{"id":27011,"date":"2025-04-15T11:43:13","date_gmt":"2025-04-15T10:43:13","guid":{"rendered":"http:\/\/www.ena.tn\/?p=27011"},"modified":"2025-04-15T11:50:00","modified_gmt":"2025-04-15T10:50:00","slug":"cours-des-compte-2","status":"publish","type":"post","link":"https:\/\/www.ena.tn\/ar\/cours-des-compte-2\/","title":{"rendered":"\u0645\u0644\u062a\u0642\u0649 \u0642\u0635\u064a\u0631 \u0627\u0644\u0623\u0645\u062f \u0644\u0641\u0627\u0626\u062f\u0629 \u062a\u0644\u0627\u0645\u064a\u0630 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0627\u062a"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"27011\" class=\"elementor elementor-27011\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3794da10 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3794da10\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-171241b8\" data-id=\"171241b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5292c9ec elementor-widget elementor-widget-text-editor\" data-id=\"5292c9ec\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77b1427 elementor-widget elementor-widget-text-editor\" data-id=\"77b1427\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><div dir=\"auto\">\n<p class=\"MsoNormal\" dir=\"RTL\" style=\"text-align: justify; text-indent: 1.0cm; direction: rtl; unicode-bidi: embed;\"><b><span dir=\"LTR\" lang=\"FR\" style=\"font-size: 16.0pt; line-height: 115%; font-family: 'Sakkal Majalla'; mso-bidi-language: AR-TN;\">\u00a0<\/span><\/b><\/p>\n<p class=\"MsoNormal\" dir=\"RTL\" style=\"text-align: justify; text-indent: 1.0cm; direction: rtl; unicode-bidi: embed;\"><b><span lang=\"AR-TN\" style=\"font-size: 16.0pt; line-height: 115%; font-family: 'Sakkal Majalla'; mso-bidi-language: AR-TN;\">\u0641\u064a \u0625\u0637\u0627\u0631 \u062d\u0631\u0635 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0643\u0648\u064a\u0646 \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u062a\u0647 \u0628\u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0642\u0627\u0631\u0628\u0629 \u0645\u062c\u062f\u062f\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0622\u0644\u064a\u0629 \u0627\u0644\u0628\u0646\u0627\u0621 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0644\u0644\u0645\u0633\u0627\u0631 \u0627\u0644\u062a\u0643\u0648\u064a\u0646\u064a \u0644\u062a\u0644\u0627\u0645\u064a\u0630 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0627\u0646\u0637\u0644\u0642\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u0641\u064a \u062a\u0646\u0638\u064a\u0645 \u0633\u0644\u0633\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0644\u062a\u0642\u064a\u0627\u062a \u0642\u0635\u064a\u0631\u0629 \u0627\u0644\u0645\u062f\u0649 \u0637\u0628\u0642\u0627 \u0644\u0644\u0641\u0635\u0644 10 \u0641\u0642\u0631\u0629 \u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0636\u0628\u0637 \u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u062a\u0639\u064a\u064a\u0646 \u0645\u0633\u062a\u0634\u0627\u0631\u064a \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0631\u062a\u0628 \u0627\u0644\u0645\u0639\u0627\u062f\u0644\u0629 \u0644\u0647\u0627 \u0644\u062f\u064a\u0647\u0627 \u0628\u0639\u062f \u0627\u0644\u062a\u062e\u0631\u0651\u062c. <\/span><\/b><\/p>\n<p class=\"MsoNormal\" dir=\"RTL\" style=\"text-align: justify; text-indent: 1.0cm; direction: rtl; unicode-bidi: embed;\"><b><span lang=\"AR-TN\" style=\"font-size: 16.0pt; line-height: 115%; font-family: 'Sakkal Majalla'; mso-bidi-language: AR-TN;\">\u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642\u060c \u0646\u0638\u0645\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062f\u0631\u0633\u0629 \u064a\u0648\u0645\u064a 10\u0648 11 \u0623\u0641\u0631\u064a\u0644 2025 \u0645\u0644\u062a\u0642\u0649 \u0642\u0635\u064a\u0631 \u0627\u0644\u0623\u0645\u062f \u0644\u0641\u0627\u0626\u062f\u0629 \u062a\u0644\u0627\u0645\u064a\u0630 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0648\u0630\u0644\u0643 \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0627\u062a.<\/span><\/b><\/p>\n<p class=\"MsoNormal\" dir=\"RTL\" style=\"text-align: justify; text-indent: 1.0cm; direction: rtl; unicode-bidi: embed;\"><b><span lang=\"AR-TN\" style=\"font-size: 16.0pt; line-height: 115%; font-family: 'Sakkal Majalla'; mso-bidi-language: AR-TN;\">\u0648\u0642\u062f \u062a\u0645\u062d\u0648\u0631\u062a \u0623\u0634\u063a\u0627\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0644\u062a\u0642\u0649 \u062d\u0648\u0644 \u062c\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0630\u0627\u062a \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0648\u0638\u0627\u0626\u0641 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0627\u062a \u0648\u062a\u0646\u0638\u064a\u0645\u0647\u0627 \u0628\u0645\u0627 \u0623\u0628\u0631\u0632 \u0623\u0647\u0645\u064a\u0629 \u062f\u0648\u0631\u0647\u0627 \u0627\u0644\u0645\u062d\u0648\u0631\u064a \u0641\u064a \u0645\u0631\u0627\u0642\u0628\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0648\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062d\u0645\u0644\u0627\u062a \u0627\u0644\u0627\u0646\u062a\u062e\u0627\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0637\u0631\u0642 \u0627\u0644\u062a\u0635\u0631\u0641 \u0648\u0632\u062c\u0631 \u0623\u062e\u0637\u0627\u0621 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629.<\/span><\/b><\/p>\n<p class=\"MsoNormal\" dir=\"RTL\" style=\"text-align: justify; text-indent: 1.0cm; direction: rtl; unicode-bidi: embed;\"><b><span lang=\"AR-TN\" style=\"font-size: 16.0pt; line-height: 115%; font-family: 'Sakkal Majalla'; mso-bidi-language: AR-TN;\">\u0648\u062a\u0648\u0644\u062a \u0646\u062e\u0628\u0629 \u0645\u0646 \u0627\u0644\u0625\u0637\u0627\u0631\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u0633\u0627\u0645\u064a\u0629 \u0628\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0627\u062a \u062a\u0646\u0634\u064a\u0637 \u0623\u0634\u063a\u0627\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0644\u062a\u0642\u0649 \u0648\u0627\u0644\u062a\u0641\u0627\u0639\u0644 \u0645\u0639 \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0648\u062a\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u062a\u0644\u0627\u0645\u064a\u0630 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646.<\/span><\/b><\/p>\n<\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5bc2a3c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5bc2a3c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4023e1f\" data-id=\"4023e1f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-01a0ac3\" data-id=\"01a0ac3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e87a13 gallery-spacing-custom elementor-widget elementor-widget-image-gallery\" data-id=\"5e87a13\" data-element_type=\"widget\" data-widget_type=\"image-gallery.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-gallery\">\n\t\t\t<div id='gallery-1' class='gallery galleryid-27011 gallery-columns-4 gallery-size-thumbnail'><figure class='gallery-item'>\n\t\t\t<div class='gallery-icon landscape'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"5e87a13\" data-elementor-lightbox-title=\"489923313_966018765694031_4604073306942833721_n\" href='https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/489923313_966018765694031_4604073306942833721_n.jpg'><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/489923313_966018765694031_4604073306942833721_n-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" srcset=\"https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/489923313_966018765694031_4604073306942833721_n-150x150.jpg 150w, https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/489923313_966018765694031_4604073306942833721_n-100x100.jpg 100w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/a>\n\t\t\t<\/div><\/figure><figure class='gallery-item'>\n\t\t\t<div class='gallery-icon landscape'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"5e87a13\" data-elementor-lightbox-title=\"489831120_966018875694020_5557147122494820501_n\" href='https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/489831120_966018875694020_5557147122494820501_n.jpg'><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/489831120_966018875694020_5557147122494820501_n-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" srcset=\"https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/489831120_966018875694020_5557147122494820501_n-150x150.jpg 150w, https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/489831120_966018875694020_5557147122494820501_n-100x100.jpg 100w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/a>\n\t\t\t<\/div><\/figure><figure class='gallery-item'>\n\t\t\t<div class='gallery-icon landscape'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"5e87a13\" data-elementor-lightbox-title=\"490743475_966018672360707_5722171423743091690_n\" href='https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/490743475_966018672360707_5722171423743091690_n.jpg'><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/490743475_966018672360707_5722171423743091690_n-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" srcset=\"https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/490743475_966018672360707_5722171423743091690_n-150x150.jpg 150w, https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/490743475_966018672360707_5722171423743091690_n-100x100.jpg 100w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/a>\n\t\t\t<\/div><\/figure><figure class='gallery-item'>\n\t\t\t<div class='gallery-icon landscape'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"5e87a13\" data-elementor-lightbox-title=\"490103113_966018635694044_1115549562656658096_n\" href='https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/490103113_966018635694044_1115549562656658096_n.jpg'><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/490103113_966018635694044_1115549562656658096_n-150x150.jpg\" class=\"attachment-thumbnail size-thumbnail\" alt=\"\" srcset=\"https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/490103113_966018635694044_1115549562656658096_n-150x150.jpg 150w, https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/490103113_966018635694044_1115549562656658096_n-100x100.jpg 100w\" sizes=\"auto, (max-width: 150px) 100vw, 150px\" \/><\/a>\n\t\t\t<\/div><\/figure><figure class='gallery-item'>\n\t\t\t<div class='gallery-icon portrait'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"5e87a13\" data-elementor-lightbox-title=\"489862764_966018569027384_1316488046280481893_n\" href='https:\/\/www.ena.tn\/wp-content\/uploads\/2025\/04\/489862764_966018569027384_1316488046280481893_n.jpg'><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" 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