‫א‬

 ‫א‬
 ‫א‬

- ٢٣ -
 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 ‫א‬W‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 
 W‫א‬‫א‬
 K١٠
 
 W‫א‬‫א‬
K •
K •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
KEData showF‫א‬ •
 
 W‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
 
 
 
- ٥٣ -
 ‫א‬‫א‬ ٢٠٣ 
‫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 
‫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
 K‫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
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١K‫א‬‫א‬
 WJob Costing System ‫א‬‫א‬
،،‫א‬F‫א‬ ‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬‫א‬KE
W‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 ‫א‬  ‫א‬ ‫א‬‫א‬     ‫א‬      
   K‫א‬    ‫א‬       K  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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 ‫א‬،K،‫א‬،‫א‬ K،K
 ١٤٠٦،‫א‬،‫א‬
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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

   ‫א‬     ‫א‬  ‫א‬  K‫א‬  
 K‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬

 
     
 ‫א‬   ‫א‬



 
‫א‬،E‫א‬F
 W‫א‬‫א‬‫א‬
 K‫א‬ J٣K‫א‬‫א‬ J٢K‫א‬  J١
W‫א‬ J١
   ،‫א‬  ‫א‬ ‫א‬       
 ‫א‬ ‫א‬‫א‬       K‫א‬  ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬WEF‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬W‫א‬‫א‬K‫א‬W‫א‬
 ١٤٢٩L٢L١W‫א‬١٤٢٩L١L١W‫א‬‫א‬
 K‫א‬W‫א‬‫א‬KW‫א‬
 .W‫א‬‫א‬
EF    ‫א‬
 ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬
‫א‬  ‫א‬ ‫א‬

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

٣{٥٠٠ ٪٥٠   ١L١ ٧{٠٠٠  ٢٠ ١L٢٩ ١{٣٠٠٠  ١٠  ١L٣

‫א‬
 
 K‫א‬‫א‬WEF‫א‬‫א‬
 W‫א‬‫א‬
 K‫א‬W‫א‬‫א‬K‫א‬‫א‬W‫א‬
 ١٤٢٩L٣L٦W‫א‬K١٤٢٩L١L٦W‫א‬‫א‬
 K‫א‬W‫א‬‫א‬K‫א‬W‫א‬
 .‫א‬W‫א‬‫א‬
 EF    ‫א‬
 ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬
‫א‬  ‫א‬ ‫א‬
 ٧{٥٠٠ ٪٥٠   ٦L٧ ٧{٥٠٠  ١٥ ١L٢٩ ١{٠٠٠٠  ٢٥ ١L١٥
‫א‬ ٧{٥٠٠  ١٨ ٢L٢٩
 
 
 W‫א‬‫א‬ J٢
   K‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬١٠W
 ١L٣W‫א‬١L١W‫א‬
 K‫א‬W‫א‬‫א‬
 ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬
 ١٠{٠٠٠  ٥٠{      ٢٠{٠٠٠
 ٣{٠٠٠  ١{٠٠٠      ٣
   
 
- ٥٦ -
 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 
 
 
 W‫א‬ J٣
 ‫א‬ ‫א‬ ‫א‬  ‫א‬   ‫א‬  ‫א‬ ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KW‫א‬‫א‬
 ٢٠١٤W
 K‫א‬W‫א‬
 ١٢L٣٠W‫א‬‫א‬
 ‫א‬  ‫א‬‫א‬  ‫א‬
 ٩  ٤{٣٠ ٧{٣٠  ١L١
 ١٣  ٩{٥٠ ٧{٣٠  ١L٢
 KKK‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬ ‫א‬  ‫א‬
     K‫א‬‫א‬L ٢٣{٠٠٠
  ٥٦{٠٠٠  K‫א‬‫א‬L ٢٢{٠٠٠
   L ١١{٠٠٠
 ‫א‬ ٥٦{٠٠٠  ‫ א‬ ٥٦{٠٠٠
 
 
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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 
 
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬  ‫א‬ ‫א‬     ‫א‬    
 W‫א‬‫א‬
 W‫א‬‫א‬ .١
‫א‬‫א‬‫א‬‫א‬ K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬
  ‫א‬  
 K‫א‬‫א‬L ٢٥{٠٠٠
 K‫א‬‫א‬‫א‬‫א‬L ٢٥{٠٠٠
K‫א‬‫א‬‫א‬‫א‬
 
١٣٠٠٠‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
  ‫א‬  
 K‫א‬‫א‬‫א‬L ١٣{٠٠٠
 K‫א‬‫א‬L ١٣{٠٠٠
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬G
 K
 W‫א‬‫א‬ .٢
   ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬   ‫א‬  
 W‫א‬‫א‬٧{٠٠٠‫א‬‫א‬‫א‬
  ‫א‬  
 K‫א‬‫א‬‫א‬L ٧{٠٠٠

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 K‫א‬‫א‬L ٧{٠٠٠
K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬ .٣
   ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬   
 ‫א‬  ‫א‬   ‫א‬  ‫א‬‫א‬  ‫א‬    
 ‫א‬  ‫א‬‫א‬ ‫א‬  ‫א‬  ‫א‬ ‫א‬   
 ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬  K  ‫א‬‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬  
 K‫א‬L    J J
 K  
 KE‫א‬‫א‬‫א‬F‫א‬‫א‬L   J J
 KE‫א‬‫א‬F‫א‬‫א‬L   J J
 K‫א‬‫א‬‫א‬‫א‬L  J J
K‫א‬‫א‬‫א‬‫א‬
 
 WE‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬ .٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬ ‫א‬  K‫א‬    ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٪٥٠‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K٧{٠٠٠‫א‬‫א‬
٣{٥٠٠Z٪٥٠C٧{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 
  ‫א‬  
 K‫א‬‫א‬‫א‬L   ٣{٥٠٠
‫א‬L ٣{٥٠٠
 KEF
‫א‬‫א‬‫א‬
K‫א‬‫א‬٪٥٠E‫א‬F
 
 W‫א‬‫א‬‫א‬ .٥
  ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬ .٦
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 K‫א‬ -١
K -٢
KEF -٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٢٣{٥٠٠‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
  ‫א‬  
 K‫א‬‫א‬‫א‬L ٢٣{٥٠٠
 K‫א‬‫א‬‫א‬L ٢٣{٥٠٠
K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G
 

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 W‫א‬‫א‬ .٧
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  
 W‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F‫א‬‫א‬‫א‬‫א‬
  ‫א‬  
 K‫א‬‫א‬L   ٢٣{٥٠٠
 K‫א‬‫א‬‫א‬L ٢٣{٥٠٠
K‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬ K   ‫א‬  ‫א‬ ‫א‬      
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬ ‫א‬‫א‬‫א‬ ،‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬K‫א‬ ‫א‬

 ‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 
 

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 W
 ١٥{٠٠٠E‫א‬F‫א‬‫א‬‫א‬‫א‬
‫א‬K ٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬
 K٥{٠٠٠
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬  
     
 KEF‫א‬L    ١٥{٠٠٠
KE‫א‬FL   ٥{٠٠٠
 KEF‫א‬L  
K‫א‬‫א‬  ٢٠{٠٠٠

  ‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬    
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ 
 W‫א‬‫א‬
 ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬  ‫א‬
 ٢{٠٠٠    
 ٥٠٠ZC٥{٠٠٠  ٢{٠٠٠  ‫א‬‫א‬
 ٢٠{٠٠٠  
 ١٥٠٠٠    
 ٣٧٥٠ZC٥٠٠٠  ١٥{٠٠٠  ‫א‬
 ٢٠٠٠٠  
 
 ٣{٠٠٠    
 ٧٥٠ZC٥٠٠٠  ٣٠٠٠  ‫א‬
 ٢٠{٠٠٠
 ٥{٠٠٠  ٢٠{٠٠٠  ‫א‬
- ٦٢ -
 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
  ‫א‬  
     
 KEF‫א‬L    ١٥{٠٠٠
KE‫א‬F‫א‬‫א‬L    ٥٠٠
KE‫א‬F‫א‬‫א‬‫א‬L    ٣{٧٥٠
KE‫א‬F‫א‬‫א‬L   ٧٥٠
 KEF‫א‬L  ٢٠{٠٠٠
K‫א‬‫א‬‫א‬ 
‫א‬،‫א‬
 ‫א‬ ‫א‬ ‫א‬   ،‫א‬ ‫א‬    ‫א‬
 K
 W
E‫א‬ F ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬ W‫א‬   
K ١٥{٠٠٠‫א‬‫א‬‫א‬‫א‬ ٢٠{٠٠٠
 K٥{٠٠٠‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬ 
 KEF‫א‬L   ٢٠{٠٠٠
 K  
 KE‫א‬FL  ٥{٠٠٠
 KEF‫א‬L ١٥{٠٠٠
K‫א‬‫א‬‫א‬
‫א‬   ‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬   
 K‫א‬‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 ‫א‬ 

 KEF‫א‬L    ٢٠{٠٠٠
 K  
 KE‫א‬F‫א‬‫א‬L  ٥٠٠
 KE‫א‬F‫א‬‫א‬‫א‬L  ٣{٧٥٠
 KE‫א‬F‫א‬‫א‬L  ٧٥٠
 KEF‫א‬L  ١٥{٠٠٠
K‫א‬‫א‬‫א‬
 
 W
 W‫א‬‫א‬١٤٢٩،‫א‬‫א‬‫א‬‫א‬
 KE‫א‬F ‫א‬‫א‬٣٣{٠٠٠‫א‬‫א‬  J١
  ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬   ‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬‫א‬‫א‬ ‫א‬
 ١{٦٣٥  ٣{٥١٠   E F
 ٢{٩٨٥  ٥{٠٨٥  EF
 ٢{١٦٠  ٤{٤٧٠  EF
 ٤{٣٣٥  ٧{١٤٨  EF
 ١{٤١٠  ٣{٣٦٠  EF
 ١{٦٣٥  ٢{٩١٠  EF
 ١٤{١٦٠  ٢٦{٤٨٣  ‫א‬
 ١{٠٣٥  ٧٧٣  
 ‫א‬    ٤{٨٩٨  ‫א‬ ‫א‬  ‫א‬    J٢
 K‫א‬
 K٢{٠١٠‫א‬‫א‬‫א‬‫א‬  J٣

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 K‫א‬‫א‬٪٥٠‫א‬‫א‬‫א‬  J٤
 KEFEFEFEF‫א‬‫א‬  J٥
W‫א‬‫א‬  J٦
 K‫א‬‫א‬‫א‬  ‫א‬
 ٨{٥٣٥  EF
 ١٤{٢٣٥  EF
 ١٩{٩٣٥  EF
 W‫א‬
 ‫א‬‫א‬‫א‬W 
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬W 
 K‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬W 
 K‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬
 W‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬  
 K‫א‬ J‫א‬‫א‬L   ٣٣{٠٠٠
 KE‫א‬F‫א‬‫א‬L ٣٣{٠٠٠
K‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 

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‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬  
 K‫א‬‫א‬‫א‬L ٢٦{٤٨٣
 K‫א‬–‫א‬‫א‬L  
 ٢٦{٤٨٣
K‫א‬‫א‬‫א‬  

 
 K‫א‬‫א‬‫א‬L
 ١٤{١٦٠
 K‫א‬‫א‬‫א‬L  ١٤{١٦٠
 
K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬  
K‫א‬L   ٧٧٣
 K‫א‬–‫א‬‫א‬L  ٧٧٣  
K‫א‬‫א‬‫א‬   
   
K‫א‬L
   ١{٠٣٥
 K‫א‬‫א‬‫א‬L
 ١{٠٣٥  
K‫א‬‫א‬‫א‬

 
 W‫א‬‫א‬
  ‫א‬  
K‫א‬L ٤{٨٩٨
 KE‫א‬F‫א‬‫א‬L ٤{٨٩٨
K‫א‬‫א‬
 
 

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 W‫א‬‫א‬‫א‬‫א‬
  ‫א‬ 
  K‫א‬L ٢{٠١٠
 K‫א‬‫א‬L ٢{٠١٠
K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
  ‫א‬ 
  K‫א‬‫א‬‫א‬L ٧{٠٨٠
 K‫א‬L ٧{٠٨٠
K‫א‬‫א‬٪٥٠‫ א‬‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬    ‫א‬  ‫א‬ ‫א‬  ‫א‬‫א‬    K‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬ W‫א‬
  ‫א‬ 
     
 KEF‫א‬L    ٧{٠٨٠
  KE‫א‬FL   ١{٦٣٦
 KEF‫א‬L ٨{٧١٦
K‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 W‫א‬W 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬L
 ‫א‬  ‫א‬ ‫א‬  ‫א‬
 K‫א‬‫א‬‫א‬L ٣٤{٦٥٠{٥٠  ‫א‬‫א‬L  ٢٦{٤٨٣
     K‫א‬‫א‬L  ١٤{١٦٠
  ١٣٠{٧٢{٥٠ ‫א‬L  ٧{٠٨٠
  KEF
 ‫ א‬٤٧{٧٢٣  ‫ א‬٤٧{٧٢٣
 
‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬ ‫א‬  ‫א‬
 K‫א‬‫א‬L ٢٩{١٧٥{٥٠ K‫א‬‫א‬‫א‬L ٣٤{٦٥٠{٥٠
   
   ٥{٤٧٥
 
 ‫ א‬٣٤{٦٥٠{٥٠  ‫ א‬٣٤{٦٥٠{٥٠
 
‫א‬‫א‬‫א‬‫א‬‫א‬L
 ‫א‬  ‫א‬ ‫א‬  ‫א‬
K‫א‬‫א‬‫א‬L  ٧{٠٨٠ ‫א‬L  ٧{٠٨٠
   K
 ‫א‬ ٧{٠٨٠  ‫א‬ ٧{٠٨٠
 
 
 
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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬L
 ‫א‬ ‫א‬ ‫א‬ ‫א‬
‫א‬L ٧{٠٨٠  K‫א‬–‫א‬‫א‬L ٧٧٣
 KEF    K‫א‬‫א‬‫א‬L ١{٠٣٥
 KE‫א‬FL ١{٦٣٦  KE‫א‬F‫א‬‫א‬L ٤{٨٩٨
 K‫א‬‫א‬L ٢{٠١٠
 
 ‫א‬ ٨{٧١٦  ‫ א‬٨{٧١٦
 
 W‫א‬‫א‬‫א‬
 ‫א‬    ‫א‬  ‫א‬
‫א‬‫א‬٪٥٠
 ٥{٩٦٢{٥٠  ٨١٧{٥٠  ١{٦٣٥  ٣{٥١٠  EF
 ٩{٥٦٢{٥٠  ١{٤٩٢{٥٠  ٢{٩٨٥  ٥{٠٨٥  EF
 ١٣{٦٥٠{٥٠  ٢{١٦٧{٥  ٤{٣٣٥  ٧{١٤٨  EF
 ٥{٤٧٥  ٧٠٥  ١{٤١٠  ٣{٣٦٠  EF
 ٣٤{٦٥٠{٥٠  ٥{١٨٢{٥٠  ١٠{٣٦٥  ١٩{١٠٣  ‫א‬
 
 W‫א‬‫א‬‫א‬
  ‫א‬  
 K‫א‬‫א‬‫א‬L    ٣٤{٦٥٠{٥٠
 K‫א‬‫א‬‫א‬L  ٣٤{٦٥٠{٥٠ 
K‫א‬‫א‬  
 
 
 
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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬
 ٨{٥٣٥  ٥{٩٦٢{٥٠ EF
 ١٤{٢٣٥  ٩{٥٦٢{٥٠ EF
 ١٩{٩٣٥  ١٣{٦٥٠{٥٠ EF
 ٤٢{٧٠٥  ٢٩{١٧٥{٥٠  ‫א‬
 
 W‫א‬‫א‬‫א‬
  ‫א‬  
 K‫א‬‫א‬L   ٢٩{١٧٥{٥٠
 K‫א‬‫א‬‫א‬L ٢٩{١٧٥{٥٠
K‫א‬‫א‬‫א‬
 
 WEFEFEF‫א‬‫א‬
  ‫א‬   
 K‫א‬‫א‬L   ٤٢{٧٠٥
 K‫א‬L ٤٢{٧٠٥
K‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
‫א‬      ‫א‬  ‫א‬
 ‫א‬‫א‬٪٥٠
 ٧{٧١٠  ١{٠٨٠  ٢{١٦٠  ٤{٤٧٠  EF
٥{٣٦٢{٥٠  ٨١٧{٥٠  ١{٦٣٥  ٢{٩١٠  EF
١٣{٠٧٢{٥٠  ١{٨٩٧{٥٠  ٣{٧٩٥  ٧{٣٨٠  ‫א‬
 
- ٧٠ -
‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 W‫א‬‫א‬‫א‬
‫א‬    ‫א‬  ‫א‬
 ‫א‬‫א‬٪٥٠
 ٥{٤٧٥  ٧٠٥  ١{٤١٠  ٣{٣٦٠  EF
 ٥{٤٧٥  ٧٠٥  ١{٤١٠  ٣{٣٦٠  ‫א‬
 

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 ‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J١
 W‫א‬‫א‬
 K‫א‬‫א‬ JK‫א‬‫א‬ J
 K‫א‬ JK J
 W‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬‫א‬‫א‬ JK‫א‬‫א‬ J
 K‫א‬ JK‫א‬‫א‬‫א‬ J
 WE٥FE٤FE٣F‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 K٤٠{٠٠٠K٨٠{٠٠٠‫א‬
 K١٣٠{٠٠٠‫א‬‫א‬‫א‬١{٠٠٠‫א‬‫א‬
 ‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬ J٣
 W‫א‬
 ٨٠ J٤٠ J١٠ J٢٠ J
‫א‬٪٥٠E‫א‬F‫א‬‫א‬‫א‬‫א‬ J٤
 W‫א‬‫א‬‫א‬
 K١٠٠{٠٠٠ JK١٤٠{٠٠٠ JK٨٠{٠٠٠ JK١٢٠{٠٠٠ J
 ‫א‬‫א‬،٥٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ J٥
 ‫א‬‫א‬‫א‬٪١٠٠E‫א‬F‫א‬
 W‫א‬
K١٠٠{٠٠٠ JK١٧٠{٠٠٠ JK٨٠{٠٠٠ JK١٦٠{٠٠٠ J
 ‫א‬‫א‬،١٤٢{٥٠٠‫א‬‫א‬‫א‬‫א‬ J٦
 W‫א‬١٥٣{٠٠٠E‫א‬F‫א‬‫א‬
 
- ٧٢ -
 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 K١٠{٥٠٠‫א‬‫א‬ J
K١٠{٥٠٠‫א‬‫א‬‫א‬ J
 K١٠{٥٠٠‫א‬‫א‬‫א‬ J
 K١٠{٥٠٠‫א‬‫א‬‫א‬ J
 ،٦٤٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬ J٧
 ‫א‬‫א‬‫א‬‫א‬٤٠{٠٠٠‫א‬‫א‬
 W‫א‬
 K٤٠{٠٠٠ JK٦٤{٠٠٠ JK٢٤{٠٠٠ JK١٠٤{٠٠٠ J
 W‫א‬‫א‬ J٨
 K‫א‬‫א‬‫א‬ JK‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬ JK‫א‬‫א‬‫א‬‫א‬‫א‬ J
 ‫א‬‫א‬‫א‬ J٩
 W
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬،‫א‬‫א‬‫א‬  J
 K‫א‬‫א‬ JK‫א‬‫א‬‫א‬ J
 W‫א‬‫א‬‫א‬ J١٠
 K‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬‫ א‬ J
 K‫א‬‫א‬‫א‬ J
K J
 K١٥١٤١٣١٢١١‫א‬‫א‬‫א‬‫א‬
E‫א‬F‫א‬‫א‬‫א‬،‫א‬‫א‬‫ א‬
 K‫א‬‫א‬‫א‬،‫א‬‫א‬٪١٥٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ٩١‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 
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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 K٨{٠٠٠‫א‬
 K٤{٠٠٠
 K٦{٠٠٠EF
 K١٨{٠٠٠
 K٩٤٩٣٩٢‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 K٥٢{٠٠٠‫א‬
 K٤٠{٠٠٠
 K٦٤{٠٠٠K
‫א‬‫א‬‫א‬‫א‬‫א‬٩٤‫א‬‫א‬‫א‬
 KE٣{٦٠٠،‫א‬٥{٦٠٠F٩{٢٠٠
 W‫א‬‫א‬ J١١
 K١٧٠{٠٠٠ JK١٥٩{٤٠٠ JK١٥٦{٠٠٠ JK١٥٥{٤٠٠ J
 W٩٤‫א‬‫א‬ J١٢
 K١٤{٦٠٠ JK١٧{٦٠٠ JK١٠{٠٠٠ JK٩{٢٠٠ J
W٩٣٩٢٩١‫א‬‫א‬‫א‬‫א‬‫א‬ J١٣
 K٤٤{٠٠٠ JK٥٤{٤٠٠ JK٥٢{٠٠٠ JK٦٠{٠٠٠ J
 W‫א‬‫א‬‫א‬‫א‬ J١٤
 K٤{٠٠٠ JK٣{٤٠٠ JK٢٠٠٠ JK١٤{٠٠٠ J
 ‫א‬٪١٠٠‫א‬‫א‬‫א‬ J١٥
 W‫א‬‫א‬‫א‬،‫א‬
 K١٥٠{٤٠٠ JK١٤٤{٤٠٠ JK١٣٥{٢٠٠ JK١٤٨{٠٠٠ J
 
 
 
 

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫ א‬.١
‫א‬‫א‬  ‫א‬  ‫א‬ ‫א‬‫א‬‫א‬  ‫א‬
 ١{٦٠٠  ٨{  ٢{٠٠٠  ٤{٠٠٠  ١٠١
 ٩{٠٠٠  ٢{٢٥  ٤{٠٠٠  ١٢{٢٠٠  ١٠٢
 ١٢{٠٠٠  ١{٢٠  ١٠{٠٠٠  ١٤{٠٠٠  ١٠٣
 ٦{٠٠٠  ١{٥٠  ٤{٠٠٠  ١٠{٦٠٠  ١٠٤
 ٨{٠٠٠  ٢{٠٠  ٤{٠٠٠  ١٢{٤٠٠  ١٠٥
 ٣٦{٦٠٠   J  ٢٤{٠٠٠  ٥٣{٢٠٠  ‫א‬
 KLE‫א‬F‫א‬‫א‬‫א‬ .٢
 K‫א‬‫א‬‫א‬١٣{٠٠٠‫א‬‫א‬‫א‬‫א‬ .٣
 K١٠٥١٠٤١٠٣١٠١‫א‬‫א‬‫ א‬.٤
 K٪١٥‫א‬١٠٤١٠١‫א‬ .٥
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ J١
 K‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ J٢
 K‫א‬
 W‫א‬‫א‬
‫א‬EF‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬ ‫א‬‫א‬
K‫א‬EF J٢K‫א‬‫א‬EF J١
:‫ ﻫـ ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﻟﺘﺎﱄ‬١٤٢٩ ‫ﻓﺈﺫﺍ ﻋﻠﻤﺖ ﺃﻥ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺍﻟﱵ ﻭﺿﻌﺘﻬﺎ ﺍﻟﺸﺮﻛﺔ ﰲ ﺑﺪﺍﻳﺔ ﺳﻨﺔ‬

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 ‫א‬‫א‬ ٢٠٣ 
‫א‬ ‫א‬ ‫א‬

 EF‫א‬ E  F ‫א‬  ‫א‬

 ٣٥{٠٠٠  ١٢٨{٠٠٠  
 ١٥٠{٠٠٠  ١٤٤{٠٠٠  KK
 ٥{٠٠٠  ١٦{٠٠٠  
 ٢٠{٠٠٠  ١{٠٠٠  
 :‫ﺍﳌﻄﻠﻮﺏ‬
‫א‬‫א‬‫א‬‫א‬‫א‬ J١
W‫א‬‫א‬٢٠٠‫א‬‫א‬ J٢
 EF‫א‬ E  F ‫א‬  ‫א‬
 ٤٠  ٢٠  ‫א‬
 ٢١  ٣٢  
 ٣  ٤  
 ١٣  ١  
 K٢٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٢٠٢٠٠‫א‬‫א‬ J٣
 ‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٩‫א‬ J٤
W
 EF‫א‬١٣٨{٠٠٠EF‫א‬١٦٠{٠٠٠
 ،‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K
 K‫א‬
 
 
 
 
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