From: tabnak.ir
Subject: سرمایه در گردش چیست؟
Date: Sat, 13 Jun 2026 19:06:25 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--91BADA90B55C1BC38A4539F07B954173_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----91BADA90B55C1BC38A4539F07B954173_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----91BADA90B55C1BC38A4539F07B954173_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico

iVBORw0KGgoAAAANSUhEUgAAADAAAAAwCAYAAABXAvmHAAALEUlEQVRoga2ae4xVxR3HPzPn3Lt3
d+8uj+VdKFiBSKWKrY9YUaHaLhqhKG3ERkODrcFHqbVpKEqqKdHUaitCUzWC+Gi1UbQhAWpNLE3K
asSYYAJVsIouj3Vx2WV32Xvv3nvOmf4x5zHn3HN3QZ3k5MydM/Ob7+83v9f8dgXff1cBoAAh9IME
4T/YICyQNggbpKUfYfnzgjWC025DLVGeBqVc3VcuKAc88+1iE6AXadSE3iQAGDCH9H9LY+zz8VDF
kArwSJ8JET3CxxPgUmDrzjA7hwIWxoCM3uYJBFNUjb75QyUFp+JrkCBUtEb5TITagnECNcUn4u/Y
huY3ESdRqx+JOeXUE7+F8oUr0r8jfAZS1WcIwkl0Af/BSQYYT0WlquapGvuLlD5IvSBt0edpygCl
fNJp9EU0lMrkqRuTPC18aXRVoq8MJkLd9ceDJ9D15Noko2lyTYzZpwy+VotpkyHZ2kYQAYlNCZhV
p3MAxgl8WVokiE4hQXfmBNh+l+DHc0X8BFRgrFSDj+Gq5kzbwJcE/upz4YEfCBpzhi8Umrgl4dnl
HldtuZfHzn+PFfNFgtnAZk4vmMgoWH0x8EvOF/x9wYesfv8PbF/pMnkUmIR/dbXgorbnEA88QG7B
Fayf9ga3fkcggkgePinEhxCwHG7CqbQJIwXrf1ghe8cK1KpVXLbuNnb+vMSM8Zr49HFw9/mdqFWr
wPOgsxN7yWIeOfNtbvy2iJ/CcM1zoPSZyUDCa6TSGIKwgl+0CiY+/2fUzp0azKZNnPnr5Wy73WFc
k2DdjyD/0FpEV1fktI8fp+7GpTwy71OmjRXR3qlOwGjFTs2E3yzOuvU+BOCWoHwCMnmivCNI6iw/
sTOSPP/7nKmSJy49SHb5MkSxGGUu+/bRMsLi3Jvm0Tr4DvLOO8FxzMwGTpygoTFDtvVKdrxLPNcJ
ufEf5cFgj5Z+3UiwsqCUYcSVXs3EaTQhYM0iScP990J3d7VbX7+e7408gly7ForFdCJbtzJ3ahmZ
jAsEjPjUBrug2KE3tRvCGVEu5BS0pFNTgHQVmj9LsmigDfXyy6mzVU8PPPoo7NgR85oxrI6DEhKV
jOIhrgEodIDTr08hkweR0Sm1ZkCAqugB5YFXAauuhiSi1lwv2LzMI3P9PVAu1569YYM23MR4mC4t
Xswbn9iowJCFH63LfVrq5T7AjVbVtcT20ifgDkYcFzugYRJYuSrQZrt5ns2UV/8CbW21J9XXQ2Mj
dHWlfhb5PIWbbmbtRk9fUNwSOH3aFr1ydKkJWnakxmUYsUTgT/bnuiU42Q6lY75NeKmbTx4tYO9e
lFJJc4ucycKFqB07UJMnB+LBUA7UDTfwSvdEOo58DH0H4ORBKHXFAEZIs5AbR1IbLGatuI9yH3iD
UTDBZ6TSpx+noJn0HF/VXPYddrjytiuYUPoMsWdPzLsIQNTVUdm4mQ2d0znnjiVkd7+J6OiIkuJp
0+h57GmWbTzO8RNFX1BmOmGKQkDjV7TnwcOSCikUyvOCQBboWErzXHALMNgNxU+hcBgGPuFI+0dc
87uD7PrZQ7BmDcqyYsvUypXscL/GXU9+zPWvZOj82zZUa6v+2NKC+9fn+eU/FPuPBOprSNbMpYSl
wduN4dD9S0dwyUxtp74bdUFBS3MWS0pqOB2feNQ53FXmu789yDOXrURt3Ai5nJbZokV88JNV3Pb4
YZRSbH+7l0sf7mbfuhfg4Yfxdu3i8Z7pPP36ceO+kLg3KLQzyU+DTHM4fPmsLHdelefQccdn+9o9
ikIH0hngnw/O5b5n99O2t1tLJAhgwq9MBI8MKhL6XpzNWKy/ZQq3lHYh9u/nwHU/ZeEfOzlwJB5X
RjfZXDmnifcOlXj/cImKU0NSQkDdKKgb46fouhIxtQVeW91MxoLpKw/huY7vhewmzhgLl3xjDFPH
t9O2N7wjGuIws8Ygy9TzyhWXO55o5+DiC6ifehG/v7udwmC18Xf3V3jxP921T1dYkB0BuTEgM9oL
KQ+BYsG5GR5f3sCUFsm6Hf14nsajGcg0Mve80eQyklH5TCKYpYCPHbkHQuA4Hg9u6agNrjZqHVmz
I7WqSJswdUBx1iT4zbX1LLkgQ8aCUkWx6V8nQ0h2QOTi2eMQQrB0/hQ2v3qIwmDSsE3J+x5Def4R
m+WO4QBLLV2rHuw8ZBr173Abl8YczJtlcfPlNgvPs7CtiOiWtwr893AlFGB4pZw9JYdSiktmj+bZ
1d9i5Z/2cfR4yZC4AVYHDKICVzBOPJuUtg77Vlb7cateG6awffsJZnqMahRcPMNiwTkWV8+xOWOs
pieECKN0b0Fx74u9qLBqp7BBYUnBjElR+nDd3Ilc8c3xvNR2gq1v9bDnoxLH+lwqjgEuqMxhZKxB
yVFmfKkGRa9oVX1W0NwAZ4yFmRMt5ky1uOBMi3O+apH3IZiglVIIIXA9xeoXejnYWcEsDgiu3aPG
5C0Ob/o6Wdu/IRlNKUV/SdHe5dDe5XLwmEtXv+JkSUtkYDAQul5nW5DLCPI5QUOdoLle0JIXjB8h
aWkSTBghaWmSNGSJqcZQTSnFUzsHWPFkN47r+l7JBTytQi3NNpZMJyaEBnH25Ayzp2RDyZhSCvpJ
5tOABHOUEayS42ZfKXjq9R5u39yP47iEtujbow2KuoyIFecCIuYmScBp40lgQzGS7CfXKaU4WfK4
55mPeey1fhzZROxygxfYgOBQV4Vi2SOfs2KgkhKt9TvJ0HBtuPkVR7F190nWPPMh+9t7dQotgsxU
heBDL9Qz4LLljV6WzR+VCqrWEScllgY0OT7UyfYVPba/U2DDtmPs3vcpnlPWDkLaRmodf+wgcVr9
XAcXzmhg1uTkZaYa4FBqkvQgwzF6sujxzkclXmrr55U3e+g41qOTxzBSNRILoEHN1e8LrmlT+o4p
mDAqwyPLJ7H4wmbfLr5gsSjRHFdRGPQ4cLTM7g+K/HtvgTf3D9DRNYBbHvDvH2YmKiE3PhYzCOuq
wS2vdbvCbtJRUUiEEJw9uY6ll47isrMbmTmpjjHNVk0vldZKZY9jvQ4dPQ7/6yjzyWcV9h8Z5IOj
ZQ4cHaSnv4znDOqboDdYnc4HW2VG6hMI0zKVSHFA0LrNH5Ug/UgpM4CFlJJ8zqKpQTI6bzOiQZLP
SerrpI4ZgKeg4ku2r+DR1efQV3TpK3gMll08z40uQuGlKHCHBthkGmLloG50YjACHjBjhxOUB+6A
r38AEg+LvqKk74TgiJE+VxEMI6NnvCNPMWRTKX1p6+ROiahCETAojL6ZC8WIBDqmvMSRpRRRVeId
GJlIKaSY47G+UROVWS15YRnzMEotcbp2XATCsPJqrBqoivKboJYfSspI9pRJIHHTMplThkjtPGSb
EiBNPILYH1CECupCScYSmWVVmuwPBEACJlKZTiq6KRxfGDLn3wUyPl1jbdITijgtO76pyYkx0SSS
8AJVYGMpd1JphXGCUhuq3ajVpgrcMF7PP8lIhZTxxVSJWmADFQklCTWZjhQcLP8yY+UI/jwRnbQy
+I2rSnzfSC42MufXhIKPhq8NQKUJeygBBeCFhf73hKx/qfHvCMnFQ9JKOQ0Dn01di/bRbiny0555
IVdxKSWphOX3AKz/PxXmrSue6qbTC1QrzUnE+iLW10YsbF31NY/StP6kpwrVJ+FWQ2BJV5sw3rCQ
m2QkxfMoYzypWrE4YG4cqkASmSGZWudepcOGV6lyz6LaZyS9nagajDUZbhIcTYyjGsZb5VITb1Nv
Yy4xZW4svzG+KUMAJpQw6uv+/wHqDR3MPycRhwAAAABJRU5ErkJggg==

----91BADA90B55C1BC38A4539F07B954173_MULTIPART_MIXED--