Students generally perceive accounting as boring and dull.
aware of someyhing or notice something, comprehend, discern, recognize, realize, understand
در نظر گرفتن، درک کردن، دریافتن
( Test )
When Hazel woke he perceived at once that it was morning—some time after sunrise, by the smell of it.
Source: Watership Down: A Novel.
In this sentence, perceived means: