تعريفات ومعلومات محاسبية

الديون المعدومة { تعريفها ، تكوينها ، اقفالها }

ADeL_YouNiS

اخر تحديث :

إيه هي الديون المعدومة؟

الديون المعدومة هي المبالغ اللي الشركة بتكون متوقعة تحصّلها من العملاء لكنها مش قادرة تجمعها بسبب إن العميل مش قادر يدفع أو أفلس

يعني ببساطة، أي دين مستحيل تحصيله أو صعب جدًا استرداده بيتحول إلى دين معدوم

ازاي بتتعالج محاسبيًا؟

فيه طريقتين أساسيين لمعالجة الديون المعدومة في المحاسبة:

1. الطريقة المباشرة (Direct Write-Off Method)

دي بتستخدم لما تتأكد 100% إن الدين خلاص مش هيتحصّل

القيد المحاسبي:

من ح/ مصروف ديون معدومة

إلى ح/ العملاء (أو الذمم المدينة)

المعنى:

بنشيل الدين من حساب العملاء وبنعتبره مصروف في قائمة الدخل

امتى تستخدمها؟

لو الدين المعدوم قيمة صغيرة أو لما تتأكد نهائيًا إن العميل مش هيدفع

2. طريقة مخصص الديون المشكوك فيها (Allowance Method)

دي أكثر احترافية وبتستخدم لما تتوقع جزء من الديون مش هيتحصّل كل فترة

في نهاية السنة بنعمل مخصص:

من ح/ مصروف ديون مشكوك في تحصيلها

إلى ح/ مخصص ديون مشكوك في تحصيلها

لما تتأكد إن الدين معدوم فعلًا:

من ح/ مخصص ديون مشكوك في تحصيلها

إلى ح/ العملاء

المعنى:

بنعمل مخصص احتياطي لاحتمال عدم تحصيل جزء من الديون

لما نعرف إن فيه دين مستحيل تحصيله بنشيله من حساب العملاء

امتى تستخدمها؟

لو بتشتغل في شركة كبيرة أو فيه حجم مبيعات دائنين كبير

تعديل المقال

الأقسام تعريفات ومعلومات محاسبية

مقالات قد تهمك

تعليقات

إرسال تعليق

يمكنك التعليق هنا

window['__wavt'] = 'APlU3lyrXDt5NU9sIVrGVJsO-G-i:1775096498021';_WidgetManager._Init('//www.blogger.com/rearrange?blogID\x3d5888625544418582767','//accounting-cafe.blogspot.com/2025/03/Bad-Debit.html','5888625544418582767'); _WidgetManager._SetDataContext([{'name': 'blog', 'data': {'blogId': '5888625544418582767', 'title': '\u0643\u0640\u0627\u0641\u0640\u064a\u0647 \u062d\u0633\u0640\u0627\u0628\u0640\u0627\u062a', 'url': 'https://accounting-cafe.blogspot.com/2025/03/Bad-Debit.html', 'canonicalUrl': 'https://accounting-cafe.blogspot.com/2025/03/Bad-Debit.html', 'homepageUrl': 'https://accounting-cafe.blogspot.com/', 'searchUrl': 'https://accounting-cafe.blogspot.com/search', 'canonicalHomepageUrl': 'https://accounting-cafe.blogspot.com/', 'blogspotFaviconUrl': 'https://accounting-cafe.blogspot.com/favicon.ico', 'bloggerUrl': 'https://www.blogger.com', 'hasCustomDomain': false, 'httpsEnabled': true, 'enabledCommentProfileImages': true, 'gPlusViewType': 'FILTERED_POSTMOD', 'adultContent': false, 'analyticsAccountNumber': 'UA-125500086-1', 'encoding': 'UTF-8', 'locale': 'ar', 'localeUnderscoreDelimited': 'ar', 'languageDirection': 'rtl', 'isPrivate': false, 'isMobile': false, 'isMobileRequest': false, 'mobileClass': '', 'isPrivateBlog': false, 'isDynamicViewsAvailable': true, 'feedLinks': '\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0643\u0640\u0627\u0641\u0640\u064a\u0647 \u062d\u0633\u0640\u0627\u0628\u0640\u0627\u062a - Atom\x22 href\x3d\x22https://accounting-cafe.blogspot.com/feeds/posts/default\x22 /\x3e\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/rss+xml\x22 title\x3d\x22\u0643\u0640\u0627\u0641\u0640\u064a\u0647 \u062d\u0633\u0640\u0627\u0628\u0640\u0627\u062a - RSS\x22 href\x3d\x22https://accounting-cafe.blogspot.com/feeds/posts/default?alt\x3drss\x22 /\x3e\n\x3clink rel\x3d\x22service.post\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0643\u0640\u0627\u0641\u0640\u064a\u0647 \u062d\u0633\u0640\u0627\u0628\u0640\u0627\u062a - Atom\x22 href\x3d\x22https://www.blogger.com/feeds/5888625544418582767/posts/default\x22 /\x3e\n\n\x3clink rel\x3d\x22alternate\x22 type\x3d\x22application/atom+xml\x22 title\x3d\x22\u0643\u0640\u0627\u0641\u0640\u064a\u0647 \u062d\u0633\u0640\u0627\u0628\u0640\u0627\u062a - Atom\x22 href\x3d\x22https://accounting-cafe.blogspot.com/feeds/2101182277444744195/comments/default\x22 /\x3e\n', 'meTag': '', 'adsenseClientId': 'ca-pub-1486019338443481', 'adsenseHostId': 'ca-host-pub-1556223355139109', 'adsenseHasAds': true, 'adsenseAutoAds': true, 'boqCommentIframeForm': true, 'loginRedirectParam': '', 'view': '', 'dynamicViewsCommentsSrc': '//www.blogblog.com/dynamicviews/4224c15c4e7c9321/js/comments.js', 'dynamicViewsScriptSrc': '//www.blogblog.com/dynamicviews/f510cf4f58a19ad4', 'plusOneApiSrc': 'https://apis.google.com/js/platform.js', 'disableGComments': true, 'interstitialAccepted': false, 'sharing': {'platforms': [{'name': '\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637', 'key': 'link', 'shareMessage': '\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637', 'target': ''}, {'name': 'Facebook', 'key': 'facebook', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Facebook', 'target': 'facebook'}, {'name': '\u0643\u062a\u0627\u0628\u0629 \u0645\u062f\u0648\u0646\u0629 \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629', 'key': 'blogThis', 'shareMessage': '\u0643\u062a\u0627\u0628\u0629 \u0645\u062f\u0648\u0646\u0629 \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629', 'target': 'blog'}, {'name': 'X', 'key': 'twitter', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 X', 'target': 'twitter'}, {'name': 'Pinterest', 'key': 'pinterest', 'shareMessage': '\u0645\u0634\u0627\u0631\u0643\u0629 \u0625\u0644\u0649 Pinterest', 'target': 'pinterest'}, {'name': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'key': 'email', 'shareMessage': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'target': 'email'}], 'disableGooglePlus': true, 'googlePlusShareButtonWidth': 0, 'googlePlusBootstrap': '\x3cscript type\x3d\x22text/javascript\x22\x3ewindow.___gcfg \x3d {\x27lang\x27: \x27ar\x27};\x3c/script\x3e'}, 'hasCustomJumpLinkMessage': true, 'jumpLinkMessage': 'Read more \xbb', 'pageType': 'item', 'postId': '2101182277444744195', 'postImageThumbnailUrl': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhRYdeCqE9q-zT9sfOR2XxvZTz8yX7qn9JLD4Sc24oiaG9QfRxdjhivQJYVpds5FaGRvl3MgHE5qx6rzoHC-YPWI_Y0kWkyAWiPDdrwWiQtWYjjXc1ZxjLT9isYuBNMU13ZxiW5tlfVeSmH70JMRNRNjC_BFaOFDRSTAv7ELM5wyTWx9EhuKryNXBWajrZs/s72-w547-c-h264/1.PNG', 'postImageUrl': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhRYdeCqE9q-zT9sfOR2XxvZTz8yX7qn9JLD4Sc24oiaG9QfRxdjhivQJYVpds5FaGRvl3MgHE5qx6rzoHC-YPWI_Y0kWkyAWiPDdrwWiQtWYjjXc1ZxjLT9isYuBNMU13ZxiW5tlfVeSmH70JMRNRNjC_BFaOFDRSTAv7ELM5wyTWx9EhuKryNXBWajrZs/w547-h264/1.PNG', 'pageName': '\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0648\u0645\u0629 { \u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u060c \u062a\u0643\u0648\u064a\u0646\u0647\u0627 \u060c \u0627\u0642\u0641\u0627\u0644\u0647\u0627 }', 'pageTitle': '\u0643\u0640\u0627\u0641\u0640\u064a\u0647 \u062d\u0633\u0640\u0627\u0628\u0640\u0627\u062a: \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0648\u0645\u0629 { \u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u060c \u062a\u0643\u0648\u064a\u0646\u0647\u0627 \u060c \u0627\u0642\u0641\u0627\u0644\u0647\u0627 }', 'metaDescription': ''}}, {'name': 'features', 'data': {}}, {'name': 'messages', 'data': {'edit': '\u062a\u0639\u062f\u064a\u0644', 'linkCopiedToClipboard': '\u062a\u0645 \u0646\u0633\u062e \u0627\u0644\u0631\u0627\u0628\u0637 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u0641\u0638\u0629', 'ok': '\u062d\u0633\u0646\u064b\u0627', 'postLink': '\u0631\u0627\u0628\u0637 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629'}}, {'name': 'template', 'data': {'name': 'custom', 'localizedName': '\u0645\u062e\u0635\u0635', 'isResponsive': true, 'isAlternateRendering': false, 'isCustom': true}}, {'name': 'view', 'data': {'classic': {'name': 'classic', 'url': '?view\x3dclassic'}, 'flipcard': {'name': 'flipcard', 'url': '?view\x3dflipcard'}, 'magazine': {'name': 'magazine', 'url': '?view\x3dmagazine'}, 'mosaic': {'name': 'mosaic', 'url': '?view\x3dmosaic'}, 'sidebar': {'name': 'sidebar', 'url': '?view\x3dsidebar'}, 'snapshot': {'name': 'snapshot', 'url': '?view\x3dsnapshot'}, 'timeslide': {'name': 'timeslide', 'url': '?view\x3dtimeslide'}, 'isMobile': false, 'title': '\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0648\u0645\u0629 { \u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u060c \u062a\u0643\u0648\u064a\u0646\u0647\u0627 \u060c \u0627\u0642\u0641\u0627\u0644\u0647\u0627 }', 'description': '\u0645\u062f\u0648\u0646\u0629 \u0643\u0627\u0641\u064a\u0647 \u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0646\u0634\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhRYdeCqE9q-zT9sfOR2XxvZTz8yX7qn9JLD4Sc24oiaG9QfRxdjhivQJYVpds5FaGRvl3MgHE5qx6rzoHC-YPWI_Y0kWkyAWiPDdrwWiQtWYjjXc1ZxjLT9isYuBNMU13ZxiW5tlfVeSmH70JMRNRNjC_BFaOFDRSTAv7ELM5wyTWx9EhuKryNXBWajrZs/w547-h264/1.PNG', 'url': 'https://accounting-cafe.blogspot.com/2025/03/Bad-Debit.html', 'type': 'item', 'isSingleItem': true, 'isMultipleItems': false, 'isError': false, 'isPage': false, 'isPost': true, 'isHomepage': false, 'isArchive': false, 'isLabelSearch': false, 'postId': 2101182277444744195}}, {'name': 'widgets', 'data': [{'title': '\u0644\u0648\u062c\u0648 \u0642\u0627\u0626\u0645\u0647 \u0627\u0644\u0647\u0627\u062a\u0641', 'type': 'Image', 'sectionId': 'MopileMenuLogo', 'id': 'Image002'}, {'title': '\u0643\u0640\u0627\u0641\u0640\u064a\u0647 \u062d\u0633\u0640\u0627\u0628\u0640\u0627\u062a (\u0631\u0623\u0633 \u0627\u0644\u0635\u0641\u062d\u0629)', 'type': 'Header', 'sectionId': 'logo', 'id': 'Header1'}, {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'type': 'PageList', 'sectionId': 'pages', 'id': 'PageList1'}, {'title': '\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a', 'type': 'LinkList', 'sectionId': 'topsocialL', 'id': 'LinkList3'}, {'title': '\u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629', 'type': 'LinkList', 'sectionId': 'menu', 'id': 'LinkList001'}, {'title': '\u0628\u062d\u062b ...', 'type': 'BlogSearch', 'sectionId': 'searchform', 'id': 'BlogSearch2'}, {'title': '\u0645\u064a\u0632\u0629 \u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0646\u0642\u0644', 'type': 'HTML', 'sectionId': 'AddOns', 'id': 'HTML1'}, {'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'type': 'ContactForm', 'sectionId': 'AddOns', 'id': 'ContactForm200'}, {'title': '\u0631\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629', 'type': 'Blog', 'sectionId': 'Tempnec', 'id': 'Blog1', 'posts': [{'id': '2101182277444744195', 'title': '\u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0645\u0639\u062f\u0648\u0645\u0629 { \u062a\u0639\u0631\u064a\u0641\u0647\u0627 \u060c \u062a\u0643\u0648\u064a\u0646\u0647\u0627 \u060c \u0627\u0642\u0641\u0627\u0644\u0647\u0627 }', 'featuredImage': 'https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhRYdeCqE9q-zT9sfOR2XxvZTz8yX7qn9JLD4Sc24oiaG9QfRxdjhivQJYVpds5FaGRvl3MgHE5qx6rzoHC-YPWI_Y0kWkyAWiPDdrwWiQtWYjjXc1ZxjLT9isYuBNMU13ZxiW5tlfVeSmH70JMRNRNjC_BFaOFDRSTAv7ELM5wyTWx9EhuKryNXBWajrZs/w547-h264/1.PNG', 'showInlineAds': false}], 'headerByline': {'regionName': 'header1', 'items': [{'name': 'share', 'label': ''}, {'name': 'author', 'label': '\u0643\u062a\u0628:'}, {'name': 'timestamp', 'label': '\u0646\u0634\u0631 \u0641\u064a'}]}, 'footerBylines': [{'regionName': 'footer1', 'items': [{'name': 'comments', 'label': 'comments'}]}, {'regionName': 'footer2', 'items': [{'name': 'labels', 'label': ''}]}], 'allBylineItems': [{'name': 'share', 'label': ''}, {'name': 'author', 'label': '\u0643\u062a\u0628:'}, {'name': 'timestamp', 'label': '\u0646\u0634\u0631 \u0641\u064a'}, {'name': 'comments', 'label': 'comments'}, {'name': 'labels', 'label': ''}]}, {'title': '\u0627\u0639\u0644\u0627\u0646 \u0627\u062e\u0631 \u0627\u0644\u0645\u0642\u0627\u0644', 'type': 'HTML', 'sectionId': 'PostA3lan', 'id': 'HTML4'}, {'title': 'Translate', 'type': 'Translate', 'sectionId': 'sidepar', 'id': 'Translate1'}, {'title': '\ud83c\udfa5 Youtube Channel', 'type': 'Image', 'sectionId': 'sidepar', 'id': 'Image1'}, {'title': '\u0627\u0644\u062a\u0633\u0645\u064a\u0627\u062a', 'type': 'Label', 'sectionId': 'sidepar', 'id': 'Label1'}, {'title': '\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a', 'type': 'LinkList', 'sectionId': 'sidepar', 'id': 'LinkList4'}, {'title': '', 'type': 'ReportAbuse', 'sectionId': 'footer-col1', 'id': 'ReportAbuse1'}, {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'type': 'PageList', 'sectionId': 'footer-col2', 'id': 'PageList2'}, {'title': '\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a', 'type': 'LinkList', 'sectionId': 'footer-social', 'id': 'LinkList2'}]}]); _WidgetManager._RegisterWidget('_ImageView', new _WidgetInfo('Image002', 'MopileMenuLogo', document.getElementById('Image002'), {'resize': true}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'pages', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': 'https://accounting-cafe.blogspot.com/', 'id': '0', 'title': '\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}, {'isCurrentPage': false, 'href': 'https://accounting-cafe.blogspot.com/p/blog-page_65.html', 'id': '8720565116396941163', 'title': '\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629'}, {'isCurrentPage': false, 'href': 'https://accounting-cafe.blogspot.com/p/blog-page_73.html', 'id': '3028524073331077102', 'title': '\u0634\u0631\u0648\u0637 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645'}, {'isCurrentPage': false, 'href': 'https://accounting-cafe.blogspot.com/p/blog-page_27.html', 'id': '1307552761516813361', 'title': '\u0645\u0646 \u0646\u062d\u0646'}, {'isCurrentPage': false, 'href': 'https://accounting-cafe.blogspot.com/p/blog-page.html', 'id': '7846996593712888135', 'title': '\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0646\u0627'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'topsocialL', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList001', 'menu', document.getElementById('LinkList001'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogSearchView', new _WidgetInfo('BlogSearch2', 'searchform', document.getElementById('BlogSearch2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_ContactFormView', new _WidgetInfo('ContactForm200', 'AddOns', document.getElementById('ContactForm200'), {'contactFormMessageSendingMsg': '\u062c\u0627\u0631\u064d \u0627\u0644\u0625\u0631\u0633\u0627\u0644...', 'contactFormMessageSentMsg': '\u062a\u0645 \u0625\u0631\u0633\u0627\u0644 \u0631\u0633\u0627\u0644\u062a\u0643.', 'contactFormMessageNotSentMsg': '\u062a\u0639\u0630\u0631 \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629\u060c \u064a\u0631\u062c\u0649 \u0627\u0644\u0645\u062d\u0627\u0648\u0644\u0629 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0648\u0642\u062a \u0644\u0627\u062d\u0642.', 'contactFormInvalidEmailMsg': '\u064a\u0644\u0632\u0645 \u0625\u062f\u062e\u0627\u0644 \u0639\u0646\u0648\u0627\u0646 \u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0635\u0627\u0644\u062d.', 'contactFormEmptyMessageMsg': '\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u062d\u0642\u0644 \u0627\u0644\u0631\u0633\u0627\u0644\u0629 \u0641\u0627\u0631\u063a\u064b\u0627.', 'title': '\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0627\u062a\u0635\u0627\u0644', 'blogId': '5888625544418582767', 'contactFormNameMsg': '\u0627\u0644\u0627\u0633\u0645', 'contactFormEmailMsg': '\u0628\u0631\u064a\u062f \u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a', 'contactFormMessageMsg': '\u0631\u0633\u0627\u0644\u0629', 'contactFormSendMsg': '\u0625\u0631\u0633\u0627\u0644', 'contactFormToken': 'APlU3lxDDo_m4D3o-FflHHi9K2qS:1775096498021', 'submitUrl': 'https://www.blogger.com/contact-form.do'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/1110681623-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/828616780-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML4', 'PostA3lan', document.getElementById('HTML4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_TranslateView', new _WidgetInfo('Translate1', 'sidepar', document.getElementById('Translate1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_ImageView', new _WidgetInfo('Image1', 'sidepar', document.getElementById('Image1'), {'resize': true}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'sidepar', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList4', 'sidepar', document.getElementById('LinkList4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_ReportAbuseView', new _WidgetInfo('ReportAbuse1', 'footer-col1', document.getElementById('ReportAbuse1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList2', 'footer-col2', document.getElementById('PageList2'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': 'https://accounting-cafe.blogspot.com/p/blog-page_65.html', 'id': '8720565116396941163', 'title': '\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062e\u0635\u0648\u0635\u064a\u0629'}, {'isCurrentPage': false, 'href': 'https://accounting-cafe.blogspot.com/p/blog-page_73.html', 'id': '3028524073331077102', 'title': '\u0634\u0631\u0648\u0637 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645'}, {'isCurrentPage': false, 'href': 'https://accounting-cafe.blogspot.com/p/blog-page_27.html', 'id': '1307552761516813361', 'title': '\u0645\u0646 \u0646\u062d\u0646'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList2', 'footer-social', document.getElementById('LinkList2'), {}, 'displayModeFull'));