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Channel

بهترین تست‌های آزمون کارشناسی رسمی و حسابدار رسمی

@rasmi_test

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

3,449subscribers

-8 since we began measuring on 6 August 2026

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

Register entry

Telegram ID-1001280135928
TypeChannel
Username@rasmi_test
CreatedBetween 1 April 2018 and 30 June 2021— estimated from Telegram’s id allocation, not measured. How this range is calculated.
First recorded6 August 2026
Last confirmed live13 August 2026
Measurements held3
Confirmed unchanged2 times, most recently 13 August 2026
On Telegramt.me/rasmi_test

Growth

3,4493,4573,4536 August 2026 — 3,457 subscribers7 August 2026 — 3,455 subscribers10 August 2026 — 3,449 subscribers6 August 202610 August 2026
3 measurements spanning 4 days, net -8. 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 3,448–3,458 and does not start at zero.
Measurement log — every subscribers count we have recorded
Measured (UTC)SubscribersChange
10 Aug 2026, 09:513,449-6
7 Aug 2026, 03:283,455-2
6 Aug 2026, 14:323,457first reading

Engagement

20 posts held, back to 30 June 2026the reader has not yet reached the start of this channel’s public history, so older posts may sit further back, unread. Read across 3 pagesof Telegram’s post history, 20 posts per page.

ERR · 30 days
9.51%
avg views ÷ 3,449 subscribers
Avg views / post
328
12 posts measured
Reaction rate
0.544%
reactions ÷ views · ER floor
Posts in window
12
of 20 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 11 of 12 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 6 August 2026
Posts held20 (30 June 20266 August 2026)
Views total3,937
Reactions total21
Forwards / commentsnot exposed by the public surface — not measured, not estimated
Readings taken7 Aug 2026, 23:13 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

32 reactions across 17 posts, in 4 distinct kinds. The most used accounts for 87.5% of them.

Every reaction kind recorded on the sample, most used first
ReactionCountShareShare, drawn
2887.5%
👎26.25%
👏13.13%
🙏13.13%

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 32reactions 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 30 June 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, 15:39 UTC80 viewsread 7 August 2026
Forwarded from @rasmi_hesabdari

اعضای محترم کانال با سلام و احترام به استحضار می‌رساند، برای تهیه محصولات و منابع آموزشی مرتبط با آزمون کارشناسی رسمی دادگستری، می‌توانید به وب‌سایت فروشگاهی ما به نشانی: 🌐 www.rasmi-karshenas.ir مراجعه فرمایید. (ترجیحا فیلترشکن خاموش باشد) با سپاس، تیم مدیریت ۱۴۰۵/۰۵/۱۵

6 Aug 2026, 06:54 UTC159 views2 reactionsread 7 August 2026
Poll

💡 سوال تستی آزمایشی مهم از آزمون کارشناسی رسمی دادگستری رشته حسابداری و حسابرسی ⏳ کدام یک از گزینه های زیر، قابل اعتماد ترین شواهد حسابرسی است؟

  1. الف- شواهد برون سازمانی21%
  2. ب- مشاهدات حسابرس40%
  3. ج- محاسبات حسابرس10%
  4. د- تاییدیه مستقیم از اشخاص ثالث27%
  5. نمی دانم2%

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

2

4 Aug 2026, 05:41 UTC215 views1 reactionsread 7 August 2026
Poll

♦️ 👈 اثبات کامل بودن در کدام مورد با اهمیت تر است؟👇

  1. ۱- فروش نسیه42%
  2. ۲- بدهی های بلند مدت13%
  3. ۳- حقوق صاحبان سهام14%
  4. ۴- دارایی های ثابت مشهود28%
  5. نمی دانم.4%

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

1

1 Aug 2026, 19:26 UTC239 views3 reactionsread 7 August 2026
Forwarded from @rasmi_hesabdariPoll

💡 سوال تستی حقوقی مهم از آزمون کارشناسی رسمی دادگستری رشته حسابداری و حسابرسی ⏳طبق آیین دادرسی مدنی، پرداخت دستمزد کارشناس، بر عهده چه کسی است؟

  1. الف- خواهان46%
  2. ب- خوانده12%
  3. ج- دادگاه12%
  4. د- متقاضی27%
  5. نمی دانم2%

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

3

31 Jul 2026, 16:59 UTC315 views1 reactionsread 7 August 2026
Poll

💡 سوال تستی مهم از آزمون کارشناسی رسمی دادگستری رشته حسابداری و حسابرسی ⏳ در فعالیت ها تضامنی به ثبت نرسیده در ایران، مبلغ کدام یک از حساب های مربوط به هر شریک، تابع مبالغ حساب های دیگراز دوره ای به دوره دیگر تغییر می نماید؟

  1. الف- حقوق11%
  2. ب- برداشت18%
  3. ج- پاداش16%
  4. د- سرمایه47%
  5. نمی دانم8%

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

1

31 Jul 2026, 16:59 UTC267 views1 reactionsread 7 August 2026
Poll

⏳ تاکید شما بعنوان حسابرس: در شرایط افزایش قابل توجه نرخ های مالیاتی، بر رسیدگی بیشتر در کدام مورد است؟

  1. الف- کنترل های داخلی26%
  2. ب- رعایت یکنواختی24%
  3. ج- معاملات نسیه29%
  4. د- وجوه نقد15%
  5. نمی دانم6%

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

1

26 Jul 2026, 19:23 UTC370 views2 reactionsread 7 August 2026
Poll

🔻 مازاد در آمد شناسایی شده انباشته پیمان های بلند مدت بر مبالغ دریافتی و دریافتی بابت پیشرفت کار در چه سرفصلی در ترازنامه گزارش می شود؟

  1. ۱ - حساب های دریافتنی26%
  2. ۲ - سایر داراییهای جاری17%
  3. ۳ - پیمان در جریان ( حسب مکمل )36%
  4. ۴ - پیش دریافت ها ( حساب کاهنده )21%

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

2

25 Jul 2026, 15:24 UTC381 views2 reactionsread 7 August 2026
Poll

♦️⬅️ در ترکیب واحد های تجاری که از روش خرید استفاده میشود، ارزشیابی موجودی های در جریان ساخت و ساخته شده، به روش ................. تعیین می شود. 👇

  1. ۱- ارزش بازار26%
  2. ۲- بهای تمام شده38%
  3. ۳- ارزش جاری جایگزینی17%
  4. ۴- ارزش خالص بازیافتنی منهای سود متعارف19%

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

2

21 Jul 2026, 18:04 UTC488 views2 reactionsread 7 August 2026
Poll

♊️ برای جمع آوری شواهد حسابرسی در ارتباط با موجودی حساب جاری نزد بانک در زمان تهیه صورت مغایرت بانکی، حسابرس کدامیک از موارد زیر را مورد رسیدگی قرار نمی دهد؟ 👇

  1. الف- دفتر کل27%
  2. ب- تأیید بانکی27%
  3. ج- صورتحساب مقطعی بانک30%
  4. د- صورتحساب بانکی پایان سال14%
  5. نمی دانم.2%

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

2

18 Jul 2026, 17:48 UTC548 views4 reactionsread 7 August 2026
Poll

♊️👈 کلیه هزینه های مربوط به عملیات ساخت در یک شرکت تولیدی چه نام دارد؟ 👇

  1. الف- هزینه های اولیه13%
  2. ب- هزینه های مستقیم25%
  3. ج- هزینه های محصول34%
  4. د- هزینه های تبدیل26%
  5. نمی دانم.2%

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

3👎1

16 Jul 2026, 20:55 UTC514 views2 reactionsread 7 August 2026
Poll

♊️👈 سوالی مهم از آزمون کارشناسی رسمی دادگستری رشته حسابداری و حسابرسی 👈 کدام مورد جزء هزینه های کیفیت نیست؟

  1. الف- هزینه های ارزیابی10%
  2. ب- هزینه های رفع نقص17%
  3. ج- هزینه های فرصت53%
  4. د- هزینه های پیشگیری15%
  5. نمی دانم.5%

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

2

16 Jul 2026, 20:55 UTC361 views1 reactionsread 7 August 2026
Poll

♊️ کاربرگ های پرونده دائمی، به احتمال زیاد شامل کدام شواهد است؟ 👇

  1. الف- اساسنامه و صورتجلسات مجمع عمومی71%
  2. ب- کاربرگ اصلی15%
  3. ج- صورتحساب بانکی ماه آخر هر سال7%
  4. د- نامه های وکیل حقوقی شرکت3%
  5. نمی دانم.5%

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

1

Showing the 12 most recent of 20 posts we hold for @rasmi_test. 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 18 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.

6 Aug 2026, 06:54 UTCAnonymous Quiz1,450 voters approx.

💡 سوال تستی آزمایشی مهم از آزمون کارشناسی رسمی دادگستری رشته حسابداری و حسابرسی ⏳ کدام یک از گزینه های زیر، قابل اعتماد ترین شواهد حسابرسی است؟

  1. الف- شواهد برون سازمانی21%
  2. ب- مشاهدات حسابرس40%
  3. ج- محاسبات حسابرس10%
  4. د- تاییدیه مستقیم از اشخاص ثالث27%
  5. نمی دانم2%

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

4 Aug 2026, 05:41 UTCAnonymous Quiz1,270 voters approx.

♦️ 👈 اثبات کامل بودن در کدام مورد با اهمیت تر است؟👇

  1. ۱- فروش نسیه42%
  2. ۲- بدهی های بلند مدت13%
  3. ۳- حقوق صاحبان سهام14%
  4. ۴- دارایی های ثابت مشهود28%
  5. نمی دانم.4%

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

1 Aug 2026, 19:26 UTCAnonymous Quiz1,450 voters approx.

💡 سوال تستی حقوقی مهم از آزمون کارشناسی رسمی دادگستری رشته حسابداری و حسابرسی ⏳طبق آیین دادرسی مدنی، پرداخت دستمزد کارشناس، بر عهده چه کسی است؟

  1. الف- خواهان46%
  2. ب- خوانده12%
  3. ج- دادگاه12%
  4. د- متقاضی27%
  5. نمی دانم2%

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

31 Jul 2026, 16:59 UTCAnonymous Quiz1,590 voters approx.

💡 سوال تستی مهم از آزمون کارشناسی رسمی دادگستری رشته حسابداری و حسابرسی ⏳ در فعالیت ها تضامنی به ثبت نرسیده در ایران، مبلغ کدام یک از حساب های مربوط به هر شریک، تابع مبالغ حساب های دیگراز دوره ای به دوره دیگر تغییر می نماید؟

  1. الف- حقوق11%
  2. ب- برداشت18%
  3. ج- پاداش16%
  4. د- سرمایه47%
  5. نمی دانم8%

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

31 Jul 2026, 16:59 UTCAnonymous Quiz1,870 voters approx.

⏳ تاکید شما بعنوان حسابرس: در شرایط افزایش قابل توجه نرخ های مالیاتی، بر رسیدگی بیشتر در کدام مورد است؟

  1. الف- کنترل های داخلی26%
  2. ب- رعایت یکنواختی24%
  3. ج- معاملات نسیه29%
  4. د- وجوه نقد15%
  5. نمی دانم6%

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

26 Jul 2026, 19:23 UTCAnonymous Quiz2,110 voters approx.

🔻 مازاد در آمد شناسایی شده انباشته پیمان های بلند مدت بر مبالغ دریافتی و دریافتی بابت پیشرفت کار در چه سرفصلی در ترازنامه گزارش می شود؟

  1. ۱ - حساب های دریافتنی26%
  2. ۲ - سایر داراییهای جاری17%
  3. ۳ - پیمان در جریان ( حسب مکمل )36%
  4. ۴ - پیش دریافت ها ( حساب کاهنده )21%

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 30 June 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.

Citation-graph rank

Citation-graph rank — 30,828 of 1,176,251entries in the measured graph. A weighted position computed from the forward and mention edges below — republished posts weigh more than named mentions — and recomputed periodically, over the whole graph. Published only as this ordinal position, never as a score: a position is a fact, and a score printed beside one channel’s name would read as a verdict this register does not make. The two counts beneath stay separate for the same reason mentions are never summed with forwards anywhere else on this page — a named-by count costs nothing to manufacture. The top 100 by this measure, or how it is computed.

Forward network

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

Named by 7 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 10 August 2026 — this entry's latest reading, not the date you are reading this.

“بهترین تست‌های آزمون کارشناسی رسمی و حسابدار رسمی” (@rasmi_test), 3,449 subscribers as measured 10 August 2026. Telegram Register, tgregister.com/channel/rasmi_test.

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.