?‫?

א‬‫א‬

‫א‬‫א‬

٢٥٧
    ٢٥٧  ‫א‬
   ‫א‬‫א‬  EF‫א‬

 
 
 W،،‫א‬‫א‬،‫א‬ 
 
  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫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   
 K‫א‬‫א‬،‫א‬‫א‬
 

?‫א‬‫א‬?‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬?‫?א‬‫א‬
 K‫א‬

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
،‫א‬ ،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
،‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬       
  

  ‫ ?א‬‫א‬
‫א‬

١
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ‫א‬W‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

  W‫א‬‫א‬‫א‬W‫א‬‫א‬

  ‫א‬‫א‬ K١
  ‫א‬‫א‬‫א‬‫א‬ K٢
  ‫א‬‫א‬ K٣
 
 ٪٩٥‫א‬‫א‬W‫א‬‫א‬‫א‬
 

١٢ W‫א‬‫א‬

 

 W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬ J١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣

 W‫א‬‫א‬

  -١-
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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
 WE١‫א‬F‫א‬

  

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ‫א‬‫א‬‫א‬

    ‫א‬   
           
    ‫א‬   
           
   ‫א‬ ‫א‬‫א‬ ‫א‬   
           
    ‫א‬   
           
 ‫א‬   ‫א‬   
           
 ‫א‬   ‫א‬‫א‬   
           
    ‫א‬‫א‬‫א‬   
           
    ‫א‬   
       

   ١ ‫א‬   

 

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ،Efood and beverage managerF‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬

 
‫א‬‫א‬

‫א‬
‫א‬

‫א‬

‫א‬ 
‫א‬ ‫א‬
‫א‬‫א‬ ‫א‬

‫א‬ ‫א‬ ‫א‬ ‫א‬

‫א‬
‫א‬ ‫א‬ ‫א‬

‫א‬ ‫א‬ ‫א‬ ‫א‬

‫א‬ ‫א‬ ‫א‬ ‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

.‫א‬‫א‬ -
.‫א‬‫א‬ -
.‫א‬‫א‬ -
‫א‬‫א‬ -
‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬   
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫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
 K‫א‬‫א‬‫א‬

 

  -٥-
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

:‫א‬‫א‬

‫א‬   ‫א‬  ‫א‬     ‫א‬  
‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
‫א‬
 K ‫א‬‫א‬‫א‬

   ،‫א‬ ‫א‬‫א‬ ‫א‬    ‫א‬ ‫א‬   
‫א‬      ‫א‬  ‫א‬  K‫א‬  ‫א‬  
‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬
  ‫א‬   K  ‫א‬ ‫א‬   ‫א‬ ‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

.‫א‬‫א‬‫א‬‫ א‬-
.‫א‬ -
.‫ א‬-
 .‫א‬‫א‬ -
 

:‫א‬‫א‬

  ‫א‬  ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬

  -٦-
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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
  K‫א‬  ‫א‬  ‫א‬   ،‫א‬   ،‫א‬   ‫א‬
‫א‬K‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 

 

: ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  EsteamingF  ‫א‬  EbreastingF ‫א‬ EstewingF ‫א‬ (boiling)
    ،Emoist-meat cookingF ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬EgrillingF‫א‬Edry meat cookingF‫א‬‫א‬‫א‬‫א‬‫א‬
 KEfat fryerF‫א‬‫א‬‫א‬،EdatingF‫א‬EroastingF

:‫א‬‫א‬
  ‫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
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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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E٤F،‫א‬‫א‬‫א‬‫א‬E٣F،‫א‬‫א‬‫א‬‫א‬E٢F،‫א‬‫א‬‫א‬‫א‬E١FW
  ‫א‬  ‫א‬‫א‬  ‫א‬‫א‬ E٥F ،‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ 
‫א‬‫א‬‫א‬K‫א‬E٦F،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬ ،‫א‬‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬‫א‬    ‫א‬‫א‬
 K‫א‬‫א‬،‫א‬

 ‫א‬            
    K  ‫א‬ ‫א‬   ،‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬

‫א‬   ‫א‬  ‫א‬    ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬  
 ‫א‬ ‫א‬  ‫א‬    ،‫א‬       
‫א‬‫א‬‫א‬
 KEpurchasing agentF

‫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     

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫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
 W‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K٣

‫א‬E  ‫א‬‫א‬F‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

.‫א‬‫א‬‫א‬ K١
‫א‬      ‫א‬    ‫א‬ ‫א‬ ‫א‬‫א‬  K٢
. ‫א‬‫א‬‫א‬
.‫א‬‫א‬‫א‬‫א‬‫ א‬K٣
‫א‬‫א‬‫א‬‫א‬ K٤

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

:‫א‬‫א‬

 W‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬K١
 ‫א‬   ‫א‬ ‫א‬  ‫א‬‫א‬    ‫א‬ ‫א‬
K‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ K٢
‫א‬‫א‬
  
‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬     
K‫א‬‫א‬ 

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ‫א‬‫א‬

  ‫א‬  ‫א‬ ‫א‬    ‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬
                         ١
                         ٢
 
                       ٣
                         ٤
                         ٥
     ‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
             ١
             ٢
 
             ٣
             ٤
             ٥
 KKKKKKKKKKKKKKKKKKKKW           KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

:‫א‬‫א‬
 ،‫א‬ ‫א‬ ،‫א‬‫א‬ ،‫א‬   W ‫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‫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‫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

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

‫א‬‫א‬‫א‬‫א‬K‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬

‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

:‫א‬
 E٤F
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬     ‫א‬   W ‫א‬  K١
‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬
   ‫א‬W‫א‬‫ א‬K٢
 ‫א‬‫א‬‫א‬
   ‫א‬   ‫א‬   ‫א‬ ‫א‬  W‫א‬‫ א‬K٣
        ‫א‬ ‫א‬     
 ‫א‬ ‫א‬    ‫א‬   ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

‫ א‬ 

KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
  ‫א‬   ‫א‬   ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬       ‫א‬       ‫א‬      

                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   
                                   

 ٤‫א‬

  ١٥
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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
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

 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK

 KKKKKKKKKKKKKKKKKK‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬

 KKKKKKKKKKKKKKKKK‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬

KKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ 

٣٥  ١

١٥  ٢

٢٥  ٣

KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬

 ٥‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫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
 K‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬

.‫א‬‫א‬ K١
.‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
  ‫א‬    ‫א‬  ‫א‬  ‫א‬ ‫א‬   
 ‫א‬ ‫א‬    ‫א‬ ‫א‬      ،‫א‬
 K‫א‬‫א‬
  ١٧
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬K?‫א‬‫א‬?‫א‬،‫א‬
K‫א‬،‫א‬،E
 ‫א‬F‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬       ‫א‬ ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬EDaily Receiving ReportF‫א‬‫א‬
   ‫א‬    K     ‫א‬ ‫א‬ ‫א‬ 
،‫א‬،‫א‬‫א‬‫א‬،
 K‫א‬‫א‬،‫א‬‫א‬

  ١٨
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ‫א‬‫א‬

 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK

 KKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬

 KKKKKKKKKK‫א‬KKKKKKKKKKKKKKKKK‫א‬‫א‬

 KKKKKKKKKKKKKKKKKKK‫א‬‫א‬

‫א‬‫א‬

 ‫א‬ ‫א‬ ‫א‬

 

 

 

 

‫א‬

 ٦‫א‬

  

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK

 KKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬

 KKKKKKKKKK‫א‬KKKKKKKKKKKKKKKKK‫א‬‫א‬

 KKKKKKKKKKKKKKKKKKK‫א‬‫א‬

‫א‬

 ‫א‬ ‫א‬ ‫א‬

 

 

 

 

‫א‬

 ٧‫א‬

 

 

 

 

 

  ٢٠
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 

 

 

:‫א‬‫א‬

 ‫א‬ ‫א‬   ‫א‬   ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬ 
‫א‬‫א‬‫א‬،‫א‬
 K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬   ‫א‬ 
 W‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
.‫א‬‫א‬
.‫א‬‫א‬‫א‬ K٢
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
 

:‫א‬‫א‬

‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬F
  ٢١
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬ ‫א‬Emeet tagF
‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 Emeet tagF‫א‬

 ٨‫א‬
.......................... : ‫اﻟﺮﻗﻢ‬
........................ : ‫اﻟﺘﺎرﻳﺦ‬
........................ : ‫اﻟﻤﻮرد‬
.......................... : ‫اﻟﻨﻮع‬
......................... : ‫اﻟﻮزن‬
.................. : ‫ﺳﻌﺮ اﻟﻮﺣﺪة‬
----------------------------
.......................... : ‫اﻟﺮﻗﻢ‬
........................ : ‫اﻟﺘﺎرﻳﺦ‬
........................ : ‫اﻟﻤﻮرد‬
......................... : ‫اﻟﻨﻮع‬
  ٢٢
........................ : ‫اﻟﻮزن‬
................. : ‫ﺳﻌﺮ اﻟﻮﺣﺪة‬  
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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   ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬

‫א‬‫א‬E٣L٣٣F‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬      ‫א‬‫א‬      ‫א‬‫א‬  ‫א‬ 
 K‫א‬

 

 

 

 

 

 

  ٢٣
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 

 

 

 

 ‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK 

 ‫א‬  ‫א‬
   
   
   
   
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
 ٩‫א‬

 

: ‫א‬

  ٢٤
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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
 K

‫א‬‫א‬‫א‬‫א‬
    ‫א‬     ‫א‬    ،‫א‬   ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 

 

 

 ‫א‬

KKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 ‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫א‬
             
             
             
             
             
             

  ٢٥
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

             
             
             
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
 ١٠‫א‬

  ٢٦
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ‫א‬‫א‬‫א‬

 

 W‫א‬‫א‬EXF‫א‬‫א‬E√FW‫א‬‫א‬‫א‬

 

  EF ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J١

  EF  ‫א‬‫א‬‫א‬‫א‬‫א‬ J٢

  EF  ‫א‬‫א‬‫א‬‫א‬‫א‬ J٣

  EF  ‫א‬‫א‬‫א‬‫א‬‫א‬ J٤

 

 

  ‫؟‬‫א‬‫א‬‫؟‬KKK‫א‬‫א‬W‫א‬‫א‬‫א‬

 

 

‫؟‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 

 

  ٢٧
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬

  E√F ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J١

 ExF  ‫א‬‫א‬‫א‬‫א‬‫א‬ J٢

  E√F  ‫א‬‫א‬‫א‬‫א‬‫א‬ J٣

  E√F  ‫א‬‫א‬‫א‬‫א‬‫א‬ J٤

 

 

 WE‫א‬F‫א‬‫א‬W‫א‬‫א‬‫א‬

.‫א‬  J١
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٢
‫א‬ ‫א‬‫א‬  ‫א‬    ‫א‬    J٣
K‫א‬
 

 W‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬

 W‫א‬‫א‬

‫ א‬-
‫ א‬-

  ٢٨
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

‫ א‬-
‫א‬‫ א‬-
 .‫א‬‫א‬W‫א‬‫א‬

.‫א‬‫א‬‫א‬W‫א‬‫א‬

  ٢٩
 
  

  ‫ ?א‬‫א‬

 ‫א‬‫א‬‫א‬

  ٣٠
 
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 ‫א‬‫א‬‫א‬W‫א‬‫א‬

  .‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

  :‫א‬‫א‬‫א‬W‫א‬‫א‬
  .‫א‬‫א‬ E١
  .‫א‬‫א‬‫א‬ E٢
  .‫א‬‫א‬ E٣
 

 ٪٩٥‫א‬‫א‬W‫א‬‫א‬‫א‬
 

١٢ W‫א‬‫א‬

 

 W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬ J١

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣

 
 

  - ٢٩ -
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 

‫א‬Efood cost accountingF‫א‬

‫א‬  ‫א‬  ‫א‬ ‫א‬    ‫א‬   food control ‫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
 K

    ‫א‬  ‫א‬‫א‬    ‫א‬    
 K‫א‬‫א‬‫א‬‫א‬‫א‬

  ،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬    J –‫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Equantity controlF
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬    ، ‫א‬     ‫א‬ ‫א‬ ‫א‬‫א‬

  - ٣٠ -
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  E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‫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
 K ‫א‬

‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬    ‫א‬   ‫א‬  
 ‫א‬     ‫א‬ ‫א‬‫א‬ ‫א‬      
 K‫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
 K‫א‬‫א‬

:‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
     ‫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     ،
 K‫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     
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

.‫א‬‫ א‬ J١
.‫א‬  J٢
.‫א‬  J٣
.E‫א‬F‫א‬‫ א‬ J٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W   J٥
‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬  steward’s sales ‫א‬ 
K‫א‬
 ،‫א‬ ‫א‬       ‫א‬    ‫א‬ 
 K‫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   E‫א‬F ‫א‬ ‫א‬   ‫א‬ 
 K‫א‬‫א‬

 

:‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫א‬ ‫א‬  ،‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬ 
    ‫א‬     ‫א‬  ‫א‬  
 K‫א‬

 W‫א‬‫א‬‫א‬

.‫א‬  J١
.‫א‬  J٢
 W‫א‬

.‫א‬‫א‬  J١

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ ‫א‬

 ‫א‬ZE‫א‬H‫א‬F

 ‫א‬ZE‫א‬‫א‬–‫א‬F

،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

.‫א‬  J٢

‫א‬     ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ 
  ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬      ‫א‬
 K‫א‬

. ‫א‬  J٣

 K‫א‬‫א‬‫א‬
  - ٣٤ -
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬  J٤
‫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K‫א‬‫א‬‫א‬‫א‬  ‫א‬
 K‫א‬

:‫א‬‫א‬

 
 ١٤٢٢٥ ‫א‬
 ٦٤٧٥٢٥   ‫א‬
٦٦١٧٥٠Z٦٤٧٥٢٥H١٤٢٢٥Z  ‫א‬
 ٦٤٨٢٠٠  ‫א‬‫א‬
١٣٥٥٠Z٦٤٨٢٠٠–٦٦١٧٥٠Z  ‫א‬

 

 

  - ٣٥ -
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫א‬

   ‫א‬  ‫א‬‫א‬‫א‬  ‫א‬

  ‫ א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬  
  ‫א‬
‫א‬   ‫ א‬  ‫א‬
      ٢  ١ ‫ א‬ ٢  ١ ‫ א‬ ٢ ‫א‬
 
                                       ١
                                                      ٢
                                                      ٣
                                                      ٤
                                                      ٥
                                                      ٦

  J J J J J J J J J J
                                                    

                                                      ٢٩
                                                      ٣٠
                                                     ‫א‬

١١

  ٣٦
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
:‫א‬‫א‬‫א‬

.‫א‬‫א‬  J١

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ 
 K‫א‬

.‫א‬‫א‬‫א‬  J٢

 K‫א‬‫א‬‫א‬‫א‬

.‫א‬‫א‬  J٣
‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 KKK‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬

.‫א‬‫א‬  J٤
 K?‫א‬‫?א‬?‫א‬‫א‬‫א‬?

??  J٥
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬

 . ‫א‬  J٦
 ‫א‬   ‫א‬  ‫א‬   ‫א‬   ‫א‬ ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

  ٣٧
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
    ‫א‬ ‫א‬   ‫א‬     ‫א‬ 
 W‫א‬‫א‬١٢‫א‬‫א‬

. ‫א‬‫א‬‫ א‬ J١
   ‫א‬ ‫א‬   ،‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬

.‫א‬  J٢
  ،‫א‬   ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬  
‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬

.‫א‬‫א‬  J٣
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

  ٣٨
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫א‬

 ‫א‬‫א‬ ‫א‬
 ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬
   ‫א‬  
 
‫א‬ ‫א‬ ‫א‬
   ‫א‬  
 ‫א‬  ‫א‬  ‫א‬  ‫א‬   ‫א‬ 
   
‫א‬
                                                             ١
                                                             ٢
                                                             ٣
                                                             ٤
                                                             ٥
                                                             ٦
                                                             ٧
                                                             ٨
                                                             ٩
                                                             ١٠
                                                             ١١
                                                             ١٢
                                                             ١٣
                                                             ١٤
                                                            ‫א‬

 ١٢‫א‬

  ٣٩
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
.‫א‬‫א‬  J٤

:‫א‬ E

 ‫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 

 K‫א‬‫א‬‫א‬

:‫א‬ E


‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

: E

‫א‬،‫א‬‫א‬‫א‬‫א‬
 W،‫א‬

‫א‬‫א‬‫א‬W‫א‬  J
‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
KKKK‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬  J


  ٤٠
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬ J

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KKK‫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

    ‫א‬ ‫א‬        ‫א‬ 
 W،‫א‬‫א‬

–‫א‬   –  H ‫א‬  ‫א‬ H ‫א‬  ‫א‬ F
 E

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬،‫א‬
 KKKK‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬

:‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    K‫א‬ ‫א‬  ‫א‬ ‫א‬   ،‫א‬   ‫א‬
  ٤١
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
   ‫א‬ ‫א‬    ‫א‬  ‫א‬   
    ‫א‬ ‫א‬  ‫א‬     ،‫א‬ ‫א‬ 
 K‫א‬

:‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬     ‫א‬ ‫א‬      ،‫א‬ ‫א‬  
‫א‬‫א‬ ،Eleft overF‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

.‫א‬  J١
.‫א‬‫ א‬ J٢
.‫א‬‫ א‬ J٣
‫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

  ٤٢
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
Ecost factorF‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬
Ea la carteF‫א‬،‫א‬،‫א‬
 KE‫א‬–‫א‬‫–א‬‫א‬ J‫א‬–‫א‬F‫א‬

:‫א‬‫א‬

 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬KKK‫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
 K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬Ecost factorF‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

  ٤٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
:‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫א‬ ‫א‬ ‫א‬ E‫א‬ ‫א‬F ‫א‬‫א‬   ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

      ‫א‬ ‫א‬  ‫א‬   ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬،‫א‬‫א‬

 

:‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬

F W ‫א‬ E‫א‬  ‫א‬    ‫א‬F ‫א‬ ‫א‬   J١
‫א‬–H‫א‬‫א‬H‫א‬‫א‬
K E–

K‫א‬‫א‬‫א‬‫א‬  J٢

K‫א‬‫א‬‫א‬W‫א‬  J٣

:‫א‬‫א‬‫א‬

H‫א‬‫א‬H‫א‬‫א‬‫א‬‫א‬
KE–‫א‬–

:‫א‬‫א‬‫א‬

  ٤٤
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫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
 K‫א‬‫א‬‫א‬

 

   ‫א‬ ‫א‬ ‫א‬ ‫א‬     ‫א‬  
 W‫א‬

K‫א‬‫א‬  J١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٢
K
E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬KKK‫א‬‫א‬  J٣
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٤
‫א‬‫א‬‫א‬‫א‬،‫א‬  J٥
K‫א‬

:‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬   ،‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬
 EFK‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬  ‫א‬      ،‫א‬ ‫א‬   ‫א‬ ‫א‬
‫א‬     ‫א‬ ‫א‬    ‫א‬   ‫א‬
 W١٣ ‫א‬
  ٤٥
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫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 J  ‫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
                       
 W‫א‬‫א‬
                       ‫א‬
     ‫א‬‫א‬                        ‫א‬
     ‫א‬                        
     ‫א‬                        ‫א‬
     ‫א‬                        
     ‫א‬                        ‫א‬
     ‫א‬                        ‫א‬

١٣ ‫ﺷﻜﻞ رﻗﻢ‬
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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
:‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬

.‫א‬‫א‬  J١
.‫א‬‫א‬  J٢
 

:‫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  
 K‫א‬‫א‬

 ‫א‬ ‫א‬‫א‬ ‫א‬    ‫א‬    ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

:‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫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 ‫א‬   ‫א‬‫א‬   ‫א‬
 K‫א‬‫א‬‫א‬

 
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬
           
           
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 

 

:‫א‬‫א‬

‫א‬‫א‬
‫א‬‫א‬K‫א‬
      ،‫א‬       ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 

  ٤٨
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
:‫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  ، 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 

:‫א‬‫א‬

.Eselling price controlF‫א‬‫א‬‫ א‬ J١

.Equantity controlF‫א‬‫א‬  J٢
  ‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬    ‫א‬    ‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬

:‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
.‫א‬‫א‬‫א‬‫א‬‫א‬  J١
.‫א‬‫א‬‫א‬  J٢
.‫א‬‫א‬‫א‬‫א‬‫א‬  J٣
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٤
.‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٥
.  J٦
‫א‬‫א‬‫א‬‫א‬‫א‬  J٧
K‫א‬‫א‬‫א‬‫א‬
.‫א‬‫א‬‫א‬‫א‬‫א‬  J٨
.‫א‬‫א‬‫א‬‫א‬‫א‬  J٩
.‫א‬  J١٠
 W ‫א‬

‫א‬١٤‫א‬
 W‫א‬‫א‬‫א‬

 

 

 ‫א‬

 ٣  ٢  ١  ‫א‬  ‫א‬

 
 ‫א‬  ‫א‬  ‫א‬  ‫א‬   ‫א‬
                     ‫א‬
                     
                     E‫א‬F
                     ‫א‬
                     ‫א‬‫א‬
                     ‫א‬
                     ‫א‬‫א‬٪
                     ‫א‬‫א‬٪

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
                     ‫א‬
                     
                     E‫א‬F
                     ‫א‬
                     ‫א‬
                     EF
                     EFE‫א‬F
                     EF‫א‬
                     ‫א‬
                     ‫א‬٪
                     
                     E‫א‬F
                     ‫א‬

 ١٤‫א‬

 

 

 

 

 

 

 

 

 

 

 ‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ١
 ‫א‬
 ١٢٠٢٥٠  
 ٢٢٥٨٥٠  E‫א‬F
 ٣٤٦١٠٠  ‫א‬
 ٣١٨٩٠٠  ‫א‬‫א‬
  +٢٧٢٠٠  ‫א‬
 ٪٨{٥  ‫א‬‫א‬٪
 ٪٧{٩  ‫א‬‫א‬٪
 ‫א‬
 ٤٠٠٢٠  
 ٥٦٥٠٠  E‫א‬F
 ٩٦٥٢٠  ‫א‬
 ٪٢٧{٨٩  ‫א‬
 ٪٣٣{٢٨  EF
 ٪٢٥{٠٢  EFE‫א‬F
 ٪٣٠{٢٧  EF‫א‬
 ٪٢{٣٨ JZ٣٠{٢٧ J٢٧{٨٩  ‫א‬
 ‫א‬٪
 ٪٣٤{٧٤  
 ٪٦٣{٢٦  E‫א‬F
 ٪١٠٠  ‫א‬

 

 W‫א‬

 W‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬  J١
K‫א‬‫א‬‫א‬

  ٥٢
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
‫א‬‫א‬‫א‬‫א‬‫ א‬ J٢
‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
 K ‫א‬  J٣

  ٥٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 ‫א‬

 KKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬        KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬

‫א‬  ‫א‬  ‫א‬ ‫ א‬   ‫א‬   ‫א‬ 
 ‫ א‬١٥ ١٤ ١٣ ١٢ ١١ ١٠ ٩ ٨ ٧ ٦ ٥ ٤ ٣ ٢ ١  ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ٣٠ ٢٩ ٢٨ ٢٧ ٢٦ ٢٥ ٢٤ ٢٣ ٢٢ ٢١ ٢٠ ١٩ ١٨ ١٧ ١٦ 
   
                                                 ‫א‬  
                                                   
                                                 ‫א‬  
                                                   
                                                 ١  
                                                 ٢  
                                                 ٣  
                                                 ٤  
                                                 ٥  
                                                 ٦  
                                                 ٧  
                                                 ٨  

 

١٥‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 ‫א‬‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬
  ‫א‬‫א‬        
 ‫א‬     ‫א‬
 ‫א‬      ‫א‬  ‫א‬      ٪١٢ ‫א‬ ‫ א‬ ‫א‬  ‫א‬
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 
                                                 

 ١٦‫א‬

 

  ٥٥
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 ‫א‬‫א‬‫א‬

 

 W‫א‬‫א‬EXF‫א‬‫א‬E√FW‫א‬‫א‬‫א‬

 

  EF ‫א‬‫א‬ J١
 ‫א‬‫א‬

  EF ‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

  EF  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣

  EF  ‫א‬‫א‬ J٤

  EF ‫א‬‫א‬‫א‬ J٥
 ‫א‬

 

 

 W‫א‬‫א‬‫א‬

 ‫؟‬‫א‬‫א‬‫א‬

 

 

 
  ٥٦
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 

 

 

 

 W

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WE‫א‬F١٤٣٠L٣L٣٠‫א‬‫א‬

 ٦٧٠٠     ‫א‬‫א‬ J

  ١٨٠٠     ‫א‬‫א‬‫א‬ J

  ٢٢٩٠٠        ‫א‬ J

  ١٧٠     ‫א‬‫א‬‫א‬ J

  ٢٣٠     ‫א‬‫א‬ J

  ٢٠٠      ‫א‬‫א‬ J

 ?? J

  ٧٠٠     ‫א‬ 
  ١٢٠    ‫א‬ 
  ١٠٩      
 ٤٧٢٣٠      ‫א‬‫א‬‫א‬‫א‬ J

 ٢٣٧٠     ‫א‬‫א‬‫א‬

  ٥٧
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 W‫א‬

 ‫؟‬‫א‬‫א‬W
 ‫؟‬‫א‬‫א‬W
 ‫؟‬‫א‬‫א‬‫א‬W
 ‫؟‬‫א‬‫א‬‫א‬‫א‬W‫א‬

  ٥٨
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 

 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ J١
  E√F
 ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
(√)
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

(X)  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣

(√)  ‫א‬‫א‬ J٤

‫א‬‫א‬‫א‬ J٥
(√)
 ‫א‬

 

 W‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬

 

 

 

 

  ٥٩
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 

 

 

 

 W‫א‬‫א‬

 W‫א‬‫א‬W

 Z ‫א‬‫א‬ J ‫א‬H ‫א‬‫א‬‫א‬

 Z ٦٧٠٠   J ٢٢٩٠٠H  ١٨٠٠
 ١٨٠٠٠  Z‫א‬‫א‬
 

 W‫א‬‫א‬W

‫א‬  J‫א‬‫א‬‫א‬  J‫א‬‫א‬‫א‬  J‫א‬‫א‬

 ??H‫א‬

 ZE١٠٩H١٢٠H٧٠٠F–٢٠٠ J٢٣٠ J١٧٠ J١٨٠٠٠Z

 ١٦٤٧١Z‫א‬‫א‬
 

 W‫א‬‫א‬‫א‬W

 Z‫א‬‫א‬‫א‬L‫א‬‫א‬
 ٪٣٤{٨٧Z٤٧٢٣٠L١٦٤٧١
 

  ٦٠
  ‫א‬‫א‬  ٢٥٧  ‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF
 
 W‫א‬‫א‬‫א‬W‫א‬

 Z‫א‬‫א‬L‫א‬‫א‬

  ٦{٩٥Z٢٣٧٠L١٦٤٧١

  ٦١
  

  ‫ ?א‬‫א‬
 ‫א‬‫א‬

  ٦٢
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

 K‫א‬‫א‬W‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬
 
:‫א‬‫א‬‫א‬W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬ J١
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 
 K٪٩٥‫א‬‫א‬W‫א‬‫א‬‫א‬
 
 K١٢W‫א‬‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

  ٦٠
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫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K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
:‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫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‫א‬‫א‬‫א‬W 
‫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
 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

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
W،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

First-in First-out (FIFO)W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
K‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬K‫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
 K‫א‬
 
W
‫א‬‫א‬‫א‬EF‫א‬‫א‬‫א‬
 W٢٠٠٩‫א‬‫א‬
K٩٦–١٢{١٠٢٠٠‫א‬١ J

  ٦٢
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 K١٠٥‫א‬–١٣٤٠٠٢٠ J
 K١٠٢–‫א‬١٠٠‫א‬١٢ J
 K١٠٣–‫א‬٣٠٠١٥ J
 K١٠٨‫א‬–١٤٢٠٠١٧ J
 K١٠٤–٣٠٠٢٧ J
‫א‬–١٥‫א‬‫א‬٣٠‫א‬‫א‬٢٥ J
K١٠٩
 
W‫א‬
 KFIFO ‫א‬‫א‬EF‫א‬‫א‬ E١
 K‫א‬‫ א‬E٢
K‫א‬‫א‬‫א‬‫א‬ E٣

 
 
 
 W‫א‬
 FIFO ‫א‬‫א‬EF‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫ א‬‫א‬
        
‫א‬ ‫א‬ ‫א‬

٢٤٢٠ ١٢{١ ٢٠٠ J J J ٢٤٢٠ ١٢{١ ٢٠٠   ١L١

٩٦
٧٦٢٠ x٢٠٠ ٦٠٠ J J J ٥٢٠٠ ١٣ ٤٠٠  ‫א‬ ١L٢٠
 ١٢{١٠ ١٠٥‫א‬
١٣x٤٠٠

٦٤١٠ x١٠٠ ٥٠٠ ١٢١٠ ١٢{١٠ ١٠٠ J J J   ٢L١٢

  ٦٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 ١٢{١٠ ١٠٢
١٣x٤٠٠

  ١٣ ٢٠٠ ٣٨١٠ ٢{١٠x١٠٠ ٣٠٠ J J J   ٣L١٥

٢٦٠٠ ١٣x٢٠٠ ١٠٣

٥٤٠٠ ١٣x٢٠٠ ٤٠٠ J J J ٢٨٠٠ ١٤ ٢٠٠  ‫א‬ ٤L١٧

١٤x٢٠٠ ١٠٨‫א‬
١٤٠٠ ١٤ ١٠٠ ٤٠٠٠ ١٣x٢٠٠ ٣٠٠ J J J   ٤L٢٧
١٤x١٠٠ ١٠٤

١٧٩٠ ١٤x١٠٠ ١٣٠ J J J ٣٩٠ ١٣ ٣٠   ٥L٢٥

١٣x٣٠ ١٠٩‫א‬

١٧٩٠ ١٤x١٠٠ ١٣٠ ٩٠٢٠ ٧٠٠ ١٠٨١٠ ٨٣٠  ‫א‬

١٣x٣٠

 K١٣٠=٧٠٠–٨٣٠E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
 K١٧٩٠=٩٠٢٠–١٠٨١٠E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
 K٦٧٠=٣٠ –٧٠٠E‫א‬–‫א‬FW‫א‬‫א‬‫א‬‫א‬
K٨٦٣٠=٣٩٠–٩٠٢٠E‫א‬–‫א‬FW‫א‬‫א‬‫א‬‫א‬
‫א‬،١٥‫א‬‫א‬٣٠٢٥‫א‬‫א‬
،١٣‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬
 
 Last-in First-out(LIFO)W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،EF
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

  ٦٤
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
K‫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
E‫א‬‫א‬‫א‬F‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W
 W‫א‬،‫א‬‫א‬
 KLIFO‫א‬‫א‬‫א‬EF‫א‬‫א‬ E١
 K‫א‬‫ א‬E٢
K‫א‬‫א‬‫א‬‫א‬ E٣

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  ٦٥
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
 W‫א‬
 LIFO ‫א‬‫א‬‫א‬EF‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫ א‬‫א‬
        
‫א‬ ‫א‬ ‫א‬

٢٤٢٠ ١٢{١٠ ٢٠٠ J J J ٢٤٢٠ ١٢{١ ٢٠٠   ١L ١

٩٦
٧٦٢٠ ١٢{١٠x٢٠٠ ٦٠٠ J J J ٥٢٠٠ ١٣ ٤٠٠  ‫א‬ ١L٢٠
١٣x٤٠٠ ١٠٥‫א‬
٦٣٢٠ ١٢{١٠x٢٠٠ ٥٠٠ ١٣٠٠ ١٣ ١٠٠ J J J   ٢L١٢
١٣x٣٠٠ ١٠٢
٢٤٢٠ ١٢{١٠ ٢٠٠ ٣٩٠٠ ١٣ ٣٠٠ J J J   ٣L١٥
١٠٣
٥٢٢٠ ١٢{١٠x٢٠٠ ٤٠٠ J J J ٢٨٠٠ ١٤ ٢٠٠  ‫א‬ ٤L١٧
١٤x٢٠٠ ١٠٨‫א‬
١٢١٠ ١٢{١٠ ١٠٠ ٤٠١٠ ١٤x٢٠٠ ٣٠٠ J J J   ٤L٢٧
١٢{١٠x ١٠٠ ١٠٤
١٦٠٠ ١٢{١٠x ١٠٠ ١٣٠ J J J ٣٩٠ ١٣ ٣٠   ٥L٢٥
 ١٣x٣٠ ١٠٩‫א‬
١٦٠٠ ١٢{١٠x ١٠٠ ١٣٠ ٩٢١٠ ٧٠٠ ١٠٨١٠ ٨٣٠  ‫א‬
 ١٣x٣٠

 K١٣٠=٧٠٠–٨٣٠E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
 K١٦٠٠=٩٢١٠–١٠٨١٠E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
 K٦٧٠=٣٠–٧٠٠E‫א‬–‫א‬FW‫א‬‫א‬‫א‬‫א‬
K٨٨٢٠=٣٩٠–٩٢١٠E‫א‬–‫א‬FW‫א‬‫א‬‫א‬‫א‬

  ٦٦
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
‫א‬،١٥‫א‬‫א‬٣٠٢٥‫א‬‫א‬
١٣‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬،‫א‬،

Average CostW‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬Periodic Inventory System‫א‬‫א‬E١F
 W‫א‬

 ‫א‬‫א‬‫א‬‫א‬H‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬H‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬Perpetual Inventory System‫א‬‫א‬E٢F
‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬
 ‫א‬‫א‬‫א‬H‫א‬
‫א‬‫א‬‫א‬H‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 
 
 

  ٦٧
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 W
 W‫א‬،‫א‬‫א‬
 Average Cost ‫א‬EF‫א‬‫א‬ E١
 K‫א‬‫ א‬E٢
K‫א‬‫א‬‫א‬‫א‬ E٣

 
 
 
 
 
 W‫א‬
 Average Cost ‫א‬EF‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫ א‬‫א‬
        
‫א‬ ‫א‬ ‫א‬

٢٤٢٠ ١٢{١٠ ٢٠٠ J J J ٢٤٢٠ ١٢{١ ٢٠٠   ١L ١

٩٦
٧٦٢٠ ١٢{٧٠ ٦٠٠ J J J ٥٢٠٠ ١٣ ٤٠٠  ‫א‬ ١L٢٠
١٠٥‫א‬
٦٣٥٠ ١٢{٧٠ ٥٠٠ ١٢٧٠ ١٢{٧٠ ١٠٠ J J J   ٢L١٢
١٠٢
٢٥٤٠ ١٢{٧٠ ٢٠٠ ٣٨١٠ ١٢{٧٠ ٣٠٠ J J J   ٣L١٥
١٠٣
٥٣٤٠ ١٣{٣٥ ٤٠٠ J J J ٢٨٠٠ ١٤ ٢٠٠  ‫א‬ ٤L١٧
١٠٨‫א‬
١٣٣٥ ١٣{٣٥ ١٠٠ ٤٠٠٥ ١٣{٣٥ ٣٠٠ J J J   ٤L٢٧

  ٦٨
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
١٠٤
١٧١٦ ١٣{٢٠ ١٣٠ J J J ٣٨١ ١٢{٧ ٣٠   ٥L٢٥
١٠٩‫א‬
١٧١٦ ١٣{٢٠ ١٣٠ ٩٠٨٥ ٧٠٠ ١٠٨١٠ ٨٣٠  ‫א‬

/E٥٢٠٠H٢٤٢٠F‫א‬‫א‬٢٠‫א‬
 ١٢{٧=٦٠٠/٧٦٢٠=E٤٠٠H٢٠٠F
 K١٣٠=٧٠٠–٨٣٠E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
 K١٧١٦=٩٠٨٥–١٠٨١٠E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
 K٦٧٠=٣٠–٧٠٠E‫א‬–‫א‬FW‫א‬‫א‬‫א‬‫א‬
K٨٧٠٤=٣٨١–٩٠٨٥E‫א‬–‫א‬FW‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،١٥‫א‬‫א‬٣٠٢٥‫א‬
١٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬K١٢{٧
K،‫א‬‫א‬،‫א‬
  ١٣{٢=E٣٠H١٠٠F/E٣٨١H١٣٣٥F

 
:‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
   ،‫א‬   ‫א‬ ‫א‬    ‫א‬ ‫א‬  K١
K‫א‬‫א‬
‫א‬‫א‬،E ١٣٠F‫א‬‫א‬ K٢
      ‫א‬‫א‬     ‫א‬   K   
   ، ١٦٠٠     ‫א‬ ‫א‬‫א‬     ، ١٧٩٠
K١٧١٦‫א‬‫א‬
،E ٦٧٠F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬ 
  ٦٩
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
‫א‬‫א‬‫א‬، ٨٦٣٠‫א‬‫א‬
   ‫א‬  ‫א‬ ‫א‬‫א‬     ، ٨٨٢٠    
K٨٧٠٤‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬K‫א‬
K‫א‬ ‫א‬      ‫א‬  ‫א‬ ‫א‬‫א‬  ‫א‬ 
F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
          E‫א‬ ‫א‬  ‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF‫ א‬K٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٦
K‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

  ٧٠
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

 
:‫א‬‫א‬W 
 W‫א‬‫א‬EF،‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١
K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ E٢
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬E٣
،‫א‬‫א‬‫א‬‫א‬‫א‬ E٤
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ E٥
K‫א‬‫א‬،‫א‬‫א‬
  ،‫א‬  ‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬   E٦
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٧
K‫א‬‫א‬‫א‬‫א‬،
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ E٨
K‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ E٩
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ E١٠
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬      ‫א‬ ‫א‬   ‫א‬‫א‬  ‫א‬ ‫א‬ E١١
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 
  ٧١
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

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:‫א‬‫א‬W 
‫א‬‫א‬EF‫א‬‫א‬‫א‬
 W٢٠٠٩‫א‬‫א‬‫א‬
 K٣–٢٠١٠٠‫א‬١
 K٥‫א‬–٢٢٢٠٠٣٠ J
 K٢–‫א‬١٥٠‫א‬٢٠ J
 K٤–‫א‬١٠٠١٠ J
 K٨‫א‬–‫א‬٢٥٢٥٠٢٠ J
 K٦–٢٨٠١٠ J
‫א‬–١٠‫א‬‫א‬١٠‫א‬‫א‬٣٠ J
K٩
 
W‫א‬
 WEF‫א‬‫א‬
KFIFO ‫א‬‫א‬ E١
KAverage Cost‫א‬ E٢
 K‫א‬‫א‬‫ א‬E٣
 
  ٧٢
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
 
 
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 
 
 
  
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 ‫א‬‫א‬
 ‫א‬‫א‬W 
 W‫א‬‫א‬EF،‫א‬‫א‬EF
 ‫א‬ ‫א‬‫א‬  K١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    ‫א‬ ‫א‬  ‫א‬      K٢
K‫א‬
     ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬  ‫ א‬K٣
K‫א‬
  ٧٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 ،‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
K‫א‬
    ‫א‬   ‫א‬ ‫א‬      K٥
‫א‬،‫א‬‫א‬‫א‬‫א‬
K‫א‬
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٦
K‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٧
K‫א‬‫א‬‫א‬‫א‬،
 ‫א‬‫א‬‫א‬‫א‬‫א‬ K٨
K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ K٩
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
 ‫א‬‫א‬‫א‬‫א‬‫א‬ K١٠
‫א‬‫א‬ ‫א‬‫א‬
K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K١١
K‫א‬
  ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬    K١٢
  ‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 

  ٧٤
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

 
:‫א‬‫א‬W 
 FIFO ‫א‬‫א‬EF‫א‬‫א‬W 
‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫ א‬‫א‬
        
‫א‬ ‫א‬ ‫א‬

٢٠٠٠ ٢٠ ١٠٠ - - - ٢٠٠٠ ٢٠ ١٠٠   ١L ١


٣
٦٤٠٠ ٢٠x ١٠٠ ٣٠٠ - - - ٤٤٠٠ ٢٢ ٢٠٠  ‫א‬ ١L٣٠
٢٢x ٢٠٠ ٥‫א‬
٣٣٠٠ ٢٢ ١٥٠ ٣١٠٠ ٢٠x ١٠٠  ١٥٠ J J J   ٢L٢٠
٢٢x ٥٠ ٢
١١٠٠ ٢٢ ٥٠ ٢٢٠٠ ٢٢  ١٠٠ J J J   ٣L١٠
٤
٧٣٥٠ ٢٢ x ٥٠ ٣٠٠ - - - ٦٢٥٠  ٢٥ ٢٥٠  ‫א‬ ٤L٢٠
٢٥ x ٢٥٠ ٨‫א‬
٥٠٠ ٢٥ ٢٠ ٦٨٥٠ ٢٢ x ٥٠  ٢٨٠ J J J   ٥L١٠
٢٥ x ٢٣٠ ٦
٧٥٠ ٢٥ x ٢٠ ٣٠ - - - ٢٥٠ ٢٥ ١٠   ٥L٣٠
٢٥ x ١٠ ٩‫א‬
٧٥٠ ٢٥ x ٢٠ ٣٠ ١٢١٥٠ ٥٣٠ ١٢٩٠٠ ٥٦٠  ‫א‬
٢٥ x ١٠

K٣٠=٥٣٠–٥٦٠E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
K٧٥٠=١٢١٥٠–١٢٩٠٠E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
 
 
 
  ٧٥
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
 
 
 Average Cost‫א‬EF‫א‬‫א‬W 
‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫ א‬‫א‬
        
‫א‬  ‫א‬ ‫א‬

٢٠٠٠ ٢٠ ١٠٠ J J - ٢٠٠٠ ٢٠  ١٠٠   ١L ١

٣
٦٤٠٠ ٢١{٣ ٣٠٠ - - - ٤٤٠٠ ٢٢  ٢٠٠  ‫א‬ ١L٣٠
٥‫א‬
٣٢٠٥ ٢١{٣ ١٥٠ ٣١٩٥ ٢١{٣  ١٥٠ J J J   ٢L٢٠
٢
١٠٦٥ ٢١{٣ ٥٠ ٢١٣٠  ٢١{٣  ١٠٠ J J J   ٣L١٠
٤
٧٣١٥ ٢٤{٤ ٣٠٠ - - - ٦٢٥٠  ٢٥  ٢٥٠  ‫א‬ ٤L٢٠
٨‫א‬
٤٨٨ ٢٤{٤ ٢٠ ٦٨٣٢ ٢٤{٤  ٢٨٠ J J J   ٥L١٠
٦
٧٣٢ ٢٤{٤ ٣٠ - - - ٢٤٤ ٢٤{٤ ١٠   ٥L٣٠
٩‫א‬
٧٣٢ ٢٤{٤ ٣٠ ١٢١٥٧ ٥٣٠ ١٢٨٩٤ ٥٦٠  ‫א‬

K٣٠=٥٣٠–٥٦٠E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
 K٧٣٧=١٢١٥٧–١٢٨٩٤E‫א‬–‫א‬‫א‬FW‫א‬‫א‬
‫א‬   E ٧٣٢F  ‫א‬  ‫א‬ ‫א‬       

‫א‬‫א‬‫א‬‫א‬KE٧٣٧F‫א‬‫א‬‫א‬
        K‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬ ‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬
  ٧٦
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 KLIFO‫א‬‫א‬‫א‬EF‫א‬‫א‬W 

 W‫א‬
LIFO‫א‬‫א‬‫א‬EF‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫ א‬‫א‬
        
‫א‬ ‫א‬ ‫א‬

  ١L ١
٣
   ‫א‬ ١L٣٠
٥‫א‬

  ٧٧
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

    ٢L٢٠

٢
      ٣L١٠
٤

 ‫א‬ ٤L٢٠

٨‫א‬

  ٥L١٠

٦

  ٥L٣٠

٩‫א‬

 ‫א‬

 
 W‫א‬‫א‬W 
K‫א‬‫א‬‫א‬‫א‬‫ א‬E١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬E٢

  ٧٨
  

  ‫ ?א‬‫א‬
  ‫א‬‫א‬

  ٧٩
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

 ‫א‬‫א‬W‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬
 
:‫א‬‫א‬‫א‬W‫א‬‫א‬

 K‫א‬‫א‬ J١
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K ‫א‬‫א‬‫א‬ J٣
 
 K٪٩٥‫א‬‫א‬W‫א‬‫א‬‫א‬
 
 K١٢W‫א‬‫א‬
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

  ٧٩
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫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
 K‫א‬‫א‬‫א‬‫א‬
 
،‫א‬‫א‬‫א‬W‫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    
 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
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
.‫א‬  J١
.‫א‬‫א‬‫א‬  J٢
.‫א‬‫א‬‫א‬‫א‬‫א‬  J٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
  ٨٠
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
‫א‬‫א‬‫א‬‫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   
F Stock Card?‫א‬?،‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬  E‫א‬   
‫א‬‫א‬‫א‬K‫א‬
 ‫א‬‫א‬ ‫א‬     ‫א‬    ،‫א‬‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬K‫א‬
 Stock CardEF‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
KKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
KKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬

‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬

‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬
   
 

 E١F‫א‬

 W
‫א‬=‫א‬‫א‬ J‫א‬‫א‬‫א‬

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  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬EcodesF‫א‬‫א‬
 
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
   K‫א‬‫א‬   ‫א‬‫א‬ ‫א‬       ،‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬Bin Card?‫א‬‫א‬?
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬  ‫א‬‫א‬ ‫א‬ ‫א‬     ‫א‬      K‫א‬
   ‫א‬ ‫א‬        ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬W Maximum Level :‫א‬‫א‬ E١F
‫א‬‫א‬‫א‬‫א‬،‫א‬
  ‫א‬ ‫א‬‫א‬  ‫א‬    ‫א‬‫א‬ ‫א‬
K‫א‬‫א‬‫א‬
‫א‬ W Minimum Level :‫א‬‫א‬ E٢F
K‫א‬
‫א‬‫א‬‫א‬W Reorder Level :‫א‬ E٣F
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
 EBin CardF‫א‬‫א‬
 ‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬ ‫ א‬‫א‬
‫א‬ ‫ א‬ ‫א‬‫ א‬‫א‬  ‫א‬ ‫ א‬‫א‬  ‫א‬ ‫א‬

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  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
                       
                         
                         
                         
 E٢F‫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
 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‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  J١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٢
‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

  ٨٣
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫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
 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 ‫א‬      
 W‫א‬‫א‬

 
‫א‬‫א‬‫א‬‫א‬=‫א‬‫א‬Z‫א‬–‫א‬H

 
،‫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٪١‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬٪١
 
 

  ٨٤
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
 
:‫א‬‫א‬
  ‫א‬  ‫א‬   ‫א‬   ‫א‬  ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
.‫א‬‫א‬‫א‬‫א‬‫א‬ -
.‫א‬‫א‬‫א‬‫א‬‫א‬ -
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ (slow moving itemsF
Edead stockF‫א‬‫א‬
:‫א‬‫א‬‫א‬‫א‬
.‫א‬  J١
.‫א‬‫א‬  J٢
 .‫א‬‫א‬  J٣
 
 
 
 
 
 
 
 
 
 
 

  ٨٥
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
 
 
 
 
 
 
 
 
 
 ‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ E١F
K
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ E٢F
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١F
 ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬‫א‬   E٢F
‫א‬‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ E٣F
K‫א‬‫א‬‫א‬‫א‬
 

  ٨٦
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
:‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
:‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬   K ‫א‬ ‫א‬  ‫א‬   ‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  J١
 K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬  J٢
 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      K    ‫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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
:‫א‬‫א‬‫א‬W 
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬F ‫א‬‫א‬‫א‬‫א‬
 KE 
  ٨٧
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫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
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
  ،E‫א‬ ‫א‬   F ‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  ٨٨
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫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
K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
       ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬  E١F
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬H‫א‬F‫א‬‫א‬
‫א‬‫א‬   ‫א‬    ‫א‬  ‫א‬  ‫א‬ ‫א‬‫א‬  E٢F
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
  KE‫א‬  – ‫א‬ H ‫א‬  F ‫א‬   ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
E١ /١‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬ E٣F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K١/١
 ‫א‬ ‫א‬‫א‬ ‫א‬      ‫א‬‫א‬  ‫א‬  E٤F
K‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬  ،‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬ 
      ،‫א‬  ‫א‬  ،‫א‬
K‫א‬‫א‬‫א‬
E١٢/٣١‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬ E٥F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K١٢/٣١
 
  ٨٩
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
:
‫א‬، ١٠٠٠٠ ١٤٣٠/١ /١‫א‬‫א‬‫א‬
  ١٤٣٠/١٢ /٣١  ‫א‬‫א‬  ‫א‬    ، ٨٠٠٠٠  ‫א‬  ‫א‬‫א‬
 K٢٠٠٠٠
 ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١F
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢F
 
 
 
 
:‫א‬
 
١٠٠٠٠ = ١٤٣٠/١/١‫א‬‫א‬‫א‬
٨٠٠٠٠ = ‫א‬‫א‬‫א‬‫א‬EHF
٩٠٠٠٠ = ‫א‬‫א‬‫א‬‫א‬‫א‬ E=F
E٢٠٠٠٠F = ١٤٣٠/١٢/٣١‫א‬‫א‬‫א‬E JF
٧٠٠٠٠ = ‫א‬‫א‬‫א‬‫א‬‫א‬E=F

‫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
،EF‫א‬‫א‬‫א‬
K‫א‬ ‫א‬  ‫א‬       ‫א‬  ‫א‬ ‫א‬ 
  ٩٠
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 ‫א‬ ‫א‬               ‫א‬ 
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬   ‫א‬   ،‫א‬‫א‬ ‫א‬‫א‬       ،‫א‬
 K
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
.‫א‬‫א‬‫א‬  J١
.‫א‬‫א‬  J٢
.‫א‬‫א‬‫א‬‫א‬‫ א‬ J٣
.‫א‬‫א‬‫א‬  J٤
.‫א‬‫א‬  J٥
.‫א‬‫ א‬ J٦
‫א‬‫א‬‫א‬‫א‬‫א‬  J٧
.‫א‬
.‫א‬  J٨
 
 
  :‫א‬‫א‬‫א‬
‫א‬ ‫א‬  ‫א‬   W‫א‬ ‫א‬  ‫א‬ ‫א‬    W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 

  ٩١
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
‫א‬ ‫א‬  ‫א‬ ‫א‬  W‫א‬ ‫א‬  ‫א‬ ‫א‬    W 
   ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬       ‫א‬
F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 KEF،E
‫א‬‫א‬ENormal ShortageF W‫א‬‫א‬ EF
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬   ‫א‬ ‫א‬  ‫א‬    ‫א‬   ‫א‬ 
‫א‬‫א‬‫א‬K‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫א‬EAbnormal ShortageFW‫א‬‫א‬ E
F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬
K‫א‬
 
 E١F
 ٢٠٠٩ ٣١ ١٠٤EF‫א‬‫א‬
‫א‬‫א‬‫א‬K٩٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬W‫א‬،‫א‬‫א‬٪١٠
‫א‬‫א‬ E١
‫א‬‫א‬ E٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٣
 K١٠‫א‬‫א‬٢٠٠٨٣١‫א‬
 
 
 
  ٩٢
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

 
 
 
 
 ‫א‬
E٩٠ J١٠٤F١٤‫א‬‫א‬‫א‬
 KEF‫א‬
‫א‬٩=  ٪١٠x٩٠=‫א‬‫א‬ E١
‫א‬٥=٩ J١٤=‫א‬‫א‬ E٢
٩٠=١٠x‫א‬٩=‫א‬‫א‬ E٣
٥٠=١٠x‫א‬٥=‫א‬‫א‬ E٤
 
‫א‬E‫א‬‫א‬‫א‬‫א‬F‫א‬
      ،‫א‬         
‫א‬‫א‬،
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
 
:E٢F
٣١ ١٠٠EF‫א‬‫א‬E١F‫א‬
‫א‬‫א‬‫א‬W‫א‬K١٠٤‫א‬‫א‬،٢٠٠٩
 K‫א‬
 
 ‫א‬
E١٠٠ J١٠٤F‫א‬٤‫א‬‫א‬‫א‬
 KEF‫א‬
‫א‬١٠=  ٪١٠x١٠٠=‫א‬‫א‬

  ٩٣
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
‫א‬‫א‬E‫א‬ ٤F‫א‬‫א‬‫א‬
 KE‫א‬١٠F‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
 
:‫א‬‫א‬W 
 W‫א‬‫א‬EF،‫א‬‫א‬EF‫א‬
‫א‬  ‫א‬‫א‬     ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬ E١
K‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢
K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٣
 ‫א‬ ‫א‬  ‫א‬     ‫א‬ ‫א‬    ‫א‬  E٤
K‫א‬‫א‬

  ٩٤
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٥
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ‫א‬  ‫א‬    ‫א‬ ‫א‬    E٦
‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٧
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬    ‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬   E٨
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٩
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١٠
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  E١٢
،‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١٣
 KE‫א‬–
F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١٤
K‫א‬H‫א‬–‫א‬
 ‫א‬ ‫א‬‫א‬ ‫א‬      ‫א‬‫א‬  ‫א‬  E١٥
  ‫א‬   ‫א‬‫א‬     ‫א‬   
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ E١٦
K‫א‬‫א‬

  ٩٥
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
‫א‬‫א‬‫א‬‫א‬ E١٧
K‫א‬‫א‬
 ‫א‬  ‫א‬     ‫א‬ ‫א‬  ‫א‬ ‫א‬  E١٨
K‫א‬
K‫א‬‫א‬‫א‬‫א‬ E١٩
 
 
:‫א‬‫א‬W 
:‫א‬‫א‬
‫א‬، ١٥٠٠٠ ١٤٣٠/١ /١‫א‬‫א‬‫א‬
  ١٤٣٠/١٢ /٣١  ‫א‬‫א‬  ‫א‬    ، ٨٥٠٠٠  ‫א‬  ‫א‬‫א‬
 K٥٠٠٠
 ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١F
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢F
 
 
:‫א‬‫א‬
‫א‬‫א‬،٦٧٠٠٠‫א‬‫א‬‫א‬‫א‬
 K٧٠٠٠‫א‬‫א‬‫א‬‫א‬،‫א‬
 ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢F
 
 
:‫א‬‫א‬
 ‫א‬     ، ١١٠٠٠٠  ‫א‬  ‫א‬‫א‬  ‫א‬   
 K‫א‬‫א‬‫א‬
  ٩٦
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 ‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E١F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢F
 
 
 
 
 
 
:‫א‬‫א‬‫א‬
 ٢٠٠٩ ٣١ ٥٠٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K ٤٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٣١‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬٪٨‫א‬
 K١{٥‫א‬٢٠٠٨
 W‫א‬W‫א‬
‫א‬‫א‬ E١
‫א‬‫א‬ E٢
‫א‬‫א‬ E٣
‫א‬‫א‬ E٤
 
 
:‫א‬‫א‬
 ٢٠٠٩ ٣١  ١٧٠‫א‬‫א‬‫א‬‫א‬
‫א‬   ‫א‬  K ١٧٩   ‫א‬   ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
 ‫א‬‫א‬٪٥‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 
 
  ٩٧
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
 
 
 
 
 
 

  ٩٨
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
 ‫א‬‫א‬
 ‫א‬‫א‬W 
 
 W‫א‬‫א‬EF،‫א‬‫א‬EF‫א‬
‫ﺻﺢ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J١
K‫א‬‫א‬‫א‬‫א‬
‫ﺻﺢ‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٢
K‫א‬
‫ﺧﻄﺄ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٣
K‫א‬
‫ﺧﻄﺄ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  J٤
K‫א‬‫א‬‫א‬
‫ﺻﺢ‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬    ‫א‬ ‫א‬ ‫א‬   J٥
‫א‬‫א‬،‫א‬
‫א‬‫א‬  ‫א‬    ‫א‬‫א‬ ‫א‬  
K‫א‬‫א‬‫א‬‫א‬
‫ﺻﺢ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٦
‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
‫ﺻﺢ‬     ‫א‬  ‫א‬ ‫א‬  ‫א‬     J٧
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫ﺻﺢ‬    ‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬    J٨
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫ﺧﻄﺄ‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬   ‫א‬    J٩
 K‫א‬

  ٩٩
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
‫ﺧﻄﺄ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  J١٠
 ‫א‬       ‫א‬     ‫א‬
K‫א‬‫א‬
‫ﺻﺢ‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬     J١١
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
‫ﺻﺢ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J١٢
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
‫ﺧﻄﺄ‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬   J١٣
 KE‫א‬–‫א‬F
‫ﺧﻄﺄ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J١٤
K‫א‬H‫א‬–‫א‬F
‫ﺻﺢ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   J١٥
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫ﺻﺢ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬ J١٦
K‫א‬‫א‬‫א‬
‫ﺧﻄﺄ‬ ‫א‬‫א‬‫א‬‫ א‬ J١٧
K‫א‬‫א‬
‫ﺧﻄﺄ‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J١٨
K‫א‬
‫ﺧﻄﺄ‬ K‫א‬‫א‬‫א‬‫ א‬ J١٩

 
 
 

  ١٠٠
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

 
:‫א‬‫א‬W 
 
:‫א‬‫א‬
١٥٠٠٠ = ١٤٣٠/١/١‫א‬‫א‬‫א‬
٨٥٠٠٠ = ‫א‬‫א‬‫א‬‫א‬EHF
١٠٠٠٠٠ = ‫א‬‫א‬‫א‬‫א‬‫א‬ E=F
E٥٠٠٠F = ١٤٣٠/١٢/٣١‫א‬‫א‬‫א‬E JF
٩٥٠٠٠ = ‫א‬‫א‬‫א‬‫א‬‫א‬E=F
 
 
 
:‫א‬‫א‬
 = ‫א‬‫א‬‫א‬‫א‬
٦٧٠٠٠ = ‫א‬‫א‬‫א‬‫א‬EHF
٦٧٠٠٠ = ‫א‬‫א‬‫א‬‫א‬‫א‬ E=F
E٧٠٠٠F = ‫א‬‫א‬‫א‬‫א‬E JF
٦٠٠٠٠ = ‫א‬‫א‬‫א‬‫א‬‫א‬E=F

 
:‫א‬‫א‬
 = ‫א‬‫א‬‫א‬‫א‬
١١٠٠٠٠ = ‫א‬‫א‬‫א‬‫א‬EHF
١١٠٠٠٠ = ‫א‬‫א‬‫א‬‫א‬‫א‬ E=F
EF = ‫א‬‫א‬‫א‬‫א‬E JF
١١٠٠٠٠ = ‫א‬‫א‬‫א‬‫א‬‫א‬E=F
 
 
  ١٠١
  ‫א‬‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
 
:‫א‬‫א‬‫א‬
E٤٣٠ J٥٠٠F٧٠‫א‬‫א‬‫א‬
 K‫א‬
٤٠=  ٪٨x٥٠٠=‫א‬‫א‬ E١
٣٠=٤٠ J٧٠=‫א‬‫א‬ E٢
٦٠= ١{٥x٤٠=‫א‬‫א‬ E٣
 ٤٥= ١{٥x٣٠= ‫א‬‫א‬ E٤
 
 
 
 
 
:‫א‬‫א‬
E١٧٠ J١٧٩F٩‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬ E١
K٩‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢
K٩
  ٩‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬ E٣
 K‫א‬‫א‬
 
 

  ١٠٢
  

  ‫ ?א‬‫א‬
  ‫א‬

  ١٠٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬


 ‫א‬W‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 
:‫א‬‫א‬‫א‬W‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬ J١
 ‫א‬‫א‬‫א‬‫א‬ J٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 ‫א‬‫א‬‫א‬ J٤
 
 K٪٩٥‫א‬‫א‬W‫א‬‫א‬‫א‬
 
 K١٦W‫א‬‫א‬
 
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ J١
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 
  
 
 
  ١٠٢
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫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K‫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     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
 K‫א‬
 
  ١٠٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

:‫א‬‫א‬‫א‬
 KW‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬W 
‫א‬     ‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
،‫א‬،‫א‬‫א‬ ‫א‬‫א‬W‫א‬
‫א‬ ‫א‬  K  ‫א‬     ، ‫א‬  ،  
  ‫א‬ ‫א‬ K    ‫א‬  ‫א‬   
‫א‬‫א‬ K‫א‬‫א‬
    ‫א‬   ‫א‬ ‫א‬    ‫א‬ ‫א‬   
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W٢٠٠٩٢٥‫א‬
 W٢٠٠٩٢٥
K٤١٥‫א‬‫א‬
K٩٥‫א‬‫א‬
K٢٠٢٥
 
 
 
 W٢٠٠٩٢٦
K٤٥‫א‬
 K٦٥‫א‬
 
 W٢٠٠٩٢٧
K٤٥‫א‬
  ١٠٤
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

K١١٠‫א‬
K١٠٢٠٣٠
 K٥٥
 
 W٢٠٠٩٢٨
K٤٥‫א‬
K١٠٥‫א‬
K١٠٢٠
K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
:‫א‬
Guest Folio‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
 ٤١٥W‫א‬‫א‬‫א‬W‫א‬‫א‬
‫א‬W‫א‬‫א‬٢٠٠٩٢٥W‫א‬
‫א‬ ‫א‬
‫ א‬٢٨ ٢٧ ٢٦ ٢٥
          W‫א‬‫א‬
 ١٣٥  ٤٥  ٤٥  ٤٥   J 
 ٣٠٥  ١٠٠  ١١٠   J  ٩٥ ‫א‬
 ١٢٠   J  ٥٥  ٦٥   J 
 ٧٥  ٢٠  ٣٠   J  ٢٥ 
 ٥٠  ١٠  ٢٠   J  ٢٠ 
 ١٠   J  ١٠   J   J 
٦٩٥ ١٧٥ ٢٧٠ ١١٠ ١٤٠  ‫א‬
 E١F‫א‬
  ١٠٥
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 
،‫א‬، ‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
:‫א‬W 
‫א‬‫א‬
K‫א‬‫א‬
K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
:
  ‫א‬‫א‬   ، ‫א‬  ‫א‬ ‫א‬ ‫א‬     
 K‫א‬،‫א‬‫א‬‫א‬
 
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
Guest Ledger Folio‫א‬‫א‬
٢٠٠٩٢٧
‫א‬  ‫א‬   ‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬
          W‫א‬‫א‬
 ١٧٥  ٤٥  ٤٥  ٤٠  ٤٥ 
 ٣٩٠  ١٠٠  ١١٠  ٨٥  ٩٥ ‫א‬
 ٢٤٠  ٦٠  ٥٥  ٦٥  ٦٠ 
 ١٠٠  ٢٠  ٣٠  ١٥  ٣٥ 
 ٦٥  ١٥  ٢٠  ١٠  ٢٠ 
 ٥٩  ١٨  ١٠  ١٩  ١٢ 
١٠٢٩ ٢٥٨ ٢٧٠ ٢٣٤ ٢٦٧  ‫א‬
  ١٠٦
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 E٢F‫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K‫א‬،‫א‬
‫א‬  K              
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬     ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬  ‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
:
، ٢٠٠٩ ٢٧‫א‬‫א‬‫א‬‫א‬‫א‬
 ٢٧   ‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬
 W٢٠٠٩٣٢٠٠٩
 
 W٢٠٠٩٢٨
K١٩٥‫א‬
K٣٨٠‫א‬‫א‬
٢٣٠‫א‬
٨٠‫א‬‫א‬
K٥٠‫א‬‫א‬
K٤٠

  ١٠٧
 ‫א‬‫א‬
 ‫א‬  ‫א‬‫א‬
 ٢٥٧  ‫א‬
 EF‫א‬

 
 W٢٠٠٩٢٩
K٢٠٥‫א‬
K٤٠٣‫א‬‫א‬
٢٦٠‫א‬
٩٠‫א‬‫א‬
K٤٥‫א‬‫א‬
٦٠
 
 W٢٠٠٩٣٠
K١٨٥‫א‬
K٣٧٠‫א‬‫א‬
٢٥٠‫א‬
١٢٠‫א‬‫א‬
K٥٥‫א‬‫א‬
٤٥
 
 W٢٠٠٩١
K٢٠٥‫א‬
K٤٠٠‫א‬‫א‬
٢٨٠‫א‬
٧٥‫א‬‫א‬
K٤٠‫א‬‫א‬
٣٥
 
 W٢٠٠٩٢
K١٧٠‫א‬
K٤١٠‫א‬‫א‬

  ١٠٨
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

٢٥٥‫א‬
١١٠‫א‬‫א‬
K٦٠‫א‬‫א‬
٥٥
 
W٢٠٠٩٣

K١٨٠‫א‬
K٤٠٠‫א‬‫א‬
٢٣٠‫א‬
١٠٠‫א‬‫א‬
K٥٠‫א‬‫א‬
٦١
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬

 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
 ‫א‬‫א‬
٢٠٠٩٣٢٠٠٩٢٧‫א‬
‫א‬ ‫א‬ ‫א‬
٧/٣ ٧/٢ ٧/١ ٦/٣٠ ٦/٢٩ ٦/٢٨ ٦/٢٧
                ‫א‬‫א‬‫א‬
W‫א‬
 ١٣١٥ ١٨٠ ١٧٠  ٢٠٥  ١٨٥  ٢٠٥  ١٩٥  ١٧٥ 
 ٢٧٥٣ ٤٠٠ ٤١٠  ٤٠٠  ٣٧٠  ٤٠٣  ٣٨٠  ٣٩٠ ‫א‬
 ١٧٤٥ ٢٣٠ ٢٥٥  ٢٨٠  ٢٥٠  ٢٦٠  ٢٣٠  ٢٤٠ 
 ٦٧٥ ١٠٠ ١١٠  ٧٥  ١٢٠  ٩٠  ٨٠  ١٠٠ 
 ٣٦٥  ٥٠  ٦٠  ٤٠  ٥٥  ٤٥  ٥٠  ٦٥ 

  ١٠٩
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ٣٥٥  ٦١  ٥٥  ٣٥  ٤٥  ٦٠  ٤٠  ٥٩ 
٧٢٠٨ ١٠٢١ ١٠٦٠ ١٠٣٥ ١٠٢٥ ١٠٦٣ ٩٧٥ ١٠٢٩  ‫א‬
 E٣F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K    ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬   ، 
 ‫א‬‫א‬    ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬   
،٧٢٠٨‫א‬‫א‬‫א‬‫א‬
٢٧‫א‬K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬   ،‫א‬   ‫א‬   ‫א‬ ‫א‬ ٢٠٠٩ 
 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‫א‬
  ‫א‬ ‫א‬‫א‬      ‫א‬     K‫א‬  
،‫א‬‫א‬‫א‬‫א‬?‫א‬?‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬?‫א‬?
 
‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬   
 W‫א‬‫א‬
 
‫א‬‫א‬‫א‬=‫א‬–‫א‬‫א‬H‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K
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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬
،‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬‫א‬ ‫א‬    ‫א‬  ‫א‬   W‫א‬
‫א‬‫א‬K‫א‬‫א‬E‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬
‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K
 
 
 
 E٤F‫א‬KKKKKKKKKKKKKKKKK‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

       ‫א‬‫א‬‫א‬
     ‫א‬‫א‬E–F
   ‫א‬‫א‬‫א‬
   W
   ‫א‬
   ‫א‬
   ‫א‬
   ‫א‬
   W
 ‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
 ‫א‬
‫א‬E‫א‬F‫א‬
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
٪١٠٠‫א‬
‫א‬

‫א‬‫א‬٪٢٥٪٢٠‫א‬
٪٢٥‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

  ‫א‬  ‫א‬   ،‫א‬   ‫א‬  ‫א‬  
K٪١٠٪٨‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬٪١٠‫א‬‫א‬‫א‬
 
 
‫א‬‫א‬‫א‬‫א‬‫א‬
 W٢٠٠٩
 ٥٠٠٠،‫א‬‫א‬ ٢١٥٠٠٠،‫א‬ ٣٠٠٠٠
 ١٠٠٠،‫א‬‫א‬ ٢٠٠٠،‫א‬‫א‬ ٦٠٠٠، ‫א‬
،‫א‬‫א‬‫א‬٢٠٠٠،١٠٠٠،
 K٥٠٠٠،‫א‬‫א‬‫א‬٩٥٥٠٠٠
 
 W‫א‬
 K‫א‬‫א‬‫א‬ J١
 K‫א‬‫א‬‫א‬ J٢
 
 ‫א‬
 ‫א‬KKKKKKKKKKKK
 ٢٠٠٩‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬ ‫א‬
٩٩٥٠٠٠ ‫א‬‫א‬‫א‬
E٥٠٠٠F ‫א‬‫א‬
٩٩٠٠٠٠ ‫א‬‫א‬‫א‬
W
٣٠٠٠٠ ‫א‬
٢١٥٠٠٠ ‫א‬
E٥٠٠٠F ‫א‬

  ١١٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

٢٤٠٠٠٠ ‫א‬
W
٦٠٠٠ ‫א‬‫א‬
٢٠٠٠ ‫א‬‫א‬
٢٠٠٠ ‫א‬
١٠٠٠ ‫א‬
١٠٠٠ ‫א‬
 
E١٢٠٠٠F ‫א‬
E٢٢٨٠٠٠F ‫א‬
٧٦٢٠٠٠  ‫א‬

 =‫א‬‫א‬‫א‬
 ٪٢٤=٪١٠٠٢٤٠٠٠٠
 ٩٩٥٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬٪٢٥‫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
 K‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬ K١

  ١١٤
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
 K‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 

  ١١٥
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬


 Revenues ‫א‬‫א‬‫א‬W
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 WFood Sales ‫א‬ J١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬،‫א‬ W‫א‬ ‫א‬
 K‫א‬KK…‫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 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 WBeverage Sales ‫א‬ J٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬
 K‫א‬……‫א‬‫א‬،‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬
 
 
 

  ١١٦
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٣
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ ‫א‬    W‫א‬ ‫א‬   ‫א‬ ‫א‬ ‫א‬  E  F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬
 
 
 W Cost of Sales ‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬ J١
Trade Discount ‫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
 
 W‫א‬‫א‬ J٢
‫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‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
  ١١٧
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 WExpenses ‫א‬W 
 W‫א‬‫א‬

 WSalaries and Wages ‫א‬‫א‬ J١

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬ J٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬ J٤
‫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
 W‫א‬ J٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬KK……‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬ J٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬K……‫א‬‫א‬‫א‬‫א‬
 WE‫א‬F‫א‬ J٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬ J٨
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬ J٩

  ١١٨
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 K‫א‬KK…‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬ J١٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫……א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬ J١١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ J١٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬ J١٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬ J١٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 W J١٥
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
 
 
 
 
 
 

  ١١٩
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬


 
 
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F١٤٣٠L١٢L٣٠‫א‬‫א‬‫א‬
 ٧٥٠٠٠٠  ‫א‬‫א‬‫א‬
 ٢٥٠٠٠٠  ‫א‬‫א‬‫א‬
 ٤٠٠٠٠  ‫א‬‫א‬‫א‬
 ١٨٠٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٥٠٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٢٥٠٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٦٠٠٠٠  ‫א‬
 ١٠٠٠٠  ‫א‬‫א‬
 ٨٠٠٠٠  ‫א‬‫א‬
 ٣٠٠٠٠  ‫א‬‫א‬
 ١٥٠٠٠  ‫א‬
 ٢٠٠٠  ‫א‬‫א‬‫א‬
 ٣٠٠٠  ‫א‬
 ٧٠٠٠  ‫א‬
 ٣٠٠٠ 
 
 W‫א‬‫א‬‫א‬
 K٢٠٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J١
١٠٠٠٠،٥٠٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬
،٢٠٠٠‫א‬‫א‬‫א‬‫א‬،٥٠٠٠‫א‬‫א‬‫א‬ J٣
 K٣٠٠٠‫א‬
 W‫א‬

  ١٢٠
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 K١٤٣٠L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 W‫א‬
 W‫א‬
 W‫א‬‫א‬ J١
٥٠٠٠٠ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٥٠٠٠٠ ‫א‬‫א‬‫א‬‫א‬‫א‬EHF
٣٠٠٠٠٠ ‫א‬
(٢٠٠٠٠) ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E JF
٢٨٠٠٠٠ ‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬

  ١٢١
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ١٤٣٠L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬W 
٧٥٠٠٠٠ ‫א‬‫א‬‫א‬
٢٥٠٠٠٠ ‫א‬‫א‬‫א‬
١٠٠٠٠٠٠ ‫א‬‫א‬‫א‬
E٤٠٠٠٠F ‫א‬‫א‬W
٩٦٠٠٠٠ ‫א‬
١٨٠٠٠٠ ‫א‬‫א‬‫א‬‫א‬‫א‬
١١٤٠٠٠٠ ‫א‬‫א‬‫א‬
W‫א‬
٢٨٠٠٠٠ ‫א‬‫א‬
٥٠٠٠٠ ‫א‬‫א‬W
١٠٠٠٠ ‫א‬W
E٦٠٠٠٠F ‫א‬‫א‬
٢٢٠٠٠٠ ‫א‬
٦٠٠٠٠ ‫א‬
E٢٨٠٠٠٠F ‫א‬‫א‬
٨٦٠٠٠٠ ‫א‬‫א‬

W‫א‬W 
٨٠٠٠٠ ‫א‬‫א‬
٣٠٠٠٠ ‫א‬‫א‬
١٠٠٠٠ ‫א‬‫א‬‫א‬
٥٠٠٠ ‫א‬‫א‬
٢٠٠٠ ‫א‬‫א‬‫א‬‫א‬
٣٠٠٠ ‫א‬
١٥٠٠٠ ‫א‬
   

  ١٢٢
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

٢٠٠٠ ‫א‬‫א‬‫א‬
٣٠٠٠ ‫א‬
٧٠٠٠ ‫א‬
٣٠٠٠ 
E١٦٠٠٠٠F    ‫א‬
٧٠٠٠٠٠ ‫א‬‫א‬

 
 
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬FK١٤٣٠L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬٨٢٠٠٠٠
 K‫א‬‫א‬‫א‬٤٠٠٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨٠٠٠٠
 K٩٠٠٠٠
 K‫א‬٥٠٠٠٠
 K٥٠٠٠٠
١٠٠٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬١٠٠٠٠
 W‫א‬
 ١٤٣٠L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 ‫א‬‫א‬
 KE‫א‬F‫א‬‫א‬،‫א‬ 
 ٥٠٠٠٠     ‫א‬‫א‬‫א‬‫א‬‫א‬ 

  ١٢٣
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ٢٥٠٠٠٠    ‫א‬‫א‬‫א‬‫א‬‫א‬ 
 ٢٠٠٠٠     ‫א‬‫א‬‫א‬‫א‬‫א‬ 
 ٤٠٠٠      ‫א‬‫א‬ 
 ١٦٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 
 
 
 ‫א‬‫א‬
  :‫א‬‫א‬
 ‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
 K١٤٣٠L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  W‫א‬‫א‬‫א‬W 
٨٢٠٠٠٠ ‫א‬‫א‬‫א‬‫א‬‫א‬
٨٠٠٠٠   ‫א‬‫א‬‫א‬‫א‬
٩٠٠٠٠٠ ‫א‬‫א‬‫א‬
W‫א‬W

  ١٢٤
 ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

٤٠٠٠٠٠ ‫א‬‫א‬
E١٠٠٠٠٠F ‫א‬‫א‬
E٣٠٠٠٠٠F ‫א‬
٦٠٠٠٠٠ ‫א‬‫א‬‫א‬
W‫א‬W 
٩٠٠٠٠ ‫א‬‫א‬
٥٠٠٠٠ ‫א‬‫א‬
١٠٠٠٠ ‫א‬‫א‬‫א‬
٥٠٠٠٠ ‫א‬‫א‬
E٢٠٠٠٠٠F ‫א‬
٤٠٠٠٠٠ ‫א‬‫א‬‫א‬
  
 
  :‫א‬‫א‬
 ‫א‬
٥٠٠٠٠ ‫א‬‫א‬‫א‬‫א‬‫א‬
٢٥٠٠٠٠ ‫א‬‫א‬‫א‬‫א‬‫א‬
٣٠٠٠٠٠  ‫א‬
E٢٠٠٠٠F  ‫א‬‫א‬‫א‬‫א‬‫א‬
٢٨٠٠٠٠ ‫א‬
٤٠٠٠ ‫א‬‫א‬
١٦٠٠٠ ‫א‬‫א‬‫א‬‫א‬‫א‬
E٢٠٠٠٠F ‫א‬‫א‬‫א‬‫א‬
٢٦٠٠٠٠ ‫א‬

  ١٢٥
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬


 
 
:‫א‬‫א‬
  ‫א‬      ‫א‬     ‫א‬ ‫א‬
 W٢٠٠٩
  ١٠٠٠ ، ‫א‬    ١٥٠٠ ،‫א‬  ‫א‬  ٤٢٨٠٠٠
 ١٢٠٠، ٢٠٠،‫א‬‫א‬ ٨٠٠،‫א‬‫א‬
،‫א‬‫א‬‫א‬٩٩٠٠٠٠،‫א‬‫א‬‫א‬١٠٠٠،
 K٢٠٠٠
 
 K‫א‬‫א‬
 
 W‫א‬
 K‫א‬‫א‬‫א‬ J١
 K‫א‬‫א‬‫א‬ J٢
 
 
:‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W٢٠٠٩١١
 W٢٠٠٩١١
K٢١٢‫א‬‫א‬
K٨٠‫א‬‫א‬
K١٠
 
 W٢٠٠٩١٢
K٤٠‫א‬

  ١٢٦
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

K٨٠‫א‬‫א‬
K١٠
 K١٠٠‫א‬
 
 W٢٠٠٩١٣
K٤٠‫א‬
K١٠٠‫א‬
K٢٠٢٠
 K١٠٠
 
 W٢٠٠٩١٤
K٤٠‫א‬
K١٠٠‫א‬
K١٠٢٠
K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F١٤٣٠L١٢L٣٠‫א‬‫א‬
 ٨٠٠٠٠٠  ‫א‬‫א‬‫א‬
 ١٥٠٠٠٠  ‫א‬‫א‬‫א‬
 ١٠٠٠٠  ‫א‬‫א‬‫א‬
 ٥٠٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣٠٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣٠٠٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠٠٠٠٠  ‫א‬
   
 ٧٥٠٠٠  ‫א‬‫א‬
  ١٢٧
  ‫א‬‫א‬  ٢٥٧  ‫א‬
 ‫א‬  ‫א‬‫א‬  EF‫א‬

 ٢٥٠٠٠  ‫א‬‫א‬
 ١٠٠٠٠  ‫א‬
 ١٠٠٠  ‫א‬‫א‬‫א‬
 ٢٠٠٠  ‫א‬
 ٥٠٠٠  ‫א‬
 ٥٠٠٠ 
 
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J١
٧٠٠٠،٤٧٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬
،٢٠٠٠‫א‬‫א‬‫א‬‫א‬،٣٠٠٠‫א‬‫א‬‫א‬ J٣
 K١٠٠٠‫א‬
 W‫א‬
 K١٤٣٠L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

  ١٢٨
    ٢٥٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

‫א‬

First-in First-out (FIFO)method  ‫א‬‫א‬

Last-in First-out (LIFO)method  ‫א‬‫א‬‫א‬
Average Cost method ‫א‬
Periodic Inventory System ‫א‬‫א‬
Perpetual Inventory System ‫א‬‫א‬
Stock Card ‫א‬
Bin Card ?‫א‬‫א‬
Maximum Level ‫א‬‫א‬
Minimum Level ‫א‬‫א‬
Reorder Level ‫א‬
slow moving items ‫א‬‫א‬‫א‬‫א‬
Normal Shortage ‫א‬‫א‬
Abnormal Shortage ‫א‬‫א‬
Guest Folio ‫א‬
Guest Ledger Folio ‫א‬
Revenues ‫א‬‫א‬‫א‬
Food Sales  ‫א‬
Beverage Sales ‫א‬
Cost of Sales ‫א‬
Trade Discount  ‫א‬‫א‬
Expenses  ‫א‬
Salaries and Wages ‫א‬‫א‬
Profit and Loss Account  ‫א‬‫א‬
Balance Sheet ‫א‬‫א‬‫א‬
Food and beverage manage ‫א‬‫א‬

  ١٢٩
    ٢٥٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 
Boiling ‫א‬
Stewing ‫א‬
Breasting ‫א‬
Steaming ‫א‬
Moist-meat cooking ‫א‬‫א‬‫א‬‫א‬‫א‬
Dry meat cooking ‫א‬‫א‬‫א‬‫א‬‫א‬
Grilling ‫א‬‫א‬
Roasting ‫א‬‫א‬‫א‬
Dating ‫א‬
Fat fryer ‫א‬
Purchasing agent ‫א‬
Meet tag ‫ﺑﻄﺎﻗﺔ ﺗﺨﺰﻳﻦ اﻟﻠﺤﻮم‬
Food cost accounting ‫א‬
Quantity control ‫א‬‫א‬
Cost factor ‫א‬
Selling price control ‫א‬‫א‬‫א‬

  ١٣٠
    ٢٥٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ‫א‬‫א‬

 ‫א‬ ‫א‬‫א‬
 
1) Coltman, Michael M. and Jagels, Martin G., “Hospitality Management
Accounting”, 7th edition, John Willy & Sons, INC. Canada, 2001.
2) Cote, Raymond, “Understanding Hospitality Accounting 1”, 4th edition,
Educational Institute of the American Hotel & Motel Association, 1997.
3) Cote, Raymond, “Understanding Hospitality Accounting 11”, 3th edition,
Educational Institute of the American Hotel & Motel Association, 1997.
  ١٣١
    ٢٥٧  ‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬‫א‬  EF‫א‬
 

 ‫א‬‫א‬‫א‬
‫א‬،‫א‬،‫א‬‫א‬،?‫א‬‫א‬?،، E١
 KE١٩٩٢F١٤١٢،‫א‬‫א‬
 
 
 

  ١٣٢
  ‫א‬  ٢٥٧  ‫א‬
   ‫א‬‫א‬  EF‫א‬
 

 ‫א‬
 
  ‫א‬ ‫א‬

‫א‬‫א‬

‫א‬

 ٢   

 ٦   ‫א‬‫א‬

 ٦   ‫א‬‫א‬

 ٧   ‫א‬

 ٧   ‫א‬

 ٨  ‫א‬

 ٩   ‫א‬‫א‬‫א‬

  ١٠   ‫א‬‫א‬

  ١٣ ‫א‬‫א‬

  ١٦ ‫א‬‫א‬‫א‬‫א‬

١٧ ‫א‬‫א‬‫א‬‫א‬

٢١  ‫א‬‫א‬

  ١٣٣
 ‫א‬  ٢٥٧  ‫א‬
   ‫א‬‫א‬  EF‫א‬
 
٢١ ‫א‬‫א‬

٢٤ ‫א‬

٢٦ ‫א‬‫א‬

٢٧ ‫א‬‫א‬

‫ א‬‫א‬

 ‫א‬‫א‬‫א‬

٣٠ 

٣٣ ‫א‬

٣٤ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

٤٣ ‫א‬‫א‬

٤٤ ‫א‬‫א‬‫א‬

٤٦ ‫א‬‫א‬‫א‬‫א‬‫א‬

٤٧ ‫א‬‫א‬‫א‬

٥١ ‫א‬

٥٣ ‫א‬‫א‬

٥٣ ‫א‬‫א‬

  ١٣٤
 ‫א‬  ٢٥٧  ‫א‬
   ‫א‬‫א‬  EF‫א‬
 
٥٧ ‫א‬

٦٠ ‫א‬‫א‬

٦٣ ‫א‬‫א‬

 

 

 

 

 

‫א‬‫א‬

 ‫ א‬‫א‬

٦٦ ‫א‬‫א‬‫א‬‫א‬

٦٧  ‫א‬‫א‬

٧٠  ‫א‬‫א‬‫א‬

٧٢ ‫א‬

٧٦ 

  ١٣٥
 ‫א‬  ٢٥٧  ‫א‬
   ‫א‬‫א‬  EF‫א‬
 
٨٢ 

 

 

 

 

 

 

 

 

 

 

 

 

‫א‬‫א‬‫א‬

‫א‬‫א‬

  ١٣٦
  ‫א‬  ٢٥٧  ‫א‬
   ‫א‬‫א‬  EF‫א‬
 
٨٥ ‫א‬‫א‬

٨٥ 

٨٥ ‫א‬‫א‬‫א‬‫א‬

٨٨ ‫א‬‫א‬

٩٠ ‫א‬‫א‬

٩١ ‫א‬‫א‬

٩١ ‫א‬‫א‬‫א‬

٩٣ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

٩٥ ‫א‬‫א‬‫א‬

٩٦ ‫א‬‫א‬‫א‬

٩٩ 

١٠٣ ‫א‬‫א‬

 

 

 

 

  ١٣٧
  ‫א‬  ٢٥٧  ‫א‬
   ‫א‬‫א‬  EF‫א‬
 

 

 

‫א‬‫א‬

‫א‬

١٠٨ ‫א‬‫א‬‫א‬‫א‬

١٠٨ ‫א‬‫א‬‫א‬

١١١ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

١١٥ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

١١٩ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

١٢٨ 

١٢٩ ‫א‬‫א‬

١٣١ 

    ‫א‬‫א‬‫א‬

    ‫א‬

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