المحاسبة المالية الجزء الاول

 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬

١ J
١٤١
‫א‬ ١٤١ 
١J  
 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
W‫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  ?  ?  ? ١   ? ‫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

  W    ‫א‬ ‫א‬ ‫א‬   ‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬      
 ١٤١ 
١J  
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬ K‫א‬‫א‬‫א‬‫א‬
،‫؟‬‫א‬‫א‬‫א‬،‫؟‬،‫א‬
‫א‬‫א‬‫א‬‫א‬K‫؟‬ 
E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬K
 K‫א‬‫א‬E‫א‬F‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K
 ‫א‬‫א‬‫א‬ ،‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬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
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬،‫א‬‫א‬W‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
١ J
‫א‬‫א‬
 ‫א‬‫א‬
-٤-
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 W‫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

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬ •


 W‫א‬‫א‬
 


-١-
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


‫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 
 KE١F‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬

‫א‬ ‫إدارة‬
‫اﻟﻤﻨﺸﺄة‬
‫א‬ W‫א‬‫א‬‫א‬
 ‫א‬  
   K‫א‬‫א‬G
   K‫א‬G
‫א‬
 ‫א‬‫א‬‫א‬G
‫א‬‫א‬‫א‬‫א‬G
‫א‬ ‫א‬
‫א‬

‫א‬‫א‬‫א‬WE١F



-٢-
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


١
 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 K‫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 •
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬


 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬،
‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ ‫א‬   W‫א‬ ‫א‬ •
‫א‬ ‫א‬   K‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،
‫א‬‫א‬K‫א‬‫א‬‫א‬ W‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  W‫• א‬
K‫א‬‫א‬
  ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬  W‫• א‬
K‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
K‫א‬
.‫هـ‬١٤١٠ ، ‫ وزارة اﻟﺘﺠﺎرة‬، ‫ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻋﻦ أهﺪاف اﻟﻤﺤﺎﺳﺒﺔ ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ أهﺪاف وﻣﻔﺎهﻴﻢ اﻟﻤﺤﺎﺳﺒﺔ وﻣﻌﻴﺎر اﻟﻌﺮض واﻹﻓﺼﺎح اﻟﻌﺎم‬١
-٣-
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


‫א‬‫א‬‫א‬W‫• א‬
K،
 ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬KRelevance ‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬    ‫א‬   KClarity ‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
      ‫א‬  ‫א‬    KObjectivity ‫• א‬
‫א‬،‫א‬‫א‬
K‫א‬‫א‬
‫א‬   K‫א‬‫א‬    KAccuracy‫• א‬
K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬KTimeliness ‫• א‬
‫א‬      ، ‫א‬‫א‬ ‫א‬      ‫א‬ 
K
‫א‬
 K  ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬  
  ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬     ‫א‬
 K‫א‬،‫א‬‫א‬
-٤-
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 Assumptions‫א‬‫א‬‫א‬
، ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬  
 W‫א‬
Economic Entity ‫א‬‫• א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬     ‫א‬ ‫א‬    K 
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬

•
Going Concern‫א‬‫א‬
‫א‬ K‫א‬‫א‬ ‫א‬‫א‬‫א‬

‫א‬‫א‬،E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Periodicity ‫א‬‫א‬•
   ‫א‬    ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬ 
، ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬

 Monetary Unit‫א‬‫• א‬
   ، ‫א‬ ‫א‬   ‫א‬    ‫א‬‫א‬ ‫א‬ 
‫א‬ ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬   K‫א‬ ‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 
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 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   



 Accounting Principles 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K‫א‬‫א‬
 W‫א‬‫א‬K

 Historical Cost ‫א‬‫• א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ٦٥٠{٠٠٠  ‫א‬K‫א‬ 
،‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
Matching ‫• א‬
 ‫א‬ ‫א‬   ، ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬K‫א‬
 K‫א‬‫א‬‫א‬
Consistency‫• 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
.‫هـ‬١٤١٠ ، ‫ وزارة اﻟﺘﺠﺎرة‬، ‫ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻋﻦ ﻣﺒﺎدئ اﻟﻤﺤﺎﺳﺒﺔ ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ أهﺪاف وﻣﻔﺎهﻴﻢ اﻟﻤﺤﺎﺳﺒﺔ وﻣﻌﻴﺎر اﻟﻌﺮض واﻹﻓﺼﺎح اﻟﻌﺎم‬٢
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 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


،‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Accrual ‫• 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

 RevenueRecognition ‫א‬‫א‬‫א‬ •
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬ J ١
K J ٢

    ‫א‬ ‫א‬‫א‬   ‫א‬     ‫א‬ ‫א‬  ‫א‬
 K
 
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 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


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Conservatism E‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬ K‫א‬
 K‫א‬‫א‬

 Disclosure ‫• א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬
   ،      ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
 K‫א‬
 
 
-٨-
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 ‫א‬‫א‬‫א‬

•
Assets E‫א‬‫א‬F‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،

Fixed Assets‫א‬‫א‬ J ١
‫א‬     ‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬،
 
 Current Assets‫א‬‫א‬‫א‬ J ٢
،‫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
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

Intangible Assets ‫א‬‫ א‬J ٣
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
-٩-
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


Liabilities ‫• א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،
 Long-term Liabilities ‫א‬‫ א‬J ١

       ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
 K‫א‬‫א‬

 Short-term Liabilities ‫א‬‫א‬ J ٢
‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
K‫א‬‫א‬‫א‬
 Owner's Equity E‫א‬F‫א‬ J ٣

‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 Balance Sheet E‫א‬‫א‬F‫א‬‫א‬ J ٤

 ‫א‬ ‫א‬     K    ‫א‬ ‫א‬  
 K‫א‬
 Income Statement ‫א‬ J ٥

 ‫א‬  ‫א‬‫א‬‫א‬       ‫א‬    
 K‫א‬‫א‬‫א‬
Revenues ‫א‬‫א‬‫ א‬J ٦

 K‫א‬‫א‬،‫א‬‫א‬‫א‬
 

- ١٠ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


Expenses ‫ א‬J ٧

‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 Trial Balance‫א‬‫א‬‫א‬ J ٨
 ‫א‬ ‫א‬‫א‬‫א‬،‫א‬
K،‫א‬

 Chart of Accounts‫א‬ J ٩
‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
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 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 E١F

 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫ א‬K١
 ‫ א‬K٢
 ‫ א‬K٣
‫ א‬K٤
 ‫ א‬K٥

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
K‫א‬‫א‬ EF
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
K‫א‬‫א‬EF
K‫א‬‫א‬‫א‬‫א‬EF

 W‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١

 ‫א‬J ‫א‬‫א‬J ‫א‬‫א‬J ‫א‬J 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
 W‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬J ‫א‬J ‫א‬J ‫א‬‫א‬J 

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 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   



‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
 W‫א‬‫א‬

 ‫א‬‫א‬J ‫א‬J ‫א‬J ‫א‬J 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬
 
 ‫א‬J ‫א‬J ‫א‬‫א‬‫א‬J ‫א‬J 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
 W‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬J ‫א‬J ‫א‬‫א‬J ‫א‬‫א‬J 
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‫ﺍﻟﻤﻤﻠﻜـــﺔ ﺍﻟﻌﺭﺒﻴــــﺔ ﺍﻟﺴــــﻌﻭﺩﻴﺔ‬
‫א‬‫א‬‫א‬‫א‬
١ J
‫א‬‫א‬
 ‫א‬‫א‬
٢
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٥‫א‬‫א‬‫א‬

 ١٤W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬


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 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


Theory of Double Entry ‫א‬‫א‬

، ‫א‬
K‫א‬،‫א‬ ‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬ ١٠٠٠‫א‬
E‫א‬F ‫א‬‫א‬EF‫א‬K‫א‬‫א‬
 KE٢F


‫א‬‫א‬ 


  

‫א‬
‫ﻣﺪﻳﻦ‬ 

 ‫א‬‫א‬WE٢F

 ،  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬    ‫א‬ 
 ‫א‬    ، E‫א‬F ‫א‬ EF ‫א‬   ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬K‫א‬‫א‬‫א‬ ‫א‬

 WE١F
 K‫א‬٥٠{٠٠٠‫א‬‫א‬
- ١٥ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 W‫א‬‫א‬‫א‬
 
 E٣‫א‬‫א‬FW‫א‬
 K٥٠{٠٠٠،‫א‬‫א‬‫א‬
 K٥٠{٠٠٠‫א‬،‫א‬‫א‬‫א‬


‫א‬ 


 

‫א‬ ‫א‬ 

‫א‬  

 ‫א‬‫א‬WE٣F

- ١٦ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


 WE٢F
 K‫א‬‫א‬E‫א‬F‫א‬٤٠{٠٠٠‫א‬‫א‬

E٤‫א‬‫א‬FW‫א‬
 K٤٠{٠٠٠،‫א‬‫א‬‫א‬
 K٤٠{٠٠٠‫א‬،‫א‬‫א‬‫א‬



‫א‬


 

‫א‬ ‫א‬


‫א‬  
 
 ‫א‬‫א‬WE٤F


- ١٧ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 W2
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬

 WE٣F
 K‫א‬‫א‬‫א‬٢٥{٠٠٠‫א‬‫א‬

E٥‫א‬‫א‬FW‫א‬
 K٢٥{٠٠٠،‫א‬‫א‬‫א‬
 K٢٥{٠٠٠‫א‬،‫א‬‫א‬‫א‬

‫א‬


 


‫א‬ ‫א‬

‫א‬  

 ‫א‬‫א‬WE٥F
    ‫א‬ ‫א‬ ‫א‬‫א‬         
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬
- ١٨ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬‫א‬‫א‬‫א‬

 E‫א‬‫א‬F‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬

 E‫א‬‫א‬FL
 E‫א‬‫א‬FL‫א‬

 W‫א‬‫א‬

 E‫א‬‫א‬FL
 E‫א‬‫א‬FL


 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

WE١F
 K‫א‬٥٠{٠٠٠‫א‬‫א‬

- ١٩ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L٥٠{٠٠٠
 ‫א‬L٥٠{٠٠٠٠

WE٢F
 K‫א‬‫א‬E‫א‬F‫א‬٤٠{٠٠٠‫א‬‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L ٤٠{٠٠٠
 ‫א‬L٤٠{٠٠٠


WE٣F
 K‫א‬‫א‬‫א‬٢٥{٠٠٠‫א‬‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

- ٢٠ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬
 ‫א‬L٢٥{٠٠٠
 ‫א‬L٢٥{٠٠٠


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬

٣٥٠{٠٠٠١٤٢٣L٦L١ ‫א‬‫א‬ K١
 K‫א‬‫א‬
٢٠{٠٠٠‫א‬‫א‬‫א‬١٤٢٣L٦L٥‫א‬ K٢
K
‫א‬  ‫א‬  ‫א‬  ١٥٠٠٠    ١٤٢٣L٦L١٥  K٣
K‫א‬
K٩٠٠٠١٤٢٣L٦L٢٠‫א‬ K٤
٣٠{٠٠٠  ‫א‬   ‫א‬ ١٤٢٣L٦L٢٥    ‫א‬  K٥
K‫א‬‫א‬
K١٢٠{٠٠٠‫א‬‫א‬‫א‬١٤٢٣L٧L١‫א‬ K٦
٧٠{٠٠٠‫א‬‫א‬١٤٢٣L٧L١٠‫א‬ K٧
K‫א‬‫א‬
K١٥٠٠‫א‬‫א‬‫א‬١٤٢٣L٧L١٥ K٨
 ٤٥{٠٠٠‫א‬‫א‬١٤٢٣L٧L٢٠‫א‬ K٩
K‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬١٤٢٣L٧L٢٨ ‫א‬ K١٠
K‫א‬‫א‬
١٤٢٣L٧L٣٠٢٥{٠٠٠‫א‬‫א‬ K١١
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٢١ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 W‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬L٣٥٠{٠٠٠
 ‫א‬L٣٥٠{٠٠٠

 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K


 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 W‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
- ٢٢ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬
 ‫א‬L٢٠{٠٠٠
 ‫א‬L٢٠{٠٠٠

 W2
‫א‬‫א‬‫א‬‫א‬G
 K
 ‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬E‫א‬F‫א‬،‫א‬

 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L١٥{٠٠٠
 ‫א‬L١٥{٠٠٠
 

- ٢٣ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L٩{٠٠٠
 ‫א‬L٩{٠٠٠


 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬،،

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L٣٠{٠٠٠
 ‫א‬‫א‬L٣٠{٠٠٠
- ٢٤ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W2
E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ٣٠{٠٠٠ ‫א‬‫א‬ ‫א‬،
 K‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬،‫א‬

 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬L١٢٠{٠٠٠
 ‫א‬L١٢٠{٠٠٠
W‫א‬‫א‬
،٧٠{٠٠٠ ‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
- ٢٥ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L٧٠{٠٠٠
 ‫א‬‫א‬‫א‬L٧٠{٠٠٠

 W2
 ‫א‬‫א‬‫א‬‫א‬‫א‬G
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬‫א‬G
 ‫א‬‫א‬‫א‬‫א‬،E‫א‬F‫א‬‫א‬
 K‫א‬‫א‬‫א‬E‫א‬F‫א‬
 

W‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 K،‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬


 W‫א‬
 L١٥٠٠
 ‫א‬L١٥٠٠
- ٢٦ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W2
‫א‬،‫א‬‫א‬
،
 ،،‫א‬
 K،،


W‫א‬‫א‬
،٤٥{٠٠٠‫א‬‫א‬‫א‬
، ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬
 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬L٤٥{٠٠٠
 ‫א‬‫א‬‫א‬L٤٥{٠٠٠

 W2
 E‫א‬‫א‬F‫א‬‫א‬‫א‬G
 ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬E‫א‬F‫א‬‫א‬
 ‫א‬،‫א‬‫א‬‫א‬‫א‬G
،‫א‬‫א‬ ‫א‬، ‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬
- ٢٧ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

W‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬‫א‬L٣٠{٠٠٠
 ‫א‬L٣٠{٠٠٠

W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬
 K،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬L٢٥{٠٠٠
 ‫א‬L٢٥{٠٠٠ 
 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬

- ٢٨ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 K٨٠{٠٠٠١٨٠{٠٠٠‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬

 W‫א‬
 ‫א‬L١٨٠{٠٠٠
  
‫א‬L٨٠{٠٠٠
 L١٠٠{٠٠٠

 W2
،‫א‬،‫א‬،‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬E‫א‬‫א‬‫א‬
‫א‬K‫א‬ ‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬
- ٢٩ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 ‫א‬‫א‬

 W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫ א‬K١

K‫א‬،‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬K‫• א‬
 K‫א‬‫א‬،‫א‬K‫• א‬
 K‫א‬،‫א‬K‫א‬ •
W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫ א‬K٢

K‫א‬،‫א‬،‫א‬‫א‬،‫א‬K‫• א‬
 K‫א‬‫א‬،‫א‬K‫א‬‫א‬‫• א‬
 W 2
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬


    ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬    
 ، ‫א‬ ‫א‬     ‫א‬ ‫א‬ ‫א‬   ، ‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬




- ٣٠ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 ‫א‬‫א‬

K‫א‬‫א‬‫א‬
 W‫א‬‫א‬

 ٤٥٠{٠٠٠
 ١٢٠{٠٠٠
 ١{٤٣٠{٠٠٠
 
K‫א‬‫א‬‫א‬K ٢{٠٠٠{٠٠٠ 
K‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬
،E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬

 ‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬،‫א‬

 E‫א‬‫א‬‫א‬H‫א‬‫א‬F‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬

- ٣١ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 ‫א‬‫א‬F    ‫א‬   ‫א‬‫א‬  ‫א‬  ‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬،E‫א‬‫א‬‫א‬F‫א‬E

 ‫א‬H‫א‬Z‫א‬‫א‬‫א‬‫א‬

 W2
‫א‬ ‫א‬‫א‬    ‫א‬    ‫א‬   ‫א‬  
‫א‬    ، ‫א‬    E F      
 W‫א‬
 W
 ‫א‬–‫א‬H‫א‬Z‫א‬
 W
 ‫א‬–‫א‬–‫א‬Z‫א‬


‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬K‫א‬ ١{٥٠٠{٠٠٠
‫א‬‫א‬،E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬H‫א‬Z‫א‬

- ٣٢ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬H‫א‬Z‫א‬
   





 W‫א‬‫א‬‫א‬‫א‬

١٤٢٣L١L١‫א‬‫א‬
 K‫א‬‫א‬٢٥٠{٠٠٠
 W‫א‬‫א‬‫א‬

 ‫א‬H‫א‬Z‫א‬
 W‫א‬    ٢٥٠{٠٠٠
 ‫א‬ ٢٥٠{٠٠٠ 


٢٥٠{٠٠٠ ٢٥٠{٠٠٠


 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
- ٣٣ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 K‫א‬٥٠{٠٠٠‫א‬١٤٢٣L١L٥

 W‫א‬‫א‬‫א‬

 ‫א‬H‫א‬Z‫א‬
 W‫א‬    ٢٠٠{٠٠٠
 ‫א‬ ٢٥٠{٠٠٠   ٥٠{٠٠٠


٢٥٠{٠٠٠ ٢٥٠{٠٠٠


‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 
 K١٠{٠٠٠‫א‬١٤٢٣L١L٦

 W‫א‬‫א‬‫א‬
 ‫א‬H‫א‬Z‫א‬
 W‫א‬    ٢٠٠{٠٠٠
 ‫א‬ ٢٥٠{٠٠٠   ٥٠{٠٠٠
 W    ١٠{٠٠٠
 E‫א‬F ١٠{٠٠٠ 
٢٦٠{٠٠٠ ٢٦٠{٠٠٠
 

- ٣٤ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W2
‫א‬E
 ‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬

 K٣٠٠٠‫א‬‫א‬‫א‬١٤٢٣L١L١٠
 
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
 W‫א‬    ١٩٧{٠٠٠
 ‫א‬ ٢٥٠{٠٠٠   ٥٠{٠٠٠
 W    ١٠{٠٠٠
 E‫א‬F ١٠{٠٠٠    ٣٠٠٠
٢٦٠{٠٠٠ ٢٦٠{٠٠٠
 

‫א‬FE
 F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬EF‫א‬E‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬٢٠٠٠‫א‬‫א‬١٤٢٣L١L١٢
 W‫א‬‫א‬‫א‬
- ٣٥ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
 W‫א‬    ١٩٧{٠٠٠
 ‫א‬ ٢٥٠{٠٠٠   ٥٠{٠٠٠
 W    ١٠{٠٠٠
 E‫א‬F ١٠{٠٠٠    ٣٠٠٠
 ‫א‬‫א‬  ٢٠٠٠   ٢٠٠٠
٢٦٢{٠٠٠ ٢٦٢{٠٠٠
 
‫א‬‫א‬EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬،‫א‬E ‫א‬‫א‬F
 K‫א‬‫א‬‫א‬

 K‫א‬٨٠٠٠‫א‬‫א‬١٤٢٣L١L١٥
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
 W‫א‬    ٢٠٥{٠٠٠
 ‫א‬ ٢٥٠{٠٠٠    ٥٠{٠٠٠
 ‫א‬‫א‬  ٨٠٠٠    ١٠{٠٠٠
 W  ١٠{٠٠٠    ٣٠٠٠
 E‫א‬F  ٢٠٠٠   ٢٠٠٠
 ‫א‬‫א‬ ٢٧٠{٠٠٠ ٢٧٠{٠٠٠
 

- ٣٦ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

EF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬E ‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬


 ‫א‬HE‫א‬J ‫א‬‫א‬‫א‬HF‫א‬Z‫א‬
 W‫א‬    ٢٠٥{٠٠٠
 ‫א‬ ٢٥٠{٠٠٠   ٥٠{٠٠٠
 ‫א‬‫א‬H  ٨٠٠٠   ١٠{٠٠٠
 J  ٥٠٠٠  
 ٢٥٣{٠٠٠
 W 
 E‫א‬F ١٠{٠٠٠
 ‫א‬‫א‬  ٢٠٠٠
٢٦٥{٠٠٠ ٢٦٥{٠٠٠


- ٣٧ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 W2
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K
 ‫א‬‫א‬
K  ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬


 W‫א‬‫א‬
 K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
K
K‫א‬‫א‬‫א‬ •
 ‫א‬ ‫א‬ ‫א‬ •
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
K‫א‬
 ‫א‬‫א‬‫א‬‫א‬ •
‫א‬ ‫א‬
K‫א‬

 W‫א‬
‫א‬    ‫א‬ ، ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  •
 K
  ‫א‬ ، ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬  •
K‫א‬‫א‬
- ٣٨ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

‫א‬‫א‬‫א‬،EF‫א‬‫א‬‫א‬‫• א‬
‫א‬  K‫א‬    ٥٠٠{٠٠٠     ‫א‬   K‫א‬
W
 ‫א‬L٥٠٠{٠٠٠
 ‫א‬L٥٠٠{٠٠٠


F‫א‬،E‫א‬F‫א‬‫א‬‫א‬
 K‫א‬E‫א‬
- ٣٩ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 E٢F

 W‫א‬‫א‬

 W‫א‬‫א‬ExF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬EF K١
 K‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣

‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬،EF‫א‬‫א‬‫א‬‫א‬EF K٥
 K‫א‬‫א‬‫א‬









- ٤٠ -
 ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬‫א‬
 W‫א‬
 W‫א‬٣٥٠٠٠‫א‬٨٥٠٠٠‫א‬‫א‬ J ١
 K‫א‬J K٨٥٠٠٠J K٥٠٠٠٠J K١٢٠{٠٠٠J 

 W‫א‬‫א‬‫א‬‫א‬ J ٢
K‫א‬J K‫א‬‫א‬ J 
 K‫א‬‫א‬J K‫א‬J 
 

٤٧٠{٠٠٠‫א‬٣٧٥{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
 W‫א‬
 K٣٧٥{٠٠٠J K٩٥{٠٠٠J K٨٤٥{٠٠٠J K٤٧٠{٠٠٠J 
،‫א‬٢٤٥{٠٠٠‫א‬‫א‬ J ٤
 W‫א‬
 K٤٩٠{٠٠٠J K٢٤٥{٠٠٠J K٩٨٠{٠٠٠J K٧٣٥{٠٠٠J 

١٢٠{٠٠٠‫א‬‫א‬ J ٥
W‫א‬‫א‬‫א‬K‫א‬٨٠{٠٠٠
K‫א‬J K‫א‬J 
KJ K‫א‬J 
- ٤١ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
١ J
‫א‬‫א‬
 ‫א‬‫א‬
٣
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

 W‫א‬‫א‬
 W‫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،‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٥‫א‬‫א‬‫א‬

 ١٦W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬

- ٤٢ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

 ‫א‬ J   ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
،‫א‬‫א‬‫א‬  J 
 KE٦F‫א‬
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
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬WE٦F
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




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- ٤٣ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   
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 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬ K ‫א‬ ‫א‬ ‫א‬  K١
 ‫א‬ ‫א‬ E F  ‫א‬ ‫א‬ ‫א‬    
 K‫א‬
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‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬ K٢
  K  ‫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








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
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 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   
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General Journal‫א‬‫א‬
 ‫א‬    ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  
 K‫א‬E٧F‫א‬،‫א‬‫א‬‫א‬
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 ‫א‬      
‫א‬ ‫א‬ ‫א‬ 
     
 K‫א‬WE٧F
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 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
K‫א‬، EF •
K‫א‬ •
K‫א‬‫א‬ •
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 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   
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‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٣‫א‬‫א‬‫א‬‫א‬
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 ‫א‬      
‫א‬ ‫א‬  ‫א‬ 
١٤٢٣L٦L١  ‫א‬L  ٣٥٠{٠٠٠
 ١  ‫א‬L ٣٥٠{٠٠٠ 
  ‫א‬‫א‬  
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 ‫א‬L  ٢٠{٠٠٠
١٤٢٣L٦L٥  ‫א‬L ٢٠{٠٠٠ 
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  ‫א‬ 
   
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١٤٢٣L٦L١٥ ٣  ‫א‬L 
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 ‫א‬‫א‬  
  
 ‫א‬L ٩{٠٠٠
٤
١٤٢٣L٦L٢٠ ‫א‬L  ٩{٠٠٠ 
  ‫א‬ 
  
 ‫א‬L  ٣٠{٠٠٠
٥ ٣٠{٠٠٠
١٤٢٣L٦L٢٥ ‫א‬‫א‬L 
  ‫א‬ 
  
 ‫א‬‫א‬L ١٢٠{٠٠٠
١٤٢٣L٧L١ ‫א‬L ١٢٠{٠٠٠ 
٦
 ‫א‬‫א‬ 
  
  

١٤٢٣L٧L١٠ ٧ ‫א‬L ٧٠{٠٠٠
٧٠{٠٠٠
  ‫א‬‫א‬‫א‬L 
K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬٣
 K‫א‬‫א‬?‫א‬‫א‬?،
- ٤٦ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

  ‫א‬‫א‬ 
  

١٤٢٣L٧L١٥ ٨ L  ١٥٠٠ ١٥٠٠
 ‫א‬L 
  ‫א‬‫א‬‫א‬ 
  
١٤٢٣L٧L٢٠ ٩ ‫א‬‫א‬L ٤٥{٠٠٠ ٤٥{٠٠٠
 ‫א‬‫א‬‫א‬L 
  ‫א‬ 
  
١٤٢٣L٧L٢٨  ١٠ ‫א‬‫א‬L ٣٠{٠٠٠ ٣٠{٠٠٠
   ‫א‬L
  ‫א‬  ‫א‬ ‫א‬
   ‫א‬‫א‬ 
   
 


 
 ١١  ‫א‬L ٢٥{٠٠٠ ٢٥{٠٠٠
١٤٢٣L٧L٣٠
  ‫א‬L 


 

 
 ‫א‬ ٧١٥{٥٠٠ ٧١٥{٥٠٠


،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 

 Ledger‫א‬‫א‬
E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ K‫א‬
- ٤٧ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E٨F‫א‬K‫א‬‫א‬،EF
 K‫א‬

  ‫א‬
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
       



‫א‬WE٨F

 W2
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬




‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬
 W
 K‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
W‫א‬
 ‫א‬L٥٠٠٠
 ‫א‬L٥٠٠٠
- ٤٨ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

 K‫א‬‫א‬‫א‬‫א‬‫א‬٥٠٠٠

 KE‫א‬LF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
K‫א‬‫א‬‫א‬ J ٤
K‫א‬‫א‬E‫א‬‫א‬F‫א‬ J ٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦

 K٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴـــــــــــــــﺎن رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻤﺒﻠﻎ‬
١٤٢٣L٦L٥  ٢ ‫ اﻹﻳﺠﺎر‬/‫ﻣﻦ ﺣـ‬ ٢٠{٠٠٠ ١٤٢٣L٦L١  ١  L  ٣٥٠{٠٠٠
١٤٢٣L٦L١٥  ٣  ‫א‬L ١٥{٠٠٠ ١٤٢٣L٧L١٠  ٧  ‫ א‬٧٠٫٠٠٠
١٤٢٣L٦L٢٠  ٤  ‫א‬L ٩{٠٠٠  L  
‫ اﻟﻤﻌﺪات‬/‫ ﻣﻦ ﺣـ‬١٢٠{٠٠٠
١٤٢٣L٧L١  ٦ ‫א‬‫א‬‫א‬
‫ ﺷﺮآﺔ‬/‫ ﻣﻦ ﺣـ‬ ٣٠{٠٠٠
١٤٢٣L٧L٢٨  ١٠ ‫اﻟﺘﻘﻮى ﻟﻠﺴﻴﺎرات‬ 
 ١٤٢٣L٧L٣٠  ١١ ‫ رواﺗﺐ وأﺟﻮر‬/‫ ﻣﻦ ﺣـ‬ ٢٥{٠٠٠





 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
١٤٢٣L٦L١  ١  ‫א‬L ٣٥٠{٠٠٠    
 




K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٤
 K‫א‬‫א‬?‫א‬‫א‬?،
- ٤٩ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   


 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
    ١٤٢٣L٦L٥  ٢  ‫א‬L ٢٠{٠٠٠
  





 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
١٤٢٣L٧L١٥  ٨ ‫ ﻣﺼﺎرﻳﻒ‬/‫ﻣﻦ ﺣـ‬ ١٥٠٠ ١٤٢٣L٦L١٥  ٣  ‫א‬L ١٥٫٠٠٠
‫آﻬﺮﺑﺎء‬  
 







 ‫א‬‫א‬L
    ١٤٢٣L٦L٢٠  ٤  ‫א‬L ٩٫٠٠٠
 



- ٥٠ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   


 ‫א‬‫א‬L
    ١٤٢٣L٦L٢٥  ٥ ‫א‬L ٣٠{٠٠٠
  ‫א‬ 




 ‫א‬‫א‬‫א‬L
١٤٢٣L٦L٢٥  ٥ ‫ اﻟﺴﻴﺎرة‬/‫ﻣﻦ ﺣـ‬ ٣٠{٠٠٠ ١٤٢٣L٧L٢٨  ١٠  ‫א‬L ٣٠٫٠٠٠
    








 ‫א‬‫א‬‫א‬L
    ١٤٢٣L٧L١  ٦  ‫א‬L ١٢٠٫٠٠٠
 



- ٥١ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   


 ‫א‬‫א‬‫א‬‫א‬L
١٤٢٣L٧L١٠  ٧ ‫ اﻟﺒﻨﻚ‬/‫ﻣﻦ ﺣـ‬ ٧٠٫٠٠٠    
‫ ﻣﺴﺘﻮﺻﻒ‬/‫ﻣﻦ ﺣـ‬ ٤٥٫٠٠٠
١٤٢٣L٧L٢٠  ٩
‫اﻟﻨﻮر اﻟﻄﺒﻲ‬ 
 





 ‫א‬‫א‬L
    ١٤٢٣L٧L١٥  ٨ ‫א‬L ١٥٠٠
 


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

 ‫א‬‫א‬L
    ١٤٢٣L٧L٢٠  ٩ ‫א‬‫א‬‫א‬L ٤٥٫٠٠٠
 




- ٥٢ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   


 ‫א‬‫א‬L
    ١٤٢٣L٧L٣٠  ١١ ‫א‬L ٢٥٫٠٠٠
 





 Posting ‫א‬
  ‫א‬   ‫א‬ ‫א‬  ‫א‬     ‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬‫א‬ J ٢
E‫א‬F ‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬  ‫א‬   J ٣
K‫א‬‫א‬

 W‫א‬‫א‬


 ‫א‬‫א‬L
١٤٢٣L٦L٥  ٢ ‫ اﻹﻳﺠﺎر‬/‫ﻣﻦ ﺣـ‬ ٢٠{٠٠٠ ١٤٢٣L٦L١  ١  ‫א‬L ٣٥٠{٠٠٠
١٤٢٣L٦L١٥  ٣  ‫א‬L ١٥{٠٠٠ ١٤٢٣L٧L١٠  ٧ ‫א‬‫א‬‫א‬L ٧٠{٠٠٠
١٤٢٣L٦L٢٠  ٤  ‫א‬L ٩{٠٠٠  
١٤٢٣L٧L١  ٦ ‫ اﻟﻤﻌﺪات‬/‫ﻣﻦ ﺣـ‬ ١٢٠{٠٠٠
١٤٢٣L٧L٢٨  ١٠ ‫ ﺷﺮآﺔ‬/‫ﻣﻦ ﺣـ‬  ٣٠{٠٠٠
  ‫اﻟﺘﻘﻮى ﻟﻠﺴﻴﺎرات‬ 
١٤٢٣L٧L٣٠  ١١ ‫א‬L  ٢٥{٠٠٠
- ٥٣ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

   
  
١٤٢٣L١٢L٣٠  EF  ٢٠١{٠٠٠
 ‫א‬ ٤٢٠{٠٠٠  ‫א‬ ٤٢٠{٠٠٠
  ١٤٢٤L١L١ ٢٠١{٠٠٠

 ‫א‬‫א‬L
١٤٢٣L٦L١  ١  ‫א‬L ٣٥٠{٠٠٠    
    
   
   
 ١٤٢٣L١٢L٣٠  EF ٣٥٠{٠٠٠
 ‫ א‬٣٥٠{٠٠٠  ‫ א‬٣٥٠{٠٠٠
١٤٢٤L١L١ ٣٥٠{٠٠٠  



 ‫א‬‫א‬L
    ١٤٢٣L٦L٥  ٢  ‫א‬L ٢٠{٠٠٠
  
 

  
١٤٢٣L١٢L٣٠  EF ٢٠{٠٠٠
 ‫א‬ ٢٠{٠٠٠  ‫ א‬٢٠{٠٠٠
  ١٤٢٤L١L١ ٢٠{٠٠٠



- ٥٤ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

 ‫א‬‫א‬L
١٤٢٣L٧L١٥  ٨ ‫ ﻣﺼﺎرﻳﻒ‬/‫ﻣﻦ ﺣـ‬ ١٥٠٠ ١٤٢٣L٦L١٥  ٣  ‫א‬L ١٥٫٠٠٠
‫آﻬﺮﺑﺎء‬  
 

 

 
 EF
١٤٢٣L١٢L٣٠  ١٣٥٠٠
 ‫ א‬١٥٫٠٠٠  ‫ א‬١٥٫٠٠٠
 ١٤٢٤L١L١ ١٣٥٠٠


 ‫א‬‫א‬L
    ١٤٢٣L٦L٢٠  ٤  ‫א‬L ٩{٠٠٠
    
  
١٤٢٣L١٢L٣٠  EF ٩{٠٠٠
 ‫א‬ ٩{٠٠٠  ‫א‬ ٩{٠٠٠
   ١٤٢٤L١L١ ٩{٠٠٠









- ٥٥ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

 ‫א‬‫א‬L
    ١٤٢٣L٦L٢٥  ٥ ‫א‬L ٣٠{٠٠٠
  ‫א‬ 
  
  
١٤٢٣L١٢L٣٠  EF ٣٠{٠٠٠
 ‫א‬ ٣٠{٠٠٠  ‫ א‬٣٠{٠٠٠
  ١٤٢٤L١L١ ٣٠{٠٠٠




 ‫א‬‫א‬‫א‬L
١٤٢٣L٦L٢٥  ٥ ‫ اﻟﺴﻴﺎرة‬/‫ﻣﻦ ﺣـ‬ ٣٠{٠٠٠ ١٤٢٣L٧L٢٨  ١٠  ‫א‬L ٣٠{٠٠٠
    



 ‫א‬ ٣٠{٠٠٠  ‫ א‬٣٠{٠٠٠







- ٥٦ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

 ‫א‬‫א‬‫א‬L
    ١٤٢٣L٧L١  ٦  ‫א‬L ١٢٠{٠٠٠
    
  
١٤٢٣L١٢L٣٠  EF ١٢٠{٠٠٠
 ‫א‬ ١٢٠{٠٠٠  ‫ א‬١٢٠{٠٠٠
  ١٤٢٤L١L١ ١٢٠{٠٠٠


 ‫א‬‫א‬‫א‬‫א‬L
١٤٢٣L٧L١٠  ٧ ‫ اﻟﺒﻨﻚ‬/‫ﻣﻦ ﺣـ‬ ٧٠{٠٠٠   
١٤٢٣L٧L٢٠  ٩ ‫ ﻣﺴﺘﻮﺻﻒ‬/‫ﻣﻦ ﺣـ‬ ٤٥{٠٠٠
‫اﻟﻨﻮر اﻟﻄﺒﻲ‬  
 
  

 

١٤٢٣L١٢L٣٠  EF ١١٥{٠٠٠

 ‫ א‬١١٥{٠٠٠  ‫ א‬١١٥{٠٠٠
١٤٢٤L١L١ ١١٥{٠٠٠  








- ٥٧ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

 ‫א‬‫א‬L
   ١٤٢٣L٧L١٥  ٨ ‫א‬L ١٥٠٠
  


١٤٢٣L١٢L٣٠
 EF  ١٥٠٠
 ‫א‬  ١٥٠٠  ‫ א‬ ١٥٠٠
  ١٤٢٤L١L١ ١٥٠٠


 ‫א‬‫א‬L
    ١٤٢٣L٧L٢٠  ٩ ‫א‬‫א‬‫א‬L ٤٥{٠٠٠
    
١٤٢٣L١٢L٣٠  EF ٤٥{٠٠٠
  ‫א‬ ٤٥{٠٠٠  ‫א‬ ٤٥{٠٠٠
  ١٤٢٤L١L١ ٤٥{٠٠٠


 ‫א‬‫א‬L
   ١٤٢٣L٧L٣٠  ١١ ‫א‬L ٢٥{٠٠٠
  


١٤٢٣L١٢L٣٠
 EF  ٢٥{٠٠٠
 ‫א‬ ٢٥{٠٠٠  ‫א‬ ٢٥{٠٠٠
   ١٤٢٤L١L١ ٢٥{٠٠٠


- ٥٨ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   


 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬ •
    ‫א‬‫א‬ ‫א‬    E ٢٢٦{٠٠٠F  ‫א‬ 
 K‫א‬
‫א‬،‫א‬‫א‬‫א‬ •
K‫א‬
 K‫א‬‫• א‬



   ‫א‬    ‫א‬  ‫א‬  ‫א‬   ‫א‬ 
 ‫א‬     K   ‫א‬ ‫א‬   ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬

 Trail Balance‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬  ‫א‬      ‫א‬ 
،‫א‬‫א‬‫א‬‫א‬K
 K

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬ •
‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬E٩F‫א‬K‫א‬‫א‬‫א‬

- ٥٩ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  F  ‫א‬ ‫א‬ •
 ‫א‬  ‫א‬ ‫א‬      E‫א‬‫א‬ ‫א‬  ‫א‬‫א‬
K‫א‬‫א‬E١٠F‫א‬K‫א‬‫א‬‫א‬

 
 ‫א‬‫א‬ ‫א‬ ‫א‬
 ‫א‬‫א‬  ‫א‬
  



 ‫א‬  
 ‫א‬‫א‬WE٩F



 ‫א‬‫א‬ ‫א‬ 
  



 ‫א‬  
 ‫א‬‫א‬WE١٠F
 K٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
 K‫א‬‫א‬?‫א‬‫א‬?،
- ٦٠ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   


 
 ‫א‬‫א‬ ‫א‬ ‫א‬
 ‫א‬‫א‬  ‫א‬
 ‫א‬  ١٩٤{٠٠٠  ٤٢٠{٠٠٠
 ‫א‬ ٣٥٠{٠٠٠ 
 ‫א‬  ٢٠{٠٠٠
 ‫א‬ ١٥٠٠ ١٥{٠٠٠
 ‫א‬  ٩{٠٠٠
 ‫א‬  ٣٠{٠٠٠
 ‫א‬‫א‬ ٣٠{٠٠٠ ٣٠{٠٠٠
 ‫א‬‫א‬  ١٢٠{٠٠٠
 ‫א‬‫א‬‫א‬  ١١٥{٠٠٠ 
 ‫א‬ ١٥٠٠
 ‫א‬  ٤٥{٠٠٠
 ‫א‬  ٢٥{٠٠٠
 ‫א‬ ٧١٥{٥٠٠ ٧١٥{٥٠٠


 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬ 
 ‫א‬   ٢٠١{٠٠٠
 ‫א‬  ٣٥٠{٠٠٠ 
 ‫א‬   ٢٠{٠٠٠
 ‫א‬   ١٣{٥٠٠
 ‫א‬   ٩٠٠٠
 ‫א‬   ٣٠{٠٠٠
 ‫א‬‫א‬   ١٢٠{٠٠٠
 ‫א‬‫א‬‫א‬  ١١٥{٠٠٠ 
 ‫א‬  ١٥٠٠
 ‫א‬  ٤٥{٠٠٠
 ‫א‬  ٢٥{٠٠٠
 ‫ א‬٤٦٥{٠٠٠ ٤٦٥{٠٠٠
 K،‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   


 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬EF ،‫א‬‫א‬ ‫• א‬
      ‫א‬  ‫א‬ ‫א‬     
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬،‫א‬  •
K‫א‬‫א‬
- ٦٢ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

K‫א‬‫א‬،‫א‬‫א‬‫א‬ •
‫א‬‫א‬ ‫א‬ ،‫א‬‫א‬ •
‫א‬‫א‬‫א‬ ٥٠٠٠K‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬  ‫א‬ ‫א‬     ‫א‬    K‫א‬ ‫• א‬
‫א‬١٥٠٠K‫א‬‫א‬
W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L١٥٠٠
 ‫א‬L١٥٠٠

‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K


 W‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
‫א‬K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ •
 K١٥٠٠٠‫א‬‫א‬١٥٠٠



- ٦٣ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

 W‫א‬‫א‬

 K‫א‬‫א‬ •
‫א‬‫א‬‫א‬٥٠٠٠K‫א‬‫א‬ •
K٥٠٠‫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K‫א‬‫א‬،
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬







- ٦٤ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

E٣F

 W‫א‬‫א‬

 W‫א‬‫א‬ExF‫א‬‫א‬E√F

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١EF
 K‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٢EF

 K‫א‬‫א‬‫א‬‫א‬‫א‬J ٣EF

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٤EF

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٥EF
 K‫א‬‫א‬








- ٦٥ -
 ‫א‬‫א‬  ١٤١  
 ‫א‬‫א‬  ١J   

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 E٨٠{٠٠٠F  ١٤٢٣L٣L١   ‫א‬  ‫א‬  ‫א‬  J ١
 KE٤٥٠{٠٠٠FE١٢{٠٠٠FE٢٠{٠٠٠F‫א‬
‫א‬‫א‬E ٥٠{٠٠٠F‫א‬‫א‬‫א‬ ٣L٥ J ٢
K‫א‬E١٥{٠٠٠F
K‫א‬E٢٥٠F‫א‬‫א‬٣L٦ J ٣
K‫א‬‫א‬E٣٥{٠٠٠F‫א‬٣L٨ J ٤
‫א‬   ‫א‬  ‫א‬  ‫א‬ E١٨{٠٠٠F    ٤L١٥  J ٥
K‫א‬
E٥٠{٠٠٠F‫א‬E١٤٠{٠٠٠F‫א‬ ٥L١٦ J ٦
K‫א‬
KE٢٥٠٠F٥L١٧ J ٧
K‫א‬E٦٥٠٠F‫א‬‫א‬٥L٢٩ J ٨

 W‫א‬
 K‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
 ‫א‬‫א‬ ‫א‬ ‫א‬ J ٣
- ٦٦ -
‫א‬‫א‬‫א‬‫א‬
١ J
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
٤
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 W‫א‬‫א‬
 W‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •


 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٥‫א‬‫א‬‫א‬

 ١٢W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬


- ٦٧ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 
‫א‬  ‫א‬ ‫א‬  ،‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ 
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W2
‫א‬ ‫א‬‫א‬   E١٤١٠ ‫א‬ ‫א‬F ‫א‬ ‫א‬ ‫א‬   ‫א‬ 
 K‫א‬

Income Statement ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬ ‫א‬   K‫א‬ ‫א‬  ‫א‬   ‫א‬ 
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

   ، ‫א‬  ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬  
،‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٦٨ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  

 W2
‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬    
 K‫א‬
 

 ‫א‬
 W‫א‬‫א‬

 W‫א‬‫א‬

E‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
   ‫א‬   ‫א‬  ‫א‬ K‫א‬‫א‬ E‫א‬ F ‫א‬‫א‬ ‫א‬ 
 W‫א‬K

 ‫א‬‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬  ٥٠{٠٠٠  ‫א‬  ٥٠٠٠
 ‫א‬‫א‬‫א‬‫א‬  ١٥{٠٠٠    ٤٥٠٠
   ١٥٠٠
   ٥٠٠
   ٢٥٠٠
 
 ‫א‬ ٥١{٠٠٠
 ٦٥{٠٠٠  ٦٥{٠٠٠
- ٦٩ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬


 ‫א‬‫א‬ 
 ١٤٢٣L١٢L٣٠‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬  
‫א‬‫א‬‫א‬‫א‬  ٥٠{٠٠٠
 ‫א‬‫א‬‫א‬‫א‬  ١٥{٠٠٠
 ‫א‬‫א‬‫א‬   ٦٥{٠٠٠
 
 W‫א‬ 
 ‫א‬  ٥٠٠٠
   ٤٥٠٠
   ١٥٠٠
   ٥٠٠
   ٢٥٠٠
 ‫א‬  ١٤{٠٠٠

 
 ‫א‬  ٥١{٠٠٠

 W2
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 ‫א‬‫א‬ •
  ‫א‬ ١٤٢٣L١٢L٣٠  ‫א‬   ‫א‬ ،  ‫א‬    K
 ١٤٢٣L١٢L٣٠١٤٢٣L١L١‫א‬‫א‬


- ٧٠ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
Balance Sheet E‫א‬‫א‬F‫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
 K‫א‬

 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬

 W‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬
  ،‫א‬     ،‫א‬   ‫א‬ ‫א‬ 
 W‫א‬‫א‬K
- ٧١ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  

 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬    W‫א‬ 
 ‫א‬  ٨٥{٠٠٠  
   ٧٥{٠٠٠
 ‫א‬ ١٢٠{٠٠٠  
   ٢٥{٠٠٠
 ‫א‬‫א‬‫א‬   ٢٠٥{٠٠٠ 
   ٣٥{٠٠٠
   
‫א‬  ١٥{٠٠٠
 W‫א‬  
 
 ‫א‬‫א‬ ٩٥٠{٠٠٠ 
 ‫א‬‫א‬‫א‬ ١٥٠{٠٠٠
 ‫א‬‫א‬‫א‬   ٩٥٠{٠٠٠

   
 W
 W‫א‬   
 ‫א‬  ٤٥٠{٠٠٠
 ‫א‬ ١{٢٠٠{٠٠  
   ٦٥٠{٠٠٠
‫א‬  ٠  
 ‫א‬  ٨٠٠{٠٠٠
 ٣٨٥{٠٠٠ 
١{٥٨٥{٠٠٠   ١٤٠{٠٠٠
 ‫א‬ 
 
  ٢{٠٤٠{٠٠٠
 ‫א‬‫א‬
  
 W  
 ‫א‬‫א‬‫א‬  ٢٥٠{٠٠٠ 
 ‫א‬  ٣٠٠{٠٠٠ 
 ‫א‬‫א‬  ٥٥٠{٠٠٠
 
 ‫א‬‫א‬  ٢{٧٤٠{٠٠٠  ‫א‬  ٢{٧٤٠{٠٠٠

- ٧٢ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
W‫א‬  
  ٧٥{٠٠٠
 
   ٢٥{٠٠٠
   ٣٥{٠٠٠  
 ‫א‬  ١٥{٠٠٠  

 ‫א‬‫א‬‫א‬   ١٥٠{٠٠٠
W   
 ‫א‬ ٤٥٠{٠٠٠
   ٦٥٠{٠٠٠ 
 ‫א‬  ٨٠٠{٠٠٠ 
   ١٤٠{٠٠٠ 


 ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬ ٢{٠٤٠{٠٠٠

W   
 ‫א‬‫א‬‫א‬ ٢٥٠{٠٠٠ 
 ‫א‬ ٣٠٠{٠٠٠ 


 ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل ﻏﻴﺮ اﻟﻤﻠﻤﻮﺳﺔ‬ ٥٥٠{٠٠٠
 ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل‬  ٢{٠٤٠{٠٠٠



W‫א‬ 
 
 ‫א‬ ٨٥{٠٠٠ 
 ‫א‬ ١٢٠{٠٠٠ 


‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم اﻟﻤﺘﺪاوﻟﺔ‬ ٢٠٥{٠٠٠

W‫א‬   
 ‫א‬‫א‬ ٩٥٠{٠٠٠ 


‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم ﻏﻴﺮ اﻟﻤﺘﺪاوﻟﺔ‬ ٩٥٠{٠٠٠


W‫א‬   
 ‫א‬ ١{٢٠٠{٠٠٠ 
 ‫א‬ ٣٨٥{٠٠٠ 
 ‫א‬  ١{٥٨٥{٠٠٠

‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم وﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬  ٢{٠٤٠{٠٠٠
- ٧٣ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 ‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K
 ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬


 W‫א‬
 
 ‫א‬‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 ‫א‬‫א‬  ١١٥{٠٠٠   ٢٠{٠٠٠
   ١٥٠٠
 ‫א‬ ٢٥{٠٠٠
 
 ‫א‬ ٦٨{٥٠٠
 ١١٥{٠٠٠  ١١٥{٠٠٠







- ٧٤ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 W‫א‬‫א‬

 ‫א‬‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬

   

 W‫א‬    W‫א‬ 
 ‫א‬ ٣٥٠{٠٠٠    ٢٠١{٠٠٠ 
 ‫א‬ ٦٨{٥٠٠    ١٣{٥٠٠ 
    ٤٥{٠٠٠ 
 ‫א‬ ٤١٨{٥٠٠   
   ‫א‬‫א‬‫א‬ ٢٥٩{٥٠٠
 
 
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  W  
 
 ‫א‬  ١٢٠{٠٠٠ 
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   ٩٠٠٠ 
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 ‫א‬ ٣٠{٠٠٠ 
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 
 
 ‫א‬‫א‬ ١٥٩{٠٠٠

  
 ‫א‬‫א‬  ٤١٨{٥٠٠  ‫א‬  ٤١٨{٥٠٠
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
 W2
 K٦٨{٥٠٠‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
    E‫א‬  H ‫א‬ Z ‫א‬F ‫א‬ ‫א‬  ‫א‬  •
 K‫א‬


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‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 ‫א‬     ‫א‬ ‫א‬ ‫א‬  ‫א‬  ‫א‬ 
W٦‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬ 
 ‫א‬  ٧٥{٠٠٠
 ‫א‬ ١{٢٠٠{٠٠٠ 
   ٢٥{٠٠٠
‫א‬ ٨٥{٠٠٠
    ٣٥{٠٠٠
 ‫א‬   ١٥{٠٠٠
‫א‬‫א‬ ٩٥٠{٠٠٠
‫א‬ ٤٥٠{٠٠٠
   ١٢٠{٠٠٠
   ٦٥٠{٠٠٠
‫א‬   ٨٠٠{٠٠٠
‫א‬ ١٢٠{٠٠٠
   ١٤٠{٠٠٠
‫א‬‫א‬‫א‬  ٢٥٠{٠٠٠
 ‫א‬‫א‬‫א‬  ٨٥{٠٠٠ 
 ‫א‬  ٣٠٠{٠٠٠
 ‫א‬   ٢٥٠{٠٠٠
 ‫א‬‫א‬‫א‬‫א‬  ٦٧٠{٠٠٠
 ‫ א‬٣{١١٠{٠٠٠ ٣{١١٠{٠٠٠
 





K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٦
K‫א‬‫א‬?‫א‬‫א‬?،
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‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 W 
‫א‬   ‫א‬  ‫א‬ ‫א‬‫א‬‫א‬     ‫א‬  ‫א‬
 W‫א‬‫א‬،‫א‬‫א‬
 ‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ ٦٧٠{٠٠٠  ١٢٠{٠٠٠
 ‫א‬‫א‬‫א‬ ٨٥{٠٠٠ ‫א‬  ٢٥٠{٠٠٠
  
 ‫א‬  ٣٨٥{٠٠٠
 ٧٥٥{٠٠٠  ٧٥٥{٠٠٠


 W 
‫א‬ ، ‫א‬ ‫א‬ ‫א‬  ‫א‬‫א‬  ‫א‬
EFE‫א‬F ‫א‬،‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬‫א‬‫א‬EF





 
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‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬    W‫א‬ 
 ‫א‬  ٨٥{٠٠٠  
   ٧٥{٠٠٠
 ‫א‬  ١٢٠{٠٠٠  
   ٢٥{٠٠٠
 ‫א‬‫א‬‫א‬   ٢٠٥{٠٠٠ 
   ٣٥{٠٠٠
   
‫א‬  ١٥{٠٠٠
 W‫א‬  
 
 ‫א‬‫א‬  ٩٥٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ١٥٠{٠٠٠
‫א‬‫א‬‫א‬   ٩٥٠{٠٠٠

   
 W
 W‫א‬   
 ‫א‬ ٤٥٠{٠٠٠
 ‫א‬  ١{٢٠٠{٠٠٠  
  ٦٥٠{٠٠٠
‫א‬  ٣٨٥{٠٠٠  
 ‫א‬ ٨٠٠{٠٠٠
 
 ١٤٠{٠٠٠
 ‫א‬ ١{٥٨٥{٠٠٠ 
 
  ٢{٠٤٠{٠٠٠
 ‫א‬‫א‬
  
 W  
 ‫א‬‫א‬‫א‬ ٢٥٠{٠٠٠ 
 ‫א‬ ٣٠٠{٠٠٠ 
 ‫א‬‫א‬  ٥٥٠{٠٠٠

 
 ‫א‬   ٢{٧٤٠{٠٠٠  ‫א‬  ٢{٧٤٠{٠٠٠

 ‫א‬
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‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 ‫א‬

‫א‬، ‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬KE‫א‬L‫א‬

 W‫א‬ K١
 ‫א‬L٣٧٠{٠٠٠
 
 L١٢٠{٠٠٠
 ‫א‬L٢٥٠{٠٠٠

 E‫א‬‫א‬F

 W‫א‬‫א‬‫א‬ K٢

 
 ‫א‬‫א‬‫א‬‫א‬L٦٧٠{٠٠٠
 ‫א‬‫א‬‫א‬L٨٥{٠٠٠
 ‫א‬L٧٥٥{٠٠٠

 E‫א‬‫א‬‫א‬‫א‬F


- ٧٩ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 W‫א‬ K٣

 W‫א‬
 ‫א‬L٣٨٥{٠٠٠
 EF‫א‬L٣٨٥{٠٠٠

 E‫א‬‫א‬F

 W2
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬


 W‫א‬

 EF‫א‬L٣٨٥{٠٠٠
 ‫א‬L٣٨٥{٠٠٠

 E‫א‬‫א‬F

- ٨٠ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 E٤F

 W‫א‬‫א‬

 W‫א‬‫א‬ExF‫א‬‫א‬E√F

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .١

 K‫א‬‫א‬‫א‬‫א‬EF .٢

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٣

   ‫א‬         ‫א‬  ‫א‬   E  F .٤
 K

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٥
 K

- ٨١ -
‫א‬‫א‬‫א‬  ١٤١ 
‫א‬‫א‬‫א‬ ١J  
 W‫א‬‫א‬

 W١٤٢٣L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬٤٥٠{٠٠٠،‫א‬١٨٥٠٠،٦٠{٠٠٠،‫א‬٢٥٠{٠٠٠
 ‫א‬١٥٠٠٠،‫א‬‫א‬‫א‬٢٥٠٠٠،١٢٠{٠٠٠،١٥٠٠٠
١٠٠{٠٠٠،‫א‬٧٠{٠٠٠،‫א‬٦٠{٠٠٠،٢٠{٠٠٠،
 K‫א‬١١٣{٠٠٠،١٦٥٠٠،

 W‫א‬
K١٤٢٣‫א‬‫א‬‫א‬‫א‬ K١
 K١٤٢٣‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
- ٨٢ -
‫א‬‫א‬‫א‬‫א‬
١ J
‫א‬‫א‬
 ‫א‬‫א‬
٥
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
W‫א‬‫א‬
 W‫א‬

 ‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
 
W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٨W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

-٨٣-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 

‫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
 K

‫א‬‫א‬
 W،‫א‬
 K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
 KEF‫א‬‫א‬ •

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 ‫א‬‫א‬

 W‫א‬W 

W‫א‬‫ א‬J ١
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬،‫א‬
‫א‬F‫א‬‫א‬،ELF‫א‬
-٨٤-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬
 W٧

‫א‬‫א‬    ‫א‬ ،  ٢٤٠{٠٠٠  ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ 
 K٢٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

   ، E٢٢٠{٠٠٠ J ٢٤٠{٠٠٠F  ٢٠{٠٠٠ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬  
 W‫א‬‫א‬١٤٢٣L١٢L٣٠‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬‫א‬L٢٠{٠٠٠
‫א‬‫א‬‫א‬‫א‬L٢٠{٠٠٠

 W‫א‬


 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
    ١٤٢٣L١٢L٣٠    ٢٢٠{٠٠٠
  ١٤٢٣L١٢L٣٠ ‫א‬‫א‬ L   ٢٠{٠٠٠

  ‫א‬‫א‬ 
    
 EF  ٢٤٠{٠٠٠




K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٧
K‫א‬‫א‬?‫א‬‫א‬?،
-٨٥-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
١٤٢٣L١٢L٣٠  ‫א‬‫א‬ L  ٢٠{٠٠٠   
 ‫א‬  
  

١٤٢٣L١٢L٣٠   ٢٠{٠٠٠
  




 W2
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ ٢٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬ ٢٤٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫• א‬
KE٢٢٠{٠٠٠F‫א‬‫א‬‫א‬‫א‬
‫א‬ ٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬  •
K‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬ ٢٤٠{٠٠٠


-٨٦-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
‫א‬‫א‬
 W‫א‬‫א‬‫א‬ 
‫א‬ ٢٠{٠٠٠

 W ‫א‬‫ א‬J ٢
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬

 K٩٠{٠٠٠‫א‬١٤٢٣L١L١

‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬
 ،    ‫א‬  ‫א‬   E‫א‬ F ‫א‬ ‫א‬ J 
‫א‬‫א‬‫א‬K‫א‬‫א‬
W
‫א‬١٤٢٣L١L١‫א‬ •

 L٩٠{٠٠٠
 ‫א‬L٩٠{٠٠٠
‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠ •
 ‫א‬‫א‬
 ‫א‬L٤٥{٠٠٠
L٤٥{٠٠٠
 
-٨٧-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 W‫א‬‫א‬‫א‬

 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
 ١٤٢٣L١L١   L  ٩٠{٠٠٠   
    

  
 
 
 
 
 ‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
١٤٢٣L١٢L٣٠  L  ٤٥{٠٠٠  ١٤٢٣L١L١   ‫א‬L  ٩٠{٠٠٠
    
‫א‬   
   


١٤٢٣L١٢L٣٠  ٤٥{٠٠٠
 EF

 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
    ١٤٢٣L١٢L٣٠    L   ٤٥{٠٠٠
 



 
 
-٨٨-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
‫א‬‫א‬،‫א‬‫א‬W‫א‬‫ א‬J 

W‫א‬‫א‬‫א‬K‫א‬
‫א‬١٤٢٣L١L١‫א‬ •
 ‫א‬L٩٠{٠٠٠
‫א‬L٩٠{٠٠٠
 
‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠ •
  ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ، ‫א‬  
 ‫א‬‫א‬‫א‬
  
 L٤٥{٠٠٠
L٤٥{٠٠٠
 ‫א‬

 W‫א‬‫א‬‫א‬

 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
١٤٢٣L١٢L٣٠   L   ٤٥{٠٠٠ ١٤٢٣L١L١   ‫א‬L  ٩٠{٠٠٠
    
  
 
 
  EF  ٤٥{٠٠٠



-٨٩-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 ‫א‬L
‫א‬ ‫א‬  ‫א‬ ‫א‬    ‫א‬
‫א‬
   ١٤٢٣L١٢L٣٠   L  ٤٥{٠٠٠
   ‫א‬

١٤٢٣L١٢L٣٠ EF ٤٥{٠٠٠  

  
 

 W‫א‬‫א‬‫א‬‫א‬
‫א‬
 ٤٥{٠٠٠

 
‫א‬‫א‬
  W‫א‬‫א‬‫א‬
 
 ٤٥{٠٠٠




-٩٠-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 W‫א‬‫א‬‫א‬W 

W‫א‬‫א‬‫א‬‫ א‬J ١
‫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
 W

 ٨٥{٠٠٠‫א‬‫א‬‫א‬‫א‬
 K١٤٢٣L١٢L٣٠

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬L٨٥{٠٠٠
‫א‬‫א‬‫א‬‫א‬L٨٥{٠٠٠

 W‫א‬
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
    ١٤٢٣L١٢L٣٠  ‫א‬‫א‬‫א‬‫א‬L ٨٥{٠٠٠


 
-٩١-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 ‫א‬‫א‬‫א‬‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
١٤٢٣L١٢L٣٠ ‫א‬‫א‬ ‫א‬‫א‬ L  ٨٥{٠٠٠   
 
 



W‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬‫א‬‫א‬‫א‬ ٨٥{٠٠٠

‫א‬‫א‬
  W‫א‬‫א‬‫א‬ 

‫א‬‫א‬‫א‬‫א‬ ٨٥{٠٠٠
 WE‫א‬F‫א‬‫א‬‫א‬‫ א‬J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F ‫א‬‫א‬‫א‬‫א‬
 W‫א‬

‫א‬ ١٢٠{٠٠٠‫א‬ ١٤٢٣L١L١
 K‫א‬‫א‬‫א‬
 
-٩٢-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
‫א‬  ‫א‬   ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬‫א‬   
 W‫א‬‫א‬‫א‬

‫א‬،‫א‬‫א‬‫א‬E‫א‬FW‫א‬‫א‬ J 
W‫א‬‫א‬‫א‬K‫א‬

‫א‬١٤٢٣L١L١‫א‬‫א‬ •

 ‫א‬L١٢٠{٠٠٠
‫א‬‫א‬L١٢٠{٠٠٠

 ‫א‬    ‫א‬‫א‬   ‫א‬    ١٤٢٣L١٢L٣٠  •
‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬L٤٠{٠٠٠
 ‫א‬‫א‬L٤٠{٠٠٠

 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
    ١٤٢٣L١L١  ‫א‬L  ١٢٠{٠٠٠
  
  


  

 


-٩٣-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬  
‫א‬
١٤٢٣L١L١  ‫א‬L ١٢٠{٠٠٠ ١٤٢٣L١٢L٣٠  ‫א‬L ٤٠{٠٠٠
   
 ١٤٢٣L١٢L٣٠  EF ٨٠{٠٠٠
   


 ‫א‬‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
١٤٢٣L١٢L٣٠  ‫א‬‫א‬L ٤٠{٠٠٠   
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 
 EF ٤٠{٠٠٠
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   ‫א‬   ، ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬   W‫א‬ ‫ א‬J 
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W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
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‫א‬١٤٢٣L١L١‫א‬‫א‬ •
 ‫א‬L١٢٠{٠٠٠
 ‫א‬‫א‬L١٢٠{٠٠٠

‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠ •
 ‫א‬‫א‬L٨٠{٠٠٠
‫א‬‫א‬L٨٠{٠٠٠

-٩٤-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 W‫א‬‫א‬‫א‬

 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
     ١٤٢٣L١L١  ‫א‬L  ١٢٠{٠٠٠
  
   

  

 
 ‫א‬‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
١٤٢٣L١L١  L  ١٢٠{٠٠٠ ١٤٢٣L١٢L٣٠   ‫א‬‫א‬ L   ٨٠{٠٠٠
  ‫א‬   
  
 EF  ٤٠{٠٠٠
 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬    ‫א‬
‫א‬ ‫א‬
١٤٢٣L١٢L٣٠  ‫א‬L ٨٠{٠٠٠    
    
   
  EF ٨٠{٠٠٠
 


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-٩٥-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 W‫א‬‫א‬‫א‬‫א‬
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 ‫א‬
 ‫א‬‫א‬  ٤٠{٠٠٠  
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 
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬   
‫א‬  ٨٠{٠٠٠
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 W2
‫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







-٩٦-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
Work Sheet‫א‬
 
K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬ ‫א‬‫א‬
K ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W٨‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬  
 ‫א‬  ٧٥{٠٠٠
 ‫א‬ ١{٥٩٥{٠٠٠ 
   ٢٥{٠٠٠
‫א‬ ٨٥{٠٠٠
    ٣٥{٠٠٠
 ‫א‬   ١٥{٠٠٠
‫א‬‫א‬ ٩٥٠{٠٠٠
‫א‬ ٤٥٠{٠٠٠
   ١٢٠{٠٠٠
   ٦٥٠{٠٠٠
‫א‬   ٨٠٠{٠٠٠
‫א‬ ١٢٠{٠٠٠
   ١٤٠{٠٠٠
‫א‬‫א‬‫א‬  ٢٥٠{٠٠٠
 ‫א‬‫א‬‫א‬  ٨٥{٠٠٠ 
 ‫א‬  ٣٠٠{٠٠٠
 ‫א‬   ٢٥٠{٠٠٠
 ‫א‬‫א‬‫א‬‫א‬  ٥٨٥{٠٠٠ 
 ‫א‬  ٢٢٠{٠٠٠
   ٩٠{٠٠٠
 ‫א‬ ٣{٤٢٠{٠٠٠  ٣{٤٢٠{٠٠٠
K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٨
K‫א‬‫א‬?‫א‬‫א‬?،
-٩٧-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 W‫א‬
 K٢٤٠{٠٠٠‫א‬‫א‬‫א‬‫ א‬J ١
K٤٥{٠٠٠‫א‬‫ א‬J ٢
٨٥{٠٠٠‫א‬‫א‬‫א‬‫ א‬J ٣
K١٤٢٣L١٢L٣٠
 W‫א‬
 W‫א‬‫א‬
 ‫• א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬ •
‫א‬‫א‬ •
















-٩٨-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 ‫א‬‫א‬
‫א‬‫א‬ ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬ ‫א‬
  ‫א‬‫א‬ ‫ﻤﺼﺭﻭﻓﺎ‬      
 ‫ﺕ‬
‫א‬
 ٧٥{٠٠٠   ٧٥{٠٠٠  ٧٥{٠٠٠ ‫א‬
١{٥٩٥{٠٠٠ ١{٥٩٥{٠٠٠  ١{٥٩٥{٠٠٠ ‫א‬
  
٢٥{٠٠٠   ٢٥{٠٠٠   ٢٥{٠٠٠ 
 ٨٥{٠٠٠  ٨٥{٠٠٠   ٨٥{٠٠٠ ‫א‬
  
٣٥{٠٠٠ ٣٥{٠٠٠ ٣٥{٠٠٠ 
   
 ١٥{٠٠٠ ١٥{٠٠٠   ١٥{٠٠٠ ‫א‬
٩٥٠{٠٠٠   
 ٩٥٠{٠٠٠  ٩٥٠{٠٠٠  ‫א‬‫א‬
  
٤٥٠{٠٠٠  ٤٥٠{٠٠٠ ٤٥٠{٠٠٠ ‫א‬
  ١٢٠{٠٠٠ ١٢٠{٠٠٠  ١٢٠{٠٠٠ 
 ٦٥٠{٠٠٠    ٦٥٠{٠٠٠   ٦٥٠{٠٠٠ 
 ٨٠٠{٠٠٠   ٨٠٠{٠٠٠   ٨٠٠{٠٠٠ ‫א‬
١٢٠{٠٠٠ 
  ١٢٠{٠٠٠
  ١٢٠{٠٠٠   ‫א‬
١٤٠{٠٠٠ ١٤٠{٠٠٠
  ١٤٠{٠٠٠ 
 ٢٥٠{٠٠٠ 

 ٢٥٠{٠٠٠
   ٢٥٠{٠٠٠ ‫א‬‫א‬‫א‬
  
 ٨٥{٠٠٠  ٨٥{٠٠٠ ‫א‬‫א‬‫א‬
  ٨٥{٠٠٠ 
 
  ٣٠٠{٠٠٠ ‫א‬
 ٣٠٠{٠٠٠   ٣٠٠{٠٠٠ 
 ٢٥٠{٠٠٠ ‫א‬
 ٢٥٠{٠٠٠  
٢٥٠{٠٠٠  ‫א‬‫א‬‫א‬‫א‬
٦٧٠{٠٠٠  ٦٧٠{٠٠٠  ٨٥{٠٠٠ ٥٨٥٫٠٠٠
٢٠{٠٠٠

٢٤٠{٠٠٠  ٢٢٠{٠٠٠ ‫א‬

٢٤٠{٠٠٠ 
٤٥{٠٠٠  ٩٠{٠٠٠  

٤٥{٠٠٠ ٤٥{٠٠٠
  
  
٣٫٤٢٠٫٠٠٠ ٣٫٤٢٠٫٠٠٠

 ٢٠{٠٠٠   ٢٠{٠٠٠  ٢٠{٠٠٠ ‫א‬
  ٤٥{٠٠٠ ٤٥{٠٠٠ ٤٥{٠٠٠
 

٨٥{٠٠٠ ٨٥{٠٠٠ ٨٥{٠٠٠  ‫א‬‫א‬‫א‬‫א‬


 ٣{٥٢٥{٠٠٠ ٣{٥٢٥{٠٠٠ ١٥٠{٠٠٠ ١٥٠{٠٠٠ 

١٠٠{٠٠٠ ١٠٠{٠٠٠ ‫א‬

٢{٨٧٠{٠٠٠ ٢{٨٧٠{٠٠٠ ٧٥٥{٠٠٠ ٦٥٥{٠٠٠  ‫א‬


-٩٩-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 E٥F
 W‫א‬‫א‬

 W‫א‬‫א‬ExF‫א‬‫א‬E√F

 K‫א‬‫א‬‫א‬EF .١

 ‫א‬‫א‬‫א‬‫א‬EF .٢
 K‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٣
 K

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٤
 K‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٥

 




-١٠٠-
‫א‬‫א‬ ١٤١ 
‫א‬‫א‬ ١J  
 W‫א‬‫א‬
 K١٤٢١L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬
‫א‬ ‫א‬
‫اﺳﻢ اﻟﺤﺴﺎب‬
  ‫א‬‫א‬ ‫ﻤﺼﺭﻭﻓﺎﺕ‬      

‫א‬
 ٥٠٠٠٠  ٥٠٠٠٠ ٥٠٠٠٠  
 ٧٥٠٠٠   ٧٥٠٠٠  ٧٥٠٠٠  
  ٦٠٠٠٠    ٥٥٠٠٠  ‫א‬
 ٢٠٠٠٠  ٢٠٠٠٠ ٢٠٠٠٠
   ‫ﺩﺍﺌﻨﻭﻥ‬
  ١٠٠٠ 
١٦٠٠  ٣٠٠٠
 ٦٥٠٠  ‫א‬
 ٤٠٠٠ ٠
 ٣٠٠٠   
١٠٠٠٠٠ ١٠٠٠٠ ١٠٠٠٠
 
٠ ٠
 ‫א‬‫א‬
‫א‬
‫إﺟﻤﺎﻟﻲ‬
 
 E‫א‬F‫א‬
‫א‬
 K‫א‬‫א‬‫א‬‫א‬W‫א‬
-١٠١-
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
١ J
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
٦
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
W‫א‬‫א‬
 W‫א‬

 ‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬



- ١٠٢ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  

 
‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬K

 ‫א‬‫א‬‫א‬
K‫א‬‫א‬،‫א‬‫א‬
    K  ‫א‬     ‫א‬‫א‬  ‫א‬ 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 WE٦F‫א‬

‫א‬ ‫א‬?
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K٩?‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W١٠‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫ א‬K١
 K‫א‬ K٢
 K‫א‬ K٣
 K‫א‬ K٤
K‫א‬‫א‬ K٥

 K١١،١٣٩٨‫א‬،‫א‬‫א‬،‫א‬‫א‬٩
 K٦‫א‬،٦‫א‬،‫א‬‫א‬١٠
- ١٠٣ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬٪٩‫א‬‫א‬،‫א‬‫א‬ 
‫א‬K١١‫א‬
 K‫א‬‫א‬‫א‬١٢‫א‬
 

 ‫א‬‫א‬

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬
 W١٣‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬
 ٣٠٠٠   ،  ٥٠٠٠  ‫א‬       ،  ١٢٠{٠٠٠
‫א‬  ‫א‬  K‫א‬    ‫א‬‫א‬   K‫א‬  ‫א‬
 W‫א‬
 ‫א‬‫א‬‫א‬L١٢٠{٠٠٠
 
 ‫א‬‫א‬‫א‬L١٠٨٠٠
 ‫א‬L٥٠٠٠
 ‫א‬L٣٠٠٠
 ‫א‬L١٠١{٢٠٠

 E‫א‬١٤٢٣‫א‬‫א‬‫א‬F
K٪٧{٥‫א‬‫א‬١٤٢٣،٪٦‫א‬‫א‬‫א‬١٤٢٢٪٥‫א‬١٤٢١١١
 K١٤٢٤‫א‬‫א‬٪٩
 K١١٩‫א‬‫א‬‫א‬‫א‬‫א‬١٢
K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬‫א‬‫א‬ ١٣
- ١٠٤ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
 W2
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
،‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K


 W‫א‬ •

E ‫א‬F ٣٠٠٠‫א‬ ‫א‬
W‫א‬‫א‬
 ‫א‬L٣٠٠٠
 ‫א‬L٣٠٠٠

 E‫א‬F
W‫א‬‫א‬‫א‬‫א‬

 ‫א‬L٣٠٠٠
 ‫א‬L٣٠٠٠

 E‫א‬F


 W‫א‬‫א‬‫א‬ •

 ‫א‬‫א‬‫א‬L١٢٠{٠٠٠
 
 ‫א‬‫א‬‫א‬L١٠٨٠٠
- ١٠٥ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
 ‫א‬L٥٠٠٠
 ‫א‬L٣٠٠٠
 ‫א‬L٩٨{٢٠٠
 ‫א‬L٣٠٠٠

 ١٤٢٣‫א‬‫א‬‫א‬F
 E‫א‬‫א‬‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬

 ‫א‬L٣٠٠٠
 ‫א‬L٣٠٠٠

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬٪٨ •
 K‫א‬
 K‫א‬‫א‬‫א‬٪٢ •
- ١٠٦ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
 W
 K٣٥٠{٠٠٠‫א‬،،‫א‬‫א‬‫א‬‫א‬

 W‫א‬
 K‫א‬‫א‬

 W‫א‬
 ٢٨٠٠٠Z٪٨x ٣٥٠{٠٠٠Z‫א‬‫א‬‫א‬
 ٧٠٠٠Z٪٢x٣٥٠{٠٠٠Z‫א‬‫א‬‫א‬
 W‫א‬

 E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬L٢٨٠٠٠
 E‫א‬F‫א‬‫א‬‫א‬L٧٠٠٠
 ‫א‬‫א‬‫א‬L٣٥٠٠٠

 E‫א‬‫א‬‫א‬F
 W‫א‬

 ‫א‬‫א‬‫א‬L٣٥٠٠٠
 ‫א‬L٣٥٠٠٠

 E‫א‬‫א‬‫א‬F
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬

- ١٠٧ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
٢٥٠٠‫א‬‫א‬W
 ‫؟‬‫א‬‫א‬K

 ٤٣٧٥ZE٢D٢٥٠٠Fx ٣{٥Z‫א‬

 W
K ٣٠٠٠‫א‬‫א‬٨
 ‫؟‬‫א‬‫א‬

 ٩٠٠٠Z٣٠٠٠x ٣Z‫א‬‫א‬‫א‬

 ١٦٥٠٠Z٩٠٠٠H٧٥٠٠Z‫א‬
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 W
‫א‬‫א‬‫א‬‫א‬١٤٢١L١L١‫א‬
١٤٢٣،٢٠{٠٠٠‫א‬‫א‬١٤٢٢،١٥٠٠٠‫א‬
 K٢٥٠٠٠‫א‬‫א‬

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W١٤٢١
 ٧٥٠٠Z٢D١٥٠٠٠Z‫א‬

- ١٠٨ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
 W‫א‬‫א‬

 ‫א‬L٧٥٠٠
 ‫א‬L٧٥٠٠

 E١٤٢١‫א‬F
 W١٤‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬ ٧٥٠٠

 
‫א‬‫א‬

 W‫א‬‫א‬‫א‬ 
‫א‬ ٧٥٠٠




 W١٤٢٢
 ٢٠٠٠٠ZE٢D٢٠٠٠٠Fx٢Z‫א‬

١٤
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬
- ١٠٩ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
 W‫א‬‫א‬
 ‫א‬L١٢٥٠٠
 ‫א‬L١٢٥٠٠

 E١٤٢٢‫א‬‫א‬‫א‬F

 W2
 ،E ٢٠{٠٠٠F‫א‬ ١٤٢٢
‫א‬
 K١٤٢٢‫א‬‫א‬‫א‬
‫א‬١٤٢٢،E ٢٠{٠٠٠F‫א‬E ٧٥٠٠F
 KE١٢٥٠٠F

 W١٤٢٢‫א‬‫א‬‫א‬‫א‬

‫א‬
‫א‬ ١٢٥٠٠

‫א‬‫א‬

 W‫א‬‫א‬‫א‬ 
‫א‬ ٢٠٠٠٠



- ١١٠ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
W١٤٢٣
 ٣٧٥٠٠ZE٢D٢٥٠٠٠Fx٣Z‫א‬

 W‫א‬‫א‬
 ‫א‬L١٧٥٠٠
 ‫א‬L١٧٥٠٠

 E١٤٢٣‫א‬‫א‬‫א‬F


 W١٤٢٣‫א‬‫א‬‫א‬‫א‬

 ‫א‬
‫א‬ ١٧٥٠٠

 

 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬ 
‫א‬ ٣٧٥٠٠
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


- ١١١ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
 ‫א‬
 ‫א‬ ‫א‬
K ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬E ‫א‬L‫א‬F
 W‫א‬‫א‬‫א‬

 ‫א‬Lxxx
 E‫א‬F‫א‬Lxxx

 EKKKKKK‫א‬KKKKKK‫א‬F







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
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




- ١١٢ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
 E٦F


 W‫א‬‫א‬
 W‫א‬‫א‬ExF‫א‬‫א‬E√F

 K‫א‬‫א‬‫א‬‫א‬EF .١
‫א‬‫א‬،‫א‬EF .٢
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٣
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF .٤
 K‫א‬E‫א‬F
 ‫א‬‫א‬‫א‬‫א‬‫א‬EF .٥
 K‫א‬‫א‬









- ١١٣ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
 W‫א‬‫א‬
 W‫א‬

‫א‬‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬ J ١
٨٠٠٠،٥٠٠٠‫א‬،١٨٠{٠٠٠
‫؟‬‫א‬‫א‬K‫א‬‫א‬

 K١٦٧٠٠٠J K١٥٠٨٠٠J K١٣٥٠٠J K١٦٢٠٠J 

‫א‬‫א‬‫א‬‫א‬١٤٢١L١L١‫א‬ J ٢
،٢٠٠{٠٠٠‫א‬‫א‬١٤٢٢،١٢٠{٠٠٠‫א‬
‫א‬‫א‬‫א‬K٢٥٠{٠٠٠‫א‬‫א‬١٤٢٣
 ‫؟‬١٤٢٢
 K٢٥٠{٠٠٠J K٣٧٥{٠٠٠J K١٤٠{٠٠٠J K٦٠{٠٠٠J 


‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬ J ٣
‫א‬٢٠٠٠٠،١٦٠٠٠‫א‬، ١٩٠{٠٠٠
K‫א‬‫א‬K‫א‬

K٣٨٠٠J K١٧١٠٠J K١٥٢٠٠J K١٩٠٠٠ J 

٤٥٠٠‫א‬‫א‬ ٦ J ٤
‫؟‬‫א‬‫א‬K

 K١٥٧٥٠J K٢٩٢٥٠J K١٤٦٢٥J K١٨٠٠٠J 

- ١١٤ -
‫א‬‫א‬  ١٤١  
‫א‬‫א‬‫א‬ ١J  
‫א‬‫א‬‫א‬‫א‬١٤٢١L١L١‫א‬ J ٥
،٢٠٠{٠٠٠‫א‬‫א‬١٤٢٢،١٢٠{٠٠٠‫א‬
K٢٥٠{٠٠٠‫א‬‫א‬١٤٢٣
 ‫؟‬١٤٢٢‫א‬

 K٢٥٠{٠٠٠J K٢٠٠{٠٠٠J K١٢٠{٠٠٠J K١٠٠{٠٠٠J 
- ١١٥ -
‫א‬ ١٤١ 
١J  
 ‫א‬
 ‫א‬‫א‬
 W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E٣F
K‫א‬‫א‬ E٥F
K‫א‬‫א‬‫א‬‫א‬‫א‬E٤F
K‫א‬‫א‬E١F
K‫א‬‫א‬‫א‬‫א‬E٢F
 W‫א‬‫א‬
 W
 K J ١
 K J ٢
 K J ٣
 K J ٤
 K J ٥








-١١٦-
‫א‬ ١٤١ 
١J  
 ‫א‬‫א‬
W‫א‬‫א‬

 K√ J ١
KX J ٢
KX J ٣
K√ J ٤
K√ J ٥

 W‫א‬‫א‬

 W

 K J ١
K J ٢
K J ٣
K J ٤
K J ٥




-١١٧-
‫א‬ ١٤١ 
١J  
 ‫א‬‫א‬

W‫א‬‫א‬
X J ١

X J ٢

X J ٣

√ J ٤
 √ J ٥

 W‫א‬‫א‬

W‫א‬‫א‬ J ٤
 ‫א‬     ‫א‬ 
‫א‬ ‫א‬  
     
١  ‫א‬L
١٤٢٣L٣L١  ٨٠{٠٠٠
 ‫א‬‫א‬L
  ٢٠{٠٠٠
 ‫א‬L
  ‫א‬L  ١٢{٠٠٠
     ٤٥٠{٠٠٠
 ‫ رأس اﻟﻤﺎل‬/‫إﻟﻰ ﺣـ‬  
  E‫א‬‫א‬F
  ٥٦٢{٠٠٠ 


  ‫א‬‫א‬L 

   
 E‫א‬‫א‬F‫א‬‫א‬L ٥٠{٠٠٠

 ‫א‬L 

‫א‬‫א‬‫א‬‫א‬F ٣٥{٠٠٠ 
١٤٢٣L٣L٥ ٢  E‫א‬‫א‬ ١٥{٠٠٠ 
 
 
 ‫א‬L
 
  ‫א‬L
 

-١١٨-
‫א‬ ١٤١ 
١J  
   E‫א‬‫א‬‫א‬F  ٢٥٠  ٢٥٠


  
‫א‬L
١٤٢٣L٣L٦ ٣ 
 ‫א‬L 
  EF 
٣٥{٠٠٠
  ٣٥{٠٠٠
 ‫א‬L 
٤  ‫א‬‫א‬‫א‬L
١٤٢٣L٣L٨ 
 E‫א‬L‫א‬F ١٨{٠٠٠ 


١٨{٠٠٠
  

  E‫א‬F‫א‬L
٥ ‫א‬L 
١٤٢٣L٤L١٥ 
 ‫א‬‫א‬‫א‬L 
 
E‫א‬F 
 ١٤٠{٠٠٠
  ٩٠{٠٠٠
 L
٥٠{٠٠٠
١٤٢٣L٥L١٦ ٦  ‫א‬L
 EF
 
  ٢٥٠٠ 


 ‫א‬L 
  ‫א‬L  ٢٥٠٠
١٤٢٣L٥L١٧ ٧  E‫א‬‫א‬F
 ٦٥٠٠ 
   



 ٦٥٠٠
١٤٢٣L٥L٢٩  ٨


 ‫א‬ ٨١٤{٢٥٠ ٨١٤{٢٥٠






-١١٩-
‫א‬ ١٤١ 
١J  

W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥

 ‫א‬‫א‬L
١٤٢٣L٣L١  ١   ٥٦٢{٠٠٠    
    
   
   
 ١٤٢٣L١٢L٣٠  EF ٥٦٢{٠٠٠
 ‫ א‬٥٦٢{٠٠٠  ‫ א‬٥٦٢{٠٠٠
 ١٤٢٤L١L١ ٥٦٢{٠٠٠  


 ‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
١٤٢٣L٣L٥  ٢ ‫א‬‫א‬L ١٥٠٠٠ ١٤٢٣L٣L١  ١ L  ٨٠{٠٠٠
 ١٤٢٣L٣L٦  ٣ ‫א‬L ٢٥٠ ١٤٢٣L٤L١٥  ٥  ‫ א‬ ١٨٠٠٠

 ١٤٢٣L٣L٨  ٤  ‫א‬L  ٣٥٠٠٠ ١٤٢٣L٥L١٦  ٦ L  ٥٠{٠٠٠

 ١٤٢٣L٥L٢٩  ٨  ‫א‬L  ٦٥٠٠  ‫א‬‫א‬‫א‬

   L 
١٤٢٣L١٢L٣٠  EF ٩١{٢٥٠  ‫א‬‫א‬‫א‬
 ‫א‬  ١٤٨{٠٠٠  ‫א‬  ١٤٨{٠٠٠
 ١٤٢٤L١L١  ٩١{٢٥٠





-١٢٠-
‫א‬ ١٤١ 
١J  
 ‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
    ١٤٢٣L٣L١  ١ ‫א‬L ٢٠{٠٠٠
    
  
١٤٢٣L١٢L٣٠ EF ٢٠{٠٠٠
 ‫א‬ ٢٠{٠٠٠  ‫א‬ ٢٠{٠٠٠
   ١٤٢٤L١L١ ٢٠{٠٠٠

 ‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
   ١٤٢٣L٣L١  ١  L  ١٢٠٠٠

     ‫א‬ 
  
١٤٢٣L١٢L٣٠ EF ١٢٠٠٠
 ‫א‬ ١٢٠٠٠  ‫א‬  ١٢٠٠٠
   ١٤٢٤L١L١  ١٢٠٠٠

 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
 ١٤٢٣L٣L١  ٦  L  ٤٥٠{٠٠٠
  
   ‫א‬ 
 

  
١٤٢٣L١٢L٣٠ EF ٤٥٠{٠٠٠
 ‫א‬ ٤٥٠{٠٠٠  ‫א‬  ٤٥٠{٠٠٠
  ١٤٢٤L١L١  ٤٥٠{٠٠٠

 ‫א‬‫א‬‫א‬L
-١٢١-
‫א‬ ١٤١ 
١J  
‫א‬    ‫א‬ ‫א‬   ‫א‬

‫א‬ ‫א‬
    ١٤٢٣L٣L٥  ٢   ٥٠{٠٠٠
 
  
  
١٤٢٣L١٢L٣٠  EF ٥٠{٠٠٠
 ‫א‬ ٥٠{٠٠٠  ‫א‬  ٥٠{٠٠٠
   ١٤٢٤L١L١  ٥٠{٠٠٠

 ‫א‬E‫א‬F‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
١٤٢٣L٣L٥  ٢  ‫א‬‫א‬L  ٣٥٠٠٠    
  
  
  
    

   ١٤٢٣L١٢L٣٠
 EF  ٣٥٠٠٠
 ‫א‬ ٣٥٠٠٠  ‫א‬  ٣٥٠٠٠
 ١٤٢٤L١L١ ٣٥٠٠٠  

‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
١٤٢٣L٣L٦ ٣ ‫א‬L  ٢٥٠
  
  
  
١٤٢٣L١٢L٣٠ EF ٢٥٠
‫א‬ ٢٥٠ ‫א‬ ٢٥٠
١٤٢٤L١L١ ٢٥٠
-١٢٢-
‫א‬ ١٤١ 
١J  
‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
١٤٢٣L٥L١٧ ٧  L   ٢٥٠٠ ١٤٢٣L٣L٨ ٤ ‫א‬L  ٣٥٠٠٠
  ‫א‬ 
 


 
١٤٢٣L١٢L٣٠ EF ٣٢٥٠٠
‫א‬ ٣٥٠٠٠ ‫א‬ ٣٥٠٠٠
١٤٢٤L١L١ ٣٢٥٠٠

‫א‬‫א‬‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
١٤٢٣L٤L١٥  ٥  ‫א‬L  ١٨٠٠٠   
 ١٤٢٣L٥L١٦ ٦   ١٤٠{٠٠٠   

    
  
     
١٤٢٣L١٢L٣٠ EF ١٥٨{٠٠٠
‫א‬ ١٥٨{٠٠٠ ‫א‬ ١٥٨{٠٠٠
١٤٢٤L١L١ ١٥٨{٠٠٠

‫א‬EF‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
   ١٤٢٣L٥L١٦ ٦ ‫א‬‫א‬‫א‬L  ٩٠{٠٠٠
  
١٤٢٣L١٢L٣٠ EF ٩٠{٠٠٠
‫א‬ ٩٠{٠٠٠ ‫א‬ ٩٠{٠٠٠
١٤٢٤L١L١ ٩٠{٠٠٠



-١٢٣-
‫א‬ ١٤١ 
١J  
‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
١٤٢٣L٥L١٧ ٧ ‫א‬L  ٢٥٠٠
  
  
  
١٤٢٣L١٢L٣٠ EF ٢٥٠٠
‫א‬ ٢٥٠٠ ‫א‬ ٢٥٠٠
١٤٢٤L١L١ ٢٥٠٠

‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
١٤٢٣L٥L٢٩ ٨ ‫א‬L  ٦٥٠٠
  
  
  
١٤٢٣L١٢L٣٠ EF ٦٥٠٠
‫א‬ ٦٥٠٠ ‫א‬ ٦٥٠٠
١٤٢٤L١L١ ٦٥٠٠









-١٢٤-
‫א‬ ١٤١ 
١J  

W‫א‬‫א‬‫א‬‫א‬ J ٦


 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬ 
 ‫א‬   ٣٢٥٠٠
 ‫א‬ ٥٦٢{٠٠٠ 
 ‫א‬   ٤٥٠{٠٠٠
 ‫א‬   ٩١{٢٥٠
 ‫א‬   ١٢٠٠٠
 ‫א‬   ٢٠{٠٠٠
 ‫א‬‫א‬   ٥٠{٠٠٠
 ‫א‬‫א‬‫א‬  ١٥٨{٠٠٠ 
 ‫א‬   ٢٥٠
 EF‫א‬   ٩٠{٠٠٠
 ‫א‬   ٦٥٠٠
 E‫א‬F‫א‬‫א‬  ٣٥٠٠٠ 
   ٢٥٠٠
 ‫ א‬ ٧٥٥{٠٠٠  ٧٥٥{٠٠٠



-١٢٥-
‫א‬ ١٤١ 
١J  
 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 KX K١
K√ K٢
K√ K٣
KX K٤
KX K٥

 W‫א‬‫א‬

 ‫א‬‫א‬‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬  ٤٥٠{٠٠٠  ‫א‬  ١٥٠٠٠
 ‫א‬‫א‬ ٢٥٠٠٠ ‫א‬  ٢٥٠{٠٠٠
    ١٥٠٠٠
   ١٢٠{٠٠٠
 
 ‫א‬  ٧٥{٠٠٠
 ٤٧٥{٠٠٠  ٤٧٥{٠٠٠
-١٢٦-
‫א‬ ١٤١ 
١J  
 ‫א‬‫א‬‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
 W‫א‬    W‫א‬ 
 ‫א‬  ١٨٥٠٠   
      ١٠٠{٠٠٠ 
 ‫א‬‫א‬‫א‬  ١٨٥٠٠    ٦٠{٠٠٠ 

     ١٦{٥٠٠ 
 W‫א‬ 
   
 ‫א‬‫א‬  ٦٠{٠٠٠
  
  ‫א‬‫א‬‫א‬ ١٧٦{٥٠٠
 ‫א‬‫א‬‫א‬  ٦٠{٠٠٠ 


   W 
 W‫א‬     ٢٠{٠٠٠ 
 ‫א‬  ١١٣{٠٠٠   ‫א‬  ٧٠{٠٠٠ 
‫א‬  ٧٥{٠٠٠   


  ‫א‬‫א‬  ٩٠{٠٠٠
 ‫א‬ ١٨٨{٠٠٠
  
  




 ‫א‬‫א‬  ‫א‬
 ٢٦٦{٥٠٠  ٢٦٦{٥٠٠
-١٢٧-
‫א‬ ١٤١ 
١J  
 ‫א‬‫א‬
 W‫א‬‫א‬

 X K١

 √ K٢

 X K٣

 √ K٤

√ K٥


-١٢٨-
‫א‬ ١٤١ 
١J  
 W‫א‬‫א‬
‫א‬‫א‬ ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬
‫א‬ ‫א‬
‫اﺳﻢ اﻟﺤﺴﺎب‬
  ‫א‬‫א‬ ‫ﻤﺼﺭﻭﻓﺎﺕ‬      

‫א‬
  ٥٠٠٠٠   ٥٠٠٠٠  ٥٠٠٠٠  

  ٧٥٠٠٠    ٧٥٠٠٠  ٧٥٠٠٠  

 ٦٠٠٠٠

 ٦٠٠٠٠  ٥٠٠٠   ٥٥٠٠٠  ‫א‬

 ٢٠٠٠٠

٢٠٠٠٠
 ‫ﺩﺍﺌﻨﻭﻥ‬
 ٢٠٠٠٠ ١٦٠٠  ١٦٠٠ ١٤٠٠ ٣٠٠٠



‫א‬
٤٠٠٠  ٤٠٠٠ ١٠٠٠   ٥٠٠٠

٣٠٠٠ ٦٥٠٠  ٦٨٠٠٠  
 ٣٠٠٠ ١٠٠٠٠ ٠ ١٠٠٠٠  
١٠٠٠٠٠ ٠ ٠  ‫א‬‫א‬
‫א‬
 ١٨٨٠٠٠ ١٨٨٠٠٠ ‫إﺟﻤﺎﻟﻲ‬

 ٥٠٠٠  ٥٠٠٠ ‫א‬
 ٥٠٠٠
 

 ١٤٠٠   ١٤٠٠  ١٤٠٠ ‫א‬

  

  ١٠٠٠  ١٠٠٠
 ١٠٠٠
  

 ٦٥٠٠٠ 
٦٥٠٠٠ ٦٥٠٠٠
  ‫א‬‫א‬




 ١٩٣٠٠٠ ١٩٣٠٠٠ ٧٢٤٠٠ ٧٢٤٠٠
 

 ٢٦٠٠
 ٢٦٠٠
 ‫א‬
١٣٠٦٠٠ ١٣٠٦٠٠ ٦٥٠٠٠ ٦٥٠٠٠
‫א‬
-١٢٩-
‫א‬ ١٤١ 
١J  
 ‫א‬‫א‬
 W‫א‬‫א‬
 • .١
X .٢
 • .٣
X .٤
X .٥
 W‫א‬‫א‬
‫أ‬ .١
‫ ب‬.٢
‫ د‬.٣
‫ أ‬.٤
‫ ج‬.٥
-١٣٠-
‫א‬‫א‬  ١٤١  
١ 
،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫ א‬
 K١٤٠٧

،‫א‬‫א‬،‫א‬‫א‬،W ‫א‬،‫א‬،‫ א‬
 K١٤١٣

 K١٤٠٨،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،،،

 K١٤١٥،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫ א‬

K١٤١٠،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬

 K١٣٩٨،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
- ١٣١ -
‫א‬  ١٤١  
١J  
‫א‬
‫א‬‫א‬
Relevance ‫א‬
Clarity ‫א‬
Objectivity ‫א‬
Accuracy ‫א‬
Timeliness  ‫א‬
Assumptions  ‫א‬‫א‬
Economic Entity ‫א‬‫א‬
Going Concern ‫א‬‫א‬
Periodicity ‫א‬‫א‬
Monetary Unit ‫א‬‫א‬
Accounting Principles ‫א‬‫א‬
Historical Cost ‫א‬‫א‬
Matching ‫א‬
Consistency ‫א‬
Accrual ‫א‬
RevenueRecognition ‫א‬‫א‬‫א‬
Conservatism  ‫א‬‫א‬
Disclosure ‫א‬
Assets  ‫א‬
Fixed Assets  ‫א‬‫א‬
Current Assets  ‫א‬‫א‬‫א‬
Intangible Assets  ‫א‬‫א‬
Liabilities  ‫א‬
Long-term Liabilities  ‫א‬‫א‬
‫א‬ ١٤١ 
١ 
Short-term Liabilities  ‫א‬‫א‬

Owner's Equity  ‫א‬
Balance Sheet  ‫א‬‫א‬
Income Statement  ‫א‬
Revenues  ‫א‬‫א‬‫א‬
Expenses  ‫א‬
Trial Balance  ‫א‬‫א‬‫א‬
Chart of Accounts  ‫א‬
Theory of Double Entry  ‫א‬‫א‬
Accounting Cycle  ‫א‬‫א‬
General Journal  ‫א‬
Ledger  ‫א‬
Posting  ‫א‬
Trail Balance  ‫א‬‫א‬‫א‬‫א‬
Financial Statements  ‫א‬‫א‬‫א‬
Income Statement  ‫א‬
Balance Sheet  ‫א‬‫א‬
Adjusting Entries  ‫א‬‫א‬
Work Sheet  ‫א‬
Payroll  ‫א‬‫א‬‫א‬
‫א‬  ١٤١  
١J  
 ‫א‬‫א‬
١ K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٢ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
 ٣ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٣ K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٤ K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٥ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
 ٦ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٩ K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
١٢ ......................................................................................................... E١F

‫א‬‫א‬
 ١٤ ......................................................................................... ‫א‬‫א‬
١٥ ............................................................................................... ‫א‬‫א‬
٣٠ ....................................................................................................‫א‬‫א‬
٣١ ............................................................................................‫א‬‫א‬
٤٠ ........................................................................................................E٢F

 ‫א‬‫א‬
 ٤٢ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٤٤ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٤٥ K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٤٧ K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٥٣ K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
 ٥٩ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬
٦٥ .......................................................................................................E٣F
‫א‬  ١٤١  
١J  
 ‫א‬‫א‬‫א‬
 ٦٧ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬
٦٨ ........................................................................................................ ‫א‬
٧١ ................................................................................................. ‫א‬‫א‬
٧٤ ................................................................................................. ‫א‬‫א‬‫א‬‫א‬
٧٩ ...............................................................................................‫א‬
٨١ ......................................................................................................... E٢F
 ‫א‬‫א‬
 ٨٣ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٨٤ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٨٤ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
 ٨٧ K K K K K K K K K K K K K K K K K K K K K  ‫א‬‫א‬
 ٩١ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬
 ٩٢ K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬
 ٩٧ K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
 ١٠٠ K K K K K K K K K K K K K K K K K K K K K K K K K K E٥F
 ‫א‬‫א‬
١٠٢ .................................................................................................... ‫א‬‫א‬‫א‬
١٠٣ ....................................................................................... ‫א‬‫א‬‫א‬
١٠٤.................................................................................................. ‫א‬‫א‬
١٠٧........................................................................................... ‫א‬
١٠٨..................................................................... ‫א‬‫א‬‫א‬
١١٢................................................................................... ‫א‬
١١٣.......................................................................................................E٦F
‫א‬  ١٤١  
١J  
١١٦ ...................................................................................................‫ א‬

١٣٢ .................................................................................................‫ א‬
١٣١ ...................................................................................................... ‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬F‫א‬‫א‬
GOTEVOT appreciates the financial support provided by BAE SYSTEMS

المحاسبة المالية الجزء الاول

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المحاسبة المالية الجزء الاول

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Copyright:

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

‫א‬ K‫א‬‫א‬ ‫א‬‫א‬‫א‬

 Historical Cost ‫א‬‫• א‬

 Long-term Liabilities ‫א‬‫ א‬J ١

 Owner's Equity E‫א‬F‫א‬ J ٣

 Balance Sheet E‫א‬‫א‬F‫א‬‫א‬ J ٤

 Income Statement ‫א‬ J ٥

Revenues ‫א‬‫א‬‫ א‬J ٦

Expenses ‫ א‬J ٧

 ‫א‬J ‫א‬‫א‬J ‫א‬‫א‬J ‫א‬J 

 ‫א‬‫א‬J ‫א‬J ‫א‬J ‫א‬‫א‬J 

 ١٤٢٣L٧L٣٠  ١١ ‫ رواﺗﺐ وأﺟﻮر‬/‫ ﻣﻦ ﺣـ‬ ٢٥{٠٠٠

١٤٢٣L٧L٣٠  ١١ ‫א‬L  ٢٥{٠٠٠

Balance Sheet E‫א‬‫א‬F‫א‬‫א‬

 ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬ ٢{٠٤٠{٠٠٠

 ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل ﻏﻴﺮ اﻟﻤﻠﻤﻮﺳﺔ‬ ٥٥٠{٠٠٠

 ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل‬  ٢{٠٤٠{٠٠٠

‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم اﻟﻤﺘﺪاوﻟﺔ‬ ٢٠٥{٠٠٠

‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم ﻏﻴﺮ اﻟﻤﺘﺪاوﻟﺔ‬ ٩٥٠{٠٠٠

‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم وﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬  ٢{٠٤٠{٠٠٠

 ‫א‬‫א‬  ٤١٨{٥٠٠  ‫א‬  ٤١٨{٥٠٠

 ‫א‬   ٢{٧٤٠{٠٠٠  ‫א‬  ٢{٧٤٠{٠٠٠

٢٤٠{٠٠٠  ٢٢٠{٠٠٠ ‫א‬

٤٥{٠٠٠  ٩٠{٠٠٠  

١٠٠{٠٠٠ ١٠٠{٠٠٠ ‫א‬

 K٢٥٠{٠٠٠J K٣٧٥{٠٠٠J K١٤٠{٠٠٠J K٦٠{٠٠٠J 

   E‫א‬‫א‬‫א‬F  ٢٥٠  ٢٥٠

 ١٤٢٣L٣L٦  ٣ ‫א‬L ٢٥٠ ١٤٢٣L٤L١٥  ٥  ‫ א‬ ١٨٠٠٠

 ١٤٢٣L٥L٢٩  ٨  ‫א‬L  ٦٥٠٠  ‫א‬‫א‬‫א‬

    ١٤٢٣L٣L١  ١ ‫א‬L ٢٠{٠٠٠

‫א‬    ‫א‬ ‫א‬   ‫א‬

    ١٤٢٣L٣L٥  ٢   ٥٠{٠٠٠

 ‫א‬ ٣٥٠٠٠  ‫א‬  ٣٥٠٠٠

   ١٤٢٣L٥L١٦ ٦ ‫א‬‫א‬‫א‬L  ٩٠{٠٠٠

Short-term Liabilities  ‫א‬‫א‬

١١٦ ...................................................................................................‫ א‬

GOTEVOT appreciates the financial support provided by BAE SYSTEMS

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