‫ﻣﺜﺎل‬

‫اﻟﻤﺎﻟﻴﺔﻟﻠﻌﻤﻞ ‪:‬‬
‫ﺟﺎﻫﺰة‬ ‫اﺻﺒﺤﺖﻓﻲاﻵﻟﺔ‬
‫اﻟﻤﺤﺎﺳﺒﺔ‬ ‫ﻗﺎﻣﺖ اﻟﻤﻨﺸﺄة ﺑﺎﺳﺘﻴﺮاد آﻟﺔ ﻟﺘﺼﻨﻴﻊ اﻻﺑﻮاب اﻟﺨﺸﺒﻴﺔ وﻗﺪ ﺗﺤﻤﻠﺖ اﻟﻨﻔﻘﺎت اﻟﺘﺎﻟﻴﺔ ﺣﺘﻰ‬
‫ﻗﺎﺋﻤﺔ اﻟﺪروس‬

‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺒﻴﺎن‬

‫‪10000‬‬ ‫ﺳﻌﺮ اﻵﻟﺔ ﺣﺴﺐ اﻟﻔﺎﺗﻮرة‬

‫‪500‬‬ ‫ﻣﺼﺎرﻳﻒ اﻟﻨﻘﻞ واﻟﺸﺤﻦ‬

‫‪200‬‬ ‫ﻣﺼﺎرﻳﻒ اﻟﺘﺎﻣﻴﻦ‬

‫‪2000‬‬ ‫ﺟﻤﺎرك‬

‫‪300‬‬ ‫ﻣﺼﺎرﻳﻒ ﺗﺮﻛﻴﺐ اﻵﻟﺔ‬

‫‪13000‬‬ ‫اﻟﻤﺠﻤﻮع‬

‫اﻟﻤﻄﻠﻮب ‪:‬‬
‫ﺗﺴﺠﻴﻞ اﻟﻘﻴﺪ ﻓﻲ دﻓﺘﺮ اﻟﻴﻮﻣﻴﺔ ﻋﻠﻤﺎ ﺑﺎن ﻫﺬه اﻟﻤﺒﺎﻟﻎ ﻗﺪ دﻓﻌﺖ ﻧﻘﺪا‪.‬‬

‫ﻃﺮﻳﻘﺔ اﻟﺤﻞ ‪:‬‬

‫ﻳﺘﻢ ﺗﺴﺠﻴﻞ اﻟﻘﻴﺪ واﺛﺒﺎت ﺗﻜﻠﻔﺔ اﻻﺻﻞ ﺣﺴﺐ ﺳﻌﺮ اﻟﺸﺮاء اﻟﻈﺎﻫﺮ ﻋﻠﻰ اﻟﻔﺎﺗﻮرة ﻣﻀﺎﻓﺎ اﻟﻴﻪ ﻛﺎﻓﺔ اﻟﻤﺼﺎرﻳﻒ اﻟﺘﻲ اﻧﻔﻘﺖ ﺣﺘﻰ اﺻﺒﺤﺖ اﻵﻟﺔ ﺟﺎﻫﺰة ﻟﻠﻌﻤﻞ وﻫﻲ ﺗﺴﺎوي ‪ 13000‬دوﻻر ‪:‬‬

‫ﻗﻴﺪ ﺗﺴﺠﻴﻞ اﻻﺻﻞ‬

‫اﻟﺒﻴﺎن‬ ‫اﻟﺪاﺋﻦ‬ ‫اﻟﻤﺪﻳﻦ‬

‫ﻣﻦ ح‪/‬اﻵﻟﺔ‬ ‫‪13000‬‬

‫اﻟﻰ ح‪/‬اﻟﺼﻨﺪوق‬ ‫‪13000‬‬
‫ﺗﻜﻠﻔﺔ ﺷﺮاء اﻵﻟﺔ ﻧﻘﺪا‬

‫اﻟﺤﺼﻮل ﻋﻠﻰ اﻻﺻﻞ ﻣﻦ ﺿﻤﻦ ﺻﻔﻘﺔ‬

‫ﻓﻲ ﺣﺎﻟﺔ ﺷﺮاء اﻟﻤﻨﺸﺄة ﻣﺠﻤﻮﻋﺔ ﻣﻦ اﻻﺻﻮل ﺑﺼﻔﻘﺔ واﺣﺪة‪ ,‬ﻓﻴﺘﻢ اوﻻ ﺗﺤﺪﻳﺪ ﺗﻜﻠﻔﺔ ﻛﻞ اﺻﻞ ﻋﻠﻰ ﺣﺪا ﺣﺴﺐ ﺳﻌﺮه اﻟﺴﺎﺋﺪ ﻓﻲ اﻟﺴﻮق‪ ,‬ﺛﻢ ﻳﺘﻢ اﺳﺘﺨﺮاج اﻟﻨﺴﺒﺔ اﻟﺴﻮﻗﻴﺔ ﻟﻜﻞ اﺻﻞ وذﻟﻚ ﺑﻘﺴﻤﺔ ﻗﻴﻤﺔ‬
‫اﻻﺻﻞ ﺑﻤﺠﻤﻮع ﻗﻴﻢ اﻻﺻﻮل اﻟﺴﻮﻗﻴﺔ‪ ,‬ﺛﻢ ﻧﻘﻮم ﺑﻀﺮب ﺗﻠﻚ اﻟﻨﺴﺒﺔ ﺑﺘﻜﻠﻔﺔ ﺷﺮاء اﻟﺼﻔﻘﺔ‪ ,‬ﻟﻴﺘﻢ ﺗﺤﺪﻳﺪ ﺗﻜﻠﻔﺔ ﻛﻞ اﺻﻞ ﻋﻠﻰ ﺣﺪا‪ ,‬واﻟﻤﺜﺎل اﻟﺘﺎﻟﻲ ﻳﻮﺿﺢ اﻟﻄﺮﻳﻘﺔ‪.‬‬

‫ﻣﺜﺎل‬

‫ﻗﺎﻣﺖ اﻟﻤﻨﺸﺄة ﺑﺸﺮاء ﺻﻔﻘﺔ ﺑﻘﻴﻤﺔ ‪ 7000‬دوﻻر ﻧﻘﺪا ﺗﺘﻀﻤﻦ اﻻﺻﻮل اﻟﺘﺎﻟﻴﺔ‪ :‬اﺛﺎث‪,‬ﻛﻤﺒﻴﻮﺗﺮات‪,‬اﺟﻬﺰة ﺗﺒﺮﻳﺪ وﺗﺴﺨﻴﻦ ‪.‬‬

‫اﻟﻤﻄﻠﻮب ‪:‬‬
‫ﺗﺴﺠﻴﻞ اﻟﻘﻴﺪ اﻟﻴﻮﻣﻲ ﻟﻌﻤﻠﻴﺔ اﻟﺸﺮاء ﺑﻌﺪ ﺗﺤﺪﻳﺪ اﻟﺘﻜﻠﻔﺔ اﻟﻔﻌﻠﻴﺔ ﻟﻜﻞ اﺻﻞ ﻣﻦ اﻻﺻﻮل اﻟﻤﺸﺘﺮاة‪.‬‬

‫ﻃﺮﻳﻘﺔ اﻟﺤﻞ ‪:‬‬

‫اوﻻ ‪ :‬ﻳﺘﻢ ﺗﺤﺪﻳﺪ ﺗﻜﻠﻔﺔ ﻛﻞ اﺻﻞ ﻋﻠﻰ ﺣﺪا ﺑﺤﺴﺐ ﺳﻌﺮه ﻓﻲ اﻟﺴﻮق)اﻟﻘﻴﻤﺔ اﻟﺴﻮﻗﻴﺔ ﻟﻼﺻﻞ(‪ ,‬وﻟﻨﻔﺘﺮض ان اﻟﻘﻴﻤﺔ اﻟﺴﻮﻗﻴﺔ ﻟﻜﻞ اﺻﻞ ﻣﻦ اﻻﺻﻮل ﻛﺎﻧﺖ ﻛﺎﻟﺘﺎﻟﻲ‪:‬‬
‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺒﻴﺎن‬

‫‪3000‬‬ ‫اﻻﺛﺎث‬

‫‪2000‬‬ ‫ﻛﻤﺒﻴﻮﺗﺮات‬

‫‪5000‬‬ ‫اﺟﻬﺰة ﺗﺒﺮﻳﺪ وﺗﺴﺨﻴﻦ‬

‫‪10000‬‬ ‫ﻣﺠﻤﻮع اﻟﻘﻴﻢ اﻟﺴﻮﻗﻴﺔ ﻟﻼﺻﻮل‬

‫ﺛﺎﻧﻴﺎ ‪ :‬ﻳﺘﻢ اﺳﺘﺨﺮاج اﻟﻨﺴﺒﺔ اﻟﺴﻮﻗﻴﺔ ﻟﻜﻞ اﺻﻞ ﻋﻠﻰ ﺣﺪا وذﻟﻚ ﺑﻘﺴﻤﺔ اﻟﻘﻴﻤﺔ اﻟﺴﻮﻗﻴﺔ ﻟﻜﻞ اﺻﻞ ﻋﻠﻰ ﻣﺠﻤﻮع اﻟﻘﻴﻢ اﻟﺴﻮﻗﻴﺔ ﻟﻼﺻﻮل ﻛﺎﻟﺘﺎﻟﻲ‪:‬‬
‫اﻟﻨﺴﺒﺔ اﻟﺴﻮﻗﻴﺔ ﻟﻼﺻﻞ‬ ‫ﻣﺠﻤﻮع اﻟﻘﻴﻢ اﻟﺴﻮﻗﻴﺔ ﻟﻼﺻﻮل‬ ‫اﻟﻘﻴﻤﺔ اﻟﺴﻮﻗﻴﺔ ﻟﻼﺻﻞ‬ ‫اﺳﻢ اﻻﺻﻞ‬

‫‪30%‬‬ ‫‪10000‬‬ ‫‪3000‬‬ ‫اﻻﺛﺎث‬

‫‪20%‬‬ ‫‪10000‬‬ ‫‪2000‬‬ ‫ﻛﻤﺒﻴﻮﺗﺮات‬

‫‪50%‬‬ ‫‪10000‬‬ ‫‪5000‬‬ ‫اﺟﻬﺰة ﺗﺒﺮﻳﺪ وﺗﺴﺨﻴﻦ‬

‫‪100%‬‬ ‫‪10000‬‬ ‫اﻟﻤﺠﻤﻮع‬

‫ﺛﺎﻟﺜﺎ ‪ :‬اﺳﺘﺨﺮاج اﻟﺘﻜﻠﻔﺔ اﻟﻔﻌﻠﻴﺔ ﻟﻼﺻﻞ وذﻟﻚ ﺑﻀﺮب اﻟﻨﺴﺒﺔ اﻟﺴﻮﻗﻴﺔ اﻟﻤﺴﺘﺨﺮﺟﺔ ﻟﻜﻞ اﺻﻞ ﺑﺴﻌﺮ ﺷﺮاء اﻟﺼﻔﻘﺔ ﻛﻜﻞ ﻛﺎﻟﺘﺎﻟﻲ ‪:‬‬
‫اﻟﺘﻜﻠﻔﺔ اﻟﻔﻌﻠﻴﺔ ﻟﻼﺻﻞ‬ ‫ﺳﻌﺮ اﻟﺼﻔﻘﺔ‬ ‫اﻟﻨﺴﺒﺔ اﻟﺴﻮﻗﻴﺔ ﻟﻼﺻﻞ‬ ‫اﺳﻢ اﻻﺻﻞ‬

‫‪2100‬‬ ‫‪7000‬‬ ‫‪30%‬‬ ‫اﻻﺛﺎث‬

‫‪1400‬‬ ‫‪7000‬‬ ‫‪20%‬‬ ‫ﻛﻤﺒﻴﻮﺗﺮات‬

‫‪3500‬‬ ‫‪7000‬‬ ‫‪50%‬‬ ‫اﺟﻬﺰة ﺗﺒﺮﻳﺪ وﺗﺴﺨﻴﻦ‬

‫‪7000‬‬ ‫‪100%‬‬ ‫اﻟﻤﺠﻤﻮع‬

‫واﻻن ﺑﻌﺪ ان ﺗﻢ ﺗﺤﺪﻳﺪ اﻟﺘﻜﻠﻔﺔ اﻟﻔﻌﻠﻴﺔ ﻟﻜﻞ اﺻﻞ ﻣﻦ اﻻﺻﻮل ﺳﻴﺘﻢ ﺑﻌﺪ ذﻟﻚ ﺗﺴﺠﻴﻞ اﻟﻘﻴﺪ ﻓﻲ دﻓﺘﺮ اﻟﻴﻮﻣﻴﺔ ﻛﺎﻟﺘﺎﻟﻲ ‪:‬‬
 ‫ﻗﻴﺪ ﺷﺮاء اﻻﺻﻮل ﻣﻦ ﺿﻤﻦ ﺻﻔﻘﺔ‬

‫اﻟﺒﻴﺎن‬ ‫اﻟﺪاﺋﻦ‬ ‫اﻟﻤﺪﻳﻦ‬

‫ﻣﻦ ﻣﺬﻛﻮرﻳﻦ‬
‫ﻗﺎﺋﻤﺔ اﻟﺪروس ﻓﻲ اﻟﻤﺤﺎﺳﺒﺔ اﻟﻤﺎﻟﻴﺔ‬
‫ح‪ /‬اﻻﺛﺎث‬ ‫‪2100‬‬
‫ح‪ /‬اﻟﻜﻤﺒﻴﻮﺗﺮات‬ ‫‪1400‬‬
‫ح‪ /‬اﺟﻬﺰة ﺗﺒﺮﻳﺪ وﺗﺴﺨﻴﻦ‬ ‫‪3500‬‬
‫اﻟﻰ ح‪/‬اﻟﺼﻨﺪوق‬ ‫‪7000‬‬
‫ﺷﺮاء اﺻﻮل ﻣﻦ ﺿﻤﻦ ﺻﻔﻘﺔ ﻧﻘﺪا‬

‫اﻟﺤﺼﻮل ﻋﻠﻰ اﻻﺻﻞ ﻛﻬﺪﻳﺔ او ﻣﻨﺤﺔ‬

‫ﻓﻲ ﺣﺎﻟﺔ اﻟﺤﺼﻮل ﻋﻠﻰ اﻻﺻﻞ ﻛﻬﺪﻳﺔ او ﻣﻨﺤﺔ او ﻫﺒﺔ ﻓﺎﻧﻪ ﻳﻌﺘﺒﺮ اﻳﺮاد ﻟﻠﺸﺮﻛﺔ وﻳﺘﻢ ﺗﺴﺠﻴﻞ ﻗﻴﻤﺔ اﻻﺻﻞ ﺑﺤﺴﺐ ﺳﻌﺮه اﻟﺴﺎﺋﺪ ﻓﻲ اﻟﺴﻮق ﻛﺎﻟﺘﺎﻟﻲ ‪:‬‬

‫ﻗﻴﺪ اﻟﺤﺼﻮل ﻋﻠﻰ اﺻﻞ ﻛﻬﺪاﻳﺎ‬

‫اﻟﺒﻴﺎن‬ ‫اﻟﺪاﺋﻦ‬ ‫اﻟﻤﺪﻳﻦ‬

‫ﻣﻦ ح‪/‬اﺳﻢ اﻻﺻﻞ‬ ‫‪13000‬‬

‫اﻟﻰ ح‪/‬اﻳﺮادات ﻣﻨﺢ وﻫﺪاﻳﺎ‬ ‫‪13000‬‬
‫اﺻﻮل ﺗﻢ اﻟﺤﺼﻮل ﻋﻠﻴﻬﺎ ﻛﻬﺪاﻳﺎ‬

‫اﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ اﻻﺻﻮل اﻟﺜﺎﺑﺘﺔ‬

‫ﺗﻌﺘﺒﺮ اﻻﺻﻮل اﻟﺜﺎﺑﺘﺔ ﻣﻦ اﻟﻤﻮارد واﻟﻤﻮﺟﻮدات اﻟﻤﻬﻤﺔ واﻟﺘﻲ ﺗﺴﺎﻋﺪ اﻟﻤﻨﺸﺄة ﻓﻲ ﻣﺰاوﻟﺔ ﻧﺸﺎﻃﻬﺎ‪ ,‬وﻫﺬا ﻳﻔﺮض ﻋﻠﻰ اﻟﻤﻨﺸﺄة ان ﺗﺘﺒﻊ ﺟﻤﻴﻊ اﻟﻮﺳﺎﺋﻞ واﻻﺟﺮاءات ﻟﻠﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﻫﺬه اﻻﺻﻮل وﺣﻤﺎﻳﺘﻬﺎ ﻣﻦ‬
‫اﻟﺴﺮﻗﺔ او اﻟﻀﻴﺎع‪ ,‬وﻣﻦ ﻫﺬه اﻻﺟﺮاءات واﻟﻮﺳﺎﺋﻞ اﻟﺮﻗﺎﺑﻴﺔ ان ﻳﺘﻢ اﻋﺪاد ﻛﺸﻒ ﺧﺎص ﻟﻜﻞ اﺻﻞ ﻣﻦ اﻻﺻﻮل ﻳﺴﻤﻰ ﻛﺸﻒ ﺟﺮد اﻻﺻﻮل اﻟﺜﺎﺑﺘﺔ‪ ,‬ﺑﺤﻴﺚ ﻳﺤﺘﻮي ﻋﻠﻰ ﻛﺎﻓﺔ اﻟﺘﻔﺎﺻﻴﻞ اﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻻﺻﻞ ﻣﺜﻞ‬
‫ﺗﺎرﻳﺦ ﺷﺮاء اﻻﺻﻞ وﺗﻜﻠﻔﺔ ﺷﺮاءه واﻻﺿﺎﻓﺎت اﻟﺮاﺳﻤﺎﻳﺔ ﻋﻠﻰ اﻻﺻﻞ وﻗﻴﻤﺘﻪ ﻛﺨﺮدة واﻟﻌﻤﺮ اﻻﻧﺘﺎﺟﻲ اﻟﻤﻘﺪر ﻟﻼﺻﻞ وﻛﺬﻟﻚ ﻃﺮﻳﻘﺔ اﻻﻫﻼك وﻗﻴﻤﺔ اﻻﻫﻼك اﻟﺴﻨﻮي وﻣﺠﻤﻊ اﻻﻫﻼك ﻓﻲ ﺑﺪاﻳﺔ اﻟﻔﺘﺮة واﺧﺮ‬
‫اﻟﻔﺘﺮة وﻏﻴﺮﻫﺎ‪ ,‬وﻫﺬا ﻧﻤﻮذج ﺟﺮد ﺑﺴﻴﻂ ﻟﻤﻜﺘﺐ ﻳﺤﺘﻮي ﻣﻦ ﺿﻤﻦ اﺻﻮﻟﻪ ﻋﻠﻰ اﻻﺛﺎث ‪.‬‬

‫ﻛﺸﻒ ﺟﺮد اﻻﺛﺎث ﻟﺴﻨﺔ ‪31/12/2015‬‬

‫ﺻﺎﻓﻲ اﻟﻘﻴﻤﺔ اﻟﺪﻓﺘﺮﻳﺔ ‪$‬‬ ‫ﻣﺠﻤﻊ اﻹﻫﺘﻼك ﻓﻲ ﻧﻬﺎﻳﺔ اﻟﺴﻨﺔ ‪$‬‬ ‫اﻹﻫﺘﻬﻼك اﻟﺴﻨﻮي ‪$‬‬ ‫ﻣﺠﻤﻊ اﻹﻫﺘﻼك ﻓﻲ ﺑﺪاﻳﺔ اﻟﺴﻨﺔ ‪$‬‬ ‫ﺗﺎرﻳﺦ اﻻﺳﺘﺨﺪام ‪$‬‬ ‫ﻧﺴﺒﺔ اﻻﻫﻼك ‪%‬‬ ‫ﺗﻜﻠﻔﺔ اﻷﺻﻞ ‪$‬‬ ‫اﺳﻢ اﻻﺻﻞ‬

‫‪3500‬‬ ‫‪1500‬‬ ‫‪500‬‬ ‫‪1000‬‬ ‫‪01/01/2013‬‬ ‫‪10%‬‬ ‫‪5000‬‬ ‫ﻣﻜﺎﺗﺐ‬

‫‪800‬‬ ‫‪200‬‬ ‫‪100‬‬ ‫‪100‬‬ ‫‪01/01/2014‬‬ ‫‪10%‬‬ ‫‪1000‬‬ ‫ﻛﺮاﺳﻲ‬
‫‪1800‬‬ ‫‪200‬‬ ‫‪200‬‬ ‫‪01/01/2015‬‬ ‫‪10%‬‬ ‫‪2000‬‬ ‫ﺧﺰاﺋﻦ‬

‫‪6100‬‬ ‫‪1900‬‬ ‫‪800‬‬ ‫‪10%‬‬ ‫‪8000‬‬

‫دﻋﻢ اﻟﻤﻮﻗﻊ ‪$‬‬

‫اﻧﺸﺮ اﻟﺪرس ﻋﻠﻰ ‪:‬‬

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