From: tabnak.ir
Subject: روشهای تعیین ارزش موجودی کالای پایان دوره؟؟؟
Date: Tue, 23 Jun 2026 01:38:11 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--784826EEE8BCB8832BF6F165DA503E1D_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----784826EEE8BCB8832BF6F165DA503E1D_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----784826EEE8BCB8832BF6F165DA503E1D_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----784826EEE8BCB8832BF6F165DA503E1D_MULTIPART_MIXED--