

١–
١٠١
 ١٠١ 

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
 K‫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‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
   W    ‫א‬ ‫א‬  ‫א‬    ‫א‬ 
 K‫א‬
 
‫א‬‫א‬‫א‬‫א‬
 
 ١٠١ 

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‫؟‬ ‫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
 ١–
‫א‬‫א‬
 ‫א‬‫א‬

-4-
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 
 

 ‫א‬‫א‬W‫א‬‫א‬
 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
‫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 ١٠١ 
‫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‫א‬‫א‬G
‫א‬ ‫א‬
‫א‬

 
 
‫א‬‫א‬‫א‬WE١F

 
 
 

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  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 
 

 W١‫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
 
 W‫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
‫א‬‫א‬‫א‬W‫• א‬
K،

.‫هـ‬١٤١٠ ، ‫ وزارة اﻟﺘﺠﺎرة‬، ‫ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻋﻦ أهﺪاف اﻟﻤﺤﺎﺳﺒﺔ ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ أهﺪاف وﻣﻔﺎهﻴﻢ اﻟﻤﺤﺎﺳﺒﺔ وﻣﻌﻴﺎر اﻟﻌﺮض واﻹﻓﺼﺎح اﻟﻌﺎم‬-١
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  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 
 

 W‫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
 W‫א‬،‫א‬‫א‬

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  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 
 

 Assumptions‫א‬‫א‬‫א‬
، ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬  
 W‫א‬‫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 ١٠١ 
‫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     
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K
 

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 ١٠١ 
‫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  J١
K  J٢
 

    ‫א‬ ‫א‬‫א‬   ‫א‬     ‫א‬ ‫א‬   ‫א‬
 K
 

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

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  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 
 

 ‫א‬  ، ‫א‬        ‫א‬    
  ،      ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬
 
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Assets E‫א‬‫א‬F‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،
 
Fixed Assets‫א‬‫א‬  J١
‫א‬     ‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬،
 
 Current Assets‫א‬‫א‬‫ א‬ J٢
،‫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‫ א‬ J٣
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

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  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 
 

Liabilities ‫• א‬
‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬
 W،

 Long-term Liabilities ‫א‬‫ א‬ J١

       ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
 K‫א‬‫א‬
 
 Short-term Liabilities ‫א‬‫ א‬ J٢
‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
K‫א‬‫א‬‫א‬

 Owner's Equity E‫א‬F‫א‬  J٣

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

 Balance Sheet E‫א‬‫א‬F‫א‬‫א‬  J٤

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

 Income Statement ‫א‬  J٥

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

Revenues ‫א‬‫א‬‫ א‬ J٦

 K‫א‬‫א‬،‫א‬‫א‬‫א‬
 
 

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  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 
 

Expenses ‫ א‬ J٧

‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 Trial Balance‫א‬‫א‬‫א‬  J٨
 ‫א‬‫א‬‫א‬‫א‬، ‫א‬
K،‫א‬
 
 Chart of Accounts‫א‬  J٩
‫א‬،‫א‬
 K‫א‬‫א‬‫א‬
 
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W
 
W‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬
W‫א‬ •
   ،     ‫א‬ ‫א‬    
K‫א‬‫א‬‫א‬
W‫א‬‫א‬‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
- ١٠ -
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 
 

W‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 W‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
 
 
 
 
 

- ١١ -
  ‫א‬‫א‬ ١٠١ 
‫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 ١٠١ 
‫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

 W‫א‬‫א‬ K٦

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬
 

 K‫א‬‫א‬‫א‬‫א‬‫א‬ J
 

‫א‬‫א‬‫א‬‫א‬ J
 K‫א‬‫א‬‫א‬‫א‬
 

‫א‬‫א‬‫א‬‫א‬ J
K‫א‬

- ١٣ -
 ١–
‫א‬‫א‬
 ‫א‬‫א‬

٢
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬W‫א‬‫א‬
 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
 
  ‫א‬‫א‬ ١٠١ 
‫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
 
  ‫א‬‫א‬ ١٠١ 
‫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
 

 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
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 K٤٠{٠٠٠‫א‬،‫א‬‫א‬‫א‬
 
 
‫א‬
 
 
 
 
‫א‬ ‫א‬
 
 
‫א‬   
 
 ‫א‬‫א‬WE٤F 

 
 
 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 ١٠١ 
‫א‬‫א‬ ١ J 
 

‫א‬  
 

 
 
 
‫א‬ ‫א‬  
 
‫א‬ 
 
 
 ‫א‬‫א‬WE٥F

    ‫א‬ ‫א‬ ‫א‬‫א‬         
 ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬
 
 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
 
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 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
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬L50.000
 ‫א‬L50.000
 
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 40.000
 ‫א‬L40.000
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 WE٣F
 K‫א‬‫א‬‫א‬ ٢٥{٠٠٠‫א‬‫א‬
 
 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬
 
 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
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

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
 
 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
 
 
 
  ‫א‬‫א‬ ١٠١ 
‫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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‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 ‫א‬L١٥{٠٠٠
 ‫א‬L١٥{٠٠٠
 
 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30.000
 ‫א‬‫א‬L30.000
  ‫א‬‫א‬ ١٠١ 
‫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
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 W‫א‬
 K،‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬
 ‫א‬L٧٠٠٠٠
 ‫א‬‫א‬‫א‬L٧٠٠٠٠
 
 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
 W2
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

‫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
W‫א‬‫א‬
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

،‫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
 
 
 K٨٠{٠٠٠١٨٠{٠٠٠‫א‬‫א‬
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 
‫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   E‫א‬F ‫א‬ ‫א‬   E  ‫א‬‫א‬‫א‬
     K‫א‬ ‫א‬ ‫א‬    ‫א‬  ،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬
  ‫א‬‫א‬ ١٠١ 
‫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WK‫• א‬
 K‫א‬‫א‬،‫א‬WK‫• א‬
 K‫א‬،‫א‬WK‫א‬ •

W‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫ א‬K٢
 
K‫א‬،‫א‬،‫א‬‫א‬،‫א‬WK‫• א‬
 K‫א‬‫א‬‫א‬،‫א‬W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
 
 
 
 
  ‫א‬‫א‬ ١٠١ 
‫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
 
 ‫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
 
 
 
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 
 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
 

 
  ‫א‬‫א‬ ١٠١ 
‫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

 
  ‫א‬‫א‬ ١٠١ 
‫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
 
 
  ‫א‬‫א‬ ١٠١ 
‫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
 

 ‫א‬‫א‬‫א‬H‫א‬H‫א‬Z‫א‬H‫א‬
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 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
 
 
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
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 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
 
 
 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 ١٠١ 
‫א‬‫א‬ ١ J 
 

 ‫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
‫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
  ‫א‬‫א‬ ١٠١ 
‫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
 
 
 
 
 
 
 
 
 
  ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 
 

 W‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 W‫א‬٣٥٠٠٠‫א‬٨٥٠٠٠‫א‬‫א‬  J١
 K‫א‬ JK٨٥٠٠٠ JK٥٠٠٠٠ JK١٢٠{٠٠٠ J
 
 W‫א‬‫א‬‫א‬‫א‬  J٢
K‫א‬ JK‫א‬‫א‬  J
 K‫א‬‫א‬ JK‫א‬ J
 

٤٧٠{٠٠٠‫א‬٣٧٥{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬  J٣
 W‫א‬
 K٣٧٥{٠٠٠ JK٩٥{٠٠٠ JK٨٤٥{٠٠٠ JK٤٧٠{٠٠٠ J

،‫א‬٢٤٥{٠٠٠‫א‬‫א‬  J٤
 W‫א‬
 K٤٩٠{٠٠٠ JK٢٤٥{٠٠٠ JK٩٨٠{٠٠٠ JK٧٣٥{٠٠٠ J

١٢٠{٠٠٠‫א‬‫א‬  J٥
W‫א‬‫א‬‫א‬K‫א‬٨٠{٠٠٠
K‫א‬ JK‫א‬ J
K JK‫א‬ J
 ١–
‫א‬‫א‬
 ‫א‬‫א‬

٣
  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬
‫א‬‫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

-٤٠-
  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
 
W‫א‬‫• א‬
‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬ 
 K
W‫א‬‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫• א‬
‫א‬     ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬‫א‬ 
 K‫א‬‫א‬‫א‬
W‫א‬ •
‫א‬ ‫א‬‫א‬‫א‬
 ‫א‬
 
 W‫א‬‫א‬
 ‫א‬  J  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫ א‬ 
،‫א‬‫א‬‫א‬   J
 KE٦F‫א‬

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  ‫א‬‫א‬ ١٠١ 
 ‫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WE٦F
 

 W‫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
‫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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  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 General Journal‫א‬‫א‬

 ‫א‬    ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  
 K‫א‬ E٧F‫א‬،‫א‬‫א‬‫א‬
 
 
 
 ‫א‬      
‫א‬ ‫א‬ ‫א‬ 
           

 K‫א‬WE٧F

 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •
K‫א‬،EF •
K‫א‬ •
K‫א‬‫א‬ •
 
 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 KE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

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  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K٣‫א‬‫א‬‫א‬‫א‬
 
 
 ‫א‬     ‫א‬ 
‫א‬ ‫א‬  
١٤٢٣L٦L١   ‫א‬L   ٣٥٠{٠٠٠
  ١  ‫א‬L ٣٥٠{٠٠٠  
   ‫א‬‫א‬    
       
  ‫א‬L   ٢٠{٠٠٠
١٤٢٣L٦L٥  ‫א‬L ٢٠{٠٠٠  
2
   ‫א‬  
     
  ‫א‬L
   ١٥{٠٠٠
3
١٤٢٣L٦L١٥  ‫א‬L  ١٥{٠٠٠  
  ‫א‬‫א‬    
     
  4 ‫א‬L  ٩{٠٠٠
١٤٢٣L٦L٢٠ ‫א‬L  ٩{٠٠٠  
   ‫א‬  
     
  5 ‫א‬L   30.000
١٤٢٣L٦L٢٥ ‫א‬‫א‬L 30.000  
   ‫א‬  
     
  ‫א‬‫א‬L ١٢٠{٠٠٠
6
١٢٠{٠٠٠  
١٤٢٣L٧L١ ‫א‬L
  ‫א‬‫א‬  
     
  7    
 
70.000
١٤٢٣L٧L١٠ ‫א‬L 70.000  
   ‫א‬‫א‬‫א‬L

K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬  J٣
 K‫א‬‫א‬?‫א‬‫א‬?،
-٤٤-
  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

   ‫א‬‫א‬  
8
     
 
١٤٢٣L٧L١٥ L  ١٥٠٠  ١٥٠٠
  ‫א‬L  
   ‫א‬‫א‬‫א‬  
9
     
١٤٢٣L٧L٢٠ ‫א‬‫א‬L 45.000 45.000
  ‫א‬‫א‬‫א‬L  
   ‫א‬  
 10
       
١٤٢٣L٧L٢٨   ‫א‬‫א‬L 30.000 30.000
     ‫א‬L
 
  ‫א‬  ‫א‬ ‫א‬
   
     ‫א‬‫א‬
   
 ١١  
     
 
  ٢٥{٠٠٠ ٢٥{٠٠٠
 ‫א‬L
١٤٢٣L٧L٣٠    
 ‫א‬L
 
 
   
   

 ‫א‬ 715.500 715.500

 
 
 ،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 
 

-٤٥-
  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 Posting to Ledger ‫א‬‫א‬

E‫א‬‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬
K‫א‬ ‫א‬ ‫א‬‫א‬K‫א‬
‫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
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬  J١
‫א‬، ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  J٢
W‫א‬
 ‫א‬L٥٠٠٠
 ‫א‬L٥٠٠٠
 K‫א‬‫א‬‫א‬‫א‬‫א‬٥٠٠٠
 KE‫א‬LF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٣

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  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

K‫א‬‫א‬‫א‬  J٤
K‫א‬‫א‬E‫א‬‫א‬F‫א‬  J٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  J٦
 K٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴـــــــــــــــﺎن رﻗﻢ ﻗﻴﺪ‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٦L٥  ٢ ‫ اﻹﻳﺠﺎر‬/‫ﻣﻦ ﺣـ‬ ٢٠{٠٠٠ ١٤٢٣L٦L١  ١  L  ٣٥٠{٠٠٠
١٤٢٣L٦L١٥  ٣  ‫א‬L ١٥{٠٠٠ ١٤٢٣L٧L١٠  ٧  ‫ א‬70.000
١٤٢٣L٦L٢٠  ٤  ‫א‬L ٩{٠٠٠   L   
‫ اﻟﻤﻌﺪات‬/‫ ﻣﻦ ﺣـ‬١٢٠{٠٠٠
١٤٢٣L٧L١  ٦
‫ ﺷﺮآﺔ‬/‫ ﻣﻦ ﺣـ‬30.000
‫א‬‫א‬‫א‬
١٤٢٣L٧L٢٨  ١٠ ‫اﻟﺘﻘﻮى ﻟﻠﺴﻴﺎرات‬  

‫ رواﺗﺐ وأﺟﻮر‬/‫ﻣﻦ ﺣـ‬ ٢٥{٠٠٠

 ١٤٢٣L٧L٣٠  ١١
 
   
 
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٦L١  ١ ‫א‬L ٣٥٠{٠٠٠        
   
 
 
 
 
 

K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤
 K‫א‬‫א‬?‫א‬‫א‬?،
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 ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٦L٥  ٢ ‫א‬L ٢٠{٠٠٠

     
 
 
 
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٧L١٥  ٨ ‫ ﻣﺼﺎرﻳﻒ‬/‫ﻣﻦ ﺣـ‬ ١٥٠٠ ١٤٢٣L٦L١٥  ٣ ‫א‬L ١٥.٠٠٠
‫آﻬﺮﺑﺎء‬    
   
 
 
 
 
 
 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٦L٢٠  ٤ ‫א‬L ٩.٠٠٠

   
 
 
 
 

-٤٨-
 ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٦L٢٥  ٥ ‫א‬L ٣٠{٠٠٠
   ‫א‬  
 
 
 
 
 ‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٦L٢٥  ٥ ‫ اﻟﺴﻴﺎرة‬/‫ﻣﻦ ﺣـ‬ ٣٠{٠٠٠ ١٤٢٣L٧L٢٨  ١٠ ‫א‬L ٣٠{٠٠٠
         

 
 
 
 
 ‫א‬‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٧L١  ٦ ‫א‬L ١٢٠{٠٠٠
   
 
 
 
 
 

-٤٩-
 ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٧L١٠  ٧ ‫ اﻟﺒﻨﻚ‬/‫ﻣﻦ ﺣـ‬ ٧٠{٠٠٠        
‫ ﻣﺴﺘﻮﺻﻒ‬/‫ﻣﻦ ﺣـ‬
١٤٢٣L٧L٢٠  ٩ ٤٥{٠٠٠
‫اﻟﻨﻮر اﻟﻄﺒﻲ‬
     
 
 
 
 
 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٧L١٥  ٨ ‫א‬L ١٥٠٠
   
 
 
 
 
 
 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٧L٢٠  ٩ ‫א‬‫א‬‫א‬L ٤٥{٠٠٠
   
 
 
 
 
 

-٥٠-
  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬L
‫رﻗﻢ ﻗﻴﺪ اﻟﺘﺎرﻳﺦ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٧L٣٠  ١١ ‫א‬L ٢٥{٠٠٠

 
 
 Balancing ‫א‬
  ‫א‬   ‫א‬ ‫א‬  ‫א‬     ‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬  J١
K‫א‬‫א‬‫א‬‫א‬  J٢
E‫א‬F ‫א‬ ‫א‬    ‫א‬ ‫א‬ ‫א‬  ‫א‬    J٣
K‫א‬‫א‬
 

 W‫א‬‫א‬
 

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
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

       
١٤٢٣L١٢L٣٠   
 EF  ٢٠١{٠٠٠
 ‫א‬ ٤٢٠{٠٠٠  ‫א‬ ٤٢٠{٠٠٠
   ١٤٢٤L١L١ ٢٠١{٠٠٠

-٥١-
 ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٦L١  ١  ‫א‬L ٣٥٠{٠٠٠        
         
  ١٤٢٣L١٢L٣٠  EF ٣٥٠{٠٠٠
 ‫ א‬٣٥٠{٠٠٠  ‫ א‬٣٥٠{٠٠٠
١٤٢٤L١L١ ٣٥٠{٠٠٠    
 
 

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٦L٥  ٢ ‫א‬L ٢٠{٠٠٠
     
   
 
     
١٤٢٣L١٢L٣٠  EF ٢٠{٠٠٠
 ‫ א‬٢٠{٠٠٠  ‫ א‬٢٠{٠٠٠
    ١٤٢٤L١L١ ٢٠{٠٠٠

 
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٧L١٥  ٨ ‫ ﻣﺼﺎرﻳﻒ‬/‫ﻣﻦ ﺣـ‬ ١٥٠٠ ١٤٢٣L٦L١٥  ٣ ‫א‬L ١٥.٠٠٠
‫آﻬﺮﺑﺎء‬    
   
 
   
 
   
 EF
١٤٢٣L١٢L٣٠ ١٣٥٠٠
 ‫ א‬١٥.٠٠٠  ‫ א‬١٥.٠٠٠
  ١٤٢٤L١L١ ١٣٥٠٠
 

-٥٢-
 ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٦L٢٠  ٤ ‫א‬L ٩{٠٠٠
         
     
١٤٢٣L١٢L٣٠  EF ٩{٠٠٠
 ‫א‬ ٩{٠٠٠  ‫א‬ ٩{٠٠٠
     ١٤٢٤L١L١ ٩{٠٠٠

 
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
      ٣٠{٠٠٠ ١٤٢٣L٦L٢٥  ٥ ‫א‬L ٣٠{٠٠٠
   ‫א‬  
   
   
١٤٢٣L١٢L٣٠  EF
 ‫ א‬٣٠{٠٠٠  ‫ א‬٣٠{٠٠٠
    ١٤٢٤L١L١ ٣٠{٠٠٠

 
 ‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٦L٢٥  ٥ ‫ اﻟﺴﻴﺎرة‬/‫ﻣﻦ ﺣـ‬ ٣٠{٠٠٠ ١٤٢٣L٧L٢٨  ١٠ ‫א‬L ٣٠{٠٠٠
         
 
 
 
 ‫א‬ ٣٠{٠٠٠  ‫ א‬٣٠{٠٠٠
 

-٥٣-
 ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        ١٤٢٣L٧L١  ٦ ‫א‬L ١٢٠{٠٠٠

         
١٤٢٣L١٢L٣٠  EF ١٢٠{٠٠٠
 ‫א‬ ١٢٠{٠٠٠  ‫ א‬١٢٠{٠٠٠
    ١٤٢٤L١L١ ١٢٠{٠٠٠

 
 ‫א‬‫א‬‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٧L١٠  ٧ ‫ اﻟﺒﻨﻚ‬/‫ﻣﻦ ﺣـ‬ ٧٠{٠٠٠      
١٤٢٣L٧L٢٠  ٩ ‫ ﻣﺴﺘﻮﺻﻒ‬/‫ﻣﻦ ﺣـ‬ ٤٥{٠٠٠
‫اﻟﻨﻮر اﻟﻄﺒﻲ‬    
   
     
 
   
 
١٤٢٣L١٢L٣٠  EF ١١٥{٠٠٠
 
 ‫ א‬١١٥{٠٠٠  ‫א‬ ١١٥{٠٠٠
١٤٢٤L١L١ ١١٥{٠٠٠    
 
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
      ١٤٢٣L٧L١٥  ٨ ‫א‬L ١٥٠٠
     
 
 
١٤٢٣L١٢L٣٠  EF  ١٥٠٠
 ‫ א‬ ١٥٠٠  ‫ א‬ ١٥٠٠
    ١٤٢٤L١L١ ١٥٠٠

 

-٥٤-
  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
        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
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
  ١٤٢٣L٧L٣٠  ١١ ‫א‬L ٢٥{٠٠٠
   
 
   
١٤٢٣L١٢L٣٠  EF ٢٥{٠٠٠
 ‫ א‬٢٥{٠٠٠  ‫ א‬٢٥{٠٠٠
     ١٤٢٤L١L١ ٢٥{٠٠٠
 
 
 

 W2
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬E٢٢٦{٠٠٠F
 ‫א‬‫א‬‫א‬ •
K‫א‬‫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
 

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  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 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
 
‫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

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  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 K٥‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
 ‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬
 ‫א‬  ٢١٩{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
 ‫ א‬٤٦٥{٠٠٠ ٤٦٥{٠٠٠
 

K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬K?‫א‬‫א‬?،‫א‬‫א‬‫א‬‫א‬‫א‬ ٥
 K‫א‬‫א‬?‫א‬‫א‬?،
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  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

 W2
‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 K،‫א‬‫א‬‫א‬‫א‬
 
 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
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

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  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

‫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
 
 W‫א‬‫א‬
 
 K‫א‬‫א‬ •
  ‫א‬ ‫א‬   ٥٠٠٠     K  ‫א‬ ‫א‬   •
K٥٠٠‫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 ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬،
‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 
 

-٥٩-
  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

E3F
 
 W‫א‬‫א‬
 

 W‫א‬‫א‬ExF‫א‬‫א‬E√F
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J١EF
 K‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٢EF
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬  J٣EF
 
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٤EF
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J٥EF
 K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J٦EF
 
 
 W‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 
‫א‬E٨٠{٠٠٠F١٤٢٣L٣L١‫א‬‫א‬‫א‬  J١
 KE٤٥٠{٠٠٠FE١٢{٠٠٠FE٢٠{٠٠٠F

-٦٠-
  ‫א‬‫א‬ ١٠١ 
 ‫א‬‫א‬ ١ J 
 

‫א‬‫א‬E ٥٠{٠٠٠F‫א‬‫א‬‫א‬ ٣L٥  J٢

K‫א‬E١٥{٠٠٠F
K‫א‬E٢٥٠F‫א‬‫א‬٣L٦  J٣
K‫א‬‫א‬E٣٥{٠٠٠F‫א‬٣L٨  J٤
‫א‬   ‫א‬  ‫א‬  ‫א‬ E١٨{٠٠٠F    ٤L١٥   J٥
K‫א‬
E٥٠{٠٠٠F‫א‬E١٤٠{٠٠٠F‫א‬ ٥L١٦  J٦
K‫א‬
KE٢٥٠٠F٥L١٧  J٧
K‫א‬E٦٥٠٠F‫א‬‫א‬٥L٢٩  J٨
 
 W‫א‬
 K‫א‬‫א‬‫א‬  J١
K‫א‬‫א‬‫א‬‫א‬‫א‬  J٢
K‫א‬‫א‬‫א‬‫א‬  J٣

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 ١–
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬

٤
‫א‬‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 

 ‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 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
 
 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

- ٦٢ -
 ‫א‬‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 

 W
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬   ‫א‬ ‫א‬   K‫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
 
 W2
‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬    
 K‫א‬
 
 
 
 
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 ‫א‬‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 

 W‫א‬
 
 W‫א‬‫א‬
 
 W‫א‬‫א‬
‫א‬ ‫א‬  ،   ‫א‬ ‫א‬   ‫א‬  ‫א‬ 
‫א‬‫א‬‫א‬K‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬E‫א‬F
 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

 

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،‫א‬ ‫א‬
 
 
 
 
 

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 ‫א‬‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 

 ‫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
 
 
 
 
 

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 ‫א‬‫א‬‫א‬ ١٠١ 
‫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
 
 W‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
 
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
   ،‫א‬     ،‫א‬   ‫א‬ ‫א‬ 
 W‫א‬‫א‬K

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‫א‬‫א‬‫א‬ ١٠١ 
‫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
 

 

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 ‫א‬‫א‬‫א‬ ١٠١ 
‫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  
٢{٠٤٠{٠٠٠
 

 ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل اﻟﺜﺎﺑﺘﺔ‬

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

 ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل ﻏﻴﺮ اﻟﻤﻠﻤﻮﺳﺔ‬

 ‫إﺟﻤﺎﻟﻲ اﻷﺻﻮل‬   ٢{٠٤٠{٠٠٠

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

‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم اﻟﻤﺘﺪاوﻟﺔ‬

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

‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم ﻏﻴﺮ اﻟﻤﺘﺪاوﻟﺔ‬

 

W‫א‬      
 ‫א‬ ١{٢٠٠{٠٠٠  
 ‫א‬ ٣٨٥{٠٠٠  
 ‫א‬ ١{٥٨٥{٠٠٠
 

‫إﺟﻤﺎﻟﻲ اﻟﺨﺼﻮم وﺣﻘﻮق اﻟﻤﻠﻜﻴﺔ‬   ٢{٠٤٠{٠٠٠

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 ‫א‬‫א‬‫א‬ ١٠١ 
‫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

 
 
 
 
 
 
 

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 ‫א‬‫א‬‫א‬ ١٠١ 
‫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
   
   
 
   W    
   

 ‫א‬  ١٢٠{٠٠٠  
 
   ٩٠٠٠  
 
 ‫א‬ ٣٠{٠٠٠  
 
   
    ١٥٩{٠٠٠
 ‫א‬‫א‬
 
     

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

 
 
 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 ١٠١ 
‫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
 ‫ א‬٣{١١٠{٠٠٠ ٣{١١٠{٠٠٠
  
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 
 
 

FEK‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬FK?E‫א‬‫א‬?،‫א‬‫א‬‫א‬F J١‫א‬‫א‬ -٦
KE‫א‬‫א‬?‫א‬‫א‬?،
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 ‫א‬‫א‬‫א‬ ١٠١ 
‫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 ١٠١ 
‫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 ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 

Statement of Cash Flows ٧‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬
 
 
 W‫א‬‫א‬
 
 K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
 
 W‫א‬‫א‬
 
 W J‫א‬‫א‬‫א‬ J‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J١
‫א‬‫א‬‫א‬ J‫א‬F‫א‬‫א‬‫א‬
 KE‫א‬‫א‬‫א‬ J J‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J٢
‫א‬‫א‬ J‫א‬F ‫א‬‫א‬ ‫א‬
 KE‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬ J٣
‫א‬‫א‬ J‫א‬F‫א‬‫א‬‫א‬
 KE‫א‬‫א‬ J‫א‬
 
 
 

. ‫ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت اﻟﺮﺟﻮع ﻟﻤﻌﻴﺎر اﻟﻌﺮض واﻻﻓﺼﺎح اﻟﻌﺎم‬-٧

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‫א‬‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 

 W‫א‬‫א‬
 ‫א‬‫• א‬
‫א‬‫• א‬
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
١٤٢٧     ١٤٢٦
 ‫א‬  ‫א‬‫א‬‫א‬‫א‬  ‫א‬
xx    ‫א‬W xx
 xx    W  xx
 xx    ‫א‬‫א‬‫א‬‫א‬‫א‬W  xx
xxx    ‫א‬‫א‬‫א‬‫א‬ xxx
       
     ‫א‬‫א‬‫א‬‫א‬  
xx    ‫א‬W  xx
 xx    ‫א‬‫א‬W  xx
 xx    ‫א‬‫א‬W  xx
xxx   ‫א‬‫א‬‫א‬‫א‬ xxx
       
     ‫א‬‫א‬‫א‬‫א‬  
xx    ‫א‬W  xx
 xx    ‫א‬W  xx
 xx    W  xx
xxx    ‫א‬‫א‬‫א‬‫א‬ xxx
 xxx   ‫א‬‫א‬‫א‬‫א‬‫א‬  xxx
xxx    ‫א‬‫א‬‫א‬‫א‬‫א‬ xxx
 xxx    ‫א‬‫א‬‫א‬‫א‬  xxx
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‫א‬‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 

 W‫א‬‫א‬‫א‬‫א‬‫א‬
  
١٤٢٧     ١٤٢٦
 ‫א‬  ‫א‬‫א‬‫א‬‫א‬  ‫א‬
xx    ‫א‬ xx
     ‫א‬  
 xx    ‫א‬  xx
xx    ‫א‬ xx
 xx    ‫א‬‫א‬‫א‬   xx
 xx    ‫א‬‫א‬  xx
 xx    ‫א‬‫א‬‫א‬‫א‬  xx
     ‫א‬‫א‬  
 xx    ‫א‬‫א‬‫א‬‫א‬  xx
   ‫א‬‫א‬‫א‬‫א‬
 xx    ‫א‬‫א‬‫א‬‫א‬‫א‬  xx
 xx    ‫א‬‫א‬  xx
 xxx   ‫א‬‫א‬‫א‬‫א‬  xxx
     ‫א‬‫א‬‫א‬‫א‬  
 xx    ‫א‬‫א‬  xx
xx    ‫א‬ xx
 xx      xx
xxx    ‫א‬‫א‬‫א‬‫א‬ xxx
 xx   ‫א‬‫א‬‫א‬‫א‬‫א‬  xx
xx    ‫א‬‫א‬‫א‬‫א‬‫א‬ xx
xx    ‫א‬‫א‬‫א‬‫א‬ xx
 

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 ‫א‬‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 

 W‫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
 
 

- ٧٧ -
 ‫א‬‫א‬‫א‬ ١٠١ 
‫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
 

- ٧٨ -
 ‫א‬‫א‬‫א‬ ١٠١ 
‫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
‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬   E  F .٦
 K‫א‬‫א‬‫א‬
 

- ٧٩ -
 ‫א‬‫א‬‫א‬ ١٠١ 
‫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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

- ٨٠ -
 ١–
‫א‬‫א‬
 ‫א‬‫א‬

٥
‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 ‫א‬‫א‬W‫א‬‫א‬
W‫א‬‫א‬
 W‫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
 
 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
- ٨١ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 W
 
‫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
 
 W‫א‬‫א‬
 

 W‫א‬W 
 

W‫א‬‫ א‬ J١
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬  ‫א‬   ‫א‬     K‫א‬‫א‬ ، ‫א‬
‫א‬ ‫א‬     ،   ELF ‫א‬   

- ٨٢ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬F
 W٨K
 
‫א‬‫א‬    ‫א‬ ،  ٢٤٠{٠٠٠  ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬ 
 K٢٢٠{٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
   ، E٢٢٠{٠٠٠  J٢٤٠{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 -٨
K‫א‬‫א‬?‫א‬‫א‬?،
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 ‫א‬‫א‬ ١٠١ 
‫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

 
‫א‬‫א‬
 W‫א‬‫א‬‫א‬  
‫א‬ ٢٠{٠٠٠

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 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 W ‫א‬‫ א‬ J٢

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
 
 
 W‫א‬‫א‬‫א‬
 
 
 
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‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 ‫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  EF ٤٥{٠٠٠
 
 
 
 
 ‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
        ١٤٢٣L١٢L٣٠     L   ٤٥{٠٠٠
 
 
 
 
   
   

- ٨٦ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

‫א‬‫א‬،‫א‬‫א‬ W‫א‬‫ א‬ J


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
‫א‬L٤٥{٠٠٠
 
 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  
 
 

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‫א‬‫א‬ ١٠١ 
‫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

 
 
 
 

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 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 W‫א‬‫א‬‫א‬W 
 
W‫א‬‫א‬‫א‬‫ א‬ J١
‫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

 
 
 
- ٨٩ -
 ‫א‬‫א‬ ١٠١ 
‫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‫ א‬ J٢
‫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
 

- ٩٠ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

‫א‬  ‫א‬   ‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬‫א‬   
 W‫א‬‫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
     
     
 
 
     
 
 
 

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 ‫א‬‫א‬ ١٠١ 
‫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      
 
 
 EF ٤٠{٠٠٠
 
   ‫א‬   ، ‫א‬‫א‬ ‫א‬ ‫א‬  ‫א‬   W‫א‬ ‫ א‬ J

W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 
‫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
 
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‫א‬‫א‬ ١٠١ 
‫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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 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 W‫א‬‫א‬‫א‬‫א‬
 
 ‫א‬
 ‫א‬‫א‬ ٤٠{٠٠٠    

 
 
 ‫א‬‫א‬
 W‫א‬‫א‬‫א‬      
‫א‬ ٨٠{٠٠٠

 
 
 W2
‫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
 
 
 
 
 
 
 

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 ‫א‬‫א‬ ١٠١ 
‫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
 W٩‫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 -٩
K‫א‬‫א‬?‫א‬‫א‬?،
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 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 W‫א‬
 K٢٤٠{٠٠٠‫א‬‫א‬‫א‬‫ א‬ J١
K٤٥{٠٠٠‫א‬‫ א‬ J٢
٨٥{٠٠٠‫א‬‫א‬‫א‬‫ א‬ J٣
K١٤٢٣L١٢L٣٠
 W‫א‬
 W‫א‬‫א‬
 ‫• א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬ •
‫א‬‫א‬ •
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

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 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 ‫א‬‫א‬
‫א‬‫א‬ ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬
‫א‬ ‫א‬
  ‫א‬‫א‬       

‫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
٢٤٠{٠٠٠  ٢٢٠{٠٠٠ ‫א‬
٢٤٠{٠٠٠   ٢٠{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

 
 
 
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 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

W‫א‬‫א‬
 
‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬
W‫א‬‫• א‬
W F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
KE‫א‬‫א‬‫א‬
W‫א‬‫א‬ •
‫א‬‫א‬‫א‬
WEF‫א‬‫א‬ •
E‫א‬‫א‬‫א‬‫א‬‫א‬WF‫א‬‫א‬‫א‬
WE‫א‬F‫א‬‫• א‬
 KE‫א‬‫א‬‫א‬WF‫א‬‫א‬
 
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬ •
K‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫• א‬

- ٩٨ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 W‫א‬
‫א‬،‫א‬‫א‬
‫א‬ ‫א‬،‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬
 W
‫א‬‫א‬٥٠٠٠٠‫א‬‫א‬‫א‬
 W

 ‫א‬L٥٠٠٠٠
 ‫א‬L٥٠٠٠٠
 
 W‫א‬
 ‫א‬‫א‬‫א‬
 W‫א‬
 ‫א‬L٥٠٠٠٠
 ‫א‬L٥٠٠٠٠
 W‫א‬‫א‬
 ‫א‬‫א‬L٥٠٠٠٠
 ‫א‬L٥٠٠٠٠
 
‫א‬‫א‬‫א‬
‫א‬‫א‬L٥٠٠٠٠
 ‫א‬L٥٠٠٠٠

 
 
- ٩٩ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬ ١ J 

 W‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬L ٥٠٠٠
 ‫א‬L٥٠٠٠
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
     ‫א‬L        
٥٠٠٠

 

 
‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
     ‫א‬L      ‫א‬L‫ א‬ ٥٠٠٠
٥٠٠٠

 

 
 W
 K‫א‬ •
K‫א‬‫א‬ •
K‫א‬‫א‬‫א‬

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 ‫א‬‫א‬ ١٠١ 
‫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
 
 K‫א‬EF .٦
 
 
 
 
 

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 ‫א‬‫א‬ ١٠١ 
‫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       

‫א‬
  ٥٠٠٠٠     ٥٠٠٠٠       ٥٠٠٠٠  
  ٧٥٠٠٠     ٧٥٠٠٠       ٧٥٠٠٠  
    ٦٠٠٠٠           ٥٥٠٠٠  ‫א‬
 ٢٠٠٠٠
   ٢٠٠٠٠        ٢٠٠٠٠    ‫א‬
 
١٦٠٠            ٣٠٠٠  ‫א‬
 
  ٤٠٠٠ ١٠٠٠      
   ‫א‬‫א‬
   ٣٠٠٠ ٦٥٠٠٠  
‫א‬
١٠٠٠٠٠ ١٠٠٠٠٠ ١٠٠٠٠٠

‫إﺟﻤﺎﻟﻲ‬

 

 E‫א‬F‫א‬

‫א‬

 K‫א‬‫א‬‫א‬‫א‬W‫א‬

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 ١–
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬

٦
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 ‫א‬‫א‬‫א‬W‫א‬‫א‬
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 •

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
 
- ١٠٥ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 W
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬K
 
 W‫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
 K١٠?‫א‬‫א‬
 
،‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W١١‫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-١٠
  K٦‫א‬،٦‫א‬،‫א‬‫א‬-١١
- ١٠٦ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬٪٩‫א‬‫א‬،‫א‬‫א‬ 
‫א‬K١٢‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٣‫א‬
 
 

 W‫א‬‫א‬
 

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬،‫א‬‫א‬‫א‬، ‫א‬
 W١٤‫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
 
 E٪٩x١٢٠{٠٠٠F‫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 J١٢
 K١٤٢٤‫א‬‫א‬٪٩
 K١١٩‫א‬‫א‬‫א‬‫א‬‫א‬ J١٣
K‫א‬‫א‬،?W‫א‬?،‫א‬‫א‬‫א‬‫א‬ -١٤
- ١٠٧ -
 ‫א‬‫א‬ ١٠١ 
‫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
 
 
 
 
 

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 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 W‫א‬‫א‬‫א‬ •
 
 
 ‫א‬‫א‬‫א‬L١٢٠{٠٠٠
 
 ‫א‬‫א‬‫א‬L١٠٨٠٠
 ‫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
 
 W‫א‬‫א‬‫א‬
 
‫א‬‫א‬٪٩‫א‬‫א‬‫א‬
 ‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬٪٢‫א‬
 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬
 

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 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬٪٩ •
 K‫א‬
 K‫א‬‫א‬‫א‬٪٢ •

 W
 K٣٥٠{٠٠٠‫א‬،،‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬
 K‫א‬‫א‬
 

 W‫א‬
 ٣١٥٠٠Z٪٩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٣١٥٠٠
 E‫א‬F‫א‬‫א‬‫א‬L٧٠٠٠
 ‫א‬‫א‬‫א‬L٣٨٥٠٠
 
 E‫א‬‫א‬‫א‬F
 
 W‫א‬
 
 ‫א‬‫א‬‫א‬L٣٨٥٠٠
 ‫א‬L٣٨٥٠٠
 
 E‫א‬‫א‬‫א‬F
 
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 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 W‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 
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
 
 W‫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

- ١١١ -
‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 W‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 W١٤٢١
 ٧٥٠٠Z٢D١٥٠٠٠Z‫א‬
 
 W‫א‬‫א‬
 
 ‫א‬L٧٥٠٠
 ‫א‬L٧٥٠٠
 
 E١٤٢١‫א‬F
 
 W١٥‫א‬‫א‬‫א‬‫א‬
 
‫א‬
‫א‬ ٧٥٠٠

 
 
‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬  
‫א‬ ٧٥٠٠

 

‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -١٥
K‫א‬‫א‬‫א‬
- ١١٢ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 W١٤٢٢
 ٢٠٠٠٠ZE٢D٢٠٠٠٠Fx٢Z‫א‬
 
 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

 

- ١١٣ -
‫א‬‫א‬ ١٠١ 
‫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

 
 
 
 
 

- ١١٤ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 W‫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
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

- ١١٥ -
 ‫א‬‫א‬ ١٠١ 
‫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
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬EF .٦
 K‫א‬‫א‬‫א‬
 
 
 
 
 
 
 
 
 

- ١١٦ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

 W‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬  J١
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  J٢
،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  J٣
‫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  J٤
‫؟‬‫א‬‫א‬K
 
 K١٥٧٥٠ JK٢٩٢٥٠ JK١٤٦٢٥ JK١٨٠٠٠ J
 

- ١١٧ -
 ‫א‬‫א‬ ١٠١ 
‫א‬‫א‬‫א‬ ١ J 

‫א‬‫א‬‫א‬‫א‬١٤٢١L١L١‫א‬  J٥
،٢٠٠{٠٠٠‫א‬‫א‬١٤٢٢،١٢٠{٠٠٠‫א‬
K٢٥٠{٠٠٠‫א‬‫א‬١٤٢٣
 ‫؟‬١٤٢٢‫א‬
 
 K١٢٠{٠٠٠ JK١٠٠{٠٠٠ J
 K٢٥٠{٠٠٠ JK٢٠٠{٠٠٠ J

- ١١٨ -
 ١٠١ 
‫א‬
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‫א‬‫א‬
 K  J١
  K  J ٢
  K  J ٣
  K  J ٤
K  J ٥
  K  J ٦
 
 
 
 
 
 
 
- ١١٩ -
 ١٠١ 
‫א‬
١ J 

 
 ‫א‬‫א‬
W‫א‬‫א‬
 
  K√  J١
KX  J٢
KX  J٣
K√  J٤
K√  J٥
 
 W‫א‬‫א‬
 
 W‫א‬‫א‬
 
 K  J١
K  J٢
K  J٣
K  J٤
K  J٥
 
 
 
 

- ١٢٠ -
 ١٠١ 
‫א‬
١ J 

 ‫א‬‫א‬
 
W‫א‬‫א‬

X  J١
 
X  J٢
 
X  J٣
 
√  J٤
√  J٥
 
√  J٦
 
 
 W‫א‬‫א‬
 
W‫א‬‫א‬  J١
 ‫א‬     ‫א‬ 
‫א‬ ‫א‬  
        ٨٠{٠٠٠
 ‫א‬L
١٤٢٣L٣L١ ١   ٢٠{٠٠٠
 ‫א‬‫א‬L
    ١٢{٠٠٠
 ‫א‬L
   ‫א‬L   ٤٥٠{٠٠٠
 
       
 
  ‫ رأس اﻟﻤﺎل‬/‫ﺣـ‬ ٥٦٢{٠٠٠  
   E‫א‬‫א‬F  
     
 
  ‫א‬‫א‬L
٥٠{٠٠٠
١٤٢٣L٣L٥  
٢  
٣٥{٠٠٠  
   E‫א‬‫א‬F‫א‬‫א‬L
 ‫א‬L ١٥{٠٠٠  
 
  ‫א‬‫א‬‫א‬‫א‬F  
   
 E‫א‬‫א‬  
     

- ١٢١ -
 ١٠١ 
‫א‬
١ J 

 
       
 
 
‫א‬L  ٢٥٠
١٤٢٣L٣L٦ ٣  

 ‫א‬L  ٢٥٠
   
 E‫א‬‫א‬‫א‬F  

   
 
 

  ‫א‬L ٣٥{٠٠٠
 
١٤٢٣L٣L٨ ٤  ‫א‬L
٣٥{٠٠٠  
 EF
   
 
   
‫א‬L
١٤٢٣L٤L١٥ ١٨{٠٠٠
٥  ‫א‬‫א‬‫א‬L ١٨{٠٠٠
   E‫א‬L‫א‬F
 
       
 
     

١٤٢٣L٥L١٦  E‫א‬F‫א‬L ٩٠{٠٠٠

٦  
‫א‬L
  ٥٠{٠٠٠
 ‫א‬‫א‬‫א‬L ١٤٠{٠٠٠
   
  E‫א‬F  
     
 

١٤٢٣L٥L١٧ L  ٢٥٠٠

٧  

   ‫א‬L  ٢٥٠٠  
   EF  
 

 
 

   
 

 ٨ ‫א‬L  ٦٥٠٠
١٤٢٣L٥L٢٩
 ‫א‬L  ٦٥٠٠
 
 E‫א‬‫א‬F
 
   
 ‫א‬ ٨١٤{٢٥٠ ٨١٤{٢٥٠
 
 
 
 
 
 

- ١٢٢ -
 ١٠١ 
‫א‬
١ J 

 
W‫א‬‫א‬‫א‬‫א‬‫א‬  J٢
 
 ‫א‬‫א‬L
‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬ ‫اﻟﺘﺎرﻳﺦ‬ ‫رﻗﻢ ﻗﻴﺪ‬ ‫ﺑﻴـــــــــــــــﺎن‬ ‫اﻟﻤﺒﻠﻎ‬
‫اﻟﻴﻮﻣﻴﺔ‬ ‫اﻟﻴﻮﻣﻴﺔ‬
١٤٢٣L٣L١  ١   ٥٦٢{٠٠٠        
         
       
       
  ١٤٢٣L١٢L٣٠  EF ٥٦٢{٠٠٠
 ‫ א‬٥٦٢{٠٠٠  ‫ א‬٥٦٢{٠٠٠
 ١٤٢٤L١L١ ٥٦٢{٠٠٠    
 
 
 ‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
١٤٢٣L٣L٥  ٢ ‫א‬‫א‬L ١٥٠٠٠ ١٤٢٣L٣L١  ١ ‫א‬L ٨٠{٠٠٠

 ١٤٢٣L٣L٦  ٣ ‫א‬L  ٢٥٠ ١٤٢٣L٤L١٥  ٥ ‫א‬‫א‬‫א‬L  ١٨٠٠٠

 ١٤٢٣L٣L٨  ٤  ‫א‬L ٣٥٠٠٠ ١٤٢٣L٥L١٦  ٦ ‫א‬‫א‬‫א‬L ٥٠{٠٠٠
 

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

     
١٤٢٣L١٢L٣٠  EF ٩١{٢٥٠
 ‫א‬ ١٤٨{٠٠٠  ‫א‬  ١٤٨{٠٠٠

   ١٤٢٤L١L١  ٩١{٢٥٠
 
 
 
 
 
- ١٢٣ -
 ١٠١ 
‫א‬
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 ‫א‬L ١٢٠٠٠
 
         
     
١٤٢٣L١٢L٣٠ EF ١٢٠٠٠
 ‫א‬ ١٢٠٠٠  ‫א‬  ١٢٠٠٠

    ١٤٢٤L١L١  ١٢٠٠٠

 
 ‫א‬‫א‬L
‫א‬    ‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬
  ١٤٢٣L٣L١  ٦ ‫א‬L ٤٥٠{٠٠٠
     
     
   
 
     
١٤٢٣L١٢L٣٠ EF ٤٥٠{٠٠٠
 ‫א‬ ٤٥٠{٠٠٠  ‫א‬  ٤٥٠{٠٠٠

    ١٤٢٤L١L١  ٤٥٠{٠٠٠

 
 

- ١٢٤ -
 ١٠١ 
‫א‬
١ J 

 ‫א‬‫א‬‫א‬L
‫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

‫א‬‫א‬L
‫א‬   ‫א‬ ‫א‬   ‫א‬

- ١٢٥ -
 ١٠١ 
‫א‬
١ J 

‫א‬ ‫א‬
١٤٢٣L٥L١٧ ٧   L   ٢٥٠٠ ١٤٢٣L٣L٨ ٤ ‫א‬L  ٣٥٠٠٠
 ‫א‬  
 
   
 
 
   
EF ٣٢٥٠٠
١٤٢٣L١٢L٣٠
‫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

 
 
 
‫א‬‫א‬ L

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 ١٠١ 
‫א‬
١ J 

‫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

 
 
 
 
 
 
 
 
 

- ١٢٧ -
 ١٠١ 
‫א‬
١ J 

 
W‫א‬‫א‬‫א‬‫א‬  J٣
 
 
 ‫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
 

 
 

- ١٢٨ -
 ١٠١ 
‫א‬
١ J 

 ‫א‬‫א‬‫א‬

 W‫א‬‫א‬

 KX K١
K√ K٢
K√ K٣
KX K٤
KX K٥
K√ K٦

 
 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

- ١٢٩ -
 ١٠١ 
‫א‬
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  ٢٦٦{٥٠٠  ‫א‬  ٢٦٦{٥٠٠

 

 

- ١٣٠ -
 ١٠١ 
‫א‬
١ J 

 ‫א‬‫א‬

 W‫א‬‫א‬
 
 X K١
 
 √ K٢
 
 X K٣
 
 √ K٤
 
√ K٥
 
 X K٦
 

- ١٣١ -
 ١٠١ 
‫א‬
١ J 

 W‫א‬‫א‬
‫א‬‫א‬ ‫ﻗﺎﺋﻤﺔ اﻟﺪﺧﻞ‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬
‫א‬ ‫א‬
  ‫א‬‫א‬        ‫اﺳﻢ اﻟﺤﺴﺎب‬

‫א‬
   ٥٠٠٠٠    ٥٠٠٠٠  ٥٠٠٠٠  
 
   ٧٥٠٠٠      ٧٥٠٠٠  ٧٥٠٠٠  

 
  ٦٠٠٠٠
 
 ٦٠٠٠٠  ٥٠٠٠    ٥٥٠٠٠  ‫א‬
      ‫א‬
 ٢٠٠٠٠ ٢٠٠٠٠
 ٢٠٠٠٠ ١٦٠٠  ١٦٠٠ ١٤٠٠ ٣٠٠٠  ‫א‬
   
  ٤٠٠٠  
٤٠٠٠ ١٠٠٠  
 ٥٠٠٠  
 ٣٠٠٠ ٣٠٠٠ ٦٥٠٠٠  ٦٨٠٠٠
 
 ‫א‬‫א‬
١٠٠٠٠٠ ١٠٠٠٠٠ ١٠٠٠٠٠ ‫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

 

- ١٣٢ -
 ١٠١ 
‫א‬
١ J 

 ‫א‬‫א‬

 W‫א‬‫א‬

 √ .١
X .٢
 √ .٣
X .٤
 √ .٥
X .٦

 W‫א‬‫א‬

‫أ‬ .١

‫ ب‬.٢

‫ د‬.٣

‫ أ‬.٤

‫ ج‬.٥

 
 
 
 
 
 
 
 

- ١٣٣ -
 ١٠١ 
‫א‬
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
- ١٣٤ -
 ١٠١ 
‫א‬
١ J 

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

Owner's Equity  ‫א‬
Balance Sheet  ‫א‬‫א‬
Income Statement  ‫א‬
Statement of Cash Flows  ‫א‬‫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
Balancing  ‫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

- ١٣٥ -
 ١٠١ 
‫א‬‫א‬
١ J 

 ‫א‬‫א‬
 
،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫ƒ א‬
 K١٤٠٧
 
،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫ƒ א‬
 K١٤١٣
 
 K١٤٠٨،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،،، ƒ
 
  K١٤١٥،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫ƒ א‬
 
K١٤١٠،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ƒ
 
 K١٣٩٨،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ƒ
 ١٠١ 
‫א‬
١ J 

 ‫א‬
 W‫א‬‫א‬
 ١KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬

 ٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
 ٣KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
 ٣KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬
 ٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
 ٥KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬
 ٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
 ٨KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬
١٢KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKE١F
W‫א‬‫א‬
 ١٤KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
١٥KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
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