u09b2\u09cb \u09b8\u09cd\u099f\u09c7\u099f\u09ae\u09c7\u09a8\u09cd\u099f \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f\u09c7\u09b0 \u09a6\u09c1\u099f\u09bf \u09a4\u09be\u09b0\u09bf\u0996\u09c7\u09b0 \u0995\u09cd\u09af\u09be\u09b6 \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8\u09c7\u09b0 \u09aa\u09be\u09b0\u09cd\u09a5\u0995\u09cd\u09af \u09ac\u09cd\u09af\u09be\u0996\u09cd\u09af\u09be \u0995\u09b0\u09c7\u0964<\/p>\n<\/details>\n<details open=\"open\">\n<summary>\u098f\u09b8\u098f\u09ae\u0987 \u09ac\u09cd\u09af\u09ac\u09b8\u09be\u09af\u09bc \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u09a6\u09b0\u0995\u09be\u09b0 \u0995\u09c7\u09a8?<\/summary>\n<p>\u098b\u09a3, \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997, \u099f\u09c7\u09a8\u09cd\u09a1\u09be\u09b0, \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u0993 \u09b8\u09bf\u09a6\u09cd\u09a7\u09be\u09a8\u09cd\u09a4 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7 \u098f\u099f\u09bf \u0986\u09ac\u09b6\u09cd\u09af\u0995\u09c0\u09af\u09bc \u09a1\u0995\u09c1\u09ae\u09c7\u09a8\u09cd\u099f\u0964<\/p>\n<\/details>\n<\/section>\n<footer><strong>\u0995\u09c0\u0993\u09af\u09bc\u09be\u09b0\u09cd\u09a1:<\/strong> \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0995\u09bf, \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0989\u09a6\u09be\u09b9\u09b0\u09a3, \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f\u09c7\u09b0 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac, Balance Sheet in Bangla, \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f\u09c7\u09b0 \u0985\u0982\u09b6<\/footer>\n<\/article>\n<p><!-- Optional: FAQ Schema (keep if your site allows script tags in posts) --><br \/>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0995\u09ac\u09c7 \u09a4\u09c8\u09b0\u09bf \u09b9\u09af\u09bc?\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u09b8\u09be\u09a7\u09be\u09b0\u09a3\u09a4 \u09ae\u09be\u09b8\/\u09a4\u09cd\u09b0\u09c8\u09ae\u09be\u09b8\u09bf\u0995\/\u09ac\u099b\u09b0\u09c7\u09b0 \u09b6\u09c7\u09b7\u09c7, \u098f\u09ac\u0982 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u09aa\u09cd\u09b0\u09a4\u09bf\u09ac\u09c7\u09a6\u09a8 \u09aa\u09cd\u09b0\u0995\u09be\u09b6\u09c7\u09b0 \u09b8\u09ae\u09af\u09bc\u0964\" }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0993 \u0986\u09df-\u09ac\u09cd\u09af\u09df (P&L) \u098f\u09b0 \u09ae\u09a7\u09cd\u09af\u09c7 \u09aa\u09be\u09b0\u09cd\u09a5\u0995\u09cd\u09af \u0995\u09c0?\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u09a6\u09c7\u0996\u09be\u09af\u09bc \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09a6\u09bf\u09a8\u09c7 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u0985\u09ac\u09b8\u09cd\u09a5\u09be; P&L \u09a6\u09c7\u0996\u09be\u09af\u09bc \u098f\u0995\u099f\u09bf \u09b8\u09ae\u09af\u09bc\u099c\u09c1\u09a1\u09bc\u09c7 \u0986\u09af\u09bc-\u09ac\u09cd\u09af\u09af\u09bc\u09c7\u09b0 \u09ab\u09b2\u09be\u09ab\u09b2\u0964\" }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u0995\u09cd\u09af\u09be\u09b6 \u09ab\u09cd\u09b2\u09cb \u09b8\u09cd\u099f\u09c7\u099f\u09ae\u09c7\u09a8\u09cd\u099f\u09c7\u09b0 \u09b8\u09be\u09a5\u09c7 \u09b8\u09ae\u09cd\u09aa\u09b0\u09cd\u0995 \u0995\u09c0?\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u0995\u09cd\u09af\u09be\u09b6 \u09ab\u09cd\u09b2\u09cb \u09b8\u09cd\u099f\u09c7\u099f\u09ae\u09c7\u09a8\u09cd\u099f \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f\u09c7\u09b0 \u09a6\u09c1\u099f\u09bf \u09a4\u09be\u09b0\u09bf\u0996\u09c7\u09b0 \u0995\u09cd\u09af\u09be\u09b6 \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8\u09c7\u09b0 \u09aa\u09be\u09b0\u09cd\u09a5\u0995\u09cd\u09af \u09ac\u09cd\u09af\u09be\u0996\u09cd\u09af\u09be \u0995\u09b0\u09c7\u0964\" }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"\u098f\u09b8\u098f\u09ae\u0987 \u09ac\u09cd\u09af\u09ac\u09b8\u09be\u09af\u09bc \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u09a6\u09b0\u0995\u09be\u09b0 \u0995\u09c7\u09a8?\",\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"\u098b\u09a3, \u09ac\u09bf\u09a8\u09bf\u09af\u09bc\u09cb\u0997, \u099f\u09c7\u09a8\u09cd\u09a1\u09be\u09b0, \u099f\u09cd\u09af\u09be\u0995\u09cd\u09b8 \u0993 \u09b8\u09bf\u09a6\u09cd\u09a7\u09be\u09a8\u09cd\u09a4 \u0997\u09cd\u09b0\u09b9\u09a3\u09c7 \u098f\u099f\u09bf \u0986\u09ac\u09b6\u09cd\u09af\u0995\u09c0\u09af\u09bc \u09a1\u0995\u09c1\u09ae\u09c7\u09a8\u09cd\u099f\u0964\" }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f\u09c7\u09b0 \u09b8\u0982\u099c\u09cd\u099e\u09be, \u09b8\u09ae\u09c0\u0995\u09b0\u09a3, \u0985\u0982\u09b6, \u0989\u09a6\u09be\u09b9\u09b0\u09a3 \u0993 \u0995\u09c7\u09a8 \u098f\u099f\u09bf \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3\u0964 \u09b8\u09c2\u099a\u09bf\u09aa\u09a4\u09cd\u09b0 \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0995\u09bf? \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f\u09c7\u09b0 \u09ae\u09cc\u09b2\u09bf\u0995 \u09b8\u09ae\u09c0\u0995\u09b0\u09a3 \u09aa\u09cd\u09b0\u09a7\u09be\u09a8 \u0985\u0982\u09b6\u09b8\u09ae\u09c2\u09b9 \u0995\u09c7\u09a8 \u0997\u09c1\u09b0\u09c1\u09a4\u09cd\u09ac\u09aa\u09c2\u09b0\u09cd\u09a3? \u0989\u09a6\u09be\u09b9\u09b0\u09a3 \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u09aa\u09cd\u09b0\u09b8\u09cd\u09a4\u09c1\u09a4 \u0995\u09b0\u09be\u09b0 \u099f\u09bf\u09aa\u09b8 \u09aa\u09cd\u09b0\u09b6\u09cd\u09a8\u09cb\u09a4\u09cd\u09a4\u09b0 (FAQ) \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f \u0995\u09bf? \u09ac\u09cd\u09af\u09be\u09b2\u09c7\u09a8\u09cd\u09b8 \u09b6\u09bf\u099f (Balance Sheet) \u09b9\u09b2\u09cb \u098f\u0995\u099f\u09bf \u09aa\u09cd\u09b0\u09a4\u09bf\u09b7\u09cd\u09a0\u09be\u09a8\u09c7\u09b0 \u09a8\u09bf\u09b0\u09cd\u09a6\u09bf\u09b7\u09cd\u099f \u09b8\u09ae\u09af\u09bc\u09c7\u09b0 \u0986\u09b0\u09cd\u09a5\u09bf\u0995 \u0985\u09ac\u09b8\u09cd\u09a5\u09be\u09b0 \u09aa\u09cd\u09b0\u09a4\u09bf\u09ac\u09c7\u09a6\u09a8\u2014\u09af\u09c7\u0996\u09be\u09a8\u09c7 \u09ae\u09cb\u099f \u09b8\u09ae\u09cd\u09aa\u09a6 (Assets), \u09a6\u09be\u09af\u09bc (Liabilities) \u098f\u09ac\u0982 \u09ae\u09be\u09b2\u09bf\u0995\u09be\u09a8\u09be \u09ae\u09c2\u09b2\u09a7\u09a8 (Equity) \u09a6\u09c7\u0996\u09be\u09a8\u09cb 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