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مكتبة نور - محاسبة مالية PDF
مكتبة نور - محاسبة مالية PDF
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Peachtree Accounting
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) ا ا ﻡ (
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اﺝ% ا!'ﻡ>ت ا! !
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A unit of time that divides the fiscal year. In Peachtree, you can divide the fiscal year into as
many as 12 periods. You do not close the accounting periods. However, you change
accounting periods to enter previous, current, or future transactions. You can only change or
enter transactions in accounting periods within the two open fiscal years. After closing a fiscal
year, additional accounting periods become available.
ة آ ا%' ١٢ ! ا!
اV$ ) ى%$ #$ ﺏ7
ﻡ%
ﺏ- ! ا!
ا! !
ا+- V$ '!< ا0!ة ا2ه وﺡ
ة2 ! X 42'!ل او ا:دA
آ ) ا-8' !!
وا1!ل ا!'ﻡ>ت ا!ﺏ
وا:دA ات%' ! ا%W$ )! ات%' ! اQ-W$A
ة22ات ا
ﺝ%' ﻡ'ح789
! !
ا-! >قZA ا2 وﺏO'ﺱ
Represents balances owed to vendors for goods, supplies, and services purchased on an open
account. Accounts payable balances are used in accrual-based accounting, are generally due in
30 or 60 days, and do not bear interest.
ﺏت1!ة ا2 أرﺹ٠( 4ﺝa ) ب1! ا- ]ا%'L !ﻡت ا2K!ادات وا2ﻡA^
وا8-! O رد-!
ﺏ- !ة ا2رﺹA ا4_ $
ة2d +- )نA م و٦٠ او٣٠ Q1'$ ا! م-ق و1'ﺱA ا- Vd! ا81 !م
;م ا2K'$
dا2!ا
Represents amounts owed by customers for items or services sold to them when cash is not
received at the time of sale. Typically, accounts receivable balances are recorded on sales
invoices that include terms of payment. Accounts receivable is used in accrual-based
accounting.
Income is recorded as you invoice customers, and expenses are recorded when you receive
bills from vendors, regardless of when cash is actually exchanged. This presents a truer
picture of income and expenses. Most companies use this accounting method.
A contra asset account to depreciable (fixed) assets such as buildings, machinery, and
equipment. The depreciable basis (expense) is the difference between an asset's cost and its
estimated salvage value.
Actual +
An inventory item consisting of more than one item. Assembly items are first defined in the
Inventory Items selection of the Maintain Menu; the quantity built is entered in the
Assemblies selection of the Tasks Menu.
ونkK -! ت%'!د ﺵﺵ
ا21ون وkK ! اAف او%( ان )ن ﻡP وi ﺹO ﻡ%_ اآOون ')ن ﻡkK ﻡiﺹ
م+ ! ا!) ت ﺵﺵت ا/ P$و
Assets ا)ﺹل
(Accounting) entries on a balance sheet showing tangible and intangible properties and claims
against others that can be applied to cover the financial liabilities of a business or of a person;
and owns equities
ت8-' !
اW'! +-91$ O) !ت ا1' ! ﺱ
وا- ﻡ%W! ﺱ
وا- !ﻡر اA ا7$
اk !
ا8ﺱ1>ت ﻡ:2ﻡ
)- !اد وﺡق ا%Aآت وا%L-!
! !ا
A method of determining the cost of inventory items, which averages the price paid for all
items.
% ا!ﺹ4)! 2 !ﺱر اA اX ﻡ'ﺱ+ '!ون واkK ! ا% ﺹ-)$ 221'! %l ه
When customers don't pay their bills, or their Accounts Receivable amount we put debit on an
expense account, Bad Debt Expense.
Budget 'ﻡاز
Financial record showing the current balance of an account, consisting of Assets, Liabilities
And equity ق1!م وا9K!ﺹل واA اOﺏت و')ن ﻡ1-! !1!ة ا2رﺹA ا7 ! ﻡ4Pﺱ
(
;1-! اo
4ﺡ%$ A ) تP ﻡ4ﺡ%$ وm
ﻡ%8! اn 1$ ا!د
Cash اM'
ى2-!
قA وا4:2-! iLآ
Cash-Basis Accounting M< ة ا9 م ا ا:'
Income is recorded when cash is received, and expenses are recorded when paid. However,
unpaid credit sales and purchases do not show on ledgers, which can present a misleading
picture of income and expenses.
A
2 ﻡ%W!ت ا%'L !ت وا8 ! ا
ﺡل ا- و+ د2 وت%9 ! ا4P$ت و2! اV-'
ﻡ2 4:2! ا4P
iر9 ! وا4:2-! 5--^ ﺹرة ﻡ$ وﺏ!'ى%$2! ﺏ%+;$
Your company's chart of accounts is a complete list of all account names that will be used in
the General Ledger. Chart of accounts can vary depending on the business type.
4
ع- ﺏت1! ا4! د2 'ﺱ'ذ ا!م وAم ا2K''ﺏت ا!' ﺱ1!ﺱ ء ا6
ﺏ-آ' ه !'
آﻡ% ﺡﺏت ﺵ4!د
آ%L!ا
Represents the known cost to your business for items or services when sold to customers. Cost
of sales (also known as cost of goods sold) for inventory items are computed based on the
inventory costing method (FIFO, LIFO, or Average Cost).
(
8 !^
ا8!
ا-)$ ت ) او8 !
ا-)$ ٠ >ء-! ع8$ ﻡ2 $ﻡ2: اوlL! %ﻡ
!ﺹ- !
ا-)'! ا4_ $
( 7ﺝ% ! اXا – ا! 'ﺱ%: – اAون ) اوkK !
ا-)$
ﺡب%l - ' دA( ﺏ1$ ونkK ! ا%9-!
Credit Cدا
In accounting left side of the balance sheet are called debits and the right side of the balance
sheet and are called credits. Credit is also a type of payment.
ت2 ! ا
اع اO وه ا^
ع ﻡ٠ نdا2! اO Aن وا2 !ا
اk ! اO ﻡ%A
( ا1!
ا8ﺱ1 ! ا
The highest amount of unpaid balance that you allow your customers or your vendor allows.
Credit limits are specified in the customer or vendor payment terms. Once a customer or
vendor balance exceeds their established credit limit, Peachtree displays a warning message.
A document that specifies returns or credit amounts that are added to a vendor or customer
account balance. For example, credit memos are issued to customers for returned merchandise
or service refunds.
ر29$ ا! _ل48 ﺱ- او ا! رد4 ! ا2ﺹ%! < ت وا!' اP$% -!
dا2! اe!8 !ت او اP$% ! ا7 2'ه ﻡ
P$% !ﻡت ا2K!^
او ا8-! >ء-! تP$% !ة ا%ﻡ&آ
Accounts that will be converted into cash within a year. Current assets include the following
account types: cash, accounts receivable, inventory, and other current assets.
The obligations that are due within one year. Current liabilities include the following account types: accounts
payable and total other current liabilities.
A ratio in the Financial Manager that shows total current assets in relation to total current
liabilities. This ratio indicates the collectibles of current liabilities in the case of a real
business crisis.
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!او2' !م ا9K!ﺝ ! اA
8!او!
ﺏ2' !ﺹل اA اﺝ ! ا7$دارة ا! !
وA اV+$
8
ه
وث ازﻡ
ﺡ2ر
ﺡ!
ﺡP!م ا9K-! 5 P$ O) !ا
The average number of days the receivables for a company are outstanding. This measure
provides some indication of the quality of receivables, as well as an idea of how successful the
company is in collecting its outstanding receivables.
In accounting left side of the balance sheet are called debits and the right side of the balance
sheet and are called credits.
نdا2! اO Aن وا2 !ا
اk ! اO ﻡ%A
( اP!
ا8ﺱ1 ! ا
Debtor ا
One who owes money, one who is obliged to another; company that owes money
ام2K'
!>ﺱP'
! ض اK
A ه&ا ا6L (
- او%9! )
! اh K$
Equity, also known as capital, is the original investment in a company, or the claims against
assets.
ﺹلA ا4آ او ﻡ ﺏ%L! ا-ﺹAﺱ'_ ر اAاس ا! ل و ه ا%ف ا^ ﺏ%$) و- !ق ا1!ا
Represents the earned profit or the loss that can accrued in the company that have not been
distributed to owners.
>ك-! 2زع ﺏ$ V! '!آ وا%L! اP$!ءة اK! او ا1 !رﺏح اA ا4_ $
2d
'ج اA
- 1' !اﻡت اk'!A واi!)'! ا4_ $
FIFO Costing ()ف او6$ )ون )ا ارد اوS% ا,@ب ﺕ-م ﺡ:'
A method of determining the cost of inventory items that assumes that the oldest items are to
be sold first (first in, first out). Aم او20Aﺹف اAوج ا%: ض%' ون وا!&ىkK ! اi!)$ 221'! ه
;م
A financial statement gives a picture of how your business is doing. In one sense, the whole
point of an accounting system is to produce accurate financial statements.
Durations of time (usually a month) for which accounting information is tracked and subtitled
for reporting purposes.
%اض ا!'ر%ZA k+P$ و/'ﺏ$ 8ﺱ1 !ﻡت ا- !( ا%+< ) دة ﺵ0!اء ا
Your accounting year, defined by when you open and close the books. This may or may not
coincide with the calendar year.
ا! ا!د/ ﻡQ '$ A انO) ك وه&] ﻡ%$ دQ-W$ و7' $ ﻡ2 ف%$ ! 8ﺱ1 !ا! ا
Represents lands, buildings, or equipment assets that are acquired for use in a business rather
than for resale. They are called fixed assets because they are to be used for long periods of
time.
ﺹلA ا$ ]& وه+دة ﺏA o! /8! وﺏ4 !ام ا2K'ا] !>ﺱ%'L !ات ا! '] وا2 !
وا8 !را واA ا4_ $
<0! اOا ﻡ2
ﺝ-l ة2 ! م2K'' ﺱ+
A
'ا!_ﺏ
Forward ﺡ6ﻡ
ﺏت1!ة ا2ﺏت وارﺹ1! ه&] ا/
ﻡ8$% !
واP !آ
و ا!د ا%L-! ( ﺏت1! ا4!ﺏت ) د1-!
-
ا!)ﻡP !ا
ة2 وارﺹ. <-< ورﺡ-Pﺏت ( وا!' ﺱ1!ات ا%W'!د ا!ﻡت) ا0 / ﺝO< وه ﻡ)
ﻡ0! اOدة ﻡ21ة ﻡ%' !
آ%L-!
! ! ا%م ا!'ر2K'$ﺏت ﺝ < و1!ا
(Also known as revenue.) Represents the inflow of assets resulting from the sale of products
and services to customers. If income exceeds expenses, net income results. If expenses exceed
income, net loss results.
4:2! اK$ ! و. >ء-! ﻡت2K!ت واP' -! ت8 ! اOﺹل ﻡA ا2d اQ2$ 4_ اد ( وه%Aف ا^ ﺏ%) و
رة: ﺹm' 4:2! اiر9 !< اK$ ! و. 4: ﺹ دm' iر9 !ا
Represents the quantity (value) of goods on hand and available for sale at any given time.
Inventory is considered to be an asset that is purchased, manufactured (or assembled), and
sold to customers for revenue.
ى او%'L 4ون اﺹkK ! ا%8' و٠
و%ة ﻡ%' >ل: /8-!
او ا! 'ﺡ2!^
ا! 'ﺡ
ا8! اO ا!)
) ا!
( ﻡ4_ $
4:2! ا4 اﺡO >ء ﻡ-! ع8 ( و/ P ) او/9
Invoice ﺕرة+
A document that lists the goods shipped or services performed, their price, and the terms of
sale. Peachtree uses both sales invoices and purchase invoices.
There are several types of journals depending on the type of business transaction that is
recorded (for example, Purchase Journal, Sales Journal, Payroll Journal, and soon). The
General Ledger is a combination all journals and their entries
ت8 !ت – ﻡ
ا%'L ! ﻡ
ا4_ ) ﻡ4P$ '! وا+$>ﻡ$ ل وA
ع ا- 2 '$ ا
اع ا!ﻡتO ﻡ22!وهك ا
ده0 ه&] ا!ﻡت و4 آOﺱ'ذ ا!م ﻡ)ن ﻡAى( ا%:( – وا$وا%!– ﻡ
ا
Journal entries show the effects of business transactions as expressed in terms of debits and
credits. Each journal entry will usually have a transaction date, amount, account number,
reference and description.
e-8 وﻡ4ﻡ$ wر$ 5!
ﻡ20 4ن وآdن ودا2 ﻡ1-9 ﻡ%8'ر
آP'! ا!'ﻡ>ت ا%د ا!ﻡ
ا0 7$
وﺏن2' ﻡV0م ﺡب ور0وار
Ledger 6+د
Represent those debts that are due for a relatively long period of time, usually more than one
year.
financial obligations for venders or person who supply us with goods or services
ﻡت2K! وا/-!آ ﺏ%L!وا ا2 اﻡO&-!ص اKﺵA واO] ا! ردP$ +ﻡن ﺏk'-ﻡ!ت ﻡ
Specifies the minimum number of units that you keep on hand for the item.
Represent those assets that are considered nonworking capital and are due for a relatively long
period of time, usually more than one year.
ﺱO ﻡ%_< دة اآ0! اO ﻡ5-l ة%' - Q1'$ و4 ﻡ%Z راس ﻡل%8'$ '!ﺹل اA ه&] ا4_ﻡ
Represents those assets that are considered nonworking capital and are due within a short
period of time, usually less than a year. Prepaid expenses, employee advances, and notes
receivable with maturity dates of less than one year .
وت%9 ! ا4_ ﻡ.
ﺱO ﻡ40 دة ا%9!ى ا2 ! اQ1'$ و4ﻡ%Z راس ﻡل%8'$ '!ﺹل واA ه&] ا4_وﻡ
ﺱO ﻡ40 اh80 واوراقO y ! اi-ﻡ
و ﺱ2 !ا
ﺱO ﻡ40 دة اX8!ى ا2 ! ا1' !ن ا2! ا-$ 4_ $و
An equity account used in sole proprietorships or partnerships (called Partner's Draw) that
allows the business owners to extract funds from equity.
O ﻡe!8'ع ﻡ0 ﺏV+! 7 ! ( آء%L!ﺏت ا1آت ) ﻡ%L!د
او ا% !< ا-آ%L!ق ا1! ﺡب ا2م آﺡ2K'
V+0ﺡ
Represents of the following accounts: equity – doesn't close, equity – retained earnings, equity
– gets closed.
A business owned by two or more persons associated as partners. The partners have joint
control over operations and the right to share in profits.
7ﺏ%!ق وا1! ل واAآء ا% ﺵV وهO اO ﻡ%_آA اوOA ك- ! ا4 !ا
Posting is the process of updating the General Ledger's chart of accounts to reflect all journal
entries that have been entered into the system.
;م-! <-:>ت ا!ﻡت ا!' اد:2 ﻡ/ ﺝo)! ﺏت1! ا4! !>ﺱ'ذ ا!م ودz21$ - ه4ﺡ%'!ا
A document containing a list of items or services you want to buy from a vendor.
ا! ردOاؤه ﻡ%ب ﺵ- !ﻡت ا2K!ﺹف واA !' ا- 'ى1 2'ﻡ
quantity available of an item equals the number of units of the item on hand,minus quantities
remaining to ship on open sales orders, plus quantities appearing on purchase orders .
٢٨ 020/01061985071 ت www.actcompany.net : أآ ر ا
( ) دﺏﻡ ا ا ﻡ ﻡل ا ا ﻡ أآ ر ا
ت%'L ! ا% آ ت اواﻡ2dت زا8 ! ا% اواﻡJ0
2! ﺏ2ﺹ%!وى ا$ iى ﺹA
ا!)
ا! 'ﺡ
This is the quantity of stock and assembly items that you currently have in stock.
نkK ! ا- +)- ا!' اﻡP !ﺹف اAون او اkK ! اOه ا!) ﻡ
Quote ض ار6
A document containing a proposed list of items or services and their price amounts that a
customer might buy. 4 ! ا+%'L انO) '!ﺡ
واﺱره ا%' !ﻡت ا2K!ﺹف او اA ا4 L 2'ﻡ
Transactions are posted to the journals and the General Ledger as they are entered and saved.
This method can save you time and is best for most business. Most companies use this
method.
V; وﻡ. !> ل4^A< وه ا0! ا%$
%! ه&] ا+!:د اد%P ﺱ'ذ ا!م ﺏAﻡت وا-! ا!دn 1$ و4ﺡ%$
%!م ه&] ا2K'$ آت%L!ا
A single entity in your database, comprising all information entered into data fields for the
record. The main records in Peachtree are General Ledger accounts, Customers, Vendors,
Employees, Inventory Items, and Jobs.
m
ﻡ%8!
اd%!>ت اP! وا. ل1!
ا-P !
وا-:2 !ﻡت ا- ! ا4'ى آ1$ و$
ة ﺏ20 د% ﻡ4:2ه ﻡ
م+ !ون – واkK ! ا% – وﺹO y ! – اOﺱ'ذ ا!م – ا! >ء – ا! ردAه ﺡﺏت ا
Reserve Kاﺡ
Save for later, keep back for future use, set aside for a specific purpose .
د21ض ﻡ%ـW! 8
ﺝ/ و48' ! ا5! ا/ﺝ% اواﺡ' ظ2ر ! ﺏ:اد
The Retained Earnings account is updated at the close of the fiscal year with the ending
balance of your income and expenses (net income).
Sales ا ت
4 Oاؤه ﻡ%ب ﺵ- !ﻡت ا2K!ﺹف واA !' ا- 4 'L 2'ﻡ
A business owned by a single individual and often managed by that same individual.
JKL! اo
Oار ﻡ2 ! ا8!Zك و- ! ا4 !ا
A summary of a financial (company, customer, or vendor) account showing the balance due.
1' !ة ا2رﺹA ا7 ﺡﺏiL (وآOآ
– ا! >ء او ا! رد%L-! ) !ت-! JK-ﻡ
The sum of the following account types: cash, accounts receivable, other current assets, fixed
assets, accumulated depreciation, and other assets.
/ Pﺹل ا!_ﺏ'
– ﻡAى – ا%:او!
– ا2'
– اﺹل ﻡ2 !ﺏت ا1!
– ا2!ﺏت ا!'!
) ا1!اﺝ ! ا
اع ا
( ى%:Aﺹل اAه>آت و اAا
Financial exchanges between a business and its customers, vendors and other people
associated with a business.
لA
ﺏ-' ! اO%:A وا!س ا+ وﻡرد+d> آ
و%L! اOر
ﺏP'!ت اAد8'!ا!'ﻡ>ت وا
Vendors ﻡرد
our suppliers, who sell their product to your business. - تP' ﻡO ﻡ58$ و
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C9 -٣ا +ا <Mى C9 -٢ا ﺥF -١ﻡSان ا 6ا8
.١ا'اع ا +ﺕ 6ا ب ا'& + 7Cا <:م ا &6آ .
(7+.٤ا'&ء ا Mد ا +ا @ﺕ 6وا 6,ق ﺏ< 7وﺏ ا وى .
.٧ا 6,ق ﺏ ا 6ﺕ وا <ع واه آ Fﻡ< + 7د Fا -ﺏت .
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9 F .١د ا ﻡ ا ﻡ وا'&ء د+ﺕ 6ا)ذ وﻡSان ا 6ا 8وا Sا'
.٣ا Mر' ﺏ Fا -ﺏت ا و و ا '6ﻡ Zوا 6,ق ﺏ<7
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٤ت ا ا <: S ﻡة ا ر ا :
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١٥٠٠٠ا=ر ﻡ+ع ﻡMم ة ٢٠ﺵ ) 67ﻡ+ع ' n$ﺵ ٧٥٠ 67ج ﻡ ا=ر ا @ (
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ﺕ( د ]+ﻡM' ١٧٨٠٠ا $ﺡ ا &6آ وا F8\ 9
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ا ب ﻡ<: X
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-----------------------------
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ا Mﻡت < ﺹ6ف رM' ٣ (9ا ﻡ ح /ا <. M
-----------------------------
٧ +ﻡ ا & 67ﺕ( د ]+ﻡMم إ=ر 'Mا ) Fﺥص ﺏ<&ط ا '$وا ورات ( آ -:
d<8 ٤٠٠٠ﻡMم ا=ر رة ' n$ﺵ ٨٠٠) 67ا=ر ا & ( 67ة ١٠ﺵ7ر
و ﺕ( د ٢٥٠ ]+ﻡ$ر6- nة =bر ا S%ن و ٥٠٠ج ﺕcﻡ S%ن
< ﺹ6ف ر ٦ (9ﻡ ح /ا <.M
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-----------------------------
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٢٠٠٠ج < ﺹ6ف رM' ٤ (9ا ﻡ ح /ا <M
-----------------------------
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ﺹ6ف رM' ٥ (9ا ﻡ ح /ا <M
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-٢ﺕ6ﺡ Fا Mد ا د+ﺕ 6اLذ F -١ا Mد +ا ﻡ ا ﻡ
-٥ا Sا' ا ﻡ -٤ا)رﺏح و ا 6C-% F -٣ﻡSان ا 6ا 8ا &67ى
ا 6ف اواﻡ 6ا &6ت وا 6,ق ﺏ< 7و ﺏ ا &6ت ا ,
ﻡ +6اﺙ6ا &6ت وا +ت ا ﻡت وا)ذ ا م وا Mر6
ﻡ +6ا'اع ا $%ﻡت ) ا ا' mوا < ( Mوا 6,ق ﺏ آ Fﻡ<7
ﻡ +6ا 6,ق ﺏ ﻡ ا &6ت } وﻡ&6ت ا %ﻡت
ﻡ +6ﺕMر 6ا &6ت وﺕMر 6ا رد وﺕMر6ا %زن
٣ت ا ا <: S ﻡة ا ر ا :و' n$
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ا @ت م ١٥ﻡ ا & 67ا وا < n$ا)ﺥ 6ا & 67ا Mدم م ١٠ﺏـ :
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وﺏ'ﺕ 7آ :
٥٠٠٠ﻡوس ﻡ} Sر ب ١٥ج
٥٠٠ +ﻡوس ﻡ} Sر ﺏ' ) mه(
+ﺥ ($ﺕ=رى + %١٠ﺥ ($ﺕ= Fد%٥ ]+
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وﺕ( ﺥ (79 ($ﻡ ا -ب
--------------------------
د :اvم أواﻡ 6ا &6اء :
ﺕ( اvم ' n$ا @ت آ آن ﻡ d ,م ١٥ﻡ ا & 67ا +ﺕرة ر١١٤ (9
آ ﺕ( اvم ا} U,' +ا ,ﺕرة ٥٠ﺕ6اﺏSة آﺕ ٦٠ 6ج ( ﺕ@ +اﻡ 6ا &6اء و @ ﺕ( ا7+u
ا ,ﺕرة
--------------------------
د ٣٠٠٠ ]+ﻡMﻡ 'Mا &6آ )ب ﺕب &6اء 78زى )ب ( ا)ﺕ,ق ) 7ﺡ٥٥٥ < M
--------------------------
\ ا ب -:
-١ﻡ ا &6ت وا Mد ا 6& $ت آ <&cه ا '6ﻡZ
ا ﻡ Fﻡ] 6+وق ﺕ 6eا vت واﺡ-ﺏ 7ﻡ ا @ nاو ا)رﺏح وا 6C-%
(7+ا)دات ا <-وﻡه7
٢ت ا ا <: S ﻡة ا ر ا :
١٠ +ﻡ ا & 67ﺕ( Y+إد إ6اد ﺏـ ) ٢٥١٠٠٠ﺏ< Xا@<ر ( ﺥص )6اد او) :
آﺕ6ات ﻡ -ﻡ ا و( اvﻡ 7ا & 67ا Mدم
وﺕ( ﺕ deآ -:
69 ٥٠٠٠٠ض ﻡ ﺏ< Xا 6ض ٥١٠٠٠ح M' /
١٠٠٠٠ﻡ ح ﺏ<F$+ X ١٠٠٠٠زدة +رأس ا ل ﻡ آ FﺵX6
١٠٠٠٠إر ﺕﺏ] &٢ X6
ان ( ﺕ@ ا eء +اول ا & 67ا Mدم ﺏ}ن ا << X
وآ[ Xﺕ( د ]+ﻡ$ر Y+ nا)د ٢٥٠ج 'Mا < ر٥٥٦ (9
وآن ﺏن ا @ﺕ6ات آ :
ا @ ا 6-ا) 8ا ﺡة ﻡ ا( ا n<$
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٣ت ا ا <: S ﻡة ا ر ا :و' n$
ا ب :
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ﻡ] ﺥ %٥ ($ﺕ= Fد ]+اذا ﺕ( ا ]+ﺥvل ٣ام
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ا ب :
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ﺥﻡ : -ا 6ﺕ=ت :
-٤ﺕ( ارﺕ=ع ٢ﺵﺵ ﺵﺵ ١٧ﺏﺹ LCDاد ب ٦٥٠ج &6آ ' )ب +م ١٢ا
٢ ا ا <: S ﻡة ا ر ا :
--------------------------
ا ب :
او) :ﻡه ا 6,ق ﺏcن ﺕMم ا &6آ ﺏcداء ه[ pا %ﻡت ﺏ< 7-,او ﺕ&: 76
-١وﻡه ﺡ-ب ﺕ@ + 7,ﺡ ا &6اء وﺡ-ب ﺕ@ + 7,ﺡ 9ﻡ 7ﺏ<7-,
9 -م ا &6آ ﺏ Fﺹ' ) +وهرد وا ( 6ﺏ< 7-,ود ١٠٠ ]+راﺕ n
-ﺵ6اء ا &6آ '$ﺹ' 6+6وﺵ@ ا @ﺕ 6ﻡ ﺵ6آ ﺕب <آU
-٢وﻡه ا 6,ق ﺏ ﺕ@ nا %ﻡت وﺕ@ nا S%ون ا ) ,ا } ا ﺕ( ﺕ6eه (
٢ ا ا <: S ﻡة ا ر ا :
وﺕ( اﺥ[ ﻡ d<8 ١٠٠٠٠آ +ﻡMﻡ ﺏ&- ٤٥١١١ Xب ﺏ<٥٧١ < F$+ X
--------------------------
+م ٣ﻡ ا & 67ﺕ( Fاﻡ6ﺵ6اء ر ٦٨٥ (9ا <رة ان ( ﺕ< p[,م ١٦ا & 67ا
و ﺏ @ت ا :
ا @ ا 6-ﻡ ا( ا n<$
١٠٠ ١٠ آ 8ة
٤٥٠ ١٠ هرد =8 ٥٠٠
٢٥٠ ١٠ ﺏ6و6-
٩٥ ٢٥ راﻡت =8 ٥١٢
٤٥٠ ١٥ ﺵﺵ ١٧ LCDﺏﺹ ا6
٣٥٠ ١٠ ﻡزر ﺏرد
٩٥ ١٠ ت وl
وﺕ( د ]+ﻡ d<8 ١٠٠٠٠آ +ﻡMﻡ ﺡ-ب ﺏ<٥٧٢ < F$+ X
--------------------------
+م ١٦ﻡ ا & 67ﺕ( اvم ا ,ﺕرة ر) MK ٤٥٤١ (9ﻡ6ﺵ6اء ر ٦٨٥ (9ا <رة وﺏ<U,
ا @ت ا 7 ,وﺕ( د ٥٨٢٥٠ ]+ﻡ] ا ,ﺕرة < ٥٧٣ﻡ ح /ﺏ<. F$+ X
آ ﺕ( ﺕ -ا +ا Mﻡ ﻡ] ا ,ﺕرة < ٥٧٣
--------------------------
م ١٦ا & 67ﺕ=] وﺕ= S7رS78v ٦٢٦ (9ة ا ﺏ ر ا <ت ا ' .
--------------------------
+م ١٧ﻡ ا & 67ﺕ( + Fﺕرة ر ا <ت ا ' ) MKﻡ 6ا &6اء ر ٧٤ (9ﺏ @ت ا ,
7وآ[ Xﺏ ورات ا ا'. 7
+ﺕرة ر ٦٢٢ (9ﺏر ١٧ kﻡ ا &67
وﺕ( اvم ﺏ 9ا ﻡ] اvم ا ,ﺕرة < ١٧٥ح ﺏ< Xا < Fﻡ] ﺕ -ا Mم ا +ع ﺏM
-----------------------
ا ب
ا S%ون
ﻡ +6اﺙ 6ا X 7وا 9,وا nا %زن و ا)رﺏح وا 6C-%
٢ ا ا <: S ﻡة ا ر ا :
أو '. :ی%ت #ﺵآ) ﻥر ' %ری # ٢ 1ا" ف ر ٥٤٢١٠
ا%:ء ﺕ8ی 7ا%ﺵ%ت ﺕ ﺕ ٣ 5ﺵ%ﺵ) او' %١٠٠ <5وا>%ﻥ %٥٠ <5
اﺙ 6ا $$%ت وا)ﺡKت ا)ذ ا م و ا)رﺏح وا 6C-%
Fا $$%ت وآ ,ﻡ = 7واﺙ6ه وا 6,ق ﺏ< 7وﺏ ا) Sاﻡت
٢ ا ا <: S ﻡة ا ر ا :
ا ب :ا = ا -ﺏ و Fﻡ ا Mد ا vزﻡ Fه[ pا $$%ت ٠
-----------------------
هم 8ا :
-١ﻡ ا 6,ق ﺏ ا)ﺡ Kوا $$%ت واﺙ 6آ Fﻡ< 7ا -ﺏت وا Mر. 6
٢ ا ا <: S ﻡة ا ر ا :
+م ١ﻡ ا &67ﺕ( ﺕ ﻡ و@6ﺕ @ p6وﻡ +:' Fوأﻡ ﻡS%ن وآن أو) :
ﻡ6,دات ا 6ﺕت ا & 67آ -:
ﺡS+ ا ا @ +uا'Mل ا <7 ا( ا n
٢٥٠ ﻡ ١٥٠ ١٥٠ ١١٥٠ ﻡ
٢٠٠ @6ﺕ6ة ١٥٠ ١٠٠ ٩٣٠ 7
١٠٠ ١٥٠ ٧٠ ٦٠٠ ﻡF ﻡ اﺡ
١٠٠ ﻡ ا 6ﺵى اﻡ ﻡS%ن ١٥٠ ١٠٠ ٦٠٠
6u Fا Cا ﺥ Fوا ت و6uا Cا ﺥ, F
٢ ا ا <: S ﻡة ا ر ا :
+ﻡل رواﺕ ا K ,ﻡ< Xﺕ Fا 6واﺕ وا +uا }6ا Cوا cﻡ<ت
آ :
-----------------------
+م ٣١ﻡ ا & K 67ﻡ<: X ﺙ' :
-١د ٢٥٠٠ ]+ﻡ ا Sآة ا 8ا < }7ا .٢١٥١ < 6%
-٢د d<8 ٣٠٠٠ ]+ا m$%ا6u 78ا Cا ﺥ Fا ﻡ $ا }6ا. ١٤٥١ < C
-٣د ]+ا }6ا Cوا cﻡ<ت ا =Sة 7= ,ت ا . M-
-----------------------
ﺙ + :م ٣١ﻡ ا & K 67ﻡ< Xا} ﻡ :
6u F -١ﻡت ا %ﻡت 7+u) %١٠ﻡ ا & 67ا Mدم ا %ﻡت وا '$
-----------------------
-١ا 6,ق ﺏ ا Sآة وا }6اC ١ا ب -:
– ٢ا 6,ق ﺏ ا }6ا Cا =Sة ) ا ( $$%أو ا M-وﻡ6$و+ت ا }6اC
- ٣آ& nا ﺥ Fوأﺙ 6ا }6اd C
-----------------------
ا ب :
.٨آ& nﺡ-ﺏت رواﺕ ا ,وآ& nﺏ }6ا Cوا cﻡ<ت ا =Sة ٠
ﻡ<٠ 7 -١٥ه X<@ Fﺕ 6$ه[ pا 'ت ا ا)آ F-وا),دة
-١٦آ nﺕ ,-ﻡ ﺏ 9ا Mر 6ا وا)دار ا)ﺥ6ى +ا '6ﻡ٠ Z
اﺥ6ا :
= -ان ' F,Mا 6,ة ا & 67ا uو'6+ Y,ة ا & 67ا = ٠
'6 @ -ﻡ Zان ] ]8ا ا و < ا & 67ا uآﻡ وﺏ[ X
'6 @ -ﻡ Zان 6ا ]8ﺕ9 d8د' واآ&ف ا)ﺥء ا 6eد وه[ pﻡSة
را + Cه[ pا '6ﻡ Zو' ,-ﻡ< 7ا} +ﻡ6اM d8د ه[ا ا &٠ 67
9vا -ﺏت ﺏ} 7ﺏ sوا cﺙ6ات ا < @ Fﺡ-ب ﺏﺡ-ﺏت
ا)ﺥ6ى
٤ ا ا <: S ﻡة ا ر ا :
آ ﺕ( اد ﺏ 9 9ا)د ا ا <M' Xا ﻡ ح /ا < Mا ﻡ < ٦١٣وﺕ -ا)6اد
ﺏ @ﻡ Fﻡ] +ﺕرة ا &6ت < ٦١٢
-----------------------
و +م ١٥ﺕ ا ت ا :
ا & X6ا)ول ﻡ ٥٠٠٠ج وا & X6ا ' ١٠٠٠٠ﻡ وﺕ( اﺥ[ ,ﻡ ا & X6ا z
٢٠٠٠٠ج ة ا < . ٢٢
-----------------------
٢٠ +ﻡ ا & 67ﺕ ا ت ا :
b MK -١د ا6bاد ا ' ) ﺏ< Xﺏرآ ( Sﺕ( اvم ف ر ٤٥٤٧ (9ﻡ -:
ا @ ا 6-ا) 8ا ﺡة ا( ا n<$
ﺵﺵ
١٧ LCDﺏﺹ
اﺱ ٧٨٧٥٠ ٣٩٣٧٥ ٢٠٠ %ﺵﺵ
آ ﺕ( ﺕ 9 -ا)د ا ا < Xﻡ] +ﺕرة ا &6ت < ٦١٥
--------------------------
K -٢ا Fﺵ6آ ﻡ@ 6ﺕ 6ا ,ﺕرة ا رM' ٢٢١ (9ا آﻡ ﻡ] FﺥU,' ($
ا ,ﺕرة ١٠٠٠ج وا -اد ﻡ] ا ,ﺕرة < ١٢٤٥٦٨s9ﺏ< Xا < Fآ - :
-٤د ]+ا 6واﺕ & 67ا ' 6@-ﺕ p6و ﻡ Fو)ﻡ ا S%ن <ات ٢٠٣/٢٠٢/٢٠١ﻡ ح /
ﺏ< Xا < Fا ا آ - :
6uا Cﺕcﻡ<ت ﺡS+ ا ا @ +uا'Mل ا( ا nا <7
٥٠ ١٠٠ ١٥٠ ٢٥٠ ١٥٠ ١٥٠ ١٠٠٠ ﻡ ﻡ
٥٠ ٨٠ ٥٠ ٢٠٠ ١٥٠ ١٠٠ ٨٠٠ @6ﺕ6ة 7
٤٠ ٦٠ ٢٠ ١٠٠ ١٥٠ ٧٠ ٥٠٠ ﻡF ﻡ اﺡ
٤٠ ٦٠ ٢٠ ﻡ ا 6ﺵى اﻡ ﻡS%ن ١٠٠ ١٥٠ ١٠٠ ٥٠٠
-----------------------
-٤ﺕ Fاﺡ ٥٠٠٠Kج ا 6e m$%ا vت ا ا)ﺡ Kا &67ى 6+ Y,ع 8ه[ا ا &67
< . ٥٤٦٢
-٥اد u69ﺏ<@ ا 6ض وا Mه6ة ﻡ ح /ﺏ< Xا < Fود ]+ا C,ة آ Fﺏ< Xﺏ< /٢ -آ Fﺵ67
<.٥٤٦٣
-٧رد ا)ر & ٢ X6وا dCارﺏح ٥٠٠ج ﻡ ح /ﺏ< Xا <.٥٤٦٥ < F
-٨د ]8 ]+ا M-ت وا $%ت ا } 6وا cﻡ<ت =7ت ا @ﻡ < .٥٤٦٦
-٩ﺕز] ' -ا)رﺏح ا 7 ,آ Fﺵ F@ 67ﺵ X6ﻡ ح /ﺏ< Xا <.٥٤٦٧ < F
-----------------------
ا ب
Fﺡ-ﺏت ا & 67ا ' وى وآﺕ 6و Fﻡ -:
F -٤آ& nﺡ-ب vء و ]Kاذ ا vء وآ[ Xا)ﺹ<ف ا @ F Fورﺏ7
-٧آ& nﺡ-ﺏت رواﺕ ا ,وآ& nﺏ }6ا Cوا cﻡ<ت ا =Sة ٠
-١٠ﻡSان ا 6ا8
-١١ﻡMر' 'ﺕ Zا & 67ا ' ﻡ] ا %ا uﻡ M-وﻡ +6ا 6,وق C9 -١١ا +ا <Mى
-١٣ه X<@ Fﺕ 6$ه[ pا 'ت ا ا)آ F-وا),دة ﻡ<٠ 7
-١٤ا),دة ﻡ ﺏ 9ا Mر 6ا وا)دار ا)ﺥ6ى +ا '6ﻡ٠ Z
دورة
أل ا ورة ا 6اﺏ
ا 6@-ﺕر
وا)دارت
ا <
١٥ ا ا <: S ا ر ا ١٢ :
ا ورة ا %ﻡ-
اه ا ورة ا <-وﻡ6اة . 7''9
9vا <-ات ﺏ .
ﻡ7رات ا^vق ا 6eات وا'&ء ا <-ات ا vزﻡ .
ﻡ6و' ا ورة ا <-
ﺕا 7M+ﻡ] اداء ا . F
ا'&ء ا ورة ا <-ا < : F
– ﻡ<-ات دورة ا &6ت -ﻡ<-ات دورة ا ت
– ﻡ<-ات ا < Mوا <S% – ﻡ<-ات دورة ا %زن
– ا <-ات ا)دار ا)ﺥ6ى
ﺕ ($وﺕا +ا ورة ا <-ﻡ] ا 6اﻡ Zا .
ا ر ا'&ء ا ورة ا <-ة ا'& .
-ا Mرة ا'&ء وﺕ ($ا +ﺕ 6وا <-ات )ى Fﻡ أهاف ا ورة :
: أﺥــ6ا
* اﻡر = ان ' 7ﻡ ا '6ﻡ-: Z
او) (' :آ ,ا'&ء ا +ﺕ 6وده و' 7وآ[ Xآ F ,ا ورة ا : <-
ﻡ ﺥvل درا'6 Xﻡ Zوا ا ا -ﺏ ' 86ﻡ< Xان ﺕ[آ 6ﻡﺕ dﻡ ا '6ﻡ - + Zﻡه
ا +ﺕ 6ا %ﺹ وا ﺏ وا} ا <-ات ا %ﺹ وا ﺏ @ Fﻡ - :
-٣ا %زن -٢ا ت -١ا &6ت
-٦اواﻡ 6ا &Fe -٥ا , -٤ا -ﺏت ا ﻡ
-وا} ا <-ات ا %ﺹ ﺏ < Mﻡ: F
-٣ﻡ ا uMت -٤ﻡ ا +ت < -٢ا 6$ف < -١ا sM
ﺙ' -:ﻡ7رات ا 6-ة و luا -ﺏت -:
آ nاﺕ( ﻡ ا '6ﻡ Zﻡ7رات ا 6-ة و luا -ﺏت ﻡ: F
-دورة ا , -دورة ا %زن -دورة ا &6ت -دورة ا ت
-اﻡر ا &6آ ا)ﺥ6ى -ا'&ء د Fا -ﺏت -ا -ﺏت ا ﻡ
F -ا( %-م و آ ﻡ6ور -ﺕ 66Mر9ﺏ ا Mد ا c%