تطبيقات الحاسوب في المحاسبة البترولية

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12
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‫ א د‬K

16
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‫م‬AGED2F &5/y‫|א‬5+B‫م‬AًD‫و‬t5/ K& ‫&د‬Y‫ًون‬5[/1‫א{ول‬# W ‫א‬
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‫ א د‬K

17
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hn‫; و‬n ‫ }& א‬F ‫د‬A ‫ א‬hn‫ و‬OB ‫; א‬/ E ‫د‬A ‫ א‬hn
hn e6 ‫ א‬z/ H ‫د‬A ‫ א‬hn‫ و‬e MD‫ א‬z/ G ‫د‬A ‫א‬
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KSalary ; ‫א‬iYä‫א‬ K٢
‫ א د‬K

18
$ ‫ ل א‬kK &?'U e88{‫ א‬#1‫ع א א‬A] OB ‫א ; א‬ K٣

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hy‫א‬:5"& ‫د‬%‫א‬G‫و‬،&v56 ‫|א‬sTEF&h ‫ و‬Enter
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‫ א د‬K

19
& ANEProd1,Prod2,Prod3F*PBFh*5&5,w'Ae ‫א"ولא‬

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20
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T&5 ‫د &א‬%‫א‬#$،t15‫ع‬A] *5i‫و‬B;$ & A ‫&א‬5, ‫د‬UK٤
|sTEF&h ‫و‬Enter‫ل‬n‫د‬U‫א‬a2/ |v} ‫א‬G،=2%*E2 WF2&5/y‫א‬
K‫د‬A ‫א‬T&A/W%‫א‬hy‫א‬:5"& ‫د‬%‫א‬G‫و‬،&v56 ‫א‬
=E2-F2WG2&5/y‫א‬T&5 ‫د &א‬%‫א‬#$*5i‫و‬B;$ *5%‫א‬T‫د‬UK٥

G ‫ و‬،&v56 ‫| א‬s T EF &h ‫ و‬Enter ‫ل‬n‫د‬U‫ א‬a 2/ |v} ‫ א‬G
K‫د‬A ‫א‬T&A/W%‫א‬hy‫א‬:5"& ‫د‬%‫א‬
T&5 ‫د &א‬%‫א‬#$،&hI ‫*א‬PB%‫א‬B;$ *PB%‫*א‬5T‫د‬UK٦

EF&h ‫ و‬Enter‫ل‬n‫د‬U‫א‬a2/ |v} ‫א‬GK =SUM(B2:B7)WB8&5/y‫א‬
K\6 ‫א‬T&A/W%‫א‬hy‫א‬:5"& ‫د‬%‫א‬G‫و‬،&v56 ‫|א‬sT
&5/y‫;א‬n‫دא‬T#$،*5%‫א‬e‫و‬B*5T*5T2/ ‫د‬DK٧

&h ‫و‬Enter‫ل‬n‫د‬U‫א‬a2/ |v} ‫א‬G، =Max(G2:G7)W&51±‫د &א‬%‫א‬C10
K&v56 ‫|א‬sTEF
&5/y‫; א‬n‫ دא‬T #$ ، *5%‫ א‬e‫و‬B *5 T *5 T e‫د د‬D K٨
&h ‫و‬Enter‫ل‬n‫د‬U‫א‬a2/ |v} ‫א‬G،=Min(G2:G7)W&51±‫د &א‬%‫א‬C11
K&v56 ‫|א‬sTEF
‫ א د‬K

21
@ @Excel@¿@òîÛb½a@áöaìÔÛa@õb’ãg
@ @ïÛb½a@Œ×Š½a@òàöbÓ
Cash MenuG8t=a‫وא‬New Book sheetM; iYw?‫א‬ K١

T ?A%‫* א‬5 ‫ א‬# *5 ‫& א‬,‫ و‬hn ;n‫ دא‬T &[ ‫ א‬G56 G, K٢
We ‫;א‬$+ ‫א‬#&/$+%‫א‬
G F E D C B A
2012 2011!8‫ا<)م وق ا‬ 2012 2011 ‫ا ﺹل‬ 1
"0‫اا‬ ‫ا
'ی‬ 2
12‫أوراق ا‬ "
‫ا ی‬ 3
‫ا 'ت‬ 5!'‫أوراق ا‬ 4
$ ‫ ا<)م =)ة ا‬$‫ا‬ !‫ ا ﺹل ااو‬$‫ا‬ 5
6
7*‫ی ا‬8 ‫ وض‬: 6‫ا*را‬ 7
‫?ة ﻥ=ی ا<ﻡ‬2(‫ﻡ‬ ‫ا !ﻥ‬ 8
$ ‫ )م =)ة ا‬$‫ا‬ !>‫ ا ﺹل ا‬$‫ا‬ 9
10
‫رأس ا ل‬ 7 ‫@= ا‬ 11
8"‫اﺡ‬ ‫ﺏ أءة اﺥ اع‬ 12
!8‫ ق ا‬$‫ا‬ ‫ ا ﺹل ا ى‬$‫ا‬ 13
14
!8‫ ا<)م وق ا‬$‫ا‬ ‫ ا ﺹل‬$‫ا‬ 15
We/;$ ‫'?&א وאل‬o‫م‬A،G56 ‫&א‬5/‫م‬5 ‫א‬
‫وאق‬HB%‫א‬H&B ‫ع א‬A] F W& ‫אو‬%‫ل א‬A{‫ א‬e K Ka

، =B2+B3+B4 W&5 ‫د &א‬%‫א‬EB5F&5/y‫א‬T#$t5/ ،E^ ‫א‬
K&v56 ‫|א‬sTEF&h ‫لوא‬n‫د‬U‫א‬a2/ |v}G
t5/ ،EeHe'‫لא‬A{‫&א‬5, FW&I ‫لא‬A{‫א‬e ‫ א‬Kb
a2/ |v}G، =B7+B8 W&5 ‫د &א‬%‫א‬EB9F&5/y‫א‬T#$
K&v56 ‫|א‬sTEF&h ‫لوא‬n‫د‬U‫א‬
،E‫אع‬CnD‫א‬f‫א‬H;V‫@א‬s‫ع‬A] F W_n{‫لא‬A{‫א‬e ‫ א‬Kc
|v}G، =B11+B12 W&5 ‫د &א‬%‫א‬EB13F&5/y‫א‬T#$t5/
K&v56 ‫|א‬sTEF&h ‫لوא‬n‫د‬U‫א‬a2/
‫ א د‬K

22
e ‫א‬H& ‫אو‬%‫ل א‬A{‫ א‬e ‫ع א‬A] F W‫ل‬A{‫ א‬e Kd
EB15F &5/y‫ א‬T #$ t5/ ، E_n{‫ل א‬A{‫ א‬e ‫א‬H&I ‫ل א‬AD‫א‬
‫ل و‬n‫د‬U‫ א‬a 2/ |v} G ، =B5+B9+B13 W&5 ‫د & א‬%‫א‬
K&v56 ‫|א‬sTEF&h ‫א‬
‫وאق‬H:? ‫ع*א‬A] FW;M{‫א‬S6,‫م‬A6y‫א‬e ‫ א‬Ke
W&5 ‫د & א‬%‫ א‬EF5F &5/y‫ א‬T #$ t5/ ، EB[‫& א א‬5,H:? ‫א‬
T EF &h ‫ل و א‬n‫د‬U‫ א‬a 2/ |v} G ، =F2+F3+F4
K&v56 ‫|א‬s
&/A4 ‫ع א وض‬A] F W;M{‫ א‬S6, ‫م‬A6y‫ א‬e ‫ א‬Kf
W&5 ‫د &א‬%‫א‬EF9F&5/y‫א‬T#$t5/ ،E&y‫@&א‬z?$H;M{‫א‬
|s T EF &h ‫ل و א‬n‫د‬U‫ א‬a2/ |v} G ، =F7+F8
K&v56 ‫א‬
، Ee45D‫& א‬5,H‫ل‬%‫ع س א‬A] F W&5$/%‫ق א‬A e ‫ א‬Kg
|v}G، =F11+F12 W&5 ‫د &א‬%‫א‬EF13F&5/y‫א‬T#$t5/
K&v56 ‫|א‬sTEF&h ‫لوא‬n‫د‬U‫א‬a2/
‫ق‬A e ‫ع א‬A] F W&5$/%‫ق א‬A‫م و‬A6y‫ א‬e ‫ א‬Kh
EF15F &5/y‫ א‬T #$ t5/ ، E&5$/%‫ق א‬A‫م و‬A6y‫ א‬e ‫א‬H&5$/%‫א‬
‫ل و‬n‫د‬U‫ א‬a 2/ |v} G ، =F5+F9+F13 W&5 ‫د & א‬%‫א‬
K&v56 ‫|א‬sTEF&h ‫א‬
‫ א د‬K

23
‫‪Microsoft Excel ÕíŠ@åÇ@òí‰a…⁄aë@òîÛb½a@pbÔîjĐnÛa‬‬
‫‪G‬‬ ‫‪F‬‬ ‫‪E‬‬ ‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬

‫‪2012‬‬ ‫‪2011‬‬ ‫ا<)م وق ا‪!8‬‬ ‫‪2012‬‬ ‫‪2011‬‬ ‫ا ﺹل‬ ‫‪1‬‬
‫‪110000‬‬ ‫‪112000‬‬ ‫اا‪"0‬‬ ‫‪400000‬‬ ‫‪200000‬‬ ‫ا
'ی ‬ ‫‪2‬‬
‫‪750000‬‬ ‫‪50000‬‬ ‫أوراق ا‪12‬‬ ‫‪200000‬‬ ‫‪120000‬‬ ‫ا ی
"‬ ‫‪3‬‬
‫‪130000‬‬ ‫‪80000‬‬ ‫ا 'ت‬ ‫‪100000‬‬ ‫‪100000‬‬ ‫أوراق ا'!‪5‬‬ ‫‪4‬‬
‫‪990000‬‬ ‫ا‪ $‬ا<)م =)ة ا ‪$‬‬
‫‪242000‬‬ ‫‪700000‬‬ ‫ا‪ $‬ا ﺹل ااو!‬
‫‪420000‬‬ ‫‪5‬‬
‫‪6‬‬
‫‪160000‬‬ ‫‪ :‬وض ‪8‬ی ا*‪12000 7‬‬ ‫‪200000‬‬ ‫‪200000‬‬ ‫ا*را‪6‬‬ ‫‪7‬‬
‫‪180000‬‬ ‫ﻡ(‪?2‬ة ﻥ=ی ا<ﻡ ‪14000‬‬ ‫‪360000‬‬ ‫‪350000‬‬ ‫ا !ﻥ‬ ‫‪8‬‬
‫‪340000‬‬ ‫ا‪) $‬م =)ة ا ‪$‬‬
‫‪26000‬‬ ‫‪560000‬‬ ‫ا‪ $‬ا ﺹل ا>! ‪550000‬‬ ‫‪9‬‬
‫‪10‬‬
‫‪100000‬‬ ‫‪1000000‬‬ ‫رأس ا ل‬ ‫‪120000‬‬ ‫‪12000‬‬ ‫@= ا ‪7‬‬ ‫‪11‬‬
‫‪100000‬‬ ‫‪100000‬‬ ‫اﺡ"‪8‬‬ ‫‪80000‬‬ ‫‪80000‬‬ ‫ﺏ أءة اﺥ اع‬ ‫‪12‬‬
‫‪200000‬‬ ‫ا‪ $‬ق ا‪1100000 !8‬‬ ‫‪200000‬‬ ‫ا‪ $‬ا ﺹل ا ى‪92000‬‬ ‫‪13‬‬
‫‪14‬‬
‫‪1530000‬‬ ‫ا‪ $‬ا<)م وق ا‪!8‬‬
‫‪1368000‬‬ ‫‪1460000‬‬ ‫‪1062000‬‬ ‫ا‪ $‬ا ﺹل‬ ‫‪15‬‬
‫@@ @‬ ‫@‬
‫‪ K‬א د‬

‫‪24‬‬
@ @Ý†Ûa@òàöbÓ
Income MenuG8t=a‫و‬،M; iYw?‫א‬ K١

T ?A%‫* א‬5 ‫ א‬# *5 ‫& א‬,‫ و‬hn ;n‫ دא‬T &[ ‫ א‬G56 G, K٢
We ‫;א‬$+ ‫א‬#&/$+%‫א‬
F E D C B A
!#‫د اات ا‬# 1
‫ اة‬5
2
‫
א‬ 3
2012 2011 ‫ا!"ن‬ 4
0 0 ‫ت‬."! ‫ای ادات ا‬ 5
‫ت‬."! ‫ﻡ ﺡت ا‬ 6
‫ت‬."! ‫ﻡ دودات ا‬ 7
D‫ ا ح ﺏ‬E<‫ا‬ 8
0 0 ‫ت‬5‫ﺹ* ا‬ 9
F!‫ ا‬G(‫ﺕ‬ 10
0 0 ‫ﻡ@ ا‬ 11
‫ت اداری‬2‫ و‬E ‫ا‬ 12
‫ت اﺥ ى‬2‫ و‬E ‫ا‬ 13
0 0 ‫آة‬A‫ﺹ* ا = ا‬ 14
‫آة‬K‫ا‬ 15
0 0 ‫آة‬A‫ ا‬5 ‫ﺹ* ا‬ 16
8"‫اﺡ‬ 17
0 0 ‫ﺹ* ا‬ 18
19
#$t5/ EA ‫א‬8C@5H ‫א*א‬A ‫ دא‬F#Z*5%‫אאدא*א‬ K٣

2/ |v}،=B5-(B6+B7+B8) W&5 ‫د &א‬%‫א‬،EB9F&5/y‫;א‬n‫دא‬T
& ‫د‬%‫ א‬B G K&v56 ‫| א‬s T EF &h ‫ و‬EEnterF ‫ل‬n‫د‬D‫ א‬a
K\6 ‫א‬T*‫א‬AB ‫&א‬5
*A ‫ع‬A] tB ً ‫و‬W *5%‫ אאدא* א‬F *5%‫ א‬T K٤
&5/y‫; א‬n‫ دא‬T #$ t5/ KEt A%‫ א‬G6y‫א‬H*5%‫دودא* א‬H*5%‫א‬
EEnterF‫ل‬n‫د‬D‫א‬a2/ |v}، =B9-B10 W&5 ‫د &א‬%‫א‬،EB11F
K\6 ‫א‬T*‫א‬AB ‫&א‬5 & ‫د‬%‫א‬BGK&v56 ‫|א‬sTEF&h ‫و‬
، E& %‫& א } & א‬a/$1 tB ً ‫و‬W *5%‫ א‬T F W;n ‫]; א‬ K٥
، =B9-(B12+B13) W&5 ‫د &א‬%‫א‬،EB14F&5/y‫;א‬n‫دא‬T#$t5/
‫ א د‬K

25
G K&v56 ‫| א‬s T EF &h ‫ و‬EEnterF ‫ل‬n‫د‬D‫ א‬a 2/ |v}
K\6 ‫א‬T*‫א‬AB ‫&א‬5 & ‫د‬%‫א‬B
‫ع‬A] tB ً ‫و‬W ;n ‫ ]; א‬F Y ‫; א‬, ;n ‫ א‬T K٦
، EB16F &5/y‫; א‬n‫ دא‬T #$ t5/ KE_n{‫\ א‬6%‫א‬H&‫دא‬U‫\ א‬6%‫א‬
‫ و‬EEnterF ‫ل‬n‫د‬D‫ א‬a 2/ |v} ، = B14-B15 W&5 ‫د & א‬%‫א‬
K\6 ‫א‬T*‫א‬AB ‫&א‬5 & ‫د‬%‫א‬BGK&v56 ‫|א‬sTEF&h
tB ً ‫و‬W Y ‫; א‬, ;n ‫ א‬T F WY ‫; א‬n ‫ א‬T K٧
W&5 ‫د & א‬%‫ א‬، EB16F &5/y‫; א‬n‫ دא‬T #$ t5/ ، EY ‫& א‬5,
|sTEF&h ‫و‬EEnterF‫ل‬n‫د‬D‫א‬a2/ |v}،= B14-B15
K\6 ‫א‬T*‫א‬AB ‫&א‬5 & ‫د‬%‫א‬BGK&v56 ‫א‬
ً‫و‬W #[‫ وא }א‬Y ‫; א‬n ‫ א‬T &5, F W;n ‫ א‬T K٨
،E*‫ز‬A1‫ و‬P‫وא‬EOLO‫א‬W'‫א‬Le=F*545‫א‬OtB
|v}، = B16-B17 W&5 ‫د &א‬%‫א‬،EB18F&5/y‫;א‬n‫دא‬T#$t5/
B G K&v56 ‫| א‬s T EF &h ‫ و‬EEnterF ‫ل‬n‫د‬D‫ א‬a 2/
K\6 ‫א‬T*‫א‬AB ‫&א‬5 & ‫د‬%‫א‬
‫ א د‬K

26
‫‪F‬‬ ‫‪E‬‬ ‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬

‫‪5000‬‬ ‫‪#‬د اات ا‪!#‬‬ ‫‪1‬‬
‫‪250‬‬ ‫
‪ 5‬اة‬ ‫‪2‬‬
‫
א‬ ‫‪3‬‬
‫‪2012‬‬ ‫‪2011‬‬ ‫ا!"ن‬ ‫‪4‬‬
‫‪1250000‬‬ ‫‪1250000‬‬ ‫ای ادات ا !"‪.‬ت‬ ‫‪5‬‬
‫‪15000‬‬ ‫‪1250‬‬ ‫ﻡ ﺡت ا !"‪.‬ت‬ ‫‪6‬‬
‫‪220000‬‬ ‫‪50000‬‬ ‫ﻡ دودات ا !"‪.‬ت‬ ‫‪7‬‬
‫‪25000‬‬ ‫‪25000‬‬ ‫ا<‪ E‬ا ح ﺏ‪D‬‬ ‫‪8‬‬
‫‪990000‬‬ ‫‪1173750‬‬ ‫ﺹ* ا‪5‬ت‬ ‫‪9‬‬
‫‪100000‬‬ ‫‪100000‬‬ ‫ﺕ(‪ G‬ا!‪ F‬‬ ‫‪10‬‬
‫‪890000‬‬ ‫‪1073750‬‬ ‫ﻡ@ ا ‬ ‫‪11‬‬
‫‪50000‬‬ ‫‪50000‬‬ ‫ا ‪ E‬و‪2‬ت اداری ‬ ‫‪12‬‬
‫‪10000‬‬ ‫‪75000‬‬ ‫ا ‪ E‬و‪2‬ت اﺥ ى‬ ‫‪13‬‬
‫‪830000‬‬ ‫ﺹ* ا = ا‪A‬آة ‪948750‬‬ ‫‪14‬‬
‫‪1000‬‬ ‫‪1000‬‬ ‫ا‪K‬آة‬ ‫‪15‬‬
‫‪829000‬‬ ‫ﺹ* ا ‪ 5‬ا‪A‬آة ‪947750‬‬ ‫‪16‬‬
‫‪90000‬‬ ‫‪90000‬‬ ‫اﺡ"‪8‬‬ ‫‪17‬‬
‫‪739000‬‬ ‫‪857750‬‬ ‫ﺹ* ا ‬ ‫‪18‬‬
‫‪19‬‬
‫@@ @‬ ‫@‬
‫‪ K‬א د‬

‫‪27‬‬
@ @òîÛb½a@kãaì¦a@¿@Þaë†Ûa@pbÔîjĐm
@ @
;{‫دא‬a8D‫א*א‬C?2/ ;{‫&א‬5,:‫ز‬A1A!Wh@8D‫|א‬,
@ @ZStraight Line Depreciation@@oibrÛa@Úýènüa@ÁÓ@lby@OQ
&8‫&و‬5/8&W&I ‫لא‬A h@8D‫|א‬,i&a5>A ‫`א‬0!?A1

‫ن د‬Y‫ذא‬KًA6n‫ط‬,D‫א‬i‫&א‬,‫وא"@و}د‬q,A ‫א‬#8/ ?Am
K‫א‬SY&I ‫لא‬A{‫א‬
‫&א{;و‬a/$1e!Wcostc5SLN(Cost; Salvage; Life ) WSLN& ‫مא א‬7

;{‫مא‬7A8H ‫א*א‬AB ‫א‬e!WLife ‫و‬%‫@&א‬T;{‫&א‬5,e!WSalvage
qI ‫א‬
t5, &7} f‫א‬+ &5 ‫و‬C ‫* א‬PB%‫ א‬:‫ز‬A1 T ;1 &Ys q, W‫ل‬I
T&7}%‫`א‬0!:5G‫ن‬2/ ،*‫א‬AB8 5!,&1%; ،t5BM 125,000
WiA/W%‫א‬Kt5BM5,000 ‫وز‬PDCa ‫@&א‬³/ ‫ אد‬
K;Y‫א‬q?A8‫و‬$‫אم‬78&7}/ qI ‫א |א‬iL١
Kh@8D‫|א‬,Ca ‫א‬#56#‫مא‬٢٠١٢L٠٤L٠١T&7}%‫`א‬0!f‫א‬s‫ذא‬KL٢
Kh@8D‫|א‬,Ca ‫א‬#56#‫א‬K‫م‬٢٠١٢L٠٧L٠١T&7}%‫`א‬0!f‫א‬s‫ذא‬KL٣
W;9‫א‬
e ‫;א‬$+ ;Y‫א‬T&/$+%‫א‬T‫د‬AMA%‫*א‬5 ‫لא‬n‫مد‬AL١
‫ א د‬K

28
F E D C B A
Data ‫ا!"ﻥت‬ 1
125000 Cost 7-*‫" ا‬: 2
5000 Salvage ‫" ا< دة‬: 3
5 Life ‫ اﻥ‬.‫ا‬4
5
Result M0
‫ا‬ 6
SDD 24,000.00 ‫ ا'& ا
ي‬7
8
‫ك‬$‫ه‬P‫" ا‬: ‫ ة ﻡ‬G‫" ا‬E‫ﻥ‬ 9
18000 01/04/2012 10
12000 01/07/2012 11
12
13
:5 c5 ESLNF & ‫ א א‬: ; ‫م‬A h@8h OAB ‫ א | א‬i9 L٢
&5/y‫א‬TCa ‫@&א‬TE‫د‬y‫&א‬5,F‫ و‬B2&5/y‫א‬TE&a/$ ‫א‬FT‫د‬AMA@1/W
W&5 ‫د &א‬%‫א‬B7&5/y‫א‬T#$t5/ ،B4&5/y‫א‬TE&y‫א*א‬AB8‫و د‬FB3
K@,ً5[/1| ‫&א‬5,‫ن‬P = SLN (B2;B3;B4)
Wâa†‚nüa@paìä@lby@òÔíŠĐi@Úýènüa@ÁÓ@lbyL٢
،2/ h@8D‫א*א‬AB8&B8;$ h@8D‫|א‬,iG&W ‫`א‬0!T‫و‬

e!WCostWc5SYD(Cost; Salvage; Life; Per ) KSYD& ‫مא א‬7@5?‫و‬
‫و‬E‫د‬y‫&א‬5,FCa ‫@&א‬T; &55 ‫&א‬5 ‫א‬e!WSalvage ‫و‬،;{‫&א‬a/$1
Kh@8D‫א‬#rH ‫دא‬V‫&א‬B ‫א‬WPER،;{‫אمא‬78‫א*א‬AB8e!WLife
#‫ وא‬q?A8‫و‬$ ‫אم‬78 *‫א‬AB8 7/ *5 ‫ل א‬n‫د‬o G, W ‫ل א‬I%‫ א‬
W‫ن‬q/ ‫ذא‬KK; &C? ‫&א‬5 ‫وא‬h@8D‫عא‬A]&5,
& ‫א*א‬AB ‫و?*א‬6‫ع‬A]H&5 9‫&א‬B ‫و?*א‬6Zh!U‫א‬:]
h!U‫א‬:]–;{‫&א‬5,Z; &C? ‫&א‬5 ‫א‬
‫ א د‬K

29

E D C B A
Data ‫ا!"ﻥت‬ 1
125000 Cost 7-*‫" ا‬: 2
5000Salvage ‫" ا< دة‬: 3
5 Life ‫ اﻥ‬.‫ا‬ 4
5
7-Q ‫ ی‬2‫" ا‬: ‫ك‬$=‫ ا‬1 ‫ﻡ‬ ‫ك‬$=‫" ا‬: 7-*‫" ا‬:
‫ا‬ 6
SDD 85,000.00 SDD 40,000.00 SDD 40,000.00 SDD 125,000.00 1 7
SDD 53,000.00 SDD 72,000.00 SDD 32,000.00 SDD 125,000.00 2 8
SDD 29,000.00 SDD 96,000.00 SDD 24,000.00 SDD 125,000.00 3 9
SDD 13,000.00 SDD 112,000.00 SDD 16,000.00 SDD 125,000.00 4 10
SDD 5,000.00 SDD 120,000.00 SDD 8,000.00 SDD 125,000.00 5 11
12
13
& ±‫&א‬5,F،EB2&5/y‫א‬T;{‫&א‬5,Fe!‫&و‬/$+%‫א‬T‫د‬AMA%‫*א‬5 ‫لא‬n‫د‬G, K١
‫ل‬n‫د‬G,KEB3&5/y‫א‬T& ´ eMU‫א א‬F، EB3&5/y‫א‬T‫د‬y‫وא‬%‫@&א‬T
;{‫&א‬5,‫ل‬n‫د‬G,GKA11&5/y‫א‬kK A7&5/y‫ א‬A‫د‬A ‫א‬hnT*‫א‬AB ‫א‬
T h@8D‫ع א‬A] G5,‫ و‬C ‫د‬A ‫ א‬hn T h@8D‫& א‬5,‫ و‬KB ‫د‬A ‫ א‬hn T
KE‫د‬A ‫א‬hn;n‫دא‬T; &C? ‫&א‬5 ‫אًא‬Sn‫و‬D‫د‬A ‫א‬hn
W&5 ‫د & א‬%‫ א‬B7 &5/y‫ א‬T #$ t5/ ‫אم‬78D‫א* א‬AB8 ;$ & ;{‫& א‬5, K٢
&5/y‫אم א‬78D‫א* א‬AB &y‫ א‬hy‫?& א‬$ & ‫د‬%‫ א‬B G, G K = $B2$
KB11 JB8
WC7 &5/y‫ א‬T &5 ‫د & א‬%‫ א‬#$ k‫& א{و‬B/ h@8D‫& א‬5, ‫د‬U K٣
‫د‬U C ‫د‬A ‫ א‬T hy‫& א‬5 & ‫د‬%‫ א‬B G, G K =SYD(B2;B3;B4;A7)
K&B8;$ h@8D‫&א‬5,
*‫א‬AB ‫ א‬H &5 9‫& א‬B ‫ א‬h@8‫ع א‬A] O‫و‬1 &B8 ;$ h@8D‫ع א‬A] &5, K٤
&$ ‫م‬A X 0 Ka e! k‫& א{و‬B/ h@8D‫ع א‬A] &5, ً [‫ ودא‬، & ‫א‬
WD8&5/y‫;א‬n‫دא‬T&5 ‫د &א‬%‫א‬#$GK= C7 WD7&5/y‫א‬T&5 ‫د &א‬%‫א‬
KD‫د‬A ‫א‬Thy‫&א‬5 & ‫د‬%‫א‬BGK = D7+C8
،h@8D‫عא‬A]–h@8D‫&א‬5,O‫و‬1H ‫وא‬W; &C? ‫&א‬5 ‫א‬i9K٥

Khy‫&א‬5 & ‫د‬%‫א‬BGK = B7-D7 WE7&5/y‫א‬T&5 ‫د &א‬%‫&א‬$‫م‬A
‫ א د‬K

30
@ @òî¡ŠÛaë@òÐÜØnÛaë@áv§a@í@òÓýÈÛa@ÝîÜ¤OR
@ @Application of Cost Volume Profit Analysis@
:&5/$ ‫\א‬5 $ ‫!א‬B ‫دل‬1H ‫&א‬WB ‫א‬e!WBreakeven Point ‫&א دل‬W
K&5/$ ‫אدא*א‬U‫א‬
&I ‫\א‬5 $ ‫א‬ WÞ…bÈnÛa@òĐÔã@lby
& %‫א*א‬A ‫ دא‬CSv%‫\א‬5 $ ‫א‬Z& %‫א*א‬A ‫ دא‬CA ‫א‬8
Breakeven point= F/(P-V)

F/(P
Sv%‫\א‬5 $ ‫א‬WV ‫א‬A ‫א‬A ‫א‬8WP &I ‫\א‬5 $ ‫א‬WF
W‫ل‬I
|ngH ‫&א‬I ‫\א‬5 $ ‫א‬1‫ذא‬o?،MeM‫|א‬n&?'KT#1&Ys

،3 $i|y‫אא‬0!*PB‫א‬A ‫א‬A/ Sv%‫&א‬a/$ ‫وא‬،16,000 $ "‫جא‬U‫א‬
2,000-4,000-6,000- We! ;[‫& א‬Y+ ‫ א‬q'C?‫ א‬، 5 $ W‫א‬A ‫ א‬A ‫ א‬:5 8‫و‬
K*‫א‬A ‫א‬8,000-10,000-12,000
12,000-14,000
WiA/W%‫א‬
‫جא دل؟‬KGPZL١
‫و؟‬500:5GPB e¶ ‫א [א‬L٢
‫`؟‬h AY0%‫جא‬U‫;;א[;א‬$ {‫א‬iL٣
W;9‫א‬
‫ א د‬K

31
;Y‫א‬q?A8‫و‬$TM; iYw?‫א‬L١
Breakeven t1z+O0 ‫א ;א‬iYä‫א‬L٢
We ‫;א‬$+ &‫و‬W%‫&א‬/$+%‫א‬T‫د‬AMA%‫*א‬5 ‫لא‬n‫د‬G,L٣
B A
Break even Point Analysis ‫دل‬5‫! ا‬1‫ ﻥ‬8( 1
Data 2
$ 16000 Fixed Cost "!>‫"ا ا‬ 3
$ 3 Variable Cost "‫ة‬B‫"ا ا‬ 4
$ 5 Price of unit "‫ اة ااة‬5
" 5
unit 500 Voulme "‫ ﻡ اات‬C‫"@ ا‬ 6
7
Results "DE‫"ا‬ 8
Breakeven Point "‫دل‬5‫! ا‬1‫"ﻥ‬ 9
unit 8000 Voulme of Breakeven "‫دل‬5‫"@ اﻥج ا‬ 10
$ 40000 Voulme analysis @ ‫دل‬5‫ @ اﻥج ا‬G( ‫! ا‬8‫! ا‬H8‫ا‬11
$ 17500 Total Cost "!8‫"ا ا‬ 12
$ 2500 Revenue "!8‫یادات ا‬%‫"ا‬ 14
$ -15000 Profit "(‫ ا‬E5‫"ا‬ 15

*‫א‬A ‫ دא‬GA ‫א‬:58‫و‬Sv%‫&وא‬I ‫&א‬a/$ ‫א‬e!‫&و‬I ‫*א‬5 ‫א‬R&‫א א‬T
K:5/ @%‫א‬
&5/y‫ א‬T‫دل‬%‫א‬5W‫م‬AZF/P-VZ‫ص دل‬y‫جא‬U‫א‬GPi¶‫م‬A2L١

K=B3/(B5-B4)WEB10F&5/y‫;א‬n‫دא‬T&5 ‫&א‬v56 ‫א‬#$!B ‫و‬EB10F
8 C ‫ج א دل‬K *‫א‬A ‫ د א‬Z‫ אج א دل‬GP Z H ‫& א‬5/$ ‫& א‬a/$ ‫ א‬i L٢
K=B10*B5W&5 ‫د &א‬%‫@א‬5?#$EB11F&5/y‫نא‬OKA ‫א‬
Sv%‫&א‬a/$ ‫א‬8C@%‫א*א‬A ‫ دא‬H&I ‫\א‬5 $ ‫א‬Z&5/$ ‫\א‬5 $ ‫א‬iL٢
K=B3+(B6*B4)WEB12F&5/y‫א‬T&5 ‫د &א‬%‫&א‬$‫م‬AKA/
&5 ‫د &א‬%‫&א‬$‫م‬AO،A ‫א‬:58C@%‫א*א‬A ‫ دא‬Z&5/$ ‫אدא*א‬D‫א‬L٢

K=B6*B5WEB14F&5/y‫;א‬n‫دא‬
T&5 ‫د &א‬%‫&א‬$‫م‬AO،&5/$ ‫\א‬5 $ ‫&–א‬5/$ ‫אدא*א‬D‫א‬Z:,A%‫א‬e¶ ‫א [א‬L٢
K = B14 – B13 WEB15F&5/y‫;א‬n‫دא‬
‫ א د‬K

32
W‫ج‬U‫;;א[;א‬$ {‫א‬iL٣
ً8 t=a O0 ‫ א ; א‬iY ;n‫ دא‬T ESheet 2F M *5 &a w?‫ א‬L١
KBreakeven
&‫و‬W%‫&א‬/$+%‫&א‬5 ‫*א‬5 ‫لא‬n‫د‬G,L٢
F E D C B A
Break even Point Analysis ‫دل‬R.‫ ﻥ' ا‬7"‫ﺕ‬ 1
Data 2
$ 16000 Fixed Cost " R‫ﺏ‬S‫ ا‬T"(‫"ا‬ 3
$ 3 Variable Cost "‫" ة‬U ‫ ا‬T"(‫"ا‬ 4
$ 5 Price of unit "‫ اﺡة ااﺡة‬." 5
6
Profit
Total(‫ا‬ V‫ا ﺏ‬
Revenue R"(‫ا‬
Total‫ادات‬Cost
‫ ای‬Varible
R"(‫ ا‬T"(‫ا‬
Cost ‫" ة‬U ‫ا‬
Fixed T"(‫ا‬
Cost R‫ﺏ‬S‫ ا‬T"(‫ا‬ Voulme ‫د اﺡات‬ 7
-12000 10000 22000 6000 16000 2000 8
-8000 20000 28000 12000 16000 4000 9
0 40000 40000 24000 16000 8000 10
4000 50000 46000 30000 16000 10000 11
8000 60000 52000 36000 16000 12000 12
12000 70000 58000 42000 16000 14000 14
&/$+%‫ א‬T &‫و‬W%‫ א א[; א‬WEA8:A14F *‫א‬A ‫د د א‬A hn T #Y L١
KE2000:14000F
&5/y‫א‬T#$t5/ hy‫;א‬$ &‫ن‬A$1\5 $ ‫وא‬KB‫د‬A ‫א‬hnT&I ‫\א‬5 $ ‫א‬L٢

KB‫د‬A ‫א‬T‫د‬AMA%‫א‬hy‫?&א‬$ & ‫د‬%‫א‬B‫م‬A‫و‬K=B3 WEB8)
A/ Sv%‫א א‬C*‫א‬A ‫ دא‬ZSv%‫&א‬a/$ ‫وא‬WC‫د‬A ‫א‬T@$Sv%‫\א‬5 $ ‫א‬L٣
hn&5 & ‫د‬%‫א‬B‫م‬AGK=A8*B$4W&5 ‫د &א‬%‫א‬C8&5/y‫א‬T#$tO،
KB‫د‬A ‫א‬T:‫\א א‬6 ‫א‬q5I1³1WEB$4F&=hGKC‫د‬A ‫א‬TSv%‫&א‬a/$ ‫א‬
Sv%‫\ א‬5 $ ‫ א‬H &I ‫\ א‬5 $ ‫ א‬Z&5/$ ‫& א‬a/$ ‫ א‬WD ‫د‬A ‫ א‬T @$ &5/$ ‫\ א‬5 $ ‫ א‬L٤
&5 & ‫د‬%‫א‬B‫م‬AGK=B8+C8WD8&5/y‫א‬T&5 ‫د &א‬%‫'?&א‬o‫م‬A!B ‫و‬
KD‫د‬A ‫א‬T&5/$ ‫\א‬5 $ ‫دא‬A hn
،A ‫א‬:58CT*‫א‬A ‫ دא‬Z&5/$ ‫אدא*א‬D‫א‬WE‫د‬A ‫א‬T@$&5/$ ‫אدא*א‬D‫א‬L٥

hn &5 & ‫د‬%‫ א‬B ‫م‬A‫ و‬K = A8 * B$5 W&5 ‫د & א‬%‫ א‬E8&5/y‫ א‬T #$ ‫ن‬
KB‫د‬A ‫א‬Ty‫\א‬6 ‫א‬q5I1³1WEB$5F&=hGKE‫د‬A ‫א‬T&5/$ ‫אدא*א‬D‫א‬
‫ א د‬K

33
B O &5/$ ‫\ א‬5 $ ‫ א‬J&5/$ ‫אدא* א‬D‫ א‬Ze/$ ‫ א‬w ‫ א‬WF ‫د‬A ‫ א‬T t$ e/$ ‫ א‬w ‫ א‬L٦
hn &5 & ‫د‬%‫ א‬B ‫م‬A G K = E8 – D8 W&5 ‫د & א‬%‫ א‬WF8 &5/y‫ א‬T #$
KF‫د‬A ‫א‬T&5/$ ‫אدא*א‬D‫א‬
W‫&א دل‬WB e5G8 ‫م;א‬A2
&5/$ ‫\ א‬5 $ ‫; א‬IJ H ‫ و א‬KE14 kK E7 ‫ و‬D14 kK D7 hy‫ق א‬W ;5/= G, L١
K&5/$ ‫אدא*א‬D‫وא‬
G *‫|א{دوא‬sT‫د‬AMA%‫ א‬Chart Wizard*W5W7 ‫&¬א‬A‫א‬2/ B ‫א‬L٢

W*W5W7 ‫אא‬5n‫א‬XB$5 *W5W7 ‫وق¬א‬Bwa

‫ع‬A &AI ‫* א‬W5W7 ‫אع א‬A ‫ع‬A Cn‫ א‬G Liner A!‫ و‬#8B%‫| א‬5W7 ‫ א‬Cn‫א‬
2/ |v'‫א‬G5Yz ‫א‬G2*5 ‫قא‬WX ‫ض‬KNext2/ |v'G|5W7 ‫א‬
Data *5 ‫& א‬,‫ و‬T ‫د‬AMA%‫* א‬5 ‫; א‬a8‫د א‬AMA |5W7 ‫ א‬P KFinish ‫ و‬Next
KSheet
‫ א د‬K

34
80000
70000
60000
50000
"(‫ ا‬T"(‫ا‬ 40000

"(‫ای ادات ا‬ 30000
20000
10000
0
7 6 5 4 3 2 1

Kbreakeven2%‫א‬E\/%‫א‬F; ‫א‬iYaT& ‫א*א‬f‫א‬MD‫¨א‬a¶G,
@ @pbÏaŠ−üa@ÝîÜ¤ë@òí‰bîÈ½a@ÑîÛbØnÛa
&WW7%‫&وא‬5/a ‫ א‬J&5 ‫و‬C ‫ودאא‬C&Ys*5X5 KW‫ل‬I
|W¸&‫אز‬A &5/a ‫א‬G5 ‫& א‬WW7%‫א‬G5 ‫א‬ ‫ن‬5 ‫א‬

&BY8 A/ A/
١٢{٠٠٠ ١٠{٠٠٠ & %‫א*א‬A ‫א‬
٣٦٥{٠٠٠ ٣٧{٥ *5%‫אدא‬K
Sv%‫\א‬5 $ ‫א‬
١٠٠{٠٠٠ ٧{٥ s‫אد‬A
٦٠{٠٠٠ ٤{٧٥ sAM
٥٥{٠٠٠ ٤{٢٥ sS&5 B\5 $1
١٣٢{٠٠٠ ١٢٠{٠٠٠ &I ‫\א‬5 $ ‫א‬
*5%‫א‬GP‫א‬¤‫&وא‬%‫אز&א‬A%‫אא‬¤‫א‬w'Ae/5/Z‫ذج‬AºfBWiA/W%‫א‬
W;9‫א‬
K*?‫א‬¤D‫;א‬5/ZG8t=a‫א‬G;Y‫א‬TM; iYw?‫א‬ K١

W`h ‫ل‬I%‫א‬T‫د‬AMA%‫*א‬5 ‫لא‬n‫د‬G, K٢
‫ א د‬K

35
‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬

‫ا ‪I‬ت‬ ‫‪1‬‬
‫ﻡ<‪L1‬‬ ‫*‪85‬‬ ‫= ﻡ<‪8 !11‬ة‬ ‫ــــــن‬ ‫‪2‬‬
‫‪12000‬‬ ‫‪10000‬‬ ‫‪37.5‬‬ ‫اﺡات ا ! ‬ ‫‪3‬‬
‫‪365000‬‬ ‫إی اد ا !"‪.‬ت‬ ‫‪4‬‬
‫ا("‪ T‬ا ‪ "U‬ة‬ ‫‪5‬‬
‫‪100000‬‬ ‫‪7.5‬‬ ‫ﻡاد ﻡ!@ ة‬ ‫‪6‬‬
‫‪60000‬‬ ‫‪4.75‬‬ ‫أر ﻡ!@ ة‬ ‫‪7‬‬
‫‪55000‬‬ ‫ﺕ("‪ "X "
- T‬ﻡ!@ ة ‪4.25‬‬ ‫‪8‬‬
‫‪132000‬‬ ‫‪120000‬‬ ‫ا("‪ T‬ا‪S‬ﺏ ‬ ‫‪9‬‬
‫‪K٣‬א&א‪F&$G,A12&5/y‬א‪&[,E*M7%‬א ‪K;n‬وא ‪A$1H‬ن‪5F‬ن‪E‬و‬
‫‪ Ee/?F‬‬
‫‪G‬‬ ‫‪F‬‬ ‫‪D‬‬ ‫‪C‬‬ ‫‪B‬‬ ‫‪A‬‬

‫ا ‪I‬ت‬ ‫‪1‬‬
‫ﻡ<‪L1‬‬ ‫*‪85‬‬ ‫= ﻡ<‪8 !11‬ة‬ ‫ــــــن‬ ‫‪2‬‬
‫‪12000‬‬ ‫‪10000‬‬ ‫اﺡات ا ! ‬ ‫‪3‬‬
‫‪365000‬‬ ‫‪37.5‬‬ ‫إی اد ا !"‪.‬ت‬ ‫‪4‬‬
‫ا("‪ T‬ا ‪ "U‬ة‬ ‫‪5‬‬
‫‪100000‬‬ ‫‪7.5‬‬ ‫ﻡاد ﻡ!@ ة‬ ‫‪6‬‬
‫‪60000‬‬ ‫‪4.75‬‬ ‫أر ﻡ!@ ة‬ ‫‪7‬‬
‫‪55000‬‬ ‫‪4.25‬‬ ‫ﺕ("‪ "X "
- T‬ﻡ!@ ة‬ ‫‪8‬‬
‫‪132000‬‬ ‫‪120000‬‬ ‫ا("‪ T‬ا‪S‬ﺏ ‬ ‫‪9‬‬
‫‪10‬‬
‫ا<‪$‬ت‬ ‫‪11‬‬
‫=! ا‪%‬ﻥ(اف‬ ‫
آ!‬ ‫ﻥ" اﻥ اف ﻡﻥ!‬ ‫‪ ":‬اﻥ اف‬ ‫*‪85‬‬ ‫ــــــن‬ ‫‪12‬‬
‫‪-2000‬‬ ‫‪12000‬‬ ‫‪10000‬‬ ‫‪0‬‬ ‫‪10000‬‬ ‫اﺡات ا ! ‬ ‫‪13‬‬
‫‪-75000‬‬ ‫‪450000‬‬ ‫‪375000‬‬ ‫غ‬ ‫‪-10000‬‬ ‫‪365000‬‬ ‫إی اد ا !"‪.‬ت‬ ‫‪14‬‬
‫ا("‪ T‬ا ‪ "U‬ة‬ ‫‪15‬‬
‫‪15000‬‬ ‫‪90000‬‬ ‫‪75000‬‬ ‫غ‬ ‫‪-25000‬‬ ‫‪100000‬‬ ‫ﻡاد ﻡ!@ ة‬ ‫‪16‬‬
‫‪9500‬‬ ‫‪57000‬‬ ‫‪47500‬‬ ‫غ‬ ‫‪-12500‬‬ ‫‪60000‬‬ ‫أر ﻡ!@ ة‬ ‫‪17‬‬
‫‪8500‬‬ ‫‪51000‬‬ ‫‪42500‬‬ ‫غ‬ ‫‪-12500‬‬ ‫‪55000‬‬ ‫ﺕ("‪ "X "
- T‬ﻡ!@ ة‬ ‫‪18‬‬
‫‪33000‬‬ ‫‪198000‬‬ ‫‪165000‬‬ ‫غ‬ ‫‪-50000‬‬ ‫‪215000‬‬ ‫ﻡ ع ا("‪ T‬ا ‪ "U‬ة‬ ‫‪19‬‬
‫‪-42000‬‬ ‫‪252000‬‬ ‫‪210000‬‬ ‫غ‬ ‫‪-60000‬‬ ‫هﻡ[ ا ه ("‪ T‬ا‪S‬ﺏ ‪150000‬‬ ‫‪20‬‬
‫‪0‬‬ ‫‪132000‬‬ ‫‪132000‬‬ ‫غ‬ ‫‪-12000‬‬ ‫‪120000‬‬ ‫ا("‪ T‬ا‪S‬ﺏ ‬ ‫‪21‬‬
‫‪-42000‬‬ ‫‪120000‬‬ ‫‪78000‬‬ ‫غ‬ ‫‪-48000‬‬ ‫‪30000‬‬ ‫اﺥ‪ 7‬ا
ﺕ‪ M‬ا\‪7"U‬‬ ‫‪22‬‬
‫‪23‬‬
‫‪24‬‬
‫‪25‬‬
‫‪&[,| K٤‬א‪&[,:*hn%‬א‪#MT*M7%‬א ‪A‬א* א‪#$& %‬א‪%‬د & א ‪T&5‬‬
‫א‪ B13 &5/y‬وא‪A &y‬א* א‪ &[, T & %‬א ‪ G K =C3 W;n‬א }‪a 2/ |v‬‬
‫א‪U‬د‪n‬ل‪Enter‬و ‪|sTEF&h‬א ‪ K&v56‬‬
‫‪ K٥‬א‪ T #Y‬א‪ B14 &5/y‬وא‪ &y‬אد א‪ *5%‬א‪%‬د & א ‪G K =C5 W&5‬א }‪2/ |v‬‬
‫‪a‬א‪U‬د‪n‬ل‪Enter‬و ‪|sTEF&h‬א ‪ K&v56‬‬
‫‪ K‬א د‬

‫‪36‬‬
2/ |v} ‫א‬G، =C6 W&5 ‫د &א‬%‫א‬،s%‫אدא‬A%&y‫ وא‬B16&5/y‫א‬T#YK٦

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K&v56 ‫|א‬sTEF&h ‫و‬Enter‫ل‬n‫د‬U‫א‬a2/ |v} ‫א‬G،
G K = C9 W&5 ‫د & א‬%‫& א‬I ‫\ א‬5 $ &y‫ و א‬B21 &5/y‫ א‬T #Y K٩
K&v56 ‫|א‬sTEF&h ‫و‬Enter‫ل‬n‫د‬U‫א‬a2/ |v} ‫א‬
‫אد‬A A!O0 ‫وא‬FSv%‫\א‬5 $ ‫عא‬APb&y‫ وא‬B19&5/y‫א‬T#$ K١٠

W&5 ‫د & א‬%‫ א‬Es S &5 B \5 $1 H s AM Hs
|sTEF&h ‫ و‬Enter‫ل‬n‫د‬U‫א‬a2/ |v} ‫א‬G، =(B17+B18+B19)
K&v56 ‫א‬
‫ אد‬A!O0 ‫وא‬F;5v+ ‫ א‬1B ‫;א‬n &y‫وא‬B20&5/y‫א‬T#$K١١

2/ |v} ‫א‬GK = B14-B19W&5 ‫د &א‬%‫א‬#Y،ESv%‫\א‬5 $ ‫*– א‬5%‫א‬
A! O0 ‫; وא‬5v+ ‫ א‬1B ‫; א‬n &y‫ و א‬B22 &5/y‫ א‬T #$ K١٢
|v} ‫א‬GK=B20-B21W&5 ‫د &א‬%‫א‬#Y،E&I ‫\א‬5 $ ‫ א‬J&!%‫!¦א‬F
K&v56 ‫|א‬sTEF&h ‫و‬Enter‫ل‬n‫د‬U‫א‬a2/

‫ א د‬K

37

تطبيقات الحاسوب في المحاسبة البترولية

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تطبيقات الحاسوب في المحاسبة البترولية

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Microsoft Excel & It's Financial

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