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Telegram profile photo for 𝐡𝐢𝐰𝐚 𝐛𝐞𝐥𝐤𝐦𝐚𝐞 |دانستنی‌های حسابداری

Channel

𝐡𝐢𝐰𝐚 𝐛𝐞𝐥𝐤𝐦𝐚𝐞 |دانستنی‌های حسابداری

@hiwabelkame

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

1,110subscribers

+124 since we began measuring on 7 August 2026

Risers and fallers across the register · movement among entries of 1,000–3,162.

Register entry

Telegram ID-1003043420380
TypeChannel
Username@hiwabelkame
CreatedBetween 1 August 2025 and 31 October 2025 — estimated from Telegram’s id allocation, not measured. How this range is calculated.
First recorded8 August 2026
Last confirmed live15 September 2026
Measurements held11
Confirmed unchanged1 time, most recently 15 September 2026
On Telegramt.me/hiwabelkame

Topic

Education — a classification, not a measurement. An on-box language model (Qwen3.6-35B-A3B-FP8, prompt version 1) read this channel’s own recent posts on 18 September 2026 and assigned it the closest of 31 fixed categories, at 97% confidence. This is a model’s judgement about what the channel is likely to be about, not a fact this register measured the way a subscriber count or a view count is measured — it can be revised on a later pass, and it carries no weight anywhere else on this page. How this classification works, and why it has no browse page of its own yet.

Growth

9861,1101,0487 August 2026 — 986 subscribers8 August 2026 — 986 subscribers14 August 2026 — 993 subscribers20 August 2026 — 1,017 subscribers24 August 2026 — 1,042 subscribers26 August 2026 — 1,051 subscribers30 August 2026 — 1,071 subscribers2 September 2026 — 1,079 subscribers7 September 2026 — 1,093 subscribers11 September 2026 — 1,105 subscribers15 September 2026 — 1,110 subscribers7 August 202615 September 2026
11 measurements spanning 39 days, net +124. 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 967–1,129 and does not start at zero.
Measurement log — every subscribers count we have recorded
Measured (UTC)SubscribersChange
15 Sept 2026, 12:371,110+5
11 Sept 2026, 15:181,105+12
7 Sept 2026, 07:591,093+14
2 Sept 2026, 10:591,079+8
30 Aug 2026, 00:241,071+20
26 Aug 2026, 19:031,051+9
24 Aug 2026, 01:361,042+25
20 Aug 2026, 17:351,017+24
14 Aug 2026, 14:14993+7
8 Aug 2026, 00:35986no change
7 Aug 2026, 19:44986first reading

Engagement

20 posts held, back to 12 July 2026the reader has not yet reached the start of this channel’s public history, so older posts may sit further back, unread. Read across 1 page of Telegram’s post history, 20 posts per page.

Nothing published in the last 30 days. ERR and ER are rolling 30-day measures, so there is nothing to compute — we hold 20 posts for this entry, the most recent from 6 August 2026. An engagement rate over an empty window would be a number about nothing.

Reaction mix

97 reactions across 17 posts, in 5 distinct kinds. The most used accounts for 47.4% of them.

Every reaction kind recorded on the sample, most used first
ReactionCountShareShare, drawn
4647.4%
👍2525.8%
🔥1919.6%
🥰55.15%
👏22.06%

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 17 of the 20 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 97 reactions in total: the kind of figure the paragraph above means by “a reaction total printed elsewhere on the page”.

Measured over the 20 most recent posts we hold, published 12 July 2026 to 6 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

6 Aug 2026, 18:28 UTC98 views5 reactionsread 8 August 2026

🧊تفاوت استهلاک و کاهش ارزش دارایی 📌 ۱. استهلاک استهلاک یعنی تخصیص تدریجی بهای تمام‌شده یک دارایی ثابت در طول عمر مفید آن. ✅ ویژگی‌ها: برای دارایی‌های ثابت مانند ساختمان، ماشین‌آلات و تجهیزات محاسبه می‌شود. از زمان آماده بهره‌برداری دارایی آغاز می‌شود. به صورت منظم و هر سال (یا هر دوره مالی) ثبت می‌شود. یک هزینه عادی و قابل پیش‌بینی است. مثال: یک دستگاه به مبلغ ۱۲۰ میلیون تومان خریداری شده و عمر مفید آن ۱۰ سال است.

👍32

31 Jul 2026, 19:13 UTC292 views16 reactionsread 8 August 2026

سعی نکن خیلی چیزا رو بفهمی بهای فهمیدنِ بعضی چیزا، از دست دادن حالِ خوب و آرامشته...💎

👍65🔥5

31 Jul 2026, 18:42 UTC279 views5 reactionsread 8 August 2026

📌 ذخیره کاهش ارزش موجودی کالا چیست؟ گاهی ممکن است ارزش کالاهای موجود در انبار به دلایل مختلف کاهش پیدا کند؛ مثلاً: قیمت بازار پایین بیاید، کالا آسیب ببیند، کالا قدیمی یا از مد افتاده شود. در این حالت، اگر ارزش واقعی کالا از بهای تمام‌شده آن کمتر باشد، حسابدار باید این کاهش ارزش را شناسایی کند. به مبلغی که برای این منظور در حساب‌ها ثبت می‌شود، «ذخیره کاهش ارزش موجودی کالا» می‌گویند. ✅ مثال ساده فرض کنید کالایی را

👍41

27 Jul 2026, 18:35 UTC390 views6 reactionsread 8 August 2026
Poll

کدام یک از موارد زیر، جزء «بدهی‌های جاری» محسوب می‌شود؟

  1. الف) وام پرداختی که سررسید آن ۵ سال دیگر است.6%
  2. ب) ذخیره مزایای پایان خدمت کارکنان25%
  3. ج) حصه جاری وام بلندمدت پرداختی64%
  4. د) اوراق قرضه پرداختی بلندمدت5%

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

🔥41👍1

27 Jul 2026, 18:34 UTC364 views3 reactionsread 8 August 2026
Poll

مانده حساب «وجوه نقد مسدود شده» در ترازنامه، در کدام بخش گزارش می‌شود؟

  1. الف) دارایی‌های جاری10%
  2. ب) دارایی های غیرجاری75%
  3. ج) بدهی‌های جاری6%
  4. د) حقوق صاحبان سرمایه9%

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

🔥3

25 Jul 2026, 12:29 UTC377 views5 reactionsread 8 August 2026

✅ذخیره تضمین محصول چیست؟ ذخیره تضمین محصول یعنی مبلغی که شرکت از همان زمان فروش کالا کنار می‌گذارد، چون می‌داند احتمال دارد در آینده بابت گارانتی، تعمیر یا تعویض کالا هزینه کند. به زبان خیلی ساده فرض کنید یک شرکت ۱۰۰ دستگاه یخچال می‌فروشد و روی هر کدام یک سال گارانتی می‌دهد. شرکت می‌داند که معمولاً حدود ۵ دستگاه در طول دوره گارانتی خراب می‌شوند و برای تعمیر آن‌ها باید حدود ۵۰ میلیون ریال هزینه کند. اگرچه هنوز هیچ م

3👍1🔥1

24 Jul 2026, 14:47 UTC351 views5 reactionsread 8 August 2026

✅ذخیره مطالبات مشکوک‌الوصول ذخیره مطالبات مشکوک‌الوصول مبلغی است که واحد تجاری در پایان دوره مالی برای آن بخش از حساب‌های دریافتنی که احتمال می‌دهد در آینده وصول نشوند، برآورد و شناسایی می‌کند. به بیان ساده، اگر شرکتی به مشتریان خود نسیه بفروشد، ممکن است بعضی از مشتریان نتوانند یا نخواهند بدهی خود را پرداخت کنند. برای اینکه سود و دارایی‌ها بیش از واقع نشان داده نشوند، مبلغی به عنوان ذخیره مطالبات مشکوک‌الوصول در ن

4👍1

24 Jul 2026, 09:32 UTC331 views9 reactionsread 8 August 2026

احتمالاً گاهی یادت می‌ره که خودت مهم‌ترین داراییِ زندگیت هستی. خواستم بهت یادآوریش کنم.👋

5👍2👏1🥰1

20 Jul 2026, 21:03 UTC466 views4 reactionsread 8 August 2026
Poll

پاسخ صحیح تست بالا؟

  1. 119%
  2. 239%
  3. 329%
  4. 413%

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

3👍1

20 Jul 2026, 20:50 UTC388 views3 reactionsread 8 August 2026
Poll

در صورت سود و زیان یک مؤسسه خدماتی، «سود ناخالص» از تفاضل کدام دو حساب به دست می‌آید؟

  1. الف) درآمد خدمات – بهای تمام شده خدمات ارائه‌شده47%
  2. ب) درآمد خدمات – هزینه‌های عملیاتی14%
  3. ج) فروش خالص – بهای تمام شده کالای فروش رفته35%
  4. د) درآمد خدمات – هزینه‌های غیرعملیاتی4%

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

🔥2👍1

20 Jul 2026, 20:48 UTC409 views6 reactionsread 8 August 2026
Poll

در سیستم ادواری، کدام مورد باعث کاهش بهای تمام شده کالای فروش رفته می‌شود؟

  1. الف) افزایش موجودی کالای اول دوره18%
  2. ب) افزایش هزینه حمل کالای خریداری‌شده13%
  3. ج) افزایش خرید کالا14%
  4. د) افزایش تخفیفات نقدی خرید55%

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

3🔥2👍1

Showing the 12 most recent of 20 posts we hold for @hiwabelkame. 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 7 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.

27 Jul 2026, 18:35 UTCAnonymous Quiz100 voters

کدام یک از موارد زیر، جزء «بدهی‌های جاری» محسوب می‌شود؟

  1. الف) وام پرداختی که سررسید آن ۵ سال دیگر است.6%
  2. ب) ذخیره مزایای پایان خدمت کارکنان25%
  3. ج) حصه جاری وام بلندمدت پرداختی64%
  4. د) اوراق قرضه پرداختی بلندمدت5%

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

27 Jul 2026, 18:34 UTCAnonymous Quiz87 voters

مانده حساب «وجوه نقد مسدود شده» در ترازنامه، در کدام بخش گزارش می‌شود؟

  1. الف) دارایی‌های جاری10%
  2. ب) دارایی های غیرجاری75%
  3. ج) بدهی‌های جاری6%
  4. د) حقوق صاحبان سرمایه9%

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

20 Jul 2026, 21:03 UTCAnonymous Quiz69 voters

پاسخ صحیح تست بالا؟

  1. 119%
  2. 239%
  3. 329%
  4. 413%

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

20 Jul 2026, 20:50 UTCAnonymous Quiz77 voters

در صورت سود و زیان یک مؤسسه خدماتی، «سود ناخالص» از تفاضل کدام دو حساب به دست می‌آید؟

  1. الف) درآمد خدمات – بهای تمام شده خدمات ارائه‌شده47%
  2. ب) درآمد خدمات – هزینه‌های عملیاتی14%
  3. ج) فروش خالص – بهای تمام شده کالای فروش رفته35%
  4. د) درآمد خدمات – هزینه‌های غیرعملیاتی4%

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

20 Jul 2026, 20:48 UTCAnonymous Quiz78 voters

در سیستم ادواری، کدام مورد باعث کاهش بهای تمام شده کالای فروش رفته می‌شود؟

  1. الف) افزایش موجودی کالای اول دوره18%
  2. ب) افزایش هزینه حمل کالای خریداری‌شده13%
  3. ج) افزایش خرید کالا14%
  4. د) افزایش تخفیفات نقدی خرید55%

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

19 Jul 2026, 19:15 UTCAnonymous Quiz35 voters

پاسخ صحیح تست بالا؟

  1. 74/000/00051%
  2. 77/000/00017%
  3. 94/000/00023%
  4. 91/000/0009%

Shares as published. 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 20 most recent posts we hold, published 12 July 2026 to 6 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.

Mentions

Named by 16 registered channels — every channel on the register whose own posts have named this one, by its current username or any other username it currently holds, merged from two separately captured readings of the same fact so a namer caught by only one of them is not missed and a namer both caught is not counted twice. A username this channel has since dropped is not matched — that handle may belong to someone else now, and crediting today’s namer to yesterday’s owner would misattribute it.

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 15 September 2026 — this entry's latest reading, not the date you are reading this.

“𝐡𝐢𝐰𝐚 𝐛𝐞𝐥𝐤𝐦𝐚𝐞 |دانستنی‌های حسابداری” (@hiwabelkame), 1,110 subscribers as measured 15 September 2026. Telegram Register, tgregister.com/channel/hiwabelkame.

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.