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محاسبة شركات الاموال
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محاسبة شركات الاموال
محاسبة شركات الاموال
Uploaded by
Sami AhmedCopyright:
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ﺩ .
ﺃﺣﻤﺪ ﻳﻮﺳﻒ ﻋﺜﻤﺎﻥ
ﺻﻨﻌﺎء
1434ﻫـ 2013 /ﻡ
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@ @ pa‰ŠÔ½a@xbnãg@áÓ@ @@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@ @@@@@@@@@@@@@@@@Z âbÈÛa@ÒaŠ‘⁄a@@@@@
ﻡ2013 / ﻫـ1434 ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ
א،אאאא
،،אא،א،
אא
ﻳﻄﻠﺐ هﺬا اﻟﻜﺘﺎب ﻣﺒﺎﺷﺮة ﻣﻦ ﻣﺮآﺰ ﺟﺎﻣﻌﺔ اﻟﻌﻠﻮم واﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻟﻠﻜﺘﺎب اﻟﺠﺎﻣﻌﻲ
Web Site: ust.edu/Centers/ubc
E-mail: ubc@ust.edu
Tel:00967/ 1- 384078
(2010 -959 ) رﻗﻢ اﻹﻳﺪاع
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< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
200
61
22114
2
202
201041201031
–
2010430
40,000
() أ
(1
201031 2,000,000
2,000,000
20010,000
()ب
2010715 8,000,000
< <íéÞ^nÖ]<ì‚uçÖ]
8,000,000
40,000
200
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
62
2010715
2,000,000
8,000,000
10,000,000
50000
10000
200
2010715 10,000,000
10,000,000
10,000,000
20050,000
10,000,000 10,000,000
20050,000
10,000,000 10,000,000
32114
< <íéÞ^nÖ]<ì‚uçÖ]
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
78
–
63
3
20
2010425–201031
2010510
45,0002010530
2010715
(1)
10,000,00020050,000 •
10,0002050000 •
2,000,000–20010,000 •
40,00010000–50000 •
45,000 •
9,000,00020045,000 •
10000002005000 •
984500040000
(2)
< <íéÞ^nÖ]<ì‚uçÖ]
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
64
-أ
201031 2,000,000
2,000,000
20010,000
-ب
2010530 9,000,000
9,000,000
45,000
200
2010530
2,000,000
9,000,000
10,000,000
1,000,000
500050000
200
< <íéÞ^nÖ]<ì‚uçÖ]
2010715 10,000,000
10,000,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
65
Wאא J2 J4
2076
(أ
o
o
o
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(ج
< <íéÞ^nÖ]<ì‚uçÖ]
124
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
66
4
200991
500100,000
–20,000
1510091215
2010131201011200
2010731201071100
2010930201091120
20101231201012180
70,000 -1
70,000 -2
50,000 -3
2010630
4
-1
< <íéÞ^nÖ]<ì‚uçÖ]
10,000,000
10,000,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
200991
20,000
500
67
2010430 – 14,000,000
14,000,000
20070,000
– 2,000,000
2,000,000
201051
10
200
12,000,000
201051 14,000,000
26,000,000
100,000
200500
– 26,000,000
2010630 – 26,000,000
2
8,000,000
201071 8,000,000
80,000
100
8,000,000
< <íéÞ^nÖ]<ì‚uçÖ]
8,000,000
2010731
80,000
100
9,600,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
201091 9,600,000
12080,000
68
9,600,000
9,600,000
2010930
12080,000
9,600,000
9,600,000
2010121
8080,000
9,600,000
9,600,000
20101231
80,000
80
2,000,000
26 24
(1)
10,000,000
200991 10,000,000
50020,000
2010430 – 14,000,000
14,000,000
< <íéÞ^nÖ]<ì‚uçÖ]
20070,000
2010430
10,000,000
14,000,000
24,000,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
20000
70000500
200
69
– 24,000,000
2010415 – 24,000,000
2
70
80
7,000,000
7,000,000
201071
70,000
100
7,000,000
7,000,000
2010731
10070,000
8,400000
8,400000
201091
700,000
120
8,400000 < <íéÞ^nÖ]<ì‚uçÖ]
8,400000
2010930
70,000
120
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
70
5,600,000
2010121 5,600,000
8070,000
5,600,000
101231 5,600,000
8070,000
()أ
– 10,000,000
10,000,000
200991
20,000
500
10,000,000
10,000,000
2010430
50,000
200
()ب
10,000,000
10,000,000
2010430 – 2,000,000
< <íéÞ^nÖ]<ì‚uçÖ]
70,000500
200
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
71
224
45
80,000
2010415
– 10,000,000
10,000,000
200991
20000
500
2010430 – 16,000,000
16,000,000
80000
200
10,000,000
2010430
16,000,000 < <íéÞ^nÖ]<ì‚uçÖ]
26,000,000
20000
80000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
–
20,000,000
2010415 –
20,000,000
72
-1
201071 8,000,000
8,000,000
80,000
100
2010731 8,000,000
8,000,000
80,000
100
–2
201091 9,600,000
9,600,000
80,000
120
2010930 9,600,000
9,600,000
80,000
< <íéÞ^nÖ]<ì‚uçÖ]
120
3
2010121 6,400,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
6,400,000
80,000
80
73
2010123 6,400,000
6,400,000
8080,000
(1)
2010131 16,000 010131 16,000
2010731 8,000 201071 8,000
24,000 24,000
(2)
2010930 12,000 201091 12,000
12,000 12,000
(3)
20101231 8,000 2010121 8,000
8,000 8,000
324
78
< <íéÞ^nÖ]<ì‚uçÖ]
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
74
1
2
•
•
•
1324
6
201011
500100,000
–20,000
2010311010215
2010131201011200
2010331201031200
2010531201051100
< <íéÞ^nÖ]<ì‚uçÖ]
2010731201071120
20101031201010180
105,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
5,000 -1
20,000 -2
-3
75
-4
2010430
105,000 80,000
5,000
100,000
20,000 20,000
80,000 60,000
438000060000
34
21,000,000200105,000 -1
1,000,0002005,000 -2
4,000,00020020,000 -3
16,000,0005,000,00021,000,000 -4
16,000,00020080,000 -5 < <íéÞ^nÖ]<ì‚uçÖ]
800000010080,000 -6
24,000,000 -7
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
76
465 6 32 3 2 1
5
2000000 6000000 4000000 20000 20000
6000000 5000000 18000000 17000000 60000 85000
8000000 5000000 24000000 21000000 80000 105000
201011 – 10,000,000
10,000,000
50020000
2010331 – 21,000,000
21,000,000
105000
200
2010331
10,000,000
16,000,000
26,000,000
20000
80000500
200
2010331 5,000,000
< <íéÞ^nÖ]<ì‚uçÖ]
– 5,000,000
5000
20020000
2010430 – 26,000,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
26,000,000
77
201051 8,000,000
8,000,000
80000
100
2010531 8,000,000
8,000,000
80000
100
201071 9,600,000
9,600,000
80000
120
2010731 9,600,000
9,600,000
80000
120
2010101 6,400,000
6,400,000
8080000
20101031 6,400,000
6,400,000
10080000
2324
< <íéÞ^nÖ]<ì‚uçÖ]
7
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
2010331201031210
201053120105190
78
2010731201071120
20101031201010180
6
22,050,000210105,000 (1
5,000 (2
1,050,0002105,000 (3
100,0005,000–105,0000 (4
21,000,000210100,000 (5
80,00080100,000 (6
20,00080,000–100,000 (7
20,000 (8
20,00020,000–100,000 (9
60,000
64380000:60000
•
28034210
210
70210–280
< <íéÞ^nÖ]<ì‚uçÖ]
20,000 2070–9060,000
90
4,200,00021020000
7,200,0009080,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
3,000,0004,200,000–7,200,000 ()و
79
1,800 6,000 4,200 20000 20000
4,200 1,200 18,000 16,800 60000 80000
4,200 3,000 24,000 21,000 80000 100000
201011 – 10,000,000
10,000,000
50020000
2010331 22,050,000
22,050,000
105000
210
2010331
10,000,000
16,800,000
26,800,000
– 1,050,000
50020000
< <íéÞ^nÖ]<ì‚uçÖ]
500080000
210
2010430 – 31,000,000
31,000,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
80
201051 7,200,000
7,200,000
80000
90
2010531 – 3,000,000
3,000,000
20000
206000090
201071 9,600,000
9,600,000
80000
120
2010731 – 9,600,000
9,600,000
80000
120
2010101 6,400,000
6,400,000
80000
80
20101031 – 6,400,000
6,400,000
8080000
(1)
< <íéÞ^nÖ]<ì‚uçÖ]
010131 22,050 2010131 16,800
1,050
4,200
22,050 22,050
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
201021 4,200 01051 7,200
010531 3,000
7,200 7,200
81
(2)
010731 9,600 201071 9,600
9,600 9,600
(3)
20101031 6,400 2010101 6,400
6,400 6,400
2010131
50,000,000
500100,000
26,800,000 31,000,000
2108000050020000
4,200,000
7060,000
31,000,000 31,000,000
< <
< <V<íéßéÃÖ]<Üã‰ù] -5
< <íéÞ^nÖ]<ì‚uçÖ]
22
801997
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
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82
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Wאאא J1 J5
80
< <íéÞ^nÖ]<ì‚uçÖ]
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
83
(أ
(ب
(ت
115
201011 8
20040,0008,000,000
25
1,000,000300,0001,500,000
201031200,000700,000
15
201041
201051
10,0002540,000 -1
2,000,00020010,000 -2
– -3
1,900,000900,000–2,800,000 < <íéÞ^nÖ]<ì‚uçÖ]
– -4
100,0001,900,000–2,000,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
84
201011
1,500,000
1,000,000
300,000
100,000
700,000
200,000
2,000,000
2010315 6,000,000
6,000,000
20030,000
2010315
2,000,000
6,000,000
8,000,000
20040,000
201051 – 6,100,000
6,100,000
< <íéÞ^nÖ]<ì‚uçÖ]
215
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
-أ
85
-ب
-ج
1215
239
200815
< <íéÞ^nÖ]<ì‚uçÖ]
1,000,000
1,000,000 400,000
324,000 300,000
8,000 172000
300,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
240,000
1,872,000 1,872,000
86
100 50000
30,000
20,000
20,000 -1
1,050,000470,000
8,000 -2
448,000 -3
13 -4
-1
70,000400,000–470,000–
50,0001,000,000–1,050,000
300,000–
-2
12,0008,000–20,000 (أ
8,000 (ب
400,00020,000–420,000
2:3
–300,00470,0001,050,000 -3
< <íéÞ^nÖ]<ì‚uçÖ]
1,552,000240,008,00020,000
2,000,00010020,000 -4
448,0001552000–2000000 -5
2:3
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
-6
87
324,000 1,000,000
160,000 240,000
179,200 268,800
663,200 1,508,800
( 500,000 ) ( 1,500,000 ) 100 20,000
163,200 8,800
-1
240,00053400,000 •
160,00052400,000 •
-2
268,80053448,000 •
179,20052448,000 •
-3
8800172088172000 •
163,20017201632172,000 •
2010715
70,000
50,000
300,000
< <íéÞ^nÖ]<ì‚uçÖ]
12,000
8,000
400,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
240,000
160,000
88
2010715 448,000
448,000
268,800
179,200
2010715 2,000,000
1,500,000
500,000
2,000,000
13
2010715
8,800
163,200
– 172,000
2010715 3,000,000
3,000,000
30000
100
5,000,000 1,050,000
1002000010030000
20,000 470,000
< <íéÞ^nÖ]<ì‚uçÖ]
240,000 300,000
8,000 3,000,000
448,000
5,268,000 5,268,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
2215
89
-أ
–
-ب
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10
< <íéÞ^nÖ]<ì‚uçÖ]
9
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
90
2008715 1,700,000
300,000
400,000
1,000,000
2008715
8,000
240,000
300,000
548,000
2008715 2,000,000
2,000,000
2008715 848,000
848,000
508,800
339,200
2008715 2,000,000
2,000,000
< <íéÞ^nÖ]<ì‚uçÖ]
2008715 2,000,000
1,500,000
500,000
– 2,000,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
91
2008715 172,000
88,000
163,200
172,000
2008715
300,000
470,000
1,050,000
448,000
20,000
248,000
8,000
2,000,000
2008715 2,000,000
2,000,000
20020,000
2008715 3,000,000
3,000,000
< <íéÞ^nÖ]<ì‚uçÖ]
20030,000
2008715 3,000,000
3,000,000
30,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
100
92
11
102005
15,000 50,000
3,000,000 500,000
20,000 800,000
180,000 1,000,000
500,000
400,000
3,200,000 3,200,000
2005430–41100
2005731–7150
20051031–10150
10,000 55,000
5,000
2005630
55,000 35,000 15,000 50,000
5,000
< <íéÞ^nÖ]<ì‚uçÖ]
50,000
10,000 10,000
40,000 25,000
8540,00025,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
358
93
20050,00050,000,000 -1
3,000,00020015,000 -2
3,000,000200,000–3,200,000 -3
3,500,00010035,000 -4
5,500,00010055000 -5
500,0001005,000–
10025,000–40,000
1,500,000
2,000,000
1,750,0005035,000 -6
1,750,0005035,000 -7
201011
500,000
800,000
1,000,000
500,000
400,000
20,000
< <íéÞ^nÖ]<ì‚uçÖ]
180,000
3,000,000
2010430 – 5,500,000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
5,500,000
10055000
94
2010530 2,000,000
– 2,000,000
500020000
10015,000
2010630
3,000,000
3,500,000
6,500,000
3500015000
2010630 3,500,000
– 3,500,000
201071 1,750,000
1,750,000
35000
50
2010731 1,750,000
1,750,000
35,000
50
20191 1,750,000
1,750,000
35000
50
2010930 1,750,000
1,750,000
< <íéÞ^nÖ]<ì‚uçÖ]
35000
50
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
95
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106
Wאאאאא J1 J6
< <íéÞ^nÖ]<ì‚uçÖ]
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(ب
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
96
12
400100
201013111200
2010531–51100
20101031–101100
20
100
400
20101130
1,5
20,00020100000 -1
80,00020000–100000 -2
100,000 -3
5410000080000
< <íéÞ^nÖ]<ì‚uçÖ]
25045200 -4
200
50
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
5050–100 -5
24,000,000200120,000 -6
20,000,000200100,000 -7
97
4,000,0005080,000 -8
16,00050320 -9
1201261,516,000
32,000100320 -10
401211,532,000
48,00032,00016,000
16040120
201051 10,000,000
10,000,000
100000100
2010531 5,984,000
5,984,000
79680
1005020000
20101031 10,000,000
10,000,000
100000100
20101031 9,680,000
9,680,000
99680
100
20101130 48,160
< <íéÞ^nÖ]<ì‚uçÖ]
16,000
32,000
160
10050320
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
98
-1
131 20,000 201025 16,000
4,000
25,000 25,000
4,000 01051 10,000
2010531 5,984
20101130 16 201061 16
10,000 10,000
-2
20101031 9,968 2010101 10,000
20101031 32
10,000 10,000
0101130 32 2010111 32
32 32
200991
120,000 200,000
500
20,000
2010131201011200
2010531201051100
2010930201091100
201012312010121100
< <íéÞ^nÖ]<ì‚uçÖ]
125,0002010430
5,000 •
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
20,000 •
•
•
99
2,500 •
3,000
1,000
20101015 •
2011125
20
()أ
()ب
20101030 ()ج
125,000 100,000
5,000
120,000
20,000 20,000
100,000 80,000
5410000080000
45
25,000,000200125,000 (1
1,000,0002005,000 (2
24,000,000 (3 < <íéÞ^nÖ]<ì‚uçÖ]
30,000,000300100,000 (4
400000020020000 (5
50800004000000 (6
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
10,000,000100100,000 (7
5,900,000 (8
2,000,00010020000–
100
3,900,00050200080000
10,000,000100100000 (9
9,500,0001005000–100000 (10
10,000,000100100000 (11
9,900,0001001000–100000 (12
(13
2,000542500–
100,000502,000
7,50020124,5100,000
1,66620120,5200,000–
(14
300,0001003,000 (أ
12,50020122,5300,000 (ب
200991 – 10,000,000
10,000,000
50020000
2010131 – 25,000,000
25,000,000
105000
200
201021 1,000,000
– 1,000,000
5000
200
< <íéÞ^nÖ]<ì‚uçÖ]
201021
10,000,000
20,000,000
30,000,000
20000
< <íÛâ^Š¹]<l^Ò†<àèçÓjÖ<íéf‰^]<í¢^ù]
200100000500
101
2010430 24,000,000
– 24,000,000
201051 10,000,000
10,000,000
100000100
2010531 5,900,000
5,900,000
5078,000
10020000
201091 10,000,000
10,000,000
100100000
2010930 9,500,000
9,500,000
95000
100
20101015 309,167
100,000
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