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Channel

تست حسابداری مالی

@testmalii

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

486subscribers

+1 since we began measuring on 8 September 2026

Risers and fallers across the register · movement among entries of Under 1,000.

Register entry

Telegram ID-1002424462087
TypeChannel
Username@testmalii
CreatedBetween 1 September 2024 and 31 March 2025 — estimated from Telegram’s id allocation, not measured. How this range is calculated.
First recorded8 September 2026
Last confirmed live18 September 2026
Measurements held3
Confirmed unchanged1 time, most recently 18 September 2026
On Telegramt.me/testmalii

Growth

485486485.58 September 2026 — 485 subscribers8 September 2026 — 485 subscribers18 September 2026 — 486 subscribers8 September 202618 September 2026
3 measurements spanning 11 days, net +1. 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 485–486 and does not start at zero.
Measurement log — every subscribers count we have recorded
Measured (UTC)SubscribersChange
18 Sept 2026, 21:42486+1
8 Sept 2026, 09:22485no change
8 Sept 2026, 08:47485first reading

Engagement

20 posts held, back to 11 August 2025the 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 24 September 2025. An engagement rate over an empty window would be a number about nothing.

What this channel posts

Video runtime
1m 03s
Average length
1m 03s

Measured directly from 1 video with a duration reading, out of the posts we hold for this channel — not this channel’s whole posting history, only the sample this register has actually read. An exact reading to the second, taken from the post itself rather than from Telegram’s own rounded chrome, so it carries no mark.

Reaction mix

20 reactions across 11 posts, in 3 distinct kinds. The most used accounts for 75.0% of them.

Every reaction kind recorded on the sample, most used first
ReactionCountShareShare, drawn
1575.0%
👍420.0%
👏15.00%

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 12 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 20 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 11 August 2025 to 24 September 2025, 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

24 Sept 2025, 14:48 UTC≈1,250 viewsread 8 September 2026
Poll

موجودی مسدود شده در بانک ها در کدام یک از گروه های صورت وضعیت مالی طبقه بندی می شود؟

  1. دارایی جاری10%
  2. دارایی نامشهود18%
  3. مخارج انتقالی به دوره آتی18%
  4. سایر دارایی ها54%

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

24 Sept 2025, 14:47 UTC≈2,060 views0 reactionsread 8 September 2026
Poll

کدام یک از اقلام زیر جزو وجوه نقد تلقی نمی گردد؟

  1. موجودی ارزی نزد بانک ها6%
  2. سپرده های دیداری نزد بانک ها10%
  3. سپرده بازخرید خدمت کارکنان66%
  4. سپرده های قرض الحسنه پس انداز18%

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

13 Sept 2025, 05:55 UTC≈2,050 viewsread 8 September 2026
Poll

شرکت الف در سال 13X1 وسائط نقلیه را به مبلغ 45،000 ریال خریداری کرد. برآورد عمر مفید وسائط نقلیه 5 سال با روش استهلاک مجموع ارقام سال ها (مجموع سنوات) است. استهلاک پایان سال اول کدام است؟

  1. 9،00043%
  2. 62510%
  3. 15،00036%
  4. 3،00011%

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

13 Sept 2025, 05:54 UTC≈1,980 viewsread 8 September 2026
Poll

کدام روش اندازه گیری استهلاک با اصل تطابق هزینه و درآمد تطبیق دارد؟

  1. نزولی و کارکرد10%
  2. تولید و کارکرد26%
  3. خط مستقیم و نزولی37%
  4. تولید و خط مستقیم28%

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

13 Sept 2025, 05:54 UTC≈2,120 viewsread 8 September 2026
Poll

ارزش باقیمانده دارایی ثابت در پایان عمر مفید آن که 5 سال برآورد شده، 150 ریال است. اگر هزینه استهلاک سال اول دارایی ثابت به ارزش مجموع سنوات 400 باشد، هزینه استهلاک سالانه دارایی ثابت به روش خط مستقیم چند ریال است؟

  1. 43015%
  2. 40038%
  3. 27022%
  4. 24025%

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

13 Sept 2025, 05:52 UTC821 viewsread 8 September 2026
Poll

کمک بلاعوض دریافتی واحد تجاری به شکل دارایی های غیرجاری مبتنی بر ایفای تعهدات و پذیرش آن در آینده، کدام حساب بستانکار می شود؟

  1. درآمد اهدایی25%
  2. تعهدات انتقالی به دوره آتی41%
  3. ذخیره دارایی احتمالی13%
  4. سرمایه اهدایی22%

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

3 Sept 2025, 08:45 UTC≈1,790 views2 reactionsread 8 September 2026
Poll

کدام مورد، تغییر در رویه حسابداری تلقی می شود؟

  1. تغییر در برآورد عمر مفید استهلاک11%
  2. تغییر در برآورد نرخ استهلاک به روش نزولی8%
  3. تغییر در روش ارزشیابی موجودی های مواد و کالا68%
  4. تغییر در برآورد نرخ زیان کاهش ارزش دریافتنی های تجاری13%

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

👍2

3 Sept 2025, 08:44 UTC≈1,910 views2 reactionsread 8 September 2026
Poll

طبق استانداردهای حسابداری ایران، حالت عام طبقه بندی هزینه ها جهت انعکاس در صورت سود و زیان چگونه است؟

  1. طبقه بندی بر اساس کارکرد هزینه ها38%
  2. طبقه بندی بر اساس رفتار هزینه ها9%
  3. طبقه بندی بر اساس برنامه ریزی و کنترل9%
  4. طبقه بندی بر اساس ماهیت هزینه ها44%

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

👍2

18 Aug 2025, 06:56 UTC≈2,250 views1 reactionsread 8 September 2026
Poll

تغییر دوره و روش استهلاک دارایی نامشهود به ترتیب تغییر در .......................... حسابداری و تغییر در .............................. حسابداری می باشد.

  1. رویه - رویه17%
  2. رویه - برآورد41%
  3. برآورد - برآورد19%
  4. برآورد - رویه23%

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

1

18 Aug 2025, 06:53 UTC≈1,000 views1 reactionsread 8 September 2026
Poll

ارزش باقیمانده دارایی نامشهود با عمر مفید معین صفر در نظرگرفته می شود مگر اینکه:

  1. شخص ثالثی خرید دارایی را در پایان عمر مفید تضمین کرده باشد.41%
  2. ابهام قابل توجهی برای برآورد ارزش باقیمانده وجود داشته باشد.15%
  3. ارزش باقیمانده را نتوان به گونه ای قابل اتکا اندازه گیری کرد.25%
  4. الگوی مصرف آن به گونه ای اتکاپذیر قابل اندازه گیری باشد.19%

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

1

12 Aug 2025, 07:52 UTC≈2,570 views6 reactionsread 8 September 2026
Video

◽️نمونه تدریس: 🔥حل تست کنکور ارشد حسابداری سال 1401 - حسابداری مالی 🙂 📛فصل حسابداری بدهی ها📛 ⭐️بخشی از دوره‌ی «حسابداری میانه 2» ______________ اطلاعات این دوره و شیوه خرید ______________ آکادمی لیزان: بزرگترین مرکز آموزش حسابداری در ایران @Lizanacademy #حسابداری_میانه #حسابداری_مالی #حسابداری_بدهی

6

11 Aug 2025, 08:54 UTC≈1,920 viewsread 8 September 2026
Poll

اگر ارزش دفتری اوراق‌قرضه پرداختنی به‌تدریج تا تاریخ سررسید کاهش یابد، اوراق‌قرضه به چه قیمتی فروخته شده است؟

  1. کمتر از ارزش اسمی26%
  2. معادل ارزش اسمی21%
  3. کمتر از ارزش دفتری20%
  4. بیشتر از ارزش اسمی34%

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

Showing the 12 most recent of 20 posts we hold for @testmalii. 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 19 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.

24 Sept 2025, 14:48 UTCAnonymous Quiz196 voters

موجودی مسدود شده در بانک ها در کدام یک از گروه های صورت وضعیت مالی طبقه بندی می شود؟

  1. دارایی جاری10%
  2. دارایی نامشهود18%
  3. مخارج انتقالی به دوره آتی18%
  4. سایر دارایی ها54%

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

24 Sept 2025, 14:47 UTCAnonymous Quiz282 voters

کدام یک از اقلام زیر جزو وجوه نقد تلقی نمی گردد؟

  1. موجودی ارزی نزد بانک ها6%
  2. سپرده های دیداری نزد بانک ها10%
  3. سپرده بازخرید خدمت کارکنان66%
  4. سپرده های قرض الحسنه پس انداز18%

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

13 Sept 2025, 05:55 UTCAnonymous Quiz166 voters

شرکت الف در سال 13X1 وسائط نقلیه را به مبلغ 45،000 ریال خریداری کرد. برآورد عمر مفید وسائط نقلیه 5 سال با روش استهلاک مجموع ارقام سال ها (مجموع سنوات) است. استهلاک پایان سال اول کدام است؟

  1. 9،00043%
  2. 62510%
  3. 15،00036%
  4. 3،00011%

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

13 Sept 2025, 05:54 UTCAnonymous Quiz282 voters

کدام روش اندازه گیری استهلاک با اصل تطابق هزینه و درآمد تطبیق دارد؟

  1. نزولی و کارکرد10%
  2. تولید و کارکرد26%
  3. خط مستقیم و نزولی37%
  4. تولید و خط مستقیم28%

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

13 Sept 2025, 05:54 UTCAnonymous Quiz152 voters

ارزش باقیمانده دارایی ثابت در پایان عمر مفید آن که 5 سال برآورد شده، 150 ریال است. اگر هزینه استهلاک سال اول دارایی ثابت به ارزش مجموع سنوات 400 باشد، هزینه استهلاک سالانه دارایی ثابت به روش خط مستقیم چند ریال است؟

  1. 43015%
  2. 40038%
  3. 27022%
  4. 24025%

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

13 Sept 2025, 05:52 UTCAnonymous Quiz134 voters

کمک بلاعوض دریافتی واحد تجاری به شکل دارایی های غیرجاری مبتنی بر ایفای تعهدات و پذیرش آن در آینده، کدام حساب بستانکار می شود؟

  1. درآمد اهدایی25%
  2. تعهدات انتقالی به دوره آتی41%
  3. ذخیره دارایی احتمالی13%
  4. سرمایه اهدایی22%

Shares as published, totalling 101%. 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 11 August 2025 to 24 September 2025. 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

Republished by

Channels on the register that have forwarded this channel's posts into their own feed.

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

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

“تست حسابداری مالی” (@testmalii), 486 subscribers as measured 18 September 2026. Telegram Register, tgregister.com/channel/testmalii.

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.