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نکات و تستهای کنکور حسابداری

@Accountingexamquiz

On this record: Growth · Engagement · Reactions · Posts · Polls · Citations · Cite this entry

5,729subscribers

+16 since we began measuring on 7 August 2026

Risers and fallers across the register · movement among entries of 3,162–10,000.

Register entry

Telegram ID-1002219049055
TypeChannel
Username@Accountingexamquiz
CreatedBetween 1 June 2024 and 30 September 2024— estimated from Telegram’s id allocation, not measured. How this range is calculated.
First recorded7 August 2026
Last confirmed live14 August 2026
Measurements held4
Confirmed unchanged1 time, most recently 14 August 2026
On Telegramt.me/Accountingexamquiz

Growth

5,7135,7295,7217 August 2026 — 5,713 subscribers8 August 2026 — 5,718 subscribers11 August 2026 — 5,723 subscribers14 August 2026 — 5,729 subscribers7 August 202614 August 2026
4 measurements spanning 7 days, net +16. Dots are measurements; the straight line between them is drawn to join them, not to claim we know the path taken in between — snapshots are recorded only when a count changes, so gaps mean “no change observed”, never “interpolated”. The vertical axis spans 5,711–5,731 and does not start at zero.
Measurement log — every subscribers count we have recorded
Measured (UTC)SubscribersChange
14 Aug 2026, 21:485,729+6
11 Aug 2026, 12:425,723+5
8 Aug 2026, 03:365,718+5
7 Aug 2026, 18:465,713first reading

Engagement

22 posts held, back to 4 August 2026the reader has not yet reached the start of this channel’s public history, so older posts may sit further back, unread. Read across 6 pagesof Telegram’s post history, 20 posts per page.

ERR · 30 days
4.55%
avg views ÷ 5,729 subscribers
Avg views / post
261
22 posts measured
Reaction rate
0.714%
reactions ÷ views · ER floor
Posts in window
22
of 22 held

ERR is average views per post over the last 30 days divided by subscribers, the definition TGStat uses, so this figure is comparable with the one you will see elsewhere. It falls structurally as a channel grows: a high ERR on a small channel and a low one on a large channel describe reach mathematics, not quality. We publish the figure and the sample it came from and pass no verdict on it.

ER is defined industry-wide as (forwards + reactions + comments) ÷ views— note the denominator is views, not subscribers. Telegram’s public web preview carries views and reactions but not forward or comment counts, so the reaction rate above is the reactions term only and is therefore a floor: the true ER for this channel is higher by an amount we have not measured and will not estimate. It is computed over the 7 of 22 measured posts that carry a reaction reading, and over those same posts' views.

What these figures were computed from
WindowRolling 30 days · latest post in window 10 August 2026
Posts held22 (4 August 202610 August 2026)
Views total5,734
Reactions total13
Forwards / commentsnot exposed by the public surface — not measured, not estimated
Readings taken12 Aug 2026, 03:56 UTC

Views are a single reading per post, taken at the time above. A post published in the last day or two is still accumulating views, which pulls the 30-day average down slightly. That is a property of the standard definition rather than a fault in it, so we keep the definition rather than “correcting” the number into something nobody can reproduce.

Precision. Telegram publishes view counts on its public widget in short form — 8.12K, 3.7M — so any reading at or above 1,000 reaches us rounded to three significant figures, and only counts below 1,000 are exact. Averages and rates derived from them are shown to the same precision rather than to the unit: a figure like 3,701,250 would assert digits nobody measured.

Reaction counts are published per emoji and rounded the same way, so a total below 1,000 is exact and a larger one is a sum that may carry a rounded component from each emoji above 1,000. Because it is a sum, it does not look rounded — read a large reaction total as three significant figures per contributing emoji rather than as the figure it prints.

Reaction mix

13 reactions across 6 posts, in 5 distinct kinds. The most used accounts for 53.8% of them.

Every reaction kind recorded on the sample, most used first
ReactionCountShareShare, drawn
753.8%
😁323.1%
👍17.69%
🔥17.69%
🤔17.69%

No sentiment is inferred, and none should be read in. This table is ordered by count and by nothing else. Emoji do not carry stable meaning across languages or communities — 🙏 is thanks in one channel and mourning in another — so we publish which ones were pressed and how often, and pass no judgement on what an audience meant by them.

Precision. Telegram publishes reaction counts per emoji and short-forms each one — 4.34K, 1.2M — so any single kind at or above 1,000 reaches us at three significant figures, and only counts below 1,000 are exact. The shares above are ratios of those figures and carry the same error. This is also why the total here can differ slightly from a reaction total printed elsewhere on the page: both are sums of the same rounded parts, taken over samples with different edges.

Coverage. Reactions were read on 7 of the 22 sampled posts in this sample. Summed by Telegram’s own count on each post — not by adding up the per-emoji breakdown above — those same posts carry 13reactions in total: the kind of figure the paragraph above means by “a reaction total printed elsewhere on the page”.

Measured over the 22 most recent posts we hold, published 4 August 2026 to 10 August 2026, using the newest reading held for each. Telegram Stars are excluded: they are a payment, not a reaction, and they have their own section.

Recent posts

10 Aug 2026, 18:20 UTC160 viewsread 12 August 2026
Forwarded from @Hesabdar_speedFile

استاندارد حسابرسی 500 - شواهد به همت حسن دانشور Channel |@Hesabdar_speed

10 Aug 2026, 18:18 UTC158 viewsread 12 August 2026
Forwarded from @Hesabdar_speedFile

الف) مسائل عمده حسابرسی در بانکها ۱. اندازه گیری ذخیره برای وام ها و تسهیلات ۲. زیان کاهش ارزش برا ی وام و تسهیلات اعطایی به مشتریان ۳. اندازه گیری دارایی های مالیات انتقالی ۴. مسائل قانونی و مقرراتی ۵. سیستم ها و کنترل های فناوری اطلاعات ۶. ارزش دفتری سرمایه گذاری در شرکت(های) فرعی توسط بانک ب) مسائل عمده حسابرسی در سایر شرکتها ۷. شناسایی درآمد (۱) ۸. شناسایی درآمد (۲) ۹. اندازه گیری فروش تا میزانی که به هزینه های

7 Aug 2026, 17:38 UTC372 viewsread 12 August 2026
Forwarded from @Hesabdar_speed

https://t.me/hesabdarspeed_acc1406

7 Aug 2026, 17:38 UTC384 viewsread 12 August 2026
Forwarded from @Hesabdar_speed

گروه داوطلبان کنکور دکتری حسابداری ۱۴۰۶

5 Aug 2026, 17:27 UTC475 views4 reactionsread 12 August 2026
Forwarded from @Hesabdar_speedPhoto

> 📢 آزمون آزمایشی کنکور کاردانی حسابداری ۱۴۰۵ فرصتی عالی برای سنجش آمادگی، شناسایی نقاط قوت و رفع نقاط ضعف شماست. 🗓 سه‌شنبه ۱۶ شهریور ۱۴۰۵، ساعت ۱۹ 🎯 شرکت برای تمامی داوطلبان کاملاً رایگان و آزاد است. منتظر حضورتان هستیم؛ با تلاش و استمرار، موفقیت دور از دسترس نیست. 🌱💚 تهیه و تنظیم: امیرحسین موذن | Channel | @Hesabdar_speed

3🔥1

5 Aug 2026, 15:03 UTC408 viewsread 12 August 2026
Forwarded from @Hesabdar_speedPoll

استقلال حسابرس در کدام یک از موارد زیر به شدت خدشه‌دار می‌شود؟

  1. دریافت هدیه‌ی سالانه به مبلغ ۱۰۰ هزار تومان از صاحب‌کار18%
  2. سهام‌داری حسابرس در شرکت صاحب‌کار به میزان ۰.۵٪34%
  3. ارائه‌ی خدمات مشاوره‌ی مالیاتی به صاحب‌کار13%
  4. استخدام همسر حسابرس در واحد حسابداری صاحب‌کار35%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:59 UTC355 viewsread 12 August 2026
Forwarded from @Hesabdar_speedPoll

در کدام نوع اظهارنظر، حسابرس در گزارش حسابرسی می‌گوید "به استثنای..."؟

  1. مقبول19%
  2. مشروط53%
  3. مردود16%
  4. عدم اظهار نظر13%

Shares as published, totalling 101%. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:59 UTC323 views1 reactionsread 12 August 2026
Forwarded from @Hesabdar_speedPoll

حسابرس در مرحله‌ی برنامه‌ریزی، خطر حسابرسی را ۵٪ تعیین کرده. اگر خطر کنترل را ۴۰٪ و خطر کشف را ۲۰٪ برآورد کند، خطر ذاتی چقدر است؟

  1. 62.5%36%
  2. 50%22%
  3. 40%31%
  4. 80%12%

Shares as published, totalling 101%. No per-option vote count is published by Telegram, so none is shown.

👍1

5 Aug 2026, 14:59 UTC318 viewsread 12 August 2026
Forwarded from @Hesabdar_speedPoll

حق حضور در جلسات هیئت‌مدیره اصولاً به کدام‌یک از افراد زیر تعلق می‌گیرد؟

  1. الف) اعضای موظف و غیرموظف هیئت‌مدیره، در صورت26%
  2. ب) فقط اعضای موظف هیئت‌مدیره41%
  3. ج) فقط اعضای غیرموظف هیئت‌مدیره17%
  4. د) تمامی مدیران و کارکنان شرکت16%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:19 UTC262 viewsread 12 August 2026
Forwarded from @Hesabdar_speedPoll

آقای موذن با حقوق پایه روزانه ۳,۲۰۰,۰۰۰ و مزایای مستمر روزانه معادل ۱,۸۰۰,۰۰۰ در پایان سال ۱۴۰۳ دارای ۱۴ روز مانده مرخصی استحقاقی میباشد. با فرض اینکه واحد تجاری طبق قانون با ایشان تسویه کند، مبلغ قابل پرداخت به آقای موذن چقدر است؟

  1. ۴۵,۰۰۰,۰۰۰48%
  2. ۲۸,۸۰۰,۰۰۰15%
  3. ۵۰,۰۰۰,۰۰۰24%
  4. ۲۵,۲۰۰,۰۰۰13%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:19 UTC209 views0 reactionsread 12 August 2026
Forwarded from @Hesabdar_speedPoll

کدام یک از انواع مرخصی‌های زیر، مطابق قانون، جزء سوابق کار و بازنشستگی کارگر محسوب می‌شود و پرداخت حقوق آن بر عهده کدام نهاد است؟

  1. الف) مرخصی استحقاقی - بر عهده کارفرما22%
  2. ب) مرخصی استعلاجی بیش از ۳ روز - بر عهده سازمان تأمین اجتماعی43%
  3. ج) مرخصی استعلاجی تا ۳ روز - بر عهده سازمان تأمین اجتماعی27%
  4. د) مرخصی بدون حقوق - بر عهده کارفرما9%

Shares as published, totalling 101%. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:19 UTC196 viewsread 12 August 2026
Forwarded from @Hesabdar_speedPoll

در پایان سال، اگر مانده مرخصی استحقاقی یک کارگر ۱۷ روز باشد و واحد تجاری مطابق قانون عمل کند، نحوه تسویه آن چگونه خواهد بود؟

  1. الف) کل ۱۷ روز به عنوان ذخیره مرخصی ثبت و به سال بعد منتقل می‌شود.11%
  2. ب) ۹ روز آن ذخیره و مابقی (۸ روز) به همراه حقوق و مزایای مستمر تسویه می‌شود.75%
  3. ج) ۹ روز آن تسویه و مابقی (۸ روز) به عنوان ذخیره ثبت می‌شود.11%
  4. د) کل ۱۷ روز نقداً به کارگر پرداخت می‌شود و هیچ ذخیره‌ای ثبت نمی‌شود.4%

Shares as published, totalling 101%. No per-option vote count is published by Telegram, so none is shown.

Showing the 12 most recent of 22 posts we hold for @Accountingexamquiz. View and reaction counts are the latest single reading for each post, not a live figure, and a recent post is still accumulating both. A view count marked was rounded by Telegram before we ever saw it — t.me prints views in full below 1,000 and to three significant figures above, so ≈1,200,000 means somewhere between 1,150,000 and 1,249,999. Unmarked counts are exact. Text is reproduced from the public post preview and truncated for length.

Polls

The 6 most recent of 14 polls we hold for this entry, as Telegram rendered them when we read the post. A poll’s figures keep moving after that, so each one is dated.

5 Aug 2026, 15:03 UTCAnonymous Quiz119 voters

استقلال حسابرس در کدام یک از موارد زیر به شدت خدشه‌دار می‌شود؟

  1. دریافت هدیه‌ی سالانه به مبلغ ۱۰۰ هزار تومان از صاحب‌کار18%
  2. سهام‌داری حسابرس در شرکت صاحب‌کار به میزان ۰.۵٪34%
  3. ارائه‌ی خدمات مشاوره‌ی مالیاتی به صاحب‌کار13%
  4. استخدام همسر حسابرس در واحد حسابداری صاحب‌کار35%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:59 UTCAnonymous Quiz112 voters

در کدام نوع اظهارنظر، حسابرس در گزارش حسابرسی می‌گوید "به استثنای..."؟

  1. مقبول19%
  2. مشروط53%
  3. مردود16%
  4. عدم اظهار نظر13%

Shares as published, totalling 101%. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:59 UTCAnonymous Quiz100 voters

حق حضور در جلسات هیئت‌مدیره اصولاً به کدام‌یک از افراد زیر تعلق می‌گیرد؟

  1. الف) اعضای موظف و غیرموظف هیئت‌مدیره، در صورت26%
  2. ب) فقط اعضای موظف هیئت‌مدیره41%
  3. ج) فقط اعضای غیرموظف هیئت‌مدیره17%
  4. د) تمامی مدیران و کارکنان شرکت16%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:59 UTCAnonymous Quiz59 voters

حسابرس در مرحله‌ی برنامه‌ریزی، خطر حسابرسی را ۵٪ تعیین کرده. اگر خطر کنترل را ۴۰٪ و خطر کشف را ۲۰٪ برآورد کند، خطر ذاتی چقدر است؟

  1. 62.5%36%
  2. 50%22%
  3. 40%31%
  4. 80%12%

Shares as published, totalling 101%. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:19 UTCAnonymous Quiz122 voters

بر اساس قانون کار، حداکثر مدت مرخصی استحقاقی که کارگر مجاز به ذخیره کردن آن است، کدام گزینه می‌باشد و مبنای محاسبه آن بر چه اساسی است؟

  1. الف) ۹ روز بر اساس روزهای کاری66%
  2. ب) ۹ روز بر اساس روزهای تقویمی (شامل جمعه‌ها)19%
  3. ج) ۲۶ روز بر اساس روزهای کاری14%
  4. د) ۲۶ روز بر اساس روزهای تقویمی1%

Shares as published. No per-option vote count is published by Telegram, so none is shown.

5 Aug 2026, 14:19 UTCAnonymous Quiz138 voters

📊وجوه نقد شخصی قصد دارد برای تضمین یک قرارداد اجاره، یک برگ سفته به مبلغ اسمی ۵۰,۰۰۰,۰۰۰ ریال از بانک خریداری کند. این شخص بابت خرید این برگه چه مبلغی باید به بانک پرداخت کند؟ HESABDARSPEED

  1. ۵۰,۰۰۰14%
  2. ۲۵,۰۰۰57%
  3. ۵,۰۰۰,۰۰۰9%
  4. ۲۵۰,۰۰۰19%

Shares as published, totalling 99%. No per-option vote count is published by Telegram, so none is shown.

Percentages only — there are no per-option vote counts here, because Telegram publishes none.The public post preview gives each option’s share and a single voter total, and nothing else. Multiplying one by the other would produce a per-option tally that looks measured and is not: the shares are rounded to whole numbers before we ever see them. We print what was published and leave the column that does not exist empty.

The shares need not add up to 100.Rounding alone puts many polls at 99 or 101. A poll that allows more than one answer per voter runs well past 100 by design, and several here do. The bars are drawn against a fixed 100% track at each option’s own percentage rather than normalised to the total, so a poll that exceeds it shows that it does instead of being quietly rescaled.

Read from the 22 most recent posts we hold, published 4 August 2026 to 10 August 2026. Telegram labels each poll by kind — an anonymous poll, a quiz, a closed set of final results — and that label is reproduced rather than paraphrased.

Forward network

Republishes

Channels on the register whose posts this channel has forwarded.

Built only from forwarded posts we have actually read, on both sides. Coverage is early and deliberately incomplete: a missing link means we have not read the post that would prove it, never that the relationship does not exist. Counts are distinct forwarded posts observed, so they only ever go up as we read more.

Mentions

Names

Channels on the register whose handles appear in this channel's posts.

A mention is a weaker signal than a forward and is counted separately for that reason — naming a channel is not republishing it, and a handle in a post body is easy to place deliberately. The post counts beside each row below are distinct posts in which the handle appeared, from posts we have read on both sides — the “Named by N registered channels” figure above is a different count, of distinct NAMING CHANNELS rather than posts, and is not the sum of the rows under it.

Cite this entry

A live page changes as we take new readings, so a citation should name the measurement it is based on, not just the URL. The line below cites the subscriber count as measured 14 August 2026 — this entry's latest reading, not the date you are reading this.

“نکات و تستهای کنکور حسابداری” (@Accountingexamquiz), 5,729 subscribers as measured 14 August 2026. Telegram Register, tgregister.com/channel/Accountingexamquiz.

Full measurement history, CC BY 4.0. Every reading this register holds for this entry, not just the latest one, as a dated, downloadable record: CSV · JSON. Free to use with attribution to tgregister.com. Each file carries its own generation timestamp, which is the figure to cite for exactly when the data was retrieved.