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

‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬

‫א‬‫א‬‫א‬‫א‬


‫א‬

١٨٥
  ١٨٥ ‫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‫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  
 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

،‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬      
  ١٨٥ ‫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‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
،‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬       ‫א‬     
 K
  ١٨٥ ‫א‬
‫א‬ 

 ‫א‬   ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
  ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬

١
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ٪٧٠‫א‬‫א‬WW‫א‬‫א‬

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬_١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬J ٤

 K‫א‬‫א‬WW‫א‬‫א‬

 KW‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢



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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
   ‫א‬   ‫א‬  ‫א‬ ‫א‬    
‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬EF
 ‫א‬‫א‬     



  
 
 ‫א‬
 ‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬EF
 ‫א‬‫א‬‫א‬
 ‫א‬



  
 
‫א‬‫א‬‫א‬‫א‬
 ‫א‬


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬W‫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

 W‫א‬‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٦

 W‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬J ٦

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٧

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬
 J W‫א‬‫א‬‫א‬
 J W‫א‬‫א‬ECF‫א‬‫א‬E F
 EF  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 EF  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 EF  ‫א‬‫א‬‫א‬‫א‬J ٣
 EF  ‫א‬‫א‬‫א‬‫א‬J ٤
 EF ‫א‬‫א‬‫א‬‫א‬J ٥
 EF     ‫א‬‫א‬‫א‬J ٦
 EF‫א‬‫א‬‫א‬J ٧
 EF‫א‬‫א‬J ٨
 EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٩
 EF ‫א‬‫א‬‫א‬J ١٠
 W‫א‬‫א‬‫א‬
 J W‫א‬‫א‬‫א‬
 W‫א‬J ١
 K‫א‬J   K‫א‬‫א‬‫א‬J 
 KJ    ‫א‬J 
 J W‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬J    ‫א‬J 
 KJ   K‫א‬‫א‬‫א‬J 
 KH–
 J W‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬–    K‫א‬‫א‬‫א‬–
 KJ      K‫א‬J 
 KJ 
 J W‫א‬‫א‬‫א‬‫א‬‫א‬J ٤

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬‫א‬J  ‫א‬J 
 KJ  ‫א‬J 

 J W‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 
 KJ 
 K J 
 J W‫א‬J ٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬J 


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬

 J W‫א‬‫א‬‫א‬
 E FJ ٤  ECFJ ٣  ECFJ ٢  E FJ ١
 ECFJ ٨  ECFJ ٧  ECFJ ٦ E FJ ٥
 ECFJ ١٠ECFJ ٩
 J W‫א‬‫א‬‫א‬
 EHFJ ٣  EFJ ٢  EFJ ١
KEFJ ٦  EFJ ٥ EFJ ٤

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  ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٢
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 K٪١٠٠‫א‬‫א‬W‫א‬‫א‬
 WE١F‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬J ٣  
 

(١)
. ‫ﻡ‬١٩٩٥/٨/١ ‫ﺩﻟﻴل ﺒﺭﻨﺎﻤﺞ ﺘﺴﻭﻴﺔ ﻤﺒﻴﻌﺎﺕ ﺍﻟﻭﻜﺎﻻﺕ – ﺨﺎﺹ ﻭﻜﺎﻻﺕ ﺍﻟﺴﻔﺭ ﻟﻤﺒﻴﻌﺎﺕ ﺍﻟﺭﻜﺎﺏ ﺼﺎﺩﺭ ﻓﻲ‬
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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬
 Agency Sales Transmittal Form‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫ א‬-
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬ -
 KEF -
 K‫א‬‫א‬‫ א‬-
 K‫א‬‫א‬ -
 K‫א‬ -
K‫א‬ -
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





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

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  
 ‫א‬ 
 E١٤٢٣٥–١٤٢٣٢٨F‫א‬‫א‬٢٠٠٢‫א‬٢٠٠٢
 W‫א‬‫א‬L‫א‬‫א‬J ١
 K٣٢٠٠٣٤٦٨٢٦٩٣٤٤٣٤٦٨٢٦٩٣٤١
 J W‫א‬‫א‬L‫א‬‫א‬J ٢
 K٢١٠٠٣٤٦٨٢٦٩٣٤٧٣٤٦٨٢٦٩٣٤٥
 J W‫א‬‫א‬L‫א‬J ٣
 K٣٦٠٠٣٤٦٨٢٦٩٣٤٩٣٤٦٨٢٦٩٣٤٨
 J W‫א‬‫א‬L‫א‬‫א‬J ٤
 K١٠٥٠٣٤٦٨٢٦٩٣٥٢٣٤٦٨٢٦٩٣٥٠

 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬











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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬J 
FF‫א‬‫א‬‫א‬،EE‫א‬FF‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬KEE‫א‬ ‫א‬
 K‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬
FF‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬EE‫א‬‫א‬
 K‫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EEGSS‫א‬FF‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬F‫א‬
‫א‬‫א‬‫א‬ KE‫א‬
 K‫א‬
 W EF–
 EE NIL EE‫א‬‫א‬

No FF
 ‫א‬‫א‬ 
 ‫א‬،
 KEESales

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 EE No Sales FF‫א‬–

‫א‬،‫א‬‫א‬
 KEENo Sales FF‫א‬‫א‬
 W‫א‬‫א‬–
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬EG T R ‫א‬‫א‬F‫א‬
 K‫א‬
 W‫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
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬–
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫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

- ١٣ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -
‫א‬‫א‬،‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬K
 E‫…א‬

 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬L‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬
 ،‫א‬‫א‬‫א‬ 
K ‫א‬‫א‬  ‫א‬‫א‬
‫א‬
 ،‫א‬‫א‬‫א‬‫א‬
‫א‬EE‫א‬‫א‬FF‫א‬‫א‬‫א‬‫ א‬،
 K‫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


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬
 Group Sales Summary‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬EE‫א‬‫א‬FF‫א‬‫א‬
 K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ١
 K
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J ٣
 ‫א‬‫א‬J ٤
 ‫א‬









 W‫א‬‫א‬‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬EE‫א‬‫א‬FF
 K‫א‬،‫א‬‫א‬
 ‫א‬
  ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ 
 ‫א‬ ‫א‬،‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬EF
‫א‬‫א‬‫א‬EE‫א‬FF‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬W
‫א‬٢٠٠٢٨‫א‬‫א‬١٤٢٣‫א‬٢٩
 W‫א‬‫א‬‫א‬
 K٣٤٦٨٢٦٩٣٥٨٣٤٦٨٢٦٩٣٥٤‫א‬‫א‬J ١
 K٣٤٦٨٢٦٩٣٦٣٣٤٦٨٢٦٩٣٥٩‫א‬‫א‬J ٢
 K١١٢٠٠‫א‬‫א‬‫א‬‫א‬J ٣

- ١٦ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬W‫א‬

 ‫א‬

- ١٧ -
 ‫א‬‫א‬ ١٨٥ ‫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
 K‫א‬K‫א‬
‫א‬‫א‬‫א‬?W‫א‬‫א‬‫א‬‫א‬
 ?‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬J ١
 K 065‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K
‫א‬‫א‬‫א‬ ‫א‬‫א‬W‫א‬‫א‬J ٥
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬J ٧
‫א‬‫א‬٪١٠،٪٧،٪٤‫א‬،
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٨
‫א‬‫א‬
 ‫א‬W‫א‬‫א‬‫א‬‫א‬J ٩
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ١٨ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W
٢٢٥‫א‬‫א‬‫א‬‫א‬١٨٢٠‫א‬‫א‬‫א‬‫א‬
 K٪١٠‫א‬‫א‬‫א‬
 ‫؟‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 ١٨٢Z٪١٠C١٨٢٠Z‫א‬‫א‬‫א‬
 ٢٠٤٥Z٢٢٥H١٨٢٠Z‫א‬
 ١٨٦٣Z١٨٢–٢٠٤٥Z‫א‬‫א‬‫א‬‫א‬



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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

- ٢٠ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬
 Refund Forms‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 KEE‫א‬FF‫א‬‫א‬
EE‫א‬‫א‬‫א‬‫א‬ FF‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Airline ‫א‬‫א‬‫א‬FF‫א‬‫א‬‫א‬ ،‫א‬‫א‬
 EEApplication / Authority Refund
 J WRefund Notice ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫ א‬J ١
 K‫א‬ J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 K‫א‬ J ٤
 K‫א‬‫א‬ J ٥
 W‫א‬‫א‬E
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬E
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ERe FundedF
 K‫א‬EE‫א‬‫א‬‫א‬FF‫א‬‫א‬
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 W‫א‬‫א‬‫א‬‫א‬W
٢٠٠٢١٦‫א‬‫א‬١٤٢٣١٠‫א‬‫א‬
‫א‬ ‫א‬L‫א‬L ‫א‬٠٦٥٤٤٣٠٧٢٠٧٤٨‫א‬‫א‬
–٥٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٨٠٠‫א‬
 K٣٨–٢٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 ‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K  ‫א‬EE‫א‬FF
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬
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 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
EE‫א‬‫א‬FF‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
  (( RFUNDED ))‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬EE‫א‬‫א‬‫א‬FF‫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 E‫א‬‫א‬F‫א‬
 K‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬
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

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 E c c c F F‫א‬‫א‬W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬‫א‬









 W‫א‬‫א‬‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬
‫א‬E‫א‬F‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 E٤J ٣‫א‬‫א‬F
 W‫א‬‫א‬‫א‬‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J
F‫א‬‫א‬ ( Contractor Invoice Copy )‫א‬‫א‬F‫א‬‫א‬
 K Issuing Airline E‫א‬‫א‬
F‫א‬‫א‬‫א‬( Agent Copy ) ‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬ -
 KE‫א‬

- ٢٥ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬( Cardholder Copy ) E‫א‬F‫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‫א‬،‫א‬
K‫א‬‫א‬‫א‬، ‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬ 
 KE‫א‬
‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K
‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬W
‫א‬‫א‬١٤٢٣٢٥‫א‬L‫א‬
‫א‬LL ‫א‬‫א‬‫א‬٢٠٠٢
٥٠‫א‬١٥٠٠‫א‬،‫א‬‫א‬
 K CC 4532638911 ‫א‬‫א‬K‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬‫א‬W‫א‬







- ٢٧ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬ECF‫א‬‫א‬E FEF

 K‫א‬‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬
 K‫א‬((NO Sales ))‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬J ٦
 W‫א‬‫א‬‫א‬EF
 W‫א‬‫א‬‫א‬‫א‬‫א‬J ١
  K‫א‬‫א‬‫א‬– 
 K‫א‬‫א‬–
   K‫א‬‫א‬‫א‬–
 K–
 W‫א‬‫א‬‫א‬J ٢
 KACM ‫א‬J  KADM –
 K–    K–
 W‫א‬‫א‬‫א‬‫א‬–٣
 KEENIL))–   K(( NO Sales))–
 K–   K–
 W‫א‬‫א‬‫א‬‫א‬‫א‬–٤

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬–
 ( GTR )‫א‬‫א‬‫א‬‫א‬–
 K –KJ 

 ‫א‬W
 W‫א‬‫א‬
 W‫א‬‫א‬١٤٢٢‫א‬‫א‬
٢٠٠٠ ‫א‬L‫א‬L ‫א‬‫א‬‫א‬–١
 K 065 3420772821 ‫א‬‫א‬
‫א‬٤٠٠‫א‬‫א‬ ‫א‬J ٢
 K 060 315637891163 ‫א‬

‫א‬٨٠٠L‫א‬‫א‬‫א‬J ٣
 K 060 43215637 ‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
L٨L١٥٨L١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W١٤٢٢
٢٧٠٠‫א‬ ‫א‬L‫א‬L  ‫א‬J ١
 K‫א‬٥٠‫א‬٢٤
١٨٠٠ ‫א‬LL ‫א‬GTR J ٢
 K٥٠‫א‬٢٤‫א‬
‫א‬‫א‬١٢٠٠‫א‬L‫א‬‫א‬J ٣
 K4532671100  C ‫א‬
 K‫א‬‫א‬‫א‬‫א‬W‫א‬

- ٢٩ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬
‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬ ‫א‬‫א‬
٨٠٠‫א‬‫א‬،L‫א‬065 4513278011 
٢٠٠٢٢٠‫א‬‫א‬١٤٢٣١٥‫א‬‫א‬٥٠‫א‬
 K
 KK‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬L‫א‬‫א‬
0655341132601‫א‬ ‫א‬LL  ‫א‬‫א‬‫א‬
‫א‬K٦٠‫א‬ ٢٠٠٠‫א‬‫א‬
 K‫א‬‫א‬‫א‬CC 9453811 ‫א‬
 K‫א‬‫א‬‫א‬W‫א‬
 W‫א‬‫א‬
‫א‬
  ‫א‬‫א‬‫א‬١٤٢٣٢٧
K‫א‬L‫א‬ 065 4683421156 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬B.m. 87643500   ‫א‬‫א‬K١٣٥٠‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
١١٠‫א‬‫א‬‫א‬
 K٥٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٣٠ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 KECF–٥ ECF٤ E FJ ٣ E F–٢ ECF–١  EF
 KEF–٣ EF–٢ EF–١  EF

 W‫א‬W
 K‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٣١ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬

- ٣٢ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬









 K‫א‬‫א‬W‫א‬‫א‬‫א‬








 W‫א‬‫א‬
 
 ‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬


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  ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

3
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 K٪١٠٠‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬J ٣

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 K‫א‬W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
K‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫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
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 KK‫א‬‫א‬‫א‬‫א‬E١F
 J W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬–‫א‬–‫א‬‫א‬K‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬J 
 K‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬J 


- ٣٥ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬


- ٣٦ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬E٢F
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬–
 ‫א‬‫א‬–‫א‬–‫א‬–‫א‬‫א‬‫א‬
 









 W–
‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،
 ‫א‬‫א‬‫א‬
 

- ٣٧ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬J 
‫א‬–‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬–‫א‬–‫א‬–‫א‬–‫א‬–
 ‫א‬

- ٣٨ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 J W‫א‬‫א‬J 
‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 





- ٣٩ -
 ‫א‬‫א‬ ١٨٥ ‫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
 J W‫א‬‫א‬‫א‬‫א‬
 Pes  ‫א‬‫א‬J ١
 No of AWB’s‫א‬J ٢
 weight‫א‬J ٣
 Amount ‫א‬J ٤
 Dest ‫א‬J ٥
 Cash / Credit ‫א‬‫א‬‫א‬‫א‬J ٦
 Consignee’s Name and Address‫א‬‫א‬J ٧
 First Carrier‫א‬‫א‬‫א‬ ‫א‬J ٨
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬W‫א‬‫א‬J ٢
 K‫א‬‫א‬W‫א‬‫א‬J ٣

- ٤٠ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬
 ‫א‬
 W‫א‬‫א‬      W‫א‬‫א‬
 W‫א‬‫א‬     W‫א‬‫א‬
  ‫א‬‫א‬
‫א‬
 ‫א‬‫א‬   
 ‫א‬
Shipper’s ‫א‬  ‫א‬  ‫א‬
Gross  Cash Credit
 Name  Pes  Dest
 Weight No of
 AWB



 
   

  TOTAL

‫א‬‫א‬‫א‬٢٠٠٢٣‫א‬‫א‬١٤٢٣٢٧W
 J W‫א‬‫א‬‫א‬
‫א‬‫א‬٥٠١٢‫א‬‫א‬J ١
K٥٠٣٠٠‫א‬٨٦٣٤٧٥١٣‫א‬
 K‫א‬‫א‬‫א‬
‫א‬١١٠٥‫א‬‫א‬‫ א‬- ٢
١٠٠٠‫א‬٨٦٣٤٧٥١٤‫א‬‫א‬
 K‫א‬٢٠٠
- ٤١ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 K‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬W‫א‬‫א‬   ‫א‬‫א‬G
٢٠٠٢L١٢L٣W‫א‬‫א‬     17-314W‫א‬‫א‬
  
 ‫א‬‫א‬  ‫א‬  ‫א‬ 
‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬
‫א‬ 
   ‫א‬

   ١ ٥٠  ٨٦٣٤٧٥١٣  J ٣٥  ‫א‬

 ‫א‬  ٥    ٨٦٣٤٨٥١٤ ١٢٠  ٠  
١١٠  ٠ J 
     ‫א‬٣٥٠
١٢٠٠
 ‫א‬
‫א‬‫א‬    ١٢٠ ٣٥
١٥٥٠
 ‫א‬  ٠  ٠
 
‫א‬     
 ‫א‬

 ……………W‫א‬KK………………………W‫א‬
   

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 ‫א‬‫א‬ ١٨٥ ‫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‫א‬،‫א‬
 J W
‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬E١F
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 J W‫א‬
 Asia & Austria‫א‬‫א‬J ١
 AfricaJ ٢
Europe J ٣
 N & S AMRICA‫א‬‫א‬J ٤
 M . EAST & GULF‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬E٢F
(( International Air ‫א‬‫א‬‫א‬Y IATA Y ‫א‬
‫א‬‫א‬‫א‬،Transport Associations ))
‫א‬‫א‬‫א‬‫א‬‫א‬
 J W‫א‬‫א‬‫א‬ 

 IATA Agents‫א‬J ١
 Other AgentsJ ٢

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 GSA Direct‫א‬‫א‬J ٣
 Others ‫א‬J ٤
 Transit ‫א‬J ٥
 W‫א‬‫א‬‫א‬ E٣F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 J W‫א‬‫א‬
 K‫א‬‫א‬‫א‬–
 K‫א‬_
 K‫א‬‫א‬‫א‬–
 K‫א‬‫א‬‫א‬–
 K‫א‬‫א‬–
 K“YTD“‫א‬‫א‬‫א‬‫א‬‫א‬ E٤F
 K‫א‬‫א‬YTD،‫א‬‫א‬ARI‫א‬E٥F
 J W
‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬
 W٢٠٠٢
 J W‫א‬٤٠٠٠‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬‫א‬١٥٠٠–
 K٥٠٠١٠٠٠‫א‬
 K‫א‬١٠٠٠–
 K‫א‬٦٠٠٤٠٠‫א‬
 K‫א‬‫א‬‫א‬٥٠٠_
 K‫א‬‫א‬Transit ١٠٠٠–
 J W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 J W٣٠٠٠٢٠٠١
K١٩{٠٠٠‫א‬‫א‬‫א‬١٠٠٠J 
K٩{٠٠٠‫א‬‫א‬‫א‬ ٥٠٠–

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

K١٦{٠٠٠‫א‬‫א‬‫א‬٧٠٠–
‫א‬‫א‬‫א‬Transit ٨٠٠J 
 K٩{٠٠٠
 J W‫א‬‫א‬‫א‬‫א‬ J ٣
 K٢١{٠٠٠‫א‬‫א‬‫א‬‫א‬–
 K٢٠{٠٠٠  ‫א‬‫א‬–
 K١٠{٠٠٠  ‫א‬‫א‬‫א‬–
٣٠{٠٠٠   Transit‫א‬‫א‬–
 K

 J W‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬ ٤
 K‫א‬ ٤
 K‫א‬‫א‬‫א‬ ٣
 K ٢
 K‫א‬‫א‬ ٥

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 J W
 ‫א‬‫א‬  ‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬
 ‫א‬ ‫א‬
 ‫א‬  ‫א‬

 ٢٠٩{٠٠٠  ١٠{٠٠٠  ٢٥٩{٠٠٠  ١٢{٠٠٠
 ‫א‬
 ١٤٨{٠٠٠  ٧{٠٠٠  ١٦٨{٠٠٠  ٨{٠٠٠
 
 ١٢٦{٠٠٠  ٦{٠٠٠  ١٢٧{٠٠٠  ٦{٠٠٠
 
 ٢٢٠{٠٠٠  ١١{٠٠٠  ٢٦٠{٠٠٠  ١٢{٠٠٠
 Transit
 
 K‫א‬‫א‬‫א‬‫א‬J W‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬
 J W‫א‬
 J W‫א‬‫א‬ECF‫א‬‫א‬E FEF
 E F    ‫א‬‫א‬‫א‬J ١
 E F ‫א‬‫א‬‫א‬‫א‬J ٢
 E F ‫א‬‫א‬‫א‬‫א‬J ٣
،،‫א‬‫א‬‫א‬J ٤
 EF  
 E F ‫א‬‫א‬‫א‬‫א‬ J ٥
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦
 E F  ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬J ٧
 E F    ‫א‬
 E F IATA‫א‬?‫א‬‫א‬‫א‬J ٨
 E F‫א‬‫א‬‫א‬J ٩
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١٠
 E F K‫א‬
 J W‫א‬‫א‬‫א‬EF
 K…………………………………………?‫א‬?J ١
 ‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 ………………،………………،………………،……………
 KK………………………‫א‬J ٣
 K‫א‬‫א‬
 J J W‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 KK……………………………  
 K………………‫א‬KK………… ‫א‬
 K………………‫א‬KK………… 

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ……………………………………‫א‬‫א‬‫א‬
……………………‫א‬‫א‬J ٥
 K‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬J ٦
 ……………
 ……………………
‫א‬‫א‬‫א‬‫א‬Transit J ٧
 KKK……………………
K…………‫א‬‫א‬J ٨
 KK………………‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬J ٩
 ………………
 ……………………‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬J ١٠
 ‫א‬K……………
 J W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 ٢٠٠٢٤‫א‬‫א‬١٤٢٣١٩
 J W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٢٥‫א‬‫א‬‫א‬‫א‬J ١
‫א‬،‫א‬٢٥١٥٠‫א‬
 ٨٩٣٦١١
‫א‬ ٥٠‫א‬‫א‬ ‫א‬J ٢
 K٨٩٣٦١٢،‫א‬٥٠٤٠٠‫א‬
‫א‬‫א‬‫א‬٣‫א‬‫א‬   ‫א‬J ٣
٢٥٠١٤٠٠‫א‬٥٠
 K٨٩٣٦١٣‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬ 
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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬W‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٣
Sales made  This month  YTD this tear Same month YTD Last
 thru last year  Year
Kilo  ARI  Kilos  ARI  Kilos  ARI  Kilos  ARI
 s
IATA  2500 3000  12000 15000  2000 25000 10.00 12000
 Agents  0  0  0  0  0
Other  1900 2000  18000 20000  2000  20000 15.00 16000
 Agents  0  0  0  0
 GSA Direct  3500 3000  25000 28000  4000  30000 24.00 20000
 0  0  0  0
 Others  1200 1500  15000 16000  1000  20000 12.00 14000
 0  0  0  0
 Transit  4000 4000  30000 35000  3000  35000 28.00 28000
 0  0  0  0
 W‫א‬‫א‬‫א‬
 2.000‫א‬1.500J 2.000‫א‬2.000 ‫א‬J
 2.900‫א‬3.000‫א‬‫א‬J 3.000‫א‬2.500J
 2.000‫א‬1.100‫א‬J 5.600‫א‬3.000 ‫א‬J
 W‫א‬‫א‬‫א‬
 K‫א‬ ٣
 K‫א‬‫א‬‫א‬ ٢
 K‫א‬ ٣
K‫א‬‫א‬ ٤
KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 ECFJ ٥ ECFJ ٤ ECFJ ٣ E  FJ ٢ E  FJ ١ EF
 ECFJ ١٠ E F٩ ECFJ ٨ ECFJ ٧ E  FJ ٦ EF
 
 K‫א‬‫א‬‫א‬‫א‬J ١
–‫א‬–‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬،‫א‬
 K‫א‬‫א‬J ٣
 J W‫א‬‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬ ، ،
‫א‬،‫א‬،‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬J ٦
 K
 K‫א‬‫א‬‫א‬‫א‬TransitJ ٧
 K‫א‬‫א‬‫א‬J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٩
     K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬J ١٠
 K‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬W
 E‫א‬‫א‬F
 ‫א‬‫א‬‫א‬
  ‫א‬‫א‬W‫א‬‫א‬       ‫א‬
 ٢٠٠٢L٤L‫א‬‫א‬    18-931W‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬   ‫א‬‫א‬ 
‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬
  ١ ٢٥  ٨٩٣٦١١  J  ١٧٥  
 ‫א‬  ١ ٥٠  ٨٩٣٦١٢  J  ٤٥٠  ‫א‬
  ٣ ١٥٠  ٨٩٣٦١٣ ١٦٥٠  J  
 ‫א‬   
 ‫א‬ 
 
١٦٥٠  ٦٢٥
 
  ‫א‬‫א‬‫א‬
  ‫א‬‫א‬
   
 ……………………W‫א‬ W‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬L

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  ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬‫א‬
‫א‬‫א‬

٤
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ٪١٠٠‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤

 K‫א‬‫א‬W‫א‬‫א‬

 K‫א‬‫א‬WW‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
E١F
 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬
‫א‬–‫א‬–‫א‬–‫א‬–‫א‬‫א‬‫א‬
 K‫א‬‫א‬–‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬KEF‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬

. ٨٥ ‫ﻡ ( ﺹ‬١٩٩٥ / ‫ﻫـ‬١٤١٥ ‫ ﻣﻜﺘﺒﺔ ﺍﳌﻠﻚ ﻓﻬﺪ ﺍﻟﻮﻃﻨﻴﺔ‬، ‫ ) ﺍﻟﺮﻳﺎﺽ‬، ‫ ﺃﺳﺲ ﺍﶈﺎﺳﺒﺔ ﺍﳌﺎﻟﻴﺔ‬، ‫ ﻭﺍﺑﻞ ﺑﻦ ﻋﻠﻲ ﺍﻟﻮﺍﺑﻞ‬. ‫( ﺩ‬١)
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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬


 ‫א‬    

  ‫א‬  W     W
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬J  ‫א‬‫א‬‫א‬J ‫א‬‫א‬J   J
 ‫א‬‫א‬J  ‫א‬J  ‫א‬J ‫א‬–
 ‫א‬‫א‬J  ‫א‬J ‫א‬‫א‬J   ‫א‬J
 ‫א‬‫א‬J  ‫א‬ ‫א‬J  ‫א‬‫א‬J
 ‫א‬K ‫א‬J   ‫א‬J
 K‫א‬‫א‬J   ‫א‬J
‫א‬‫א‬‫א‬J  ‫א‬J
 ‫א‬KJ ‫א‬J

 ‫א‬    ‫א‬   ‫א‬  
  
‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬ ‫א‬ 
  ‫א‬ ‫א‬
 ‫א‬    


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 
 W١
 K‫א‬‫א‬١٠٠٠ ‫א‬‫א‬‫א‬‫א‬E١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬١٠٠٠
 EF‫א‬‫א‬‫א‬L١٠٠٠  
 E‫א‬F‫א‬L١٠٠٠ 

 
‫א‬ ‫א‬‫א‬٣٠٠٠‫א‬‫א‬‫א‬E٢
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K
 EF‫א‬L٣٠٠٠
 E‫א‬F‫א‬L٣٠٠٠

‫א‬K٤٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ E٣
 K
٤٠{٠٠٠‫א‬L‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬
 EF‫א‬L٤٠{٠٠٠
 E‫א‬F‫א‬L٤٠{٠٠٠
 K‫א‬‫א‬

 W٢
 WK‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬٥٠{٠٠٠
 ‫א‬٧L١
 K‫א‬
 K٤٠٠٠‫א‬‫א‬‫א‬‫א‬ ٧L٥
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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬٢٠٠٠‫א‬‫א‬٧L٨
 K‫א‬٢٠{٠٠٠‫א‬٧L١٠
 K‫א‬‫א‬‫א‬٢٥٠٠٧L١٥
 K‫א‬‫א‬١٤{٠٠٠‫א‬٧L١٧
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 ‫א‬

‫א‬  ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬‫א‬
 ‫א‬
٥٠{ ٥٠{٠
 ‫א‬L  ‫א‬L  ٧L١
٠٠٠  ٠٠
٤٠٠ ٤٠٠
 ‫א‬L  ‫א‬L  ٧L٥
 ٠  ٠
٢٠٠ ‫א‬F‫א‬‫א‬L ٢٠٠
‫א‬‫א‬‫א‬L  ٧L٨
 ٠  E‫א‬  ٠
٢٠{ ٢٠{٠
 ‫א‬L  ‫א‬L  ٧L١٠
٠٠٠  ٠٠
٢٥٠ ٢٥٠ L
 ‫א‬L  ٧L١٥
 ٠  ٠  ‫א‬
١٤{ ١٤{٠
 L  ‫א‬L  ٧L١٧
٠٠٠  ٠٠


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
   ‫א‬
‫א‬     ‫א‬  ‫א‬ 
 ‫א‬  ‫א‬
 ‫א‬L  ٥٠{٠٠
  ‫א‬L ٥٠{٠٠  ٠
 ١
 ٧L١  ‫א‬  ٠ 
 ٢
   ‫א‬  

  ٣٠١  ‫א‬L  ٤٠٠٠
 ٣
 ٧L٥   ‫א‬L ٤٠٠٠ 
 ١
   ‫א‬‫א‬  

  ٤١٠  ‫א‬‫א‬‫א‬L  ٢٠٠٠
 ٤
 ٧L٨   ‫א‬‫א‬L ٢٠٠٠ 
 ٥
   EE‫א‬‫א‬FF  

   ‫א‬‫א‬  

  ٢٣٠  ٢٠{٠٠
 ٦  ‫א‬L
٧L١٠  ٢٠{٠٠  ٠
 ١  ‫א‬L
   ٠ 
  ‫א‬
  ٦٩٠  
 ٧  ‫א‬L
٧L١٥   ٢٥٠٠
 ٦  ‫א‬L
  ٢٥٠٠ 
  ‫א‬‫א‬
  ٥٦١  
 ١  ‫א‬L
٧L١٧   ١٤{٠٠
 ٨  L
 ١٤{٠٠  ٠
 ‫א‬
 ٠ 

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

‫א‬K‫א‬‫א‬‫א‬EF ‫א‬‫א‬EF
 
 K‫א‬
 W‫א‬‫א‬W
‫א‬ ‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬L‫א‬‫א‬L‫א‬‫א‬

  ‫א‬‫א‬‫א‬K‫א‬‫א‬L ‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬E٢F‫א‬‫א‬‫א‬‫א‬W
 K‫א‬‫א‬
 ‫א‬
  ١L‫א‬L     
           
 ٧L٥ L  ٤٠٠٠  ٧L١  ‫א‬L  ٥٠{٠٠٠
٧L١٠  ‫א‬  ٢٠{٠٠٠ ٧L١٧ L  ١٤{٠٠٠
٧L٣٠ ‫א‬L  ٤٠{٠٠٠     ٦٤{٠٠٠
     
  ٦٤{٠٠٠  ٨L١   ٤٠{٠٠٠
 
 ٢L‫א‬L
           
 ٧L١  ‫א‬L  ٥٠{٠٠٠  ٧L٣٠    ٥٠{٠٠٠
   
   ٥٠{٠٠٠  ٥٠{٠٠٠
 ٨ L١    ٥٠{٠٠٠ 

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

    ٣L‫א‬L    

           
 ٧L٣٠    ٤٠٠٠  ٧L٥  ‫א‬L ٤٠٠٠
    
  ٤٠٠٠   ٤٠٠٠
   
  ٨L١   ٤٠٠٠

٤L‫א‬‫א‬‫א‬L
           
 ٧L٣٠   ٢٠٠٠  ٧L٨ ‫א‬‫א‬L ٢٠٠٠
     
  ٢٠٠٠   ٢٠٠٠
   ٨L١   ٢٠٠٠

 ٥L‫א‬‫א‬L    
          
 ٧L٨  ‫א‬‫א‬‫א‬L ٢٠٠  ٧L٣٠   
   ٠   ٢٠٠٠
 ٨ L١     
٢٠٠ ٢٠٠٠
 ٠
٢٠٠
 ٠


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ٦L‫א‬L    
           
 ٧L١٥  ‫א‬KL ٢٥٠٠ ٧L١٠ L ٢٠{٠
  ١٧{٥   ‫א‬  ٠٠
 ٧L٣٠    ٠٠   
٢٠{٠  ٨ L١  ٢٠{٠
 ٠٠   ٠٠
١٧{٥
 ٠٠

 ٧L‫א‬L   
           
 ٧L٣٠    ٢٥٠٠  ٧L١٥  ‫א‬L ٢٥٠٠
    
 ٢٥٠٠   ٢٥٠٠
 ٨ L١   ٢٥٠٠

   ٨LL    
           
 ٧L١٧  ‫א‬L ١٤{٠٠  ٧L٣٠   ١٤{٠
   ٠    ٠٠
    
 ٨ L١   ١٤{٠٠ ١٤{٠
 ٠  ٠٠
١٤{٠٠
 ٠


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫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
 K‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬
 ١٤٢LL ‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬  
 W‫א‬‫א‬  
 ‫א‬‫א‬   CC
 ‫א‬   CC
 ‫א‬   CC
 ‫א‬   CC
 ‫א‬‫א‬   CC
 W‫א‬‫א‬  
 ‫א‬  CC 
 ‫א‬‫א‬  CC 
 ‫א‬‫א‬  CC 
 ‫א‬‫א‬  CC 
 W‫א‬‫א‬‫א‬  
 ‫א‬   CC
 ‫א‬   CC
 ‫א‬‫א‬   CC
 ‫א‬‫א‬‫א‬   CC
 ‫א‬   CC
 ‫א‬   CC
 ‫א‬   CC
 ‫א‬‫א‬‫א‬‫א‬  CC 
 
 CCC  CCC


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬W
٥٠٠٠J ١٠{٠٠٠–١٢{٠٠٠–٧٠{٠٠٠J ٣٩{٠٠٠
J ‫א‬‫א‬٢٠{٠٠٠١٥{٠٠٠–‫א‬٣٨{٠٠٠–‫א‬‫א‬٢٣{٠٠٠–
 ٢٠٠٠–‫א‬٦٠٠٠–‫א‬٦٠٠٠

 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬

 ‫א‬
 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬  
 L   ٣٩{٠٠٠
 ‫א‬L  ٧٠{٠٠٠ 
 L   ١٢{٠٠٠
 L  ١٠{٠٠٠ 
 ‫א‬L   ٥٠٠٠
 ‫א‬‫א‬L  ٢٣{٠٠٠ 
 ‫א‬‫א‬L   ٣٨{٠٠٠
 ‫א‬L   ١٥{٠٠٠
 ‫א‬‫א‬L  ٢٠{٠٠٠ 
 ‫א‬L   ٦٠٠٠
‫א‬‫א‬L   ٦٠٠٠
‫א‬‫א‬L   ٢٠٠٠
 ١٢٣{٠٠٠  ١٢٣{٠٠٠

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬L‫א‬L‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬LE١F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬L
 ‫א‬L
 ١٤٢LL  ‫א‬‫א‬
       
 ‫א‬L  ‫א‬L ***
 ‫א‬‫א‬L  ‫א‬L ***
 ‫א‬L L ***
 ‫א‬
 ‫א‬L ***
L ***
 ‫א‬
 ‫א‬‫א‬L ***
 ‫א‬‫א‬L ***
 ‫א‬‫א‬L ***
***  EE‫א‬FF
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬L
 ١٤٢LL‫א‬‫א‬
       
 EE‫א‬FF‫א‬L ***  W 
***
 ‫א‬‫א‬‫א‬‫א‬L  ‫א‬L
***
 ‫א‬‫א‬L  *** L ***
 ‫א‬‫א‬L  ‫א‬ ***
***
 ‫א‬‫א‬L  ‫א‬KL ***
  ‫א‬KL
 W‫א‬ 
 ‫א‬‫א‬‫א‬L
***
 ‫א‬KL
***
 ‫א‬‫א‬KL ***
 ‫א‬KL ***
***
 ‫א‬KL
***
 ‫א‬‫א‬‫א‬L ***
 L ***

 ***  ‫א‬  ***



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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬W 
 CCC    ‫א‬‫א‬‫א‬
 CCC  ‫א‬‫א‬‫א‬‫א‬
 CCC     ‫א‬
 CCC    ‫א‬‫א‬‫א‬
 ECCF   ‫א‬‫א‬‫א‬
 CCC        ‫א‬‫א‬‫א‬
 W‫א‬W
 CCC   ‫א‬‫א‬‫א‬EF
 CC     ‫א‬
 CC    ‫א‬
 CCC      
    ‫א‬‫א‬EF
 CCC     KJ 
 CCC     KJ 
 CCC    KJ 
 CCC    ‫א‬KJ 
 CCC     KJ 
 ECCCF  CCC     ‫א‬J 
 CCCC       ‫א‬



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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬٥٠٠٠J ٦٥{٠٠٠J ١L١٢٥{٠٠٠
 ‫א‬‫א‬٤٥٠٠–٦{٠٠٠
 ٢٠٠{٠٠٠J ‫א‬٣{٥٠٠
 ٤{٦٠٠J ‫א‬٣{٠٠٠
 ٧{٠٠٠–K٤{٠٠٠–‫א‬K٥{٥٠٠ 
 K٦{٧٠٠–K٥{٣٠٠J ‫א‬٣٩{٠٠٠

 K‫א‬٢٥{٠٠٠‫א‬٣٥{٠٠٠‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬L‫א‬L‫א‬W‫א‬
 ‫א‬L
 ١٤٢٢L١٢٣L٣٠‫א‬‫א‬
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬L  ٢٠٠{٠٠٠  ١L١L  ٢٥{٠٠٠
‫א‬L   ٣{٠٠٠  ‫א‬L  ٦٥{٠٠٠
 ‫א‬  ٢٥{٠٠٠  KL  ٦{٠٠٠
 ١٢L٣٠L  L  ٤{٥٠٠
  ‫א‬‫א‬  ٣{٥٠٠
  L  ٥{٠٠٠
  ‫א‬‫א‬L ١{١١٩{٠٠٠
  ‫א‬‫א‬L 
  E‫א‬F 
 ٢٢٨{٠٠٠  ٢٢٨{٠٠٠


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬L
 ١٤٢٢L١٢L٣٠‫א‬‫א‬
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ‫א‬L  ١١٩{٠٠٠  ‫א‬KL  ٥{٥٠٠
 L  ٤{٦٠٠
  ‫א‬  ٤{٠٠٠
  KL  ٧{٠٠٠
  ‫א‬L  ٣٩{٠٠٠
  ‫א‬‫א‬‫א‬L  ٥{٣٠٠
  ‫א‬KL  ٦{٧٠٠
  L  ٤٦{٩٠٠٠
  ‫א‬L 
 ١١٩{٠٠٠  EE‫א‬FF  ١١٩{٠٠٠


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬L‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬L‫א‬

 ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
  ٢٠٠{٠٠٠  W‫א‬
   ‫א‬‫א‬
  ٩{٦٠٠  E٤{٦٠٠H٥{٠٠٠F
 ١٩٠{٤٠٠   ‫א‬
   W‫א‬‫א‬
  ٢٥{٠٠٠  ١L١‫א‬
  ٦٢{٠٠٠  ٦٥{٠٠٠‫א‬H
  ٦{٠٠٠  ٣{٠٠٠‫א‬‫א‬EJ F
  ٤{٥٠٠  ‫א‬H
  ٣{٥٠٠  ‫א‬‫א‬H
  ١٠١{٠٠٠  ‫א‬H
 ٧٦٠{٠٠٠  E٢٥{٠٠٠F  ‫א‬‫א‬
 ١١٤{٤٠٠   ١٢L٣٠
   ‫א‬
   W‫א‬
   W
   ٥{٥٠٠‫א‬K
   ٤{٠٠٠‫א‬K
  ١٦{٥٠٠  ٧{٠٠٠‫א‬K
  
   W‫א‬
   ٣٩{٠٠٠‫א‬
   ٥{٣٠٠K
  EHF٥١{٠٠٠  ٦{٧٠٠K
 E٦٧{٥٠٠F  
 ٤٦{٩٠٠  
 ‫א‬
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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫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 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
E١F
 ‫א‬‫א‬

. ١١١ ‫ﻡ ( ﺹ‬١٩٩٩ ‫ ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ ﻟﻠﻄﺒﺎﻋﺔ ﻭﺍﻟﻨﺸﺮ ﺳﻨﺔ‬: ‫ ﺍﶈﺎﺳﺒﺔ ﰲ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺴﻴﺎﺣﻴﺔ ﻭﺍﻟﻔﻨﺪﻗﻴﺔ ) ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬، ‫ ﻓﺆﺍﺩ ﺍﻟﺴﻴﺪ ﺍﳌﻠﻴﺠﻲ‬. ‫( ﺩ‬١)
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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

  ‫א‬‫א‬ 
‫ﺣﻘﻮﻕ ﺍﳌﻠﻜﻴﺔ‬  ‫א‬  CCC
CCC  ‫א‬‫א‬EJ F CCC
 ‫א‬    ECCF
HCCC  ‫א‬‫א‬EJ F  CCC
 ‫א‬   CCC
 CCC  ‫א‬‫א‬EJ F  ECCF
  ‫א‬  CCC
 ‫א‬  ‫א‬‫א‬EJ F  CCC
CCC  ‫א‬‫א‬  ECCF
 ____  ‫א‬‫א‬EJ F  CCC
CCC  ‫א‬‫א‬  CCC
 ____  ‫א‬  ECCF
CCC    CCC
 ____    CCC
    ECCF
  ‫א‬  CCC
 
  CCC
  CCC
  CCC
  CCC
 CCC  CCC
 CCC
 ‫א‬‫א‬‫א‬‫א‬W
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٤٠{٠٠٠J ٣٠{٠٠٠–‫א‬٦٠{٠٠٠

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬٩{٠٠٠–١٥{٠٠٠–٨٠٠٠
 ‫א‬٢١{٥٠٠–١٨{٥٠٠J ‫א‬٧١{٠٠٠
 ‫א‬‫א‬‫א‬J ٤٠{٠٠٠‫א‬‫א‬‫א‬J ١٩٠{٠٠٠
 K١٨٠{٠٠٠‫א‬‫א‬–٢٥{٠٠٠
 K١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬W‫א‬

 ١٤٢٢L١٢L٣٠‫א‬‫א‬
 ‫א‬  ١٩٠{٠٠٠  
   ‫א‬  ٦٠{٠٠٠
     ٣٠{٠٠٠
     ٤٠{٠٠٠
     ٨{٠٠٠
     ١٥{٠٠٠
 ‫א‬   ‫א‬ 
     ٩{٠٠٠
 ‫א‬‫א‬  ٤٠{٠٠٠    ٧١{٠٠٠
 ‫א‬‫א‬  ٢٥{٠٠٠    ١٨{٥٠٠
 ‫א‬  ١٨{٠٠٠  ‫א‬  ٢١{٥٠٠
  ٢٧٣{٠٠٠  ٢٧٣{٠٠٠

 







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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬
 W‫א‬
 ‫؟‬‫א‬‫א‬E×F‫א‬‫א‬E FW‫א‬‫א‬‫א‬
 E F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 E F   ‫א‬‫א‬‫א‬J 
 E F  ‫א‬‫א‬‫א‬‫א‬‫א‬–
 E F   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–
 E F    ‫א‬‫א‬‫א‬–
 E F    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–
 E F      ‫א‬‫א‬‫א‬‫א‬‫א‬–
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–
 E F          ‫א‬

 W‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 W‫א‬J 
 –٣  ‫א‬‫א‬‫א‬–٢   –١
 W‫א‬–
 ‫א‬–٣  ‫א‬‫א‬‫א‬–٢   –١
 W‫א‬‫א‬–
 ‫א‬–٢   ‫א‬–١
 ‫א‬‫א‬–٤   ‫א‬–٣
 W‫א‬–
 ‫א‬‫א‬–٢    ‫א‬‫א‬‫א‬–١
 ‫א‬‫א‬–٤     ‫א‬–٣
 ‫א‬‫א‬–٥
 W‫א‬‫א‬‫א‬–
 ‫א‬‫א‬–٣  ‫א‬–٢   –١

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

١٢٠{٠٠٠‫א‬‫א‬٣٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬–
 W‫א‬
 ١٨٠{٠٠٠–٢   ٤٢٠{٠٠٠–١
 –٤   ٣٠٠{٠٠٠–٣
 W‫א‬‫א‬‫א‬–
 K‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬–٣
 K–٤
‫א‬٣٠٠{٠٠٠E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬–
 W‫א‬١٩٠{٠٠٠
 ٣٠٠{٠٠٠–٢   ٤٩٠{٠٠٠–١
 –٤   ١١٠{٠٠٠–٣


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 ١٤٢٢
‫א‬٦٠{٠٠٠‫א‬٨L١
 K‫א‬
 K٣٠{٠٠٠‫א‬‫א‬٨L٣
 K٥٠٠٠‫א‬‫א‬‫א‬L٨L٤
 K‫א‬١٠{٠٠٠‫א‬L٨L٦
 K‫א‬٨٠٠٠‫א‬‫א‬‫א‬‫א‬L٨L٨
 K‫א‬٢٥٠٠‫א‬‫א‬٨L١٠
 K‫א‬‫א‬٣٠٠٠L٨L١١
 K٥٠٠٠٨L١٣
 K‫א‬٢٠٠٠‫א‬٨L١٥
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 ١٤٢٢
 K٤٠٠٠‫א‬‫א‬‫א‬٩L١٦
 K٦٥٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٩L١٨
 K‫א‬٥٠٠‫א‬٩L١٩
 K‫א‬٥٠٠٠‫א‬‫א‬٩L٢١
‫א‬‫א‬ ‫א‬‫א‬٩L٢٣
 ٤٥٠٠
 K٧٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬٩L٢٤
 K‫א‬‫א‬‫א‬١٥٠٠‫א‬٩L٢٦
 K‫א‬‫א‬٩L٢٨
 K١٠٥٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٩L٢٩

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬‫א‬E١FW‫א‬
 K‫א‬L،‫א‬‫א‬‫א‬LE٢F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 K١٤٢١L١٢L٣٠
 ‫א‬‫א‬١٤٠{٠٠٠–‫א‬‫א‬‫א‬٧٠٠٠٠
 ‫א‬‫א‬١٥٠٠٠–‫א‬٢٥٠٠٠
 ٤٠٠٠–‫א‬٤٥٠٠
 ٦٣٠٠–٥٥٠٠
 ٢٦٠٠–‫א‬٢٤٠٠٠
 ‫א‬‫א‬٣٧٠٠–‫א‬٢٣٠٠
 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬W‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬
 ٢٥٠٠٠–٢٠{٠٠٠
 ‫א‬٩٥٠٠٠–١٥٠٠٠
 ‫א‬٣٨٥٠٠–‫א‬‫א‬١٩٥٠٠
 ‫א‬٥٩٠٠٠–‫א‬‫א‬٢٧٥٠٠
 ١٣٠٠٠–‫א‬٢٣٥٠٠
 ٦٠٠٠–٤٥٠٠
 ‫א‬‫א‬‫א‬‫א‬١٥٠٠٠
 ‫א‬٧٢٥٠٠
 E٢١٧٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬F

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 ‫א‬
 ١٤٢١L١٢L٣٠
 ١٥٠٠٠–‫א‬٨٥٠٠٠
 ٣٤٥٠٠–٢٤٠٠٠
 ٤٥٠٠٠–٩٥٠٠
 ‫א‬١٩٠٠–EF‫א‬١٩٠٠٠
 E‫א‬‫א‬F‫א‬٦٥٠٠٠–‫א‬٦٧٠٠٠
 ‫א‬١٩٠٠–١٠٠{٠٠٠‫א‬
 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬W‫א‬
 E٢٣٣٩٠٠‫א‬‫א‬W‫א‬F

- ٧٩ -
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬ECF‫א‬‫א‬E FW‫א‬‫א‬‫א‬
 ECFEF  ECFEF  ECFEF  E FEF
 E FEF  E FEF  ECFEF  E FEF

 W‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 E٥F–  E١F–  E٢F–  E١F–
 E٣F–  E٣F–  E٢F–  E٣F–

 ‫א‬
 W‫א‬‫א‬‫א‬
  ‫א‬    ‫א‬‫א‬  ‫א‬ ‫א‬
  ‫א‬L   ‫א‬L ٦٠{٠  ٨L١
   ‫א‬L    ‫א‬‫א‬L ٣٠{٠  ٨L٣
  ‫א‬‫א‬L    ‫א‬L ٥٠٠٠  ٨L٤
   ‫א‬L    ‫א‬L ١٠{٠  ٨L٦
 ‫א‬ ‫א‬‫א‬L    ‫א‬L ٨٠٠٠  ٨L٨
   ‫א‬L   ‫א‬‫א‬L ٢٥٠٠  ٨L١٠
   ‫א‬L    ‫א‬‫א‬L ٣٠٠٠  ٨L١١
 ‫א‬ ‫א‬‫א‬L    ‫א‬L ٥٠٠٠  ٨L١٣
   ‫א‬L  ‫א‬ L ٢٠٠٠  ٨L١٥


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 
 ‫א‬  ‫א‬   
‫א‬ 
L٩L١٦  ٥١٠٠  ١ ‫ ﺃﺟﻬﺰﺓ ﺍﻟﺘﻜﻴﻴﻒ‬/ ‫ﻣﻦ ﺡ‬ ١٢٠ ١٢٠
 ١٤٢٢  ٢  ‫א‬  ٠٠  ٠٠

 ٩L١٨  ١٢٠١  ٣ ‫ ﺍﳋﺰﻳﻨﺔ‬

/ ‫ﻣﻦ ﺡ‬ E F ‫א‬
٦٥٠ ٦٥٠
 ٥١  ‫א‬‫א‬‫א‬L  ٠  ٠
‫ ﻣﺼﺮﻭﻓﺎﺕ ﻧﻘﻞ ﻓﻮﺝ ﺳﻴﺎﺣﻲ‬/ ‫ﻣﻦ ﺡ‬
 ٩L١٩  ١٢٠٢  ٤  ٥٠٠
 ٣  ‫א‬L ٥٠٠ 
 ٩L٢١  ٤٢٠٥  ٥ ‫ ﺃﺟﻬﺰﺓ ﺍﳊﺎﺳﺐ ﺍﻵﱄ‬/ ‫ﻣﻦ ﺡ‬ ٥٠٠ ٥٠٠
 ٥٢ F‫א‬‫א‬L  ٠  ٠
 E‫א‬ 
 ٩L٢٣  ٢٥٠٠  ٦ ‫ ﻣﺼﺮﻭﻓﺎﺕ ﺍﻹﳚﺎﺭ‬/ ‫ﻣﻦ ﺡ‬ ٩٠٠ ٩٠٠
 ٢  ‫א‬L  ٠  ٠
 / ‫ﻣﻦ ﺡ‬
‫ﺍﻟﻌﻤﻼﺀ‬   ‫א‬
 ٩L٢٤  ١٢٠٣  ٧ ٧٠٠ ٧٠٠
 ٥١ ‫א‬‫א‬L  ٠  ٠
 ٩L٢٦  ٣٠٠٦  ٨ ‫ ﻣﺼﺮﻭﻓﺎﺕ ﺻﻴﺎﻧﺔ ﺍﻟﺴﻴﺎﺭﺍﺕ‬/ ‫ﻣﻦ ﺡ‬  ١٥٠
 ٣  ‫א‬L ١٥٠  ٠

 ٩L٢٨  ٢٦٠١  ٥٢  E‫א‬F‫א‬‫א‬L  ٥٠٠
 ٢  ‫א‬L ٥٠٠  ٠
 ٩L٢٩  ١٢٠٥  ٣ ‫ ﺍﳋﺰﻳﻨﺔ‬/ ‫ﻣﻦ ﺡ‬  ١٠٥
 ٥١ ‫א‬‫א‬L ١٠٥  ٠٠
‫א‬
  ٥٧٠ ٥٧٠


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 E‫א‬LF
             
 ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬
L
‫א‬‫א‬L
 ٩L١٩   ٥٠٠  ٩L١٨ ٦٥٠٠
 ‫א‬
 
L ‫א‬‫א‬L ١٠٥٠
 ٩L٢٦  ١٥٠٠  ٩L٢٩
 ‫א‬‫א‬  ‫א‬  ٠
 ٩L٣٠   ١٥٠٠٠   
١٧٠٠
  ١٧٠٠٠  
 ٠
١٥٠٠
    ١٠L١  
 ٠

 E‫א‬‫א‬‫א‬LF
             
 ٩L١٨ ‫א‬L  ٦٥٠٠  ٩L٣٠   ٢٤٠٠٠
 ٩L٢٤ ‫א‬L  ٧٠٠٠   
 ٩L٢٩ ‫א‬L  ١٠٥٠٠   
   ٢٤٠٠٠   ٢٤٠٠٠
 ١٠L١    ٢٤٠٠٠   



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 ‫א‬‫א‬‫א‬ ١٨٥
‫א‬‫א‬ ‫א‬
 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬
 
  ٧٠{٠٠٠
  ١٤٠{٠٠٠
  ٢٥{٠٠٠
  ١٥{٠٠٠
 ٢٥٠{٠٠٠
 
  ٢٤{٠٠٠
  ٤٥٠٠
  ٤٠٠٠
  ٥٥٠٠
  ٦٣٠٠
  ٢٦٠٠
  ٢٣٠٠
  ٣٧٠٠
 E٥٢٩٠٠F   ‫א‬‫א‬
 ١٩٧١٠٠
- ٨٣ -
‫א‬

 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 W‫א‬W
 ‫א‬
 ‫א‬K
 K
 K
 K
 K
 ‫א‬
  

 ‫א‬

 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬  
 L   ٢٠{٠٠٠
 L   ٢٥{٠٠٠
 L   ١٥{٠٠٠
 ‫א‬L   ٩٥{٠٠٠
 ‫א‬‫א‬‫א‬L  ١٩{٥٠٠ 
 ‫א‬‫א‬L  ٣٨{٥٠٠ 
 ‫א‬‫א‬L  ٢٧{٥٠٠ 
 ‫א‬‫א‬L  ٥٩{٠٠٠ 
 ‫א‬L   ٢٣{٥٠٠
 ‫א‬L   ١٣{٠٠٠
 L   ٤٥٠٠
 L   ٦٠٠٠
 ‫א‬‫א‬‫א‬‫א‬L   ١٥٠٠٠
 ‫א‬L  ٧٢{٥٠٠
  ٢١٧{٠٠٠  ٢١٧{٠٠٠


- ٨٤ -
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬
 ١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬
 ‫א‬           ‫א‬
 ‫א‬  ٦٧{٠٠٠   
 ‫א‬H  ١٠٠{٠٠٠    ١٥{٠٠٠
  ‫א‬  ٨٥{٠٠٠
 ١٦٧{٠٠٠    ٢٤{٠٠٠
  ‫א‬‫א‬  ١٢٤{٠٠٠
 ‫א‬   ‫א‬ 
 ‫א‬  ٦٥{٠٠٠    ٣٤{٥٠٠
     ٩٥٠٠
  ١٩٠٠    ٤٥{٠٠٠
 ‫א‬  ‫א‬  ١٩{٠٠٠
 ‫א‬  ١٩٠٠
  ‫א‬  ١٠٩{٩٠٠
 ‫א‬‫א‬
  ٢٣٣{٩٠٠   ٢٣٣{٩٠٠


- ٨٥ -
  ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬

٥
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ٪١٠٠‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٤

 K‫א‬‫א‬W‫א‬

 K‫א‬W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢

- ٨٦ -
 ‫א‬‫א‬ ١٨٥ ‫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
E‫א‬‫א‬F‫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‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬،
  ‫א‬،٪١٠٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬–٣
 W‫א‬‫א‬‫א‬W
 K‫א‬‫א‬J 
‫א‬‫א‬‫א‬‫א‬W١
‫א‬‫א‬‫א‬‫א‬١٠{٠٠٠٤٠{٠٠٠
 K١٤٢٢‫א‬
 K‫א‬‫א‬W‫א‬


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬
‫א‬
 ‫א‬  ‫א‬    
 ١٤٢٢L١L١    
  ‫א‬L  ١٠{٠٠٠
 ‫א‬L  ٣٠{٠٠٠
 ‫א‬L ٤٠{٠٠٠
‫א‬‫א‬‫א‬
 ‫א‬
 W‫א‬‫א‬–
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬
–٤٥٠٠٠‫א‬‫א‬‫א‬‫א‬W٢
 K١٤٢٢٢٠{٠٠٠–‫א‬٥٠{٠٠٠–١٥٠٠٠
 K‫א‬–١W‫א‬
 K‫א‬‫א‬‫א‬J ٢
‫א‬
 ‫א‬ ‫א‬  ‫א‬    
L٧L١     
١٤٢٢  ١٠  ‫א‬L  ٤٥{٠٠٠
 ١١  ‫א‬L  ١٥{٠٠٠
 ١٢  ‫א‬‫א‬L  ٥٠{٠٠٠
 ١٣  ‫א‬L  ٢٠{٠٠٠
 ١٤  ‫א‬L ١٣٠{
‫א‬‫א‬  ٠٠٠


- ٨٨ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬
 ١٤٢٢L٧L١
         
 ‫א‬  ١٣٠{٠٠٠   
    ٤٥{٠٠٠
   ١٥{٠٠٠
 ‫א‬  ٥٠{٠٠٠
 ‫א‬ 
   ٢٠{٠٠٠

 ١٣٠{٠٠٠ 
 ١٣٠{٠٠٠
 K‫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١٤٢٢W٣
 W‫א‬‫א‬١٥٠{٠٠٠
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬٨L٣J
 
 W‫א‬‫א‬‫א‬٨L٦J
 K٥٠٠٠–٢٥٠٠٠–٢٠{٠٠٠
 W‫א‬‫א‬٨L١٠J
 K‫א‬٧٠٠٠–١٩٠٠٠–٢٤٠٠٠

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬E١FW‫א‬
 ١٤٢٢L٨L١٠‫א‬‫א‬‫א‬E٢F 
 W‫א‬
 K٥٠{٠٠٠Z٣D١٥٠{٠٠٠Z

- ٩٠ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬
 ‫א‬       

‫א‬
١٤٢٢L٨L٣     
   ‫א‬L  ٢٥٠٠٠
 ‫ ﺍﻟﺒﻨﻚ‬/ ‫ﺡ‬  ٢٥٠٠٠
  L ٥٠{٠٠٠ 
   ‫א‬‫א‬  
  ‫א‬‫א‬‫א‬‫א‬  

  ٢٠٠٠٠
 
 ‫א‬L ٢٥٠٠٠
١٤٢٢L٨L٦ 
 ‫א‬‫א‬L


 ٥٠٠٠
 


٥٠{٠٠٠
 ‫א‬L 
  
  L  ٢٤٠٠٠
 ‫א‬‫א‬  ١٩٠٠٠
  ‫א‬ 
 ٧٠٠٠
   ٥٠{٠٠٠
L٨L١٠  ‫א‬L
 ١٤٢٢  ‫א‬‫א‬L
 ‫א‬L
 L
‫א‬‫א‬
 ‫א‬‫א‬

- ٩١ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ١٤٢٢L٨L١‫א‬‫א‬‫א‬‫א‬
     
 ‫א‬    
 ‫א‬  ٥٠{٠٠٠    ٥٠٠٠
 ‫א‬  ٥٠{٠٠٠  ‫א‬  ٤٤٠٠٠
 ‫א‬  ٥٠{٠٠٠    ٢٤٠٠٠
     ٢٠{٠٠٠
‫א‬  ١٥٠{٠٠٠  
   ‫א‬ 
    ٢٥٠٠٠
    ٣٢٠٠٠
 ١٥٠{٠٠٠  ١٥٠{٠٠٠

 W‫א‬‫א‬‫א‬‫א‬–
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،
 W‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 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‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ،،‫א‬١٤٢٢W٤
٢‫א‬١٢٠{٠٠٠‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،١L٢L

 K‫א‬‫א‬‫א‬EF‫א‬١L٣
 W‫א‬‫א‬EF‫א‬١L٥
‫א‬‫א‬‫א‬،١٤٠٠٠–٦٠٠٠–٢٠{٠٠٠
 K
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬EF‫א‬١L٨
 W‫א‬
 ‫א‬  ٤٢٠٠٠    ١٦٠٠٠
     ٥٠٠٠
 ‫א‬  ١٨٠٠٠    ١٨٠٠٠
 ‫א‬  ١٦٠٠٠    ٧٥٠٠
     ٢١٥٠٠
    ٨٠٠٠
 
  ٧٦٠٠٠   ٧٦٠٠٠

‫א‬‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬
 WEF‫א‬‫א‬‫א‬،
‫א‬‫א‬EF‫א‬‫א‬١٤٠٠٠–‫א‬٣٠٠٠–‫א‬٢٠{٠٠٠
 K‫א‬
 K‫א‬‫א‬–١W‫א‬
 K‫א‬‫א‬‫א‬–٢



- ٩٣ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬
 W‫א‬
 ٤٨٠٠٠Z ٢ 
C١٢٠{٠٠٠Z  EF‫א‬
 ٥
 ٤٨٠٠٠Z  C١٢٠{٠٠٠Z  EF‫א‬
٢

٥
 ٢٤٠٠٠Z ١ C١٢٠{٠٠٠Z  EF‫א‬
 ٥



- ٩٤ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬    
 ‫א‬
١٤٢٢L١L٣     
  ١  ‫א‬L  ٢٤٠٠٠
‫ ﺍﻟﺒﻨﻚ‬/ ‫ﺡ‬
  ٢  ٢٤٠٠٠
 EFL
  ٥١ ‫ﺳﺪاد اﻟﺸﺮﻳﻚ ) أ ( ﺣﺼﺔ اﻟﻨﺼﻒ ﻧﻘﺪا واﻟﻨﺼﻒ‬
٤٨٠٠٠ 
  . ‫ﺑﺸﻴﻚ‬  
 
   
 ‫א‬‫א‬L
١٤٢٢L١L٥   
 ‫א‬L
  ٣  ‫א‬L
 ٢٠٠٠٠
  ٤  ‫א‬L   ٦٠٠٠
  ٥  EFL  ١٤٠٠٠
  ١ ‫א‬EF‫א‬‫א‬   ٨٠٠٠
  ٥١  K‫א‬ ٤٨٠٠٠ 
 
   
 ‫א‬L
   
 ‫א‬L
١٤٢٢L١L٨   ‫א‬‫א‬L
 
 ٦  ‫א‬L  ٢٠٠٠٠
 ٤  L   ٣٠٠٠
 ٣    ١٤٠٠٠
 ٧  EFL   ٧٥٠٠
 ‫א‬‫א‬L
 ٢  ٢١٥٠٠
 ‫א‬‫א‬L
 ٥١ ٢٤٠٠٠
 ‫א‬L
 ٥٢ ‫א‬EF‫א‬‫א‬
١٨٠٠٠
 ٥٣  ‫א‬‫א‬ ١٦٠٠٠
 ٥٤  ٨٠٠٠

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬–
٦٦٠٠٠Z٢١٥٠٠H٧٥٠٠H١٤٠٠٠H٣٠٠٠H٢٠٠٠٠ZEF‫א‬‫א‬‫א‬
 
 ٥٨٠٠٠Z١٦٠٠٠H١٨٠٠٠H٢٤٠٠٠Z‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ٨٠٠٠Z٥٨٠٠٠–٦٦٠٠٠Z‫א‬‫א‬
‫א‬EF‫א‬‫א‬‫א‬E٨٠٠٠F‫א‬‫א‬–
 K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٤٢٢L١L١
          
 ‫א‬     ٢٠{٠٠٠
 EF‫א‬  ٤٨{٠٠٠    ٣٤{٠٠٠
 EF‫א‬  ٤٨{٠٠٠  ‫א‬  ٩٠٠٠
 EF‫א‬  ٢٤{٠٠٠    ١٤٠٠٠
  ١٢٠{٠٠٠   
 ‫א‬  ٨٠٠٠  ‫א‬  ٧٥٠٠
 ‫א‬     ٤٥{٥٠٠
 ‫א‬  ١٨{٠٠٠    ٣٢{٠٠٠
 ‫א‬‫א‬  ١٦{٠٠٠    ١٦٢{٠٠٠
 ١٦٢{٠٠٠ 

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬EF
 W‫א‬
 ‫א‬‫א‬E٢F     E١F
 ٥L١  ١L١J ‫א‬LGG
     ‫א‬LGG
 ‫א‬LGG      
 ‫א‬LGG   
 ‫א‬LGG   LGG 
 ‫א‬EF‫א‬‫א‬  LGG 
 ‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬ECF‫א‬‫א‬E FW‫א‬‫א‬‫א‬
 E F    K‫א‬‫א‬‫א‬‫א‬–١
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬–٢
 E F           ‫א‬
 E F    K‫א‬–٣
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬–٤
 E F          K‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬–٥
 E F          K‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬–٦
 E F         K‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 ……‫א‬–١
 K‫א‬‫א‬J 
 K‫א‬‫א‬–
 K–
‫א‬‫א‬‫א‬‫א‬–٢
 ……
 K‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬–
 K‫א‬‫א‬‫א‬‫א‬‫א‬–
 K–
‫א‬ ٢٥٠٠٠‫א‬٨٥٠٠٠‫א‬‫א‬‫א‬–٣
 ……‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ٦٠{٠٠٠–  ٨٥{٠٠٠–  ١١٠{٠٠٠٠J 


 ٥٠{٠٠٠  ١٥٠{٠٠٠ ‫א‬‫א‬–٤
 ……‫א‬‫א‬٨٠{٠٠٠‫א‬
 –  ٢٠{٠٠٠– ٢٠٠{٠٠٠– ١٠٠{٠٠٠J 
 W‫א‬‫א‬‫א‬–٥
 K‫א‬‫א‬J 
 ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬‫א‬–
 ‫א‬
 K–
 K–


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬
 W‫א‬‫א‬
٨٠{٠٠٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬١٤٠٠٠–٦٠٠٠–٢٠{٠٠٠
 K‫א‬‫א‬–١W‫א‬
 K‫א‬‫א‬‫א‬‫א‬–٢

 W‫א‬‫א‬
F١٤٢٢‫א‬
١٠٠{٠٠٠‫א‬‫א‬E‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬٥L٣L٢
 K‫א‬‫א‬–١
 K‫א‬‫א‬–٢
 K‫א‬–٣
 K–٤
 K‫א‬
 K‫א‬‫א‬J ١W‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ – ٢
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
E١F
 W١٤٢٢L٩L٣٠‫א‬‫א‬،‫א‬

١٤‫ ( ﺹ‬١٩٩٣ ، ‫ ﻣﺆﺳﺴﺔ ﺷﺒﺎﺏ ﺍﳉﺎﻣﻌﺔ‬: ‫ ﻋﺒﺪﺍﻟﻔﺘﺎﺡ ﺍﻟﺼﻤﺪ – ﺍﶈﺎﺳﺒﺔ ﰲ ﺷﺮﻛﺎﺕ ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ ) ﺃﺷﺨﺎﺹ ﻭﺃﻣﻮﺍﻝ ( ) ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬. ‫( ﺩ‬١)
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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬  ٤٥{٠٠٠    ١٥{٠٠٠

     ٦٥٠٠
     ١٨٥٠٠
 ‫א‬  ٢٠{٠٠٠    ٩٠٠٠
    ١٦{٠٠٠
 ٦٥{٠٠٠  ٦٥{٠٠٠

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬١٦٠٠٠J  ٥٠٠٠J  ٢٠{٠٠٠
‫א‬
 ‫א‬١L١L٢١٠٠{٠٠٠‫א‬‫א‬
 K‫א‬

 ٦٠٠٠١٢٠٠٠‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬‫א‬–١W‫א‬
 K١٤٢٢L١٠L١‫א‬‫א‬‫א‬J ٢

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬
    ‫א‬
 ‫א‬  ٢٥٠٠٠   ‫א‬
 ‫א‬   ‫א‬ ‫א‬‫א‬‫א‬
 ٥٠٠٠  ‫א‬ ‫א‬
 ٢٠{٠٠٠ ‫א‬
 ١٥{٠٠٠ ‫א‬–
 ٧٦٠٠ 
 ١٨{٤٠٠ ‫א‬‫א‬
‫א‬
 ٢٤٠٠٠K‫א‬
 ٧٠٠٠
 ٢١٠٠٠
 ١٨٠٠٠
 ٩٥٠٠
 ١١٥٠٠
 ٩١٠٠٠
 
 ‫א‬  ‫א‬
   ‫א‬
 ‫א‬  
 
  ٩١{٠٠٠


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬ECF‫א‬‫א‬E FW‫א‬‫א‬‫א‬
 ECF–٤  E F٣  ECF–٢  E F–١
 E F–٦  ECF–٥
 W‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 EF–٥ EF–٤ EF–٣  EF–٢  EF–١


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬
L١   ‫ﻣﻦ ﻣﺬﻛﻮﺭﻳﻦ‬  
 ٢  ١  ‫א‬L  

  ٢  ‫א‬L  ٢٠{٠٠
 ٢١  ‫א‬L ٤٠{٠  ٠
  ‫א‬‫א‬‫א‬‫א‬  ٠٠ ٢٠{٠٠
   ‫א‬   ٠
L١  ٣    
 ٢  ٤  ‫א‬‫א‬L  


 ٥  ‫א‬L  
 ‫א‬‫א‬L


٢٢ ٤٠{٠ ٢٠{٠٠٠
 ‫א‬‫א‬L  ٠٠ ٦٠٠٠
‫א‬‫א‬‫א‬ ١٤٠٠
 ‫א‬  ٠

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬
          
 ‫א‬    
 ‫א‬  ٤٠{٠٠٠  ‫א‬  ٢٠{٠٠٠
 ‫א‬‫א‬  ٤٠{٠٠٠    ٦٠٠٠
  
 ١٤٠٠٠
 ٨٠{٠٠٠  ‫א‬

  
 ٢٠{٠٠٠
  
 ٢٠{٠٠٠
 ٨٠{٠٠٠
 ٨٠{٠٠٠

 W‫א‬‫א‬‫א‬
 ‫א‬
L٤L١     
 ١٤٢٢  ١  ‫א‬L  ٢٠{
  ٢  ‫א‬L  ٠٠٠
  ٣  ‫א‬L  ٣٠{
   ‫א‬  ٠٠٠
 ٢١  ‫א‬L ٢٠{٠ ٥٠{
 ٢٢  ‫א‬L  ٠٠ ٠٠٠
 ٢٣  ‫א‬L ٣٠{٠ 
  ‫א‬‫א‬‫ א‬ ٠٠ 
    ٥٠{٠ 
  ٤   ٠٠ 
L٤L١   ‫א‬L  
 ١٤٢٢  ١  ‫א‬  
  ٢  ‫א‬L  ٣٥{
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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

   ‫א‬L  ٠٠٠
  ٤ ‫א‬‫א‬ ١٠{٠ 
  ٢  ‫ א‬ ٠٠ 
L٥L١  ‫א‬L ٢٥{٠ 
 ١٤٢٢  ‫א‬L  ٠٠ 
  ‫א‬‫א‬‫א‬  ١٥{
  ٠٠٠
١٥{٠
 ٠٠
 ‫א‬
١٤٢٢L٦L١   ٥  ‫א‬L  ٣٥{٠
       ٠٠
  ١  ‫א‬L ١٠{٠٠ 
  ٣  ‫א‬L  ٠ 
  ‫א‬‫א‬ ٢٥{٠٠ 
  ٥  ‫א‬L  ٠ 
١٤٢٢L٧L١  ٢ ‫א‬L  ١٥{٠
       ٠٠
‫א‬‫א‬ ١٥{٠٠
 ٠

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬W 
           
 ‫א‬  ٢٠{٠٠٠  
 ‫א‬  ٣٠{٠٠٠   ٥٠{٠٠٠
 ‫א‬  ٥٠{٠٠٠    ٥٠{٠٠٠
 ‫א‬  
 ١٠٠{٠٠٠
 ١٠٠{٠٠٠
 W‫א‬‫א‬‫א‬
‫א‬‫א‬
 ١٤٢٢L١٠L١    
  ‫א‬L  ٢٠{٠٠٠
  ‫א‬L   ٥٠٠٠
  ‫א‬‫א‬L  ١٦{٠٠٠
  ‫א‬L   ٩٠٠٠
  ‫א‬L  ١٦{٠٠٠
  ‫א‬L   ٤٠٠٠
    
  ‫א‬L ٥٠{٠٠٠ 
  ‫א‬‫א‬L ٢٠{٠٠٠ 
 ١٤٢٢L١٠L١  ‫א‬‫א‬‫א‬  

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

    
  ‫א‬L  
  ‫א‬‫א‬L   ٦٠٠٠
  ‫א‬L  ١٢٠٠٠
  ‫א‬L   ٧٠٠٠
 ١٤٢٢L١٠L١ ‫א‬‫א‬ ٢٥{٠٠٠ 
 ‫א‬  
 ‫א‬L  
‫א‬‫א‬L  
 ‫א‬‫א‬‫א‬  ٢٥{٠٠٠
٢٥{٠٠٠


- ١٠٨ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

‫א‬‫א‬‫א‬W
           
 ‫א‬    
     ٢٠{٠٠٠
 ‫א‬  ٥٠{٠٠٠    ١١{٠٠٠
 ‫א‬  ٢٥{٠٠٠  ‫א‬  ١٦{٠٠٠
 ‫א‬  ٢٥{٠٠٠    ١٢{٠٠٠
  ١٠٠{٠٠٠  ‫א‬  ٤٠٠٠
 ‫א‬   ‫א‬ 
  ٢٠{٠٠٠    ٩٠٠٠
 ‫א‬     ٤٨{٠٠٠
  ١٢٠{٠٠٠
 ١٢٠{٠٠٠


- ١٠٩ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ٦٣{٨٠٠   
     ٢٤٠٠٠
     ٧٠٠٠
   ‫א‬  ٢٠{٠٠٠
     ١٥{٠٠٠
 ‫א‬   ‫א‬ 
 ‫א‬  ١٨{٠٠٠    ٥٠٠٠
 ‫א‬  ٢١{٠٠٠  ‫א‬  ٩٥٠٠
 ‫א‬  ٧٦٠٠    ١٨٤٠٠
    ١١{٥٠٠
 ١١٠{٤٠٠  ١١٠{٤٠٠

- ١١٠ -
  ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬‫א‬
‫א‬‫א‬

٦
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ٪١٠٠‫א‬‫א‬W‫א‬‫א‬

J W‫א‬‫א‬‫א‬‫א‬ W‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٣

 K‫א‬‫א‬W‫א‬‫א‬

 K٣W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J ٣






- ١١١ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 W‫א‬–
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
‫א‬‫א‬،‫א‬‫א‬،٥٠٠
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬J 
٦‫א‬‫א‬‫א‬
 W٢‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬ ‫א‬
 W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ١
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬J ٢
‫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
 W‫א‬J ٣
‫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
 W‫א‬J ٤
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬



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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬B.S.P W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ( ADM ) 
 ( ACM ) ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
WK‫א‬‫א‬K‫א‬
 KL‫א‬‫א‬‫א‬‫א‬
 W ADM EF
‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 



















 W ( ACM ) ‫א‬EF
F‫א‬ ،‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬E‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬



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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬
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
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

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 


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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬ECF‫א‬‫א‬E FEF
 EF ‫א‬٢‫א‬‫א‬J ١
 ‫א‬‫א‬‫א‬‫א‬J ٢
 EF       K‫א‬
 EF  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 EF         K‫א‬
 ‫א‬‫א‬‫א‬J ٥
 EF    K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬J ٦
 EF       K‫א‬‫א‬
 EF  K‫א‬‫א‬J ٧
 EF K‫א‬‫א‬J ٨
 J W‫א‬‫א‬‫א‬EF
 J W‫א‬‫א‬‫א‬J ١
 K‫א‬EF  KEF 
 KEF K‫א‬EF 
 J W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬EF 
 K‫א‬‫א‬‫א‬‫א‬EF 
 K‫א‬‫א‬‫א‬‫א‬EF 
 KEF 
 W‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬ EF 
 K‫א‬‫א‬‫א‬ EF 

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 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 K‫א‬‫א‬EF 
 W‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬EF 
 K‫א‬‫א‬‫א‬EF 
 K‫א‬EF 
 KEF 
 W‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬EF 
 K‫א‬‫א‬‫א‬EF 
 K‫א‬‫א‬‫א‬EF 
 KEF 
 KEF 
 J WW
 EF
‫א‬‫א‬‫א‬‫א‬L‫א‬ ‫א‬١٤٢٣٢٧
0653531171354 , 0653531171353‫א‬‫א‬‫א‬
‫א‬SR 113‫א‬‫א‬‫א‬‫א‬1720‫א‬‫א‬
‫א‬L‫א‬‫א‬K‫א‬‫א‬‫א‬ SR 172٪١٠‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬
‫א‬٢٥٦٦‫א‬‫א‬‫א‬‫א‬
 K 256.6 ‫א‬‫א‬

- ١٢٠ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W
 K٣٤٤٠Z٢C١٧٢٠Z‫א‬‫א‬J ١
 K٥١٣٢Z٢C٢٥٦٦Z‫א‬‫א‬‫א‬J ٢
 K٢٢٦Z٢C١١٣Z‫א‬‫א‬‫א‬J ٣
 K٣٤٤Z٢C١٧٢Z‫א‬‫א‬‫א‬J ٤
 K٥١٣{٢Z٢C٢٥٦{٦Z‫א‬‫א‬‫א‬‫א‬J ٥


- ١٢١ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬W
 E FJ ٤ ECFJ ٣ ECFJ ٢ ECFJ ١EF
 E FJ ٨ ECFJ ٧ E FJ ٦ ECFJ ٥
 EFJ ٤ EFJ ٣ EFJ ٢ EFJ ١EF
 KEFJ ٥

- ١٢٢ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

 W‫א‬‫א‬W

- ١٢٣ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬ ‫א‬ 

- ١٢٤ -
  ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٧
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 K٪١٠٠‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬J ٤

 K‫א‬‫א‬W‫א‬‫א‬

 K‫א‬W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢

- ١٢٥ -
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 WE١F‫א‬‫א‬
 K‫א‬–١
 K‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬–
 ‫א‬‫א‬–
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٢
 K‫א‬‫א‬–٣
 K‫א‬‫א‬–٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
… ‫ ﻧﺸﺎﻁ ﺍﻟﺮﺣﻼﺕ‬: ‫ﺃﻭ ﹰﻻ‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬–‫א‬‫א‬–‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬J 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٧٠‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ٣٩٠٠    ‫א‬‫א‬J
 ٢١٠٠٠ ‫א‬‫א‬‫א‬‫א‬J
 ٤٠٠   E٢FJ
 ٢٢٠    J

. ٧٤‫ ﻓﺆﺍﺩ ﺍﻟﺴﻴﺪ ﺍﳌﻠﻴﺠﻲ – ﺍﶈﺎﺳﺒﺔ ﰲ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺴﻴﺎﺣﻴﺔ ﻭﺍﻟﻔﻨﺪﻗﻴﺔ – ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ ﺹ‬. ‫( ﺩ‬١)

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬٦٠٠‫א‬‫א‬
،‫א‬٪٧‫א‬‫א‬٧٨٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 W‫א‬
 ١٠٠١‫א‬L٣٩٠٠
 ‫א‬ 
 ‫א‬L٣١٢٠ 
 ‫א‬L٧٨٠ 
 ١٠٠١‫א‬‫א‬‫א‬ 
 L٣١٢٠
 ‫א‬L٣١٢٠ 
 ‫א‬‫א‬ 
 ‫א‬‫א‬‫א‬
 ١٠٠١‫א‬‫א‬‫א‬L٢١٠٠٠ 
 ‫א‬ 
 ‫א‬‫א‬L١٩٥٣٠ 
 ٪٧‫א‬‫א‬L١٤٧٠ 

 ‫א‬‫א‬‫א‬‫א‬
 ١٠٠‫א‬‫א‬‫א‬L١٩٥٣٠ 
 ‫א‬L١٩٥٣٠ 
 ‫א‬‫א‬
 ١٠٠١‫א‬‫א‬‫א‬L٦٢٠ 
 ‫א‬L٦٢٠ 
 ‫א‬‫א‬‫א‬ 
 KE٢F 

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ٤٢٠٠٠Z٦٠٠C٧٠W‫א‬‫א‬
 ‫א‬
 ‫א‬L٤٢٠٠٠
 ١٠٠١‫א‬‫א‬‫א‬L٤٢٠٠٠

 ١٠٠١‫א‬‫א‬‫א‬
 ٤٢٠٠٠  ‫א‬‫א‬
 
 ٣٩٠٠‫א‬‫א‬
 ٢١٠٠٠ ‫א‬‫א‬‫א‬
 ٦٢٠ K
 E٢٥٥٢٠F   
 ١٦٤٨٠  ‫א‬

 W١٠٠١‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٦٤٨٠   ‫א‬
 ٧٨٠    ‫א‬
 ١٤٧٠  ‫א‬‫א‬
 ١٨٧٣٠   ‫א‬

 W‫א‬‫א‬–
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

- ١٢٨ -
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 W
‫א‬‫א‬‫א‬  ‫א‬‫א‬١٤٢٢
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬

  ٥٠     ‫א‬‫א‬–١
 ٤٥٠٠٠  ‫א‬‫א‬‫א‬‫א‬–٢
 ٦٠٠   E٢F–٣
 ٢٠٠    ‫א‬–٤
 ٦٥٠٠   ‫א‬‫א‬‫א‬–٥
‫א‬K‫א‬٪٧‫א‬‫א‬٥٢٠‫א‬‫א‬
،‫א‬‫א‬١٨٠٠‫א‬‫א‬‫א‬
 K١٢٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬–١W‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬–٢
 K

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 W‫א‬
 ‫א‬W
 ‫א‬‫א‬‫א‬–١
 ٥٠١L٤٥٠٠٠
 ‫א‬ 
 ‫א‬‫א‬L٤١٨٥٠
 ‫א‬‫א‬‫א‬L٣١٥٠
 ‫א‬‫א‬‫א‬–٢
 ‫א‬‫א‬L٤١٨٥٠
 ‫א‬L٤١٨٥٠
 ‫א‬‫א‬‫א‬–٣
 ٥٠١L٦٥٠٠
 ‫א‬
 ‫א‬‫א‬L٥٩٨٠
 ‫א‬L٥٢٠
 ‫א‬‫א‬‫א‬–٤
 ‫א‬‫א‬L٥٩٨٠
 ‫א‬L٥٩٨٠
 ‫א‬‫א‬
 ‫א‬‫א‬–٥
 ٢٠٠  J
 ٦٠٠  E٢FJ
 ١٨٠٠  KJ
 ٢٦٠٠    
 W‫א‬‫א‬‫א‬–٦
 ٥٠١L٢٦٠٠
 ‫א‬L٢٦٠٠ 

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬–٧
 ٦٠{٠٠٠Z١٢٠٠C٥٠
 ‫א‬L٦٠{٠٠٠
 ٥٠١L٦٠{٠٠٠
 ٥٠١‫א‬‫א‬J ٨
 ٦٠{٠٠٠  ‫א‬‫א‬‫א‬
 ‫א‬
 ٤٥٠٠٠ ‫א‬‫א‬‫א‬
 ٦٥٠٠ ‫א‬‫א‬
 ٢٦٠٠  K
 ٥٤١٠٠     
 ٥٩٠٠    ‫א‬
 ٥٠١‫א‬‫א‬
 ٥٩٠٠    ‫א‬
 ٣١٥٠   ‫א‬‫א‬‫א‬G
 ٥٢٠     G
 ٩٥٧٠    ‫א‬
 WE١F‫א‬‫א‬–
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ،‫א‬‫א‬ ‫א‬
 K
١٠٠‫א‬،‫א‬‫א‬ ‫א‬ W
،‫א‬‫א‬‫א‬‫א‬‫א‬٢٠٠٠

. ٨٤‫ ﺍﶈﺎﺳﺒﺔ ﰲ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺴﻴﺎﺣﻴﺔ ﻭﺍﻟﻔﻨﺪﻗﻴﺔ – ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ ﺹ‬، ‫ ﻓﺆﺍﺩ ﺍﻟﺴﻴﺪ ﺍﳌﻠﻴﺠﻲ‬. ‫( ﺩ‬١)
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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

‫א‬‫א‬–‫א‬‫א‬‫א‬–‫א‬‫א‬
 W
  ٥٠٠٠    ‫א‬‫א‬‫א‬
  ٤٠{٠٠٠    E٢F‫א‬
  ‫א‬‫א‬ ٣٠٠      
   ٢٥    ‫א‬‫א‬
  ‫א‬‫א‬٣٠٠     ‫א‬
  ٢٤٠٠      
  ١٢٠٠٠       

 ‫א‬‫א‬١٠‫א‬‫א‬‫א‬‫א‬
 K
 K‫א‬‫א‬‫א‬–١W‫א‬
 K‫א‬‫א‬–٢
 W‫א‬
 ١٠Z‫א‬‫א‬‫א‬١٠D١٠٠W‫א‬‫א‬‫א‬–١
 ١٥٠٠٠Z٣٠٠C٥C١٠Z‫א‬‫א‬‫א‬‫א‬
 ١٢٥٠٠Z٥C٢٥C١٠٠Z‫א‬‫א‬‫א‬–٢
 ٣٠٠٠Z١C٣٠٠C١٠Z‫א‬–٣
 ٢٠٠{٠٠٠Z٢٠٠٠C١٠٠Z‫א‬‫א‬‫א‬–٤
 KK‫א‬W
 W‫א‬‫א‬‫א‬‫א‬–١
 ١٢٠‫א‬L٥٠٠٠ 
 K‫א‬‫א‬‫א‬–‫א‬L٥٠٠٠ 
 K‫א‬‫א‬–٢
 K‫א‬‫א‬‫א‬–‫א‬L٥٠٠٠ 
 K‫א‬L٥٠٠٠   
 ‫א‬‫א‬‫א‬–٣

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ١٢٠‫א‬L٤٠{٠٠٠
 ‫א‬‫א‬L٤٠{٠٠٠
 ‫א‬‫א‬‫א‬–٤
 ‫א‬‫א‬L٤٠{٠٠٠ 
 ‫א‬L٤٠{٠٠٠ 
 ‫א‬‫א‬‫א‬–٥
 ١٢٠‫א‬L١٨٠٠٠
 ……………………L١٨٠٠٠
 ‫א‬‫א‬‫א‬–٦
 …………………………L١٨٠٠٠
 ‫א‬L١٨٠٠٠
 ‫א‬‫א‬‫א‬‫א‬‫א‬–٧
 ١٢٠‫א‬L١٢٥٠٠
 ‫א‬L١٢٥٠٠ 
 ‫א‬‫א‬‫א‬–٨
 ١٢٠‫א‬L٢٤٠٠
 ‫א‬L٢٤٠٠
 ‫א‬‫א‬‫א‬–٩
 ‫א‬L٢٠٠{٠٠٠
 ١٢٠‫א‬‫א‬‫א‬L٢٠{٠٠٠
 ‫א‬‫א‬–١٠
 ١٢٠‫א‬L١٢٠٠٠
 ‫א‬L١٢٠٠٠
 ١٢٠‫א‬W

 ٢٠٠{٠٠٠     ‫א‬‫א‬‫א‬
 W‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ٥٠٠٠  ‫א‬
 ٤٠{٠٠٠   E٢F
 ١٥٠٠٠   
 ٣٠٠٠   
 ١٢٥٠٠  ‫א‬
 ٢٤٠٠    ‫א‬
 ١٢٠٠٠     
 ٩٩٠٠   ‫א‬
 ١١٠١٠٠    ‫א‬
    ٨٩٩Z١٠٠D٨٩٩٠٠Z‫א‬‫א‬G
 
 
 WE١F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬‫א‬J 
‫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‫א‬‫א‬
،‫א‬‫א‬٪٧ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W
‫א‬٥‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

. ٨٤ ‫ ﻓﺆﺍﺩ ﺍﻟﺴﻴﺪ ﺍﳌﻠﻴﺠﻲ – ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ ﺹ‬. ‫( ﺩ‬١)

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

K‫א‬٨٠١٥٠٠‫א‬‫א‬‫א‬
 K٪٧‫א‬‫א‬‫א‬
 …‫א‬‫א‬ W‫א‬
 ‫א‬
 ٧٥٠٠    Z٥C١٥٠٠Z‫א‬‫א‬‫א‬
 ٥٢٥   Z٪٧C٧٥٠٠Z‫א‬‫א‬‫א‬
 ٤٠٠   Z٥C٨٠Z‫א‬‫א‬
 ٨٤٢٥   ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٧٩٠٠   Z٥CE٨٠H١٥٠٠FZ‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

‫א‬
 ‫א‬L٨٤٢٥
 ‫א‬
 ‫א‬‫א‬L ٧٩٠٠
 ‫א‬‫א‬L٥٢٥
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L٧٩٠٠
 ‫א‬L٧٩٠٠
 ‫א‬‫א‬‫א‬‫א‬

 ١٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬–
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٪١١‫א‬‫א‬
 W
‫א‬‫א‬LL٣٠‫א‬
‫א‬‫א‬‫א‬‫א‬،١٠٠١٠٠٠
 K‫א‬‫א‬٪١١‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬W‫א‬
 K‫א‬‫א‬
 ٣٠{٠٠٠Z١٠٠٠C٣٠Z‫א‬‫א‬‫א‬
 ٣٠٠٠ Z١٠٠C٣٠Z‫א‬‫א‬
 ٣٣٠٠٠  Z‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ٣٠{٠٠٠  ‫א‬‫א‬‫א‬

 EF٣٣٠٠Z٪١١C٣٠{٠٠٠Z٪١١‫א‬‫א‬
 ٢٦٧٠٠ Z‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬L٣٣٠٠٠
 
 ‫א‬‫א‬L٢٦٧٠٠
 ?‫א‬?‫א‬‫א‬L٣٣٠٠
 ‫א‬L٣٠٠٠
 ‫א‬‫א‬‫א‬ 
  
 ‫א‬‫א‬L٢٦٧٠٠
 ‫א‬‫א‬L٣٠٠٠
 ‫א‬L٢٩٧٠٠
 K‫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
 K‫א‬‫א‬‫א‬
 W
‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬
١٥٠٠‫א‬‫א‬‫א‬
٦٠٠
 ‫א‬‫א‬،١٥٠‫א‬‫א‬٪٩‫א‬
 W‫א‬‫א‬
 ٦٠٠Z‫א‬‫א‬‫א‬
 ٥٤Z٪٩‫א‬‫א‬
 ٥٤٦Z‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 
 ‫א‬‫א‬‫א‬L٥٤٦
 ‫א‬‫א‬L٥٤
 ‫א‬L٦٠٠
 ‫א‬‫א‬L٦٠٠
 ‫א‬L٦٠٠
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 W‫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‫א‬‫א‬‫א‬{‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٪٩  ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K٪٥

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

 ‫א‬‫א‬‫א‬ ‫א‬ ٨٠٠
 K١٠٠٠
 W‫א‬
  

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ‫א‬L ٨٠٠
 ‫א‬L ١٠٠٠
 ‫א‬L١٨٠٠
{‫א‬‫א‬‫א‬‫א‬‫א‬‫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‫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‫א‬–‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬W
٢٠٠٠٠٠‫א‬‫א‬ ‫א‬‫א‬١٤٢٢‫א‬
 W‫א‬‫א‬
 ٦٠٠٠    
 ١٠٠٠٠ 
 ٢٠٠٠٠  ‫א‬
 ٥٠٠٠ ‫א‬‫א‬
٪١٥‫א‬‫א‬‫א‬‫א‬‫א‬
 ٦٠٠{٠٠٠‫א‬
 K‫א‬‫א‬‫א‬١‫א‬
 K‫א‬‫א‬‫א‬‫א‬٢ 
 ٩٠٠{٠٠٠Z٪١٥C٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ‫א‬‫א‬

- ١٣٩ -
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ٢٠٠{٠٠٠   ‫א‬‫א‬‫א‬W
 ‫א‬W
 ٦٠٠٠   
 ١٠{٠٠٠  
 ٢٠{٠٠٠  ‫א‬
 ٩٠{٠٠٠  ‫א‬‫א‬‫א‬
 ٥٠٠٠  ‫א‬‫א‬
 ١٣١{٠٠٠
 ٦٩{٠٠٠  ‫א‬‫א‬
 
 ‫א‬L٢٠٠{٠٠٠
 ‫א‬‫א‬‫א‬L٢٠٠{٠٠٠

 W‫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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٦٠{٠٠٠‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬ ١٤٠{٠٠٠‫א‬‫א‬‫א‬‫א‬ ‫א‬
 W‫א‬‫א‬
 ٤٠٠٠  
 ٢٠٠٠    
 ٩٠٠٠  
 ٤٥٠٠   
 ٥٥٠٠   ‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ٣٩٠٠   
 K‫א‬‫א‬‫א‬‫א‬W‫א‬
 ‫א‬
 ‫א‬
 EEFF‫א‬‫א‬L ٨٨٩٠٠
 ‫א‬L ٦٠{٠
 ‫א‬‫א‬L٤٠٠٠
 ‫א‬‫א‬L٢٠٠٠
 ‫א‬L ٩٠٠٠
 ‫א‬L٤٥٠٠
 ‫א‬L ٥٥٠٠
 ‫א‬L ٣٩٠٠
 ‫א‬L٨٨٩٠٠
 ‫א‬‫א‬‫א‬
 ‫א‬L١٤٠{٠٠٠
 EEFF‫א‬‫א‬L١٤٠{٠٠٠
 ‫א‬‫א‬‫א‬‫א‬
 EEFF
 ٥١١٠٠Z٨٨٩٠٠–١٤٠{٠٠٠Z‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 EEFF‫א‬‫א‬L٥١١٠٠
 K‫א‬‫א‬‫א‬‫א‬L٥١١٠٠ 

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

‫א‬‫א‬


 ‫א‬J 
 K‫א‬‫א‬ECF‫א‬‫א‬EFW‫א‬‫א‬‫א‬
 EF   K‫א‬‫א‬‫א‬١
 EF  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢
 EF    K‫א‬‫א‬‫א‬‫א‬‫א‬ ٣
 EF  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٤
 EF   K‫א‬‫א‬‫א‬٥
 EF  K‫א‬‫א‬٪١١‫א‬‫א‬٦
 EF  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٧
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬١
 K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬
 K K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬ ٢
 K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬
 K  K‫א‬‫א‬
 W‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬  K‫א‬‫א‬‫א‬
 K K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬٤
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

‫א‬J 
 W‫א‬‫א‬
‫א‬١٠٠١  ‫א‬
 ١٤٢٣‫א‬١٠
EE‫א‬‫א‬‫א‬FF‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬٣٠‫א‬
 W‫א‬٢٠٠٠‫א‬‫א‬‫א‬
 ٤٥{٠٠٠‫א‬‫א‬‫א‬‫א‬١
 ٤٠٠   ‫א‬٢
 ٣٠٠   ٣
 ٦{٠٠٠  ‫א‬٤
 ٢{٢٠٠    ٥
‫א‬‫א‬٪٩‫א‬٥٠٠‫א‬ ‫א‬
 ‫א‬‫א‬
 K‫א‬L١W‫א‬
 K‫א‬‫א‬‫א‬‫א‬L٢ 
 W‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬١٤٢٢‫א‬
‫א‬‫א‬‫א‬١٨٠٠‫א‬‫א‬‫א‬‫א‬١٥٠
 W‫א‬
 ٤{٥٠٠ ‫א‬‫א‬‫א‬١
 ٤٥{٠٠٠  EE‫א‬‫א‬FF٣‫א‬٢
 ١٥{٠٠٠     ٣
 ٧{٠٠٠    ٤
 ٨{٠٠٠     ٥
 ‫א‬‫א‬٣٠    ‫א‬‫א‬‫א‬٦
 K‫א‬‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 K‫א‬‫א‬‫א‬١W‫א‬
 K‫א‬‫א‬‫א‬٢
 W‫א‬‫א‬
١٣ ١٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬ ٢٠٠٢
‫א‬‫א‬‫א‬٥٠١{٢٠٠
 K‫א‬‫א‬‫א‬٪٩‫א‬
 K‫א‬‫א‬W‫א‬
 W‫א‬‫א‬‫א‬
‫א‬L‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٩٠١{٤٠٠‫א‬‫א‬
 K‫א‬‫א‬٪٩‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬W‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K١٤٢٢‫א‬‫א‬
 W‫א‬‫א‬٥٠{٠٠٠‫א‬‫א‬،
 ٢{٤٠٠   
 ٨{٠٠٠  
 ١٢{٠٠٠   
 ٤{٨٠٠   ‫א‬K
٦٠٠{٠٠٠‫א‬‫א‬٪١٥‫א‬‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬W‫א‬

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬٦٠
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬

 

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬
 ECF٧ECF٦E F٥ EC F ٤E F٣ECF٢E  F١
 W‫א‬‫א‬‫א‬
 EF٤EF٣EF٢ EF ١
 W‫א‬
 W‫א‬‫א‬
 ‫א‬
 ١٤٢٣L٤L١٠      ‫א‬L  ٦٠{٠٠٠
 ١٠٠١L٦٠{٠٠٠  
 ٣٠X٢٠٠٠‫א‬‫א‬‫א‬  

 ١٤٢٣L٤L١٠   ١٠٠١L  ٥٤{٠٠٠
     
 ‫א‬‫א‬L٤٠٩٥٠
 ‫א‬L ٤٠٥٠
 ‫א‬‫א‬‫א‬‫א‬

 ١٤٢٣L٤L٢٥   ‫א‬‫א‬L  ٤٠{٩٥٠
 ‫א‬L٤٠٩٥٠  
 ‫א‬‫א‬‫א‬  
 
 ١٤٢٣L٤L١٠    ١٠٠١  ٦{٠٠٠
   
 ‫א‬L٥٥٠٠
 L٥٠٠

- ١٤٦ -
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

  ١٤٢٣L٤L١٠   ‫א‬L ٥{٥٠٠

 ‫א‬L٥٥٠٠
 ‫א‬‫א‬‫א‬

 ١٤٢٣L٤L١٢   ١٠٠١L ٢{٩٠٠
 ‫א‬L٢٩٠٠
 ‫א‬‫א‬‫א‬‫א‬

 ١٠٠١‫א‬‫א‬W
 ٦٠٠٠٠    ‫א‬‫א‬
 W‫א‬J
 ٤٥٠٠٠  ‫א‬‫א‬
 ٦٠٠٠  ‫א‬‫א‬
 ٤٠٠  E٢F
 ٣٠٠  
 ٢٢٠٠    K
 E٥٣٩٠٠F   
 ٦١٠٠١٠٠١‫א‬
 ١٠٠١  ‫א‬‫א‬
 ٦١٠٠    ‫א‬
 ٤٠٥٠    ‫א‬
 ٥٠٠    
 ١٠٦٥٠  ‫א‬


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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬W
 ١٢L١  ٥٠١‫א‬L   ٤٥٠٠
  ‫א‬L  ٤٥٠٠
  ‫א‬‫א‬‫א‬K‫א‬  
  
 ١٢L١  ‫א‬L   ٤٥٠٠
  ‫א‬L  ٤٥٠٠ 
  ‫א‬‫א‬  
 ١٢L١  ٥٠١‫א‬L   ٤٥٠٠٠
  ‫א‬‫א‬L  ٤٥٠٠٠ 
  ‫א‬‫א‬  
 ١٢L١  ‫א‬L   ٤٥٠٠٠
  ‫א‬L  ٤٥٠٠٠ 
  E٢F‫א‬  
 ١٢L١  ٥٠١‫א‬L   ٧٠٠٠
  ‫א‬‫א‬L  ٧٠٠٠ 
  ‫א‬‫א‬  
 ١٢L١  ‫א‬‫א‬L   ٧٠٠٠
 ‫א‬L  ٧٠٠٠ 
 ‫א‬‫א‬  


- ١٤٨ -
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ٢٢٥٠٠Z٥C١٥٠C٣٠Z‫א‬‫א‬‫א‬
 ١٢L١  ٥٠١‫א‬L   ٢٢٥٠٠
  ‫א‬L  ٢٢٥٠٠ 
  ١٥٠‫א‬‫א‬‫א‬‫א‬  
 ١٢L١٣  ٥٠١‫א‬L   ٢٣٠٠٠
 ‫א‬L  ٢٣٠٠٠
 ‫א‬‫א‬‫א‬
 ٢٣٠٠Z٨٠٠٠H١٥٠٠


 ٥٠١‫א‬W


 ٢٧٠٠٠٠ ١٥٠C١٨٠٠ ‫א‬‫א‬‫א‬

 W‫א‬
 ٤٥٠٠  ‫א‬‫א‬‫א‬K
 ٤٥٠٠٠  E٢F‫א‬K
 ٢٣٠٠٠   
 ٧٠٠٠   K
 ٢٢٥٠٠  ‫א‬
 ١٠٢٠٠٠    
 ١٦٨٠٠٠   ‫א‬


- ١٤٩ -
 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬
 ١٢٠٠٠Z١٠C١٢٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٥٠٠Z١٠C٥٠  ‫א‬‫א‬
 ١٢٥٠٠  ‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ١٢٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬
 E١٠٨٠F    ٪٩‫א‬J 
 ١٠٩٢٠      
 ‫א‬
 ‫א‬L ١٢٥٠٠
    
 ‫א‬‫א‬‫א‬L ١٠٩٢٠   
 ‫א‬‫א‬L١٠٨٠
 ‫א‬‫א‬L٥٠٠
 ‫א‬‫א‬‫א‬‫א‬

 
 ‫א‬‫א‬‫א‬L   ١٠٩٢٠
 ‫א‬‫א‬L ٥٠٠
 ‫א‬L١١٤٢٠   
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   
    

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ١٢٦Z٪٩C١٤٠٠Z‫א‬‫א‬‫א‬
 ١٢٧٤Z١٢٦–١٤٠٠Z‫א‬‫א‬‫א‬

 ‫א‬
    
 ‫א‬‫א‬L ١٢٧٤
 ‫א‬‫א‬L ١٢٦
 ‫א‬‫א‬L ١٤٠٠
 ‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬L ١٤٠٠
 ‫א‬١٤٠٠
 ‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 ٧٥٠٠Z١C١٥C٦٠٠٠٠٠  
 ١٢١٠٠

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 ‫א‬‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬
 ٥٠٠٠٠  ‫א‬‫א‬
 W‫א‬
 ٢٤٠٠   
 ٨٠٠٠   K
 ١٢٠٠٠  ‫א‬
 ٤٨٠٠   ‫א‬K
 ٧٥٠٠  ‫א‬‫א‬‫א‬

 ٣٤٧٠٠   
 ١٥٣٠٠
   ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
_‫א‬‫א‬J ‫א‬KJ ‫א‬
 ‫…א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ١٥٢ -
  ‫א‬‫א‬‫א‬
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬
‫א‬
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

- ١٥٣ -
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

- ١٥٤ -
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

- ١٥٥ -
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

- ١٥٦ -
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

- ١٥٧ -
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

- ١٥٨ -
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

- ١٥٩ -
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

- ١٦٠ -
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

- ١٦١ -
 ‫א‬‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬

 W‫א‬EF
W‫א‬‫א‬F‫א‬‫א‬‫א‬،‫א‬‫א‬L J ١
 KE١٩٨٢_
W‫א‬F‫א‬‫א‬‫א‬‫א‬،L J ٢
KE١٩٩٧_‫א‬‫א‬
F‫א‬‫א‬‫א‬،‫א‬‫א‬L،L J ٣
KE١٩٨٢،‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬F‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬L J ٤
KE١٩٩٩_‫א‬
_‫א‬‫א‬W‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬L J ٥
KE١٩٩٥
 W‫א‬‫א‬EF
١١٩٥L٨L١‫א‬‫א‬‫א‬_‫א‬
 K
 W‫א‬EF
1- JOHN G HELMKAMP , LEROY F . IMDEKE . RALPH E . SMITH
PRIMCIPLES OF ACCOUNTIN FOR & SONS 1982)
2- RICHATD KOTAS & LEE M . KREUL . ( MANGMENT
ACCOUTIN FOR HOTELS AND RESTAURANTS HAYDEN
BOOK COMPANY . MC . NEW JERSEY .1987) .

- ١٦٢ -
‫א‬ ١٨٥ ‫א‬
‫א‬ ‫א‬‫א‬

 ‫א‬

١  ‫א‬‫א‬
٩  ‫א‬‫א‬
٣٤  ‫א‬‫א‬
٥٤  ‫א‬‫א‬‫א‬
٨٦  ‫א‬‫א‬
١١١  ‫א‬‫א‬
١٢٥  ‫א‬‫א‬
١٥٣  ‫א‬
١٦٢  ‫א‬‫א‬
 

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬E‫א‬F‫א‬‫א‬

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