مبادئ المحاسبة

Session 1
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Universal Knowledge Solutions s.a.l
1.1.1

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1.1.2
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1.1. 9
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50000
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11
Session2
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22
Session 3
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Session 4
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Session 5
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Session 6+7
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1.6+7.1
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96

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1.9.2
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2007/12/31

Subsections
: :
subtotals
Totals
720185
6140
5790
11930
708225
525305
182950
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56230
10860
3100
630
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59.700 2006 280300 = 59700 340.000
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340.000
59.700
280.300

.

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98

2007 521980
9100 2525 17400
527755
521980

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2007 62150
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2007/21/31
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211200
100

2007/12/31
52950
91080
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21400
15570
4720
10850
52250
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1140
1800
30360
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1.9.4
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499.8 /
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103
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36 /
36 /
28 /
28 /
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7.2 /
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1.9.8
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104

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3.000
3.000 /

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FOB Destination .
105
:
7.000 FOB Destination
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7.000 /
4800 /
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400 /
400 /

:
400 /
400 /
106
Session 10
.
:

.
:
:
107
1.10.1
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.

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1.10.2

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108

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70000
100000
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50000
70000
100000
300000
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109

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90000 15000 180000 35000 20000 .

=
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:

90000
15000
180000
35000
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300000
20000
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110
1.10.5

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1996/10/15 1000000.
2250000. 450000. .
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112

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1.10.8
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1995/6/10 15000. , 995/6/25
8000. .
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15000
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8000
8000
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995/3/5 20000
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114
115
Session 11-12
:

:
.
:
.
116
1.11-12.1 :1
1/1
:
100000 10000 25000 35000 15000
1/4 30000 40000
1/4 50000 %12 12000
500 700 800.
1/7 5000 %2
1/9
1/10 20000 %10 %5
5000
1/15 3000
1/17 25000 %8 %10
700
1/18 10000 5000
1/20
1/22 17000 %5 %10
1500
10000
1/24 2000 .
-1
-2 :
117
:
:
100000
10000
25000
1/1
:
35000
15000
85000
30000 /
40000
70000
1/2
12
50000
*100
= 6000
44000 = 6000 50000

44000
1/4
12000 /
40000
/ )(
%12
500
700
800
2000
* 5000
5000
118
1/7

2
= 100
10
5000
5000
4900
1/9
100
10
* 5000
100
= 2000
18000 = 2000 2000

18000
1/10
5000
12100
900
/
5
1800
/ )
100
= 900 (
* 3000
3000
1/15
* 25000
8
100
= 2000
23000 = 2000 2500

2300
/ )(
2300
700
700
1/17
* 90
15000
119
100
150000
= 1667 = 15000 16667 16667
= 9

10000
/
/
5000
1667
16667
1/18
/ )(
15000
1500
:
15000
1/20
1500
* 17000
= 850
100
16150 = 850 17000

100
90
10000
10000
= 1111

10000
1/22
/
/
1111
5039
16150
2000
2000
10000
120
/ )(
1/24
/
16667
23000 /
2000
5039 /
38039
19372
19372
38039
1.11-12.2 :2
5000
67000
72000
35000
32000 /
5000 /
72000
67000
:
-1 50000

-2 15000 %8 %10
. 10000
-3 10000 5000

-4 7000 %10
5000
-5
-6

-7 10000 3000

-8 100

-9
200.
-10 2500
1300..
:
:
*
25000
25000
50000
121

/
/
/
8
100
* 15000
= 1200
13800 = 1200 15000

100
90
= 11111
10000
/
13800

/
10000
/ )1111 = (10000 - 11111
1111
/
2690

*
/
5000
/
5000
/
10000
* 105000
= 500
100 7000 /

/
4500
/
500
/
2000
*

/
5000
/
5000

/
5000
/
5000
* 5000 /
/
5000
/
* 10000

/
3000
/
7000

*
/
4900
/
100
/
50000

*
/
7000
/
200
/
7200
/
* 1300
/
1300
* 8500 /

2500
122
6000
1.11-12.3 : 3
: 3
6/1 80000 40000. 7/1 8/1
6/3 65000
6/10 73000 3 6/30
7/1 100.
7/10 1400..
:
:
* 80000 /
/
80000
* 65000 /

/
40000
/
25000
* 73000 /
/ )(
73000
* 40000 /
40000
/

*
/
39900
/
100
/
40000
* 73000 /
/
73000

:
/
71600
/
1400
/
73000
1.11-12.4 : 4
: 4
1/1 500000
250000
123
1/5 24000 1000
1/10 120000 %5 %6
44000

1/15 60000 %5 %8
1/30 80000 6 %5
2/2 3000 2000
2/7 50000
750
2/10
100.
2/15
250
2/25 500 750.
:
:
*
250000
500000
750000
1/1
* 25000 /

1000
24000
/
/
24000
24000
1000
124
1/5
1000
1000
1000
5
* 100 120000
= 6000
114000 = 6000 120000

100
94
44000
= 46809
114000
44000
/ )(2809 = 44000 46809
2809
67191
1/10
5
* 60000
100
= 3000
57000 = 3000 60000

57000
57000
1/15
6
5
* 100 80000
100
= 2000

78000
2000
80000
1/30
3000
2000
125
2/2
5000
* 50000
50000
50000
50000
2/7
4990
100
5000
2/10
* 57000 / )(
57000
2/15

250
250
250 / )(
250 /
500
750
1250
2/25
/
500000 /
1000 /
24250 /
5000
250 /
1250
5242520
126
516750
5242520
1.11-12.5: 5
9/21 :
1500000 2300000 , 4200000 1500000 1400000

800000 200000 700000 600000
9/22 300000 %10 %5
9/24 100000 %5

/
57000 /
50000 /
107000
107000
107000
9/25 700000 200000
60000.
10/1 210000 :
10000 100000 100000 10

20000..
10/3 80000 %10 %10
10/4 500.
10/5
10/6 200000
10/7 60000.
10/8 125000 %10
11/5
11/6
11/7 1000000
5000.
.
127
:
:

*
1500000
2300000
4200000
1500000
800000
200000

7800000
600000
700000
1400000
9/21
10
100
* 300000
= 30000
270000 = 30000 300000

9/22
270000
270000
/
/ ) (
*
47500
47500
95000
/
5
100000
100
9/24
= 5000
95000 = 5000 100000
* 760000
128
9/25

200000
500000
60000
* 21000 /

10000
10/1
100000
100000
20000
20000
10
100
* 80000
= 8000
72000 = 8000 80000

10
100
72000

7200
64800
72000
10/3
= 7200
/
/ )(64800 = 7200 72000
/
* 47500 /
47500
10/4
47000
500
47500
* 270000
270000
* 200000
129
/ ) (
10/5
10/6
200000
*
600000
60000

600000
60000
10/7
/
/
10
100
* 1250000
= 125000
10/8
56250
56250
112500
/ )(1125000 = 125000 1250000
* 270000
270000
11/5
* 56250 /
56250

51250
/
/
5000
56250
11/6
* 1000000
11/7
500000
500000
130
1.11-12.6 :6
12/31 :
30000 17500 6000 42615
57820 119575 1605 3230 575

38125 2857 1/1 1250 575 80
3165 6230 1345 6435

31760 65000 :
. 12/31 :
30000
17500
6000
42615
57820
119575
1605
3230
575
38125
1/1
28575
1250
575
80
3165
6230
1345
6435
31760

65000
230730
131
230730
1.11-12.7 : 7
: 7
1/1 50000
50000
1/5 8000 %6 %10
3000
1/10 7500. 200. 3000
1/15 5000 %10
1/20 5000. %10

100.
1/30 3000
400.
2/5 200. 300.
2/20
2/25
2/30 2000.
250.
3/5 1500
300.
3/10 10000. 6 .%8
:
:
*
50000
50000
100000
1/1
6
132
100
* 8000
= 480
7520 = 480 8000

90
100
3000
7520

334
3000
4186
1/5
= 3334
/ )(334 = 3000 3334

/
* 10700 /
10700
1/10
* 5000
= 500
4500 = 500 5000

500
1/15
4500
* 5000
5000
* 5000
5000
1/20
1/30

2600
400
3000
133
200
300
500
2/5
* 5000
5000
2/20
/ )(
* 3000
3000
* 250
/ )(
250

2000
3250
5250
/ )(
2/25
2/30
* 4186
4186
300
300
4486
3/5
1500
2986
/ .
* 10000 /
10000
134
3/10
1.11-12.8 : 8
:12/31

1/1
150000
650000

15000

10000

20000

40000
1000000
24000

25000

16000

20000

10000

15000

5000
180000
140000
150000
220000
80000

250000

66000
1840000
1840000
: :
- 12/31
- 12/31
:
150000 1/1
650000
15000
10000
40000
16000
10000
/.
24000
25000
20000

180000
135
/
20000
1000000
15000
/
/

5000
12/31
660000
140000

150000
220000
80000
1.11-12.9 : 9
:
10000 *1 / .
10000
10000 /
10000
/ .
20000
20000 *2 /
20000
:
40000
40000 /
8000 *3
/ )(
8000
80000 / )(
80000
*4
30000
/ )(

2000
32000

:
30000
30000 /
40000 *5 /
136

36000
/
/
4000
%10
:
40000
40000 /
15000 *6 /
15000
137
15000 / .
/ .
15000
Session13
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:
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- - -
- - ) ( -
- -
:

.
:
:
138
1.13.1 ) (
:
.

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- 2
- 3
- 4
),
,(
:
-1 :
.
-2 :

.
-3 :
.

.
-4 :

, , .
139
1.13.2
:

.
.
.
:

140
. ) (

.

.
1.13.3
:
.

.
:
-1
-2

.
:
-1

.
.
-2 .

.
.
1.13.4
:

:

:

141
:
-1
-2
-3
:
.1

.
.
:
.2

.

) (Catalogue

.
:
.3

.

.
.
.

.
1.13.5
:
-1
-2
-3 ) (
-4

.a
.b

.c

142
1.13.6

) (
.

.
1.13.7
.
:
) (500000.
) (100000
) (100000..
15000 : 10000 ,,
12000 8000 , 20000 ,.
:

.
:
= 400000 = 100000 500000.
400000

= 4.
100000
415000. = 60000.
440000=60000-500000.
143
410000. = 40000.
400000=40000-440000.
412000. = 48000.
3520000=48000-400000.
420000. = 80000.
240000=80000-320000.
48000. = 32000.
320000=32000-352000.
) (100000
) (100000. .

.

.
.
.
) , , (

.

.
144
1.13.9
.
:
-
-
-
1.13.10

)
( .
:

:
) (100000. .
100000
10
= 10000.
) (10000.
.
%100
%100 .

.
145
:
1985/1/1 ) (500000.
.
.
:
500000
50000
50000
50000
50000
50000
50000
50000
50000
50000
50000
10 ) (
= 50000.

450000 =50000 -500000
400000 = 50000 -450000
350000 = 50000 -400000
300000 = 50000 -350000
250000 = 50000 -300000
200000 = 50000 -250000
150000 = 50000 -200000

50000
100000
150000
200000
250000
300000
350000
400000
450000
500000
100000 = 50000 -150000
50000 = 50000 -100000

0 = 50000 -50000
:
%100
10
= %10
50000 = %10 500000
146
500000
500000
500000
500000
500000
500000
500000
500000
500000
500000
%10
50000
50000
50000
50000
50000
.50000
50000
50000
50000
50000
%10
%10
%10
%10
%10
%10
%10
%10
%10
%10
450000
400000
350000
300000
250000
200000
150000
100000
50000
-

50000
100000
150000
200000
250000
300000
350000
400000
450000
500000
500000

.
:
) (150000.
150000
10
= 15000.
) (15000. 10000
15000 . 1800 2400

.
147
1.13.11

.
.
.

.
:
:
.
:
) (500000.
) (100000. . :
500000 100000 = 400000 .
%22
%18
%15
148
%12
88000
72000
60000
48000
40000
32000
24000
312000
240000
180000
132000
92000
60000
36000
88000
160000
220000
268000
308000
340000
364000
%10
%8
%4
%6
%3
%2
20000
8000
-
16000
12000
8000
380000
392000
400000
400000
) (.
:
) (200000.
%10 . :
200000
180000
162000
145800
131220
118098
106289
95661
86095
77486
%10
20000
18000
16200
14580
13122
11809
10628
9566
8609
7748
%10
%10
%10
%10
%10
%10

180000
162000
145800
131220
118098
106289
95661
86095
77486
69738
%10
%10
%10

130262

) (130262.
) (69738 .
149
150
:

.
:
)( ) (200000.
:
29000
27000
25000
23000
21000
19000
17000
15000
13000
11000
5500
7500
9500
11500
13500
15500
17500
19500
21500
23500
.
34500
34500
34500
34500
34500
34500
34500
34500
34500
34500
100000
151
1.13.12

.

.

.
:
) (500000.
) (100000..
152
%2
%3
%4
%6
%8
%12
%15
%18
%22
%10
8000
12000
16000
24000
32000
40000
48000
60000
72000
88000
392000
380000
364000
340000
308000
268000
220000
160000
88000
-
8000
20000
36000
60000
92000
132000
180000
240000
312000
400000
400000
Session 14
:
)(2
:
None
:
153
154
1.14.1 ) (
12/31
0000
0000
: :

.
:
12/31
0000
0000
.
:
1985/1/1 500000
.:

.
1985/12/31
100000
/
100000
) (
1986/12/31
100000
100000
) (
1987/12/31
100000
100000
155
) (
1988/12/31
100000
100000
/
/
) (
1989/12/31
100000
100000
) (
:
/
500000 /1985/1/1
100000 /
500000
400000 1986/1/1
400000
500000
100000 /
400000
300000 1987/1/1
300000
400000
100000 /
300000
200000 1988/1/1
200000
300000
100000 /
/1985/12/31
/1985/12/31
/1985/12/31
/1985/12/31
200000
100000 1989/1/1
100000
200000
100000 /
/1985/12/31
100000
100000
156

.
.
1.14.2 ) (
:
12/31
0000
0000
0000
0000
/.
- -
.
.

.
) ( .
:
12/31
0000
0000
0000
0000
/.
157
/
.
:
.
:
: 1985/12/31
1985/12/31
100000
100000
100000
100000
/.
100000 /1985/1/1
500000
100000 /
4000001985/12/31
500000
/
100000 /1985/12/31
100000 /,1985/12/31
100000
100000
100000 /
1985/12/31
158
1986/12/31
1986/12/31
100000
100000
100000
100000
/.
400000 1986/1/1
100000 / 1986/12/31
300000 1986/12/31
400000
400000
100000 /1986/12/31
100000 / . 1986/12/31
100000
100000
/ 1986/12/31
100000 / 1986/12/31
1987/12/31
1987/12/31
100000
/
100000
100000
100000
/.
300000 1986/1/1
100000 / 1987/12/31
200000 1987/12/31
300000
300000
159
100000 /1987/12/31
100000 / . 1987/12/31
100000
100000
/ 1987/12/31
100000 / 1987/12/31
1988/12/31
1988/12/31
100000
/
/
100000
100000
100000
/.
200000 1988/1/1
100000 / 1988/12/31
200000
100000 1988/12/31
100000
100000 /1988/12/31
100000 / . 1988/12/31
100000
100000
/ 1988/12/31
100000 / 1988/12/31
1989/12/31
100000
160
1989/12/31
100000
100000
100000
/.
) ( :
100000 1989/1/1
100000 / 1989/12/31
100000
100000
100000 /1989/12/31
100000 / . 1989/12/31
100000
100000
/ 1989/12/31
100000 / 1989/12/31
.
) (100000.
500000 100000 =
400000.
:
400000
= 80000.
5
:
1800000 1989/1/1
80000 / 1989/12/31
1800000
) (
1800000
161
100000 1989/21/31
80000 /1989/12/31
80000 / . 1989/12/31
80000
80000
/ 1989/12/31
80000 / 1989/12/31
) (100000. .

) ( .
1.14.3 ) (
:
/12/31
0000
/
/
0000
0000
0000
/.
) / (
.
.

162

)(-

) / .
/
/ .
:
/12/31
0000
/
/
0000
0000
0000
/.
:
.
:
:
. 1985/12/31 :
1985/12/31
100000
100000
100000
163
100000
/.
500000 1985/1/1
500000 1985/12/31
100000 1985/1/1
100000 1985/12/31
100000 / .
100000 /
1985/12/31
1985/12/31
/ 1985/12/31
100000 /
1985/12/31
. 1986/12/31 :
1986/12/31
100000
/
/
100000
100000
100000
/.
500000 1986/1/1
500000 1986/12/31
500000
500000
200000 1986/1/1
100000 1985/12/31
200000
100000 / 1986/13/31
200000
164
100000 / .
100000 /
100000
100000
1986/12/31
1986/12/31
/ 1986/12/31
100000 / 1986/12/31
. 1987/12/31 :
1987/12/31
100000
100000
100000
100000
/.
500000 1987/1/1
500000 1987/12/31
500000
500000
300000 1987/1/1
200000 1987/12/31
300000
100000 / 1987/13/31
300000
100000 / .
100000 /
100000
100000
1987/12/31
1987/12/31
/ 1986/12/31
100000 /
1987/12/31
165
. 1988/12/31 :
1988/12/31
100000
100000
100000
100000
/.
500000 1988/1/1
500000 1988/12/31
500000
500000
400000 1988/1/1
300000 1987/12/31
400000
100000 / 1988/13/31
400000
100000 / .
100000 /
100000
100000
1988/12/31
1988/12/31
/ 1988/12/31
100000 / 1988/12/31
. 1989/12/31 :
1989/12/31
100000
100000
100000
100000
166
/.
0 ( :
500000 1989/1/1
500000 1989/12/31
500000
500000
500000 1989/1/1
400000 1988/12/31
500000
100000 / 1989/13/31
500000
100000 / .
100000 /
100000
100000
1989/12/31
1989/12/31
/ 1989/12/31
100000 / 1989/12/31
.
) (100000.
500000 100000 =
400000.
:
400000
5
= 80000.
500000 1989/1/1
500000 1989/12/31
500000
500000
400000 1989/1/1
320000 1988/12/31
80000 / 1989/13/31
167
400000
400000
80000 /. 1989/12/31
80000
80000 /. 1989/12/31
80000
/ 1989/12/31
80000 / 1989/12/31
/ /
.
:
-
- / .
-

.

.
:
-1

,
.
)(
-2
1.14.4
:
-1
-2
-3
-4 .
168

) (500000. ) (100000 5
.

.
o ) (.
o ) (.
169
1.14.5

: :
100000.

1989/12/31
100000
100000
/ :
100000 1989/1/1
100000 1989/12/31
100000
100000
/ . 1989/12/31
: :
) (150000.
:
1989/12/31
/
150000
100000
50000
100000 1989/1/1
100000 /1989/12/31
100000
100000
/ 1989/12/31
80000 / 1989/12/31
170
50000 /1989/12/31
/ :
.

.
:
1989/12/31
30000
30000
30000
30000
/.
150000
150000
180000 1989/1/1
30000 1989/12/31
150000 / 1989/12/31
30000 / 1989/12/31
30000 /.
1989/12/31
/ 1989/12/31
100000 / 1989/12/31
: :
) (75000.
:
1989/12/31
100000
75000
25000
171
100000 1989/1/1
100000 1989/12/31
75000 /
25000 /.
/ 1989/12/31
80000 / 1989/12/31
25000 / 1989/12/31
/
.
.
:
1989/12/31
105000
105000
105000
105000
/.
75000
75000
172
180000 1989/1/1
105000 1989/12/31
75000 / 1989/12/31
180000
180000
105000 / 1989/12/31
105000 /.
105000
105000
1989/12/31
/ 1989/12/31
105000 / 1989/12/31
: :
. ) (
/ :
1989/12/31
100000
100000
:
/
100000 1989/12/31
100000 . 1989/12/31
100000
100000
/ 1989/12/31
80000 / 1989/12/31
10000 / 1989/12/31
1.14.6
173
:
: :
) (100000.
:
1989/12/31
400000
400000
/ /
100000
100000
500000 1989/12/31
100000 1989/12/31
400000 /
1989/12/ 31
500000
500000
400000 / 1989/12/31
400000 1989/12/31
400000
400000
: :
) (150000.
:
1989/12/31
400000
/
/
400000
/ /
150000
100000
50000
174
500000 1989/12/31
100000 1989/12/31
400000 /. 1989/12/ 31
500000
500000
400000 / 1989/12/31
400000
100000 1989/12/31
400000
/ 1989/12/31
80000 / 1989/12/31
10000 /1989/12/31

.
:
1989/12/31
30000
/
/
30000
30000
30000
/.
350000
350000
175
/ /
150000
150000
500000 1989/12/31
150000 1989/12/31
350000 /. 1989/12/ 31
500000
500000
30000 /.
30000 /. 1989/12/31
1989/12/31
30000
30000
350000 /.1989/12/31
320000 1989/12/31
30000 / 1989/12/31
350000
350000
/ 1989/12/31
30000 / 1989/12/31
: :
) (75000. .
:
1989/12/31
400000
/
/
400000
/ /
75000
75000
176
150000
100000
50000
500000 1989/12/31
75000 1989/12/31
500000
25000 /. 1989/12/31
500000
400000 / 1989/12/ 31
400000 / 1989/12/31
400000
400000 1989/12/31
400000
/ 1989/12/31
80000 / 1989/12/31
25000 / 1989/12/31
/

.
:
1989/12/31
105000
105000
105000
105000
/.
425000
425000
/ /
177
75000
75000
500000 1989/12/31
75000 / 1989/12/31
425000 / . 1989/12/ 31
500000
500000
105000 / .
105000 /
105000
105000
1989/12/31
1989/12/31
425000 /1989/12/31
320000 1989/12/31
105000 / 1989/12/31
425000
425000
/ 1989/12/31
105000 / 1989/12/31
: :
, (
/ :
1989/12/31
100000
/
100000
/.
178
500000 1989/12/31
400000 /. . 1989/12/ 31
100000 /. 1989/12/ 31
500000
500000
/ 1989/12/31
80000 / 1989/12/31
100000 / 1989/12/31
- -
) / ( .
.
:
/
/
/ / :
/ .
/ :
/ )(
179
Session 15
:
:
- - - - -
- - -
- .
:
:
:
180
1.15.1
: :
o
o .

.
:
o
o .

.

.

.....

:
. :
.
.
.
.

.
.

.
.

.
181
.

)(

.
1.15.2
................ 20 /12/31

:
-1 .
-2 .
-3 .
182
................ 20 /12/31
:

.
.
:
.

.

:

.
.

.
.
:
-1 )(
:
) + ( = .
-2
.
-3

.
1.15.3
:
183
/12/31
/
/
:
12/31
0000
0000
0000
0000

) ( :
/12/31
/
/

:
: .
.
: :
.
: ) ( :

/
:
0000
0000
0000
0000
12/31
/
/

/
/

.
) (-
:
184
/12/31
0000
-0000
0000
:
1986/12/31 :
10000. 8000. .
:
:
:
10000
10000
20000
20000
12/31
/
/

/
/

10000 / 1986/12/31
2000 /...
1986/12/31
10000 /
1986/12/31
/
2000 / 1986/12/31
/12/31
10000
-2000..
8000
) (8000
. ) (2000
.
:
-1 .
-2
.
-3 /
.
185
-4 /
. /
.
186
1.15.4
:
1988/12/31
20000 %25 .
:
.
:
= 20000
:
75
= 15000.
100
12/31
20000
20000
5000
5000
:
/
20000 / 1986/12/31
/ 1988/12/31
20000 /
1988/12/31
/ 1988/12/31
5000 /...
1988/12/31
5000 / 1986/12/31
/12/31
187
20000
-5000..
15000

:
-1 1989 15000.
-2 1989 17500.
-3 1989 20000.
-4 1989 22500.
.
:
12/31
15000
15000
1988
/
/
20000
20000
/ /
15000
15000
/.. .
5000
5000
/ 1989/12/31
20000 / 1989/12/31
15000 / 1989/12/31
20000
5000 /.. . 1989/12/31

20000
5000 1989/12/31
188
5000 1989/1/1
2500 /
2500 /.
50000
5000
/ 1989/12/31
20000 / 1989/12/31
17500 / 1989/12/31
20000
2500 /.. . 1989/12/31

20000
/ 1988/12/31
2500 /... 1989/12/31

/ .
:
:
1989/1/20
20000
20000
1988
1989/12/31
20000
20000
/ /
20000
20000
5000
5000
189
5000 /.
5000
5000 1989/1/1
50000
/ 1989/12/31
20000 / 1989/12/31
20000
20000 / 1989/12/31
20000
/ 1989/12/31
5000 /... 1989/12/31

.

/ .
:
:
1989/1/20
22500
22500
1988
1989/12/31
20000
20000
/ /
22500
22500
5000
5000
2500
2500
190
5000 / 989/12/31
5000
5000 1989/1/1
50000
/ 1989/12/31
20000 / 1989/12/31
22500 / 1989/12/31
25000 / 989/12/31
225000
225000
/ 1989/12/31
5000 /... 1989/12/31

2500 / 1989/12/31
.
/
/ .
1.15.5
)
( /
.
:
-1 .
-2 .
-3 .
:
191
:
:
1989/12/31
5000. 1989/12/31 50000
%10

) (
. 1989/12/31
1989/12/31
50000
50000
50000. %100
%90
9050000
4500 =100.
5000 = 45000 50000.

.
/ 5000
. .
:
50000 / 1989/12/31
50000
5000 1989/12/31
5000
50000 1989/12/31
50000
5000 1989/1/1
5000
/ 1988/12/31
50000 /
1989/12/31
192
/ :
1989/12/31
50000
-5000..
45000
/
) (

. 1989/12/31
:
:
1989/12/31
5000. 1989/12/31
50000 %25 .

) (
. 1989/12/31
:
1989/12/31
50000
50000
7500
7500
7550000

100
= 37500.
12500 = 37500 50000.

/ 1989/12/31
7500 = 5000 12500.

:
193
50000 1989/12/31
50000
50000 / 1989/12/31
50000
12500 1989/12/31
5000 1989/1/1
12500
7500 /. 1989/1/1
12500
/ 1988/12/31
50000 / 989/12/31
/ :
1989/12/31
50000
-12500..
37500

5000.
1989/12/31 12500. / 7500.
1989/12/31
.
:
1989/12/31
5000. 1989/12/31
50000. %5

) (
. 1989/12/31
:
1989/12/31
/
50000
50000
2500
2500
194
9550000
= 47500.

10
2500 = 47500 50000.
/
2500 = 2500 5000.
:
/
50000 / 1989/12/31
50000
50000 1989/12/31
50000
/
2500 / 989/12/31
5000 1989/1/1
2500 1989/12/31
5000
5000
/ 1988/12/31
50000 / 989/12/31
/ :
1989/12/31
50000
-2500..
47500

5000.
2500. .
/
195
Session16
:

:
- - - .
:

.
.
:
:
196
1.16.1
:

.

) (
.
- -
. .

" " .

.
:
197
.

:
-1
.
-2

.
.
-3

.

.
1.16.2
.

.

/
.

.

.

.
:
.1
.2
198
1.16.3
.1

.
.
:
0000
0000
0000
0000
/12/31
/
/

/12/31
/
/

1.16.4
.2
:
/12/31
0000
0000
. /
.
:
/12/31
0000
0000
199
/ .

/ ) (-
/ .
/ :
/12/31
0000
-000..
0000
:
:
.
.
:
1.16.5
.
1989/12/31 :
96000
1200
1989/12/31 :
-1 500. .
-2 300. .
-3 1500..
:
. .:

:
200
1989/12/31
/
/

/
/

800
800
2000
2000
96000 1989/12/31
800 / 1989/12/31
95200 1998/12/31
96000
96000
1200 1989/12/31
800 / 1989/12/31
2000 /
2000
2000
/ 1989/12/31
2000 /

. / /
.
:
.
:
1989/12/31
/
/

/
/

/
/

800
800
2000
2000
1500
1500
96000 1989/12/31
96000
/
1200 1989/12/31
800 / 1989/12/31
2000
201
800 / 1989/12/31
95200 1998/12/31
96000
2000 / 989/12/31
2000
1500 1989/12/31
1500
1500 / 989/12/31
1500
/ 1989/12/31
2000 / 989/12/31
1500 /
1989/12/31
:
1989/12/31
95200
-1500..
93700
/
/ / .

. /
.
.
1.16.6
)
( . .
:
-1 .
= .
-2 .
< .
-3 .
> .
1.16.7
.1
1989/12/31 :
45500
3500
202
4000
1989/12/31 :
-1 500. .
-2 %8 .
:
- .
. :
:
1989/12/31
500
500
4000
4000
3600
3600
%8
45000
100
= 3600
45500 1989/12/31
500 / 1989/12/31
45000
45000 1998/12/31
45000
3500 1989/12/31
500 / 1989/12/31
4000
4000 / 1989/12/31
203
/
4000 /
989/12/31
4000
4000 1989/1/1
3600 / 989/12/31
7600
3600 1989/12/31
7600
/ 1989/12/31
3600 /
1989/12/31
/ :
1989/12/31
45000
-3600...
41400

.
%8

1989/12/31 .
45500
- 500
45000
%8
3600
204
1.16.8
.2
.
1989/12/31 :
45500
3500
4000
1989/12/31 :
-1 1500. .
-2 %8
:
. .:
:
1500
1500
4000
4000
1000
1000
4000
1000
5000
3520
3520
205
1989/12/31
/
/

/
/

1989/12/31
/
/

/
1989/12/31

/
/
/

1989/12/31
/
/
%8
45500 1989/12/31
45500
3500 1989/12/31
1500 / 1989/12/31
5000
1500 / 1989/12/31
44000 1998/12/31
45500
/
4000 /.. 1989/12/31
1000 / 989/12/31
5000
4000 1989/12/31
4000 / 1989/12/31
3520 /
3520 1989/12/31
8520
8520
/ 1989/12/31
1000 / 989/12/31
3520 /
1989/12/31
/ :
1989/12/31
44000
-3520
40480

.
.
/
:
45500
- 1500
45000
%8
3520
3601
206
1.16.9
.3
.
1989/12/31 :
45500.
3500 .
4000 .
1989/12/31 :
-1 3000. .
-2 %8 .
:
. .:
:
300
300
3800
3800
1000
1000
3416
3416
1989/12/31
/
/

/
/

1989/12/31
/
/

/
/
%8
45500 1989/12/31
45500
3500 1989/12/31
300 / 1989/12/31
3800
300 / 1989/12/31
45200 1998/12/31
45500
/
3800 /
1989/12/31
3800
4000 1989/12/31
3800 / 1989/12/31
3416 / 1989/12/31
3616 1989/12/31
7416
7416
207
/ 1989/12/31
3416 /
1989/12/31
/ :
1989/12/31
45200
-3616
41584

. /
.
/ :
45500
- 300
45200
%8
3616
- 200
3416
:
1989/12/31 :
20200.
300 .
1750 .
1989/12/31 :
-1 200. .
-2 %5
:
. .:
:
200
200
500
500
250
250
1989/12/31
/
/

/
/
/
/
/
/

208

20200 1989/12/31
20200
/
300 1989/12/31
200 / 1989/12/31
500
200 / 1989/12/31
20000 1998/12/31
20200
500 /
1989/12/31
500
500 / 1989/12/31
250 / 1989/12/31
1000 1989/12/31
1750 1989/12/31
1750
1750
/ 1989/12/31
250 /
1989/12/31
/ :
1989/12/31
20000
-000..
19000
. /

:

/
/
:
/
/
.
209
Session 17
:
.
:
- - - - - -
- - .
:
:
:
210
1.17.1
500
00
100
00
000
50
00
000
25
00
000
10
00
000
00
000
00
000
00
000
0.50
00
000
0.25
00
000
000
00
0000
000
0000
000
.
/12/31
.
12/31.

211
500
00
100
00
000
50
00
000
25
00
000
000
10
00
000
00
000
00
000
00
000
0.50
00
000
0.25
00
000
00
0000
000
0000
000
:
-1 . .
:
-2 :
<
-3 :
>
212
1.17.2
.
1990/12/31 65.
) (10500.
) (10435..
:
.:
:65
65
65
65
1990/12/31
/
/

/
/

10500 1990/12/31
10500
65 / 1990/12/31
65
65 / 990/12/31
10435 990/12/31
10500
/
65 / 990/12/31
65
65 / 990/12/31
:
1990/12/31
10435
213
1.17.3
.
1990/12/31 ) (11620.
) (11710. 90.
.
:
. :
:1990/12/31
/
/

/
/

90
90
90
90
11620 1990/12/31
90 / 990/12/31
90 / 1990/12/31
/
11710 1990/12/31
/
90 / 990/12/31
/
90 / 990/12/31
:
1990/12/31
11710
1.17.4
.

.

.
214
.
:
:1990/12/31
/
65
65
65
65
:
/
10500 1990/12/31
10500
65 / 990/12/31
10435 990/12/31
10500
/
65 / 1990/12/31
65
65 / 990/12/31
65
/ 1990/12/31
65 / 990/12/31
:
1990/12/31

215
10435
:
- :
1990/12/31
90
90
90
90
:
/
11620 1990/12/31
11710 1990/12/31
90 / 990/12/31
11710
11710
90 / 1990/12/31
90
90 990/12/31 /
90
90 / 990/12/31
1990/12/31

11710
216
1.17.5
: 1
1990/12/25 ) (35750.
) (35570.
) (180..
1990/12/29
) (420.
1990/12/25
) (240. .
:
. :
:1990/12/25
/
/

1990/12/29
/
/

/
/

1990/12/25 -
180
180
180
180
180
180
35750 1990/12/25
180 / 990/12/29
35750
180 / 1990/12/25
180
217
/
180 / 1990/12/25
180 / 1990/12/29
35570 1990/12/29
35750
/
180 / 990/12/29
180
: 2
1990/12/28 ) (27610.
) (27750.
) (140..
1990/12/30
.
:
. . :
:1990/12/28
/
/

1990/12/30
/
/

/
/
/.
140
140
140
140
140
140
27610 1990/12/28
140 / 990/12/28
140 / 990/12/30
27890
140 / 1990/12/25
140
218
/
180 / 1990/12/30
27750 1990/12/30
27890
/
140 / 990/12/29
180
: 3
1990/12/30 ) (44650.
) (44575.
) (75..
1990/12/31 .
:
. . :
:1990/12/30
/
/

1990/12/31
/
/

75
75
75
75
44650 1990/12/30
44650
75 / 1990/12/30
75
75 /
75
/
75 / 990/12/30
44575 1990/12/30
44650
/
75 / 990/12/29
75
/
75 1990/12/21
75
1.17.6
.

.

.
:
- .
219
1.17.7

.
:
.

.
:
.

/16/

. .
:
.1 ) (

.i
.
.ii

.
.
:
)(

0000
+ 000
0000

- 000

0000
)(

0000
000
000
0000
.2 :

.
.
:
)(
220

000
000

000
000
)(

.
.
1.17.8
) (
.
:
- :
.
- : .
- : .
.
1.17.9

. .
.
- -
.
1.17.10
:

221
) ,(
.
:

222
Session 18
1.18.1 1
:
1990/1/1 :
1990/1/1
35000
5000
130000
40000
50000
107500
175000
42500
1/1
250000
180000
32500
5000
60000
65000
430000
430000
:
-1 55000. 82500. .
223
-2 89000. 11500.
-3 3500. 6000. .
-4 2250. 10000.
1500. .
-5 47500.
95000. .
-6 . 20000. 19000
. .
-7 30000 90000 .
-8 67500. 70000. .
-9 :
5500
1250
7500
1750
750
3000
250
20000
%2 %10 .
-10 9000 : .
-11 2000
-12 140000 .
:
. 1990/12/31 , 1990/12/31 1400000. .
- . 1990/12/31
224
:
:

65500
136750
40000
26000
137500
5500
10000
1000
5000
2250
35000
1250
7500
1750
3500
750
3000
250
107500
59000
225
40000
77500
204000
6000
250000
9000
2000
1500
59000
/ 1990/12/31
204000
107500
6000
137500
140000
1250
7500
3500
1750
3000
88000 ) /.(
350000
350000
/ 1990/12/31
88000 ) (
5500
9000
10000
2000
700
1500
750
500
250
1000
2250
79500
100500
226
100500
1990/12/31
.
.
.
35000
700
34300
.
250000
79550
329550
5050
500
40000
77500
4500
38800
117500
140000
136750
40000
316750
26000
65500
91500
447050
227
447050
1.18.2 2
:
1990/1/1 750000.
:
150000. 100000. . .
500000. :
250000
50000
100000
50000
50000
500000
300000. .
.
-1 400000. 450000. .
-2 25000. 40000..
-3 250000. 500000..
-4 100000. 225000. .
-5 175000. 200000. .
-6 100000. 175000. .
-7 20000. 12500. .
-8 10000. .
-9 :
10500
70000
40000
-10 75000.
-11 5000. .
-12 %5 %10
5000. %8 .
-13 165000. 200000 .
:
. . 12/31 . 1990/12/31 . 1990/12/31 :

150000
100000
50000
750000
250000
50000
100000
228
1990/1/1

/ )(
/
/
/

1990/1/2

/
/
/
50000
50000
300000
200000
400000
400000
40000
40000
450000
450000
25000
25000
250000
250000
50000
500000
225000
225000
175000
175000
200000
200000
100000
100000
175000
175000
20000
20000
12500
12500
10000
229
/ )(
/
/
/

1990/12/31
/
/

1990/12/31
/
/

1990/12/31
/
/

1990/12/31
/
/

1990/12/31
/
/

1990/12/31
/
/

1990/12/31
/
/

/
/

1990/12/31
/
/

/
/

/
/

/
/

/
/

10000
10500
70000
40000
75000
195500
5000
5000

/
/
/
/
/

1990/12/31
/
/

- 1990/12/31
100000
250000
50000
100000
50000
20000
10000
40000
10500
70000
40000
75000
55000
85000
234500
50000
1005000
750000
87500
175000
950000
25000
5000
12500
2005000
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
-
/ 1990/12/31
85000 /
40000 /
4000 /
210000
)/ (
114000
950000 /
25000 /
165000 /
1140000
/ 1990/12/31
210000 /
20000 /
)
5000 /
12500 /
10000 /
5000 /
125000 /
10500 /
230
10000 /
5000 /.. .
1000 /
83500
227500
227500
1990/12/31
.
237500
250000
750000
12500
8500
5000
50000
4500
100000
10000
90000
422500
50000
165000
50000
55000
5000
50000
49000
364000
100000
234500
1021000
1000
83500
75000
758500
87500
175000
262500
1021000
750000 1990/12/31
750000
750000
2750000
231
300000
250000 /
100000 /
200000 /
195500
234500 1990/12/31
1280000
500000 /
500000 /
100000 /
175000 /
5000 /
1280000
25000 / .
100000 /
12500 /
175000 /
87500 1990/12/31
400000
/
400000 /
400000
/
40000 /
100000 /
20000 /
10000 /
225000 /
55000 1990/12/31
450000
/
850000 1990/12/31
450000 /
450000
150000 /
50000 /
400000 /
250000 /
850000
850000
950000 1990/12/31
950000
200000 /
175000 1990/12/31
225000
450000 /
500000 /
950000
/
175000 /
50000 1990/12/31
225000
/
70000 1990/12/31
/.
70000
/
100000 1990/12/31
10500
70000
70000
232
/
10500 1990/12/31
/.
10500
10500 /
100000 /
100000
100000
40000 /
40000
250000
250000
50000
50000
/
250000 1990/12/31
250000
/
50000 1990/12/31
50000
/
100000 1990/12/31
100000
/
50000 1990/12/31
50000
100000
100000
50000
50000
25000 1990/12/31
/
25000
20000 /
20000
12500 1990/12/31
/.
125000
75000 /
75000
/
25000 /
25000
/
20000 1990/12/31
/.
20000
/
125000 /
125000
/
75000 1990/12/31
75000
5000 1990/12/31
/.
5000
10000 /
10000
5000 1990/12/31
500
233
/
40000 1990/12/31
/
40000
/
5000 /
5000
/
10000 1990/12/31
/.
10000
/
5000 /
500

/
1000 /
1000
1000 1990/12/31
1000
12500 1990/12/31
12500
/
12500 /
12500
5000 1990/12/31
500
/
5000 /
500
10000 1990/12/31
10000
/
10000 /
10000
1.18.3 3
:
1990/12/31
:

90000
45000
150000
140000
32000
62000
68500
11500
500
14500
1750
18000
1000
6500
250
3000
400000
15000
500
15000
10000
90000
65000
80000
677500
677500

.. .

) (

:
-1 5000. %10
.
-2 %8 . 1992/4/1
234
-3 :
- 15000.
- %20 20000. . 1991/1/1
- %4 .
:
- .
- .1991/12/31
- .1991/12/31
235
:
:

5000
5000
15000
8000
23000
13500
13500
500
500
1000
1300
1300
1991/12/31
/
/

/
/
/

/
/
%10

/
/
/

/
/
3
8
65000
12 100
7500
7500
3000
3000
16500
7500
3000
6000
/
/

/
/

/
/
/
/

-
/ 1991/12/31
8000 /
13500 /
500 /
1300 /
7500 /
3000 /
6000 /
145000 /
6500 /
350 /
1750 /
19200
82000
236
80000 ) (
2000 /
82000
1991/12/31
.
.
67500
39000
137000
243500
63700
32000
234500
1021000
574200
90000
22500
45000
6000
150000
13000
3000
121500
364000
135000
13500
65000
1300
237
400000
19200
419200

+
-
19200
90000
65000
155000
1021000
574200
1.18.4 :
1985/12/31 :
75000

165000
30500
1/1
57500

42000
) (1985/7/1
90000

115000
205000

27500

9500

1500

2250

11500
900

1600
6500

7000

9750

750
/
67000
25500

1750
250000
127500

100000

69250
360000

15000

15000

1000

8400

2500

4350
953000
953000
:
-1 45000. .%20
-2 50000..
-3 250..
-4 5000. %5
.
-5 %4 .1986/7/1
-6 %10.
-7 30 40000..
:
-1 .
238
-2 1985/12/31 .
-3 .1985/12/31
-4 .1985/12/31
:
1990/12/31
/
45000
/
450000

/
7500
/
7500

/
250
/
250
/
/
50000
/
50000

/
/
16500
/
15000

1500
/
8000
/
8000
%5
/
900
/
900

1985/12/31
/
1400
/
1400
%4 1986/7/1
/
4200
/
4200

/
6750
/
6750

/
2500
/
25000

239
13450
4200
6750
2500
/
/
/
/

30500
/ 1985/12/31
360000
1985/1/1
-9500
205000
350500
-15000
190000
27500
1500
29000
249500
-45000
204500
146000

350500
350500

/ 1985/12/31
7500 /
1500 /
8000 /
2250 /
1400 /
4200 /
6750 /
2500 /
1600 /
6500 /
7000 /
750 /
100400
146000 / ) (
4350
150350
150350
240
241
1985/12/31
.
.
110000
83250
29400
.
115000
5000
90000
6750
42000
12600
222650
45000
152000
73500
320500
94000
250
637400
50000
67000
25250
175
160000
8000
75000
1500
57500
7500
242
250000
100400
9750
340650
90650
1000000
127500
69250
19675
637400
:
1990/1/1
/ 1990/12/31
25000
2000
10000
88000 1/1
70000
500 /
6000
85000
70000
4400
1500
1000
201500
201500
:
-1 103000
-2 127000
-3 40000
-4 81000
-5 38250
-6 130000
-7 103500
-8 :
6000
-
3000
-
1000
-
2500
-
11000

-
- 1500
1000
-
1990/12/31 :
-1 62250. .
-2 %2 .
-3 200. .
-4 20 %10 5 .
-5 %4 .
:
-1 . 1990/13/21
-2 .
-3 . 1990/12/31
-4 . 1990/12/31
230000 1990/12/31
103000 /
127000 /
230000
230000
6000 1990/1/1
103000
243
40000 /
38250 /
25000
5750 1990/12/31
109000
109000
40000 /
81000 /
53000 1990/12/31
174000
44000 1990/1/1
130000 /
174000
70000 1990/1/1
127000 /
103500 /
1000 /
92500 1990/12/31
197000
197000
500 1990/1/1
103500 /
104000
81000 /
23000 1990/12/31
104000
38250 /
130000 /
168250
168250 1990/12/31
168250
85000 1990/12/31
85000
85000 1990/1/1
85000
2000 1990/1/1
2000
2000 1990/1/1
2000
1000 /
1000 1990/12/31
1000
1000
1500 1990/12/31
1500 1990/1/1
1500
1500
2500 /
2500
244
2500 1990/12/31
2500
1000 /
1000
1000 1990/1/1
1000
11000 /
11000
25000 1990/1/1
25000
3000 1990/12/31
3000
88000 1990/1/1
88000
88000 1990/12/31
88000
1500 /
1500
1500 1990/12/31
1500
1000 1990/1/1
1000
1990/12/31

168250
92500
5750
245
70000 1990/1/1
70000
3000 /
3000
5000 1990/12/31
5000
70000 1990/12/31
70000
1000 1990/12/31
1000
5000 /
5000
25000 1990/12/31
25000
1000 /
1000
11000 1990/12/31
11000
1000 1990/12/31
1000
23000
2000
10000
25000
88000
5000
3000
1000
2500
11000
1500
1000
439500

230000
53000
70000
1500
85000
439500
62250
62250
1000
1000
1350
1350
600
600
200
200
200
200
1250
1250
3450
200
246

1990/12/31
/
/

/
/

/
/
%2
/
/

/
/

/
/

/
/

/
/
2000
1250
2800
2800
2800
2800
/
/

/
/

/
/

/ 1990/12/31
88000 /
168250 /
36000
292250
230000 /
62250 /
292250
/ 1990/12/31
1350 /
36000 / ) (
2400 /
200 /
2000 /
1250 /
2800 /
5000 /
1000 /
11000 /
1500 /
7500
36000
36000
247
-
1990/12/31
.
.
23750
25000
1250
10000
33550
8000
2000
1800
2000
200
62250
152900
90650
92500
1850
85000
7500
2500
90000
5000
70000
123000
53000
23000
28750
248
5750
2800
600
215800
249
215800

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Session 1

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Head & Shoulders

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

) %31.11 = 225000 / 70000 = (25000 + 200000 ) / ( 50000 + 20000

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

" )(" ") /("

= 12/31 + 1/1 )(3

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

" 50000 /" /

" 60000 " / .

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

****: )***( .2005/1/1

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

1995/5/1 650000. 250000. .

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

Universal Knowledge Solutions s.a.l

**: )*( .2005/1/1