‫א‬‫א‬

‫א‬‫א‬
 ‫א‬‫א‬

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 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ŠW‫א‬‫א‬
 K
 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ Š

 K‫א‬
 
 K‫א‬‫א‬‫א‬٪٩٠‫א‬W‫א‬‫א‬
 
 K٦W‫א‬‫א‬
 
 W‫א‬‫א‬
 KŠ
 KŠ
 
 
 
 
 

-٤٢-
 ‫א‬‫א‬ ٢٢٧  ‫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
 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
 K‫א‬‫א‬
 
 
 
 
 
 
 
 
 
 
 

-٤٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 ABC Analysis‫א‬‫א‬W
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬EA F??‫א‬،‫א‬
 KECF??‫א‬‫א‬EBF??
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬Š
 K‫א‬ Š
 K‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬Š
‫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
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬ ٪٢٠‫א‬،‫א‬‫א‬EAFEF‫א‬١
KEF،‫א‬‫א‬‫א‬٪٧٠‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬
‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬
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 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬Š
 K‫א‬‫א‬‫א‬‫א‬ Š
‫א‬‫א‬EAF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EBFEF‫א‬ ٢
٪٢٠‫א‬‫א‬‫א‬‫א‬٪٣٠‫א‬،ECF
 K‫א‬‫א‬‫א‬
‫א‬EAF‫א‬‫א‬‫א‬
 KEF‫א‬‫א‬
 ‫א‬‫א‬‫א‬ECFEF‫א‬ ٣
٪٥٠‫א‬K
K
 ‫א‬‫א‬‫א‬٪١٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 WEF‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 

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 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬W
 W‫א‬‫א‬
١٠ ٩  ٨  ٧ ٦  ٥  ٤ ٣  ٢ ١  ‫א‬
٩ ٤  ٥  ٩ ١٠ ١٥ ١٤ ١٢  ٨ ٦  ‫א‬
٠{٥ ٢  ١ ١{٥ ١٥ ٠{٦ ٠{٥ ١{٥ ١٢{٥ ١٢{٥  ‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬EF
‫א‬E٢F‫א‬‫א‬‫א‬C‫א‬‫א‬Z
 K‫א‬
 E٥F  E٤F  E٣F  E٢F  E١F
‫א‬ ‫א‬ ‫א‬‫ א‬‫א‬‫א‬ ‫א‬
  ١٠    ٥٠{٠  ٥٠{٠  ١٥٠  ٦
٪٧٥ ٢٠ ٪٢٠  ٧٥{٠  ٢٥{٠  ٧٥  ١
  ٣٠    ٨١{٠  ٦{٠  ١٨  ٣
  ٤٠    ٨٥{٥  ٤{٥  ١٣{٥  ٧
٪١٣{٨ ٥٠ ٪٣٠  ٨٨{٨  ٣{٣  ١٠  ٢
  ٦٠    ٩١{٨  ٣{٠  ٩  ٥
  ٧٠    ٩٤{٥  ٢{٧  ٨  ٩
  ٨٠    ٩٦{٨  ٢{٣  ٧  ٤
  ٩٠    ٩٨{٥  ١{٧  ٥  ٨
٪١١{٢ ١٠٠ ٪٥٠  ١٠٠  ١{٥  ٤{٥  ١٠
١٠٠   ١٠٠    ١٠٠  ٣٠٠  
 
 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬EF
،١‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

-٤٦-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬  ،‫א‬‫א‬‫א‬‫א‬EF
 K‫א‬٣‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬EF
‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬
 K‫א‬٤‫א‬‫א‬
‫א‬K ‫א‬‫א‬‫א‬‫א‬EF
K
 ‫א‬،٪١٠‫א‬‫א‬‫א‬
 K‫א‬٥‫א‬‫א‬
٦‫א‬F‫א‬‫א‬٪٢٠‫א‬‫א‬‫א‬
‫א‬٪٨٠،‫א‬‫א‬‫א‬‫א‬٪٧٥E١‫א‬
K ‫א‬‫א‬‫א‬‫א‬K‫א‬٪٢٥
،٪٢٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٪٥٠،٪٣٠
 K‫א‬‫א‬٪٧٥Z‫א‬٪٢٠
 ٪٣٠‫א‬‫א‬٪٨٨{٨Z‫א‬٪٥٠
 K‫א‬‫א‬٪١٣{٨Z‫א‬
 ٪٥٠K‫א‬‫א‬٪١٠٠Z‫א‬٪١٠٠
 ‫א‬‫א‬٪١١{٢Z‫א‬
 Inventory Valuation ‫א‬W
K
  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬

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 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

،‫א‬‫א‬‫א‬  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬Cost flow ‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬E‫א‬H‫א‬F‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬Physical flow‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 Inventory Valuation Methods‫א‬١
 W‫א‬‫א‬
 K‫א‬‫א‬١
 KE‫א‬F‫א‬٢
 KE‫א‬F‫א‬‫א‬٣
 K‫א‬‫א‬٤
 K‫א‬‫א‬٥
 K‫א‬‫א‬‫א‬٦
 KEF‫א‬‫א‬‫א‬٧
 
 Specific Identification ‫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K‫א‬‫א‬‫א‬‫א‬
٢٠٠٠‫א‬٥٠٠٠
‫א‬،٧٥‫א‬٢٥٠٠‫א‬،١٠٠‫א‬
HE١٠٠C٢٠٠٠F‫א‬‫א‬،١٢٥‫א‬‫א‬‫א‬
 K٤٥٠٠٠٠ZE١٢٥C٥٠٠FHE٧٥C٢٥٠٠F
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 ‫א‬‫א‬ ٢٢٧  ‫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
 Weighted Average Cost‫א‬‫א‬
Weighted Average‫א‬‫א‬‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
،‫א‬‫א‬‫א‬
E ‫א‬C‫א‬F‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 

 ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬

 ‫א‬  ٤{٠  ٣٠٠٠  ١L١
   ٤{٥  ٥٠٠٠  ٢L٢
   ٥{٠  ٢٠٠٠  ٣L١
   ٤{٧٥  ٣٠٠٠  ٥L٣٠
 

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 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬٤٠٠٠‫א‬‫א‬‫א‬
 Z‫א‬‫א‬
٥٨٧٥٠
 

 ،٤{٥٢Z ‫ﻤﺠﻤﻭﻉ ﺍﻟﺘﻜﻠﻔﺔ‬

Z 
١٣٠٠٠ ‫ﻤﺠﻤﻭﻉ ﺍﻟﻭﺤﺩﺍﺕ‬
 
 KE٤{٥٢C٤٠٠٠F١٨٠٨٠‫א‬‫א‬‫א‬
 Moving average‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
E‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
 ‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 E١FW
‫א‬،‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬‫א‬  ‫א‬‫א‬‫א‬ ‫א‬
 ١{٥٠    E‫א‬F١٠٠  ١L١
 ١{٥٦    ٣٠٠  ١L١٥
   ٨٠    ٢L٨
   ١٤٠    ٣L١٦
 ١{٦٠    ١٥٠  ٦L١١
   ١٣٠    ٨L١٨
   ١١٠    ٩L٦
 ١{٧٠    ١٥٠  ١٠L١٥
   ١٤٠    ١٢L٢٩

(١)
. ‫ﺴﻭﻑ ﺘﺴﺘﺨﺩﻡ ﺒﻴﺎﻨﺎﺕ ﻫﺫﺍ ﺍﻟﻤﺜﺎل ﻓﻲ ﺘﻘﻴﻴﻡ ﺍﻟﻤﺨﺯﻭﻥ ﺒﺎﻟﻁﺭﻕ ﺍﻷﺨﺭﻯ ﺍﻟﻤﺸﺎﺭ ﺇﻟﻴﻬﺎ ﺴﺎﺒﻘﺎ‬
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 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 E١F‫א‬‫א‬K‫א‬‫א‬
Z‫א‬٩٤٧{٩Z‫א‬‫א‬،١١١٣Z‫א‬‫א‬
 K١٦٥{١
 First in first out ( FIFO )‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬،
 ‫א‬C‫א‬‫א‬Z‫א‬
،١٧٠Z١{٧C١٠٠Z
 ‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬١٧٠‫א‬‫א‬‫א‬K‫א‬‫א‬
 K٢٨٧E١{٦٠C٢٠FHE١{٧٠C١٥٠FW‫א‬
 ‫א‬‫א‬‫א‬KE١F
 ‫א‬  ‫א‬  ‫א‬‫א‬
 ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫ א‬‫ א‬‫ א‬‫ א‬‫א‬ ‫א‬
 ١٥٠{٠٠٠  ١{٥٠٠  ١٠٠        ١٥٠  ١{٥٠  ١٠٠  ١L١
 ٦١٨{٠٠  ١{٥٤٥  ٤٠٠        ٤٦٨  ١{٥٦  ٣٠٠  ١L١٥
 ٤٩٤{٤٠٠  ١{٥٤٥  ٣٢٠  ١٢٣{٦٠ ١{٥٥٠  ٨٠        ٢L٨
 ٢٧٨{١٠٠  ١{٥٤٥  ١٨٠  ٢١٦{٣٠ ١{٥٥٠  ١٤٠        ٣L١٦
 ٥١٨{١٠٠  ١{٥٧٠  ٣٣٠        ٢٤٠  ١{٦٠  ١٥٠  ٦L١١
 ٣١٤{٠٠٠  ١{٥٧٠  ٢٠٠  ٢٠٤{١٠ ١{٥٧٠  ١٣٠        ٦L١٨
 ١٤١{٣٠٠  ١{٥٧٠  ٩٠  ١٧٢{٧٠ ١{٥٧٠  ١١٠        ٩L٦
 ٣٩٦{٢٤٠  ١{٦٥١  ٢٤٠        ٢٥٥  ١{٧٠  ١٥٠  ١٠L١٥
 ١٦٥{١٠٠  ١{٦٥١  ١٠٠  ٢٣١{١٤ ١{٦٥١  ١٤٠        ١٠L٢٩
     ٩٤٧{٨٤        ١١١٣      

 
-٥١-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬‫א‬٣٣٠‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣١٨{٢ZE١{٥٦C٢٠FHE١{٦٠ J١٥٠FHE١{٧٠C١٥٠F
 Lower of market Price or cost ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 Last in First Out ( LIFO) ‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 K‫א‬‫א‬
،E١٠٠F‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،١٥٠ZE١{٥C١٠٠FZ‫א‬‫א‬
‫א‬KE٩٦٣Z١٥٠ J١١١٣F‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
‫א‬١٥٠‫א‬K‫א‬
 K٢٢٨ZE١{٥٦C٥٠FZE١{٥C١٠٠F‫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

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 ‫א‬‫א‬ ٢٢٧  ‫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‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ١
 ‫؟‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬  ٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
 ‫؟‬‫א‬‫א‬‫א‬١٥‫א‬‫א‬EF
‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬
 ١٣٠٠٠  ١١  ١٥٠٠  ١
 ٦٠٠  ١٢  ١٢٠٠٠  ٢
 ٤٢٠٠٠  ١٣  ٢٢٠٠  ٣
 ٩٩٠٠  ١٤  ٥٠٠٠٠  ٤
 ١٢٠٠  ١٥  ٩٦٠٠  ٥
 ١٠٢٠٠  ١٦  ٧٥٠  ٦
 ٤٠٠٠  ١٧  ٢٠٠٠  ٧
 ٦١٠٠٠  ١٨  ١١٠٠٠٠  ٨
 ٣٥٠٠  ١٩  ٨٠٠  ٩
 ٣٩٠٠  ٢٠  ١٥٠٠٠  ١٠
 W‫א‬‫א‬‫א‬‫א‬٣

-٥٣-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 
 ‫א‬  ‫א‬  ‫א‬‫א‬
‫א‬
‫א‬ ‫א‬ ‫א‬  ‫א‬
 ١٥٠٠    ٣{٠  ١٥٠٠  ١L٣
 ٨٠٠  ٧٠٠      ١L٦
 ١٧٠٠    ٣{٥  ٩٠٠ ١L١٠
 ٨٠٠  ٩٠٠     ١L١٢
 ١٦٠٠  ٧٠٠  ٣{٦  ١٥٠٠ ١L١٥
 ٦٠٠  ١٠٠٠     ١L٢٠
 ١٦٠٠    ٣{٤  ١٠٠٠ ١L٢٣
 ٣١٠٠    ٣{٥  ١٥٠٠ ١L٢٨
 ٢٠٠٠  ١١٠٠     ١L٢٩
 ١٥٠٠  ١٠٠٠  ٣{٨  ٥٠٠ ١L٣٠
 W‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬EFK‫א‬‫א‬EF
 K‫א‬‫א‬EFK‫א‬‫א‬EF
 
 
 
 
 
 
 
 
 
 
 
-٥٤-
 ‫א‬‫א‬ ٢٢٧  ‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬١
‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫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،
 K‫א‬‫א‬،‫א‬‫א‬‫א‬
١،٧،٣،١٩،٢٠،١٧،٥،١٤،١٦،٢،١١،١٠،١٣،٤،١٨،٨W‫א‬٢
 ١٢،٦،٩،١٥،
 ٣٥٣١٥٠‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 ‫א‬٪٥٠،٪٣٠،٪٢٠‫א‬‫א‬
٨W
 ‫א‬‫א‬٪٥{٨،٪١٩{٧،٪٧٤{٥‫א‬‫א‬
 ١٣،٤،١٨،
 ٥،١٤،١٦،٢،١١،١٠W‫א‬
 ‫א‬‫א‬
‫א‬F‫א‬‫א‬ ١٨‫א‬‫א‬
 KE‫א‬‫א‬‫א‬‫א‬‫א‬
 E١٥٠٠F‫א‬٣
 K٥٤٠٠ZE٣{٥C١٠٠٠FHE٣{٨C٥٠٠FZ‫א‬‫א‬Z
 ٤٥٠٠ZE٣C١٥٠٠FZ‫א‬‫א‬‫א‬Z
 ٥١٣٠{٤ZE٣{٤٢C١٥٠٠FZ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬W

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