{"id":1863,"date":"2017-03-18T11:13:06","date_gmt":"2017-03-18T11:13:06","guid":{"rendered":"http:\/\/addisababa.eotc.org.et\/am\/130-3\/"},"modified":"2023-11-09T10:25:15","modified_gmt":"2023-11-09T10:25:15","slug":"130-3","status":"publish","type":"post","link":"https:\/\/eotcaa.org\/a\/130-3\/","title":{"rendered":"\u12e8\u12a0\u12f2\u1235 \u12a0\u1260\u1263 \u1200\u1308\u1228 \u1235\u1265\u12a8\u1275 \u1208130 \u1308\u12f3\u121b\u1275\u1293 \u12a0\u12f5\u1263\u122b\u1275 \u12e8\u1212\u1233\u1265 \u1220\u122b\u1270\u129e\u127d 3\u129b \u12d9\u122d \u12d8\u1218\u1293\u12ca \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1225\u120d\u1320\u1293 \u1218\u1235\u1320\u1275 \u1270\u1300\u1218\u1228"},"content":{"rendered":"<p style=\"margin-right: 10px; float: left;\"><span style=\"color: #000080;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"frame size-full wp-image-1862\" src=\"http:\/\/addisababa.eotc.org.et\/am\/wp-content\/uploads\/0127.jpg\" alt=\"0127\" width=\"424\" height=\"345\" \/><\/strong><\/span><\/p>\n<p>\u1260\u12a2\u1275\u12ee\u1335\u12eb \u12a6\u122d\u1276\u12f6\u12ad\u1235 \u1270\u12cb\u1215\u12f6 \u1264\u1270 \u12ad\u122d\u1235\u1272\u12eb\u1295\u1363 \u1260\u12a0\u12f2\u1235 \u12a0\u1260\u1263 \u1200\u1308\u1228 \u1235\u1265\u12a8\u1275 \u12a8130 \u1308\u12f3\u121b\u1275\u1293 \u12a0\u12f5\u1263\u122b\u1275 \u1208\u1270\u12c8\u1323\u1321 \u12e8\u1212\u1233\u1265 \u1220\u122b\u1270\u129e\u127d\u1293 \u12a8\u1230\u1263\u1271\u121d \u12ad\u134d\u120b\u1270 \u12a8\u1270\u121b \u1264\u1270 \u12ad\u1205\u1290\u1275 \u1208\u1270\u12cd\u1323\u1321 14 \u1220\u122b\u1270\u129e\u127d \u1260\u12d8\u1218\u1293\u12ca \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1219\u12eb \u1225\u120d\u1320\u1293 \u1232\u1230\u1325 \u1218\u1246\u12e8\u1271 \u1270\u1308\u133f\u120d\u1361\u1361<br \/>\n\u1235\u120d\u1320\u1293\u12cd\u1295 \u12e8\u121a\u1230\u1321\u1275 \u12e8\u1200\u1308\u1228 \u1235\u1265\u12a8\u1271 \u12e8\u1212\u1233\u1265\u00a0 \u1263\u1208\u1219\u12eb\u12ce\u127d\u1293 \u12a8\u120c\u120e\u127d \u1270\u124b\u121b\u1275 \u12e8\u1270\u130b\u1260\u12d9 \u12e8\u1212\u1233\u1265 \u1263\u1208\u1219\u12eb\u12ce\u127d \u1232\u1206\u1291\u1363 \u12e8\u1235\u120d\u1320\u1293\u12cd \u130a\u12dc \u12a8\u1218\u130b\u1262\u1275 4 \u1240\u1295 2009 \u12d3.\u121d \u1300\u121d\u122e \u1208\u12a0\u1235\u122d \u1270\u12a8\u1273\u1273\u12ed \u1240\u1293\u1275 \u12ed\u1246\u12eb\u120d\u1361\u1361<br \/>\n\u1230\u120d\u1323\u1296\u1279 \u1235\u120d\u1320\u1293\u12cd\u1295 \u12e8\u121a\u12c8\u1235\u12f1\u1275 \u1260\u1272\u12a6\u122a \u12a5\u1293 \u1260\u1270\u130d\u1263\u122d \u120b\u12ed \u1260\u1270\u1218\u1220\u1228\u1270 \u12a0\u1220\u122b\u122d \u1290\u12cd\u1361\u1361 \u1220\u120d\u1323\u129e\u1279 \u12a8\u1265\u12db\u1273\u1278\u12cd \u12a0\u1295\u1343\u122d \u12e8\u1270\u1290\u1223 \u12603 \u1261\u12f5\u1295 \u1270\u12a8\u134b\u134d\u1208\u12cd \u1201\u1208\u1271 \u1261\u12f5\u1295 \u12604 \u12aa\u120e \u1260\u121a\u1308\u1298\u12cd \u1260\u1232\u1352\u12e9 \u12ae\u120c\u1305 \u1260\u12ae\u121d\u1352\u12cd\u1270\u122d (\u1260\u1270\u130d\u1263\u122d) \u1235\u120d\u1320\u1293\u12cd\u1295 \u1232\u12c8\u1235\u12f1 \u12a0\u1295\u12f0\u129b\u12cd \u1261\u12f5\u1295 \u12f0\u130d\u121e \u1260\u1200\u1308\u1228 \u1235\u1265\u12a8\u1271 \u12e8\u1225\u120d\u1320\u129b \u121b\u12d5\u12a8\u120d \u1260\u12ae\u121d\u1352\u12cd\u1270\u122d (\u1260\u1270\u130d\u1263\u122d) \u12a5\u12e8\u12c8\u1230\u12f1 \u1218\u1206\u1293\u1278\u12cd\u121d \u1273\u12cd\u124b\u120d\u1361\u1361<br \/>\n\u1208\u1235\u120d\u1320\u1293\u12cd \u1260\u1270\u12d8\u130b\u1300\u12cd \u12e8\u1218\u121b\u122a\u12eb \u12dd\u130d\u1305\u1275 \u120b\u12ed \u1260\u1270\u1265\u122b\u122b\u12cd \u1218\u1220\u1228\u1275 \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1275\u122d\u1309\u121d\u1293 \u1273\u122a\u12ab\u12ca \u12a0\u1218\u1323\u1321\u1363 \u12e8\u12d3\u120b\u121b\u127d\u1295 \u12e8\u1295\u130d\u12f5 \u12a5\u1295\u1245\u1235\u1243\u1234 \u12a8\u130a\u12dc \u12c8\u12f0 \u130a\u12dc \u12a5\u12eb\u12f0\u1308 \u1218\u121d\u1323\u1271 \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1225\u122d\u12d3\u1275 \u12a5\u12eb\u130e\u120b\u12cd \u12e8\u1218\u1323 \u1218\u1206\u1291\u1363 \u12e8\u1218\u1295\u1275\u12eb \u1212\u1233\u1265 (double entry) \u12a0\u1218\u12d8\u130b\u1308\u1265\u00a0 \u1232\u1235\u1270\u121d \u1208\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u12a5\u12f5\u1308\u1275 \u12a8\u134d\u1270\u129b \u12a0\u1235\u1270\u12cb\u1345\u12a6 \u121b\u12f5\u1228\u1309\u1363 \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u121b\u1208\u1275 \u1308\u1295\u12d8\u1265\u1363 \u124b\u121a\u1293 \u12a0\u120b\u1242 \u1295\u1265\u1228\u1275 \u1218\u1228\u1303\u12ce\u127d \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1218\u1206\u1293\u127d\u1295 \u1218\u1220\u1228\u1275 \u12eb\u12f0\u1228\u1308 \u1218\u1206\u1291\u1363 \u1260\u12a0\u12ed\u1290\u1273\u1278\u12cd \u1260\u121b\u12f0\u122b\u1300\u1275\u1363 \u1260\u1218\u1270\u1295\u1270\u1295 \u1208\u130d\u121d\u1308\u121b\u1293 \u12cd\u1233\u1294 \u12a0\u1230\u1323\u1325 \u1260\u121a\u12eb\u1218\u127d\u00a0 \u1260\u122a\u1356\u122d\u1275 \u12e8\u1218\u130d\u1208\u1345 \u1202\u12f0\u1275\u1363 \u1260\u1212\u1233\u1265 \u1218\u12dd\u1308\u1265 \u12cd\u1235\u1325 \u12e8\u121a\u12ab\u1270\u1271 \u12e8\u1212\u1233\u1265 \u1218\u1228\u1303\u12ce\u127d\u1363 \u124b\u121a \u1295\u1265\u1228\u1276\u127d \u12e8\u1270\u1308\u12d9\u1260\u1275\u1295 \u12cb\u130b\u1293 \u12a0\u1201\u1295 \u12eb\u120b\u1278\u12cd\u1295 \u12e8\u1218\u12dd\u1308\u1265 \u12cb\u130b \u121b\u1233\u12e8\u1275\u1363 \u1200\u1265\u1275\u1293 \u12a5\u12f3\u1295 \u1208\u12ed\u1276 \u121b\u12c8\u1245\u1363 \u1260\u12e8\u1240\u1291 \u12e8\u1270\u1308\u1298\u12cd\u1295 \u1308\u1262\u1293 \u12c8\u132a\u12cd\u1295 \u12a8\u121d\u12ad\u1295\u12eb\u1275 \u130b\u122d \u121b\u12eb\u12eb\u12dd\u1363 \u12e8\u1270\u1308\u12d9\u1293 \u12e8\u1270\u1238\u1321\u00a0 \u12d5\u1243\u12ce\u127d\u1295 \u12a0\u1308\u120d\u130d\u120e\u1275 \u1218\u1208\u12e8\u1275\u1363 \u12e8\u123d\u12eb\u1329 \u130d\u1265\u122d \u12a8\u134b\u12ed \u1218\u1208\u12eb \u1241\u1325\u122d\u1363 \u1260\u1218\u130b\u12d8\u1295 \u12e8\u1270\u12a8\u121b\u1279 \u12e8\u1295\u130d\u12f5 \u12d5\u1243\u12ce\u127d \u12a0\u12ed\u1290\u1275 \u1265\u12db\u1275\u1293 \u1208\u12d5\u1243\u12ce\u127d \u12e8\u1270\u12f0\u1228\u1308\u12cd\u1295 \u12c8\u132a \u12a5\u1295\u12f2\u1201\u121d \u12d5\u1243\u12ce\u1279 \u12e8\u1270\u1308\u1218\u1271\u1260\u1275 \u12d8\u12f4\u1363 \u1260\u1212\u1233\u1265 \u12d8\u1218\u1291 \u1218\u1328\u1228\u123b \u1260\u12d5\u12f3 \u12eb\u1209\u1275\u1295 \u12d5\u1243\u12ce\u127d \u121b\u1233\u12e8\u1275\u1363 \u12e8\u130d\u1265\u122d \u12d3\u1218\u1275\u1363 \u1260\u1263\u1295\u12ad \u12a5\u1293 \u1260\u12a5\u1305 \u121d\u1295 \u12eb\u1205\u120d \u1325\u122c \u1308\u1295\u12d8\u1265 \u12a5\u1295\u12f3\u1208 \u121b\u12c8\u1245\u1363 \u12eb\u120d\u1270\u1230\u1260\u1230\u1260 \u1308\u1262\u1293 \u12eb\u120d\u1270\u12a8\u1348\u1208 \u12d5\u12f3\u1295 \u1260\u1218\u12dd\u1308\u1265 \u120b\u12ed \u12e8\u1270\u1218\u1220\u1228\u1270 \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd\u1363 \u12e8\u1290\u1320\u120b\u1293 \u1325\u1295\u12f5 (Single entry) (Double entry)\u1363 \u12e8\u1308\u1262 \u121b\u1230\u1263\u1230\u1262\u12eb \u12f0\u1228\u1230\u129e\u127d\u1363 \u12e8\u1295\u1265\u1228\u1275 \u1218\u1240\u1260\u12eb \u12f0\u1228\u1230\u129e\u127d \u12e8\u121a\u1209\u1275 \u12e8\u1225\u120d\u1320\u1293\u12cd \u1241\u120d\u134d \u1210\u1233\u1266\u127d \u1232\u1206\u1291 \u1220\u120d\u1323\u129e\u1279 \u1260\u130b\u122b \u12e8\u1270\u121b\u1229\u12a0\u1278\u12cd\u1295 \u12e8\u1212\u1233\u1265 \u1218\u122d\u1206\u127d \u1260\u1218\u1300\u1218\u122a\u12eb \u1260\u1272\u12a6\u122a \u12a8\u1270\u121b\u1229 \u1260\u128b\u120b\u00a0 \u12a5\u1295\u12f0\u1308\u1293 \u1260\u130d\u1229\u1355 \u12a5\u1293 \u1260\u130d\u120d \u1260\u1218\u1225\u122b\u1275 \u1270\u130d\u1263\u122d \u1270\u12ae\u122d \u1225\u120d\u1320\u1293 \u12c8\u1235\u12f0\u12cb\u120d\u1361\u1361<br \/>\n\u12ed\u1205 \u12d8\u1218\u1293\u12ca \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1219\u12eb \u1235\u120d\u1320\u1293 \u1263\u1208\u1348\u12cd \u12d3\u1218\u1275 \u12a5\u1235\u12a8 2\u129b \u12d9\u122d \u12e8\u1270\u1220\u1320 \u1232\u1206\u1295 \u1260\u12d8\u1295\u12f5\u122e \u12d3\u1218\u1275 \u12f0\u130d\u121e \u1260\u12a0\u12ed\u1290\u1271 \u120d\u12e9 \u12e8\u1206\u1290\u12cd \u12ed\u1205 \u1235\u120d\u1320\u1293 \u12083\u129b \u12d9\u122d \u12e8\u1270\u1230\u1320 \u12a5\u1293 \u12e8\u1218\u1328\u1228\u123b \u12e8\u1235\u120d\u1320\u1293 \u1202\u12f0\u1275 \u1290\u12cd\u1361\u1361 \u1263\u1208\u1348\u12cd \u12d3\u1218\u1275 \u12e8\u1230\u1208\u1320\u1291\u1275 \u12e8\u12a0\u1295\u12f0\u129b \u12a5\u1293 \u12e8\u1201\u1208\u1270\u129b \u12d9\u122d \u1230\u120d\u1323\u129e\u127d \u12c8\u12f0 \u1270\u130d\u1263\u122d \u1260\u1218\u130d\u1263\u1275 \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12d9\u1295 \u1225\u122b \u1260\u12d8\u1218\u1293\u12ca \u12e8\u1212\u1233\u1265 \u12a0\u1220\u122b\u122d \u1218\u1220\u1228\u1275 \u1232\u12eb\u12a8\u1293\u12cd\u1291 \u12e8\u1246\u12e9 \u1232\u1206\u1295 \u1260\u12a0\u1201\u1291 \u12603\u129b\u12cd \u12a5\u1293 \u1260\u1218\u1328\u1228\u123b\u12cd \u12d9\u122d \u12e8\u1220\u1208\u1320\u1291 \u1220\u120d\u1323\u129d \u12e8\u1212\u1233\u1265 \u1220\u122b\u1270\u129e\u127d \u12a8\u121a\u1240\u1325\u1208\u12cd \u12e8\u1260\u1300\u1275 \u12d3\u1218\u1275 \u1300\u121d\u122e \u1260\u1270\u1230\u1323\u1278\u12cd \u1235\u120d\u1320\u1293 \u1218\u1220\u1228\u1275 \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12d9\u1295 \u1225\u122b \u1260\u12d8\u1218\u1293\u12ca \u12e8\u1212\u1233\u1265 \u12a0\u1220\u122b\u122d \u1218\u1220\u1228\u1275 \u12a5\u1295\u12f0\u121a\u1220\u1229 \u1270\u1320\u1241\u121f\u120d\u1361\u1361<br \/>\n\u1260\u1218\u1206\u1291\u121d \u12a0\u1201\u1295 \u12a5\u12e8\u1270\u1230\u1320 \u12eb\u1208\u12cd \u12e8\u12d8\u1218\u1293\u12ca \u12e8\u1212\u1233\u1265 \u12a0\u12eb\u12eb\u12dd \u1219\u12eb \u1235\u120d\u1320\u1293 \u12a5\u1295\u12f0\u1270\u1320\u1293\u1240\u1240 \u1260\u1270\u1218\u1233\u1233\u12e9 \u12e8\u1241\u1325\u1325\u122d \u1220\u122b\u1270\u129e\u127d \u12e8\u1219\u12eb \u121b\u123b\u123b\u12eb \u1225\u120d\u1320\u1293 \u12a5\u1295\u12f0\u121a\u1240\u1325\u120d \u12e8\u1200\u1308\u1228 \u1235\u1265\u12a8\u1271\u00a0 \u12e8\u1241\u1325\u1325\u122d \u12a0\u1308\u120d\u130d\u120e\u1275 \u12cb\u1293 \u12ad\u134d\u120d \u12a0\u1265\u122b\u122d\u1277\u120d\u1361\u1361<br \/>\n\u1235\u1208\u1206\u1290\u121d \u1200\u1308\u1228 \u1235\u1265\u12a8\u1271 \u12ed\u1205\u1295\u1295 \u1218\u120d\u12ab\u121d \u1270\u121e\u12ad\u122e \u12a0\u1320\u1293\u12ad\u122e \u120a\u1240\u1325\u120d\u1260\u1275 \u12ed\u1308\u1263\u120d\u1364 \u12e8\u1308\u12f3\u121b\u1271\u1293 \u12e8\u12a0\u12f5\u1263\u122b\u1271 \u1220\u122b\u1270\u129e\u127d\u121d \u1275\u12a9\u1228\u1275 \u1230\u1325\u1270\u12cd \u1225\u120d\u1320\u1293\u12cd\u1295 \u1260\u1270\u123b\u1208 \u1295\u1243\u1275\u1293 \u1275\u130b\u1275 \u120a\u1240\u1325\u1209\u1260\u1275 \u12ed\u1308\u1263\u120d \u12a5\u1295\u120b\u1208\u1295\u1361\u1361<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u1260\u12a2\u1275\u12ee\u1335\u12eb \u12a6\u122d\u1276\u12f6\u12ad\u1235 \u1270\u12cb\u1215\u12f6 \u1264\u1270 \u12ad\u122d\u1235\u1272\u12eb\u1295\u1363 \u1260\u12a0\u12f2\u1235 \u12a0\u1260\u1263 \u1200\u1308\u1228 \u1235\u1265\u12a8\u1275 \u12a8130 \u1308\u12f3\u121b\u1275\u1293 \u12a0\u12f5\u1263\u122b\u1275 \u1208\u1270\u12c8\u1323\u1321 \u12e8\u1212\u1233\u1265 \u1220\u122b\u1270\u129e\u127d\u1293 \u12a8\u1230\u1263\u1271\u121d \u12ad\u134d\u120b\u1270 \u12a8\u1270\u121b \u1264\u1270 \u12ad\u1205\u1290\u1275 \u1208\u1270\u12cd\u1323\u1321 14 \u1220\u122b\u1270\u129e\u127d \u1260\u12d8\u1218\u1293\u12ca \u12e8\u1212\u1233\u1265 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