{"id":700,"date":"2026-11-09T19:35:05","date_gmt":"2026-11-09T17:35:05","guid":{"rendered":"https:\/\/elegant.menu\/blog\/?p=700"},"modified":"2026-11-09T19:35:07","modified_gmt":"2026-11-09T17:35:07","slug":"nuqtat-altaadul-lilmataam","status":"publish","type":"post","link":"https:\/\/elegant.menu\/blog\/ar\/nuqtat-altaadul-lilmataam\/","title":{"rendered":"\u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645: \u0643\u0645 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0630\u064a \u062a\u062d\u062a\u0627\u062c\u0647 \u064a\u0648\u0645\u064a\u064b\u0627\u061f"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0645\u0637\u0639\u0645\u0643 \u0645\u0642\u064a\u0633\u0629\u064b \u0628\u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0647\u064a <strong>\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u00f7 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/strong>\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u0647\u064a \u0645\u0627 \u064a\u0646\u0641\u0642\u0647 \u0627\u0644\u0632\u0628\u0648\u0646 \u062f\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0637\u0631\u0648\u062d\u064b\u0627 \u0645\u0646\u0647 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u064a \u064a\u0633\u0628\u0628\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u0632\u0628\u0648\u0646 (\u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0648\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0628\u0637\u0627\u0642\u0627\u062a \u0648\u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629). \u0627\u0642\u0633\u0645 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0639\u0644\u0649 \u0639\u062f\u062f \u0623\u064a\u0627\u0645 \u0627\u0644\u0639\u0645\u0644 \u0644\u062a\u0639\u0631\u0641 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0630\u064a \u062a\u062d\u062a\u0627\u062c\u0647 \u0643\u0644 \u064a\u0648\u0645 \u0642\u0628\u0644 \u0623\u0646 \u064a\u062d\u0642\u0642 \u0627\u0644\u0645\u0637\u0639\u0645 \u064a\u0648\u0631\u0648 \u0648\u0627\u062d\u062f\u064b\u0627 \u0645\u0646 \u0627\u0644\u0631\u0628\u062d. \u064a\u0634\u0631\u062d \u0647\u0630\u0627 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u062d\u0633\u0627\u0628 \u062e\u0637\u0648\u0629 \u0628\u062e\u0637\u0648\u0629\u060c \u0645\u0639 \u0623\u0645\u062b\u0644\u0629 \u0628\u0627\u0644\u064a\u0648\u0631\u0648 \u0648\u0642\u0648\u0627\u0639\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062a\u064a \u062a\u063a\u064a\u0651\u0631\u0647 \u0641\u064a \u0625\u064a\u0637\u0627\u0644\u064a\u0627 \u0648\u0623\u0644\u0645\u0627\u0646\u064a\u0627 \u0648\u0647\u0648\u0644\u0646\u062f\u0627 \u0648\u0627\u0644\u0646\u0631\u0648\u064a\u062c \u0648\u062a\u0631\u0643\u064a\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0625\u062c\u0627\u0628\u0629 \u0627\u0644\u0645\u062e\u062a\u0635\u0631\u0629:<\/strong> \u0644\u062f\u0649 \u0645\u0637\u0639\u0645 \u0635\u063a\u064a\u0631 (\u062a\u0631\u0627\u062a\u0648\u0631\u064a\u0627) \u064a\u062a\u0633\u0639 \u0644\u064040 \u0634\u062e\u0635\u064b\u0627 \u062a\u0643\u0627\u0644\u064a\u0641 \u062b\u0627\u0628\u062a\u0629 \u0642\u062f\u0631\u0647\u0627 16,000 \u20ac \u0634\u0647\u0631\u064a\u064b\u0627. \u064a\u0646\u0641\u0642 \u0627\u0644\u0632\u0628\u0648\u0646 33 \u20ac \u0634\u0627\u0645\u0644\u0629 \u0636\u0631\u064a\u0628\u0629 10%\u060c \u0623\u064a 30 \u20ac \u0635\u0627\u0641\u064a\u0629\u060c \u0648\u064a\u0633\u0628\u0628 \u0643\u0644 \u0632\u0628\u0648\u0646 13 \u20ac \u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629\u060c \u0641\u064a\u0633\u0627\u0647\u0645 \u0643\u0644 \u0632\u0628\u0648\u0646 \u0628\u064017 \u20ac \u0641\u064a \u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629. 16,000 \u20ac \u00f7 17 \u20ac = 942 \u0632\u0628\u0648\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u0634\u0647\u0631\u061b \u0648\u0645\u0639 \u0627\u0644\u0639\u0645\u0644 26 \u064a\u0648\u0645\u064b\u0627 \u064a\u0635\u0628\u062d \u0627\u0644\u0639\u062f\u062f <strong>37 \u0632\u0628\u0648\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u064a\u0648\u0645<\/strong> (\u0643\u0644 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u062a\u0648\u0636\u064a\u062d\u064a\u0629). \u0627\u0644\u0632\u0628\u0648\u0646 \u0631\u0642\u0645 38 \u0641\u064a \u064a\u0648\u0645 \u0639\u0627\u062f\u064a \u0647\u0648 \u062d\u064a\u062b \u064a\u0628\u062f\u0623 \u0627\u0644\u0631\u0628\u062d.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/strong> = \u0645\u062a\u0648\u0633\u0637 \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0632\u0628\u0648\u0646 \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u00f7 (1 + \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629)<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/strong> = \u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u2212 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/li>\n\n\n\n<li><strong>\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0627\u0644\u0634\u0647\u0631<\/strong> = \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u00f7 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/li>\n\n\n\n<li><strong>\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0627\u0644\u064a\u0648\u0645<\/strong> = \u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0627\u0644\u0634\u0647\u0631 \u00f7 \u0623\u064a\u0627\u0645 \u0627\u0644\u0639\u0645\u0644<\/li>\n\n\n\n<li><strong>\u0645\u0628\u064a\u0639\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u062f\u0644<\/strong> = \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u00f7 \u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 (\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u00f7 \u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642)<\/li>\n\n\n\n<li><strong>\u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0644\u062a\u062d\u0642\u064a\u0642 \u0631\u0628\u062d \u0645\u0633\u062a\u0647\u062f\u0641<\/strong> = (\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 + \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641) \u00f7 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0647\u064a \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645 \u0647\u064a \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0623\u0648 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646\u060c \u0627\u0644\u0630\u064a \u062a\u063a\u0637\u064a \u0639\u0646\u062f\u0647 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u062c\u0645\u064a\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0628\u0627\u0644\u0636\u0628\u0637\u060c \u0641\u0644\u0627 \u064a\u062d\u0642\u0642 \u0627\u0644\u0645\u0637\u0639\u0645 \u0631\u0628\u062d\u064b\u0627 \u0648\u0644\u0627 \u062e\u0633\u0627\u0631\u0629. \u062a\u062d\u062a\u0647\u0627 \u064a\u0643\u0644\u0641\u0643 \u0643\u0644 \u0634\u0647\u0631 \u0645\u0627\u0644\u064b\u0627\u061b \u0648\u0641\u0648\u0642\u0647\u0627 \u064a\u0636\u064a\u0641 \u0643\u0644 \u0632\u0628\u0648\u0646 \u0625\u0636\u0627\u0641\u064a \u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0643\u0627\u0645\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u0631\u0628\u062d\u060c \u0644\u0623\u0646 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0648\u0627\u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0645\u062f\u0641\u0648\u0639\u0627\u0646 \u0628\u0627\u0644\u0641\u0639\u0644.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0641\u0643\u0631 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0639\u0627\u062f\u0629\u064b \u0628\u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0644\u0627 \u0628\u0627\u0644\u064a\u0648\u0631\u0648\u060c \u0644\u0623\u0646 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0647\u0645 \u0645\u0627 \u062a\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0635\u0627\u0644\u0629 \u0648\u062a\u062e\u0637\u0637 \u0644\u0647. \u0648\u0627\u0644\u062d\u0633\u0627\u0628 \u0648\u0627\u062d\u062f \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u062a\u064a\u0646: \u0645\u062a\u0649 \u0639\u0631\u0641\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646\u060c \u064a\u0635\u0628\u062d \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0628\u064a\u0646 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0648\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u0636\u0631\u0628 \u0648\u0627\u062d\u062f\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062d\u0633\u0628 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0644\u0645\u0637\u0639\u0645\u0643 \u0641\u064a 5 \u062e\u0637\u0648\u0627\u062a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u062d\u0633\u0627\u0628 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644\u060c \u0635\u0646\u0651\u0641 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u0645\u0627\u0636\u064a \u0625\u0644\u0649 \u062b\u0627\u0628\u062a\u0629 \u0648\u0645\u062a\u063a\u064a\u0631\u0629\u060c \u0648\u062d\u0648\u0651\u0644 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0625\u0644\u0649 \u0635\u0627\u0641\u064a \u0625\u0646\u0641\u0627\u0642 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646\u060c \u0648\u0627\u0637\u0631\u062d \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646\u060c \u062b\u0645 \u0627\u0642\u0633\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0639\u0644\u0649 \u0645\u0627 \u064a\u062a\u0628\u0642\u0649. \u0627\u0633\u062a\u062e\u062f\u0645 \u0645\u062a\u0648\u0633\u0637 \u0622\u062e\u0631 \u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0623\u062d\u062f \u0627\u0644\u0623\u0634\u0647\u0631 \u063a\u064a\u0631 \u0627\u0639\u062a\u064a\u0627\u062f\u064a.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 1: \u0627\u0643\u062a\u0628 \u062a\u0643\u0627\u0644\u064a\u0641\u0643 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0644\u0634\u0647\u0631 \u0648\u0627\u062d\u062f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u062f\u0641\u0639\u0647\u0627 \u0633\u0648\u0627\u0621 \u062e\u062f\u0645\u062a 10 \u0632\u0628\u0627\u0626\u0646 \u0623\u0648 100. \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0637\u0639\u0645 \u0641\u064a \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u062a\u0648\u0636\u064a\u062d\u064a:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 (\u0634\u0647\u0631\u064a\u064b\u0627)<\/th><th>\u0627\u0644\u0645\u0628\u0644\u063a<\/th><\/tr><\/thead><tbody><tr><td>\u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/td><td>4,500 \u20ac<\/td><\/tr><tr><td>\u0627\u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0628\u0639\u0642\u0648\u062f \u062b\u0627\u0628\u062a\u0629\u060c \u0634\u0627\u0645\u0644\u064b\u0627 \u062a\u0643\u0627\u0644\u064a\u0641 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644<\/td><td>9,000 \u20ac<\/td><\/tr><tr><td>\u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a<\/td><td>900 \u20ac<\/td><\/tr><tr><td>\u0627\u0644\u062a\u0623\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0648\u0627\u0644\u062a\u0631\u0627\u062e\u064a\u0635 \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a<\/td><td>800 \u20ac<\/td><\/tr><tr><td>\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0642\u0631\u0648\u0636 \u0648\u062a\u0623\u062c\u064a\u0631 \u0627\u0644\u0645\u0639\u062f\u0627\u062a<\/td><td>600 \u20ac<\/td><\/tr><tr><td>\u0627\u0644\u062a\u0633\u0648\u064a\u0642<\/td><td>200 \u20ac<\/td><\/tr><tr><td><strong>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/strong><\/td><td><strong>16,000 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u062d\u0633\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u062a\u0643\u0644\u0641\u062a\u0647\u0645 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0644\u0627 \u0628\u0631\u0627\u062a\u0628\u0647\u0645 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a: \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0639\u0644\u0649 \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0642\u062f \u062a\u0636\u064a\u0641 \u062d\u0635\u0629 \u0643\u0628\u064a\u0631\u0629\u060c \u0648\u0647\u064a \u062a\u062e\u062a\u0644\u0641 \u0645\u0646 \u0628\u0644\u062f \u0644\u0622\u062e\u0631. \u0648\u0625\u0646 \u0643\u0646\u062a \u062a\u062f\u0641\u0639 \u0644\u0646\u0641\u0633\u0643 \u0631\u0627\u062a\u0628\u064b\u0627 \u0641\u0623\u062f\u0631\u062c\u0647\u061b \u0648\u0625\u0644\u0627 \u0641\u0625\u0646 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u062a\u0641\u062a\u0631\u0636 \u0623\u0646\u0643 \u062a\u0639\u0645\u0644 \u0645\u062c\u0627\u0646\u064b\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 2: \u0627\u062d\u0633\u0628 \u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0633\u0645 \u0635\u0627\u0641\u064a \u0645\u0628\u064a\u0639\u0627\u062a\u0643 (\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629) \u0639\u0644\u0649 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627\u060c \u0623\u0648 \u062e\u0630 \u0645\u062a\u0648\u0633\u0637 \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u0632\u0628\u0648\u0646 \u0648\u0627\u0637\u0631\u062d \u0645\u0646\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629. \u0639\u0646\u062f 33 \u20ac \u062a\u0634\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0625\u064a\u0637\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 10%\u060c \u064a\u0643\u0648\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 33 \u20ac \u00f7 1.10 = 30.00 \u20ac. \u0648\u0625\u0630\u0627 \u0643\u0646\u062a \u062a\u062a\u0642\u0627\u0636\u0649 \u0631\u0633\u0645 \u0627\u0644\u0637\u0627\u0648\u0644\u0629 (\u0627\u0644\u0640<em>coperto<\/em> \u0627\u0644\u0625\u064a\u0637\u0627\u0644\u064a) \u0623\u0648 \u0631\u0633\u0645 \u062e\u062f\u0645\u0629 \u062a\u062d\u062a\u0641\u0638 \u0628\u0647\u060c \u0641\u0623\u062f\u0631\u062c\u0647 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 3: \u0627\u062d\u0633\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0631\u062a\u0641\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0648\u062a\u0646\u062e\u0641\u0636 \u0645\u0639 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646. \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0645\u0637\u0639\u0645\u060c \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u0641\u064a \u0627\u0644\u0645\u062a\u0648\u0633\u0637:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0628\u0646\u0633\u0628\u0629 30% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642: 9.00 \u20ac (\u0631\u0642\u0645\u0643 \u0627\u0644\u0641\u0639\u0644\u064a \u064a\u0623\u062a\u064a \u0645\u0646 \u0646\u0633\u0628\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a\u0629 \u0644\u062f\u064a\u0643)<\/li>\n\n\n\n<li>\u0645\u0648\u0638\u0641\u0648\u0646 \u0628\u0627\u0644\u0633\u0627\u0639\u0629 \u062a\u0633\u062a\u062f\u0639\u064a\u0647\u0645 \u0639\u0646\u062f \u0627\u0632\u062f\u064a\u0627\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646: 3.00 \u20ac<\/li>\n\n\n\n<li>\u0639\u0645\u0648\u0644\u0627\u062a \u0627\u0644\u0628\u0637\u0627\u0642\u0627\u062a \u0648\u0627\u0644\u062f\u0641\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: 0.50 \u20ac (\u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a \u0643\u0634\u0641 \u0645\u0632\u0648\u0651\u062f \u0627\u0644\u062f\u0641\u0639)<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0646\u0627\u062f\u064a\u0644 \u0648\u0645\u0648\u0627\u062f \u0627\u0644\u062a\u0646\u0638\u064a\u0641 \u0648\u0627\u0644\u0645\u0641\u0627\u0631\u0634 \u0648\u0639\u0628\u0648\u0627\u062a \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629: 0.50 \u20ac<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u062c\u0645\u0648\u0639: <strong>13.00 \u20ac \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/strong>. \u0639\u0645\u0648\u0644\u0629 \u0645\u0646\u0635\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0644 \u0645\u062a\u063a\u064a\u0631\u0629 \u0623\u064a\u0636\u064b\u0627\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u062e\u0635 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0648\u0635\u064a\u0644 \u0641\u0642\u0637\u060c \u0641\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0644 \u062c\u0632\u0621\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0645\u0646 \u0639\u0645\u0644\u0643 \u0641\u0627\u062d\u0633\u0628\u0647 \u0643\u0642\u0646\u0627\u0629 \u0645\u0646\u0641\u0635\u0644\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 4: \u0627\u062d\u0633\u0628 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">30.00 \u20ac \u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u2212 13.00 \u20ac \u062a\u0643\u0644\u0641\u0629 \u0645\u062a\u063a\u064a\u0631\u0629 = <strong>17.00 \u20ac \u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/strong>. \u0648\u0643\u0646\u0633\u0628\u0629 \u0645\u0626\u0648\u064a\u0629: 17 \u20ac \u00f7 30 \u20ac = 56.7%\u060c \u0623\u064a \u0623\u0646 \u0646\u062d\u0648 57 \u0633\u0646\u062a\u064b\u0627 \u0645\u0646 \u0643\u0644 \u064a\u0648\u0631\u0648 \u0635\u0627\u0641\u064d \u064a\u0646\u0641\u0642\u0647 \u0627\u0644\u0632\u0628\u0648\u0646 \u062a\u0630\u0647\u0628 \u0644\u062a\u063a\u0637\u064a\u0629 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u060c \u062b\u0645 \u062a\u0635\u0628\u062d \u0631\u0628\u062d\u064b\u0627 \u0628\u0639\u062f \u062a\u063a\u0637\u064a\u062a\u0647\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0644\u062e\u0637\u0648\u0629 5: \u0627\u0642\u0633\u0645 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">16,000 \u20ac \u00f7 17.00 \u20ac = 941.2\u060c \u0641\u0642\u0631\u0651\u0628\u0647\u0627 \u0625\u0644\u0649 <strong>942 \u0632\u0628\u0648\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u0634\u0647\u0631<\/strong>. \u0648\u0645\u0639 \u0627\u0644\u0639\u0645\u0644 26 \u064a\u0648\u0645\u064b\u0627 \u0641\u064a \u0627\u0644\u0634\u0647\u0631 (\u064a\u0648\u0645 \u0625\u063a\u0644\u0627\u0642 \u0623\u0633\u0628\u0648\u0639\u064a)\u060c \u064a\u0643\u0648\u0646 942 \u00f7 26 = 36.2\u060c \u0623\u064a <strong>37 \u0632\u0628\u0648\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u064a\u0648\u0645<\/strong>. \u0648\u0628\u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a: 16,000 \u20ac \u00f7 56.7% = <strong>28,235 \u20ac \u0635\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0647\u0631<\/strong>. \u0648\u0645\u0639 40 \u0645\u0642\u0639\u062f\u064b\u0627\u060c \u0641\u0625\u0646 37 \u0632\u0628\u0648\u0646\u064b\u0627 \u0628\u064a\u0646 \u0627\u0644\u063a\u062f\u0627\u0621 \u0648\u0627\u0644\u0639\u0634\u0627\u0621 \u0623\u0642\u0644 \u0645\u0646 \u062f\u0648\u0631\u0629 \u062c\u0644\u0648\u0633 \u0643\u0627\u0645\u0644\u0629 \u064a\u0648\u0645\u064a\u064b\u0627: \u0647\u062f\u0641 \u064a\u0633\u062a\u0637\u064a\u0639 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0637\u0639\u0645 \u0645\u0642\u0627\u0631\u0646\u062a\u0647 \u0628\u0645\u0627 \u062a\u062d\u0642\u0642\u0647 \u0627\u0644\u0635\u0627\u0644\u0629 \u0641\u0639\u0644\u064b\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u0645 \u0632\u0628\u0648\u0646\u064b\u0627 \u062a\u062d\u062a\u0627\u062c \u064a\u0648\u0645\u064a\u064b\u0627 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u062f\u0644\u061f \u0645\u062b\u0627\u0644 \u062b\u0627\u0646\u064d \u0628\u0636\u0631\u064a\u0628\u0629 \u0645\u062e\u062a\u0644\u0637\u0629<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0639\u062a\u0645\u062f \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u064a\u0648\u0645\u064a \u0627\u0644\u0630\u064a \u062a\u062d\u062a\u0627\u062c\u0647 \u0639\u0644\u0649 \u062a\u0643\u0627\u0644\u064a\u0641\u0643 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0648\u0645\u0633\u0627\u0647\u0645\u062a\u0643 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646\u060c \u0641\u0644\u0627 \u064a\u0648\u062c\u062f \u0631\u0642\u0645 \u0639\u0627\u0645\u061b \u0648\u064a\u0648\u0636\u062d \u0627\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u062b\u0627\u0646\u064a \u0643\u064a\u0641 \u062a\u063a\u064a\u0651\u0631 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0641\u0627\u062a\u0648\u0631\u0629 \u0645\u062e\u062a\u0644\u0637\u0629 \u0627\u0644\u0625\u062c\u0627\u0628\u0629. \u062e\u0630 \u0645\u0637\u0639\u0645 \u0628\u064a\u062a\u0632\u0627 \u062a\u0648\u0636\u064a\u062d\u064a\u064b\u0627 \u0641\u064a \u0623\u0644\u0645\u0627\u0646\u064a\u0627\u060c \u062d\u064a\u062b \u064a\u062e\u0636\u0639 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0642\u062f\u064e\u0651\u0645 \u0641\u064a \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0644\u0636\u0631\u064a\u0628\u0629 7% \u0645\u0646\u0630 1 \u064a\u0646\u0627\u064a\u0631 2026 \u0628\u064a\u0646\u0645\u0627 \u062a\u0628\u0642\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0639\u0646\u062f 19% (<a href=\"https:\/\/www.frankfurt-main.ihk.de\/branchenthemen\/portal-gastronomie-tourismus-und-gesundheitswirtschaft\/wichtige-informationen-zum-gaststaettengewerbe\/news-fuer-die-gastronomie\/reduzierter-mehrwertsteuersatz-6847546\" target=\"_blank\" rel=\"noopener\">IHK Frankfurt<\/a>):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 24 \u20ac: 18 \u20ac \u0628\u064a\u062a\u0632\u0627 \u0648\u0645\u0642\u0628\u0644\u0627\u062a\u060c \u06486 \u20ac \u0645\u0634\u0631\u0648\u0628\u0627\u062a<\/li>\n\n\n\n<li>\u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642: 18 \u20ac \u00f7 1.07 + 6 \u20ac \u00f7 1.19 = 16.82 \u20ac + 5.04 \u20ac = <strong>21.86 \u20ac<\/strong><\/li>\n\n\n\n<li>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629: \u0637\u0639\u0627\u0645 \u0648\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0628\u0646\u0633\u0628\u0629 27% (5.90 \u20ac) + \u0645\u0648\u0638\u0641\u0648\u0646 \u0625\u0636\u0627\u0641\u064a\u0648\u0646 2.50 \u20ac + \u0639\u0645\u0648\u0644\u0627\u062a \u0648\u0645\u0633\u062a\u0647\u0644\u0643\u0627\u062a 0.60 \u20ac = <strong>9.00 \u20ac<\/strong><\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629: 21.86 \u20ac \u2212 9.00 \u20ac = <strong>12.86 \u20ac<\/strong><\/li>\n\n\n\n<li>\u062a\u0643\u0627\u0644\u064a\u0641 \u062b\u0627\u0628\u062a\u0629 11,500 \u20ac \u00f7 12.86 \u20ac = 894.2 \u2190 <strong>895 \u0632\u0628\u0648\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u0634\u0647\u0631\u060c 35 \u0641\u064a \u0627\u0644\u064a\u0648\u0645<\/strong> \u0639\u0644\u0649 \u0645\u062f\u0649 26 \u064a\u0648\u0645\u064b\u0627<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0648 \u0627\u0633\u062a\u062e\u062f\u0645 \u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0637\u0639\u0645 \u0641\u0627\u062a\u0648\u0631\u0629 \u0627\u0644\u064024 \u20ac \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0644\u0628\u062f\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 15 \u20ac \u0648\u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 767 \u0632\u0628\u0648\u0646\u064b\u0627: \u0623\u064a 128 \u0632\u0628\u0648\u0646\u064b\u0627 \u0623\u0642\u0644 \u0641\u064a \u0627\u0644\u0634\u0647\u0631\u060c \u0646\u062d\u0648 5 \u064a\u0648\u0645\u064a\u064b\u0627\u060c \u0648\u0647\u0648 \u062a\u0642\u062f\u064a\u0631 \u0645\u062a\u0641\u0627\u0626\u0644 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0644\u0627\u0632\u0645. \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0635\u0651\u0644\u0647\u0627 \u062a\u0639\u0648\u062f \u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628\u060c \u0641\u0627\u0633\u062a\u0628\u0639\u062f\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0648\u0645\u0646 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0639\u064b\u0627.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u063a\u064a\u0651\u0631 \u0627\u0644\u0631\u0642\u0645 \u0623\u0643\u062b\u0631 \u0645\u0646 \u063a\u064a\u0631\u0647<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u063a\u064a\u0651\u0631 \u0639\u0627\u0645\u0644\u064b\u0627 \u0648\u0627\u062d\u062f\u064b\u0627 \u0641\u064a \u0643\u0644 \u0645\u0631\u0629 \u0641\u064a \u0645\u062b\u0627\u0644 \u0627\u0644\u0645\u0637\u0639\u0645 (16,000 \u20ac \u062a\u0643\u0627\u0644\u064a\u0641 \u062b\u0627\u0628\u062a\u0629\u060c 30 \u20ac \u0635\u0627\u0641\u064a \u0625\u0646\u0641\u0627\u0642\u060c 13 \u20ac \u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u062a\u063a\u064a\u0631\u0629\u060c 26 \u064a\u0648\u0645\u064b\u0627) \u0648\u0631\u0627\u0642\u0628 \u0643\u064a\u0641 \u064a\u062a\u062d\u0631\u0643 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u064a\u0648\u0645\u064a:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u062a\u063a\u064a\u064a\u0631<\/th><th>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646<\/th><th>\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0627\u0644\u0634\u0647\u0631<\/th><th>\u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0641\u064a \u0627\u0644\u064a\u0648\u0645<\/th><\/tr><\/thead><tbody><tr><td>\u0646\u0642\u0637\u0629 \u0627\u0644\u0628\u062f\u0627\u064a\u0629<\/td><td>17.00 \u20ac<\/td><td>942<\/td><td>37<\/td><\/tr><tr><td>\u0625\u064a\u062c\u0627\u0631 \u0623\u0642\u0644 \u0628\u0640500 \u20ac<\/td><td>17.00 \u20ac<\/td><td>912<\/td><td>36<\/td><\/tr><tr><td>\u062a\u0643\u0627\u0644\u064a\u0641 \u062b\u0627\u0628\u062a\u0629 \u0623\u0639\u0644\u0649 \u0628\u06401,000 \u20ac<\/td><td>17.00 \u20ac<\/td><td>1,000<\/td><td>39<\/td><\/tr><tr><td>\u0635\u0627\u0641\u064a \u0625\u0646\u0641\u0627\u0642 \u0623\u0639\u0644\u0649 \u0628\u06402 \u20ac (32 \u20ac)<\/td><td>18.40 \u20ac<\/td><td>870<\/td><td>34<\/td><\/tr><tr><td>\u062a\u0643\u0644\u0641\u0629 \u0637\u0639\u0627\u0645 33% \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 30%<\/td><td>16.10 \u20ac<\/td><td>994<\/td><td>39<\/td><\/tr><tr><td>\u0627\u0644\u0639\u0645\u0644 22 \u064a\u0648\u0645\u064b\u0627 \u0628\u062f\u0644\u064b\u0627 \u0645\u0646 26<\/td><td>17.00 \u20ac<\/td><td>942<\/td><td>43<\/td><\/tr><tr><td>\u0635\u0627\u062d\u0628 \u0627\u0644\u0645\u0637\u0639\u0645 \u064a\u0631\u064a\u062f \u0631\u0628\u062d\u064b\u0627 \u0634\u0647\u0631\u064a\u064b\u0627 \u0642\u062f\u0631\u0647 4,000 \u20ac<\/td><td>17.00 \u20ac<\/td><td>1,177<\/td><td>46<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0648\u0631\u0648\u0627\u0646 \u0625\u0636\u0627\u0641\u064a\u0627\u0646 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u064a\u0648\u0641\u0651\u0631\u0627\u0646 \u062b\u0644\u0627\u062b\u0629 \u0632\u0628\u0627\u0626\u0646 \u064a\u0648\u0645\u064a\u064b\u0627\u061b \u0648\u062b\u0644\u0627\u062b \u0646\u0642\u0627\u0637 \u0625\u0636\u0627\u0641\u064a\u0629 \u0641\u064a \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u062a\u0636\u064a\u0641 \u0627\u062b\u0646\u064a\u0646. \u0644\u0647\u0630\u0627 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u062d\u0631\u0651\u0643 \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0648\u0636\u0628\u0637 \u0627\u0644\u062d\u0635\u0635 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0625\u064a\u062c\u0627\u0631 \u0623\u0631\u062e\u0635.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u063a\u062f\u0627\u0621 \u0648\u0639\u0634\u0627\u0621 \u0628\u0625\u0646\u0641\u0627\u0642 \u0645\u062e\u062a\u0644\u0641<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0625\u0630\u0627 \u0643\u0627\u0646 \u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u063a\u062f\u0627\u0621 \u064a\u0646\u0641\u0642\u0648\u0646 \u0623\u0642\u0644 \u0628\u0643\u062b\u064a\u0631 \u0645\u0646 \u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0639\u0634\u0627\u0621\u060c \u0641\u0627\u0633\u062a\u062e\u062f\u0645 \u0645\u0633\u0627\u0647\u0645\u0629 \u0645\u0631\u062c\u0651\u062d\u0629. \u0644\u0646\u0641\u062a\u0631\u0636 \u0623\u0646 40% \u0645\u0646 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u064a\u0623\u062a\u0648\u0646 \u0644\u0644\u063a\u062f\u0627\u0621 \u0628\u0645\u0633\u0627\u0647\u0645\u0629 9 \u20ac \u064860% \u0644\u0644\u0639\u0634\u0627\u0621 \u0628\u0645\u0633\u0627\u0647\u0645\u0629 21 \u20ac: \u200f0.4 \u00d7 9 \u20ac + 0.6 \u00d7 21 \u20ac = 16.20 \u20ac. \u200f16,000 \u20ac \u00f7 16.20 \u20ac = 988 \u0632\u0628\u0648\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u0634\u0647\u0631\u060c 38 \u0641\u064a \u0627\u0644\u064a\u0648\u0645. \u0648\u0625\u0630\u0627 \u0645\u0627\u0644\u062a \u0627\u0644\u0646\u0633\u0628\u0629 \u0646\u062d\u0648 \u0627\u0644\u063a\u062f\u0627\u0621\u060c \u062a\u0631\u062a\u0641\u0639 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u062d\u062a\u0649 \u0644\u0648 \u0628\u0642\u064a \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0643\u0645\u0627 \u0647\u0648.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u062b\u0627\u0628\u062a\u0629 \u0623\u0645 \u0645\u062a\u063a\u064a\u0631\u0629\u061f \u0643\u064a\u0641 \u062a\u0635\u0646\u0651\u0641 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0637\u0639\u0645<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u062b\u0627\u0628\u062a\u0629 \u0625\u0630\u0627 \u0628\u0642\u064a\u062a \u0643\u0645\u0627 \u0647\u064a \u0639\u0646\u062f\u0645\u0627 \u062a\u062e\u062f\u0645 \u0632\u0628\u0627\u0626\u0646 \u0623\u0643\u062b\u0631 \u0641\u064a \u0627\u0644\u0634\u0647\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u060c \u0648\u0645\u062a\u063a\u064a\u0631\u0629 \u0625\u0630\u0627 \u0627\u0631\u062a\u0641\u0639\u062a \u0645\u0639 \u0643\u0644 \u0632\u0628\u0648\u0646. \u0628\u0639\u0636\u0647\u0627 \u064a\u062d\u062a\u0627\u062c \u0625\u0644\u0649 \u0642\u0631\u0627\u0631:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646:<\/strong> \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u062a\u0643\u0644\u0641\u0629 \u062b\u0627\u0628\u062a\u0629\u061b \u0648\u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0636\u064a\u0641\u0647\u0627 \u0623\u0648 \u062a\u0642\u0644\u0635\u0647\u0627 \u062d\u0633\u0628 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 (\u0646\u064f\u062f\u064f\u0644 \u0625\u0636\u0627\u0641\u064a\u0648\u0646 \u064a\u0648\u0645 \u0627\u0644\u0633\u0628\u062a\u060c \u0645\u0648\u0638\u0641\u0648\u0646 \u0639\u0646\u062f \u0627\u0644\u0637\u0644\u0628) \u0645\u062a\u063a\u064a\u0631\u0629. \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u064a\u0643\u0648\u0646 \u0645\u0639\u0638\u0645 \u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u062b\u0627\u0628\u062a\u064b\u0627.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0637\u0627\u0642\u0629:<\/strong> \u0642\u0633\u0651\u0645\u0647\u0627. \u0627\u0644\u062b\u0644\u0627\u062c\u0627\u062a \u0648\u0627\u0644\u0625\u0636\u0627\u0621\u0629 \u0648\u0627\u0644\u062a\u062f\u0641\u0626\u0629 \u062a\u0639\u0645\u0644 \u0641\u064a \u0643\u0644 \u0627\u0644\u0623\u062d\u0648\u0627\u0644\u061b \u0623\u0645\u0627 \u0627\u0644\u063a\u0627\u0632 \u0648\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0627\u0646 \u0641\u064a \u062e\u062f\u0645\u0629 \u0645\u0632\u062f\u062d\u0645\u0629 \u0641\u0645\u062a\u063a\u064a\u0631\u0627\u0646. \u0648\u0625\u0646 \u0644\u0645 \u062a\u0633\u062a\u0637\u0639 \u062a\u0642\u0633\u064a\u0645\u0647\u0627 \u0641\u0636\u0639\u0647\u0627 \u0645\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0627\u062d\u062a\u064a\u0627\u0637\u064b\u0627.<\/li>\n\n\n\n<li><strong>\u0623\u0642\u0633\u0627\u0637 \u0627\u0644\u0642\u0631\u0648\u0636:<\/strong> \u0623\u062f\u0631\u062c\u0647\u0627 \u0625\u0630\u0627 \u0623\u0631\u062f\u062a \u0646\u0642\u0637\u0629 \u062a\u0639\u0627\u062f\u0644 \u0646\u0642\u062f\u064a\u0629 (\u0645\u0627 \u064a\u0643\u0641\u064a \u0644\u062f\u0641\u0639 \u0643\u0644 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631). \u0623\u0645\u0627 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0644\u062f\u0649 \u0645\u062d\u0627\u0633\u0628\u0643 \u0641\u0633\u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0648\u0627\u0644\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0628\u062f\u0644\u064b\u0627 \u0645\u0646\u0647\u0627.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0628\u0631\u0645\u062c\u064a\u0627\u062a \u0648\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a:<\/strong> \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0645\u062b\u0644 \u0646\u0638\u0627\u0645 \u0646\u0642\u0627\u0637 \u0627\u0644\u0628\u064a\u0639 \u0648\u0646\u0638\u0627\u0645 \u0627\u0644\u062d\u062c\u0632 \u0648\u0642\u0627\u0626\u0645\u0629 QR \u062b\u0627\u0628\u062a\u0629\u061b \u0623\u0645\u0627 \u0627\u0644\u0631\u0633\u0648\u0645 \u0639\u0644\u0649 \u0643\u0644 \u0637\u0644\u0628 \u0623\u0648 \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u062f\u0641\u0639 \u0641\u0645\u062a\u063a\u064a\u0631\u0629.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u063a\u064a\u0651\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0623\u0648\u0631\u0648\u0628\u0627<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u063a\u064a\u0651\u0631 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0644\u0623\u0646 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0646\u0641\u0633\u0647\u0627 \u062a\u062a\u0631\u0643 \u0644\u0643 \u0635\u0627\u0641\u064a \u0625\u0646\u0641\u0627\u0642 \u0645\u062e\u062a\u0644\u0641\u064b\u0627 \u0641\u064a \u0643\u0644 \u0628\u0644\u062f\u060c \u0648\u0642\u062f \u062a\u062e\u062a\u0644\u0641 \u0627\u0644\u0646\u0633\u0628\u0629 \u0628\u064a\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0643\u062d\u0648\u0644 \u0648\u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629. \u0627\u0637\u0631\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062f\u0627\u0626\u0645\u064b\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0643\u0644 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 (\u0627\u0644\u0646\u0633\u0628 \u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0646\u0648\u0641\u0645\u0628\u0631 2026\u061b \u062a\u0623\u0643\u062f \u0645\u0646\u0647\u0627 \u0645\u0639 \u0645\u062d\u0627\u0633\u0628\u0643):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u0627\u0644\u0628\u0644\u062f<\/th><th>\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0637\u0627\u0639\u0645<\/th><th>\u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0645\u0646 \u0641\u0627\u062a\u0648\u0631\u0629 33 \u20ac (\u0637\u0639\u0627\u0645)<\/th><th>\u0627\u0644\u0645\u0635\u062f\u0631<\/th><\/tr><\/thead><tbody><tr><td>\u0625\u064a\u0637\u0627\u0644\u064a\u0627<\/td><td>10% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0651\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0637\u0627\u0648\u0644\u0629<\/td><td>30.00 \u20ac<\/td><td><a href=\"https:\/\/www.informazionefiscale.it\/iva-ristorazione-ordini-via-app-aliquota-ridotta-somministrazione-vendita-cibi-bevande\" target=\"_blank\" rel=\"noopener\">Informazione Fiscale<\/a><\/td><\/tr><tr><td>\u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/td><td>7% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0646\u0630 1 \u064a\u0646\u0627\u064a\u0631 2026\u061b 19% \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a<\/td><td>30.84 \u20ac<\/td><td><a href=\"https:\/\/www.frankfurt-main.ihk.de\/branchenthemen\/portal-gastronomie-tourismus-und-gesundheitswirtschaft\/wichtige-informationen-zum-gaststaettengewerbe\/news-fuer-die-gastronomie\/reduzierter-mehrwertsteuersatz-6847546\" target=\"_blank\" rel=\"noopener\">IHK Frankfurt<\/a><\/td><\/tr><tr><td>\u0647\u0648\u0644\u0646\u062f\u0627<\/td><td>9% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629\u061b 21% \u0639\u0644\u0649 \u0627\u0644\u0643\u062d\u0648\u0644<\/td><td>30.28 \u20ac<\/td><td><a href=\"https:\/\/www.mkbservicedesk.nl\/188\/btw-tarieven-vrijstellingen.htm\" target=\"_blank\" rel=\"noopener\">MKB Servicedesk<\/a><\/td><\/tr><tr><td>\u0627\u0644\u0646\u0631\u0648\u064a\u062c<\/td><td>25% \u0639\u0644\u0649 \u0627\u0644\u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0642\u062f\u0651\u0645 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0637\u0639\u0645\u061b 15% \u0639\u0644\u0649 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629<\/td><td>26.40 \u20ac<\/td><td><a href=\"https:\/\/www.skatteetaten.no\/en\/rettskilder\/type\/kunngjoringer\/mva-pa-omsetning-eller-servering-av-mat--og-drikkevarer\/\" target=\"_blank\" rel=\"noopener\">Skatteetaten<\/a><\/td><\/tr><tr><td>\u062a\u0631\u0643\u064a\u0627<\/td><td>10% \u0639\u0644\u0649 \u0637\u0639\u0627\u0645 \u0627\u0644\u0645\u0637\u0627\u0639\u0645\u061b 20% \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0627\u0644\u0643\u062d\u0648\u0644\u064a\u0629<\/td><td>30.00 \u20ac<\/td><td><a href=\"https:\/\/www.alomaliye.com\/2024\/05\/08\/yeme-icme-hizmetlerinde-kdv-oran-karmasasina-bir-bakis-2\/\" target=\"_blank\" rel=\"noopener\">Alomaliye<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629 \u0646\u0641\u0633\u0647\u0627 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 33 \u20ac \u062a\u062a\u0631\u0643 \u0644\u0645\u0637\u0639\u0645 \u0646\u0631\u0648\u064a\u062c\u064a 3.60 \u20ac \u0623\u0642\u0644 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0628\u0645\u0637\u0639\u0645 \u0625\u064a\u0637\u0627\u0644\u064a\u060c \u0648\u064a\u064f\u0642\u062a\u0637\u0639 \u0647\u0630\u0627 \u0627\u0644\u0641\u0631\u0642 \u0643\u0644\u0647 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629. \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0633\u0628\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u062a\u0639\u0645\u0644 \u0628\u0623\u0631\u0642\u0627\u0645 \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u061b \u0648\u0647\u0630\u0627 \u0644\u0627 \u064a\u0639\u0637\u064a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0627\u0644\u0635\u062d\u064a\u062d\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0643\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u062e\u0627\u0636\u0639\u0629 \u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0646\u0641\u0633\u0647\u0627 \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0647\u0627 \u0645\u0628\u064a\u0639\u0627\u062a\u0643\u060c \u0648\u0647\u0648 \u0623\u0645\u0631 \u0646\u0627\u062f\u0631 \u0644\u0623\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0644\u0627 \u062a\u062d\u0645\u0644 \u0636\u0631\u064a\u0628\u0629 \u0623\u0635\u0644\u064b\u0627.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0645\u0627 \u0647\u064a \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0644\u0644\u0645\u0637\u0639\u0645\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627 \u064a\u0648\u062c\u062f \u0645\u0639\u064a\u0627\u0631 \u0645\u0648\u062b\u0648\u0642 \u0644\u0639\u062f\u062f \u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u064a\u0648\u0645\u064a\u064b\u0627\u060c \u0644\u0623\u0646\u0647 \u064a\u0639\u062a\u0645\u062f \u0643\u0644\u064a\u064b\u0627 \u0639\u0644\u0649 \u0625\u064a\u062c\u0627\u0631\u0643 \u0648\u0641\u0631\u064a\u0642\u0643 \u0648\u0623\u0633\u0639\u0627\u0631\u0643 \u0648\u0623\u064a\u0627\u0645 \u0639\u0645\u0644\u0643\u061b \u0648\u0644\u0645 \u0646\u062c\u062f \u0623\u064a \u0631\u0642\u0645 \u0645\u0648\u062b\u0651\u0642 \u0627\u0644\u0645\u0635\u062f\u0631. \u0645\u0627 \u064a\u0645\u0643\u0646\u0643 \u0645\u0642\u0627\u0631\u0646\u062a\u0647 \u0647\u0648 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629<\/strong> (Prime cost: \u0627\u0644\u0637\u0639\u0627\u0645 \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0648\u0627\u0644\u0639\u0645\u0627\u0644\u0629): \u064a\u0636\u0639\u0647\u0627 <a href=\"https:\/\/7shifts.com\/blog\/restaurant-prime-cost-guide\/\" target=\"_blank\" rel=\"noopener\">7shifts<\/a> \u0639\u0627\u062f\u0629\u064b \u0628\u064a\u0646 55% \u064865% \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a\u060c \u0648\u0628\u064a\u0646 60% \u064865% \u0641\u064a \u0645\u0637\u0627\u0639\u0645 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629\u061b \u0648\u064a\u0639\u062f\u0651 <a href=\"https:\/\/www.fourth.com\/article\/restaurant-prime-cost\" target=\"_blank\" rel=\"noopener\">Fourth<\/a> \u0646\u0633\u0628\u0629 60% \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0642\u0628\u0648\u0644 \u0639\u0645\u0648\u0645\u064b\u0627\u060c \u0645\u0639 \u0638\u0647\u0648\u0631 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0645\u0646 65%\u061b \u0648\u064a\u0642\u0648\u0644 <a href=\"https:\/\/g-wie-gastro.de\/unternehmensfuehrung\/management\/gewinn-und-kostenoptimierung\/betriebsoptimierung-in-der-gastronomie\" target=\"_blank\" rel=\"noopener\">G wie Gastro<\/a> \u0625\u0646 \u0627\u0644\u0637\u0639\u0627\u0645 \u0645\u0639 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u0628\u0642\u0649 \u0641\u0648\u0642 65% \u0645\u0646 \u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a.<\/li>\n\n\n\n<li><strong>\u0647\u0627\u0645\u0634 \u0627\u0644\u0623\u0645\u0627\u0646:<\/strong> \u064a\u0648\u0635\u064a <a href=\"https:\/\/kitchennmbrs.app\/en\/knowledge-base\/labor-cost-pl-break-even\/how-do-i-calculate-the-break-even-number-of-covers-per-day\" target=\"_blank\" rel=\"noopener\">KitchenNmbrs<\/a> \u0628\u0627\u0633\u062a\u0647\u062f\u0627\u0641 \u0639\u062f\u062f \u0632\u0628\u0627\u0626\u0646 \u064a\u0632\u064a\u062f \u0628\u0646\u0633\u0628\u0629 20\u201330% \u0639\u0644\u0649 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0625\u064a\u062c\u0627\u0631:<\/strong> \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0642\u0627\u0626\u0644\u0629 \u0625\u0646 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u0643\u0648\u0646 6\u201310% \u0645\u0646 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0645\u062a\u062f\u0627\u0648\u0644\u0629 \u0643\u062b\u064a\u0631\u064b\u0627\u060c \u0644\u0643\u0646 \u0623\u062d\u062f \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0644\u0645 \u064a\u062c\u062f \u0644\u0647\u0627 \u0623\u064a \u0623\u0635\u0644 (<a href=\"https:\/\/www.katalystos.com\/blog\/restaurant-lease-negotiation\" target=\"_blank\" rel=\"noopener\">Katalystos<\/a>)\u060c \u0641\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627 \u0639\u0644\u0649 \u0623\u0642\u0635\u0649 \u062a\u0642\u062f\u064a\u0631 \u0643\u062f\u0644\u064a\u0644 \u062a\u0642\u0631\u064a\u0628\u064a.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u062f \u062a\u0643\u0648\u0646 \u0646\u0642\u0637\u0629 \u062a\u0639\u0627\u062f\u0644 \u0627\u0644\u0645\u0637\u0639\u0645 \u0645\u0631\u062a\u0641\u0639\u0629 \u0648\u064a\u0628\u0642\u0649 \u0646\u0627\u062c\u062d\u064b\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u064a\u0645\u0644\u0623 \u0635\u0627\u0644\u062a\u0647 \u0628\u0627\u0646\u062a\u0638\u0627\u0645 (\u0645\u0648\u0642\u0639 \u0645\u0632\u062f\u062d\u0645 \u0641\u064a \u0648\u0633\u0637 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0628\u0625\u064a\u062c\u0627\u0631 \u0645\u0631\u062a\u0641\u0639)\u061b \u0648\u0644\u0627 \u062a\u0641\u064a\u062f \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0627\u0644\u0645\u0646\u062e\u0641\u0636\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0644\u0627 \u062a\u0648\u0641\u0631 \u062d\u062a\u0649 \u0630\u0644\u0643 \u0627\u0644\u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0632\u0628\u0627\u0626\u0646. \u0627\u0644\u0645\u0647\u0645 \u0647\u0648 \u0627\u0644\u0641\u062c\u0648\u0629 \u0628\u064a\u0646 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0648\u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0630\u064a \u064a\u0645\u0643\u0646\u0643 \u062a\u0648\u0642\u0639\u0647 \u0628\u0648\u0627\u0642\u0639\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062e\u0641\u0651\u0636 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062e\u0641\u0651\u0636 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0628\u062b\u0644\u0627\u062b \u0637\u0631\u0642: \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629\u060c \u0623\u0648 \u0631\u0641\u0639 \u0635\u0627\u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646\u060c \u0623\u0648 \u062e\u0641\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646. \u0648\u064a\u064f\u0638\u0647\u0631 \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u0639\u0644\u0627\u0647 \u0623\u0646 \u0627\u0644\u0637\u0631\u064a\u0642\u062a\u064a\u0646 \u0627\u0644\u0623\u062e\u064a\u0631\u062a\u064a\u0646 \u062a\u0639\u0645\u0644\u0627\u0646 \u0639\u0627\u062f\u0629\u064b \u0623\u0633\u0631\u0639 \u0645\u0646 \u0627\u0644\u0623\u0648\u0644\u0649.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0623\u0639\u062f \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0647\u0645 \u0628\u0642\u0644\u064a\u0644.<\/strong> \u0627\u062d\u0633\u0628 \u062a\u0643\u0644\u0641\u0629 \u0643\u0644 \u0637\u0628\u0642 \u0648\u062d\u062f\u062f \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0628\u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645\u061b \u0648\u0627\u0641\u0639\u0644 \u0627\u0644\u0634\u064a\u0621 \u0646\u0641\u0633\u0647 \u0644\u0644\u0645\u0634\u0631\u0648\u0628\u0627\u062a \u0628\u0645\u0639\u0627\u062f\u0644\u0629 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0635\u0628\u0651.<\/li>\n\n\n\n<li><strong>\u0627\u0631\u0641\u0639 \u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0632\u0628\u0648\u0646 \u062f\u0648\u0646 \u0631\u0641\u0639 \u0643\u0644 \u0627\u0644\u0623\u0633\u0639\u0627\u0631.<\/strong> \u0645\u0642\u0628\u0644\u0627\u062a \u0644\u0644\u0645\u0634\u0627\u0631\u0643\u0629\u060c \u0623\u0648 \u062d\u0644\u0648\u0649\u060c \u0623\u0648 \u0645\u0634\u0631\u0648\u0628 \u062b\u0627\u0646\u064d: \u0643\u0644\u064c\u0651 \u0645\u0646\u0647\u0627 \u064a\u0636\u064a\u0641 \u0625\u0644\u0649 \u0645\u0633\u0627\u0647\u0645\u0629 \u0632\u0628\u0648\u0646 \u0645\u0648\u062c\u0648\u062f \u0623\u0635\u0644\u064b\u0627.<\/li>\n\n\n\n<li><strong>\u0623\u0639\u062f \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0637\u0639\u0627\u0645 \u0625\u0644\u0649 \u0647\u062f\u0641\u0647\u0627<\/strong> \u0639\u0628\u0631 \u0636\u0628\u0637 \u0627\u0644\u062d\u0635\u0635 \u0648\u0627\u0644\u062c\u0631\u062f \u0627\u0644\u0623\u0633\u0628\u0648\u0639\u064a.<\/li>\n\n\n\n<li><strong>\u0627\u0631\u0628\u0637 \u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0628\u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646<\/strong> \u0644\u0627 \u0628\u0639\u0627\u062f\u0627\u062a \u062c\u062f\u0648\u0644 \u0627\u0644\u0645\u0646\u0627\u0648\u0628\u0627\u062a.<\/li>\n\n\n\n<li><strong>\u0631\u0627\u062c\u0639 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0645\u0631\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u0629:<\/strong> \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0644\u0627 \u064a\u0633\u062a\u062e\u062f\u0645\u0647\u0627 \u0623\u062d\u062f\u060c \u0648\u0627\u0644\u062a\u0623\u0645\u064a\u0646\u060c \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u0637\u0627\u0642\u0629.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0644\u0627 \u064a\u0641\u064a\u062f \u0625\u0644\u0627 \u0639\u0646\u062f\u0645\u0627 \u064a\u0631\u0627\u0647 \u0627\u0644\u0632\u0628\u0627\u0626\u0646. \u0645\u0639 <a href=\"https:\/\/elegant.menu\/ar\">Elegant Menu\u060c \u0645\u0646\u0635\u0629 \u0642\u0648\u0627\u0626\u0645 QR \u0648\u0627\u0644\u0637\u0644\u0628\u0627\u062a<\/a>\u060c \u062a\u063a\u064a\u0651\u0631 \u0627\u0644\u0633\u0639\u0631 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0641\u064a\u0631\u0627\u0647 \u0643\u0644 \u0632\u0628\u0648\u0646 \u064a\u0645\u0633\u062d \u0627\u0644\u0631\u0645\u0632 \u0641\u0648\u0631\u064b\u0627\u060c \u062f\u0648\u0646 \u0623\u064a \u0625\u0639\u0627\u062f\u0629 \u0637\u0628\u0627\u0639\u0629\u061b \u0648\u064a\u0633\u062a\u0637\u064a\u0639 \u0645\u0633\u0627\u0639\u062f \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u062f\u0645\u062c \u062a\u0637\u0628\u064a\u0642 \u062a\u063a\u064a\u064a\u0631 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0623\u0637\u0628\u0627\u0642 \u0639\u0628\u0631 \u0627\u0644\u0645\u062d\u0627\u062f\u062b\u0629\u060c \u0648\u062a\u0648\u0627\u0641\u0642 \u0623\u0646\u062a \u0639\u0644\u0649 \u0643\u0644 \u062a\u063a\u064a\u064a\u0631 \u0642\u0628\u0644 \u0646\u0634\u0631\u0647. \u0648\u064a\u0645\u0643\u0646 \u0625\u062e\u0641\u0627\u0621 \u0637\u0628\u0642 \u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0645\u0646\u062e\u0641\u0636\u0629 \u062c\u062f\u064b\u0627 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0639\u064a\u062f \u062d\u0633\u0627\u0628 \u062a\u0643\u0644\u0641\u062a\u0647.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u062a\u062d\u0642\u0642 \u0645\u0646 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u062f\u064a\u0643\u061f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0631\u0642\u0645 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0644\u062f\u064a\u0643 \u0635\u062d\u064a\u062d \u0639\u0646\u062f\u0645\u0627 \u064a\u064f\u0638\u0647\u0631 \u0634\u0647\u0631\u064c \u062e\u062f\u0645\u062a \u0641\u064a\u0647 \u0646\u062d\u0648 \u0647\u0630\u0627 \u0627\u0644\u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0631\u0628\u062d\u064b\u0627 \u0642\u0631\u064a\u0628\u064b\u0627 \u0645\u0646 \u0627\u0644\u0635\u0641\u0631 \u0641\u064a \u062d\u0633\u0627\u0628\u0627\u062a\u0643. \u062a\u062d\u0642\u0642 \u0645\u0646\u0647 \u0628\u062b\u0644\u0627\u062b \u0637\u0631\u0642:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0645\u0642\u0627\u0628\u0644 \u062d\u0633\u0627\u0628 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0634\u0647\u0631\u064a:<\/strong> \u0627\u0637\u0631\u062d \u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0645\u0646 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0641\u0639\u0644\u064a\u064a\u0646 \u0648\u0627\u0636\u0631\u0628 \u0627\u0644\u0646\u0627\u062a\u062c \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646. 1,000 \u0632\u0628\u0648\u0646 \u0641\u064a \u0645\u062b\u0627\u0644 \u0627\u0644\u0645\u0637\u0639\u0645 \u064a\u062c\u0628 \u0623\u0646 \u062a\u0639\u0637\u064a \u0646\u062d\u0648 (1,000 \u2212 942) \u00d7 17 \u20ac = 986 \u20ac \u0631\u0628\u062d\u064b\u0627. \u0648\u0625\u0630\u0627 \u0623\u0638\u0647\u0631\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0642\u0644 \u0628\u0643\u062b\u064a\u0631\u060c \u0641\u0647\u0646\u0627\u0643 \u062a\u0643\u0644\u0641\u0629 \u0645\u0641\u0642\u0648\u062f\u0629 \u0623\u0648 \u062a\u0643\u0644\u0641\u0629 \u0645\u062a\u063a\u064a\u0631\u0629 \u0623\u0639\u0644\u0649 \u0645\u0645\u0627 \u0638\u0646\u0646\u062a.<\/li>\n\n\n\n<li><strong>\u0643\u0644 \u0623\u0633\u0628\u0648\u0639 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0643\u0627\u0634\u064a\u0631:<\/strong> \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0645\u062e\u062f\u0648\u0645\u064a\u0646 \u0648\u0635\u0627\u0641\u064a \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 \u0645\u0642\u0627\u0628\u0644 \u0647\u062f\u0641\u0643 \u0627\u0644\u064a\u0648\u0645\u064a. \u0627\u062d\u0633\u0628 \u0627\u0644\u0623\u064a\u0627\u0645 \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u062f\u0648\u0646 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644\u060c \u0644\u0627 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0641\u0642\u0637.<\/li>\n\n\n\n<li><strong>\u0647\u0627\u0645\u0634 \u0627\u0644\u0623\u0645\u0627\u0646 \u0644\u062f\u064a\u0643:<\/strong> (\u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0641\u0639\u0644\u064a\u0648\u0646 \u2212 \u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u062a\u0639\u0627\u062f\u0644) \u00f7 \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0641\u0639\u0644\u064a\u064a\u0646. \u0639\u0646\u062f 1,100 \u0632\u0628\u0648\u0646 \u0634\u0647\u0631\u064a\u064b\u0627 \u064a\u0643\u0648\u0646 \u0647\u0627\u0645\u0634 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0637\u0639\u0645 14%: \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0646\u062e\u0641\u0636 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0628\u0647\u0630\u0647 \u0627\u0644\u0646\u0633\u0628\u0629 \u0642\u0628\u0644 \u0623\u0646 \u064a\u062e\u0633\u0631 \u0627\u0644\u0645\u0627\u0644.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u0639\u062f \u0627\u0644\u062d\u0633\u0627\u0628 \u0643\u0644\u0645\u0627 \u062a\u063a\u064a\u0651\u0631 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0623\u0648 \u0627\u0644\u0623\u062c\u0648\u0631 \u0623\u0648 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0639\u0646\u062f\u0645\u0627 \u062a\u063a\u064a\u0651\u0631 \u0623\u064a\u0627\u0645 \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u0643\u0644 \u0631\u0628\u0639 \u0633\u0646\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u062e\u0637\u0627\u0621 \u0634\u0627\u0626\u0639\u0629 \u0641\u064a \u062d\u0633\u0627\u0628 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0628\u064a\u0639\u0627\u062a \u0634\u0627\u0645\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629.<\/strong> \u0643\u0645\u0627 \u064a\u064f\u0638\u0647\u0631 \u0645\u062b\u0627\u0644 \u0645\u0637\u0639\u0645 \u0627\u0644\u0628\u064a\u062a\u0632\u0627\u060c \u0641\u0647\u0630\u0627 \u064a\u062e\u0641\u064a \u0639\u062f\u0629 \u0632\u0628\u0627\u0626\u0646 \u064a\u0648\u0645\u064a\u064b\u0627.<\/li>\n\n\n\n<li><strong>\u0642\u0633\u0645\u0629 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0639\u0644\u0649 \u0645\u062a\u0648\u0633\u0637 \u0627\u0644\u0641\u0627\u062a\u0648\u0631\u0629.<\/strong> \u0647\u0630\u0627 \u064a\u062e\u0644\u0637 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0628\u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0648\u064a\u0639\u0637\u064a \u0631\u0642\u0645\u064b\u0627 \u0635\u062d\u064a\u062d\u064b\u0627 \u0641\u0642\u0637 \u0639\u0646\u062f \u062d\u062c\u0645 \u0639\u0645\u0644\u0643 \u0627\u0644\u062d\u0627\u0644\u064a\u061b \u0648\u0644\u0627 \u064a\u062e\u0628\u0631\u0643 \u0628\u0645\u0627 \u064a\u062d\u062f\u062b \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u063a\u064a\u0631 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646.<\/li>\n\n\n\n<li><strong>\u062d\u0633\u0627\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0627\u0644\u0631\u0627\u062a\u0628 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a.<\/strong> \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0625\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0648\u0627\u0644\u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0645\u0643\u0627\u0646\u0647\u0627 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629.<\/li>\n\n\n\n<li><strong>\u0625\u063a\u0641\u0627\u0644 \u0623\u062c\u0631 \u0627\u0644\u0645\u0627\u0644\u0643.<\/strong> \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u062a\u062d\u0642\u0642 \u0625\u0644\u0627 \u0644\u0623\u0646\u0643 \u062a\u0639\u0645\u0644 \u062f\u0648\u0646 \u0623\u062c\u0631 \u0644\u064a\u0633\u062a \u0646\u0642\u0637\u0629 \u062a\u0639\u0627\u062f\u0644.<\/li>\n\n\n\n<li><strong>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0634\u0647\u0631 \u0648\u0627\u062d\u062f \u0644\u0646\u0634\u0627\u0637 \u0645\u0648\u0633\u0645\u064a.<\/strong> \u0627\u062d\u0633\u0628 \u0634\u0647\u0631\u064b\u0627 \u0647\u0627\u062f\u0626\u064b\u0627 \u0648\u0634\u0647\u0631\u064b\u0627 \u0645\u0632\u062f\u062d\u0645\u064b\u0627\u060c \u0648\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0633\u0646\u0629 \u0643\u0643\u0644 \u062a\u062a\u062c\u0627\u0648\u0632 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">\u0623\u0633\u0626\u0644\u0629 \u0634\u0627\u0626\u0639\u0629: \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u064a\u0641 \u062a\u064f\u062d\u0633\u0628 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0644\u0644\u0645\u0637\u0639\u0645\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0633\u0645 \u062a\u0643\u0627\u0644\u064a\u0641\u0643 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0627\u0644\u0634\u0647\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646 (\u0635\u0627\u0641\u064a \u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0632\u0628\u0648\u0646 \u0646\u0627\u0642\u0635 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646). 16,000 \u20ac \u00f7 17 \u20ac = 942 \u0632\u0628\u0648\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u0634\u0647\u0631.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0643\u0645 \u0632\u0628\u0648\u0646\u064b\u0627 \u064a\u062d\u062a\u0627\u062c \u0627\u0644\u0645\u0637\u0639\u0645 \u064a\u0648\u0645\u064a\u064b\u0627 \u0644\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u062f\u0644\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0642\u0633\u0645 \u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0627\u0644\u0634\u0647\u0631\u064a\u064a\u0646 \u0639\u0644\u0649 \u0639\u062f\u062f \u0623\u064a\u0627\u0645 \u0627\u0644\u0639\u0645\u0644\u061b \u0644\u0627 \u064a\u0648\u062c\u062f \u0631\u0642\u0645 \u0639\u0627\u0645. \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645 \u0627\u0644\u062a\u0648\u0636\u064a\u062d\u064a \u064a\u0643\u0648\u0646 942 \u00f7 26 = 37 \u0632\u0628\u0648\u0646\u064b\u0627 \u0641\u064a \u0627\u0644\u064a\u0648\u0645.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u062a\u0643\u0644\u0641\u0629 \u062b\u0627\u0628\u062a\u0629 \u0623\u0645 \u0645\u062a\u063a\u064a\u0631\u0629\u061f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u0628\u0639\u0642\u0648\u062f \u062b\u0627\u0628\u062a\u0629 \u062a\u0643\u0644\u0641\u0629 \u062b\u0627\u0628\u062a\u0629\u060c \u0648\u0627\u0644\u0633\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0636\u064a\u0641\u0647\u0627 \u0623\u0648 \u062a\u0642\u0644\u0635\u0647\u0627 \u062d\u0633\u0628 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0645\u062a\u063a\u064a\u0631\u0629. \u0627\u062d\u0633\u0628 \u0627\u0644\u0627\u062b\u0646\u064a\u0646 \u0628\u062a\u0643\u0644\u0641\u062a\u0647\u0645\u0627 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0634\u0627\u0645\u0644\u0629 \u0627\u0634\u062a\u0631\u0627\u0643\u0627\u062a \u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0647\u0644 \u0623\u062d\u0633\u0628 \u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 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wp-element-button\" href=\"https:\/\/elegant.menu\/menu\/franco-pizzeria-pocn\">\u0634\u0627\u0647\u062f \u0645\u062b\u0627\u0644\u064b\u0627 \u062d\u064a\u064b\u0627<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0641\u064a \u0627\u0644\u0645\u0637\u0639\u0645: \u0627\u0641\u0635\u0644 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0639\u0646 \u0627\u0644\u0645\u062a\u063a\u064a\u0631\u0629\u060c \u0648\u0627\u062d\u0633\u0628 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646\u060c \u0648\u062d\u0648\u0651\u0644\u0647\u0627 \u0625\u0644\u0649 \u0639\u062f\u062f \u0632\u0628\u0627\u0626\u0646 \u064a\u0648\u0645\u064a\u064b\u0627. \u0623\u0645\u062b\u0644\u0629 \u0628\u0627\u0644\u064a\u0648\u0631\u0648 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 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\u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u00f7 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0644\u0643\u0644 \u0632\u0628\u0648\u0646. \u0627\u062d\u0633\u0628 \u0639\u062f\u062f \u0627\u0644\u0632\u0628\u0627\u0626\u0646 \u0627\u0644\u0630\u064a \u062a\u062d\u062a\u0627\u062c\u0647 \u064a\u0648\u0645\u064a\u064b\u0627 \u0645\u0639 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0623\u0645\u062b\u0644\u0629 \u0628\u0627\u0644\u064a\u0648\u0631\u0648.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elegant.menu\/blog\/ar\/nuqtat-altaadul-lilmataam\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0646\u0642\u0637\u0629 \u0627\u0644\u062a\u0639\u0627\u062f\u0644 \u0644\u0644\u0645\u0637\u0639\u0645: \u0643\u0645 \u0632\u0628\u0648\u0646\u064b\u0627 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