Excell Book

 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
٢٤٩
 ٢٤٩  
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬  
 W،،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

? ?  ? ‫א‬ ‫א‬ ‫א‬‫א‬ ? ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

   W    ‫א‬ ‫א‬  ‫א‬    ‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬      
 ٢٤٩  
 
 ‫א‬‫א‬‫א‬‫א‬  
‫א‬   ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ K  ‫א‬‫א‬      ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K

‫א‬  ‫א‬  ‫א‬   ‫א‬   ،    
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬

E١F‫א‬‫א‬W‫א‬‫א‬
E٢F‫א‬‫א‬W‫א‬‫א‬
 ‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 ‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
E١F‫א‬‫א‬
E١F‫א‬‫א‬
١
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬‫א‬
 K٪٩٥‫א‬‫א‬‫א‬

 K٨W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
‫א‬ •
‫א‬ •
EData showF‫א‬ •
‫א‬،،، •

 W‫א‬‫א‬
K‫א‬‫א‬
-١-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
Starting Excel‫א‬

 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 KEStartF‫ א‬J ١
K‫א‬‫א‬‫ א‬J ٢
KMicrosoft Excel‫ א‬J ٣









-٢-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 KE F

:☺
F٦ + Ctrl ‫א‬‫א‬‫א‬
:☺
‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬E١F‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ •
K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬W‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫• א‬
KE‫א‬F
‫א‬‫א‬‫א‬W‫א‬ •
K‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬W‫א‬ •
K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ •

-٣-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬

‫ﻣﺮﺑﻊ ﺍﻻﺳﻢ‬
‫ﺧﻼﻳﺎ‬
‫ﺩﻓﺘﺮ ﺍﻟﻌﻤﻞ‬
‫ﺃﺷﺮﻃﺔ ﺍﻟﺘﻤﺮﻳﺮ‬

‫ﺃﻭﺭﺍﻕ ﺍﻟﻌﻤﻞ‬

 ‫א‬‫א‬‫א‬WE١F
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫ א‬J ١
K‫א‬‫א‬ J ٢
.EEnterF‫א‬‫ א‬J ٣
‫א‬‫א‬، ETabF‫א‬‫א‬‫א‬‫א‬ J ٤
‫א‬‫א‬
-٤-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬
 W‫א‬
 W‫א‬
 K‫א‬‫ א‬J ١
‫א‬‫א‬‫א‬‫א‬‫ א‬ExF‫א‬‫ א‬J ٢
KE٢F

 KE٢F


:☺
‫א‬ ‫א‬
‫א‬     ،   ‫א‬   ‫א‬ EShiftF 
 K‫א‬

 W‫א‬
 W‫א‬ 
 K‫א‬‫ א‬J ١
KF٤+Alt‫ א‬J ٢
KE F‫א‬‫א‬ExF‫א‬‫ א‬J ٣
K(close)‫א‬‫א‬‫א‬‫א‬ ‫א‬ J ٤
-٥-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
Work Book‫א‬‫א‬
 W
 W‫א‬‫א‬‫א‬
 KE F‫א‬‫א‬??‫א‬ -١
K‫א‬‫א‬‫א‬ -٢
KNHCtrl ‫א‬ -٣
 W
 W‫א‬‫א‬
 KE F‫א‬‫א‬‫א‬‫א‬ -١
‫א‬‫א‬  ‫א‬ ‫א‬‫א‬‫א‬‫א‬  ‫א‬ -٢
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬OHCtrl ‫א‬ -٣
K‫א‬‫א‬
 KE F‫א‬‫א‬??‫א‬ -٤
 W‫א‬
 W‫א‬
 K E F‫א‬‫א‬??‫א‬ -١
K‫א‬‫א‬‫א‬ -٢
KSHCtrl ‫א‬ -٣

:☺
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

-٦-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬ ‫א‬ ، E‫א‬  ‫א‬  F    ‫א‬  
 KF١٠‫א‬‫א‬E٣F‫א‬،‫א‬‫א‬‫א‬


 ‫א‬‫א‬WE٣F

 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫ א‬J ١
K‫א‬‫א‬‫ א‬J ٢
 K‫א‬E√F‫א‬EEnterF‫א‬‫ א‬J ٣
‫א‬ ‫א‬‫א‬  ‫א‬    ‫א‬  ‫א‬ ‫א‬ ‫א‬  
‫א‬       ، ‫א‬ ‫א‬      ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬
 W
 KEEnterF‫א‬،?‫א‬‫א‬?‫א‬‫א‬‫א‬C٥‫א‬‫א‬G
 KE٤F‫א‬،D٥‫א‬‫א‬‫א‬W‫א‬
-٧-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 KE٤F

 KEEnterF‫א‬?‫א‬‫א‬‫א‬?‫א‬‫א‬‫א‬D٥‫א‬‫א‬G
،‫א‬D٥‫א‬‫א‬،C٥‫א‬‫א‬W‫א‬
 KE٥F‫א‬


 KE٥F

 W‫א‬‫א‬‫א‬‫א‬C٥‫א‬‫א‬‫א‬
 KE٥‫א‬‫א‬F‫א‬ -١
K‫א‬‫א‬‫א‬‫א‬ -٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٣

 K‫א‬‫א‬‫א‬W‫א‬




-٨-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬
EDeleteF ‫א‬ ‫א‬‫א‬‫א‬ -١
 K‫א‬
‫א‬ ،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
K‫א‬
‫א‬    ‫א‬        ‫א‬‫א‬ ‫א‬  -٣
K‫א‬‫א‬‫א‬

 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ -١
 K‫א‬‫א‬
EF٢ ‫א‬ F  ‫א‬ ‫א‬   ‫א‬  ‫א‬      ‫א‬ -٢
K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
        ‫א‬ ‫א‬   ‫א‬   
‫א‬‫א‬‫א‬K‫א‬
 W
 K‫א‬‫א‬‫א‬‫א‬‫א‬ -١
W‫א‬‫א‬‫א‬‫א‬‫א‬ -٢
‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ J 
K
‫א‬ ‫א‬EShiftF‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫ א‬J 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
-٩-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬ ‫א‬EShiftF‫א‬ ‫א‬  EB٨F‫א‬‫א‬ K

K‫א‬‫א‬E٦F‫א‬،EF١٤F‫א‬

 WE٦F

W‫א‬‫א‬‫א‬ -٣
‫א‬‫א‬EShiftF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J 
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬ECtrlF ‫ א‬J 

K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ K‫א‬      ‫א‬    ‫א‬ ‫א‬
W‫א‬
 KEE٩F‫א‬‫א‬‫א‬EShiftF‫א‬‫א‬(D٣) ‫א‬ J ١
‫א‬ ‫א‬ ‫א‬  EH٣F ‫א‬  ‫א‬   ‫א‬ ECtrlF   ‫ א‬J ٢
KEI٩F‫ א‬‫א‬‫א‬


 
-١٠-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 K‫א‬‫א‬E٧F‫א‬


 WE٧F

K‫א‬‫א‬‫א‬‫א‬‫א‬ -٤
‫א‬ ‫א‬ ‫א‬    ‫א‬ ‫א‬  ‫א‬     -٥
‫א‬‫א‬‫א‬‫א‬‫א‬EShiftF‫א‬‫א‬EBF
KE٨FB,C,D,E,F‫א‬،EFF

 WE٨F


-١١-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٦
‫א‬‫א‬‫א‬‫א‬ ‫א‬ECtrlF‫א‬ ‫א‬ E٥F
      E ٥،٧،٩ F ‫א‬   ،E٩F ‫א‬  E٧F
KE٩F

 WE٩F

‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ -٧
KE١٠FE‫א‬

‫א‬

 ‫א‬WE١٠F
-١٢-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬
 W
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -١
 K‫א‬‫א‬،‫א‬‫א‬،‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬ -٢

 W
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
K‫א‬،‫א‬
 K‫א‬،‫א‬‫א‬‫ א‬J ٢

 W‫א‬
‫א‬    ‫א‬    ١    ‫א‬    
 W‫א‬
KERenameF‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ J ١
KEEnterF‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬J ٢
KEEnterF‫א‬
 W‫א‬
،‫א‬‫א‬ ‫א‬
 W‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬ -١
KE١١F‫א‬K‫א‬‫א‬‫א‬‫א‬ -٢
-١٣-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
،E‫א‬F‫א‬EF‫א‬‫א‬‫א‬ -٣
‫א‬KE‫א‬F‫א‬،‫א‬‫א‬‫א‬ 
KEF‫א‬E‫א‬F
  ‫א‬ ‫א‬   ‫א‬         ‫א‬ -٤
‫א‬    E‫א‬ F   ‫א‬‫א‬ ‫א‬ ‫א‬    
KE‫א‬،١،٣،F
KEF‫א‬‫א‬‫א‬ -٥
K‫א‬‫א‬‫א‬ -٦


 ‫א‬WE١١F

:☺
‫א‬   ‫א‬‫א‬ ‫א‬     ‫א‬  ‫א‬ ‫א‬   
 K‫א‬‫א‬‫א‬
‫א‬‫א‬ECtrlF‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١٤-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
K‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
KEPgDnFEPgUpF‫א‬‫ א‬J ٣
ECtrl + EndF، A١‫א‬ ECtrl + HomeF‫א‬‫ א‬J ٤
K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٥
KF٥‫א‬‫ א‬J ٦
 K‫א‬‫א‬ECtrl + F٦F‫ א‬J ٧

W
 W
 WE٣٢‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬‫א‬ J ٢
K‫ א‬J ٣
 K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
-١٥-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬ ‫א‬ ‫א‬  ‫א‬  ، ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ ‫ א‬J ٢
K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 W‫א‬

 K‫א‬E‫א‬F‫א‬‫ א‬J ١
K‫א‬‫א‬‫א‬‫ א‬J ٢
K‫א‬‫א‬‫א‬‫א‬‫ א‬J ٣
    ،    ،  ‫א‬ ‫א‬ ‫א‬    ‫ א‬J ٤
K‫א‬

:☺
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
،ECtrl +CF‫א‬،‫א‬‫א‬‫א‬
 ECtrl +VF‫א‬،ECtrl +XF‫א‬



:☺
-١٦-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬،E‫א‬‫א‬FKKKKKK‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
KE‫א‬FKKKKK‫א‬‫א‬
K  ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢

 ‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬EE١٢FF‫א‬‫א‬K


 ‫א‬‫א‬WE١٢F

 KEE١٣FF‫א‬‫א‬‫א‬‫א‬‫א‬


-١٧-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬‫א‬WE١٣F

 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،EB٤F‫א‬‫א‬ J ١
KEAndalusF‫א‬
KE١٨F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ J ٣
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
،EG٤F‫א‬‫א‬‫א‬‫א‬‫א‬EShiftF
KE F‫א‬‫א‬
E١٤F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ J ٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
EE٦F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
KEB٧:B١٠F‫א‬‫א‬‫א‬‫א‬E F‫א‬‫א‬
K‫א‬‫א‬E١٦F‫א‬EB٦F‫א‬‫א‬ J ٧
K‫א‬‫א‬‫א‬‫א‬ J ٨
-١٨-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬EE٦F‫א‬‫א‬‫א‬ J ٩
‫א‬‫א‬E F‫א‬‫א‬EEF
K‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬ J ١٠
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬،‫א‬


      ‫א‬     ‫א‬‫א‬  
 K‫א‬KE١٤F

‫א‬‫א‬WE١٤F






-١٩-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬K

 KED٧F‫א‬‫א‬‫א‬‫ א‬J ١
K‫א‬،‫א‬‫א‬‫א‬‫ א‬J ٢
K‫א‬،‫א‬‫א‬‫ א‬J ٣
KED٧F‫א‬‫א‬،‫א‬ J ٤
 K‫א‬‫א‬L‫א‬‫א‬‫א‬ E١٥F •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬E‫א‬F‫א‬E‫א‬F‫א‬
 K‫א‬‫א‬
‫א‬‫א‬L‫א‬WE١٥F
-٢٠-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬

‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬   ‫א‬ EShiftF ‫א‬  ‫א‬  EB٦F ‫א‬  ‫א‬ J ١
KEG١٠F
      ، ‫א‬‫א‬   E F ‫א‬   ‫א‬ J ٢
KE١٦F‫א‬،‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
،‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ،E‫א‬
KE١٧F‫א‬
-٢١-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
،‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬ J ٤
K‫א‬EF‫א‬
،E١٨F‫א‬‫א‬‫א‬‫א‬ J ٥
  ‫א‬ ، EF ‫א‬ EF  ‫א‬ ‫א‬  ‫א‬  
K‫א‬
‫א‬،E١٩F‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
‫א‬‫א‬‫א‬‫א‬‫א‬
KE٢٠F‫א‬‫א‬‫א‬‫א‬،
 W☺
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 


 KE١F‫א‬‫א‬WE١٦F


-٢٢-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 KE٢F‫א‬‫א‬WE١٧F

 KE٣F‫א‬‫א‬WE١٨F

 KE٤F‫א‬‫א‬WE١٩F
-٢٣-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬WE٢٠F

 ‫א‬

 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬ J ١
KE٢١F‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ J ٢
، ‫א‬  ، ELF ‫א‬  ‫א‬ ‫א‬  ‫א‬   J ٣
،‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ J ٤
   EE٢٢F  F     K ‫א‬ ‫א‬ ‫א‬
K‫א‬،‫א‬،‫א‬



-٢٤-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬WE٢١F
‫א‬WE٢٢F
-٢٥-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬
 ‫؟‬‫א‬‫א‬W١

 ‫؟‬‫א‬‫א‬‫א‬‫א‬W٢

 ‫؟‬‫א‬‫א‬‫א‬‫א‬W٣

 ‫؟‬‫א‬‫א‬‫א‬‫א‬W٤

 ‫؟‬‫א‬‫א‬W٥

 ‫؟‬‫א‬‫א‬W٦

 ‫؟‬‫א‬‫א‬W٧

 ‫؟‬‫א‬‫א‬‫א‬‫א‬W٨

 ‫؟‬‫א‬‫א‬‫א‬W٩

 W‫א‬‫א‬‫א‬‫א‬ W١٠


-٢٦-
 ‫א‬‫א‬  ٢٤٩  
(١)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W١١


‫؟‬W١٢
-٢٧-
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
E٢F‫א‬‫א‬
 E٢F‫א‬‫א‬
٢
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
W‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬‫א‬
 ٪٩٥‫א‬‫א‬‫א‬
 ٨W‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬
‫א‬ •
‫א‬ •
EData showF‫א‬ •
‫א‬،،، •

 W‫א‬‫א‬
 K‫א‬‫א‬
-٢٨-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬EENF‫א‬‫א‬ -١
KEZF‫א‬ -٢
K‫א‬‫א‬‫א‬‫א‬‫א‬ -٣
KE ٥F‫א‬‫א‬‫א‬ -٤
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬E١F‫א‬‫א‬
‫א‬‫א‬‫א‬WE١F
 W‫א‬
 ‫؟‬‫א‬‫א‬ J ١
‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
‫؟‬‫א‬‫א‬‫א‬ J ٣
 W‫א‬
K‫א‬‫א‬‫א‬‫א‬ J ١
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 ZE٦H D٦ :E‫א‬‫א‬F‫א‬‫א‬‫א‬EF٦F‫א‬‫א‬ K
KE√F‫א‬‫א‬EEnterF‫א‬‫ א‬K
 WE٤٧FE٢F‫א‬ 
-٢٩-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬‫א‬WE٢F
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
،EF٧F‫א‬‫א‬ K‫א‬‫א‬‫א‬ ،EF٦F‫א‬‫א‬ J 
‫א‬ KEF٩F‫א‬‫א‬ ‫א‬EShiftF‫א‬ ‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،EF٦F‫א‬‫ א‬J 

‫א‬‫א‬‫א‬‫א‬ ‫א‬،H‫א‬
KEF٩F‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WE٣F

 ‫א‬WE٣F
-٣٠-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬?‫א‬?،‫א‬
 K$A١$A ١ A١‫א‬‫א‬KE$F‫א‬
 W
 ‫؟‬‫א‬
 W‫א‬
WE٤F‫א‬ W


 ‫א‬WE٤F

W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
KZ$A٥*B ٤W‫א‬‫א‬‫א‬EB٥F‫א‬‫ א‬J ١
‫א‬KE√F‫א‬ ‫א‬ EEnterF‫א‬ ‫ א‬J ٢
KE٥F‫א‬EB٥F‫א‬
  ‫א‬  ، EB٥F ‫א‬    ‫א‬ ‫א‬   ‫א‬   J ٣
K‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬   ‫א‬ EShiftF ‫א‬  ‫א‬  EC٥F ‫א‬  ‫ א‬J ٤
‫א‬،EB٦F‫א‬‫א‬ ‫א‬ECtrlF‫א‬ ‫א‬،EK١٤F
-٣١-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬ KEB١٤F‫א‬ ‫א‬ ‫א‬EShiftF‫א‬

KE٦F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫ א‬J ٥
KE٧F‫א‬‫א‬‫א‬

 EB٥F‫א‬WE٥F


 ‫א‬‫א‬WE٦F


‫א‬WE٧F
-٣٢-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

:☺
EAF‫א‬،‫؟‬ =$A٥*B$٤‫א‬‫א‬
EBF‫א‬‫א‬‫א‬،E٥F‫א‬‫א‬
EG٩F‫א‬‫א‬،‫א‬KE٤F‫א‬
‫א‬‫א‬‫א‬‫א‬K=$A٩*G ٤‫א‬‫א‬
KE٦G٥F‫א‬KEGF‫א‬‫א‬‫א‬‫א‬‫א‬E٩F
 KE٨F‫א‬



EG٩F‫א‬‫א‬‫א‬WE٨F
 W‫א‬‫א‬‫א‬
K?‫א‬‫א‬‫?א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
F‫א‬ ‫א‬‫א‬‫א‬‫א‬E٩F‫א‬
‫א‬ E‫א‬F ‫א‬‫א‬ ‫א‬    KE      
K‫א‬‫א‬
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 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬ ‫א‬‫א‬

E‫א‬F E‫א‬F



 ‫א‬‫א‬WE٩F
 ‫א‬‫א‬‫א‬

 ‫א‬‫א‬
E‫א‬F  E‫א‬F
KE١٠F‫א‬،E‫א‬F‫א‬EC٧F‫א‬‫ א‬J ١
KE F‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
KE١١F‫א‬،EC٧F‫א‬‫א‬،E‫א‬F‫א‬‫ א‬J ٣
،E‫א‬F‫א‬‫א‬ ‫א‬EShiftF‫א‬ ‫ א‬J ٤
K‫א‬‫א‬EC٧F‫א‬‫א‬‫א‬KE١٢F‫א‬
K‫א‬E√F‫ א‬J ٥
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 KE١٣F
‫א‬E‫א‬F‫א‬‫א‬‫א‬ J ٦
‫א‬،H‫א‬EC٧F‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
   ، EC١٠F ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  
،H‫א‬EC١٠F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ KEF١٠F ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬   ‫א‬ 
 ‫א‬   ‫א‬    ‫א‬  ‫א‬    
 KE١٤F
 ‫א‬WE١٠F

‫א‬WE١١F


 ‫א‬‫א‬WE١٢F
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 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬WE١٣F


 ‫א‬‫א‬‫א‬WE١٤F
 W‫א‬
        ‫א‬‫א‬   
‫א‬‫א‬‫א‬K‫א‬ ‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬    ‫א‬ 
E١٥F‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
K‫א‬
-٣٦-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬‫א‬‫א‬WE١٥F
 :ESUMF‫א‬‫א‬
‫א‬     ‫א‬    ‫א‬ ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬
W‫א‬‫א‬E١٦F‫א‬‫א‬


 ‫א‬‫א‬WE١٦F
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE F‫א‬‫א‬ ‫א‬،EF٥F‫א‬‫ א‬J ١
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 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
K‫א‬ J ٢
K‫א‬‫א‬ESUMF‫א‬‫א‬ J ٣
  ED٥:E٥F   ‫א‬ ‫א‬   E‫א‬‫א‬ F     J ٤
E٤٢F‫א‬‫א‬ ‫א‬،E١٧F‫א‬
KE١٨F

‫א‬‫א‬‫א‬WE١٧F

‫א‬‫א‬‫א‬WE١٨F
W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬E F‫א‬‫א‬‫א‬EF٦F‫א‬‫ א‬J ١
K‫א‬E√F‫א‬EEnterF‫א‬‫ א‬J ٢
،E٤٨F‫א‬‫א‬‫א‬
KE١٩F
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 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬‫א‬WE١٩F
 KE٢٠F‫א‬‫א‬‫א‬‫א‬
‫א‬WE٢٠F
 :EAVERAGEF‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 KE F‫א‬‫א‬ ‫א‬،EF٩F‫א‬ J ١
K‫א‬ J ٢
.‫א‬‫א‬EAVERAGEF‫א‬‫א‬ J ٣
‫א‬‫א‬‫א‬E‫א‬‫א‬F J ٤
E٤١F‫א‬‫א‬‫א‬،E٢١F‫א‬EF٥:F٨F
KE٢٢F
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 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

‫א‬‫א‬WE٢١F

 ‫א‬WE٢٢F
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KEF٩F‫א‬ J ١
‫א‬،E F‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
KE٢٣F‫א‬
 KE√F‫א‬‫א‬EEnterF‫א‬‫ א‬J ٣
KE٢٤FE٤١F‫א‬‫א‬
-٤٠-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

‫א‬WE٢٣F

 ‫א‬WE٢٤F
WEDepreciationF‫א‬
     ‫א‬  ‫א‬   ‫א‬  
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ، ‫א‬  ‫א‬   EE٢٥F  F ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬

-٤١-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬‫א‬‫א‬WE٢٥F
W‫א‬‫א‬‫א‬‫א‬‫א‬
KE F‫א‬‫א‬ ‫א‬،EF٤F‫א‬‫ א‬J ١
K‫א‬ J ٢
.‫א‬‫א‬ESLNF‫א‬‫א‬ J ٣
،‫א‬‫א‬E‫א‬‫א‬F J ٤
KE٢٦F‫א‬
    ‫א‬‫א‬    E١F    ‫א‬ ‫א‬‫א‬   J ٥
‫א‬‫א‬‫א‬‫א‬ ،EC٤F‫א‬‫א‬ ، E٢٦F‫א‬
KE٢٧F‫א‬
K‫א‬‫א‬ ETabF‫ א‬J ٦
‫א‬‫א‬‫א‬E٢F‫א‬‫א‬ J ٧
‫א‬‫א‬‫א‬‫א‬ ،EE٤F‫א‬‫א‬ ، E٢٦F
 KE‫א‬EE٤F‫א‬FKE٢٧F‫א‬
K‫א‬‫א‬‫א‬ETabF‫ א‬J ٨
‫א‬‫א‬‫א‬E٣F‫א‬ ‫א‬ J ٩
‫א‬‫א‬‫א‬‫א‬،ED٤F‫א‬‫א‬، E٢٦F
KE‫א‬ED٤F‫א‬FKE٢٧F‫א‬
 ‫א‬، E٢٨F      ‫א‬     ‫א‬ J ١٠
KE٢٩F،‫א‬‫א‬‫א‬
-٤٢-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬،EF٤F‫א‬‫א‬ ‫א‬‫א‬ J ١١
  ‫א‬  ، H   ‫א‬     ‫א‬  ‫א‬ ‫א‬
E٣٠F  ‫א‬  KEF٧F ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬
١‫ﺯﺭ ﺭﻗﻢ‬
٢‫ﺯﺭ ﺭﻗﻢ‬
٣‫ﺯﺭ ﺭﻗﻢ‬

‫א‬‫א‬WE٢٦F
‫زر اﻟﻌﻮدة‬
‫إﻟﻰ اﻟﺪاﻟﺔ‬

‫א‬‫א‬‫א‬WE٢٧F
‫ﻗﺴﻂ ﺍﻻﺳﺘﻬﻼﻙ‬

‫א‬WE٢٨F
-٤٣-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

‫א‬‫א‬‫א‬WE٢٩F

 ‫א‬‫א‬‫א‬WE٣٠F
 ‫א‬‫א‬
‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬
 K‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬ J ٢
K‫א‬‫א‬‫א‬ J ٣


-٤٤-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬
    K ‫א‬  ‫א‬    E٣١F  ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W☺
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬Z‫ א‬J ١
 ‫א‬‫א‬–‫א‬Z‫א‬‫ א‬J ٢

 ‫א‬WE٣١F
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 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
W‫א‬
، ‫א‬  ‫א‬      ‫א‬ ‫א‬   ‫א‬  
 W‫א‬
KEA٣F‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫ א‬J ١
K‫א‬‫א‬
K‫א‬‫א‬ K‫א‬‫א‬‫ א‬J ٢
KE٣٢F‫א‬‫א‬

 ‫א‬WE٣٢F
 W‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬     K ٥٠٠٠      ‫א‬ ‫א‬  
 W‫א‬‫א‬‫א‬
KEA٣F‫א‬‫ א‬J ١
-٤٦-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
K‫א‬،‫א‬‫א‬‫א‬‫ א‬J ٢
KEE٣٣F‫א‬F‫א‬ J ٣
K‫א‬‫א‬‫א‬
KEF‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤
K‫א‬‫א‬‫א‬‫א‬‫ א‬J ٥
‫א‬‫א‬K‫א‬ ‫א‬، ٥٠٠٠‫א‬ETabF ‫ א‬J ٦
KE٣٤F‫א‬،٥٠٠٠
‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬ J ٧
K‫א‬



‫א‬‫א‬WE٣٣F

 K٥٠٠٠‫א‬‫א‬WE٣٤F
 ‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

-٤٧-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬
KK‫א‬‫א‬‫א‬‫א‬‫א‬
٥٠٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬K

‫א‬  ‫א‬   ‫א‬ EShiftF ‫א‬  ‫א‬  EG٤F ‫א‬  ‫ א‬J ١
KEG١٧F
      K  ‫א‬ ‫א‬ ‫א‬    ‫ א‬J ٢
KE٣٥F‫א‬
،‫א‬E١F J ٣
K‫א‬E٣F‫א‬،‫א‬‫א‬E٢F
‫א‬E٢F‫א‬‫א‬ ،E١F‫א‬‫א‬‫א‬ J ٤
‫א‬، ٥٠٠٠٠‫א‬E٣F‫א‬‫א‬ ،
K‫א‬٥٠٠٠٠‫א‬
‫א‬K‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ ،‫ א‬J ٥

K‫א‬٥٠٠٠٠‫א‬
KE٣٦F‫א‬‫א‬K‫א‬‫ א‬J ٦
K٥٠٠٠٠‫א‬‫א‬‫א‬‫א‬
 ‫א‬    K ‫א‬ ‫א‬  ‫א‬     J ٧
 ٥٦٠٠٠K‫א‬ ١٤٠‫א‬
KE٣٧F‫א‬،‫א‬‫א‬

-٤٨-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
٣ ‫ﺷﺮﻳﻂ ﺭﻗﻢ‬ ٢ ‫ﺷﺮﻳﻂ ﺭﻗﻢ‬


١ ‫ﺷﺮﻳﻂ ﺭﻗﻢ‬

‫א‬‫א‬WE٣٥F



 ٥٠٠٠٠‫א‬WE٣٦F
-٤٩-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٥٠٠٠٠‫א‬‫א‬WE٣٧F


 ‫א‬

‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬


 ‫א‬

E٣٨F‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

EH٤F‫א‬‫ א‬J ١
K‫א‬،‫א‬‫א‬‫א‬‫ א‬J ٢
‫א‬‫א‬‫א‬،E٣٩F‫א‬E‫א‬F J ٣
K،‫א‬،‫א‬K??
-٥٠-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
KE٤٠F‫א‬‫א‬‫א‬K‫א‬‫ א‬J ٤
K‫א‬‫א‬‫א‬
‫א‬،‫א‬،‫א‬‫א‬‫א‬‫ א‬J ٥
K‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫ א‬J ٦
‫א‬K‫א‬‫א‬ ، ‫א‬
KEH٤F‫א‬E٤١F‫א‬‫א‬‫א‬‫א‬‫א‬

 ٪‫א‬‫א‬WE٣٨F


 ‫א‬WE٣٩F
-٥١-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬WE٤٠F


 EH٤F‫א‬WE٤١F
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬E√F‫א‬‫א‬‫א‬
 KE٤٢F‫א‬
 ‫א‬‫א‬WE٤٢F
-٥٢-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
EHF‫א‬‫א‬‫א‬  J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
KE٤٣F‫א‬‫א‬‫א‬
‫اﻟﺰر اﻟﺠﺪﻳﺪ‬

 WE٤٣F
‫א‬E٤٣F‫א‬‫א‬‫א‬‫א‬ J ٣
‫א‬H٤‫א‬‫א‬‫א‬
 K

 
،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬K
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬‫א‬‫א‬،‫א‬EF‫א‬‫א‬ J ٢
K‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬
F ‫א‬‫א‬ ،‫א‬‫א‬ ،‫א‬‫א‬ J ٣
KEEnterF‫א‬ ‫א‬،??‫א‬‫א‬‫א‬E
KE٤٤F‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
E٤٤F
 EF‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬    ‫א‬  ،  ‫א‬  ‫א‬ EF ‫א‬‫א‬   J ٢
K‫א‬
K‫א‬‫א‬‫א‬‫ א‬J ٣
‫א‬    ‫א‬  ، ??  ‫א‬   ، ‫א‬   ‫ א‬J ٤
‫א‬‫א‬‫א‬K‫א‬‫א‬ ،EF‫א‬‫א‬
‫א‬KE٤٥F‫א‬،
K‫א‬‫א‬‫א‬‫א‬


E٤٥F

-٥٤-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫ א‬J ٢
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫ א‬J ٣
  ، ‫א‬‫א‬   ‫א‬ ‫א‬   ‫א‬ K‫א‬ ‫א‬  ، EF
‫א‬‫א‬KE٤٦F‫א‬
KEF‫א‬‫א‬

E٤٦F
-٥٥-
 ‫א‬‫א‬  ٢٤٩  
(٢)‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬

 ‫؟‬‫א‬‫א‬W١
 ‫؟‬‫א‬‫א‬‫א‬W٢
 ‫؟‬‫א‬W٣
‫א‬ E ‫א‬ ‫א‬  F ‫א‬  ‫א‬     W٤
 ‫؟‬‫א‬‫א‬



F‫א‬‫א‬E‫א‬‫א‬F‫א‬W٥
 ‫؟‬E‫א‬‫א‬


 ‫؟‬‫א‬‫א‬W٦
 ‫؟‬W٧
 ‫؟‬W٨
-٥٦-
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬
٣
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬
 K‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
K‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٪٩٠

 ٩W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫• א‬
EData showF‫א‬ •

W‫א‬‫א‬
K‫א‬‫א‬
- ٥٧ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
،‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 Units-of- Output Method ‫א‬‫א‬‫א‬ K١
 Straight Line Method‫א‬‫א‬ K٢
 Declining Balance MethodE‫א‬F‫א‬‫א‬ K٣
Double Declining Balance‫א‬‫א‬ J 
 Sum-Of- the years Digits Method‫א‬‫א‬‫א‬ J 

 W
 W‫א‬‫א‬‫א‬ K١
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KKK‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬

 Z‫א‬‫א‬
 

‫א‬J ‫א‬
 E‫א‬F‫א‬‫א‬

 Z  


- ٥٨ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬

 K‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
- ٥٩ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W
‫א‬ ٤٥٠٠٠‫א‬‫א‬
٥٠{٠٠٠‫א‬‫א‬‫א‬‫א‬٥٠٠٠
 W‫א‬‫א‬

‫א‬‫ א‬‫א‬
 ٢٠{٠٠٠  ١
 ١٧{٠٠٠  ٢
 ٨{٠٠٠  ٣
 ٥{٠٠٠  ٤
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬
١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬A١٣‫א‬‫א‬‫א‬
K=sum(B٩:B١٢) W‫א‬‫א‬B١٣‫א‬‫א‬
 ١

A١٦‫א‬‫א‬‫א‬ A١٥‫א‬‫ א‬J ٢
‫א‬B١٦‫א‬‫א‬‫א‬
- ٦٠ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 K =(B٤-B٥)/B٧ W‫א‬
،‫א‬،‫א‬‫א‬‫א‬D١٨C١٨B١٨A١٨‫א‬‫ א‬J ٣
K‫א‬‫א‬‫א‬‫א‬،‫א‬
A٢١:A٢٣‫א‬ =A٩ W‫א‬‫א‬A٢٠‫א‬‫ א‬J ٤
٢‫א‬
 ٢

 =B ١٦*B٩ W‫א‬‫א‬B٢٠‫א‬‫א‬‫א‬ J ٥
K٣‫א‬B٢١:B٢٣‫א‬

- ٦١ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٣

 =C١٩HB٢٠ W‫א‬‫א‬C٢٠‫א‬‫א‬ J ٦
=B٤  W‫א‬‫א‬D١٩‫א‬‫א‬C٢١:C٢٣‫א‬
‫א‬‫א‬  =D١٩-B٢٠  W‫א‬‫א‬D٢٠‫א‬‫א‬
K
‫א‬١‫א‬‫א‬‫א‬١‫א‬‫א‬ J ٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K٤‫א‬
- ٦٢ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٤

K ‫א‬‫א‬‫א‬‫א‬ J ٨
 W‫א‬‫א‬ K٢
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ، ‫א‬ ‫א‬         
 W‫א‬‫א‬


 

 
‫א‬
    Z
 
 ‫א‬‫א‬J 
 
 
 
  Z 
- ٦٣ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

   ‫א‬     ‫א‬  ‫א‬ ‫א‬   
 W‫א‬‫א‬‫א‬٢‫א‬

 K٢‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬‫א‬B٢‫ א‬J ٢
K٥‫א‬‫א‬ J ٣

 ٥

  ‫א‬  ‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤
 A٦ ‫א‬  ‫א‬   ‫א‬ ‫א‬   A٩:A١٢ ‫א‬  
 C٢٠:D٢٣‫א‬‫א‬‫א‬‫א‬‫א‬
K٦‫א‬C٦‫א‬‫א‬‫א‬

- ٦٤ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٦
‫א‬ B٤‫א‬‫א‬‫א‬ =‫א‬ D٥‫א‬‫ א‬J ٥

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KEnter‫א‬
‫א‬‫א‬ ‫א‬  ٢  ‫א‬  B٦ ‫א‬  ‫א‬  ‫א‬   J ٦
‫א‬‫א‬  ‫א‬   ‫א‬ ‫א‬     ‫א‬ ‫א‬  ‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
K٧‫א‬SLN
 ٧‫א‬
SLN‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٧
‫א‬‫א‬Life‫א‬‫א‬Salvage‫א‬Cost‫א‬
‫א‬١‫א‬‫א‬B٤,B٥,B٦‫א‬‫א‬
K‫א‬‫א‬٨‫א‬
- ٦٥ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٨

K٩‫א‬B٧:B٩‫א‬ J ٨
 ٩
‫א‬٧‫א‬‫א‬‫א‬٢‫א‬ J ٩
K‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬ J ١٠
 
 W‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Double Declining Balance‫א‬‫א‬J ١
Sum-of-the years digits method ‫א‬‫א‬J ٢
- ٦٦ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬C‫א‬‫א‬Z‫א‬
 ‫א‬‫א‬‫א‬‫א‬
- ٦٧ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬
 K٣‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬‫א‬B٢‫ א‬J ٢
K١٠‫א‬‫א‬‫א‬‫א‬‫ א‬J ٣
 ١٠


‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
A٦‫א‬‫א‬‫א‬‫א‬A٩:A١٢‫א‬
  C٢٠:D٢٣ ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬
K١١‫א‬C٦‫א‬‫א‬‫א‬

 ١١

‫א‬ B٤‫א‬‫א‬=‫א‬‫א‬ D٥‫א‬‫ א‬J ٥
KEnter‫א‬‫א‬‫א‬‫א‬
- ٦٨ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬ ‫א‬  ٢  ‫א‬  B٦ ‫א‬  ‫א‬  ‫א‬   J ٦
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
K١٢‫א‬DDB‫א‬‫א‬

 ١٢
   DDB ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬  J ٧
Period‫א‬‫א‬ Life‫א‬‫א‬ Salvage‫א‬ Cost‫א‬
 ١‫א‬‫א‬ A٩,B٦,B٥,B٤‫א‬‫א‬‫א‬‫א‬E‫א‬F
K‫א‬‫א‬١٣‫א‬‫א‬
١٣
- ٦٩ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

K١٤‫א‬B٧:B٩‫א‬ J ٨

 ١٤

٧‫א‬‫א‬‫א‬٣‫א‬ J ٩
K‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬ J ١٠
  ‫א‬‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
  ‫א‬    K ‫א‬  E‫א‬   ‫א‬‫א‬ ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬W 

 ‫א‬‫א‬C‫א‬ Z ‫א‬

    
 
 ‫א‬‫א‬CZ



- ٧٠ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬B٢‫ א‬J ٢
K١٥‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٣
 ١٥


‫א‬‫א‬‫א‬‫א‬‫א‬ ‫ א‬J ٤
 A٦ ‫א‬  ‫א‬   ‫א‬ ‫א‬   A٩:A١٢ ‫א‬  
 C٢٠:D٢٣‫א‬‫א‬‫א‬‫א‬‫א‬
١٦‫א‬C٦‫א‬‫א‬‫א‬
 ١٦‫א‬

‫א‬ B٤‫א‬‫א‬ =‫א‬‫א‬ D٥‫א‬‫ א‬J ٥
KEnter‫א‬‫א‬‫א‬‫א‬
- ٧١ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬ ‫א‬  ٢  ‫א‬  B٦ ‫א‬  ‫א‬  ‫א‬   J ٦
  ‫א‬ ‫א‬     ‫א‬‫א‬ ‫א‬    ‫א‬ ‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K١٧‫א‬ SYD‫א‬‫א‬‫א‬
 ١٧
 SYD‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٧
‫א‬ ‫א‬ Life ‫א‬ ‫א‬ Salvage ‫א‬   Cost ‫א‬   
‫א‬‫א‬ A٩,B٦,B٥,B٤‫א‬‫א‬‫א‬‫א‬E‫א‬F Period
‫א‬ ١٨  ‫א‬     ‫א‬     ١
K‫א‬
 ١٨
- ٧٢ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  


K١٩‫א‬B٧:B٩‫א‬ J ٨
 ١٩

‫א‬ ‫א‬‫א‬‫א‬ ٤‫א‬ J ٩
K‫א‬‫א‬‫א‬٧
K ‫א‬‫א‬‫א‬‫א‬ J ١٠
       ‫א‬  ‫א‬  ‫א‬  ‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
- ٧٣ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬
 ‫א‬‫א‬

٣‫א‬ ، ٣٣٠٠٠٠‫א‬ ١٤٢٢L١L١‫א‬
٣٠٠٠٠‫א‬‫א‬

W‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫ א‬K١
 ‫א‬‫א‬‫א‬ K٢

 ‫א‬‫א‬
١٠‫א‬، ٥٥٠{٠٠٠‫א‬ ١٤٢٣L١L١ ‫א‬
‫א‬ ‫א‬   ‫א‬   ٥٠{٠٠٠  ‫א‬      ‫א‬
 W‫א‬‫א‬‫א‬‫א‬١١٠{٠٠٠

 ١٠  ٩  ٨  ٧  ٦  ٥  ٤  ٣  ٢  ١  ‫א‬
١{٠٠٠  ٣{٠٠٠ ٦{٠٠٠  ٨{٠٠٠ ١٠{٠٠٠ ١٢{٠٠٠ ١٠{٠٠٠ ١٥{٠٠٠ ٢٠{٠٠٠ ٢٥{٠٠٠ ‫א‬‫א‬

W‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬‫ א‬K١
 ‫א‬‫א‬‫א‬ K٢
 ‫א‬‫א‬‫ א‬K٣
 ‫א‬‫א‬ K٤
- ٧٤ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬‫א‬
Application of Cost-Volume-Profit Analysis
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬ •
‫א‬ •
‫א‬‫א‬ •

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ٪٩٠

 ٩W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫• א‬
EData showF‫א‬ •

 W‫א‬‫א‬
K‫א‬‫א‬

- ٧٥ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬   ‫א‬ ،‫א‬ ‫א‬‫א‬‫א‬   ‫א‬ ‫א‬  ‫א‬‫א‬   ‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ 
 K‫א‬
 
       ‫א‬      ‫א‬ ‫א‬  
 W‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

‫א‬  ‫א‬     ‫א‬  ‫א‬    
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬


Break Even Point‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬
 ‫א‬ K١
‫א‬ K٢
‫א‬‫ א‬K٣
- ٧٦ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
     ‫א‬     ‫א‬   ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

 ‫א‬ J 
‫א‬‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬ J 
‫א‬ J 
‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W

 Equation Method‫א‬W

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 E‫א‬F‫א‬Z‫א‬‫א‬‫א‬
 Z
 ‫א‬‫א‬H‫א‬‫א‬ZE‫א‬C‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬C‫א‬‫א‬FH‫א‬‫א‬ZE‫א‬C‫א‬‫א‬‫א‬F
 ECFHZECF

 Contribution Margin Method‫א‬W
‫א‬     ‫א‬ ‫א‬    ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
  ‫א‬ ‫א‬ ،‫א‬   ‫א‬    ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬J ‫א‬Z‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬Z‫א‬‫א‬‫א‬
 ECFHZECF
 ZECFJ ECF
 ZEJ FC
 EJ FDZ

 
 Z
 ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬D‫א‬Z‫א‬
 ‫א‬DZ‫א‬‫א‬

Graphic Method‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬   ‫א‬ ‫א‬      ‫א‬ ‫א‬‫א‬‫א‬  ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 Target Net Income ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬
 ‫א‬‫א‬H‫א‬‫א‬H‫א‬‫א‬Z‫א‬‫א‬‫א‬
- ٧٨ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 HECFHZECF
 ‫א‬

 H
 Z‫א‬‫א‬‫א‬‫א‬
 E–F
 
 H
 Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ‫א‬‫א‬
 ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬   
   ‫א‬       ‫א‬     ‫א‬
 K‫א‬

 W١
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠Z‫א‬‫א‬
 ‫א‬‫א‬٥٠Z‫א‬‫א‬
 ‫א‬‫א‬١٠٠Z‫א‬
 ١٠{٠٠٠Z‫א‬‫א‬

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬١‫א‬‫א‬‫א‬‫ א‬J ٢
K‫א‬‫א‬‫א‬B‫א‬
- ٧٩ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ١

W‫א‬‫א‬‫א‬ J ٣
 ‫א‬‫א‬–‫א‬Z‫א‬
‫א‬‫א‬B٥‫א‬‫א‬‫א‬‫א‬A٥ ‫א‬‫א‬
‫א‬ Enter‫א‬‫א‬ =B٢-B٣ W‫א‬
 K٢‫א‬


 ٢

W‫א‬‫א‬‫א‬‫א‬ J ٤
 
 Z‫א‬‫א‬
 ‫א‬
‫א‬‫א‬ B٦ ‫א‬‫א‬‫א‬‫א‬‫א‬ A٦ ‫א‬
‫א‬ Enter‫א‬ =B٤/B٥ W‫א‬
 KC٦‫א‬٣‫א‬

- ٨٠ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٣

W‫א‬‫א‬‫א‬ J ٥
 ‫א‬C‫א‬‫א‬Z‫א‬
‫א‬ B٧‫א‬‫א‬‫א‬ A٧‫א‬
‫א‬ Enter‫א‬ =B٦*B٢ W‫א‬‫א‬
 K٤‫א‬

 ٤

W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
 ‫א‬‫א‬H
 Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 ١٠{٠٠٠‫א‬ B٨‫א‬‫א‬ ‫א‬‫א‬‫א‬ A٨‫א‬
 K‫א‬

- ٨١ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
B٩ ‫א‬      ‫א‬ ‫א‬  ‫א‬ A٩ ‫א‬   
  Enter ‫א‬      =(B٤HB٨)/B٥ W‫א‬ ‫א‬ ‫א‬
‫א‬ ٥‫א‬ ‫א‬
 KC٩

 ٥

K‫א‬‫א‬‫א‬ J ٧

 ‫א‬
 ‫א‬      ‫א‬‫א‬    ‫א‬  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ٣{٥٠٠  ٣{٠٠٠  ٢{٥٠٠  ٢{٠٠٠  ١{٥٠٠  ١{٠٠٠  ٥٠٠ ‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬A١١‫א‬‫ א‬J ٢
K٦‫א‬H١١‫א‬B١١ ‫א‬
- ٨٢ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٦

    ، A١٢ ‫א‬  ‫א‬  ‫א‬ ‫א‬   J ٣
W‫א‬B١٢:H١٢‫א‬‫א‬‫א‬‫א‬B٤‫א‬
B‫א‬ =$B٤ W‫א‬‫א‬‫א‬ B١٢‫א‬
‫א‬‫א‬‫א‬‫א‬C١٢:H١٢‫א‬B١٢‫א‬
 ‫א‬ ‫א‬  ‫א‬   EHF ‫א‬  ‫א‬ ‫א‬  ‫א‬
 K٧‫א‬‫א‬
 ٧
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
W
- ٨٣ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
W B١٣ ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ A١٣ ‫א‬  ‫א‬
‫א‬ C١٣:H١٣‫א‬‫א‬ =$B٤*B١١
 W٨


 ٨

W‫א‬‫א‬ J ٥
W‫א‬ ‫א‬ ‫א‬ B١٤ ‫א‬  ‫א‬  ‫א‬  ‫א‬ A١٤  ‫א‬
 K٩‫א‬C١٤:H١٤‫א‬‫א‬ =B١٢HB١٣
 ٩

W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
 W‫א‬‫א‬‫א‬B١٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬A١٥‫א‬‫א‬
- ٨٤ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬C١٥:H١٥‫א‬ =B١١*$B٢
 ١٠


 ١٠

‫א‬A١٦‫א‬‫א‬‫א‬‫א‬ J ٧
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F
 ١١‫א‬  =B١٥-B١٤

 ١١

K ‫א‬‫א‬‫א‬‫א‬ J ٨
- ٨٥ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬‫א‬‫א‬‫א‬ A١٤:H١٥‫א‬ J ٢
 H١٦‫א‬‫א‬‫א‬ ‫א‬‫א‬ A١٤‫א‬
K١٢‫א‬
 ١٢
W‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K١٣‫א‬‫א‬‫א‬‫א‬

- ٨٦ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ١٣

 W‫א‬
‫א‬ ‫א‬    ‫א‬      ‫א‬ ‫א‬   ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤
 ‫א‬      ‫א‬ ‫א‬   ‫א‬  J ٤
‫א‬      ‫א‬‫א‬    ‫א‬‫א‬‫א‬‫א‬
K١٤‫א‬‫א‬‫א‬
- ٨٧ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ١٤


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
K١٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
   ‫א‬    ‫א‬ ‫א‬   ‫א‬  
١٥‫א‬
- ٨٨ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ١٥


 ‫א‬   B١١:H١١ ‫א‬     EF     J ٧
K ‫א‬‫א‬ 
 ‫א‬  ‫א‬  ‫א‬     ‫א‬  ‫א‬   J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K١٦‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٨٩ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ١٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٩
 ‫א‬ ١‫א‬‫א‬
K١٧‫א‬
 ١٧

  ‫א‬ ‫א‬     ‫א‬ ‫א‬ ‫א‬  ‫א‬   
 K١٨‫א‬

- ٩٠ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ١٨

K ‫א‬‫א‬ J ١٠

Sensitivity Analysis‫א‬
    ‫א‬   ‫א‬  ‫א‬   ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ،‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 Changes in fixed Costs‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬‫א‬   
     ‫א‬ ‫א‬ ‫א‬     ‫א‬    ‫א‬
- ٩١ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
١٢٠{٠٠٠‫א‬B٤‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٩‫א‬‫א‬‫א‬‫א‬‫א‬

 ١٩

 Changes in Variable Costs‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  B٣ ‫א‬      ٦٠   ‫א‬ ‫א‬ 
 K٢٠‫א‬‫א‬‫א‬‫א‬
- ٩٢ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٢٠‫א‬


 Changes in Selling Price‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬   ‫א‬  
 K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  B٢ ‫א‬      ١٢٠  ‫א‬ 
 K٢١‫א‬‫א‬‫א‬
- ٩٣ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٢١








- ٩٤ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬
 Application of Multiple Product and Break-Even Analysis

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬ J ١
FHE‫א‬‫א‬C‫א‬FZ‫א‬‫א‬
‫א‬C‫א‬FHE‫א‬‫א‬C‫א‬
 ‫א‬KKKHE‫א‬
W‫א‬‫א‬‫א‬‫א‬ J ٢
C‫א‬‫א‬FZ‫א‬‫א‬‫א‬
‫א‬FHE‫א‬‫א‬C‫א‬‫א‬FHE‫א‬‫א‬
 ‫א‬KKKE‫א‬‫א‬C‫א‬
W‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬J ‫א‬‫א‬FZ‫א‬
 E‫א‬
W‫א‬‫א‬‫א‬ J ٤
 
Z‫א‬‫א‬
‫א‬
W‫א‬‫א‬‫א‬ J ٥
 W‫א‬‫א‬
 ‫א‬
 Z‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬
 
 Z‫א‬‫א‬
 ‫א‬‫א‬
- ٩٥ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬‫א‬‫א‬

 W

، ‫א‬   ‫א‬   ‫א‬       ‫א‬ 
 W‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬
 ٪٥٠  ١  ٨  ‫א‬
 ٪٣٠  ٢  ٦  ‫א‬
 ٪٢٠  ٤{٥  ١١  ‫א‬

‫א‬‫א‬ ٢٤٠{٠٠٠‫א‬‫א‬
 K١٠٠{٠٠٠

 W‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ J ١
‫א‬٢٢
W‫א‬‫א‬D٨:D٩‫א‬D٧‫א‬‫א‬‫א‬
 K = B٧ - C٧ 
- ٩٦ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٢٢

W‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬ J ‫א‬‫א‬ FZ‫א‬
‫א‬  ‫א‬‫א‬‫א‬ E‫א‬
 W‫א‬‫א‬
FHE‫א‬‫א‬C‫א‬FZ‫א‬‫א‬
 ‫א‬KKKHE‫א‬‫א‬C‫א‬FHE‫א‬‫א‬C‫א‬
W‫א‬ ‫א‬ ‫א‬ B١٠ ‫א‬  ‫א‬  ‫א‬ 
‫א‬   C١٠ ‫א‬  ‫א‬  ‫א‬  =(B٧*E٧)+(B٨*E٨)+(B٩*E٩)
‫א‬‫א‬  ‫א‬‫א‬
 K٢٣‫א‬ =B١٠-C١٠ W‫א‬‫א‬D١٠‫א‬


 ٢٣
- ٩٧ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

W‫א‬‫א‬‫א‬‫א‬ J ٣
 
Z‫א‬‫א‬
‫א‬

‫א‬ ‫א‬ G١٠ ‫א‬  ‫א‬  ‫א‬ ‫א‬ F١٠ ‫א‬  ‫א‬  
 K٢٤Enter‫א‬‫א‬ =B٤/D١٠ W‫א‬
 ٢٤
‫א‬‫א‬‫א‬ J ٤
‫א‬  G٧ ‫א‬      ‫א‬ ‫א‬    
‫א‬ G٨:G٩‫א‬ =G ١٠*E٧ W‫א‬
K٢٥
 ٢٥
- ٩٨ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬ ‫א‬‫א‬ J ٥
 H٧‫א‬‫א‬‫א‬ H٦‫א‬‫א‬‫א‬
 H١٠ ‫א‬  ‫א‬ H٨:H٩ ‫א‬    =G٧*B٧  W‫א‬ ‫א‬
K٢٦‫א‬ =sum(H٧:H٩) W‫א‬‫א‬
 ٢٦
 ‫א‬‫א‬
    ‫א‬ ‫א‬ ‫א‬‫א‬     ‫א‬   
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

٦٠{٠٠٠٠ ٥٠{٠٠٠ ٤٠{٠٠٠  ٣٠{٠٠٠ ٢٠{٠٠٠ ‫א‬

 W
 KC١٣:F١٣‫א‬B١٣‫א‬B٤‫א‬W‫א‬‫ א‬
‫א‬‫א‬‫א‬W‫א‬‫ א‬
    =$C١٠*B١٢ W B١٤ ‫א‬  ‫א‬ ‫א‬    ‫א‬  
KC١٤:F١٤‫א‬
 ‫א‬‫א‬‫א‬‫א‬
KC١٥:F١٥‫א‬ =B١٣HB١٤ WB١٥‫א‬‫א‬‫א‬
- ٩٩ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬
  =$B١٠*B١٢ W‫א‬‫א‬B١٦‫א‬‫א‬
KC١٦:F١٦‫א‬
‫א‬‫א‬‫א‬‫א‬ E‫א‬F‫א‬
C١٧:F١٧‫א‬ =B١٦-B١٥ WB١٧‫א‬‫א‬‫א‬‫א‬
K٢٧‫א‬

 ٢٧

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٢٨

- ١٠٠ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٢٨
- ١٠١ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬

 W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١‫א‬

 W‫א‬‫א‬

 ١٤‫א‬‫א‬
 ١٠٠{٠٠٠‫א‬‫א‬
 ٣٠‫א‬
 K٣٠{٠٠٠‫א‬‫א‬

 W‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١
W‫א‬‫א‬‫א‬
٧{٠٠٠ ٦{٧٥٠ ٦{٥٠٠ ٦{٢٥٠  ٥{٧٥٠ ٥{٥٠٠ ‫א‬

K‫א‬‫ א‬E٢
‫א‬٥٠٠{٠٠٠‫א‬‫א‬‫א‬‫ א‬E٣
K‫א‬‫א‬
- ١٠٢ -
 ‫א‬‫א‬  ٢٤٩  
‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬

       ‫א‬
 ١٢٠  ٣٠  ٦٠  ‫א‬‫א‬
 ١٥٠  ٥٠  ١٠٠  ‫א‬
 ٪٤٠  ٪٤٠  ٪٢٠  ‫א‬‫א‬‫א‬

 K٤٠٠{٠٠٠‫א‬‫א‬

 W‫א‬

 W‫א‬

 K‫א‬‫א‬ E١
K‫א‬ E٢
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٣
E٤
٤٠{٠٠٠ ٣٠{٠٠٠ ٢٠{٠٠٠ ١٠{٠٠٠ ٥{٠٠٠ ‫א‬

- ١٠٣ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
٤
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬ •
‫א‬ •
‫א‬‫א‬ •

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ٪٩٠

 ٩W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫• א‬
EData showF‫א‬ •

 W‫א‬‫א‬
K‫א‬‫א‬

-١٠٢-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬   ‫א‬ ،‫א‬ ‫א‬‫א‬‫א‬   ‫א‬ ‫א‬  ‫א‬‫א‬   ‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ 
 K‫א‬
 
       ‫א‬      ‫א‬ ‫א‬  
 W‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

‫א‬ ‫א‬  ‫א‬     ‫א‬  ‫א‬    
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬

Break Even Point‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬

 ‫א‬ K١
‫א‬ K٢
‫א‬‫ א‬K٣
-١٠٣-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
     ‫א‬     ‫א‬   ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬ J 
‫א‬‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬ J 
‫א‬ J 
‫א‬‫א‬ J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

 Equation Method‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 E‫א‬F‫א‬Z‫א‬‫א‬‫א‬
 Z
 ‫א‬‫א‬H‫א‬‫א‬ZE‫א‬C‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬C‫א‬‫א‬FH‫א‬‫א‬ZE‫א‬C‫א‬‫א‬‫א‬F
 ECFHZECF


 Contribution Margin Method‫א‬W
‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬

-١٠٤-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
  ‫א‬ ‫א‬ ،‫א‬   ‫א‬    ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬J ‫א‬Z‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬Z‫א‬‫א‬‫א‬
 ECFHZECF
 ZECFJ ECF
 ZEJ FC
 EJ FDZ
 
 Z
 ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬D‫א‬Z‫א‬
 ‫א‬DZ‫א‬‫א‬
Graphic Method‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬   ‫א‬ ‫א‬      ‫א‬ ‫א‬‫א‬‫א‬  ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Target Net Income ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬
 ‫א‬‫א‬H‫א‬‫א‬H‫א‬‫א‬Z‫א‬‫א‬‫א‬
 HECFHZECF
 ‫א‬
 H
 Z‫א‬‫א‬‫א‬‫א‬
 E–F
-١٠٥-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 
 H
 Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬   
   ‫א‬      ‫א‬     ‫א‬
 K‫א‬
 W١
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠Z‫א‬‫א‬
 ‫א‬‫א‬٥٠Z‫א‬‫א‬
 ‫א‬‫א‬١٠٠Z‫א‬
 ١٠{٠٠٠Z‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬١‫א‬‫א‬‫א‬‫ א‬J ٢
K‫א‬‫א‬‫א‬B‫א‬
 J ٣

 ١

W‫א‬‫א‬‫א‬ J ٤
-١٠٦-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬–‫א‬Z‫א‬
‫א‬‫א‬B٥‫א‬‫א‬‫א‬‫א‬A٥ ‫א‬‫א‬
‫א‬ Enter‫א‬‫א‬ =B٢-B٣ W‫א‬
 K٢‫א‬


 ٢

W‫א‬‫א‬‫א‬‫א‬ J ٥
 
 Z‫א‬‫א‬
 ‫א‬

‫א‬‫א‬ B٦ ‫א‬‫א‬‫א‬‫א‬‫א‬ A٦ ‫א‬
‫א‬ Enter‫א‬ =B٤/B٥ W‫א‬
 KC٦‫א‬‫א‬٣‫א‬

 ٣
W‫א‬‫א‬‫א‬ J ٦
 ‫א‬C‫א‬‫א‬Z‫א‬
-١٠٧-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

‫א‬ B٧‫א‬‫א‬‫א‬ A٧ ‫א‬
‫א‬ Enter‫א‬ =B٦*B٢ W‫א‬‫א‬
 K٤‫א‬

 ٤

W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٧
 ‫א‬‫א‬H
 Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ١٠{٠٠٠‫א‬ B٨‫א‬‫א‬ ‫א‬‫א‬‫א‬ A٨‫א‬
 K‫א‬
B٩ ‫א‬      ‫א‬ ‫א‬  ‫א‬ A٩ ‫א‬   
  Enter ‫א‬      =(B٤HB٨)/B٥ W‫א‬ ‫א‬ ‫א‬
‫א‬‫א‬ ٥‫א‬‫א‬
 KC٩

-١٠٨-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٥

K‫א‬‫א‬‫א‬ J ٨

 ‫א‬
 ‫א‬      ‫א‬‫א‬    ‫א‬  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ٣{٥٠٠  ٣{٠٠٠  ٢{٥٠٠  ٢{٠٠٠  ١{٥٠٠  ١{٠٠٠  ٥٠٠ ‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ J ٩
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬A١١‫א‬‫ א‬J ١٠
K٦‫א‬H١١‫א‬B١١ ‫א‬
 ٦

    ، A١٢ ‫א‬  ‫א‬  ‫א‬ ‫א‬   J ١١
W‫א‬B١٢:H١٢‫א‬‫א‬‫א‬‫א‬B٤‫א‬
-١٠٩-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
B‫א‬ =$B٤ W‫א‬‫א‬‫א‬ B١٢‫א‬

‫א‬‫א‬‫א‬‫א‬C١٢:H١٢‫א‬B١٢‫א‬
 ‫א‬ ‫א‬  ‫א‬   EHF ‫א‬  ‫א‬ ‫א‬  ‫א‬
 K٧‫א‬‫א‬
 ٧
‫א‬‫א‬‫א‬‫א‬‫א‬ J ١٢
W
W B١٣ ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ A١٣ ‫א‬  ‫א‬
‫א‬ C١٣:H١٣‫א‬‫א‬ =$B٤*B١١
 W٨

 ٨

-١١٠-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
W‫א‬‫א‬ J ١٣
W‫א‬ ‫א‬ ‫א‬ B١٤ ‫א‬  ‫א‬  ‫א‬  ‫א‬ A١٤  ‫א‬
 K٩‫א‬C١٤:H١٤‫א‬‫א‬ =B١٢HB١٣
 ٩
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١٤
 W‫א‬‫א‬‫א‬B١٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬A١٥‫א‬‫א‬
‫א‬C١٥:H١٥‫א‬ =B١١*$B٢
 ١٠


 ١٠

-١١١-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬A١٦‫א‬‫א‬‫א‬‫א‬ J ١٥
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F
 ١١‫א‬  =B١٥-B١٤

 ١١

K ‫א‬‫א‬‫א‬‫א‬ J ١٦

‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬‫א‬‫א‬‫א‬ A١٤:H١٥‫א‬ J ٢
 H١٦‫א‬‫א‬ ‫א‬‫א‬ A١٤‫א‬
K١٢‫א‬
-١١٢-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ١٢
W‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K١٣‫א‬‫א‬‫א‬‫א‬


 ١٣

-١١٣-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬
‫א‬ ‫א‬    ‫א‬      ‫א‬ ‫א‬   ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤
 ‫א‬      ‫א‬ ‫א‬   ‫א‬  J ٤
 ‫א‬      ‫א‬‫א‬     ‫א‬‫א‬ ‫א‬ ‫א‬
K١٤‫א‬‫א‬‫א‬
 ١٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
K١٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J ٦
   ‫א‬    ‫א‬ ‫א‬   ‫א‬  
١٥‫א‬
-١١٤-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ١٥

 ‫א‬   B١١:H١١ ‫א‬     EF     J ٧
K ‫א‬‫א‬ 
 ‫א‬  ‫א‬  ‫א‬     ‫א‬  ‫א‬   J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K١٦‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١١٥-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ١٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٩
‫א‬ ١‫א‬‫א‬
K١٧‫א‬
 ١٧

  ‫א‬ ‫א‬     ‫א‬ ‫א‬ ‫א‬  ‫א‬   
 K١٨‫א‬
 ١٨
K ‫א‬‫א‬ J ١٠
-١١٦-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
Sensitivity Analysis‫א‬
    ‫א‬   ‫א‬  ‫א‬   ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 Changes in fixed Costs‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬‫א‬   
     ‫א‬ ‫א‬ ‫א‬     ‫א‬    ‫א‬
١٢٠{٠٠٠‫א‬B٤‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٩‫א‬‫א‬‫א‬‫א‬‫א‬
-١١٧-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ١٩



 Changes in Variable Costs‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  B٣ ‫א‬      ٦٠   ‫א‬ ‫א‬ 
 K٢٠‫א‬‫א‬‫א‬‫א‬
-١١٨-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٢٠‫א‬



 Changes in Selling Price‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬   ‫א‬  
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  B٢ ‫א‬      ١٢٠  ‫א‬ 
 K٢١‫א‬‫א‬‫א‬
-١١٩-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٢١








-١٢٠-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬
 Application of Multiple Product and Break-Even Analysis
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

W‫א‬‫א‬‫א‬ J ١
‫א‬FHE‫א‬‫א‬C‫א‬FZ‫א‬‫א‬
 ‫א‬KKKHE‫א‬‫א‬C‫א‬FHE‫א‬‫א‬C
W‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬C‫א‬‫א‬FZ‫א‬‫א‬‫א‬
C‫א‬‫א‬FHE‫א‬‫א‬C‫א‬‫א‬FHE‫א‬
 ‫א‬KKKE‫א‬‫א‬
W‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬J ‫א‬‫א‬FZ‫א‬
 E‫א‬
W‫א‬‫א‬‫א‬ J ٤
 
Z‫א‬‫א‬
‫א‬
W‫א‬‫א‬‫א‬ J ٥
 W‫א‬‫א‬
 ‫א‬
 Z‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬
 
 Z‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬

-١٢١-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 W
، ‫א‬   ‫א‬   ‫א‬       ‫א‬ 
 W‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬
 ٪٥٠  ١  ٨  ‫א‬
 ٪٣٠  ٢  ٦  ‫א‬
 ٪٢٠  ٤{٥  ١١  ‫א‬

‫א‬‫א‬ ٢٤٠{٠٠٠‫א‬‫א‬
 K١٠٠{٠٠٠
 W‫א‬
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ J ١
‫א‬٢٢
‫א‬D٨:D٩‫א‬D٧‫א‬‫א‬‫א‬
W‫א‬
K = B٧ - C٧ 
 ٢٢
-١٢٢-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
W‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬ J ‫א‬‫א‬FZ‫א‬
‫א‬‫א‬‫א‬‫א‬ E‫א‬
 W‫א‬‫א‬
FHE‫א‬‫א‬C‫א‬FZ‫א‬‫א‬
 ‫א‬KKKHE‫א‬‫א‬C‫א‬FHE‫א‬‫א‬C‫א‬

W‫א‬ ‫א‬ ‫א‬ B١٠ ‫א‬  ‫א‬  ‫א‬ 
‫א‬   C١٠ ‫א‬  ‫א‬  ‫א‬  =(B٧*E٧)+(B٨*E٨)+(B٩*E٩)
‫א‬‫א‬‫א‬‫א‬
 K٢٣‫א‬ =B١٠-C١٠ W‫א‬‫א‬D١٠‫א‬


 ٢٣

W‫א‬‫א‬‫א‬‫א‬ J ٣
 
Z‫א‬‫א‬
‫א‬

‫א‬ ‫א‬ G١٠ ‫א‬  ‫א‬  ‫א‬ ‫א‬ F١٠ ‫א‬  ‫א‬  
 K٢٤Enter‫א‬‫א‬ =B٤/D١٠ W‫א‬
-١٢٣-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٢٤
        ‫א‬  ‫א‬   J ٤
G٧ ‫א‬      ‫א‬ ‫א‬      ‫א‬
G٨:G٩‫א‬ =G ١٠*E٧ W‫א‬‫א‬
K٢٥‫א‬
 ٢٥
‫א‬‫א‬‫א‬ J ٥
H٧‫א‬‫א‬‫א‬ H٦‫א‬‫א‬‫א‬
H١٠‫א‬‫א‬ H٨:H٩‫א‬ =G٧*B٧ W‫א‬‫א‬
K٢٦‫א‬ =sum(H٧:H٩) W‫א‬‫א‬
-١٢٤-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٢٦

 ‫א‬‫א‬

    ‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬   
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

٦٠{٠٠٠٠ ٥٠{٠٠٠ ٤٠{٠٠٠  ٣٠{٠٠٠ ٢٠{٠٠٠ ‫א‬

 W
‫א‬     B١٣ ‫א‬  B٤ ‫א‬    W‫א‬ ‫א‬
 KC١٣:F١٣
‫א‬‫א‬‫א‬W‫א‬‫ א‬
 =$C١٠*B١٢ WB١٤‫א‬‫א‬‫א‬‫א‬
KC١٤:F١٤‫א‬
‫א‬‫א‬‫א‬‫א‬
KC١٥:F١٥‫א‬ =B١٣HB١٤ WB١٥‫א‬‫א‬‫א‬
-١٢٥-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬
  =$B١٠*B١٢ W‫א‬‫א‬B١٦‫א‬‫א‬‫א‬
KC١٦:F١٦‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬
C١٧:F١٧‫א‬ =B١٦-B١٥ WB١٧‫א‬‫א‬‫א‬‫א‬
K٢٧‫א‬

 ٢٧

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٢٨‫א‬

-١٢٦-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٢٨
-١٢٧-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١‫א‬

 W‫א‬‫א‬

 ١٤‫א‬‫א‬
 ١٠٠{٠٠٠‫א‬‫א‬
 ٣٠‫א‬
 K٣٠{٠٠٠‫א‬‫א‬

 W‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ E١
W‫א‬‫א‬‫א‬‫א‬
٧{٠٠٠ ٦{٧٥٠ ٦{٥٠٠ ٦{٢٥٠  ٥{٧٥٠ ٥{٥٠٠ ‫א‬

K‫א‬‫א‬ E٢
‫א‬٥٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬ E٣
K‫א‬‫א‬






-١٢٨-
 ‫א‬‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬

       ‫א‬
 ١٢٠  ٣٠  ٦٠  ‫א‬‫א‬
 ١٥٠  ٥٠  ١٠٠  ‫א‬
 ٪٤٠  ٪٤٠  ٪٢٠  ‫א‬‫א‬‫א‬

 K٤٠٠{٠٠٠‫א‬‫א‬

 W‫א‬

 W‫א‬

 K‫א‬‫א‬ E١
K‫א‬ E٢
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٣
E٤
٤٠{٠٠٠ ٣٠{٠٠٠ ٢٠{٠٠٠ ١٠{٠٠٠ ٥{٠٠٠ ‫א‬

-١٢٩-
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬
- ١٠٢ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬ •
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٩W‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬ •
‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫• א‬
EData showF‫א‬ •
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
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 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬
 K‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬    ‫א‬  ‫א‬    ‫א‬‫א‬
 W‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬
    ‫א‬  ‫א‬  ‫א‬‫א‬ ‫א‬    
‫א‬       ‫א‬ ‫א‬   ‫א‬    
‫א‬‫א‬ ‫א‬‫א‬‫א‬K
 K‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ -١
 ‫א‬‫א‬ -٢
‫א‬‫א‬ -٣
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‫א‬‫א‬ -٤
‫א‬‫א‬‫א‬‫א‬
K

‫هـ‬١٤٢٠ ،‫ اﻟﺮﻳﺎض‬،‫ اﻟﺠﻤﻌﻴﺔ اﻟﺴﻌﻮدﻳﺔ ﻟﻠﻤﺤﺎﺳﺒﺔ‬،‫ اﻟﻤﺤﺎﺳﺒﺔ ﺑﺎﺳﺘﺨﺪام اﻟﺤﺎﺳﺐ ﺗﻄﺒﻴﻘﺎت ادارﻳﺔ‬،‫ ﻓﻬﻴﻢ ﻣﺤﻤﺪ‬.‫ د‬،‫ ﻧﺒﻴﺔ اﻟﺠﺒﺮ‬.‫ ﻳﻤﻜﻦ اﻟﺮﺟﻮع ﻟﻜﺘﺎب د‬١
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 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 Gross-Allocation Method‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬

 Direct Allocation Method‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 Step-Down Allocation Method‫א‬‫א‬W
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬     
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
  ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬ 
  ‫א‬  ‫א‬‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

- ١٣٣ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ -١
 ‫א‬‫א‬ -٢
‫א‬‫א‬ -٣
 ‫א‬‫א‬

 W
‫א‬‫א‬W‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬

‫א‬ ‫א‬ ‫א‬
‫א‬٪١٠،٪٢٠،٪٤٠،٪٣٠ ٣٠٠{٠٠٠ ‫א‬
٢،٢،٤،٦‫א‬ ٤٠٠{٠٠٠ 
‫א‬
٥،١٠،٤٠،٢٠‫א‬ ١٠٠{٠٠٠ 
‫א‬

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

- ١٣٤ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W
 W‫א‬‫א‬ ‫א‬‫א‬

‫א‬ ‫א‬
٣{٥٠٠ ‫א‬
٢{٠٠٠ ‫א‬

 W‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
١‫א‬‫א‬ J ٢
١


G٧:G٨‫א‬G٦‫א‬ =sum(C٦:F٦) W‫א‬‫א‬ J ٣
 K٢‫א‬
- ١٣٥ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 K٢


A١٢‫א‬‫א‬‫א‬‫א‬A٥:A٨‫א‬‫א‬ J ٤
B٦:B٨‫א‬‫א‬B١١‫א‬‫א‬‫א‬B٤:F٥‫א‬
 ٣‫א‬‫א‬B١٣‫א‬‫א‬‫א‬
٣

 = $B١٣*(C٦*$G٦) W‫א‬‫א‬‫א‬C١٣‫א‬‫א‬ J ٥
C١٤:C١٥‫א‬‫א‬‫א‬D١٣:F١٣‫א‬
٤‫א‬
- ١٣٦ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
٤

D١٤:F١٤‫א‬‫א‬C١٤‫א‬‫ א‬J ٦
D١٥:F١٥‫א‬‫א‬C١٥‫א‬‫ א‬J ٧
W‫א‬‫א‬‫א‬B١٦‫א‬‫א‬‫א‬‫א‬A١٦‫א‬‫ א‬J ٨
٥‫א‬C١٦:F١٦‫א‬‫א‬ =sum(B١٣:B١٥)
‫א‬‫א‬‫א‬C١٤:F١٦‫א‬
K ‫א‬‫א‬
٥




- ١٣٧ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٩
‫א‬‫א‬‫א‬A١٧‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬B١٧‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
C١٧‫א‬‫א‬  =($E١٣H F١٦)*(C٨/($C٨H D٨))
‫א‬‫א‬‫א‬B١٧:C١٧‫א‬٦‫א‬
 K ‫א‬‫א‬
٦

‫א‬A١٨‫א‬‫א‬ J ١٠
D١٨‫א‬‫א‬ =C١٦HC١٧ W‫א‬‫א‬C١٨‫א‬‫א‬
 ٧‫א‬
- ١٣٨ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
٧
C٩:D٩‫א‬‫א‬A١٩‫א‬‫א‬ J ١١
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬A٢٠‫א‬‫א‬
D٢٠‫א‬‫א‬ =C١٨/C١٩ W‫א‬‫א‬C٢٠
 ‫א‬‫א‬‫א‬‫א‬‫א‬٨‫א‬
 KD٢٠C٢٠‫א‬
- ١٣٩ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
٨

 K?‫א‬?‫א‬ J ١٢
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
١{٥٠٠‫א‬٢{٠٠٠‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ١٤٠ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬‫א‬‫א‬ A١:G١٦‫א‬‫א‬
  ٩  ‫א‬     ‫א‬ ‫א‬  ‫א‬  ‫א‬ 
 W‫א‬
KE‫א‬‫א‬F‫א‬‫א‬‫א‬C١‫א‬‫ א‬J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٩‫א‬‫א‬‫א‬ J
 K٨‫א‬‫א‬‫א‬
 C٩ ‫א‬  ‫א‬  ‫א‬    A٩ ‫א‬  ‫ א‬J
 G٨‫א‬‫א‬ ١{٥٠٠ D٩‫א‬‫א‬‫א‬ ٢{٠٠٠
KG٩‫א‬
K ?‫א‬?‫א‬ J
٩


- ١٤١ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
C١٨ ‫א‬  ‫א‬  ‫א‬    ‫א‬ A١٨ ‫א‬    J ٢
  D١٨ ‫א‬ ‫א‬     =$E١٧*(C٩/$G٩)  W‫א‬ ‫א‬ ‫א‬
‫א‬C١٩‫א‬‫א‬‫א‬‫א‬‫א‬A١٩‫א‬‫א‬
  D١٩ ‫א‬ ‫א‬     =$F١٧*(C٨/($C٨H C٩))  W‫א‬ ‫א‬
‫א‬   ‫א‬ ‫א‬ ‫א‬    ١٠  ‫א‬  
 KC١٨:D١٩‫א‬ ‫א‬
 ١٠
‫א‬A٢٠ ‫א‬‫א‬‫א‬ J ٣
D٢٠‫א‬‫א‬ =sum(C١٧:C١٩) W‫א‬‫א‬ C٢٠‫א‬‫א‬
 K١١‫א‬
- ١٤٢ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
١١


‫א‬ A٢١‫א‬‫א‬‫א‬ J ٤
‫א‬‫א‬C١٠:D١٠‫א‬
‫א‬ A٢٢‫א‬‫א‬  ‫א‬‫א‬
D٢٠‫א‬‫א‬ =C٢١/C٢٠ W‫א‬‫א‬C٢٢‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬   ١٢  ‫א‬    
 KD٢٢C٢٢‫א‬ ‫א‬‫א‬
 ١٢


- ١٤٣ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 K‫א‬  J ٥
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
١{٥٠٠‫א‬٢{٠٠٠‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬١٠–‫א‬٤٠–‫א‬٢٠

 W‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬‫א‬‫א‬ A١:G١٧‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ١٣‫א‬
‫א‬E‫א‬‫א‬F ‫א‬‫א‬‫א‬‫א‬ C١‫א‬
‫א‬        ?  ‫א‬  ? 
 K‫א‬
- ١٤٤ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
١٣
C١٨‫א‬‫א‬ ‫א‬‫א‬‫א‬ A١٨‫א‬ J ٢
‫א‬        =$F١٧*(C٨/($C٨H D٨H E٨))  W‫א‬ ‫א‬ ‫א‬
‫א‬  ‫א‬  ‫א‬    ‫א‬ A١٩ ‫א‬  ‫א‬  D١٨:E١٨
‫א‬ ‫א‬      =($E١٧H E١٨)*(C٩/($G٩))  W‫א‬ ‫א‬ ‫א‬ C١٩
 ‫א‬ ‫א‬ ‫א‬    ١٤  ‫א‬     D١٩
 KC١٨:E١٩‫א‬ ‫א‬‫א‬
١٤


- ١٤٥ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬A٢٠ ‫א‬‫א‬‫א‬ J ٣
D٢٠‫א‬‫א‬ =sum(C١٧:C١٩) W‫א‬‫א‬ C٢٠‫א‬‫א‬
 ١٥‫א‬
١٥
‫א‬ A٢١‫א‬‫א‬‫א‬ J ٤
‫א‬‫א‬C١٠:D١٠‫א‬
‫א‬ A٢٢‫א‬‫א‬ ‫א‬‫א‬
D٢٠‫א‬‫א‬ =C٢١/C٢٠ W‫א‬‫א‬C٢٢‫א‬‫א‬
‫א‬‫א‬‫א‬ ١٦‫א‬
 KD٢٢C٢٢‫א‬ ‫א‬‫א‬
- ١٤٦ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
١٦


 K‫א‬  J ٥
‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬










- ١٤٧ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬
 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬

 W١٤٢٢‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬ ‫א‬
١٥٠{٠٠٠ ‫א‬‫א‬
٢٠٠{٠٠٠ ‫א‬‫א‬‫א‬
٤٠{٠٠٠ EF

W‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬ ‫א‬‫א‬
‫א‬
‫א‬ ‫א‬‫א‬ ‫ א‬‫א‬ ‫ א‬‫א‬
٩٠ ١٢٠ ١٠٠ ١٠٠ ٣٠٠ ٥٠ ‫א‬‫א‬
٪٥ ٪١٠ ٪٥ ٪٢٠ ٪٥٠ ٪١٠ ‫א‬‫א‬‫א‬‫א‬
٢ ٧ ٤ ٥ ٤ ٧ ‫א‬
١٠ ٢٠ ٣٠ ٣٠٠ ٤٠٠ ٥٠ ‫א‬‫א‬

E‫א‬،‫א‬F‫א‬
٤ ٣ ١٠ ٤٠ ٢٠ ٥ ‫א‬‫א‬
E‫א‬‫א‬F

K‫א‬‫א‬‫א‬ J ٣

- ١٤٨ -
 ‫א‬‫א‬  ٢٤٩  
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬ J ١
 K‫א‬‫א‬ J ٢
 ‫א‬‫א‬

   ‫א‬ ‫א‬   ‫א‬    ‫א‬ ‫א‬  ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J
 W‫א‬‫א‬
 K‫א‬٤J ‫א‬١٠–‫א‬٤٠–‫א‬٢٠J ‫א‬٥

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J
 W‫א‬
K‫א‬٣٠–‫א‬٣٠٠–‫א‬٤٠٠J ‫א‬٥٠

 K‫א‬‫א‬‫א‬J


 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٤٩ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٦
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ٪٩٠

 ٦W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫• א‬
EData showF‫א‬ •

W‫א‬‫א‬
 ‫א‬‫א‬

-١٥٠-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬   ‫א‬‫א‬       ‫א‬   ‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬E‫א‬F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬


 Static Budget AnalysisE‫א‬F‫א‬‫א‬‫א‬‫א‬
       ‫א‬   ‫א‬  ‫א‬‫א‬   
‫א‬    ‫א‬ ‫א‬‫א‬       ‫א‬ ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬       ‫א‬  ‫א‬     
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-١٥١-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬

Flexible Budget Analysis‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬     ‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬      K‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 Sales Volume Variances‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

  Flexible Budget Variances‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J ‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
-١٥٢-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 W
 W‫א‬‫א‬‫א‬‫א‬
‫א‬   ‫א‬  ‫א‬
 ‫א‬
   
 ١٢{٠٠٠  ١٠{٠٠٠   ‫א‬‫א‬‫א‬
  ٣٦٥{٠٠٠  ٣٧{٥  ‫א‬‫א‬
    W‫א‬‫א‬
  ١٠٠{٠٠٠  ٧{٥  ‫א‬
  ٦٠{٠٠٠  ٤{٧٥  
  ٥٥{٠٠٠  ٤{٢٥ 
 ١٣٢{٠٠٠  ١٢٠{٠٠٠   ‫א‬‫א‬

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 ?            ‫א‬   J ١
K ‫א‬‫א‬?‫א‬‫א‬‫א‬
١‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
 ١
K٢‫א‬‫א‬‫א‬A١٢‫א‬‫א‬ J ٣
-١٥٣-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٢
‫א‬ B١٣‫א‬‫א‬‫א‬‫א‬ J ٤
 ‫א‬ ‫א‬‫א‬  ‫א‬    =C٤ W‫א‬ ‫א‬  B١٤ 
W‫א‬‫א‬‫א‬‫א‬
 =C٥ W‫א‬‫א‬B١٥‫א‬‫א‬
 =C٧ W‫א‬‫א‬B١٧‫א‬‫א‬
 =C٨ W‫א‬‫א‬B١٨‫א‬‫א‬
 =C٩ W‫א‬‫א‬B١٩‫א‬‫א‬
 =C١٠ W‫א‬‫א‬B٢٢‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
   =sum(B١٨:B١٩)  W‫א‬ ‫א‬  B٢٠ ‫א‬  ‫א‬ J
 ‫א‬‫א‬
 ‫א‬ =B١٥-B٢٠ W‫א‬‫א‬B٢١‫א‬‫א‬J
 ‫א‬ ‫א‬   =B٢١-B٢٢  W‫א‬ ‫א‬  B٢٣ ‫א‬  ‫א‬ J
 K٣‫א‬‫א‬‫א‬
-١٥٤-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٣

H١٣‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
W‫א‬‫א‬
  =D٤ W‫א‬‫א‬H١٤‫א‬‫א‬
 ‫א‬‫א‬  =D٤*B٥ W‫א‬‫א‬H١٥‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬     =D ٤*B٧ W‫א‬ ‫א‬  H١٧ ‫א‬  ‫א‬
 ‫א‬ ‫א‬ ‫א‬ ‫א‬   H١٨:H١٩ ‫א‬   
‫א‬ =sum(H١٧:H١٩) W‫א‬‫א‬H٢٠‫א‬‫א‬
 K‫א‬
 K‫א‬
 ‫א‬  =H١٥-H٢٠ W‫א‬‫א‬H٢١‫א‬‫א‬
‫א‬ D١٠ ‫א‬    =D١٠ W‫א‬ ‫א‬  H٢٢ ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ =H٢١-H٢٢ W‫א‬‫א‬H٢٣‫א‬‫א‬
 K٤‫א‬‫א‬

-١٥٥-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

 ٤

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦
W‫א‬‫א‬‫א‬
 ‫א‬E١٣‫א‬‫א‬
 ‫א‬ C١٠ ‫א‬    =C٤  W‫א‬ ‫א‬  E١٤ ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  =E١٤*B٥ W‫א‬‫א‬E١٥‫א‬‫א‬
‫א‬‫א‬‫א‬ =E ١٤*B٧ W‫א‬‫א‬E١٧‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬E١٨:E١٩‫א‬
‫א‬  =sum(E١٧:E١٩) W‫א‬‫א‬E٢٠‫א‬‫א‬
 K‫א‬
 ‫א‬ =E١٥-E٢٠ W‫א‬‫א‬E٢١‫א‬‫א‬
-١٥٦-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
‫א‬D١٠‫א‬ =D١٠ W‫א‬‫א‬E٢٢‫א‬‫א‬

 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ =E٢١-E٢٢ W‫א‬‫א‬E٢٣‫א‬‫א‬
 K٥‫א‬‫א‬


 ٥

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬   ‫א‬ ‫א‬     
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬D١٣‫א‬‫א‬‫א‬‫א‬ C١٣‫א‬‫א‬ J
-١٥٧-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
KC٢٣,C١٨,C١٥‫א‬ =B١٤-E١٤ W‫א‬‫א‬C١٤‫א‬‫א‬ J

  ‫א‬    =E١٧-B١٧  W ‫א‬ ‫א‬  C١٧ ‫א‬  ‫א‬ J
K٦C٢٢‫א‬C١٨:C٢٠
 ٦

‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ J ٨
W‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ D١٤ ‫א‬  ‫א‬   ‫א‬ ‫א‬‫א‬
   D١٥:D٢٣ ‫א‬     
K٧
-١٥٨-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٩
 F١٣ ‫א‬  ‫א‬  C١٣:D٢٣ ‫א‬       
K٨‫א‬
 ٨
-١٥٩-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  

A٢٥ ‫א‬     ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ J ١٠
 =C٢٣ W‫א‬‫א‬C٢٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ C٢٧‫א‬‫א‬ =D٢٣ W‫א‬‫א‬ D٢٥‫א‬‫א‬
‫א‬   ‫א‬  ‫א‬‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬
‫א‬ =G٢٣ W‫א‬‫א‬ G٢٥‫א‬‫א‬ =F٢٣ W‫א‬‫א‬ F٢٥
K‫א‬‫א‬‫א‬F٢٧‫א‬
          ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  J ١١
 ‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬ ‫א‬
 =B٢٣-H٢٣ W‫א‬‫א‬ E٢٨‫א‬‫א‬‫א‬
 D٣٠:F٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ D٣٠‫א‬‫א‬
K ‫א‬‫א‬F٢٧:G٢٨C٢٧:D٢٧‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ J ١٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  W‫א‬
 A٣٢ A٣١‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ E٢٨ F٢٥C٢٥‫א‬
K١٠
-١٦٠-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ١٠












-١٦١-
 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬
 ‫א‬

 W‫א‬‫א‬‫א‬‫א‬


‫א‬   ‫א‬  ‫א‬

  ‫א‬

 ٢٢{٠٠٠  ٢٠{٠٠٠   ‫א‬‫א‬‫א‬
 ٥٧٢{٠٠٠  ٥٠٠{٠٠٠  ٢٦  ‫א‬‫א‬
    W‫א‬‫א‬
 ٧٧{٠٠٠  ٦٠{٠٠٠  ٣{٥  ‫א‬
 ١١٠{٠٠٠  ١٢٠{٠٠٠  ٥  
 ٣٣{٠٠٠  ٢٠{٠٠٠  ١{٥ 
 ٢٢٠{٠٠٠  ٢٠٠{٠٠٠  ١٠  ‫א‬‫א‬
 ٣٥٢{٠٠٠  ٣٠٠{٠٠٠  ١٦  ‫א‬
 ١٥٢{٠٠٠  ٢٠٠{٠٠٠  ‫א‬‫א‬
 ٢٠٠{٠٠٠  ١٠٠{٠٠٠  ‫א‬‫א‬‫א‬


 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ٢٤٩  
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬   ‫א‬  ‫א‬

 ‫א‬
   
 ٤٥{٠٠٠  ٤٠{٠٠٠   ‫א‬‫א‬‫א‬
  ١٠٠٠{٠٠٠  ٢٦  ‫א‬‫א‬
    W‫א‬‫א‬
  ٢٠٠{٠٠٠  ٥{٥  ‫א‬
  ٢٣٠{٠٠٠  ٦  
  ١١٥{٠٠٠  ٢{٥ 
 ٣٠٠{٠٠٠  ٣٠٠{٠٠٠   ‫א‬‫א‬

 W‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬
 ‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W١
 KF٦HCtrl ‫א‬W٢
 K‫א‬‫א‬‫א‬‫ א‬ExF‫א‬‫א‬W٣
 KSHCtrl ‫א‬W٤
 KNHCtrl ‫א‬W٥
‫א‬‫א‬‫א‬‫א‬EF٢‫א‬F‫א‬‫א‬‫א‬W٦
 K‫א‬‫א‬،‫א‬‫א‬
‫א‬ ‫א‬EShiftF‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ W٧
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬W٨
‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ W٩
 K‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ W١٠
،EL٣F‫א‬‫א‬‫א‬‫א‬‫א‬EShiftF
 W‫א‬‫א‬K‫א‬‫א‬


‫א‬‫א‬ ‫א‬‫א‬W١١
 KEA٤F‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬E B٣F‫א‬‫א‬
W‫א‬‫א‬
-١٦٤-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬W١٢
 ‫א‬    ، ‫א‬      ‫א‬ ‫א‬   
 K‫א‬‫א‬‫א‬













-١٦٥-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬W١
 K‫א‬‫א‬‫א‬‫א‬KE$F‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W٣
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬W٤
K‫א‬‫א‬E F‫א‬‫א‬‫א‬EG٤F‫א‬‫ א‬J ١
‫א‬ K‫א‬   E√F    ‫א‬  EEnterF ‫א‬   ‫ א‬J ٢
W‫א‬‫א‬


 W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬W٥
KEG٤F‫א‬ J ١
 KE F‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢
‫א‬KE√F‫א‬ ‫א‬EEnterF‫א‬ ‫ א‬J ٣
W‫א‬‫א‬
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 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  


‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬  W٦
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

‫א‬     K‫א‬ ‫א‬‫א‬ ‫א‬W٧
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬W٨
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
‫א‬‫א‬‫א‬،‫א‬EF‫א‬‫א‬ J ٢
 K‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬
‫א‬EF‫א‬‫א‬،‫א‬‫א‬،‫א‬ J ٣
KEEnterF‫א‬‫א‬،??‫א‬‫א‬
-١٦٧-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬

 W١
‫א‬‫א‬ J ١


-١٦٨-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬



‫א‬ J ٢
-١٦٩-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬



 W٢
‫א‬‫א‬‫א‬ J ١


-١٧٠-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬


 ‫א‬‫א‬ J ٢



-١٧١-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ J ٣
-١٧٢-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ J ٤


-١٧٣-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬


-١٧٤-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬‫א‬
 W١


-١٧٥-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬


-١٧٦-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W٢


 W‫א‬‫א‬‫א‬
-١٧٧-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬

 W١
K‫א‬‫א‬ J ٣


 W‫א‬‫א‬‫א‬

-١٧٨-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  

 K‫א‬‫א‬ J ٤

 W‫א‬‫א‬‫א‬


-١٧٩-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W٢


 ‫א‬‫א‬

 ‫א‬‫א‬

-١٨٠-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬
-١٨١-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬‫א‬

 W١
-١٨٢-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬









-١٨٣-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W٢
-١٨٤-
 ‫א‬  ٢٤٩  
  ‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬
-١٨٥-
 ٢٤٩  
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬  

 ‫א‬‫א‬‫א‬W

 ‫א‬    ،‫א‬   K ،   K K١
K١٤٠٦،‫א‬،‫א‬‫א‬،K،،‫א‬
، ‫א‬  ‫א‬ ‫א‬ ، ‫א‬  ‫א‬  ،‫א‬  ، ‫א‬‫א‬ K٢
K١٩٩٧،‫א‬،
،‫א‬‫א‬‫א‬،Excel XP ‫א‬‫א‬،،‫ א‬K٣
 K٢٠٠٢،،‫א‬


 ‫א‬‫א‬‫א‬W 
١. Horngen, Foster, & Datar. Cost Accounting: A managerial Emphasis, Tenth
Edition, Prentic-Hall, Upper Saddle River, New Jersey, USA, (٢٠٠٠).
- ١٨٦ -
 ٢٤٩  
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬  

‫א‬  ‫א‬
  ‫א‬‫א‬
  WE١F‫א‬‫א‬
 ٢  ‫א‬
 ٣  K‫א‬‫א‬‫א‬
 ٤  ‫א‬‫א‬
 ٥  ‫א‬
 ٦  ‫א‬‫ א‬
 ١٣  ‫א‬‫ א‬
 ١٧  ‫א‬
 ٢١  ‫א‬‫ א‬
 ٢٤  ‫א‬
 ٢٦  ‫א‬
  ‫א‬‫א‬
  WE٢F‫א‬‫א‬
 ٢٩  ‫א‬‫א‬‫א‬‫ א‬
 ٤٤  ‫א‬‫א‬
 ٤٧  ‫א‬
 ٥٠  ‫ א‬
 ٥٦  ‫א‬
 ٢٤٩  
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬  
  ‫א‬‫א‬
  ‫א‬
 ٥٨  ‫א‬‫א‬‫א‬
 ٦٢  ‫א‬‫א‬
 ٦٥  ‫א‬‫א‬
 ٦٥  ‫א‬‫א‬ •
 ٦٨  ‫א‬‫א‬‫א‬ •
 ٧٢  ‫א‬
  ‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬
 ١٠٣  ‫א‬
 ١٠٥  ‫א‬‫א‬
 ١٠٦  ‫א‬‫א‬
 ١١٨  ‫א‬
 ١٢٢  ‫א‬
 ١٢٩  ‫א‬
  ‫א‬‫א‬
  ‫א‬‫א‬
 ١٣٢  ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٣٢  ‫א‬‫א‬‫א‬‫א‬
 ١٣٣  ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٣٤  ‫א‬‫א‬
 ٢٤٩  
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬  
 ١٤٠  ‫א‬‫א‬
 ١٤٤  ‫א‬‫א‬
 ١٤٨  ‫א‬
  ‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬
 ١٥١  ‫א‬‫ א‬
 ١٥١  E‫א‬F‫א‬‫א‬‫א‬‫ א‬
 ١٥٢  ‫א‬‫א‬‫א‬‫ א‬
 ١٦٢  ‫א‬
 ١٦٤  ‫א‬
 ١٨٦  ‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬F‫א‬‫א‬
GOTEVOT appreciates the financial support provided by BAE SYSTEMS

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 ‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬ ‫א‬EShiftF‫א‬ ‫א‬  EB٨F‫א‬‫א‬ K

‫א‬ KEB١٤F‫א‬ ‫א‬ ‫א‬EShiftF‫א‬

‫א‬K‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ ،‫ א‬J ٥

٣ ‫ﺷﺮﻳﻂ ﺭﻗﻢ‬ ٢ ‫ﺷﺮﻳﻂ ﺭﻗﻢ‬

‫א‬ B٤‫א‬‫א‬‫א‬ =‫א‬ D٥‫א‬‫ א‬J ٥

 ‫א‬‫א‬C‫א‬ Z ‫א‬

٧{٠٠٠ ٦{٧٥٠ ٦{٥٠٠ ٦{٢٥٠  ٥{٧٥٠ ٥{٥٠٠ ‫א‬

B‫א‬ =$B٤ W‫א‬‫א‬‫א‬ B١٢‫א‬

٧{٠٠٠ ٦{٧٥٠ ٦{٥٠٠ ٦{٢٥٠  ٥{٧٥٠ ٥{٥٠٠ ‫א‬

١٠ ٢٠ ٣٠ ٣٠٠ ٤٠٠ ٥٠ ‫א‬‫א‬

‫א‬D١٠‫א‬ =D١٠ W‫א‬‫א‬E٢٢‫א‬‫א‬

KC٢٣,C١٨,C١٥‫א‬ =B١٤-E١٤ W‫א‬‫א‬C١٤‫א‬‫א‬ J

‫א‬   ‫א‬  ‫א‬

‫א‬   ‫א‬  ‫א‬

GOTEVOT appreciates the financial support provided by BAE SYSTEMS

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