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

‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬

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




٢٧٤
  ‫א‬
 ٢٧٤ 

 

 W،،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

‫א‬  ?  ?  ?   ? ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬      
  ‫א‬
 ٢٧٤ 

 


،‫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‫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
 K‫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
 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
‫اﻟﻤﺆﺳﺴﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ اﻟﻔﻨﻲ واﻟﺘﺪرﻳﺐ اﻟﻤﻬﻨﻲ‬
‫א‬‫א‬‫א‬‫א‬


‫א‬‫א‬
‫א‬‫א‬

١
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤

 ٪١٠٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٨W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬–٣

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 ‫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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
 K

 ‫א‬‫א‬‫א‬‫א‬W
 W‫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
 K‫א‬‫א‬‫א‬‫א‬–١
‫א‬‫א‬ ‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬Occupancy ‫א‬‫א‬‫א‬
‫א‬
  ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬
-٢-
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

‫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
 W
 K‫א‬‫א‬‫א‬W‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬–٢
 K‫א‬‫א‬‫א‬W‫א‬–٣
 K‫א‬‫א‬‫א‬W‫א‬‫א‬–٤
 K‫א‬ W‫א‬–٥

‫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WIncreasing Revenues ‫א‬‫א‬‫א‬ K١
 K‫א‬KK‫א‬‫א‬ Average Room Rate ‫א‬
‫א‬‫א‬ WReducing Costs ‫א‬ K٢
 KProposed Budget ‫א‬‫א‬‫א‬‫א‬
 K‫א‬ K٣
 K‫א‬ K٤
 KImage ‫א‬‫א‬ K٥


-٣-
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

‫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‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ،
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬–٢
‫א‬‫א‬‫א‬‫א‬ –٣
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٥
 K‫א‬–٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٧
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬–٨
‫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  ‫א‬
‫א‬‫א‬  ٢٧٤ 

،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬–٩
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
Guest Folio ‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬ –١٠
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،  ‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬–١١
،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬–١٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 ‫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Fidelio ‫א‬
 K‫א‬
E‫א‬–‫א‬‫א‬FZ‫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
‫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F‫א‬E‫א‬‫א‬F
‫א‬‫א‬‫א‬KE‫א‬KK،‫א‬،‫א‬
‫א‬،Profit Centre ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬


-٦-
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٪٦٤{١‫א‬‫א‬‫א‬‫א‬
٪٧‫א‬‫א‬٪٥{١‫א‬٪١٩{٥‫א‬‫א‬‫א‬٪٢{٥
 W‫א‬‫א‬‫א‬ ٪١{٨‫א‬
 K٪٤٤{٩‫א‬‫א‬‫א‬‫א‬‫א‬J
 K٪٣٠‫א‬J
 K٪١١‫א‬J
 K٪٨{٦‫א‬‫א‬‫א‬‫א‬‫א‬J
 K٪٥{٥‫א‬J
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬٪٢٠‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Specifications‫א‬ Standards
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬
،٪٤٠٪٣٥ ‫א‬‫א‬٪٧٥
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬J ٢
 K‫א‬J ٣
 K‫א‬J ٤
 K‫א‬‫א‬‫א‬J ٥
 K‫א‬J ٦
 K‫א‬J ٧
 K‫א‬J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬Acounting Department ‫א‬‫א‬
 K‫א‬‫א‬


-٧-
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 


 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٧

 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬ Input 
 J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ J ٣
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬‫א‬‫א‬


-٨-
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬، ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K،
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٨
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬Controller ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 .Accounts Payable ‫א‬‫א‬‫א‬‫א‬‫א‬J
 KAccounts Receivable‫א‬‫א‬J
 K Payroll‫א‬J
 K Profit and Loss Account ‫א‬‫א‬‫א‬J
 K Monthly Income Statement ‫א‬‫א‬J
 KBalance Sheet ‫א‬‫א‬‫א‬‫א‬J
 KProposed Budget ‫א‬‫א‬‫א‬J
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬G
 K‫א‬‫א‬‫א‬G
 K‫א‬‫א‬G
 K‫א‬‫א‬G
 K‫א‬G
 W‫א‬‫א‬G
 K‫א‬J
 K‫א‬J
 K‫א‬‫א‬J
 K‫א‬J
 K‫א‬‫א‬J
 K‫א‬J
 K‫א‬J
 K‫א‬‫א‬G
 K‫א‬G
 ‫א‬‫א‬‫א‬WCredit ‫א‬G
 K‫א‬
WF&B Cost Controller‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬،‫א‬،‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬

- ١٠ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

‫א‬‫א‬‫א‬‫א‬WF&B Analyst ‫א‬‫א‬G

 K
 W‫א‬‫א‬‫א‬‫א‬‫ א‬W‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Unifom System of Accounts for Hotels
 
 ‫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١٩٢٦‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Uniform System of Accounts for Restaurants 
 K‫א‬‫א‬‫א‬‫א‬ ‫א‬١٩٣٠

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬ -
 K‫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Expenses ‫א‬Revenues ‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬ -
- ١١ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 K‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬ -
 W‫א‬W‫א‬‫א‬
 K‫א‬ -
 K‫א‬‫א‬ -
 K‫א‬ -
 K‫א‬‫א‬‫א‬ -
 K‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫ א‬-
  K‫א‬‫א‬ -
 K‫א‬ -
 K‫א‬‫א‬‫א‬ -
 K‫א‬‫ א‬-
 K -
 W‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫ א‬-
 K‫א‬‫ א‬-
 K‫א‬‫א‬ -


- ١٢ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 Hotel ‫א‬–١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬ ‫א‬

 Operation W‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Transaction W‫א‬‫א‬–٣
‫א‬‫א‬ ‫א‬‫א‬
 ‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬
 Assets W‫א‬–٤
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 Current Assets ‫א‬J 
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬
،‫א‬‫א‬ ‫א‬،‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬
 Fixed Assets –
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Intangible Assets –
 ‫א‬ ‫א‬‫א‬
 ‫א‬
 KGoodwill ‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 Liabilities ‫א‬–٥

  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W
 Short-term Liabilities ‫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
 Long-term Liabilities ‫א‬‫א‬–
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Expenses ‫א‬–٦
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 KK‫א‬…‫א‬
  Revenues ‫א‬‫א‬‫א‬–٧
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Owner’s Equity ‫א‬–٨
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬،‫א‬
 K
 Financial Position Statement ‫א‬‫א‬–٩
،‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬
 . Balanee Sheet
 Income Statemen‫א‬–١٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 W‫א‬‫א‬‫א‬‫א‬‫א‬–١١
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Profit ‫א‬–١٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Loss ‫א‬–١٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Cash Flows Statement ‫א‬‫א‬–١٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬،‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬–١٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 Rooms ‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٪٦٥‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫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
 K‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬‫א‬ -
 W‫א‬–٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬–٣
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬–٤
‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 Food And Beverages ‫א‬‫א‬W


 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬٪٢٠‫א‬
 W‫א‬‫א‬‫א‬
 W‫א‬–١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KMenu ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬–٢
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬–٣
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Telephone and Fax ‫א‬‫א‬–
 ‫א‬‫א‬‫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

 Laundry ‫א‬W‫א‬
،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬، 
٪٦٠‫א‬‫א‬
 K٪٤٠

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

  Garage and Parking Lot ‫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W
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬ -
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ –١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫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–٢
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬–٥
 K‫א‬
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

‫א‬‫א‬‫א‬‫א‬‫א‬–٦
 K‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 ‫א‬
 W
 K‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬–٢
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٥
 K‫א‬‫א‬–٦


 W‫א‬‫א‬‫א‬E8FE9FW
 E F     K‫א‬‫א‬‫א‬–١
 ‫א‬‫א‬‫א‬‫א‬‫א‬–٢
 E F     K‫א‬‫א‬‫א‬
 E F ‫א‬‫א‬‫א‬٪١٩{٥‫א‬‫א‬‫א‬–٣
 E F K‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 E F  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٥


 W‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬–١
 KK………………………‫א‬‫א‬‫א‬
 KKK…………………K…………………‫א‬–٢
K……………………………………‫א‬‫א‬–٣
 KK…………………
K………………………………………‫א‬‫א‬‫א‬–٤
 KK……………………
 KK…………………KK……………‫א‬‫א‬–٥
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٦
 K‫א‬……………………………………
- ٢٠ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

K……………… ‫א‬‫א‬–٧
 ………………
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٨
 K………………………

- ٢١ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 ‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬–٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 K‫א‬E‫א‬‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬٪٦٤‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٥
 K‫א‬
 W‫א‬J ٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬J
 K‫א‬J
 K‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬  ٢٧٤ 

 W‫א‬‫א‬‫א‬E8FE 9FW
 E9 F       K‫א‬‫א‬‫א‬J ١

 E 9 F  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬
 E8F   K‫א‬‫א‬‫א‬٪١٩{٥‫א‬‫א‬‫א‬–٣
 E9 F   K‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 E8F    K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٥

 W‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 ‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬ –٢
‫א‬‫א‬  ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٥

  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٦
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٧
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬

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


‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٢
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬–٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬–٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٤

 ٪١٠٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 K٦W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬–١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٢
 K‫א‬–٣

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬J 

- ٢٤ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 ‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬Cashier ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫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‫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Fidelio ‫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K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
- ٢٥ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 W‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬
 W،
 W‫א‬‫א‬E١F
 K‫א‬‫א‬E
 K‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬E
 W‫א‬‫א‬E٢F
 K‫א‬E
 K‫א‬‫א‬E
 K‫א‬‫א‬‫א‬E
 K‫א‬‫א‬‫א‬E
 K‫א‬E
 W‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W

 W‫א‬E١F
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Buckets ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
- ٢٦ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬،‫א‬‫א‬
 K
 W‫א‬‫א‬W‫א‬‫א‬E١
 K‫א‬ -
 K‫א‬‫ א‬-
 K‫א‬ -
 K‫א‬ -
 K‫א‬ -
 K‫א‬‫ א‬-
 K‫א‬ -
‫א‬Charges ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬E٢
 W‫א‬‫א‬
 K‫א‬‫א‬ -
 K‫א‬…‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ -
‫א‬‫א‬‫א‬‫א‬‫א‬Balance W‫א‬‫א‬E٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 W‫א‬‫א‬‫א‬E٢F
 W‫א‬‫א‬‫א‬E
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W ‫א‬‫א‬‫א‬‫א‬‫א‬E
‫א‬‫א‬‫א‬ ‫א‬E١
 K‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٢
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬E٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٤
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٥
‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K
 W‫א‬‫א‬E٣F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،
 Petty Cash ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬Paid Out ‫א‬‫א‬‫א‬‫א‬
‫א‬، ‫א‬ Paid Out ،‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١J ٢F

 ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 NO. 003731
Date : / /
Room No………………

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PAID OUT
Name …………………………… Amount……………………

Explanation
 Total Amount
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Signature ……………………………..

 Paid Out‫א‬E١J ٢F

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬E١F
 K‫א‬‫א‬‫א‬E٢F
 K‫א‬‫א‬E٣F
 K‫א‬‫א‬‫א‬‫א‬‫א‬E٤F
 K‫א‬‫א‬E٥F
 K‫א‬‫א‬‫א‬E٦F
 K‫א‬‫א‬‫א‬‫א‬‫א‬E٧F
 K‫א‬‫א‬E٨F
 K‫א‬Paid Out‫א‬‫א‬E٩F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١٠F

 W‫א‬W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J ٣
 K ‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬J ٥

‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬E١
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬ ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٣٠ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 W‫א‬‫א‬‫א‬E٢

 ‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

‫א‬‫א‬‫א‬W‫א‬‫א‬E
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬J ٥

‫א‬‫א‬ ‫א‬‫א‬W‫א‬‫א‬E
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬K
 W
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬J ٥

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 W‫א‬‫א‬‫א‬‫א‬J ٣
، ‫א‬‫א‬‫א‬ ‫א‬
‫א‬K‫א‬‫א‬‫א‬
Voucher ،‫א‬
 KE٢J ٢F‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬E١
 K‫א‬‫א‬‫א‬‫א‬E٢
Accounts Receivables ‫א‬‫א‬ ‫א‬‫א‬‫א‬E٣
‫א‬‫א‬‫א‬
 ،‫א‬
 K‫א‬

 W‫א‬‫א‬‫א‬J ٤
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬E١
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E٣
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬E٤


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 K………………………………………W‫א‬‫א‬
 ………………………………………………W‫א‬‫א‬
 Voucher٢٧٥٥
 K…………………………‫א‬
 K……………………………
 ‫א‬‫א‬W
 W‫א‬
 W‫א‬‫א‬‫א‬
 Bed & Break fast
 KHalf Board
 KFull Board 
 KKK……………………W‫א‬
 K………………………W‫א‬
‫א‬
……………………K……………………………………………………KK………
 ………………


 ،‫א‬‫א‬W
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 KE٢J ٢F

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 W‫א‬E٥
‫א‬ ‫א‬
‫א‬ ‫א‬‫א‬‫א‬ ‫א‬K‫א‬ ‫א‬
‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
،‫א‬‫א‬
 K‫א‬‫א‬‫א‬


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬‫א‬J ٢
،‫א‬‫א‬‫א‬‫א‬   ‫א‬J ٣
،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ٤


 WE‫א‬F‫א‬‫א‬
Carte Blanch – Visa – American Express – Dinners Club
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬


 W‫א‬ Fidelio ‫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


- ٣٤ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 ‫א‬

 W‫א‬‫א‬‫א‬E FEFEF
 E F   K‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 EFK‫א‬‫א‬‫א‬‫א‬J ٢
 EF   K‫א‬‫א‬ –٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 E F  K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ –٥
 E F   K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬EF
 ……………………………‫א‬‫א‬J ١
……………………………‫א‬‫א‬‫א‬J ٢
 K‫א‬
……………………………‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬
 K……………………………‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬……………………………J ٥

 W‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬E١
 K‫א‬‫א‬‫א‬‫א‬E٢

- ٣٥ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬  ٢٧٤ 

 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬E FEFEF
 EF  K‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 EFK‫א‬‫א‬‫א‬‫א‬J ٢
 EF  K‫א‬‫א‬–٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬–٤
 EF K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬–٥
 EF  K‫א‬‫א‬‫א‬‫א‬‫א‬


 W‫א‬‫א‬‫א‬EF
 K‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬
 K‫א‬‫א‬ J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٥


 W‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬‫א‬E١
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬E٢
 W
 K‫א‬‫א‬‫א‬J
 K‫א‬‫א‬J
K‫א‬‫א‬J

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


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

٣
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬J ٥

 K٪٩٥‫א‬‫א‬W‫א‬‫א‬‫א‬

 K١٦W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

- ٣٧ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫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
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬J ٢
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K
 K‫א‬‫א‬‫א‬‫א‬J ٤
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬

 W‫א‬‫א‬‫א‬W
 Revenues ‫א‬‫א‬‫א‬E١F
 W‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬ 
 ‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫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

 Expenses‫א‬E٢F
 W‫א‬‫א‬
  Salaries and wages ‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
Employees Benefits ‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Foods and Drinkings‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Commissions ‫א‬J ٤
‫א‬
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 Cleaning Supplies ‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 Guests Supplies ‫א‬‫א‬J ٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٣٩ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 Printing and Stationery ‫א‬‫א‬‫א‬‫א‬J ٧

‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬
 Uniforms ‫א‬‫א‬‫א‬J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬KK……‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 K
 Laundry ‫א‬‫א‬J ٩
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Linen ‫א‬J ١٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬


‫א‬‫א‬J ‫א‬H‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫א‬
،٥٠{٠٠٠‫א‬‫א‬،١١٠{٠٠٠‫א‬‫א‬
 K٤٥{٠٠٠٩٥{٠٠٠‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ١١٠{٠٠٠   ‫א‬‫א‬
 ٥٠{٠٠٠   ‫א‬‫א‬EHF
 ١٦٠{٠٠٠   ‫א‬
  ٩٥{٠٠٠ ‫א‬‫א‬‫א‬
  ٤٥{٠٠٠  ‫א‬‫א‬‫א‬
 E١٤٠{٠٠٠F  ‫א‬‫א‬‫א‬
 ٢٠{٠٠٠  ‫א‬‫א‬‫א‬

‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Other expenses J ١١
‫א‬‫א‬
 ‫א‬‫א‬
‫א‬‫א‬ETime tables F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬……‫א‬‫א‬

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬١٤٢٤L١٢L٣٠
 ‫א‬‫א‬‫א‬١{٣٠{٠٠٠
 KE‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬٨٠٠{٠٠٠
 K١٠٠{٠٠٠
 K‫א‬‫א‬٣٥٠{٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬١٥٠{٠٠٠
 K‫א‬‫א‬‫א‬١٣٠{٠٠٠
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 K‫א‬١٠٠{٠٠٠
 K‫א‬٦٠{٠٠٠
 K‫א‬‫א‬٤٠{٠٠٠
 K٢٠{٠٠٠
 K٥٠{٠٠٠
 K‫א‬٥٠{٠٠٠
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤L١٢L٣٠

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬   W‫א‬
 ١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬
   W‫א‬‫א‬‫א‬
  ١{٣٠٠{٠٠٠  ‫א‬
  ٨٠٠{٠٠٠  ‫א‬‫א‬‫א‬
  ٢{١٠٠{٠٠٠  ‫א‬‫א‬‫א‬
  E١٠٠{٠٠٠F  ‫א‬‫א‬W
 ٢{٠٠٠{٠٠٠   ‫א‬‫א‬‫א‬
   W‫א‬W
  ٣٥٠{٠٠٠  W‫א‬‫א‬J ١
  ١٥٠{٠٠٠  ‫א‬‫א‬
  ١٣٠{٠٠٠  ‫א‬‫א‬‫א‬
  ٦٣٠{٠٠٠  ‫א‬‫א‬‫א‬
   ‫א‬
  ١٠٠{٠٠٠  W‫א‬‫א‬J ٢
  ٦٠{٠٠٠  ‫א‬
  ٤٠{٠٠٠  ‫א‬
  ٢٠{٠٠٠  ‫א‬‫א‬
  ٥٠{٠٠٠  ‫א‬‫א‬
  ٥٠{٠٠٠  
  ٣٢٠{٠٠٠  ‫א‬
   ‫א‬‫א‬
 E٩٥٠{٠٠٠F  ‫א‬
 ١{٠٥٠{٠٠٠  ‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Revenues ‫א‬‫א‬‫א‬E١F
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 WFood Sales ‫א‬J ١
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬ ‫א‬،
 K‫א‬KK…‫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  
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 WBeverage Sales ‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬
 ‫א‬‫א‬
 K‫א‬……‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬EF
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W Cost of Sales ‫א‬E٢F
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ Trade Discount
‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ٢
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬
 K‫א‬K…‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
- ٤٥ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 WExpenses ‫א‬E٣F
 W‫א‬‫א‬
 W‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٤
‫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
 W‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬KK……‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬J ٦
‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬K……‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٧
‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬J ٨
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٩
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١٠
 K‫א‬KK…‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬J ١١
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫……א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١٢
‫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J ١٣
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬J ١٤
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١٥
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 WJ ١٦
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
E‫א‬F 
 ٥٠٠{٠٠٠  ‫א‬
 ٣٠٠{٠٠٠  ‫א‬
 ٥٠{٠٠٠  ‫א‬‫א‬‫א‬
 ١٥٠{٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٦٠{٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٩٠{٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠{٠٠٠  ‫א‬‫א‬‫א‬‫א‬
 ٥٠{٠٠٠  ‫א‬
 ١٥{٠٠٠  ‫א‬‫א‬
 ٦٠{٠٠٠  ‫א‬‫א‬
 ٢٥{٠٠٠  ‫א‬‫א‬
 ٤٠{٠٠٠  ‫א‬‫א‬
 ٢٠{٠٠٠  ‫א‬‫א‬‫א‬
 ١{٠٠٠  ‫א‬
 ٢{٠٠٠  ‫א‬
 ٣٠{٠٠٠  ‫א‬
 ٣{٠٠٠  ‫א‬‫א‬‫א‬
 ١٠{٠٠٠  ‫א‬
 ١{٠٠٠  ‫א‬‫א‬‫א‬
 ٢{٠٠٠  ‫א‬
 ٣{٠٠٠  ‫א‬
 ٦{٠٠٠  ‫א‬
 ٤{٠٠٠  
 

- ٤٨ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬‫א‬
 K٥٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
١٥٠٠٠٤٥{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬
 K٪٥‫א‬،٪٥‫א‬‫א‬‫א‬‫א‬٪١٠‫א‬‫א‬‫א‬J ٣
 W‫א‬
 K١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 W‫א‬
 W‫א‬‫א‬J ١
 ٦٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٩٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬H
 ٢٥٠{٠٠W‫א‬
 ٥٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J
 ٢٠٠{٠٠٠Z‫א‬
 ١٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬H
 ٢١٠{٠٠٠Z‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬
١٠
 ٤٠٠٠ZC
١٠٠ ٤٠{٠٠٠Z‫א‬‫א‬J ٣

٥
 ١٠٠٠ZC
١٠٠ ٢٠{٠٠٠Z‫א‬‫א‬‫א‬

٥
 ٣٠٠٠Z١٠٠
C٣٠{٠٠٠Z‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    W‫א‬‫א‬‫א‬W
   ٥٠٠{٠٠٠  ‫א‬
   ٣٠٠{٠٠  ‫א‬
  ٨٠٠{٠٠٠   ‫א‬
  E٥٠{٠٠٠F   ‫א‬‫א‬W
  ٧٥٠{٠٠٠   ‫א‬
  ١٥٠{٠٠٠   ‫א‬‫א‬‫א‬‫א‬H
 ٩٠٠{٠٠٠    ‫א‬‫א‬‫א‬
    W‫א‬
  ٢١٠{٠٠   ‫א‬‫א‬
   ٤٥{٠٠٠  ‫א‬‫א‬
   ١٥{٠٠٠  ‫א‬‫א‬
  E٦٠{٠٠٠F   ‫א‬‫א‬
  ١٥٠{٠٠٠   ‫א‬
  ٥٠{٠٠٠   ‫א‬
 E٢٠٠{٠٠٠F    ‫א‬‫א‬
 ٧٠٠{٠٠٠    ‫א‬‫א‬
   
    W‫א‬W
    W‫א‬‫א‬J ١
   ٦٠{٠٠٠  ‫א‬‫א‬
   ٢٥{٠٠٠  ‫א‬‫א‬‫א‬
   ١٥{٠٠٠  ‫א‬‫א‬‫א‬
  ١٠٠{٠٠٠   ‫א‬
   
    W‫א‬‫א‬J ٢

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

   ٤{٠٠٠  ‫א‬‫א‬
   ١{٠٠٠  ‫א‬‫א‬‫א‬‫א‬
   ٣{٠٠٠  ‫א‬
   ١{٠٠٠  ‫א‬
   ٢{٠٠٠  ‫א‬
   ٣{٠٠٠  ‫א‬
   ١٠{٠٠٠  ‫א‬
   ١{٠٠٠  ‫א‬‫א‬‫א‬
   ٢{٠٠٠  ‫א‬
   ٣{٠٠٠  ‫א‬
   ٦{٠٠٠  ‫א‬
   ٤{٠٠٠  
  ٤٠{٠٠٠   ‫א‬‫א‬
 E١٤٠{٠٠٠F  ‫א‬
 ٥٦٠{٠٠٠  ‫א‬‫א‬


 W‫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
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 RevenuesE‫א‬F‫א‬‫א‬‫א‬E١F
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 Cost of Calls‫א‬E٢F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 
،E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Expenses‫א‬E٣F
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫…א‬

 W‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬
 K‫א‬J ٣
 W‫א‬‫א‬‫א‬‫א‬J ٤
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬J ٥
 .‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F١٤٢٤L١٢L٣٠‫א‬
 W‫א‬‫א‬‫א‬W
 K١٠{٠٠٠
 K‫א‬٥٠{٠٠٠
 K٩٠{٠٠٠
 K‫א‬‫א‬٢٠{٠٠٠
 W‫א‬W
 K‫א‬‫א‬‫א‬١٠{٠٠٠
 W‫א‬W
 K‫א‬‫א‬‫א‬٨{٠٠٠
 K‫א‬‫א‬٧{٠٠٠
 K‫א‬‫א‬‫א‬٢٥{٠٠٠
 K‫א‬‫א‬٦٥{٠٠٠
 K‫א‬‫א‬١٠{٠٠٠
 K‫א‬‫א‬١٥{٠٠٠
 K‫א‬‫א‬‫א‬١٠{٠٠٠
 K‫א‬‫א‬‫א‬٥{٠٠٠
 K‫א‬٢{٠٠٠
 K٣{٠٠٠

‫א‬‫א‬‫א‬‫א‬١٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
 K٥{٠٠٠
 W‫א‬
 K١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬   W‫א‬
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    W‫א‬‫א‬‫א‬W
   ١٠{٠٠٠  ‫א‬‫א‬
   ٥٠{٠٠٠  ‫א‬‫א‬‫א‬
   ٩٠{٠٠٠  ‫א‬‫א‬
   ٢٠{٠٠٠  ‫א‬‫א‬
 ١٧٠{٠٠٠   ‫א‬‫א‬‫א‬
 E١٠{٠٠٠F   ‫א‬‫א‬W
١٦٠{٠٠٠    ‫א‬‫א‬‫א‬
    W‫א‬W
    W‫א‬J ١
   ٧{٠٠٠  
   ٢٥{٠٠٠  ‫א‬
   ٦٥{٠٠٠  
   ٨{٠٠٠  ‫א‬‫א‬‫א‬
   ١٠{٠٠٠  ‫א‬‫א‬
 ١١٥{٠٠٠   ‫א‬
   ١٠{٠٠٠  ‫א‬‫א‬‫א‬
   ٥{٠٠٠  ‫א‬‫א‬
 E١٥{٠٠٠F   ‫א‬‫א‬‫א‬
E١٠٠{٠٠٠F    ‫א‬
 ٦٠{٠٠٠    ‫א‬‫א‬
    W‫א‬‫א‬J ٢
   ١٥{٠٠٠  ‫א‬‫א‬
   ١٠{٠٠٠  ‫א‬‫א‬‫א‬
   ٥{٠٠٠  ‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

  ٣٠{٠٠٠   ‫א‬
    ‫א‬‫א‬J ٣
   ٢{٠٠٠  ‫א‬‫א‬‫א‬
   ٣{٠٠٠  
  ٥{٠٠٠  ‫א‬‫א‬
E٣٥{٠٠٠F  ‫א‬‫א‬‫א‬
 ٢٥{٠٠٠  ‫א‬
 
 ‫א‬‫א‬‫א‬W‫א‬
 W‫א‬‫א‬‫א‬E١F
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬E٢F
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 K‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W
‫א‬‫א‬ ‫א‬‫א‬
 KE‫א‬F١٤٢٤L١٢L٣٠W‫א‬‫א‬
 K‫א‬‫א‬‫א‬٧٠{٠٠٠
 K‫א‬‫א‬٥{٠٠٠
 K‫א‬٦{٠٠٠
 K‫א‬٣{٠٠٠
 K‫א‬‫א‬‫א‬٤{٠٠٠
 K‫א‬١{٠٠٠
 K‫א‬‫א‬١٠{٠٠٠
 K‫א‬٢{٠٠٠
 K٤{٠٠٠
 W‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬   :‫א‬
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٧٠{٠٠٠   ‫א‬‫א‬‫א‬W
 E٥{٠٠٠F   ‫א‬‫א‬W
 ٦٥{٠٠٠   ‫א‬‫א‬‫א‬
   ‫א‬‫א‬W
  ٦{٠٠٠  ‫א‬
  ٣{٠٠٠  ‫א‬‫א‬
  ٤{٠٠٠  ‫א‬‫א‬‫א‬
  ١٣{٠٠٠  ‫א‬‫א‬
   W‫א‬‫א‬W
  ١{٠٠٠  ‫א‬
  ١٠{٠٠٠  ‫א‬‫א‬
  ٢{٠٠٠  ‫א‬
  ٤{٠٠٠  
  ١٧{٠٠٠  ‫א‬‫א‬
 E٣٠{٠٠٠F  ‫א‬‫א‬‫א‬‫א‬
 ٣٥{٠٠٠  ‫א‬

 W‫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

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ١
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬K……،‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ٢
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬……‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 
 W‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬،١٤٢٤L١٢L٣٠
 K‫א‬‫א‬‫א‬٣٠٠{٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٢٠{٠٠٠
 K‫א‬‫א‬٢٠{٠٠٠
 K‫א‬‫א‬٨٠{٠٠٠
 K‫א‬٧{٠٠٠
 K‫א‬٨{٠٠٠
 K‫א‬١٥{٠٠٠
 K١٢{٠٠٠
 K‫א‬‫א‬‫א‬٨{٠٠٠
 K‫א‬‫א‬٨{٠٠٠
 K٦{٠٠٠
 K‫א‬‫א‬٧٥{٠٠٠
 W‫א‬‫א‬‫א‬‫א‬
 KE٧٠{٠٠٠F‫א‬‫א‬‫א‬‫א‬‫א‬J ١
E٧{٠٠٠F‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬
 K‫א‬E٤{٠٠٠F‫א‬J ٣
 W‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬
 KE‫א‬F،١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬١{٢٠٠{٠٠٠
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 K‫א‬‫א‬‫א‬‫א‬٥٠٠{٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨٠{٠٠٠
 K‫א‬‫א‬٤٠{٠٠٠
 K‫א‬‫א‬٤٠{٠٠٠
 K٨٠{٠٠٠
 K‫א‬٦٠{٠٠٠
 KE‫א‬F٧٠{٠٠٠
 K‫א‬٤٠{٠٠٠
 K٢٠{٠٠٠
E ١٤٠{٠٠٠F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬E٣٠{٠٠٠F
 W‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤L١٢L٣٠

 W‫א‬‫א‬
 KE‫א‬F‫א‬‫א‬،‫א‬
 ٤٠{٠٠٠     ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠     ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٦{٠٠٠       ‫א‬
 ٢{٠٠٠       ‫א‬
 ٢٠{٠٠٠     ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣{٠٠٠      ‫א‬‫א‬
 ١٥٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F١٤٢٤L١٢L٣٠‫א‬‫א‬
 K‫א‬‫א‬ ١٠٠{٠٠٠
 ‫א‬‫א‬‫א‬ ٥٠{٠٠٠
 ‫א‬ ١٠{٠٠٠
  ١٥{٠٠٠
 ‫א‬ ٦٠{٠٠٠
 ‫א‬‫א‬ ١٥{٠٠٠
 ‫א‬‫א‬  ٢{٠٠٠
 ‫א‬  ١{٠٠٠
 ‫א‬  ٢{٠٠٠
 ‫א‬  ١{٠٠٠
٦٠٠٠‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 K٤٠٠٠‫א‬‫א‬،

 W‫א‬
 K١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬
 ‫א‬‫א‬

 W‫א‬‫א‬
 KK‫א‬W
‫א‬‫א‬‫א‬‫א‬E١
 K٥٠٠٠Z٧٠{٠٠٠–٧٥٠٠٠W‫א‬
٧٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٢
 K‫א‬‫א‬‫א‬‫א‬
‫א‬ ٤٠٠٠‫א‬E٣
 K١٢٠٠٠Z٤٠٠٠H٨٠٠٠W
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬W
    W‫א‬‫א‬‫א‬W
   ٣٠٠{٠٠٠  ‫א‬‫א‬‫א‬
   ١٢٠{٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬
  ٤٢٠{٠٠٠   ‫א‬‫א‬‫א‬
 E٢٠{٠٠٠F   ‫א‬‫א‬W
 ٤٠٠{٠٠٠    ‫א‬‫א‬‫א‬‫א‬
    W‫א‬W
    W‫א‬‫א‬J ١
   ٨٠{٠٠٠  ‫א‬‫א‬
   ٧{٠٠٠  ‫א‬‫א‬
   ٨{٠٠٠  ‫א‬‫א‬‫א‬
  ٩٥{٠٠٠   ‫א‬
    W‫א‬‫א‬J ٢
   ١٢{٠٠٠  ‫א‬
   ١٥{٠٠٠  ‫א‬
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

   ١٢{٠٠٠  
   ٨{٠٠٠  ‫א‬‫א‬
   ٥{٠٠٠  
   ٧{٠٠٠  ‫א‬
   ٦{٠٠٠  
  ٦٥{٠٠٠  ‫א‬‫א‬
E١٦٠{٠٠٠F  ‫א‬‫א‬
 ٢٤٠{٠٠٠  ‫א‬


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬‫א‬   W‫א‬‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
    W‫א‬‫א‬‫א‬W
 ١{٢٠٠{٠٠٠   ‫א‬‫א‬‫א‬‫א‬
  ٨٠{٠٠٠   ‫א‬‫א‬‫א‬‫א‬
  ٤٠{٠٠٠   ‫א‬‫א‬‫א‬
  ٤٠{٠٠٠   ‫א‬‫א‬‫א‬‫א‬
 ١{٣٦٠{٠٠٠    ‫א‬‫א‬‫א‬
    W‫א‬
  ٥٠٠{٠٠٠   ‫א‬‫א‬‫א‬‫א‬
  ١٤٠{٠٠٠   ‫א‬‫א‬W
 E٣٦٠{٠٠٠F    ‫א‬
 ١{٠٠٠{٠٠٠    ‫א‬
    W‫א‬W
    W‫א‬‫א‬J ١
   ٨٠{٠٠٠  
   ٦٠{٠٠٠  ‫א‬‫א‬
   ٣٠{٠٠٠  ‫א‬‫א‬‫א‬
  ١٧٠{٠٠٠   ‫א‬
    W‫א‬‫א‬J ٢
   ٧٠{٠٠٠  
   ٤٠{٠٠٠  
   ٢٠{٠٠٠  
  ١٣٠{٠٠٠  ‫א‬‫א‬
 E٣٠٠{٠٠٠F  ‫א‬
 ٧٠٠{٠٠٠  ‫א‬


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬
 ٤٠{٠٠٠Z  ‫א‬‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠Z ‫א‬‫א‬‫א‬‫א‬‫א‬EHF
 ١٤٠{٠٠٠Z ‫א‬
 E٢٠{٠٠٠FZ ‫א‬‫א‬‫א‬‫א‬‫א‬EJ F
 ١٢٠{٠٠٠Z  ‫א‬
 ٦{٠٠٠Z ‫א‬EHF
 ٢{٠٠٠Z  ‫א‬EHF
 ١٢٨{٠٠٠Z ‫א‬
 ٣{٠٠٠Z   ‫א‬‫א‬
 ١٥{٠٠٠Z   ‫א‬‫א‬‫א‬
 E١٨{٠٠٠FZ  ‫א‬
 ١١٠{٠٠٠Z ‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬   W‫א‬‫א‬‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬
    W‫א‬‫א‬‫א‬W
   ١٠٠{٠٠٠  ‫א‬‫א‬
   ٥٠{٠٠٠  ‫א‬‫א‬‫א‬
   ١٠{٠٠٠  ‫א‬
  ١٦٠{٠٠٠   ‫א‬‫א‬‫א‬
  E١٥{٠٠٠F   ‫א‬
 ١٤٥{٠٠٠    ‫א‬‫א‬‫א‬
    W‫א‬W
  ٦٠{٠٠٠   ‫א‬J ١
   ٦{٠٠٠  ‫א‬‫א‬‫א‬‫א‬
   ٤{٠٠٠  ‫א‬‫א‬
  E١٠{٠٠٠F   ‫א‬‫א‬‫א‬‫א‬
 E٥٠{٠٠٠F    ‫א‬
 ٩٥{٠٠٠    ‫א‬
    W‫א‬‫א‬J ٢
   ١٥{٠٠٠  ‫א‬‫א‬
   ٢{٠٠٠  ‫א‬‫א‬
  ١٧{٠٠٠   ‫א‬
    W‫א‬‫א‬J ٣
   ١{٠٠٠  ‫א‬
   ٢{٠٠٠  ‫א‬
   ١{٠٠٠  ‫א‬
  ٤{٠٠٠  ‫א‬‫א‬
 E٢١{٠٠٠F  ‫א‬
 ٧٤{٠٠٠  ‫א‬

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


‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

٤
 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 K٪١٠٠‫א‬‫א‬W‫א‬‫א‬‫א‬

 K١٢W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬


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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫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
 K‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 W Income Statement ‫א‬W
 ‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬J ٢
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬،‫א‬
K ‫א‬  ‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬


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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 K‫א‬‫א‬‫א‬‫א‬
 ………………
 ١٤J L١٢L٣٠W‫א‬‫א‬‫א‬
 ‫ א‬‫א‬
‫א‬  
 ‫א‬ ‫א‬  ‫א‬
‫א‬ ‫א‬ ‫א‬
‫א‬  
 C  C  C  C  C  C  ‫א‬
 C  C  C  C  C  C  ‫א‬‫א‬
 C  C  C  C  C  C  ‫א‬
 C  C  C  C  C  C  ‫א‬
 CC  CC  CC  CC  CC  CC  ‫א‬
 CC    ‫א‬‫א‬EHF
 CCC   ‫א‬‫א‬‫א‬
  W‫א‬‫א‬
  CC  ‫א‬
  CC  
  CC  ‫א‬‫א‬
  CC ‫א‬‫א‬‫א‬
  CC  ‫א‬‫א‬‫א‬
ECCCF  ‫א‬‫א‬
 CCC   ‫א‬
   W‫א‬‫א‬
  CC  ‫א‬‫א‬
  CC  ‫א‬‫א‬‫א‬
ECCF   ‫א‬‫א‬
 CC  ‫א‬


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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W
‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F،١٤٢٤L١٢L٣٠W‫א‬
 WE‫א‬F‫א‬‫א‬‫א‬W
 ‫א‬  ٩٥٠{٠٠٠
 ‫א‬‫א‬‫א‬  ٩٠٠{٠٠٠
 ‫א‬‫א‬  ١٠٠{٠٠٠
 ‫א‬  ٥٠{٠٠٠
 W‫א‬W
 ‫א‬‫א‬‫א‬  ٣٠٠{٠٠٠
 ‫א‬  ٢٠{٠٠٠
 W‫א‬‫א‬W
 ‫א‬  ٢٥٠{٠٠٠
 ‫א‬‫א‬‫א‬  ١٠٠{٠٠٠
 ‫א‬‫א‬  ٣٠{٠٠٠
 ‫א‬  ٥{٠٠٠
 WW‫א‬
 ‫א‬  ١٥٠{٠٠٠
 ‫א‬‫א‬‫א‬  ٥٠{٠٠٠
 ‫א‬‫א‬  ٥{٠٠٠
 ‫א‬  ٥{٠٠٠
 WW
 ‫א‬  ٢٠٠{٠٠٠
   ٥٠{٠٠٠
   ٥٠{٠٠٠
‫א‬‫א‬‫א‬  ٧٠{٠٠٠
 W‫א‬‫א‬W
 ‫א‬‫א‬  ٢٠{٠٠٠
 ‫א‬  ١٠{٠٠٠
١٤٢٤‫א‬‫א‬  ١٠٠{٠٠٠
‫א‬،١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬W‫א‬
 K٤١٥{٠٠٠‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬    W‫א‬
١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬
  ‫א‬
 
 ‫א‬   ‫א‬  ‫א‬
 ‫א‬  ‫א‬
‫א‬  
٥٥٠{٠٠٠  ٤٠٠{٠٠٠  ١٥٠{٠٠٠  ٢٥٠{٠٠٠  J J  ٩٥٠{٠٠٠  ‫א‬
٤٥٠{٠٠٠  ٤٥٠{٠٠٠  ٥٠{٠٠٠  ١٠٠{٠٠٠  ٣٠٠{٠٠٠  ٩٠٠{٠٠٠ ‫א‬‫א‬‫א‬
 ٦٥{٠٠٠  ٣٥{٠٠٠  ٥{٠٠٠  ٣٠{٠٠٠  J J  ١٠٠{٠٠٠ ‫א‬‫א‬
 ٢٠{٠٠٠  ٣٠{٠٠٠  ٥{٠٠٠  ٥{٠٠٠  ٢٠{٠٠٠  ٥٠{٠٠٠  ‫א‬
١{٠٨٥{٠٠٠  ٩١٥{٠٠٠  ٢١٠{٠٠٠  ٣٨٥{٠٠٠  ٣٢٠{٠٠٠  ٢{٠٠٠{٠٠٠  ‫א‬
٤١٥{٠٠٠   ‫א‬EHF
١{٥٠٠{٠٠٠   ‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
 
 ‫א‬
  ٢٠٠{٠٠٠
  
 ٥٠{٠٠٠
  ٥٠{٠٠٠
 ‫א‬‫א‬
  ٧٠{٠٠٠  ‫א‬‫א‬‫א‬
٣٧٠{٠٠٠   ‫א‬‫א‬
  
١{١٣٠{٠٠٠   ‫א‬
  
   W‫א‬‫א‬
   ‫א‬‫א‬
  ٢٠{٠٠٠
 ‫א‬
  ١٠{٠٠٠

 ‫א‬‫א‬
 ١٠٠{٠٠٠
١٣٠{٠٠٠  ‫א‬‫א‬
١{٠٠٠{٠٠٠  ‫א‬

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

Balance Sheet ‫א‬‫א‬‫א‬W

‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KAccounting Eaua tion ‫א‬
 Assets = Liabilities + Owner’s Eauity ‫א‬H‫א‬Z‫א‬

 : Assets‫א‬
‫א‬
 ‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

 KCurrent Assets‫א‬J ١
‫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

 Fixed AssetsJ ٢
‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬
،‫א‬،‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫א‬‫א‬
 K‫א‬K……‫א‬‫א‬

 Intangible Assets J ٣
‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬،‫א‬

- ٧٢ -
 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 WLiabilities‫א‬

  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W

 WShort-term Liabilities‫א‬J ١
 ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

 WLong-term Liabilities‫א‬J ٢
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬
 K‫א‬

 WOwner’s Equity ‫א‬J ٣
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬  
 K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ………………
 ١٤J L١٢L٣٠W‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬
 W‫א‬‫א‬    W‫א‬‫א‬‫א‬   
 ‫א‬ CC     CC 
 ‫א‬ CC     CC 
  CC     CC 
‫א‬‫א‬  CCC  ‫א‬  CC 
 W‫א‬‫ א‬     CC 
 ‫א‬  CCC  ‫א‬‫א‬‫א‬   CCC
 W‫א‬    W‫א‬‫ א‬  
 ‫א‬ CC   ‫א‬  CC 
E‫א‬F‫א‬ CC    CC  
 ‫א‬ CC  ‫א‬J CC CC 
  CC   ‫א‬ CC  
 ‫א‬  CCC J CC CC 
  ‫א‬‫א‬ CC  
   CC CC 
 ‫א‬J CC  
  ‫א‬ CC CC 
 
 ‫א‬J   
  ‫א‬‫א‬ CCC
  ‫א‬‫א‬ 
CCC  W‫א‬‫א‬ CCC
 ‫א‬
 

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W
 E‫א‬FK١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬  
 W‫א‬  
 ‫א‬   ٥٠٠{٠٠٠
 ‫א‬   ١٥٠{٠٠٠
 ‫א‬‫א‬   ١٠٠{٠٠٠
 ‫א‬   ٥٠{٠٠٠
 ‫א‬‫א‬‫א‬‫א‬  
 ‫א‬   ١٥٠{٠٠٠
 ‫א‬   ١٨٠{٠٠٠
 ‫א‬   ٧٠{٠٠٠
 ‫א‬‫א‬   ٣٠{٠٠٠
 ‫א‬   ٣٠{٠٠٠
   
‫א‬   ٥٠{٠٠٠
 ‫א‬   ١٠٠{٠٠٠
 ‫א‬   ٥٠{٠٠٠
 ‫א‬‫א‬   ٤٠{٠٠٠
 ‫א‬   ٣٠{٠٠٠
 ‫א‬‫א‬  
 ‫א‬   ٣٠٠{٠٠٠
    ١٠٠{٠٠٠
    ١٠٠{٠٠٠
 ‫א‬‫א‬‫א‬   ١٠٠{٠٠٠
‫א‬‫א‬‫א‬  
 ‫א‬  ١{٤٠٠{٠٠٠ 
 ‫א‬  ١{٢٠٠{٠٠٠ 
‫א‬  ٦٠٠{٠٠٠ 


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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W
 ‫א‬‫ א‬ ‫א‬  
 ‫א‬‫א‬  ٤٠٠{٠٠٠ 
 ‫א‬  ٢٠٠{٠٠٠ 
 ‫א‬‫א‬  
 ‫א‬  ٤٥٠{٠٠٠ 
   
 ‫א‬   ١{٣٠٠{٠٠٠
    ٣{٠٠٠{٠٠٠
    ٧٠٠{٠٠٠
    ١{٥٠٠{٠٠٠
    ٣٥٠{٠٠٠
 ‫א‬   ١٠٠{٠٠٠
    ٨٥٠{٠٠٠
    ٧٠٠{٠٠٠
    ٢{٢٠٠{٠٠٠
 ‫א‬  
 ‫א‬  ٧{٠٠٠{٠٠٠ 
 ‫א‬  ٤٠٠{٠٠٠ 
 ‫א‬  ١{٠٠٠{٠٠٠ 
 ‫א‬  ١٨٠{٠٠٠ 
 ‫ א‬ ١٢{٨٣٠{٠٠٠  ١٢{٨٣٠{٠٠٠


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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 W‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠  ‫א‬
 ٦٠{٠٠٠  ‫א‬
 ٣٠{٠٠٠  ‫א‬
 ٢٠{٠٠٠  ‫א‬‫א‬
 ١٠{٠٠٠  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬J ٢
 K٪١٠‫א‬،٪١٠‫א‬،٪٥‫א‬

 W‫א‬
 K١٤٢٤L١٢L٣٠‫א‬‫א‬‫א‬‫א‬J ١
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬J ٢

 W‫א‬
 W‫א‬
 K٥٠٠{٠٠٠‫א‬‫א‬‫א‬‫א‬J ١
 W‫א‬‫א‬‫א‬‫א‬
 ٢٢٠{٠٠٠Z١٠{٠٠٠H٢٠{٠٠٠H٣٠{٠٠٠H٦٠{٠٠٠H١٠٠{٠٠٠Z
 K٢٨٠{٠٠٠Z٢٢٠{٠٠٠J ٥٠٠{٠٠٠Z‫א‬‫א‬

 Z‫א‬‫א‬J ٢
‫א‬ ‫א‬‫א‬‫ א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬
٢٥٠{٠٠٠  ١٠٠{٠٠٠  ١٥٠{٠٠٠  ‫א‬
٢٤٠{٠٠٠  ٦٠{٠٠٠  ١٨٠{٠٠٠  ‫א‬
١٠٠{٠٠٠  ٣٠{٠٠٠  ٧٠{٠٠٠  ‫א‬
 ٥٠{٠٠٠  ٢٠{٠٠٠  ٣٠{٠٠٠  ‫א‬‫א‬
 ٤٠{٠٠٠  ١٠{٠٠٠  ٣٠{٠٠٠  ‫א‬
٦٨٠{٠٠٠
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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 


 W‫א‬‫א‬‫א‬J ٣
 ١٥٠{٠٠٠Z٪٥C٣{٠٠٠{٠٠٠Z‫א‬
 ٧٠{٠٠٠Z٪١٠C٧٠٠{٠٠٠Z‫א‬
 ١٥٠{٠٠٠Z٪١٠C١{٥٠٠{٠٠٠Z‫א‬

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬
  ‫א‬

 ‫א‬   ‫א‬  ‫א‬  ‫א‬
‫א‬
 ‫א‬  
١{١٠٠{٠٠٠  ٣٠٠{٠٠٠ ٥٠{٠٠٠ ٢٥٠{٠٠٠  J ١{٤٠٠{٠٠٠  ‫א‬
 ٥٨٠{٠٠٠  ٦٢٠{٠٠٠ ١٠٠{٠٠ ٢٤٠{٠٠٠ ٢٨٠{٠٠٠ ١{٢٠٠{٠٠٠  ‫א‬
 ٣٠٠{٠٠٠  ٣٠٠{٠٠٠ ٥٠{٠٠٠ ١٠٠{٠٠٠ ١٥٠{٠٠٠  ٦٠٠{٠٠٠  ‫א‬
 ٢١٠{٠٠٠  ١٩٠{٠٠٠ ٤٠{٠٠٠ ٥٠{٠٠٠ ١٠٠{٠٠٠  ٤٠٠{٠٠٠ ‫א‬‫א‬
 ٨٠{٠٠٠  ١٢٠{٠٠٠ ٣٠{٠٠٠ ٤٠{٠٠٠ ٥٠{٠٠٠  ٢٠٠{٠٠٠  ‫א‬
٢{٢٧٠{٠٠٠ ١{٥٣٠{٠٠٠ ٢٧٠{٠٠٠ ٦٨٠{٠٠٠ ٥٨٠{٠٠٠ ٣{٨٠٠{٠٠٠  ‫א‬
 ٤٥٠{٠٠٠   ‫א‬EHF
 ٢{٧٢٠{٠٠٠   ‫א‬‫א‬‫א‬
   W‫א‬‫א‬
  ٣٠٠{٠٠٠  ‫א‬
  ١٠٠{٠٠٠  
  ١٠٠{٠٠٠  ‫א‬‫א‬
  ١٠٠{٠٠٠  ‫א‬‫א‬‫א‬
 E٦٠٠{٠٠٠F   ‫א‬‫א‬
 ٢{١٢٠{٠٠٠   ‫א‬
   W‫א‬‫א‬
  ١٥٠{٠٠٠  ‫א‬
  ٧٠{٠٠٠  ‫א‬
  ١٥٠{٠٠٠  ‫א‬
 E٣٧٠{٠٠٠F  ‫א‬‫א‬
 ١{٧٥٠{٠٠٠  ‫א‬


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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬
‫א‬   ‫א‬‫א‬‫א‬    
 W‫א‬     
 ‫א‬   ١٨٠{٠٠٠     ٧٠٠{٠٠٠ 
‫א‬      ٢{٢٠٠{٠٠٠ 
 W‫א‬       ٣٥٠{٠٠٠ 
 ‫א‬  ١{٠٠٠{٠٠٠  ‫א‬   ١٠٠{٠٠٠ 
       ٨٥٠{٠٠٠ 
   ‫א‬   ٤{٢٠٠{٠٠٠
 W‫א‬    ‫א‬‫א‬   
 ‫א‬ ٧{٠٠٠{٠٠٠     
 ‫א‬ ١{٧٥٠{٠٠٠   W‫א‬‫א‬   
 ‫ א‬ ٤٠٠{٠٠٠   ‫א‬  ١٫٣٠٠٫٠٠ 
     ٣{٠٠٠{٠٠٠ ٠ 
   ‫א‬EJ F E١٥٠{٠٠٠F 
 ٩{١٥٠{٠٠٠   ٧٠٠{٠٠٠  
 ‫א‬   ‫א‬EJ F E٧٠{٠٠٠F ٢{٨٥٠{٠٠٠ 
    ١{٥٠٠{٠٠٠  
 ‫א‬EJ F E١٥٠{٠٠٠F  ٦٣٠{٠٠٠ 
‫א‬   


٦{١٣٠{٠٠٠
 ‫א‬ ١{٣٥٠{٠٠٠

 
١٠{٣٣٠{٠٠٠ ١٠{٣٣٠{٠٠٠


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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 
 W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤L١٢L٣٠
 W‫א‬‫א‬W
 E‫א‬‫א‬‫א‬ F ‫א‬‫א‬  ١{٠٠٠{٠٠٠
 ‫א‬‫א‬‫א‬  ٤٠٠{٠٠٠
  ٦٠{٠٠٠
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  ٧٠{٠٠٠
‫א‬  ٢٠{٠٠٠
  ١٠{٠٠٠
 W‫א‬‫א‬W
‫א‬‫א‬‫א‬  ١{٢٠٠{٠٠٠
‫א‬‫א‬ ‫א‬‫א‬  ١٥٠{٠٠٠
‫א‬‫א‬‫א‬  ١٠٠{٠٠٠
‫א‬‫א‬  ٣٠{٠٠٠
‫א‬  ٤٠{٠٠٠
‫א‬‫א‬‫ א‬ ٢٥٠{٠٠٠
 ‫א‬‫א‬‫א‬‫ א‬ ٢٠{٠٠٠
‫א‬‫א‬‫ א‬ ١٠{٠٠٠
‫א‬  ٥٠{٠٠٠
 ‫א‬‫א‬  ١٠{٠٠٠
‫א‬  ١٠{٠٠٠
‫א‬‫א‬‫א‬‫ א‬ ٢٠٠{٠٠٠
‫א‬‫א‬  ١٠٠{٠٠٠
  ٧٠{٠٠٠
‫א‬‫א‬  ٣٠{٠٠٠

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬‫א‬‫א‬
٢٠{٠٠٠١٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬J ١
‫א‬٢W٣W٥‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K٤٣٠{٠٠٠١٤٢٤‫א‬‫א‬‫א‬J ٢


 W‫א‬
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬J ٢
 W‫א‬‫א‬

 W‫א‬W
 ٤٠٠{٠٠٠‫א‬‫א‬‫א‬J ١
 ١٢٠{٠٠٠‫א‬‫א‬‫א‬
 ٢٨٠{٠٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬
 WE‫א‬‫א‬‫א‬F‫א‬١٠٠{٠٠٠Z٢٠{٠٠٠J ١٢٠{٠٠٠Z
٥
 ٥٠{٠٠٠Z C١٠٠{٠٠٠Z‫א‬
١٠

٣
 ٣٠{٠٠٠Z C ١٠٠{٠٠٠Z‫א‬
١٠

٢
 ٢٠{٠٠٠Z  C١٠٠{٠٠٠Z‫א‬
١٠ 

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬J ٢
 ‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬
 ٣٠٠{٠٠٠  ٥٠{٠٠٠  ٢٥٠{٠٠  ‫א‬
 ١٢٠{٠٠٠  ٢٠{٠٠٠  ١٠٠{٠٠٠  ‫א‬‫א‬
 ٥٠{٠٠٠  ٣٠{٠٠٠  ٢٠{٠٠٠  ‫א‬‫א‬
 ٣٠{٠٠٠  ٢٠{٠٠٠  ١٠{٠٠٠  ‫א‬
 ‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬‫א‬
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬
 ١{٠٠٠{٠٠٠   ‫א‬‫א‬
   ٤٠٠{٠٠٠  ‫א‬‫א‬‫א‬
  E١٢٠{٠٠٠F  ‫א‬‫א‬‫א‬‫א‬EJ F
  ٢٨٠{٠٠٠   ‫א‬‫א‬‫א‬
 ٧٢٠{٠٠٠    ‫א‬
    W‫א‬
  W‫א‬‫א‬J ١
 
 ٦٠{٠٠٠  
 
 ٤٠{٠٠٠  ‫א‬
 
  ٢٠{٠٠٠  ‫א‬

 ١٢٠{٠٠٠  ‫א‬‫א‬
   W‫א‬‫א‬J ٢

  ٧٠{٠٠٠  

  ٢٠{٠٠٠  ‫א‬
   ١٠{٠٠٠  
  ١٠٠{٠٠٠   ‫א‬‫א‬
E٢٢٠{٠٠٠F    ‫א‬
 ٥٠٠{٠٠٠   ‫א‬


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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬‫א‬W
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬
  ‫א‬

 ‫א‬   ‫א‬  ‫א‬  ‫א‬
‫א‬
‫א‬  
٨٥٠{٠٠٠ ٣٥٠{٠٠٠  ٥٠{٠٠٠ ٣٠٠{٠٠٠  J ١{٢٠٠{٠٠٠  ‫א‬
٥٠٠{٠٠٠ ٥٠٠{٠٠٠ ١٠٠{٠٠٠ ١٢٠{٠٠٠ ٢٨٠{٠٠٠ ١{٠٠٠{٠٠٠ ‫א‬‫א‬
٦٠{٠٠٠ ٩٠{٠٠٠  ١٠{٠٠٠ ٥٠{٠٠٠ ٣٠{٠٠٠ ١٥٠{٠٠٠  ‫א‬‫א‬
٢٠{٠٠٠ ٨٠{٠٠٠  ١٠{٠٠٠ ٣٠{٠٠٠ ٤٠{٠٠٠ ١٠٠{٠٠٠  ‫א‬
١{٤٣٠{٠٠٠ ١{٠٢٠{٠٠٠ ١٧٠{٠٠٠ ٥٠٠{٠٠٠ ٣٥٠{٠٠٠ ٢{٤٥٠{٠٠٠  ‫א‬
 J   ‫א‬EHF
١{٤٣٠{٠٠٠   ‫א‬‫א‬‫א‬
   W‫א‬‫א‬
 ٢٠٠{٠٠٠  ‫א‬‫א‬‫א‬‫א‬
 ١٠٠{٠٠٠  ‫א‬‫א‬
 ٧٠{٠٠٠  ‫א‬‫א‬‫א‬
 ٣٠{٠٠٠  ‫א‬‫א‬
E٤٠٠{٠٠٠F  ‫א‬‫א‬
١{٠٣٠{٠٠٠  ‫א‬
  W‫א‬‫א‬
E٤٣٠{٠٠٠F  ‫א‬‫א‬
٦٠٠{٠٠٠  ‫א‬
 

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F١٤٢٤L١٢L٣٠
 W‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬  ٤٠٠{٠٠٠  ‫א‬‫א‬‫א‬  ٦٠٠{٠٠٠
 ‫א‬‫א‬‫א‬  ١٦٠{٠٠٠  ‫א‬‫א‬‫א‬  ٢٠٠{٠٠٠
 ‫א‬  ٣٢٠{٠٠٠  ‫א‬‫א‬‫א‬  ٣٠٠{٠٠٠
 ‫א‬  ٤٠٠٠{٠٠٠  ‫א‬  ١٠٠{٠٠٠
 W‫א‬‫א‬W
 ‫א‬‫א‬  ٤٠{٠٠٠  ‫א‬  ٦٠{٠٠٠
 ‫א‬  ١٦٠{٠٠٠  ‫א‬  ١٠{٠٠٠
 ‫א‬  ٢٠{٠٠٠  ‫א‬‫א‬  ٦٠{٠٠٠
‫א‬‫א‬  ٢٠٠{٠٠٠  ‫א‬  ٣٦{٠٠٠
 ‫א‬  ٥٠{٠٠٠  ‫א‬‫א‬  ٤٠{٠٠٠
 ‫א‬  ٣٠{٠٠٠ ‫א‬‫א‬  ٦٠{٠٠٠
 ‫א‬  ١٠٠{٠٠٠  ‫א‬  ٣٦{٠٠٠
   ٦٠{٠٠٠  
‫א‬‫א‬‫א‬  ٢٠{٠٠٠  ‫א‬  ٤٠{٠٠٠
 ‫א‬  ٢٠{٠٠٠  ‫א‬  ٣٨{٠٠٠
   ٨٠٠{٠٠٠   ٣{٠٠٠{٠٠٠
   ٢٠٠{٠٠٠   ١{٠٠٠{٠٠٠
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ١
،‫א‬١٢{٠٠٠،‫א‬‫א‬١٦{٠٠٠،‫א‬٢٠{٠٠٠W
 K‫א‬١٢{٠٠٠
 W‫א‬‫א‬‫א‬J ٢
 K٪١٠،٪٥

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬

 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬‫א‬J ١
 K١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬J ٢

 W‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬J ١
 ٢٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٦٠{٠٠٠Z١٢{٠٠٠H١٢{٠٠٠H١٦{٠٠٠H٢٠{٠٠٠
 K١٤٠{٠٠٠Z٦٠{٠٠٠–٢٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٢
 ١٥٠{٠٠٠Z٪٥C٣{٠٠٠{٠٠٠Z‫א‬
 ٨٠{٠٠٠Z٪١٠C٨٠٠{٠٠٠Z‫א‬ 
 W‫א‬‫א‬‫א‬J ٣
 ‫א‬–‫א‬‫א‬‫א‬W
 ٥٤٠{٠٠٠Z٦٠{٠٠٠–٦٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٣٦٠{٠٠٠Z٤٠{٠٠٠–٤٠٠{٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١٩٠{٠٠٠Z١٠{٠٠٠–٢٠٠{٠٠٠Z‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ٤
 ‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬
 ٧٠{٠٠٠  ٢٠{٠٠٠  ٥٠{٠٠٠  ‫א‬
 ٧٦{٠٠٠  ١٦{٠٠٠  ٦٠{٠٠٠  ‫א‬
 ٤٢{٠٠٠  ١٢{٠٠٠  ٣٠{٠٠٠  ‫א‬
 ٤٨{٠٠٠  ١٢{٠٠٠  ٣٦{٠٠٠  ‫א‬

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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬‫א‬
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬
  ‫א‬ 

 ‫א‬   ‫א‬   ‫א‬
‫א‬‫א‬‫א‬
‫א‬   ‫א‬
٣١٠{٠٠٠ ٢٣٠{٠٠٠ ١٦٠{٠٠٠ ٧٠{٠٠٠  J ٥٤٠{٠٠٠  ‫א‬
٨٤{٠٠٠ ٢٧٦{٠٠٠  ٦٠{٠٠٠ ٧٦{٠٠٠ ١٤٠{٠٠٠ ٣٦٠{٠٠٠ ‫א‬‫א‬
٨٨{٠٠٠ ١٠٢{٠٠٠  ٢٠{٠٠٠ ٤٢{٠٠٠ ٤٠{٠٠٠ ١٩٠{٠٠٠  ‫א‬
٧٦{٠٠٠ ٨٤{٠٠٠  ٣٦{٠٠٠ ٤٨{٠٠٠  J  ١٦٠{٠٠  ‫א‬
٥٥٨{٠٠٠ ٦٩٢{٠٠٠ ٢٧٦{٠٠٠ ٢٣٦{٠٠٠ ١٨٠{٠٠٠ ١{٢٥٠{٠٠٠  ‫א‬
٣٠٠{٠٠٠   ‫א‬‫א‬‫א‬EHF
٨٥٨{٠٠٠   ‫א‬‫א‬‫א‬
   W‫א‬‫א‬
 ١٠٠{٠٠٠  ‫א‬
 ٦٠{٠٠٠  
 ٤٠{٠٠٠  ‫א‬
 ٢٠{٠٠٠  ‫א‬‫א‬‫א‬
E٢٢٠{٠٠٠F   ‫א‬‫א‬
٦٣٨{٠٠٠   ‫א‬
   W‫א‬‫א‬
 ٣٨{٠٠٠  ‫א‬
 ٢٠{٠٠٠  ‫א‬
 ١٥٠{٠٠٠  ‫א‬
 ٨٠{٠٠٠  ‫א‬
E٢٨٨{٠٠٠F   ‫א‬‫א‬
٣٥٠{٠٠٠  ‫א‬


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 ‫א‬‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬‫א‬
 ١٤٢٤L١٢L٣٠W‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬
W‫א‬‫א‬    ‫א‬‫א‬‫א‬   
 ‫א‬ ٣٢٠{٠٠٠     ١{٠٠٠{٠٠٠ 
 ‫א‬ ١٠٠{٠٠٠     ٢٠٠{٠٠٠ 
 ‫א‬  ٤٢٠{٠٠٠ ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل‬   ١{٢٠٠{٠٠٠
W‫א‬‫ א‬ J  J   
‫اﻟﻤﺘﺪاوﻟﺔ‬
 W‫א‬     
 ‫א‬ ٤{٠٠٠{٠٠٠     
 ‫א‬H ٣٥٠{٠٠٠   W‫א‬‫ א‬٣{٠٠٠{٠٠٠  
    E١٥٠{٠٠٠F ٢{٨٥٠{٠٠٠ 
 ٤{٣٥٠{٠٠٠  ‫א‬J ٨٠٠{٠٠٠  
 ‫א‬    E٨٠{٠٠٠F  
  ‫א‬J ٧٢٠{٠٠٠ 
 ٣{٥٧٠{٠٠٠
٤{٧٧٠{٠٠٠ ‫א‬ ٤{٧٧٠{٠٠٠
‫א‬

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


‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬

٥
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦

 K٪١٠٠‫א‬‫א‬W‫א‬‫א‬‫א‬

 K١٢W‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬‫א‬J ١
 K‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

- ٨٩ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،

 W‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬
 : Planning Device ‫א‬‫א‬‫א‬‫א‬J ١
،‫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
 : Control Device ‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬
 K‫א‬
 : Performace Eva Luation ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٩٠ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 : Motivational Device ‫א‬‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 : Coordination Device ‫א‬‫א‬‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 : Communication Device ‫א‬‫א‬‫א‬‫א‬J ٦
‫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‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬J ١
،‫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

 W‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
- ٩١ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬E‫א‬F‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫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
 W‫א‬‫א‬J ٤
،‫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
 W‫א‬‫א‬‫א‬J ٥
‫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

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫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
 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

 W‫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
 W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١
‫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‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬J ٣
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ٥
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J
 W‫א‬‫א‬‫א‬J ٢
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 W‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬‫א‬J
 K‫א‬‫א‬‫א‬J

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬‫א‬‫א‬J ٤
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

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬‫א‬‫א‬‫א‬J ١
‫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
 W،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬J ١
 K‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٦
 K‫א‬‫א‬‫א‬

- ٩٥ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٧
 K‫א‬‫א‬‫א‬‫א‬

 W
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬  
 ١٠٠٠  ٣  
 ٦٠٠  ٥  
 ٢٠٠  ٢٥٠  
 ٢٥٠  ١٠٠  

 W‫א‬‫א‬٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬
 K٪٣٠‫א‬‫א‬‫א‬J ١
 K٪٤٠‫א‬‫א‬‫א‬J ٢
 K٪٧٠‫א‬‫א‬‫א‬J ٣
 K٪٥٠‫א‬‫א‬‫א‬J ٤

 W‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬C‫א‬C‫א‬C‫א‬

 ٢٧٠٠٠Z٪٣٠C٣٠C١٠٠٠C٣Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣٦٠٠٠Z٪٤٠C٣٠C٦٠٠C٥Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ١{٠٥٠{٠٠٠Z٪٧٠C٣٠C٢٠٠C٢٥٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣٧٥{٠٠٠Z٪٥٠C٣٠C٢٥٠C١٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 K١{٤٨٨{٠٠٠Z٣٧٥{٠٠٠H١{٠٥٠{٠٠٠H٣٦٠٠٠H٢٧٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬
 ١٤٢٤…………………‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬  ‫א‬  
 ‫א‬  ‫א‬
 ٢٧٠٠٠  ٪٣٠  ١٠٠٠ ٣٠  ٣ 
 ٣٦٠٠٠  ٪٤٠  ٦٠٠ ٣٠  ٥  
 ١{٠٥٠{٠٠٠  ٪٧٠  ٢٠٠ ٣٠  ٢٥٠ 
 ٣٧٥{٠٠٠  ٪٥٠  ٢٥٠ ٣٠  ١٠٠ 
 ١{٤٨٨{٠٠٠   ‫א‬

 W‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬، ‫א‬‫א‬‫א‬‫א‬‫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‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬٪٣٠
 K‫א‬‫א‬‫א‬‫א‬٪٢٥
 K‫א‬‫א‬‫א‬‫א‬٪٢٠
 K‫א‬‫א‬‫א‬‫א‬٪١٥

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬C‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ٨١٠٠Z٪٣٠C٢٧{٠٠٠Z‫א‬‫א‬‫א‬
 ٩{٠٠٠Z٪٢٥C٣٦{٠٠٠Z‫א‬‫א‬‫א‬
 ٢١٠{٠٠٠Z٪٢٠C١{٠٥٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٥٦{٢٥٠Z٪١٥C٣٧٥{٠٠٠Z‫א‬‫א‬‫א‬
 ٢٨٣{٣٥٠Z٥٦{٢٥٠H٢١٠{٠٠٠H٩{٠٠٠H٨{١٠٠Z‫א‬‫א‬

 ‫א‬
 ١٤٢٤……………‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬  
 ‫א‬‫א‬  ٨{١٠٠ 
 ‫א‬‫א‬  ٩{٠٠٠ 
 ‫א‬‫א‬  ٢١٠{٠٠٠ 
 ‫א‬‫א‬  ٥٦{٢٥٠ 
‫א‬‫א‬‫א‬‫א‬   ٢٨٣{٣٥٠
 W‫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
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

‫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
 K‫א‬‫א‬‫א‬
 K‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
‫א‬‫א‬
 ‫א‬ J ٣
 K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١FW
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤‫א‬‫א‬‫א‬
 ‫א‬
 ‫א‬‫א‬  ‫א‬  
   
 ١٠٠٠  ٪٣٠  ٪٥٠  ٤  
 ٧٠٠  ٪٨٠  ٪٧٠  ٣  
 ٢٠٠  ٪٦٠  ٪٥٠  ٣٠٠  
 ٣٠٠  ٪٣٠  ٪٤٠  ١٠٠  
 K١٠٠٠‫א‬٨٠٠١٤٢٤‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬‫א‬J ٢

 W‫א‬
 W‫א‬
 K‫א‬‫א‬C‫א‬C‫א‬C‫א‬Z‫א‬‫א‬‫א‬‫א‬J ١
 K٦٠{٠٠٠Z٪٥٠C٣٠C١٠٠٠C٤Z‫א‬‫א‬
 K٤٤{١٠٠Z٪٧٠C٣٠C٧٠٠C٣Z‫א‬‫א‬
 K٩٠٠{٠٠٠Z٪٥٠C٣٠C٢٠٠C٣٠٠Z‫א‬‫א‬
 K٣٦٠{٠٠٠Z٪٤٠C٣٠C٣٠٠C١٠٠Z‫א‬‫א‬
 K١{٣٦٤{١٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬J ٢
 K٣٦{٠٠٠Z٪٣٠C٣٠C١٠٠٠C٤Z‫א‬‫א‬
 K٥٠{٤٠٠Z٪٨٠C٣٠C٧٠٠C٣Z‫א‬‫א‬
 K١{٠٨٠{٠٠٠Z٪٦٠C٣٠C٢٠٠C٣٠٠Z‫א‬‫א‬
 K٢٧٠{٠٠٠Z٪٣٠C٣٠C٣٠٠C١٠٠Z‫א‬‫א‬
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ١{٤٣٦{٤٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣
 K‫א‬‫א‬‫א‬‫א‬–‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
 K‫א‬‫א‬E٢٤{٠٠٠FZ٦٠{٠٠٠–٣٦{٠٠٠Z‫א‬‫א‬
 K‫א‬‫א‬٦{٣٠٠Z٤٤{١٠٠–٥٠{٤٠٠Z‫א‬‫א‬
 K‫א‬‫א‬١٨٠{٠٠٠Z٩٠٠{٠٠٠–١{٠٨٠{٠٠٠Z‫א‬‫א‬
 K‫א‬‫א‬E٩٠{٠٠٠FZ٣٦٠{٠٠٠–٢٧٠{٠٠٠Z‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E‫א‬F ‫א‬‫א‬‫א‬
 
 K‫א‬
‫א‬‫א‬ 
 ٪١٠٠CZ‫א‬‫א‬J ٤
‫א‬‫א‬‫א‬


( ٢٤{٠٠٠F
 E٪٤٠FZ٪١٠٠CZ‫א‬‫א‬
٦٠{٠٠٠ 

٦{٣٠٠
 ٪١٤{٣Z٪١٠٠CZ‫א‬‫א‬
٤٤{١٠٠

١٨٠{٠٠٠
 ٪٢٠Z٪١٠٠CZ‫א‬‫א‬
٩٠٠{٠٠٠

٩٠ ٠٠٠
 E٪٢٥FZ٪١٠٠CZ ‫א‬‫א‬
٣٦٠ ٠٠٠

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥


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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬
 ١٤٢٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫ א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬
   E٪٤٠F E٢٤{٠٠٠F  ٦٠{٠٠٠  ٣٦{٠٠٠ 
   ٪١٤{٣  ٦{٣٠٠  ٤٤{١٠٠  ٥٠{٤٠٠ 
   ٪٢٠ ١٨٠{٠٠٠  ٩٠٠{٠٠٠  ١{٠٨٠{٠٠٠ 
   E٪٢٥F E٩٠{٠٠٠F  ٣٦٠{٠٠٠  ٢٧٠{٠٠٠ 
   ٪٥{٣ ٧٢{٣٠٠  ١{٣٦٤{١٠٠  ١{٤٣٦{٤٠٠  ‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬WE٢FW
١٤٢٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬  ‫א‬
 
       
 ٥٠٠  ٤٥٠  ١٥٠  ٢٠٠  
 ٤٠٠  ٣٨٠  ٢٣٠  ٢٥٠  
 ١٠٠  ١٢٠  ٦٠٠  ٥٠٠  
 ١٢٠  ١٥٠  ٣٥٠  ٣٠٠  
 K‫א‬‫א‬‫א‬‫א‬W‫א‬

 W‫א‬
 W‫א‬
 K‫א‬‫א‬‫א‬J ١
 K٩٠{٠٠٠Z٤٥٠C٢٠٠Z‫א‬‫א‬
 K٩٥{٠٠٠Z٣٨٠C٢٥٠Z‫א‬‫א‬
 K٦٠{٠٠٠Z١٢٠C٥٠٠Z‫א‬‫א‬
 K٤٥{٠٠٠Z١٥٠C٣٠٠Z‫א‬‫א‬
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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 K٢٩٠{٠٠٠Z‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬J ٢
 K٧٥{٠٠٠Z٥٠٠C١٥٠Z‫א‬‫א‬
 K٩٢{٠٠٠Z٤٠٠C٢٣٠Z‫א‬‫א‬
 K٦٠{٠٠٠Z١٠٠C٦٠٠Z‫א‬‫א‬
 K٤٢{٠٠٠Z١٢٠C٣٥٠Z‫א‬‫א‬
 K٢٦٩{٠٠٠Z‫א‬‫א‬‫א‬
 K‫א‬‫א‬–‫א‬‫א‬Z‫א‬‫א‬J ٣
 K١٥{٠٠٠Z٧٥{٠٠٠–٩٠{٠٠٠Z‫א‬‫א‬
 K٣{٠٠٠Z٩٢{٠٠٠–٩٥{٠٠٠Z‫א‬‫א‬
 KZ٦٠{٠٠٠–٦٠{٠٠٠Z‫א‬‫א‬
 K٣{٠٠٠Z٤٢{٠٠٠–٤٥{٠٠٠Z‫א‬‫א‬
 K٢١{٠٠٠Z‫א‬‫א‬

 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K١٤٢٤
 ‫א‬‫א‬  ‫א‬‫א‬ ‫א‬‫א‬  
 ١٥{٠٠٠  ٧٥{٠٠٠  ٩٠{٠٠٠  
 ٣{٠٠٠  ٩٢{٠٠٠  ٩٥{٠٠٠  
   ٦٠{٠٠٠  ٦٠{٠٠٠  
 ٣{٠٠٠  ٤٢{٠٠٠  ٤٥{٠٠٠  
 ٢١{٠٠٠  ٢٦٩{٠٠٠  ٢٩٠{٠٠٠  ‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬،‫א‬
 K‫א‬‫א‬

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 
 W‫א‬EF،‫א‬EF‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
 EF K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢
 EF   
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬J ٣
 EF ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬J ٤
  EF  K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬J ٥
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 EF           
‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ٦
‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 E F   K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬J ٧
 EF  K‫א‬‫א‬

 W‫א‬W
 W‫א‬‫א‬J ١
 K١٤٢٤‫א‬‫א‬‫א‬
 K‫א‬‫א‬٦٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬١٠٠
 K‫א‬‫א‬٧٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬١٣٠

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 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬

 W‫א‬‫א‬J ٢
‫א‬F١٤٢٥‫א‬‫א‬‫א‬‫א‬
 KE
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬  ‫א‬  ‫א‬
 ١٠٠٠  ٨  
 ٧٠٠  ٥  
 ٢٥٠  ٣٠٠  
 ٢٠٠  ١٠٠  
 ١٥٠  ٥٠  
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬J ١
 K‫א‬٪٤٠
 K‫א‬٪٦٠
 K‫א‬٪٨٠
 K‫א‬٪٥٠
 K‫א‬٪٧٠

 W‫א‬‫א‬‫א‬J ٢
 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬٪٢٥
 K‫א‬‫א‬‫א‬‫א‬٪٢٠
 K‫א‬‫א‬‫א‬‫א‬٪٣٥
 K‫א‬‫א‬‫א‬‫א‬٪١٥
- ١٠٥ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 K‫א‬‫א‬‫א‬‫א‬٪١٠
 W‫א‬
 K١٤٢٥L١L٣٠W١٤٢٥L١L١W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ١٠٦ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬
 W‫א‬EF،‫א‬EF‫א‬W
 KEFJ ١
 KEFJ ٢
 KEFJ ٣
 KEFJ ٤
 KEFJ ٥
 KEFJ ٦
 KEFJ ٧

 W‫א‬W
 W‫א‬‫א‬J ١
 K‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 K٦٠{٠٠٠Z١٠٠C٦٠٠Z
 K‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 K٩١{٠٠٠Z١٣٠C٧٠٠Z
 KE‫א‬‫א‬F٣١{٠٠٠Z٦٠{٠٠٠–٩١{٠٠٠Z‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬J ٢
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬
 K٩٦{٠٠٠Z٪٤٠C٣٠C١٠٠٠C٨Z‫א‬‫א‬
 K٦٣{٠٠٠Z٪٦٠C٣٠C٧٠٠C٥Z‫א‬‫א‬
 K١{٨٠٠{٠٠٠Z٪٨٠C٣٠C٢٥٠C٣٠٠Z‫א‬‫א‬
 K٣٠٠{٠٠٠Z٪٥٠C٣٠C٢٠٠C١٠٠Z‫א‬‫א‬
 K١٥٧{٥٠٠Z٪٧٠C٣٠C١٥٠C٥٠Z‫א‬‫א‬
 K٢{٤١٦{٥٠٠Z‫א‬
- ١٠٧ -
 ‫א‬‫א‬  ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ٢٧٤ 

 ‫א‬‫א‬
 K١٤٢٥L١L٣٠–١٤٢٥L١L١W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫ א‬‫א‬ ‫א‬ ‫א‬   
 ٩٦{٠٠٠  ٪٤٠  ١٠٠٠  ٣٠  ٨ ‫א‬‫א‬
 ٦٣{٠٠٠  ٪٦٠  ٧٠٠  ٣٠  ٥ ‫א‬‫א‬
 ١{٨٠٠{٠٠٠  ٪٨٠  ٢٥٠  ٣٠ ٣٠٠ ‫א‬‫א‬
 ٣٠٠{٠٠٠  ٪٥٠  ٢٠٠  ٣٠ ١٠٠ ‫א‬‫א‬
 ١٥٧{٥٠٠  ٪٧٠  ١٥٠  ٣٠  ٥٠ ‫א‬‫א‬
 ٢{٤١٦{٥٠٠   ‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W
 W‫א‬
 K٢٤{٠٠٠Z٪٢٥C٩٦{٠٠٠Z‫א‬‫א‬
 K١٢{٦٠٠Z٪٢٠C٦٣{٠٠٠Z‫א‬‫א‬
 K٦٣٠{٠٠٠Z٪٣٥C١{٨٠٠{٠٠٠Z‫א‬‫א‬
 K٤٥{٠٠٠Z٪١٥C٣٠٠{٠٠٠Z‫א‬‫א‬
 K١٥{٧٥٠Z٪١٠C١٥٧{٥٠٠Z‫א‬‫א‬
 K٧٢٧{٣٥٠Z‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٤٢٥L١L٣٠١٤٢٥L١L١W‫א‬

 ‫א‬‫א‬ ٢٤{٠٠٠ 
 ‫א‬‫א‬ ١٢{٦٠٠ 
 ‫א‬‫א‬ ٦٣٠{٠٠٠ 
 ‫א‬‫א‬ ٤٥{٠٠٠ 
 ‫א‬‫א‬ ١٥{٧٥٠ 
‫א‬‫א‬  ٧٢٧{٣٥٠

- ١٠٨ -
     ‫א‬
 ‫א‬  ٢٧٤  

 ‫א‬
J Accounting     ‫א‬
- Average   
- Available   ‫א‬
- Assets   ‫א‬
- Auditing   ‫א‬‫א‬
- Buckets   ‫א‬‫א‬
- Balance   ‫א‬
- Bed and Breakfast   
- Proposed Budget   ‫א‬‫א‬‫א‬
- Balance sheet   ‫א‬‫א‬‫א‬
- Book-Keeping   ‫א‬
- Cash flow   
- Cashier   ‫א‬‫א‬‫א‬
- Charges   ‫א‬
- Cheque   
- Credit   ‫א‬L‫א‬
- Capital   ‫א‬
- Credit sales   ‫א‬‫א‬
- Current Assets   ‫א‬
- Double Entry   ‫א‬‫א‬
- Debit   
- Discount   
- ١٠٩ -
     ‫א‬
 ‫א‬  ٢٧٤  

- Depreciation  ‫א‬

- Expenses   ‫א‬
- Folio   ‫א‬
- Fidelio  ‫א‬‫א‬
- Full Board   
- Fixed Assets   ‫א‬‫א‬
- Fixed costs   ‫א‬‫א‬
- Gross Profit   ‫א‬
- Half Board   
- Income statement   ‫א‬
- Investment   ‫א‬
- Journal   
- Liabilities   ‫א‬
- Ledger   ‫א‬
- Loan   ‫א‬
- Net Profit   ‫א‬
- Occupancy Percentage   ‫א‬
- Owner’s Equity   ‫א‬
- Petty cash   ‫א‬‫א‬
- Paid out   ‫א‬
- Posting   ‫א‬
- Purchases   ‫א‬
- Porfit & loss statement   ‫א‬‫א‬
- ١١٠ -
     ‫א‬
 ‫א‬  ٢٧٤  

- Rate   
- Receivables  ‫א‬
- Revenues   ‫א‬‫א‬‫א‬
- Safe deposit box   ‫א‬‫א‬
- Sales   ‫א‬
- Salvage value   ‫א‬
- Transaction   
- Trial balance   ‫א‬‫א‬‫א‬
- Withdrawals   ‫א‬

- ١١١ -
     ‫א‬
 ‫א‬‫א‬   ٢٧٤  

 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬،E٢٠٠٠F،،،J
 K‫א‬،‫א‬‫א‬‫א‬،?‫א‬?‫א‬‫א‬‫א‬
 K‫א‬‫א‬،،‫א‬‫א‬،E٢٠٠٠F، -
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،E١٩٩٩F‫א‬‫א‬،‫א‬ -
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K،‫א‬،‫א‬‫א‬،E١٩٩٩F، -
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،E١٩٨٤F، -
 K‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬،‫א‬،‫א‬‫א‬،E١٩٩٢F، -
 W‫א‬‫א‬‫א‬
- Andrew, P. William and Schmidgall,L (1993) Finacial Management for the
Hospitality Industry . Michigan : The EI of the AH&MA .
- Cote, R (1997), Understanding Hospitality Accounting I. Michgan : The EI of the
AH&MA .
- Fay, C.Schmidgall,R. and Tarr, S. (1998) Basic Financial Accounting for The
Hospitality Industry . Michigan : The EI of the AH&MA .
- Kasavana, M. and Brooks, R. (1998) Front Office Procedures.
Michigan ; The EI of the AH&MA .
- Kotas,R. (1981) Management Accounting for Hotels and Restaurants : A
Revenue Accounting Approach. Surrey : Univesity Press.
- Kwansa,f.et al. (1999) The Uniform System of Account for the Loding Industry, The
Cornell Hotel and Restaurant Administration Quarterly, December,40(6),pp.88-94
- O,neill, J. (2000) Refining Estimates of Hotel Financing Costs, The Cornell Hotel
and Restaurant Administration Quartrly , December,41(6),pp.12-17.
- Singh, A.(2000) Financing lodging Properties, The Cornell Hotel and Restaurant
Administration Quarterly, August , 41(4),pp.39-47 .
- Weatherford et at.(2001) forecasting for Hotel Revenue Management, The Cornell
Hotel and Restaurant Administration Quartely, August , 42(4),pp.53-64

- ١١٢ -
     ‫א‬
 ‫א‬   ٢٧٤  

 ‫א‬

 ١KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ‫א‬‫א‬

 ٢٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬

 ٣٧KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ‫א‬‫א‬

 ٦٧KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬
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 ٨٩KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ‫א‬‫א‬
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 ١٠٩KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬

 ١١٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
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 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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

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