المحاسبة المالية 1

 ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<í‰‰ö¹]
‫א‬‫א‬‫א‬‫א‬

٢ J
 ١٤٢
   ١٤٢  ‫א‬
  ٢J   

 W،،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K ‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

‫א‬? ?  ? ٢ J   ? ‫א‬‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

   W    ‫א‬ ‫א‬ ‫א‬    ‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬      
   ١٤٢  ‫א‬
  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٢‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬W‫א‬‫• א‬
 ‫א‬W‫א‬‫• א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
 W‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
 ‫א‬W‫א‬‫• א‬
 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫• א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
   ١٤٢  ‫א‬
  ٢J   

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫• א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬W‫א‬‫• א‬
 ‫א‬‫א‬W‫א‬‫• א‬

 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٢ J
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
-٥-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٥W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •

 W‫א‬‫א‬
 ١‫א‬


-١-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
Purchases ‫א‬W‫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

 E١J ٢F
J ‫א‬J ‫א‬‫א‬‫א‬‫א‬ 
‫א‬،‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬
‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬
W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L

 W١
‫א‬‫א‬٣٤٠٠٠‫א‬‫א‬١١L١٣
 W‫א‬‫א‬،‫א‬
 
‫ א‬    ‫ א‬ ‫א‬ 
‫א‬ ‫א‬
١١L١٣    ‫א‬L  ٣٤٠٠٠
 ‫א‬L ٣٤٠٠٠ 
-٢-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W٢
 K‫א‬،‫א‬‫א‬
 W‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١١L١٣    ‫א‬L  ٣٤٠٠٠
 ?‫?א‬‫א‬‫א‬L ٣٤٠٠٠ 

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬، ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬
 K‫א‬

Purchase Returns and AllowancesW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
L‫א‬‫א‬L‫א‬‫א‬
‫א‬‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬Contra Account
 K‫א‬

 W‫א‬‫א‬
‫א‬ ‫א‬١١L١٥،E٢FW٣
 K٣٠٠٠‫א‬‫א‬‫א‬

-٣-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١١L١٥    ‫א‬J ‫א‬‫א‬L   ٣٠٠٠
 ‫א‬‫א‬L ٣٠٠٠ 

‫א‬‫א‬١١L١٦،E٢FW٤
١١L١٣‫א‬‫א‬‫א‬١٠٠٠‫א‬
 ‫א‬‫א‬‫א‬‫א‬

 W١١L١٦‫א‬
 ‫ א‬   ‫א‬ ‫א‬ 
‫ א‬‫א‬
١١L١٦    ‫א‬J ‫א‬‫א‬L  ١٠٠٠
 ‫א‬‫א‬L ١٠٠٠ 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫؟‬‫א‬
‫א‬‫א‬‫א‬E٢F‫א‬‫א‬‫א‬‫א‬‫א‬
٣٠٠٠٠‫א‬E٤FE٣F‫א‬‫א‬
 W‫א‬‫א‬‫א‬
-٤-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

 ‫א‬  ‫א‬J ‫א‬‫א‬L  
  ‫ א‬ ‫א‬ ‫א‬  ‫ א‬ ‫א‬
‫א‬
 ٥L١٣  ‫א‬L ٣٤٠٠٠ ٥L١٥  ‫א‬‫א‬L  ٣٠٠٠
   ٥L١٦  ‫א‬‫א‬L  ١٠٠٠
  E‫א‬F‫א‬ ٣٠٠٠٠

٣٤٠٠٠ ٣٤٠٠٠
 Purchase Discount W‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬ •
 ‫א‬‫א‬‫א‬ •

Trade DiscountW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٢٠‫א‬‫א‬‫א‬‫א‬،٨٠‫א‬١٠٠
 K‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١٠٠٠‫א‬‫א‬،‫א‬
٤٠٠‫א‬‫א‬‫א‬‫א‬‫א‬،٥٠٠٠٥٤٠٠
 K‫א‬

-٥-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
Cash DiscountW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬
 K‫א‬

 W١
‫א‬‫א‬١١٥٠٠١٠‫א‬‫א‬١٠L٢
٤٥‫א‬‫א‬٢٠‫א‬‫א‬‫א‬٪٢‫א‬٪١٠
 K 

 W‫א‬‫א‬‫א‬
 W‫א‬٤٥L٢٠L٢W‫א‬
 ‫א‬‫א‬‫א‬ ٪٢ •
 ‫א‬‫א‬‫א‬ ٢٠ •
  ٤٥‫א‬‫א‬ ٤٥ •

W‫א‬‫א‬
 W١٠L٢‫א‬‫א‬‫א‬‫א‬‫א‬

 ١١٥٠Z٪١٠×١١٥٠٠Z‫א‬‫א‬
 E‫א‬‫א‬١١٥٠–١١٢٠٠F١٠٣٥٠‫א‬‫א‬‫א‬‫א‬

-٦-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W١٠L٢‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٠L٢    ‫א‬L  ١٠٣٥٠
 ?‫א‬?‫א‬‫א‬L ١٠٣٥٠ 

 W‫א‬‫א‬‫א‬
‫א‬١٠L١٩‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 ٢٠٧=٪٢×١٠٣٥٠Z‫א‬‫א‬
 E‫א‬‫א‬٢٠٧J ١٠٣٥٠F١٠١٤٣‫א‬
 W١٠L١٩‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٠L٢٠    ?‫א‬?‫א‬‫א‬L  ١٠٣٥٠
  
 ‫א‬‫א‬L  ٢٠٧
 ‫א‬L ١٠١٤٣


‫א‬‫א‬‫א‬‫א‬‫א‬L
 K‫א‬

-٧-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K١٠٣٥٠‫א‬‫א‬٤٥
 W‫א‬‫א‬١١L١٠‫א‬‫א‬‫א‬‫א‬

‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١L١٠    ?‫א‬?‫א‬‫א‬L  ١٠٣٥٠
 ‫א‬L ١٠١٤٣
 
Freight in Expenses W‫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

 W
‫א‬‫א‬‫א‬١٣٥٠٠٠‫א‬‫א‬‫א‬‫א‬٧L٦
 K‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٧L١٢
 K١٠٦٠٠
-٨-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W٧L٦‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٧L٦    ‫א‬L  ١٣٥٠٠٠
 ‫א‬L ١٣٥٠٠٠

 
 W‫א‬٧L١٢
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
٧L١٢    ‫א‬L  ١٠٦٠٠
 ‫א‬L ١٠٦٠٠


‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬
Net PurchasesW‫א‬
 W‫א‬‫א‬
  CCC  ‫א‬
 CCC  CCC  ‫א‬W
   W
  CCC  ‫א‬‫א‬
ECCCF  CCC  ‫א‬‫א‬
 CCC   ‫א‬
-٩-
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W
 W‫א‬‫א‬‫א‬‫א‬‫א‬
١٤٢٣‫א‬‫א‬‫א‬‫א‬
 W
 ‫א‬١٥٠٠٠‫א‬‫א‬٦L٢ K١
K١٠‫א‬‫א‬‫א‬٪٥‫א‬٪١٠
‫א‬‫א‬٤٠٠‫א‬٦L٤ K٢
K‫א‬‫א‬
١٥٠٠‫א‬٦L٧ K٣
‫א‬‫א‬٦L١١ K٤
 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J ١
،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬ J ٢
‫א‬‫א‬L،‫א‬L
‫א‬ J ٣
 W‫א‬
 W‫א‬‫א‬ K١
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬ 
 ٦L٢    ‫א‬L  ١٣٥٠٠
 ‫א‬J ‫א‬‫א‬L ١٣٥٠٠ 
 ?٪١٠‫א‬‫א‬?
 ٦L٤    ‫א‬L   ٤٠٠
 ‫א‬L  ٤٠٠
 ?‫א‬‫א‬‫א‬?
 ٦L٧    ‫א‬J ‫א‬‫א‬L   ١٥٠٠
 ‫א‬‫א‬L  ١٥٠٠
- ١٠ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 ?‫א‬?
٦L١١    ‫א‬J ‫א‬‫א‬L  ١٢٠٠٠
  
 ‫א‬‫א‬L  ٦٠٠
 ‫א‬L ١١٤٠٠
 ?‫א‬‫א‬‫א‬‫א‬‫א‬ ?

 W‫א‬E٢
 ‫א‬  ‫א‬L  
‫ א‬   ‫ א‬ ‫א‬ ‫ א‬   ‫ א‬ ‫א‬
‫א‬ ‫א‬
    ٦L٢  ‫א‬‫א‬‫א‬L ١٣٥٠٠
  ‫א‬ ١٣٥٠٠  


 ‫א‬  ‫א‬L 
‫א‬   ‫א‬ ‫א‬ ‫ א‬   ‫א‬ ‫א‬
‫א‬ ‫א‬
     ٦L٤   ‫א‬L  ٤٠٠
   ‫ א‬ ٤٠٠ 

- ١١ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 ‫א‬  ‫א‬‫א‬L 

‫א‬   ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬
‫א‬ ‫א‬
 ٦L٧   ‫א‬J ‫א‬‫א‬L ١٥٠٠    
    ‫א‬ ١٥٠٠

 ‫א‬  ‫א‬‫א‬L  
‫א‬   ‫ א‬ ‫א‬ ‫א‬   ‫א‬  ‫א‬
‫א‬ ‫א‬
 ٦L١١  ‫א‬J ‫א‬‫א‬L  ٦٠٠    
     ‫א‬  ٦٠٠

 W‫א‬ (٣
 ١٣٥٠٠  ‫א‬
١٣٩٠٠  ٤٠٠  ‫א‬W
   W
  ١٥٠٠  ‫א‬‫א‬
E٢١٠٠F  ٦٠٠  ‫א‬‫א‬
١١٨٠٠   ‫א‬




- ١٢ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 E١١F
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
.‫א‬‫א‬‫א‬ EF .١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
 K‫א‬

W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٨٠٠٠‫א‬‫א‬١L١J
 K‫א‬‫א‬‫א‬‫א‬٪٢‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬٣٠٠‫א‬١L٢J
K‫א‬٥٠٠‫א‬‫א‬١L٦J
K‫א‬‫א‬‫א‬‫א‬‫א‬١L٨J

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J ١
،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬ J ٢
‫א‬L
K‫א‬ J ٣
- ١٣ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 ‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬


 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٥W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •

 W‫א‬‫א‬
 ١‫א‬


- ١٤ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
Sales ‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ 
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
‫א‬‫א‬L‫א‬،‫א‬‫א‬
W‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬L

 W١
١٦٠٠٠‫א‬‫א‬١٠L٤
 K‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫ א‬    ‫א‬  ‫א‬ 
‫א‬ ‫א‬ 
١٠L٤    ‫א‬L  ١٦٠٠٠
 ‫א‬L ١٦٠٠٠ 

 W٢
 ‫א‬‫א‬‫א‬،‫א‬‫א‬




- ١٥ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W‫א‬‫א‬‫א‬
‫ א‬   ‫א‬ ‫א‬ 
‫ א‬‫א‬
١٠L٤    ‫א‬‫א‬L  ١٦٠٠٠
 ‫א‬L ١٦٠٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬KE‫א‬LF
 K‫א‬

 Sales Returns and AllowancesW‫א‬‫א‬
‫א‬‫א‬، 
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 ‫א‬‫א‬L‫א‬‫א‬L
‫א‬‫א‬K‫א‬‫א‬L
 K‫א‬‫א‬‫א‬Contra Account
 W٣
٢٠٠٠‫א‬١٠L١٢،E٢F‫א‬
 K‫א‬
 WE‫א‬F‫א‬‫א‬‫א‬
‫ א‬    ‫ א‬ ‫א‬  
‫א‬ ‫א‬
١٠L١٢    ‫א‬‫א‬L   ٢٠٠٠
 ‫א‬J ‫א‬L  ٢٠٠٠

- ١٦ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W٤
‫א‬‫א‬‫א‬١٠L٢٥،E٢F‫א‬
‫א‬١٥٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬E‫א‬F‫א‬
‫ א‬    ‫ א‬ ‫א‬  
‫א‬ ‫א‬
١٠L٢٥    ‫א‬‫א‬L  ١٥٠٠
 ‫א‬J ‫א‬L ١٥٠٠

 ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E٢F‫א‬‫א‬‫א‬‫א‬
١٢٥٠٠‫א‬E٤FE٣F‫א‬
 W‫א‬‫א‬‫א‬

 ‫א‬  ‫א‬‫א‬L  
‫ א‬   ‫ א‬ ‫א‬ ‫ א‬   ‫א‬  ‫א‬
‫א‬ ‫א‬
١٠L١٢  ‫א‬L  ٢٠٠٠ ١٠L٤  ‫א‬L ١٦٠٠٠
  ‫א‬    
١٠L٢٥  ‫א‬L  ١٥٠٠  
 ‫א‬ 
 E‫א‬F‫א‬ ١٢٥٠٠

١٦٠٠٠ ١٦٠٠٠



- ١٧ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
Sales DiscountW‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
٧٠٠‫א‬  ‫א‬١٠٠٠٠‫א‬K‫א‬
‫א‬KE‫א‬‫א‬٧٠٠J ١٠٠٠٠F٩٣٠٠
‫א‬،‫א‬‫א‬‫א‬  ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫ א‬L
 K

 W٥
٤٥٠٠٠‫א‬‫א‬١٤٢٣L٥L١
‫א‬‫א‬،‫א‬‫א‬‫א‬
 K ١٥‫א‬‫א‬‫א‬٪٢‫א‬

 W‫א‬‫א‬‫א‬
 E‫א‬F
‫ א‬    ‫א‬  ‫א‬  
‫א‬ ‫א‬
 ٥L١    ‫א‬‫א‬J ‫א‬L   ٤٥٠٠٠
 ‫א‬L  ٤٥٠٠٠


- ١٨ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬E‫א‬‫א‬F‫א‬‫א‬K‫א‬‫א‬٥L٨
 W‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ٩٠٠ =E‫א‬‫א‬F‫א‬‫א‬٪٢× ‫א‬‫א‬‫א‬٤٥٠٠٠
 ‫א‬‫א‬E‫א‬‫א‬٩٠٠J ٤٥٠٠٠F٤٤{١٠٠

 W٥L٨‫א‬
 E‫א‬F
‫ א‬    ‫א‬  ‫א‬  
‫א‬ ‫א‬
 ٥L٨      
 ‫א‬L   ٤٤١٠٠
 ‫א‬‫א‬L   ٩٠٠
 ‫א‬‫א‬J ‫א‬L  ٤٥٠٠٠


 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٦L٢‫א‬‫א‬
 W‫א‬٤٥٠٠٠‫א‬‫א‬
 E‫א‬F
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٦L٢    ‫א‬L  ٤٥٠٠٠
 ‫א‬‫א‬J ‫א‬L ٤٥٠٠٠

- ١٩ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W
‫א‬٨٠٠٠‫א‬‫א‬٥L٤،E٥F
 K‫א‬‫א‬
 W‫א‬
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٥L٤    ‫א‬‫א‬L   ٨٠٠٠
 ‫א‬‫א‬‫א‬L  ٨٠٠٠

 ‫א‬‫א‬٣٧٠٠٠‫א‬‫א‬‫א‬
 ‫א‬  ‫א‬‫א‬J ‫א‬L  
‫ א‬  ‫ א‬ ‫ א‬‫ א‬  ‫א‬  ‫א‬
‫א‬ ‫א‬
 ٥L٤   ‫א‬‫א‬L ٨٠٠٠  ٥L١  ‫א‬L  ٤٥٠٠٠
  ‫ א‬٣٧٠٠٠  
 W‫א‬‫א‬
  ٧٤٠ =‫א‬‫א‬٪٢×‫א‬‫א‬‫א‬‫א‬٣٧٠٠٠
- ٢٠ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W٥L٨‫א‬
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٥L٨     
  ‫א‬L  ٣٦٢٦٠
 ‫א‬‫א‬L   ٧٤٠
 ‫א‬‫א‬J ‫א‬L ٣٧٠٠٠
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬٣٧٠٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬
Net SalesW‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬

 CCC   ‫א‬
  CCC  ‫א‬‫א‬W
ECCCF  CCC  ‫א‬‫א‬
 CCC   ‫א‬
 W
 W‫א‬‫א‬‫א‬‫א‬
 W١٤٢٣‫א‬‫א‬‫א‬
‫א‬‫א‬١٠٥٠٠‫א‬٩L١ K١
 K‫א‬ ٥٠٠
‫א‬‫א‬٣٠٠‫א‬٩L٣ K٢
K‫א‬‫א‬
- ٢١ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
٪١٠‫א‬٢٥٠٠٠‫א‬٩L٦ K٣
K٤٥L١٥L٤
K١٠٠٠‫א‬٩L٨ K٤
‫א‬١٥٠٠‫א‬ ‫א‬‫א‬٩L١٠ K٥
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬٩L٢٠ K٦

 W‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
L،‫א‬‫א‬L،‫א‬LW‫א‬‫א‬ J ٢
‫א‬‫א‬L،‫א‬
‫א‬ J ٣
 W‫א‬
 W‫א‬‫א‬‫א‬ K١
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٩L١   ١  ‫א‬L  ١٠٠٠٠
 ‫א‬L ١٠٠٠٠ 
 ?‫א‬‫א‬?
 ٩L٣   ٢  ‫א‬L   ٣٠٠
 ‫א‬L  ٣٠٠
?‫א‬‫א‬?
 ٩L٦   ٣  ‫א‬J ‫א‬L  ٢٢٥٠٠
 ‫א‬L ٢٢٥٠٠
 ??
 ٩L٨   ٤  ‫א‬‫א‬L   ١٠٠٠
 ‫א‬J ‫א‬L  ١٠٠٠
- ٢٢ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 ?‫א‬?
٩L١٠   ٥  ‫א‬‫א‬L   ١٥٠٠
 ‫א‬J ‫א‬L  ١٥٠٠
 ?‫א‬‫?א‬ 
٩L٢٠  ٦    
 ‫א‬L  ١٩٢٠٠
 ‫א‬‫א‬L   ٨٠٠
 ‫א‬J ‫א‬L ٢٠٠٠٠
 ?‫א‬‫א‬?

 W‫א‬
 ‫א‬  ‫א‬L  
‫א‬   ‫ א‬ ‫ א‬‫א‬   ‫א‬  ‫א‬
‫א‬ ‫א‬
 ٩L١   ‫א‬L ١٠٠٠٠    
 ٩L٦  ?‫?א‬‫א‬L ٢٢٥٠٠  
   ‫ א‬ ٣٢٥٠٠

- ٢٣ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

 ‫א‬  ‫א‬‫א‬L 
‫ א‬   ‫ א‬ ‫א‬ ‫ א‬   ‫א‬ ‫א‬
‫א‬ ‫א‬
 ٩L٢٠     ٨٠٠٠  ٩L٨   ?‫?א‬‫א‬L ١٠٠٠
   ٩L١٠  ?‫?א‬‫א‬L ١٥٠٠
  ‫א‬ ٣٧٠٠٠ 

 ‫א‬  ‫א‬L 
‫א‬   ‫ א‬ ‫ א‬‫א‬   ‫ א‬‫א‬
‫א‬ ‫א‬
     ٩L٣  ‫א‬L ٣٠٠
  ‫ א‬ ٣٠٠  

 ‫א‬  ‫א‬‫א‬L 
‫א‬   ‫ א‬ ‫ א‬‫א‬   ‫ א‬‫א‬
‫א‬ ‫א‬
    ٩L٢٠  ?‫?א‬‫א‬L ٨٠٠
 ‫ א‬ ٨٠٠ 

 W‫א‬
٣٢٥٠٠   ‫א‬
  ٢٥٠٠  ‫א‬‫א‬W
E٣٣٠٠F  ٨٠٠  ‫א‬‫א‬
٢٨٧٠٠   ‫א‬


- ٢٤ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 E٢١F
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF J ١
 K‫א‬‫א‬‫א‬‫א‬‫א‬EF J ٢
 K‫א‬‫א‬‫א‬‫א‬‫א‬EF J ٣
‫א‬‫א‬‫א‬EF J ٤
 K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
  ‫א‬‫א‬EF J ٥

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬١٠٠٠٠٠‫א‬‫א‬٩L١ J ١
K‫א‬‫א‬‫א‬٪٢٪١٠
 K٢٥٠٠‫א‬‫א‬‫א‬‫א‬‫א‬٩L٣ J ٢
‫א‬‫א‬٨٠٠٠٠‫א‬‫א‬‫א‬٩L٥ J ٣
K ١٥‫א‬‫א‬‫א‬٪٥‫א‬
٥٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬٩L٨ J ٤
K‫א‬
K‫א‬‫א‬٢٠٠٠٠‫א‬‫א‬٩L٩ J ٥
K‫א‬‫א‬‫א‬٩L١٠ J ٦
K٤٠٠٠‫א‬‫א‬٩L١٣ J ٧
K‫א‬‫א‬‫א‬٩L١٩ J ٨

 K‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
- ٢٥ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬


 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •


 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •
- ٢٦ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬١‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

Cost of Good SoldW‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬
‫א‬K‫א‬
 ‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

١٧٠٠٠‫א‬‫א‬‫א‬‫א‬،
K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬L?‫א‬‫א‬?‫א‬L٦٠٠٠‫א‬
‫א‬L٦٠٠٠ ‫א‬?‫א‬?‫א‬
‫א‬L‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬L‫א‬‫א‬L

- ٢٧ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W?‫א‬?‫א‬L
 W‫א‬W 
‫א‬    ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ‫א‬‫א‬L  ١٧٠٠٠
  ?‫א‬?‫א‬L ١٧٠٠٠

 W‫א‬‫א‬W 
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ?‫א‬?L  ٦٠٠٠
  ‫א‬‫א‬L ٦٠٠٠
‫א‬‫א‬‫א‬?‫א‬?
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬G
  W‫א‬‫א‬
١٧٠٠٠  ‫א‬
٤٨٠٠٠  ‫א‬W
٦٥٠٠٠  ‫א‬‫א‬
E٦٠٠٠F  ‫א‬W
٥٩٠٠٠  ‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٢٨ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
١٢٥٠٠٠  ‫א‬
E٥٩٠٠٠F  ‫א‬‫א‬W
٦٦٠٠٠  ‫א‬
E٤٥٠٠٠F  ‫א‬W
٢١٠٠٠  ‫א‬‫א‬‫א‬
 ٨٥٠٠  ‫א‬‫א‬‫א‬‫א‬W
 
٢٨٥٠٠  ‫א‬

 W‫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
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬  
 ‫א‬L   ١٨٣٠٠٠
 ‫א‬L   ٤٣٠٠٠
 ?‫א‬?‫א‬L   ٦٩٠٠٠
 ‫א‬‫א‬L   ٤١٠٠٠
 ‫א‬L  ٥٣٠٠٠ 
 ‫א‬L  ١٢٠٠٠ 
 ‫א‬L   ٣٥٥٠٠٠
 ‫א‬‫א‬L  ٢٤٠٠٠ 
 ‫א‬‫א‬L  ١٠٠٠٠ 
 ‫א‬L   ٤٠٠٠٠
 ‫א‬L  ٧٠٣٠٠٠ 
 ‫א‬‫א‬L   ٢٥٠٠٠
- ٢٩ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 ‫א‬‫א‬L   ١٥٠٠٠
 ‫א‬L   ٥٠٠٠
 ‫א‬‫א‬L  ٨٠٠٠ 
 ‫א‬‫א‬L   ٤٤٠٠٠
 ‫א‬L   ١٦٠٠٠
 ‫א‬L   ٢٨٠٠٠
 ‫א‬‫א‬‫א‬L   ٥٢٠٠٠
 ‫א‬‫א‬L   ٧٠٠٠
 ‫א‬L  ١٠٠٠٠٠ 
 ‫א‬L  ١٣٠٠٠ 
 ‫א‬  ٩٢٣٠٠٠  ٩٢٣٠٠٠

 ٢٧٠٠٠‫א‬‫א‬‫א‬
 W‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬ J ٢
١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤

 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬W
 ‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬
‫א‬
‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬  ‫א‬‫א‬
٢٢٤٠٠٠   ٢٢٤٠٠٠  ٢٢٤٠٠٠  ‫א‬
٤٣٠٠٠   ٤٣٠٠٠   ٤٣٠٠٠  ‫א‬
٢٧٠٠٠   ٢٧٠٠٠ ٦٩٠٠٠ ٢٧٠٠٠   ٦٩٠٠٠  ?‫א‬?‫א‬
٥٣٠٠٠  ٥٣٠٠٠   ٥٣٠٠٠   ‫א‬‫א‬
١٢٠٠٠  ١٢٠٠٠   ١٢٠٠٠   ‫א‬
٣٥٥٠٠٠   ٣٥٥٠٠٠  ٣٥٥٠٠٠  ‫א‬
٢٤٠٠٠  ٢٤٠٠٠   ٢٤٠٠٠   ‫א‬‫א‬
١٠٠٠٠  ١٠٠٠٠   ١٠٠٠٠   ‫א‬‫א‬
٤٠٠٠٠   ٤٠٠٠٠   ٤٠٠٠٠  ‫א‬
٧٠٣٠٠٠  ٧٠٣٠٠٠  ٧٠٣٠٠٠   ‫א‬
٢٥٠٠٠   ٢٥٠٠٠   ٢٥٠٠٠  ‫א‬‫א‬
١٥٠٠٠   ١٥٠٠٠   ١٥٠٠٠  ‫א‬‫א‬
- ٣٠ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
٥٠٠٠   ٥٠٠٠   ٥٠٠٠  ‫א‬

٨٠٠٠  ٨٠٠٠   ٨٠٠٠   ‫א‬‫א‬
٤٤٠٠٠   ٤٤٠٠٠   ٤٤٠٠٠  ‫א‬‫א‬
١٦٠٠٠   ١٦٠٠٠   ١٦٠٠٠  ‫א‬
٢٨٠٠٠   ٢٨٠٠٠   ٢٨٠٠٠  ‫א‬
٥٢٠٠٠   ٥٢٠٠٠   ٥٢٠٠٠  ‫א‬‫א‬‫א‬
٧٠٠٠   ٧٠٠٠   ٧٠٠٠  ‫א‬‫א‬
١٠٠٠٠٠  ١٠٠٠٠٠  ١٠٠٠٠٠   ‫א‬
١٣٠٠٠  ١٣٠٠٠   ١٣٠٠٠   ‫א‬
٩٢٣٠٠٠ ٩٢٣٠٠٠ ‫א‬
٢٧٠٠٠ ٦٩٠٠٠ ٢٧٠٠٠ ٦٩٠٠٠ ٢٧٠٠٠ ٦٩٠٠٠  ‫א‬‫א‬L
٩٥٠٠٠٠ ٩٥٠٠٠٠ ٩٦٠٠٠ ٩٦٠٠٠ ‫א‬

١١٦٠٠٠ ١١٦٠٠٠ E‫א‬F‫א‬
٢٩٤٠٠٠ ٢٩٤٠٠٠ ٧٧٢٠٠٠ ٧٧٢٠٠٠ ‫א‬
 W‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ‫א‬‫א‬L  ٦٩٠٠٠
   ?‫א‬?‫א‬L ٦٩٠٠٠

 W‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ?‫א‬?‫א‬L  ٢٧٠٠٠
   ‫א‬‫א‬L ٢٧٠٠٠


- ٣١ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬W 
٧٠٣٠٠٠     ‫א‬
 ٢٥٠٠٠    ‫א‬‫א‬W
E٤٠٠٠٠F ١٥٠٠٠    ‫א‬‫א‬
٦٦٣٠٠٠     ‫א‬
     W‫א‬‫א‬
 ٦٩٠٠٠    ‫א‬
  ٣٥٥٠٠٠   ‫א‬
    ٢٤٠٠٠  ‫א‬‫א‬W
  E٣٤٠٠٠F  ١٠٠٠٠  ‫א‬‫א‬
  ٣٢١٠٠٠   ‫א‬
  ٤٠٠٠٠   ‫א‬W
 ٣٦١٠٠٠    ‫א‬
 ٤٣٠٠٠٠    ‫א‬‫א‬
 E٢٧٠٠٠F    ‫א‬W
E٤٠٣٠٠٠F     ‫א‬‫א‬
٢٦٠٠٠٠     ‫א‬
     ‫א‬W
     W‫א‬‫א‬
   ٥٠٠٠   ‫א‬
  ٤٤٠٠٠   ‫א‬‫א‬
  ١٦٠٠٠   ‫א‬
 ٦٥٠٠٠    ‫א‬‫א‬
     W‫א‬‫א‬‫א‬‫א‬
  ٢٨٠٠٠   ‫א‬
  ٥٢٠٠٠   ‫א‬‫א‬‫א‬
- ٣٢ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
   ٧٠٠٠   ‫א‬‫א‬
 ٨٧٠٠٠    ‫א‬‫א‬‫א‬‫א‬
E١٥٢٠٠٠F     ‫א‬
١٠٨٠٠٠     ‫א‬‫א‬‫א‬
 ٨٠٠٠     ‫א‬‫א‬‫א‬‫א‬W
    
١١٦٠٠٠     ‫א‬

 ١٤٢٢L١٢L٣٠‫א‬‫א‬W
   W‫א‬
   W‫א‬‫א‬‫א‬
  ١٨٣٠٠٠  ‫א‬
  ٤٣٠٠٠  ‫א‬
  ٢٧٠٠٠  ‫א‬
 ٢٥٣٠٠٠   ‫א‬‫א‬‫א‬
   W‫א‬‫א‬
 ٤١٠٠٠   ‫א‬‫א‬
 ٢٩٤٠٠٠   ‫א‬
  
   W‫א‬
   W‫א‬‫א‬‫א‬
  ٥٣٠٠٠  ‫א‬‫א‬
  ١٢٠٠٠  ‫א‬‫א‬
 ٦٥٠٠٠   ‫א‬‫א‬‫א‬
- ٣٣ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
   W‫א‬
  ١٠٠٠٠٠  ‫א‬
  ١٢٩٠٠٠  ‫א‬
 ٢٢٩٠٠٠   ‫א‬
 ٢٩٤٠٠٠   ‫א‬‫א‬

 W
٢٧٠٠٠‫א‬‫א‬‫א‬ •
١١٦٠٠٠‫א‬‫א‬ ‫א‬‫א‬L •
 E‫א‬١١٦٠٠٠H‫א‬١٣٠٠٠F١٢٩٠٠٠‫א‬

- ٣٤ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W‫א‬‫א‬‫א‬W ‫א‬
 W‫א‬١L٤
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬ 
١٢L٣٠    ‫א‬‫א‬L  ٥٨٧٠٠٠
    
   ‫א‬L ٣٥٥٠٠٠
   ‫א‬L ٤٠٠٠٠
  ‫א‬‫א‬L ٢٥٠٠٠
   ‫א‬‫א‬L ١٥٠٠٠
   ‫א‬L  ٥٠٠٠
   ‫א‬‫א‬L ٤٤٠٠٠
   ‫א‬L ١٦٠٠٠
   ‫א‬L ٢٨٠٠٠
   ‫א‬‫א‬‫א‬L ٥٢٠٠٠
   ‫א‬‫א‬L  ٧٠٠٠

 W‫א‬‫א‬‫א‬٢L٤
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬ 
١٢L٣٠      
  ‫א‬L  ٧٠٣٠٠٠
  ‫א‬‫א‬L  ٢٤٠٠٠
  ‫א‬‫א‬L  ١٠٠٠٠
  ‫א‬‫א‬‫א‬‫א‬L   ٨٠٠٠
 ‫א‬‫א‬L ٧٤٥٠٠٠ 

- ٣٥ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 W‫א‬‫א‬L
 ‫א‬  ‫א‬‫א‬L  
‫א‬   ‫ א‬ ‫א‬ ‫א‬   ‫א‬  ‫א‬
‫א‬ ‫א‬
١٢L٣٠  ‫א‬?‫א‬L ٢٧٠٠٠ ١٢L٣٠  ‫א‬?‫א‬L  ٦٩٠٠٠
    ٧٤٥٠٠٠     ٥٨٧٠٠٠
   E‫א‬F  ١١٦٠٠٠
٧٧٢٠٠٠   ٧٧٢٠٠٠
 W‫א‬‫א‬L‫א‬‫א‬
‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬ 
١٢L٣٠    ‫א‬‫א‬L  ١١٦٠٠٠
   ‫א‬L ١١٦٠٠٠

 W‫א‬
 ‫א‬  ‫א‬L  
‫ א‬   ‫א‬  ‫א‬ ‫ א‬   ‫א‬  ‫א‬
‫א‬ ‫א‬
 ١L١   ‫א‬  ١٣٠٠٠    
  ‫א‬‫א‬L ١١٦٠٠٠   
   ‫א‬ ١٢٩٠٠٠

- ٣٦ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 E٣١F
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١
 ‫א‬J       ‫א‬J 
 ‫א‬‫א‬J      ‫א‬‫א‬J 

 K‫א‬٪٢٠‫א‬،‫א‬‫א‬٣٠٠٠٠،‫א‬٢
 ‫؟‬‫א‬
 J   ٧٥٠٠J   ٣٥٠٠J  ٥٧٠٠J 

‫א‬‫א‬‫א‬٣
    ‫א‬J     ‫א‬‫א‬J ‫א‬

 ‫א‬‫א‬‫א‬J     ‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬٤
‫א‬‫א‬‫א‬
 J  ‫א‬‫א‬J  ‫א‬
 W‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬  ‫א‬  

 ‫א‬L   ١٠٠٠٠٠
 ‫א‬L   ٦٧٠٠٠
 ?‫א‬?‫א‬L   ١٢٠٠٠
 ‫א‬‫א‬L   ٦٠٠٠٠
- ٣٧ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
 ‫א‬L  ٥٥٠٠٠ 
 ‫א‬L  ٧٠٠٠ 
 ‫א‬L   ١٥٠٠٠٠
 ‫א‬‫א‬L  ٣٠٠٠ 
 ‫א‬‫א‬L  ١٠٠٠ 
 ‫א‬L   ١٠٠٠٠
 ‫א‬L  ٣١٠٠٠٠ 
 ‫א‬‫א‬L   ٥٠٠٠
 ‫א‬‫א‬L   ٣٠٠٠
 ‫א‬‫א‬L   ٣٢٠٠٠
 ‫א‬‫א‬‫א‬L   ٤٤٠٠٠
 ‫א‬‫א‬L   ٧٠٠٠
 ‫א‬‫א‬‫א‬L  ٢٠٠٠ 
 ‫א‬L  ١٠٠٠٠٠ 
 ‫א‬L  ١٢٠٠٠ 
 ‫א‬  ٤٩٠٠٠٠  ٤٩٠٠٠٠

 ٢٠٠٠٠‫א‬‫א‬‫א‬
 W‫א‬
١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬ J ١
١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
- ٣٨ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٢ J
‫א‬‫א‬
 ‫א‬‫א‬
-١-
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫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 •


 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٢W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •

 W‫א‬‫א‬
 ١‫א‬

- ٣٩ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 ‫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
 K‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •
K
K‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬


- ٤٠ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬

Petty CashW‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬KK‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬ E١
‫א‬‫א‬L‫א‬‫א‬
 K‫א‬


- ٤١ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

‫א‬‫א‬١٤٢٢‫א‬‫א‬W١
 K‫א‬٥٠٠٠

 W‫א‬
‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬
 ١٠L١    ‫א‬‫א‬L   ٥٠٠٠
 ‫א‬L  ٥٠٠٠
 W‫א‬‫א‬ E٢
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬W٢
 ٢٣٠٠١٠L٣ •
 ١٨٠٠١٠L١٢ •
 ‫א‬١٢٠١٠L٢٦ •
 K‫א‬‫א‬‫א‬ •

- ٤٢ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W

 ‫א‬‫א‬
 ‫א‬  ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬
‫א‬ ‫א‬
   
     ٥٠٠٠  ‫א‬‫א‬  ١٠L١

   ٢٣٠٠  ٢٣٠٠     ١٠L٣
  ١٨٠٠   ١٨٠٠     ١٠L١٢
 ١٢٠    ١٢٠   ‫א‬  ١٠L٢٦
        
 ١٢٠ ١٨٠٠ ٢٣٠٠  ٤٢٢٠ ٥٠٠٠  ‫א‬  
     ٧٨٠   ‫א‬  
     ٥٠٠٠ ٥٠٠٠  ‫א‬  

 W‫א‬W 
‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬ 
١٠L٣٠      
   ‫א‬L   ١٢٠
   ‫א‬L   ١٨٠٠
   ‫א‬L   ٢٣٠٠
   ‫א‬L  ٤٢٢٠

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬١٠٠٠‫א‬‫א‬
- ٤٣ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   


‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬
    ‫א‬‫א‬L   ١٠٠٠
  ‫א‬L  ١٠٠٠
 ٦٠٠٠٥٠٠٠‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬
 W‫א‬٢٥٠٠‫א‬‫א‬‫א‬

‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬
    ‫א‬L   ٢٥٠٠
   ‫א‬‫א‬L  ٢٥٠٠

 W‫א‬‫א‬‫א‬
 W‫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
- ٤٤ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   


‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬
    ‫א‬‫א‬‫א‬ L   CCC
   ‫א‬‫א‬L  CCC
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬

‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬
    ‫א‬‫א‬L   CCC
   ‫א‬‫א‬‫א‬L  CCC








- ٤٥ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 E١٢F
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬EF K٢
‫א‬‫א‬‫א‬‫א‬ ‫א‬EF K٣
 K‫א‬‫א‬
 K‫א‬L‫א‬‫א‬L‫א‬‫א‬EF K٤

 W‫א‬‫א‬
٦٠٠٠‫א‬‫א‬١٤٢٢‫א‬
K
 W‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٢
١٢٠٠ •
٨٠٠ •
‫א‬٣٣٠٠ •
 K‫א‬‫א‬

 W‫א‬‫א‬
 K‫א‬ J ١
 ‫א‬ J ٢
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

- ٤٦ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 ‫א‬W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •


 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٥W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •

 W‫א‬‫א‬
 ١‫א‬

- ٤٧ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

‫א‬
Reconciliation of Bank Statement
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬
،‫א‬‫א‬
 W‫א‬
‫א‬J ‫א‬‫א‬‫א‬J ‫א‬ •
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬L‫א‬ •
K‫א‬‫א‬‫א‬J ‫א‬‫א‬‫א‬‫א‬

 J ‫א‬‫א‬J ‫א‬ •
K‫א‬‫א‬
‫א‬L‫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 •
‫א‬‫א‬‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬L




- ٤٨ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬L

‫א‬‫א‬‫א‬ W‫א‬‫ א‬J ١
‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E‫א‬F‫א‬
‫א‬‫א‬‫א‬E‫א‬‫א‬F
K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫ א‬J ٢
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬L‫א‬‫א‬
‫א‬K‫א‬
‫א‬K‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬ J ٣
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬W‫א‬‫א‬‫א‬ J ٤
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
- ٤٩ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

‫א‬‫א‬K‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬W‫ א‬J ٥
‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬
K٤٢٦‫א‬‫א‬٤٦٢‫א‬
K‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢
‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬K‫א‬
K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣
K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ J ٤
K‫א‬‫א‬‫א‬
- ٥٠ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥
K‫א‬‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬،١٤٢٢
 ٥١٩٠٠  ٨L٣٠‫א‬‫א‬‫א‬
 ٤٥٨٠٠  ٨L٣٠‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
٧٥٠٠‫א‬‫א‬ J ١
٣٥٠٠‫א‬‫א‬‫א‬  ‫א‬‫א‬ J ٢
K‫א‬
K١٥٠٠‫א‬ J ٣
W‫א‬‫א‬‫א‬
 K٤٣٠٠‫א‬٨L٢٩‫א‬ J ١
W‫א‬J ٢
 ٢٨٧٠  ٨٧٨
 ٤١٣٠  ١٠٠١
 ٢١٣٣٨L٢٠‫א‬J ٣
 K١٢٣٣‫א‬‫א‬
 W‫א‬
 K١٤٢٢L٨L٣٠‫א‬ J ١
K‫א‬‫א‬‫א‬ J ٢
 W‫א‬
 W‫א‬W
 ‫א‬‫א‬
 ١٤٢٢٣٠
- ٥١ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 ٥١٩٠٠   ‫א‬‫א‬‫א‬
   W
 ٤٣٠٠   ٨L٢٩‫א‬‫א‬
 ٥٦٢٠٠  
   WW
  ٢٨٧٠  ٨٧٨
  ٤١٣٠  ١٠٠١
 E٧٠٠٠F  
 ٤٩٢٠٠   E‫א‬F‫א‬‫א‬
  
 ٤٥٨٠٠   ‫א‬‫א‬‫א‬
   W
  ٧٥٠٠  ‫א‬
  ٩٠٠  ‫א‬‫א‬
 ٨٤٠٠  
 ٥٤٢٠٠  
  ٣٥٠٠  ‫א‬‫א‬‫א‬‫א‬W
  ١٥٠٠  
 E٥٠٠٠F  
 ٤٩٢٠٠   E‫א‬F‫א‬‫א‬
- ٥٢ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 W‫א‬‫א‬‫א‬W 
‫ א‬    ‫א‬  ‫א‬  
‫א‬ ‫א‬
٨L٣٠    ‫א‬L   ٨٤٠٠
     
   ‫א‬‫א‬L  ٧٥٠٠ 
   E‫א‬F‫א‬L  ٩٠٠ 
     
   ‫א‬L   ٣٥٠٠
   L   ١٥٠٠
   ‫א‬L  ٥٠٠٠













- ٥٣ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 E٢٢F
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬E8F‫א‬‫א‬‫א‬E9F
 K‫א‬‫א‬ EF K١
‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 K‫א‬
‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬
 W‫א‬‫א‬
 W١٤٢٢L١٢L٣٠‫א‬‫א‬
 K١٢٠٠٠٠ ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬
 ١٣٤٠٠٠  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
١٠٠٠٠‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬
‫א‬‫א‬‫א‬ •
 K١٠٠٠
١٥٠٠١٤٢٢L١٢L٣٠‫א‬‫א‬ •
 K‫א‬‫א‬
‫א‬‫א‬‫א‬٢٠٠٠٠‫א‬‫א‬‫א‬‫א‬ •
 K١٤٢٢L١٢L٣٠
 W‫א‬
 K‫א‬‫א‬ J ١
K‫א‬‫א‬‫א‬ J ٢
- ٥٤ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٢W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •

 W‫א‬‫א‬
 ١‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

- ٥٥ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬FASB‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٩٩٣‫א‬E١١٥F
Trading Securities   ‫א‬‫א‬‫• א‬
Held-to-Maturity ‫א‬‫א‬‫• א‬
Available-for-Sale   ‫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



- ٥٦ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
K‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬٥٠٠‫א‬١٤٢٣L٨L٢٠‫א‬
‫א‬‫א‬٩٥٠‫א‬١٨٠
 W‫א‬‫א‬‫א‬

 ٩٠٠٠٠Z ‫א‬‫א‬١٨٠C٥٠٠   ‫א‬‫א‬
 ٩٥٠      W
 ٩٠٩٥٠   ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬
٨L٢٠    ‫א‬‫א‬‫א‬L  ٩٠٩٥٠
   ‫א‬L ٩٠٩٥٠


‫א‬K‫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
٢٠٠‫א‬‫א‬‫א‬‫א‬١٤٢٣L٩L٢٥
 W‫א‬‫א‬
- ٥٧ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   


 ١٠٠٠٠٠Z  ٢٠٠C٥٠٠  ‫א‬
 E١٠٠٠F  ٢C٥٠٠  ‫א‬W
 ٩٩٠٠٠   ‫א‬
 E٩٠٩٥٠F  ‫א‬‫א‬‫א‬W
 ٨٠٥٠   ‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬
٩L٢٥    ‫א‬L  ٩٩٠٠٠
    
   ‫א‬‫א‬‫א‬L ٩٠٩٥٠
   ‫א‬‫א‬L  ٨٠٥٠


‫א‬‫א‬L‫א‬‫א‬‫א‬L
 K‫א‬‫א‬‫א‬‫א‬‫א‬







- ٥٨ -
‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬  ٢J   

 E٣٢F
 W‫א‬‫א‬
٤٠٠‫א‬‫א‬٣٥٠٦٠٠‫א‬
 K

 W‫א‬
 K١٤٢٣L١١L٢٣‫א‬‫א‬‫א‬
- ٥٩ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٢ J
‫א‬
 ‫א‬
- ٣٩ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ٪٨٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •

 W‫א‬‫א‬
 ١‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

  
- ٦٠ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬E‫א‬F‫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

 Account Receivable W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
    ‫א‬L   CCCC
   ‫א‬L CCCC 
   ??

‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ ‫א‬‫א‬L‫א‬‫א‬‫א‬


- ٦١ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬‫א‬W‫א‬‫א‬ E١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬W‫א‬‫א‬ E٢
‫א‬‫א‬‫א‬،‫א‬‫א‬
 KE‫א‬F‫א‬
‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ E٣
‫א‬F‫א‬‫א‬‫א‬‫א‬
 KE
Double Debts AllowanceW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،
 W‫א‬‫א‬
 W‫א‬ K١
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 KE
 W‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬ 
 ‫א‬‫א‬‫א‬
١٥‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬
- ٦٢ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬
   ‫א‬
 ٩٠٠  ٪٢  ٤٥٠٠٠  ٦٠
 ١٥٩٠  ٪٦  ٢٦٥٠٠  ١٢٠J ٦٠
 ٢٢٥٠  ٪١٥  ١٥٠٠٠  ٢٤٠J ١٢١
 ٥٤٠٠  ٪٣٠  ١٨٠٠٠  ٣٦٠J ٢٤١
 ٦٢٥٠  ٪٥٠  ١٢٩٠٠  
 ١٦٣٩٠   ١١٧٤٠٠ 
 K‫א‬‫א‬‫א‬G
 W‫א‬‫א‬
 W،‫א‬‫א‬‫א‬‫א‬
E‫א‬F‫א‬‫א‬ K١
E‫א‬‫א‬F‫א‬ K٢
 W‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬EF‫א‬،

 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬٪٢١٤٢٣‫א‬،‫א‬‫א‬W١
 K

- ٦٣ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬١٤٢٣‫א‬‫א‬‫א‬‫א‬W٢
 ٧٩٥٠٠،‫א‬‫א‬٢٦٠٠٠،‫א‬‫א‬٤٥٦٠٠٠
 W‫א‬
 W‫א‬‫א‬W
 ٤٥٦٠٠٠    ‫א‬‫א‬
 ٢٦٠٠٠  ‫א‬‫א‬W
 ٤٤٠٠٠٠     ‫א‬‫א‬

 ‫א‬‫א‬W 
 ٨٨٠٠Z‫א‬‫א‬٪٢C‫א‬‫א‬٤٤٠٠٠٠
 W‫א‬‫א‬W‫א‬‫א‬
L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬L
 K‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 W١٤٢٣‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٢L٣٠    ‫א‬‫א‬L  ٨٨٠٠
 ‫א‬‫א‬L ٨٨٠٠ 
- ٦٤ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬‫א‬L
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٢L٢    ‫א‬‫א‬L  ١٠٣٥٠
  ‫א‬‫א‬L ١٠٣٥٠ 


 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 CCCC   ‫א‬
 CCCC   ‫א‬W
 CCCC   ‫א‬
   W‫א‬
 ١٠٣٥٠   ‫א‬‫א‬
 W١٤٢٣L١٢L٣٠‫א‬‫א‬
  W‫א‬‫א‬‫א‬ 
  ٤٤٠٠٠٠
‫א‬‫א‬W  ٨٨٠٠
 ‫א‬ ٤٣١٢٠٠


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

- ٦٥ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬‫א‬‫א‬

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬W١
 K‫א‬٪٥

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠W٢
 K١٨٠٠٠٠
 W‫א‬
 W‫א‬‫א‬
 ٩٠٠٠Z‫א‬‫א‬٪٥C‫א‬‫א‬١٨٠٠٠٠

 W‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬L
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
- ٦٦ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ E
‫א‬‫א‬‫א‬‫א‬
٩٠٠٠‫א‬‫א‬٩٠٠٠‫א‬‫א‬‫א‬‫א‬
 K‫א‬
W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ E

‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬٦٥٠٠‫א‬‫א‬
 W‫א‬‫א‬W 
 W‫א‬‫א‬‫א‬‫א‬
 ٢٥٠٠Z‫א‬‫א‬٦٥٠٠–‫א‬‫א‬٩٠٠٠
‫א‬٢٥٠٠‫א‬‫א‬‫א‬
 K‫א‬‫א‬
 W‫א‬‫א‬W 
 ١٤٢٣L١٢L٣٠‫א‬E١
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٢L٣٠    ‫א‬‫א‬L  ٢٥٠٠
 ‫א‬‫א‬L ٢٥٠٠ 
 W‫א‬‫א‬L‫א‬‫א‬LE٢
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٢L٣٠    ‫א‬‫א‬L  ٢٥٠٠
  ‫א‬‫א‬L ٢٥٠٠ 

 W‫א‬‫א‬‫א‬L
- ٦٧ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   


 ‫א‬  ‫א‬‫א‬L 
‫א‬   ‫ א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬
‫א‬ ‫א‬
   ‫א‬  ٦٥٠٠    
‫א‬‫א‬L  ٢٥٠٠  
 ١٢L٣٠ ‫א‬ ٩٠٠٠
 ١٢L٣٠
‫א‬‫א‬‫א‬F
 E‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬W 
 W‫א‬
 CCCC   ‫א‬
 CCCC   ‫א‬W
 CCCC   ‫א‬
   W‫א‬
 ٢٥٠٠   ‫א‬‫א‬
 ١٤٢٣L١٢L٣٠‫א‬‫א‬
  W‫א‬‫א‬‫א‬ 
  ١٨٠٠٠٠
‫א‬‫א‬W E٩٠٠٠F
 ‫א‬ ١٧١٠٠٠


- ٦٨ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 Bad DebtsW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
،‫א‬‫א‬ ‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬ J ١
‫א‬‫א‬ J ٢
 W‫א‬‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬ 

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٤٢٣L١٢L٣٠W
 ‫א‬    ‫א‬‫א‬
  ٢٣٠٠٠٠  ‫א‬L
 ٨٤٠٠   ‫א‬‫א‬L
 W‫א‬
 ٧٩٠٠‫א‬‫א‬١٠L٢٣ •
 ‫א‬٪٥‫א‬‫א‬‫א‬ •

 W‫א‬
١٠L٢٣‫א‬‫א‬ K١
١٤٢٣L١٢L٣٠‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬ K٣
- ٦٩ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬
 W١٠L٢٣‫א‬‫א‬ E١
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٠L٢٣    ‫א‬‫א‬L  ٧٩٠٠
  ‫א‬L ٧٩٠٠ 

‫א‬L‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬١٠L٢٣‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

W‫א‬‫א‬ E٢
 ‫א‬‫א‬٪٥C‫א‬٢٣٠٠٠٠Z‫א‬‫א‬‫א‬
 ‫א‬‫א‬١١٥٠٠Z

 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬٣٥٠٠Z‫א‬‫א‬٨٠٠٠J ‫א‬‫א‬١١٥٠٠

 W١٤٢٣L١٢L٣٠‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٢L٣٠    ‫א‬‫א‬L  ٣٥٠٠
 ‫א‬‫א‬L ٣٥٠٠ 

- ٧٠ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬‫א‬L
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٢L٣٠    ‫א‬‫א‬L  ٣٥٠٠
  ‫א‬‫א‬L ٣٥٠٠ 


W‫א‬‫א‬‫א‬‫א‬ E٣
 W‫א‬
 CCCC   ‫א‬
 CCCC   ‫א‬W
 CCCC   ‫א‬
   W‫א‬
 ٣٥٠٠   ‫א‬‫א‬

 W‫א‬‫א‬
  W‫א‬‫א‬‫א‬ 
  ٢٣٠٠٠٠
‫א‬‫א‬W E١١٥٠٠F
 ‫א‬ ٢١٨٥٠٠


 W‫א‬‫א‬W 
‫א‬L‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬،‫א‬

- ٧١ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬‫א‬‫א‬‫א‬W
 ١٨٠٠٠٠  ‫א‬
 ١٦٩٠٠   
‫א‬‫א‬،‫א‬‫א‬‫א‬
 W



‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
    ‫א‬‫א‬L  ١٦٩٠٠
   ‫א‬L ١٦٩٠٠ 
 E١٦٩٠٠–١٨٠٠٠٠F١٦٣١٠٠١٦٩٠٠‫א‬‫א‬

 ‫א‬‫א‬L
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
    ‫א‬‫א‬L  ١٦٩٠٠
   ‫א‬‫א‬L ١٦٩٠٠ 

 W‫א‬‫א‬
   W‫א‬
 ١٦٩٠٠   ‫א‬‫א‬


- ٧٢ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

‫א‬٥٥٠٠‫א‬‫א‬‫א‬‫א‬W
 W‫א‬،
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
    ‫א‬L  ٥٥٠٠
  ‫א‬‫א‬L ١٦٩٠٠


 W‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
    ‫א‬L  ١٦٩٠٠
   ‫א‬L ١٦٩٠٠ 

 






- ٧٣ -
‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬  ٢J   

 ٣
 W‫א‬‫א‬
 W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬EF K٥
K‫א‬

 W‫א‬‫א‬
 W١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ،١L١‫א‬‫א‬٤٥٠٠،١٥٦٠٠٠
 K٤٠٠٠٠٠،١٤٢٢L١٠L١‫א‬٥١٠٠

 W‫א‬
 K٦٠٠٠‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬٪٥‫א‬‫א‬‫א‬ •

 W‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١
K١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬ J ٢
K١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬‫א‬ J ٣
- ٧٤ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٢
‫א‬‫א‬
 ‫א‬‫א‬
- ٦٠ -
 ‫א‬‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
 
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ٪٨٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٣W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •


 W‫א‬‫א‬
 ١‫א‬





- ٧٥ -
 ‫א‬‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
 
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬K ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬ J ١
 J ٢
 ‫א‬ J ٣

Promissory NoteW‫א‬‫א‬
E‫א‬F‫א‬
‫א‬‫א‬KE‫א‬‫א‬F
 KE‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬
 W‫א‬‫א‬‫א‬‫א‬
 ١٤LLW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKK‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL
 E‫א‬F


- ٧٦ -
 ‫א‬‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
 
Bill of ExchangeW‫א‬
E‫א‬F‫א‬E‫א‬F‫א‬
 K‫א‬‫א‬E‫א‬F
 W‫א‬‫א‬‫א‬
 ١٤LLW‫א‬
 KKKKKKKKKKKKKKKKKKKKKKK‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL‫א‬‫א‬
 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKL
 E‫א‬F
 E‫א‬F

 W‫א‬‫א‬‫א‬‫א‬
 E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
 K‫א‬‫א‬‫א‬LE‫א‬F

،٢٨٠٠٠‫א‬‫א‬١٤٢٣L٥L١W
 K١٤٢٣L٩L١‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
 ?‫א‬?‫א‬  ?‫א‬?‫א‬
‫א‬  ‫ א‬ ‫א‬   ‫א‬  ‫ א‬ ‫א‬  
 ٥L١  ‫א‬L  ٢٨٠٠٠  ٥L١  ‫א‬‫א‬L  ٢٨٠٠٠
 ‫א‬‫א‬L ٢٨٠٠٠  ‫א‬L ٢٨٠٠٠
?‫א‬? ??
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٧٧ -
 ‫א‬‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫ א‬K١
‫א‬‫א‬‫א‬ K٢
‫א‬‫א‬ K٣
‫א‬EF K٤

 W‫א‬‫א‬W 
،‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
    ‫א‬L  ٢٨٠٠٠
   ‫א‬‫א‬L ٢٨٠٠٠ 
  ?‫א‬‫א‬‫א‬?
 W‫א‬‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬
 W‫א‬‫א‬‫א‬
W‫א‬‫א‬ E
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
    ‫א‬‫א‬L  ٢٨٠٠٠
   ‫א‬‫א‬L ٢٨٠٠٠ 
   ?‫א‬‫א‬?
- ٧٨ -
 ‫א‬‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
 
،‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬ E

 ‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬٢٥٠
 W‫א‬J ١
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
    ‫א‬L   ٢٥٠
    ‫א‬L  ٢٥٠ 

 W‫א‬ J ٢
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
    ‫א‬L  ٢٨٠٠٠
   ‫א‬‫א‬L ٢٨٠٠٠ 
  

 W‫א‬‫א‬W 
‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬
- ٧٩ -
 ‫א‬‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
 
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

٪١٢‫א‬‫א‬‫א‬١٤٢٣L٦L١W
 K 

 W‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬C‫א‬C‫א‬‫א‬Z‫א‬
 ٢٨٠٠٠Z‫א‬‫א‬
 ٪١٢Z‫א‬
 E٩L١٦L١F٣Z‫א‬‫א‬
 ٨٤٠Z١٢L٣C٪١٢C٢٨٠٠٠Z‫א‬‫א‬

 ‫א‬J ‫א‬‫א‬Z‫א‬‫א‬‫א‬
 ٨٤٠J ٢٨٠٠٠Z   
 ٢٧١٦٠Z
 
 W‫א‬‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
 ٦L١      
   ‫א‬L  ٢٧١٦٠
   ‫א‬‫א‬‫א‬‫א‬‫א‬L   ٨٤٠
   ‫א‬L ٢٨٠٠٠
   
- ٨٠ -
 ‫א‬‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
 
،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬

W‫א‬‫א‬ J ١
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
 ٦L١    ‫א‬‫א‬L  ٢٨٠٠٠
   ‫א‬‫א‬L ٢٨٠٠٠ 
  
W‫א‬‫א‬ J ٢
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
      
   ‫א‬L  ٢٧١٦٠
   ‫א‬‫א‬‫א‬‫א‬‫א‬L   ٨٤٠
   ‫א‬‫א‬L ٢٨٠٠٠
  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L
 K‫א‬‫א‬

 W‫א‬W ‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬F


- ٨١ -
 ‫א‬‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
 
 EF‫א‬‫א‬‫א‬‫א‬٦L١٥W
 K٢٨٠٠٠‫א‬

 WE‫א‬F‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
٦L١٥    J ‫א‬‫א‬L  ٢٨٠٠٠
   ‫א‬‫א‬L ٢٨٠٠٠ 
  
‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬E


 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬






- ٨٢ -
 ‫א‬‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
 
 E٤F
 W‫א‬‫א‬
 W‫א‬‫א‬ECF‫א‬‫א‬E√F
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬‫א‬EF K٣
E‫א‬F‫א‬E‫א‬F‫א‬‫א‬‫א‬EF K٤
 K
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
 ‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٥٥٠٠٠‫א‬‫א‬‫א‬١٤٢١L٥L١ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬٥L١٥ •
 K٢٠٠‫א‬‫א‬٨L١‫א‬‫א‬ •
 W‫א‬
 ‫א‬‫א‬
- ٨٣ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٢ J
‫א‬‫א‬
 ‫א‬‫א‬
- ٧٥ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬ 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫• א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •

 ٪٩٥‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٦W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •


 W‫א‬‫א‬
 ١‫א‬


- ٨٤ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


،‫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‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫• א‬
K‫א‬‫א‬‫• א‬
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 W‫א‬
 W‫א‬
Perpetual Inventory ‫א‬‫א‬ •
Periodical Inventory‫א‬‫א‬ •
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Perpetual InventoryW‫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
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 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
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 Periodical InventoryW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 W?‫א‬?‫א‬?‫א‬?‫א‬L،‫א‬‫א‬
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 W‫א‬W 
‫א‬    ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ‫א‬‫א‬L   CCCC
  ?‫א‬?‫א‬L CCCC
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 W‫א‬‫א‬W 
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ?‫א‬?L   CCCC
  ‫א‬‫א‬L CCCC
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‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   
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 W‫א‬
 W‫א‬
Specific Identification  E‫א‬F‫א‬‫ א‬E١
Average Cost    ‫א‬‫א‬ E٢
First –in- First Out (FIFO)    ‫א‬‫ א‬E٣
Last –in- First Out (LIFO)   ‫א‬‫א‬‫ א‬E٤
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 Specific Identification WE‫א‬F‫א‬‫א‬ E١
 ‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬KK،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬٢٢٠‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬  ‫א‬‫א‬
 ٢٠  ١٢
 ٥٠  ٢٤
 ٦٥  ‫א‬٢
 ٨٥  ‫א‬١٤
 ٢٢٠  ‫א‬

‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬



- ٨٧ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   



C  W‫א‬‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬‫א‬
 ‫א‬  ‫א‬  ‫א‬
 ٢٤٠٠  ١٢٠ C  ٢٠  ١٢
 ٧٠٠٠  ١٤٠ C  ٥٠  ٢٤
 ٦٥٠٠  ١٠٠ C  ٦٥  ‫א‬٢
 ١٧٠٠٠  ٢٠٠ C  ٨٥  ‫א‬١٤
 ٣٢٩٠٠   ٢٢٠  ‫א‬

٣٢٩٠٠‫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
 W‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬  ‫א‬
 ١٠  ١٠٠٠  ‫א‬١L١
 ١٣  ١٢٠٠٠   ٤L٥
 ١٢  ١٨٠٠٠  ٧L٢٣
١٥  ١٥٠٠  ١١L٩

- ٨٨ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


 W‫א‬
٣٠٠٠‫א‬‫א‬‫א‬‫א‬ •
٢٩٥٠٠‫א‬‫א‬‫א‬ •
 W‫א‬
‫א‬‫א‬‫א‬‫ א‬E١
E‫א‬F‫א‬‫א‬‫א‬‫א‬ E٢

Average Cost W‫א‬‫א‬ E٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬،‫א‬‫א‬

 
‫א‬‫א‬E١
 
 Z
 
 
 ‫א‬‫א‬‫א‬‫א‬C‫א‬‫א‬Z‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬
 
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫ א‬‫א‬ ‫א‬‫א‬  ‫א‬
 ١٠٠٠٠  ١٠ C  ١٠٠٠  ‫א‬١L١
 ١٥٦٠٠٠  ١٣ C  ١٢٠٠٠   ٤L٥
 ٢١٦٠٠٠  ١٢ C  ١٨٠٠٠   ٧L٢٣
 ٢٢٥٠٠ ١٥ C  ١٥٠٠   ١١L٩
 ٤٠٤٥٠٠  ٣٢٥٠٠  ‫א‬‫א‬
- ٨٩ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   



‫א‬‫ א‬K٢
  ‫א‬
‫א‬  ‫א‬
 W‫א‬
 Z‫א‬‫א‬

    
   Z
   
 ١٢{٤٥Z  

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬K٣
،٣٠٠٠‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬J ‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 ٢٩٥٠٠J ٣٢٥٠٠ Z    
   ٣٠٠٠ Z   

 W‫א‬‫א‬‫א‬‫א‬ K٤
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
 ١٢{٤٥C٣٠٠٠Z  
  ٣٧٣٥٠ Z  

W‫א‬‫א‬E
- ٩٠ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٣٧٣٥٠J ٤٠٤٥٠٠Z   
   ٣٦٧١٥٠ Z   
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

First –in- First Out (FIFO)W‫א‬‫א‬E٣
‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
١١L٩‫א‬٣٠٠٠‫א‬‫א‬
 W‫א‬‫א‬‫א‬١١L٩٧L٢٣
 
 W٣٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ١١L٩١٥٠٠      
  ٩L٢٣١٥٠٠      

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ٩١ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   



 W‫א‬‫א‬E١
‫א‬‫ א‬‫א‬ C ‫א‬‫א‬  ‫א‬
 ٢٢٥٠٠ ١٥ C  ١٥٠٠   ١١L٩
 ١٨٠٠٠  ١٢ C  ١٥٠٠   ٧L٢٣
 ٤٠٥٠٠   ٣٠٠٠ ‫א‬‫א‬

 W‫א‬‫א‬ E٣
‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٤٠٥٠٠J ٤٠٤٥٠٠Z   
 ٣٦٤٠٠٠Z   


Last –in- First Out (LIFO)W‫א‬‫א‬‫א‬E٤
‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬٣٠٠٠‫א‬‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W٤L٥‫א‬
 
 W٣٠٠٠Z‫א‬‫א‬‫א‬‫א‬
 ‫א‬١٠٠٠      
  ٤L٥٢٠٠٠      

- ٩٢ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬E١
‫א‬‫ א‬‫א‬ C ‫א‬‫א‬  ‫א‬
 ١٠٠٠٠ ١٠ C  ١٠٠٠  ‫א‬
 ٢٦٠٠٠  ١٣ C  ٢٠٠٠   ٧L٢٣
 ٣٦٠٠٠   ٣٠٠٠ ‫א‬‫א‬

 W‫א‬‫א‬ E٤
‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٣٦٠٠٠J ٤٠٤٥٠٠Z   
 ٣٦٨٥٠٠Z   

 W‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 ‫א‬
‫א‬‫א‬‫ א‬ ‫א‬‫ א‬ ‫א‬  ‫א‬
     ‫א‬
 ٣٦٠٠٠  ٤٠٥٠٠  ٣٧٣٥٠  ‫א‬‫א‬
 ٣٦٨٥٠٠  ٣٦٤٠٠٠  ٣٦٧١٥٠  ‫א‬‫א‬
   

‫א‬‫א‬‫א‬
 ‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬٤٠٠٠٠٠
- ٩٣ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   



 ‫א‬
‫א‬‫א‬‫ א‬ ‫א‬‫ א‬ ‫א‬  ‫א‬
     ‫א‬
 ٤٠٠٠٠٠  ٤٠٠٠٠٠  ٤٠٠٠٠٠  ‫א‬
 E٣٦٨٥٠٠F  E٣٦٤٠٠٠F  E٣٦٧١٥٠F  ‫א‬‫א‬
 ٣١٥٠٠  ٣٦٠٠٠  ٣٢٨٥٠  ‫א‬

،‫א‬‫א‬‫א‬‫א‬‫א‬
F‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬E‫א‬
 K‫א‬‫א‬‫א‬


Cost or Market Price Whichever is LowerW‫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
 K‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬
 ‫א‬
 ١٥  ١٥  ١٩  EF
 ٣٠  ٣٢{٥  ٣٠  EF
 ٣٥  ٣٦  ٣٥  EF
 ٤٢  ٤٥  ٤٢  EF

- ٩٤ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


 W‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
٨٠٠٠‫א‬٩٥٠٠‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ?‫א‬?L  ٨٠٠٠
  ‫א‬‫א‬L ٨٠٠٠

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬٨٠٠٠‫א‬
 K٨٠٠٠
‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ?‫א‬?L  ٩٥٠٠
  ‫א‬‫א‬L ٩٥٠٠


 W‫א‬‫א‬‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ‫א‬‫א‬L  ١٥٠٠
  ‫א‬‫א‬L ١٥٠٠

- ٩٥ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


 W‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬   E‫א‬‫א‬F‫א‬  ‫א‬
 ‫א‬٩٥٠٠ 
 ‫א‬‫א‬١٥٠٠


 ‫א‬‫א‬
  W‫א‬‫א‬‫א‬ 
 ‫א‬  ٩٥٠٠
 ‫א‬‫א‬W  ١٥٠٠
 ٨٠٠٠
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬EF K١
 K‫א‬
‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬
،‫א‬EF K٣
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬EF K٤
‫א‬‫א‬،‫א‬‫א‬EF K٥
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


 W‫א‬‫א‬
 W١٤٢٢‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬
‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬
 ٢٥٠  ٢L٤  ١٥  ١٥٠ ‫א‬
 ٣٥٠  ٤L٢٠  ٢٠  ٤٠٠  ١L٢٠
 ٣٠٠  ٨L٢٥  ٢٥  ٥٠٠  ٨L٢٠
   ٣٠  ٢٠٠  ١١L٧

 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬

   ‫א‬‫א‬J ٢   ‫א‬‫א‬J ١
- ٩٧ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٢ J
‫א‬‫א‬
 ‫א‬‫א‬
- ٨٤ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫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 •

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٤W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •


 W‫א‬‫א‬
 ١‫א‬


- ٩٨ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬K‫א‬KKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫ א‬E١
‫א‬‫ א‬E٢
‫ א‬E٣

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬E١
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬



- ٩٩ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

 ٥١٠٠٠٠  ‫א‬‫א‬
 ٢٥٠٠٠  ‫א‬‫א‬
 ١٤٠٠٠ ‫א‬‫א‬‫א‬‫א‬‫א‬
 ٦٠٠٠  ‫א‬
 ٥٥٥٠٠٠ 

 W‫א‬‫א‬٥٥٥٠٠٠
‫ א‬   ‫ א‬ ‫א‬  
 ‫ א‬‫א‬ 
    ‫א‬L  ٥٥٥٠٠٠
    ‫א‬L ٥٥٥٠٠٠ 

‫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‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬EF‫א‬

 W‫א‬‫א‬‫א‬E٢
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٠٠ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

،‫א‬‫א‬‫א‬‫א‬
‫א‬٧٠٠{٠٠٠‫א‬
 W‫א‬‫א‬E‫א‬F‫א‬‫א‬

 ٤٠٠٠٠٠  ‫א‬
 ٢٤٠٠٠٠  
 ١٦٠٠٠٠  ‫א‬
 ٨٠٠٠٠٠  ‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
 ‫א‬‫א‬

Z‫א‬‫א‬


‫א‬‫א‬‫א‬ ‫א‬ D ‫א‬‫א‬  ‫א‬
   ‫א‬  
 ٪٥٠ ٨٠٠٠٠٠ D  ٤٠٠٠٠٠  ‫א‬
 ٪٣٠ ٨٠٠٠٠٠ D  ٢٤٠٠٠٠  
 ٪٢٠ ٨٠٠٠٠٠ D  ١٦٠٠٠٠  ‫א‬
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 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   




 W‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬ ‫א‬‫א‬‫ א‬C ‫א‬‫א‬  ‫א‬
     
 ٣٥٠٠٠٠  ٪٥٠ C  ٧٠٠٠٠٠  ‫א‬
 ٢١٠٠٠٠  ٪٣٠ C  ٧٠٠٠٠٠  
 ١٤٠٠٠٠  ٪٢٠ C  ٧٠٠٠٠٠  ‫א‬

 W‫א‬
 ‫ א‬ ‫א‬  

   
 ‫א‬‫א‬L  ٣٥٠٠٠٠
 ‫א‬L  ٢١٠٠٠٠
 ‫א‬‫א‬L  ١٤٠٠٠٠
 ‫א‬L ٧٠٠٠٠٠
 

 W‫א‬‫א‬‫א‬E٣
‫א‬‫א‬
‫א‬K‫א‬‫א‬ ‫א‬
E‫א‬F‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫א‬‫א‬K‫א‬L‫א‬‫א‬
 W‫א‬‫א‬٦٥٠٠٠٠


‫ א‬   ‫ א‬ ‫א‬  
 ‫ א‬‫א‬ 
    ‫א‬L  ٦٥٠٠٠٠
    ‫א‬L ٦٥٠٠٠٠ 

 W‫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‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ E١
‫א‬‫א‬‫ א‬E٢
‫א‬‫ א‬E٣

 W‫א‬‫א‬E١
 K‫א‬‫א‬‫א‬

- ١٠٣ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   





Useful Life W‫א‬‫א‬E٢
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ٢   ‫א‬‫א‬J ١
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬K‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬

Salvage ValueW‫א‬‫א‬E٢
K‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٥٠٠٠‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬K‫א‬‫א‬‫א‬
 ٤٠٠٠٠‫א‬‫א‬٢٥٠٠٠٠
 ‫א‬‫א‬٤٠٠٠٠J ‫א‬٢٥٠٠٠٠Z‫א‬‫א‬
 ٢١٠٠٠٠Z  
- ١٠٤ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬



Depreciation Methods W‫א‬‫א‬
‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Units-of- Output Method     ‫א‬‫א‬‫א‬ K١
Straight Line Method‫א‬‫א‬ K٢
 Declining Balance MethodE‫א‬F‫א‬‫א‬ K٣
Double Declining Balance‫א‬‫א‬١L٣
   Sum-Of- the years Digits Method‫א‬‫א‬‫א‬٢L٣

 W‫א‬‫א‬‫א‬E١
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬KKK‫א‬‫א‬‫א‬‫א‬
٥٠٠٠‫א‬٤٥٠٠٠‫א‬‫א‬
‫א‬‫א‬٤٠٠{٠٠٠‫א‬
 W
 ‫א‬‫א‬
 ‫א‬‫א‬

 Z‫א‬‫א‬
 

- ١٠٥ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫א‬J ‫א‬
 E‫א‬F‫א‬‫א‬

 Z  

 ٥٠٠٠J ٤٥٠٠٠
 ٤٠٠٠٠٠

 Z  
 ٠{١٠Z

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 W٨٠٠٠٠
 ‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
 ٠{١٠C٨٠٠٠٠Z 
 ‫א‬٨٠٠٠Z  

 W‫א‬‫א‬‫א‬
L‫א‬‫א‬،‫א‬
‫א‬‫א‬‫א‬‫א‬٨٠٠٠‫א‬‫א‬
KContra Asset Account
  ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
- ١٠٦ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫ א‬   ‫ א‬ ‫א‬  

 ‫ א‬‫א‬ 
    ‫א‬‫א‬L   ٨٠٠٠
   ‫א‬‫א‬L ٨٠٠٠ 

 W‫א‬‫א‬E٢
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬

 ‫א‬‫א‬

 ‫א‬‫א‬
 ‫א‬
  Z

 
 ‫א‬‫א‬J ‫א‬
 
 ‫א‬‫א‬
 
  Z 


 W‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬١٤٢٣L١L١
 ٦٠٠٠٠٠  ‫א‬‫א‬
 ٥٠٠٠٠  ‫א‬‫א‬
 ‫א‬٤  ‫א‬‫א‬‫א‬‫א‬

- ١٠٧ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬

  ٥٠{٠٠٠J ٦٠٠{٠٠٠
 ‫א‬  ‫א‬٤
  Z

   
 ١٣٧{٥٠٠ Z   

‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬

 ‫א‬‫א‬ C  ‫א‬ Z‫א‬

‫א‬C Z‫א‬
  ‫א‬
    
‫א‬C Z 
    ‫א‬
    
 E٥٠٠٠٠–٦٠٠٠٠٠F C٪٢٥Z 
 ١٣٧{٥٠٠Z 
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬      
 ‫א‬  ‫א‬  ‫א‬  ‫א‬
٤٦٢٥٠٠Z١٣٧{٥٠٠J ٦٠٠٠٠٠  ١٣٧{٥٠٠  ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥  ١
- ١٠٨ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

٣٢٥٠٠٠Z٢٧٥{٠٠٠J ٦٠٠٠٠٠  ٢٧٥{٠٠٠ ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥  ٢

١٨٧٥٠٠Z٤١٢{٥٠٠J ٦٠٠٠٠٠  ٤١٢{٥٠٠ ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥  ٣
٥٠٠٠٠Z٥٥٠{٠٠٠J ٦٠٠٠٠٠  ٥٥٠{٠٠٠ ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥  ٤
 
‫א‬‫א‬
 ‫א‬‫א‬
Declining Balance Method‫א‬‫א‬E٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Double Declining Balance‫א‬‫א‬١L٣
Sum-of-the years digits method ‫א‬‫א‬٢L٣
- ١٠٩ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


 W‫א‬‫א‬١L٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 W‫א‬‫א‬

   ‫א‬‫א‬C‫א‬‫א‬ Z  ‫א‬

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

-‫א‬FCE٢CFZ‫א‬
 E‫א‬
 ‫א‬‫א‬
 E-٦٠٠٠٠٠F C E٢C٪٢٥F  Z 
 ٦٠٠٠٠٠ C  ٪٥٠ Z 
 ‫א‬‫א‬٣٠٠٠٠٠ Z 
- ١١٠ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
 W‫א‬
= 
(-)
‫א‬‫א‬   C ‫א‬‫א‬ ‫א‬   ‫א‬
‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬  ‫א‬‫א‬  ‫א‬
 ٣٠٠٠٠٠  ٣٠٠٠٠٠  ٪٥٠ C  ٦٠٠٠٠٠   ٦٠٠٠٠٠  ١
 ١٥٠٠٠٠  ١٥٠٠٠٠ ٪٥٠ C  ٣٠٠٠٠٠  ٣٠٠٠٠٠ ٦٠٠٠٠٠  ٢
 ٧٥٠٠٠  ٧٥٠٠٠ ٪٥٠ C  ١٥٠٠٠٠  ٤٥٠٠٠٠ ٦٠٠٠٠٠  ٣
 ٥٠٠٠٠  ٢٥٠٠٠ ٪٥٠ C  ٧٥٠٠٠  ٥٢٥٠٠٠ ٦٠٠٠٠٠  ٤
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
٢٥٠٠٠‫א‬‫א‬‫א‬‫א‬K‫א‬
 KE٥٠٠٠٠J ٧٥٠٠٠F
Sum-of-the years Digits Method 
‫א‬‫א‬‫א‬٢L٣
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬F‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬E‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬W 
 ‫א‬‫א‬C‫א‬ Z ‫א‬
    
 
‫א‬‫א‬CZ

 

 W‫א‬W 
‫א‬٤Z‫א‬‫א‬‫א‬ •
W١٠Z‫א‬‫א‬‫א‬ •
- ١١١ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

١٠Z٤H٣H٢H١ o
W‫א‬‫א‬‫א‬ o

 Z

 ‫א‬‫א‬‫א‬Z
 ‫א‬‫א‬‫א‬Z 
 W‫א‬‫א‬‫א‬‫א‬

FCZ‫א‬‫א‬
 E٥٠{٠٠٠J ٦٠٠{٠٠٠

  
 ٥٥٠{٠٠٠CZ

 ٢٢٠{٠٠٠Z   
‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
 W‫א‬
(-) 
‫א‬‫א‬ ‫א‬   C ‫א‬‫ א‬  ‫א‬
‫א‬  ‫א‬ ‫א‬‫ א‬ ‫א‬    ‫א‬
 ٣٨٠٠٠٠  ٢٢٠٠٠٠  ٢٢٠٠٠٠  ١٠D٤ C  ٥٥٠{٠٠٠ ٦٠٠٠٠٠  ١
 ٢١٥٠٠٠  ٣٨٥٠٠٠  ١٦٥٠٠٠ ١٠D٣ C ٥٥٠{٠٠٠ ٦٠٠٠٠٠  ٢
 ١٠٥٠٠٠  ٤٩٥٠٠٠  ١١٠٠٠٠ ١٠D٢ C ٥٥٠{٠٠٠ ٦٠٠٠٠٠  ٣
 ٥٠٠٠٠  ٥٥٠٠٠٠  ٥٥٠٠٠ ١٠D١ C ٥٥٠{٠٠٠ ٦٠٠٠٠٠  ٤
 W‫א‬‫א‬
- ١١٢ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬١٤٢٣L٣L١
٤٠٠٠٠  ‫א‬‫א‬ •
‫א‬٣  ‫א‬ •
 ٤٠٠٠ ‫א‬‫• א‬
 ‫א‬‫א‬‫א‬‫• א‬
 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬W 

‫א‬‫א‬–
‫א‬
 ‫א‬
 Z


 Z  

 E‫א‬F١٢٠٠٠Z  

 W‫א‬‫א‬‫א‬‫א‬W 
 ١٠Z‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬

- ١١٣ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

‫א‬W 
 W‫א‬
 C ١٢٠٠٠ Z‫א‬‫א‬
 ١٠٠٠٠Z   
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬١٠٠٠٠
K١٢١٠‫א‬‫א‬‫א‬‫א‬‫א‬١٢٠٠٠
‫א‬‫א‬‫א‬‫א‬
 K٢٠٠٠‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬
‫א‬E‫א‬-‫א‬F
‫א‬‫א‬K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬
 K‫א‬

 W‫א‬‫א‬
‫א‬٥٠٠٠‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
٣٤٠٠٠  ‫א‬ •
٣٠٠٠٠  ‫א‬ •
٤٠٠٠ ‫א‬‫• א‬
‫א‬٥  ‫א‬‫• א‬

٤٠٠٠E‫א‬F‫א‬‫א‬‫א‬٥٠٠٠‫א‬‫א‬
 ،‫א‬١٠٠٠‫א‬E٣٠٠٠٠J ٣٤٠٠٠F
- ١١٤ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   

 W‫א‬
‫ א‬   ‫ א‬ ‫א‬  
 ‫ א‬‫א‬ 
      
    ‫א‬L   ٥٠٠٠
    ‫א‬‫א‬L  ٣٠٠٠٠
     
    ‫א‬L ٣٤٠٠٠
 ‫א‬L ١٠٠٠
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬
  W‫א‬‫א‬
 ٤٥٠٠٠٠EF‫א‬‫א‬
 E٢٣٠٠٠٠F‫א‬W
 ٢٢٠٠٠٠‫א‬‫א‬
 W‫א‬
‫א‬‫א‬L‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


- ١١٥ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
 ‫א‬‫א‬  ٢J   


 E٦F
 W‫א‬‫א‬
W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬
 K‫א‬‫א‬   ‫א‬‫א‬EF K٣
‫א‬‫א‬EF K٤
 K‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
K‫א‬

 W‫א‬‫א‬
٣‫א‬،٣٣٠٠٠٠‫א‬١٤٢٢L١L١‫א‬
 K٣٠٠٠٠‫א‬‫א‬

 W‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬‫א‬J ٢   ‫א‬‫א‬J ١
- ١١٦ -
 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
٢ J
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
٧
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

 ‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٢W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
  •

 W‫א‬‫א‬
 ١‫א‬



- ١١٦ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

‫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K‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬

Short -Term Liabilities W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬‫א‬

 W‫א‬‫א‬
‫א‬‫• א‬
‫א‬‫א‬ •
 •
‫א‬‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬

Accounts Payable W‫א‬‫א‬
‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
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 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   
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Notes PayableW‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫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
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٣٥٠٠٠٠‫א‬‫א‬،‫א‬
 W‫א‬
‫ א‬   ‫ א‬ ‫א‬  
 ‫ א‬‫א‬ 
   ?‫א‬‫?א‬‫א‬‫א‬L  ٣٥٠٠٠٠
    ‫א‬‫א‬L ٣٥٠٠٠٠ 
 
 W‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬  
 ‫ א‬‫א‬ 
    ‫א‬‫א‬L  ٣٥٠٠٠٠
    ‫א‬L ٣٥٠٠٠٠ 
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

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 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

 W‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ١‫א‬‫א‬K‫א‬‫א‬
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Returnable DepositsW‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬KKKKK‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬

‫ א‬   ‫ א‬ ‫א‬ 
 ‫ א‬‫א‬ 
    ‫א‬L   CCCC
    ‫א‬‫א‬L CCCC 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬،
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 Long -Term LiabilitiesW‫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K‫א‬
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 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

 ‫א‬‫א‬W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 K 

 W‫א‬‫א‬
 W‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •

 ٪٩٠‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬

 ٢W‫א‬‫א‬

 W‫א‬‫א‬
‫א‬ •
 •
‫א‬ •
 •


 W‫א‬‫א‬
 ١‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬،
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
- ١٢٠ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 W‫א‬‫א‬
 ‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬‫א‬ W‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K
 K‫א‬‫א‬‫א‬
 W‫א‬‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬‫א‬ •
‫א‬‫א‬‫א‬ •
‫א‬ •
‫א‬ •
 W‫א‬‫א‬
‫א‬ •
‫א‬‫א‬ •
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫ א‬9
K‫א‬‫א‬‫א‬‫א‬‫ א‬9
K‫א‬‫א‬‫א‬‫א‬‫א‬ 9
K‫א‬‫א‬‫א‬‫א‬ 9
K‫א‬‫א‬‫א‬‫א‬ 9
- ١٢١ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ 9
K‫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K‫א‬
K‫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L   CCCC
    ‫א‬L CCCC 
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬١٤٢٣‫א‬‫א‬‫א‬‫א‬
٨٥٠٠‫א‬‫א‬٣L٢ K١
١٠٠١
١٠٩٠١٣٢٠٠‫א‬٣L٥ K٢
‫א‬‫א‬١٠٠٠٠ 
 ٣L١١ K٣
١١١٢‫א‬٥٦٠٠‫א‬‫א‬٣L٢٤ K٤
 W‫א‬
- ١٢٢ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

‫א‬‫א‬‫א‬ K١
‫א‬‫א‬ K٢
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣

 W‫א‬
W‫א‬‫א‬ E١
 ‫א‬   ‫א‬   ‫א‬‫ א‬‫א‬
 ‫א‬  ‫א‬
 ٨٥٠٠   ١٠٠١  ١  ‫א‬  ٣L٢
 ١٣٢٠٠   ١٠٩٠  ٢  ‫א‬  ٣L٥
 ٥٦٠٠   ١١١٢  ٣  ‫א‬‫א‬ ٣L٢٤
 ٢٧٣٠٠  ‫א‬ ٣L٣٠

- ١٢٣ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   


W‫א‬ E٢
 ‫א‬  ‫א‬‫א‬L 
‫ א‬   ‫ א‬‫ א‬‫ א‬   ‫ א‬ ‫א‬
‫א‬ ‫א‬
       ‫א‬L ٨٥٠٠

 ‫א‬  ‫א‬L 
‫ א‬  ‫א‬ ‫ א‬‫א‬   ‫ א‬ ‫א‬
‫א‬ ‫א‬
       ‫א‬L ١٣٢٠٠
 

 ‫א‬  ‫א‬‫א‬L 
‫א‬   ‫א‬  ‫ א‬‫א‬   ‫ א‬ ‫א‬
‫א‬ ‫א‬
       ‫א‬L ٥٦٠٠
 
 W‫א‬‫א‬ E٣
 ‫ א‬    ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
 ٣L٣٠   ‫א‬L  ٢٧٣٠٠
  ‫א‬L ٢٧٣٠٠ 
- ١٢٤ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

W‫א‬‫א‬ E٤
 ‫א‬  ‫א‬L 
‫א‬   ‫א‬  ‫ א‬‫א‬   ‫ א‬ ‫א‬
‫א‬ ‫א‬
       ‫א‬L ٢٧٣٠٠
 

 ‫א‬  ‫א‬L 
‫א‬   ‫ א‬ ‫ א‬‫א‬   ‫ א‬ ‫א‬
‫א‬ ‫א‬
   ‫א‬L ١٣٢٠٠    ‫א‬L ٥٦٠٠
 

- ١٢٥ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
‫א‬‫א‬‫א‬  ٢J   

 E٧F
 W‫א‬‫א‬
 W‫א‬‫א‬ECF‫א‬‫א‬E√F
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K١
 K‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٢
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬EF K٣
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٤
 K‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF K٥
 K‫א‬‫א‬‫א‬‫א‬
- ١٢٦ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   



 ‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬
 ECFJ ١
 ECFJ ٢
 ECFJ ٣
 E√FJ ٤
 ECFJ ٥
 W‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬ E١
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬ 
 ١L١    ‫א‬L   ٨٠٠٠
 ?‫א‬?‫א‬‫א‬L  ٨٠٠٠ 
 ‫א‬‫א‬?
 ١L٢    ‫א‬L   ٣٠٠
 ‫א‬L  ٣٠٠
 ?‫א‬‫א‬‫א‬?
 ١L٦    ?‫א‬?‫א‬‫א‬L   ٥٠٠
 ‫א‬‫א‬L  ٥٠٠
 ?‫א‬?
٦L١١    ?‫א‬?‫א‬‫א‬L   ٧٥٠٠
 ‫א‬L 
 ?‫א‬‫א‬‫א‬?  ٧٥٠٠

- ١٢٧ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 W‫א‬ E٢
 ‫א‬  ‫א‬L  
‫ א‬   ‫ א‬ ‫א‬ ‫ א‬   ‫ א‬ ‫א‬
‫א‬ ‫א‬
    ١L١   ‫א‬‫א‬‫א‬L  ٨٠٠٠
  ‫ א‬ ٨٠٠٠  


 ‫א‬  ‫א‬L 
‫א‬   ‫א‬ ‫א‬ ‫ א‬   ‫א‬ ‫א‬
‫א‬ ‫א‬
     ١L٢   ‫א‬L  ٣٠٠
   ‫ א‬ ٣٠٠ 

 ‫א‬  ‫א‬‫א‬L 
‫א‬   ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬
‫א‬ ‫א‬
 ١L٦   ‫א‬‫א‬‫א‬L ٥٠٠    
    ‫ א‬ ٥٠٠


 W‫א‬ E٣
  ٨٠٠٠  ‫א‬
٨٣٠٠  ٣٠٠  ‫א‬W
   W
  ٥٠٠  ‫א‬‫א‬
E٥٠٠F  
٧٨٠٠   ‫א‬
- ١٢٨ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 W‫א‬‫א‬
 W‫א‬‫א‬
 ECFJ ١
 E√FJ ٢
 ECFJ ٣
 ECFJ ٤
 E√FJ ٥
 W‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬
 ٩L١    ‫א‬L  ٩٠٠٠٠
 ?‫א‬?‫א‬‫א‬L ٩٠٠٠٠ 
 ‫א‬‫א‬?
 ٩L٣    ‫א‬L   ٢٥٠٠
 ‫א‬L  ٢٥٠٠
 ?‫א‬‫א‬‫א‬?
 ٩L٥    ‫א‬L  ٨٠٠٠٠
 ‫א‬L ٨٠٠٠٠ 
 ?‫א‬?
 ٩L٨    ‫א‬L   ٥٠٠٠
 ‫א‬‫א‬L  ٥٠٠٠
 ?‫א‬‫א‬‫א‬?
 ٩L٩    ‫א‬L  ٢٠٠٠٠
 ‫א‬L ٢٠٠٠٠
 ??
     
٩L١٠  ‫א‬L  ٨٥٠٠٠
- ١٢٩ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


   ١٧٠٠
 ‫א‬‫א‬L ٨٣٣٠٠
 ‫א‬L
٩L١٣    ‫א‬‫א‬L   ٤٠٠٠
 ‫א‬L  ٤٠٠٠
 ?‫א‬?
٩L١٩      
 ‫א‬‫א‬L   ٤٣٠٠
 ‫א‬L  ٨١٧٠٠
 ‫א‬L ٨٦٠٠٠
 ‫א‬‫א‬?

 W‫א‬‫א‬
 W‫א‬‫א‬
 J ٤، J ٣، J ٢، J ١
 W‫א‬‫א‬
 ١٤٢٢L١٢L٣٠‫א‬‫א‬‫א‬W
٣١٠٠٠٠     ‫א‬
  ٥٠٠٠    ‫א‬‫א‬W
 E٨٠٠٠F  ٣٠٠٠    ‫א‬‫א‬
٣٠٢٠٠٠     ‫א‬
     W‫א‬‫א‬
 ١٢٠٠٠    ‫א‬
  ١٥٠٠٠٠   ‫א‬
    ٣٠٠٠  ‫א‬‫א‬W
  E٤٠٠٠F  ١٠٠٠  ‫א‬‫א‬
  ١٤٦٠٠٠   ‫א‬
- ١٣٠ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


  ١٠٠٠٠   ‫א‬W
 ١٥٦٠٠٠    ‫א‬
 ١٦٨٠٠٠    ‫א‬‫א‬
 E٢٠٠٠٠F    ‫א‬W
E١٤٨٠٠٠F     ‫א‬‫א‬
١٥٤٠٠٠     ‫א‬
     ‫א‬W
     W‫א‬‫א‬
  ٣٢٠٠٠   ‫א‬‫א‬
 ٣٢٠٠٠    ‫א‬‫א‬
     W‫א‬‫א‬‫א‬‫א‬
  ٤٤٠٠٠   ‫א‬‫א‬‫א‬
   ٧٠٠٠   ‫א‬‫א‬
 ٥١٠٠٠    ‫א‬‫א‬‫א‬‫א‬
E٨٣٠٠٠F     ‫א‬
    
 ٧١٠٠٠     ‫א‬

- ١٣١ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 ١٤٢٢L١٢L٣٠‫א‬‫א‬W
   W‫א‬
   W‫א‬‫א‬‫א‬
  ١٠٠٠٠٠  ‫א‬
  ٦٧٠٠٠  ‫א‬
  ٢٠٠٠٠  ‫א‬
 ١٨٧٠٠٠   ‫א‬‫א‬‫א‬
   W‫א‬‫א‬
 ٦٠٠٠٠   ‫א‬‫א‬
 ٢٤٧٠٠٠   ‫א‬
  
   W‫א‬
   W‫א‬‫א‬‫א‬
  ٥٥٠٠٠  ‫א‬‫א‬
  ٧٠٠٠  ‫א‬‫א‬
  ٢٠٠٠  ‫א‬‫א‬‫א‬
 ٦٤٠٠٠   ‫א‬‫א‬‫א‬
  
   W‫א‬
  ١٠٠٠٠٠  ‫א‬
  ٨٣٠٠٠  ‫א‬
 ١٨٣٠٠٠   ‫א‬
 ٢٤٧٠٠٠   ‫א‬‫א‬

- ١٣٢ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 W‫א‬‫א‬‫א‬W
 W‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ‫א‬‫א‬L  ١٢٠٠٠
   ?‫א‬?‫א‬L ١٢٠٠٠


 W‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬ 
١٢L٣٠    ?‫א‬?‫א‬L  ٢٠٠٠٠
   ‫א‬‫א‬L ٢٠٠٠٠

 W‫א‬١L٤
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬ 
١٢L٣٠    ‫א‬‫א‬L  ٢٥١٠٠٠
    
   ‫א‬L ١٥٠٠٠٠
   ‫א‬L ١٠٠٠٠
  ‫א‬‫א‬L  ٥٠٠٠
   ‫א‬‫א‬L  ٣٠٠٠
   ‫א‬‫א‬L ٣٢٠٠٠
   ‫א‬‫א‬‫א‬L ٤٤٠٠٠
   ‫א‬‫א‬L  ٧٠٠٠
 W‫א‬‫א‬‫א‬٢L٤
- ١٣٣ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


‫ א‬   ‫ א‬ ‫א‬  

‫ א‬‫א‬ 
١٢L٣٠      
  ‫א‬L  ٣١٠٠٠٠
  ‫א‬‫א‬L   ٣٠٠٠
  ‫א‬‫א‬L   ١٠٠٠
  ‫א‬‫א‬L ٣١٤٠٠٠ 


 W‫א‬‫א‬L‫א‬
‫ א‬   ‫ א‬ ‫א‬  
‫ א‬‫א‬ 
١٢L٣٠    ‫א‬‫א‬L  ٧١٠٠٠
   ‫א‬L ٧١٠٠٠


- ١٣٤ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 ‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬
 CJ ٤ CJ ٣ CJ ٢ √J ١


 W‫א‬‫א‬
 W‫א‬
‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬
 ٩L١    ‫א‬‫א‬L   ٦٠٠٠
 ‫א‬L  ٦٠٠٠

 W‫א‬W 
‫ א‬   ‫א‬  ‫א‬  
‫ א‬‫א‬ 
١٠L٣٠      
   ‫א‬L   ١٢٠٠
   ‫א‬L   ٨٠٠
   ‫א‬L   ٣٣٠٠
   ‫א‬L  ٥٣٠٠

 W‫א‬‫א‬
 W‫א‬‫א‬
 CJ ٤ √J ٣ √J ٢ CJ ١

- ١٣٥ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   



 W‫א‬‫א‬
 W‫א‬W
 ‫א‬‫א‬
 ١٤٢٢٣٠
 ١٣٤٠٠٠  ‫א‬‫א‬
 ‫א‬
   W
 ١٥٠٠٠  ‫א‬‫א‬
 ١٢L٣٠
 ١٤٩٠٠٠  
   W
  ٢٠٠٠٠ 
 
 E٢٠٠٠٠F  
 ١٢٩٠٠٠   E‫א‬F‫א‬‫א‬
 ١٢٠٠٠٠   ‫א‬‫א‬‫א‬
   W
  ١٠٠٠٠ 
 ‫א‬
 ١٠٠٠٠  
 ١٣٠٠٠٠  
- ١٣٦ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


   W
  ١٠٠٠  
 E١٠٠٠F  
 ١٢٩٠٠٠   E‫א‬F‫א‬‫א‬
 W‫א‬‫א‬‫א‬W 
‫ א‬    ‫א‬  ‫א‬  
‫א‬ ‫א‬
١٢L٣٠    ‫א‬L ١٠٠٠٠
   ‫א‬L ١٠٠٠٠ 
  
   
   L  ١٠٠٠
   ‫א‬L  ١٠٠٠
  
  

- ١٣٧ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 W‫א‬‫א‬
 W‫א‬‫א‬
 W‫א‬‫א‬
 ‫א‬    ‫א‬  ‫א‬  
‫ א‬‫א‬
١١L٢٣      
   ‫א‬L  ٢١٠٠٠٠
   ‫א‬‫א‬L  ٣٠٠٠٠
   ‫א‬‫א‬‫א‬L ٢٤٠٠٠٠

 ‫א‬‫א‬
 W‫א‬‫א‬
 CJ ٥ CJ ٤ √J ٣ √J ٢ CJ ١

 W‫א‬‫א‬
 W١٢L٣٠‫א‬‫א‬ E١
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٢L٣٠    ‫א‬‫א‬L  ٦٠٠٠
  ‫א‬L ٦٠٠٠ 
- ١٣٨ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 W١٤٢٢L١٢L٣٠‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٢L٣٠    ‫א‬‫א‬L  ١٤١٠٠
 ‫א‬‫א‬L ١٤١٠٠ 
 W‫א‬‫א‬L
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
١٢L٣٠    ‫א‬‫א‬L  ١٤١٠٠
  ‫א‬‫א‬L ١٤١٠٠ 


W‫א‬‫א‬‫א‬‫א‬ E٢
 W‫א‬
 CCCC   ‫א‬
 CCCC   ‫א‬W
 CCCC   ‫א‬
   W‫א‬
 ١٤١٠٠   ‫א‬‫א‬

 W‫א‬‫א‬
  W‫א‬‫א‬‫א‬ 
  ١٥٠٠٠٠
‫א‬‫א‬W E١٤١٠٠F
 ‫א‬ ١٣٥٩٠٠

- ١٣٩ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 ‫א‬‫א‬‫א‬
 W‫א‬‫א‬
 CJ ٥ CJ ٤ √J ٣ √J ٢ √J ١

 W‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬ 
‫ א‬‫א‬
 ٥L١    ‫א‬‫א‬L  ٥٥٠٠٠
   ‫א‬L ٥٥٠٠٠ 
  ?‫א‬‫א‬‫א‬?
٥L١٥    ‫א‬‫א‬L  ٥٥٠٠٠
   ‫א‬‫א‬L ٥٥٠٠٠ 
   ?‫א‬‫א‬?
 ٨L١      
    ‫א‬L   ٢٠٠
 ‫א‬L  ٥٤٨٠٠
 ‫א‬‫א‬L ٥٥٠٠٠ 
 ?‫א‬‫א‬?


- ١٤٠ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 ‫א‬‫א‬
 W‫א‬‫א‬
 CJ ٥ √J ٤ √J ٣ CJ ٢ CJ ١

 W‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١
‫א‬‫ א‬‫א‬ ‫א‬‫א‬  ‫א‬
 ٢٢٥٠  ١٥ C  ١٥٠  ‫א‬١L١
 ٨٠٠٠  ٢٠ C  ٤٠٠   ١L٢٠
 ١٢٥٠٠  ٢٥ C  ٥٠٠   ٨L٢٠
 ٦٠٠٠ ٣٠ C  ٢٠٠   ١١L٧
 ٢٨٧٥٠   ١٢٥٠  ‫א‬‫א‬
 
 W‫א‬‫א‬‫א‬‫ א‬K٢
 ٢٨٧٥٠
 ١٢٥٠

 Z‫א‬‫א‬

 ٢٣Z   

 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬J ‫א‬‫א‬‫א‬Z‫א‬‫א‬‫א‬‫א‬
 ٩٠٠J ١٢٥٠Z   
 ٣٥٠Z   
 ‫א‬‫א‬C‫א‬‫א‬‫א‬‫א‬Z‫א‬‫א‬
- ١٤١ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 ٢٣C٣٥٠Z  
   ٨٠٥٠ Z  

‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٨٠٥٠J ٢٨٧٥٠Z   
   ٢٠٧٠٠ Z   


 W‫א‬‫א‬
 W‫א‬‫א‬E١
‫א‬‫ א‬‫א‬ C ‫א‬‫א‬  ‫א‬
 ٦٠٠٠ ٣٠ C  ٢٠٠   ١١L٧
 ٣٧٥٠  ٢٥ C  ١٥٠   ٨L٢٠
 ٩٧٥٠   ٣٠٠٠ ‫א‬‫א‬

 W‫א‬‫א‬ E٢
‫א‬‫א‬J ‫א‬‫א‬Z‫א‬‫א‬
 ٩٧٥٠J ٢٨٧٥٠Z   
 ١٩٠٠٠Z   


- ١٤٢ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 ‫א‬‫א‬
 W‫א‬‫א‬
 CJ ٥ √J ٤ CJ ٣ CJ ٢ √J ١

 W‫א‬‫א‬
‫א‬E١
 ‫א‬
 W‫א‬
 ‫א‬‫א‬

 Z  ‫א‬


 ٣٠٠٠٠J ٣٣٠٠٠٠

 ‫א‬٣
 Z‫א‬

 ١٠٠٠٠٠  Z‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬‫א‬     
 ‫א‬  ‫א‬  ‫א‬
٢٣٠٠٠٠Z١٠٠٠٠٠J ٣٣٠٠٠٠  ١٠٠٠٠٠  ١٠٠٠٠٠  ١
١٣٠٠٠٠Z٢٠٠٠٠٠J ٣٣٠٠٠٠  ٢٠٠٠٠٠  ١٠٠٠٠٠  ٢
 ٣٠٠٠٠Z٣٠٠٠٠٠J ٣٣٠٠٠٠  ٣٠٠٠٠٠  ١٠٠٠٠٠  ٣
 W‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬  
 ‫ א‬‫א‬ 
    ‫א‬‫א‬L  ١٠٠٠٠٠
   ‫א‬‫א‬L ١٠٠٠٠٠ 
- ١٤٣ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 W‫א‬‫א‬‫א‬E٢
‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬
(-) 
‫א‬‫א‬ ‫א‬   C ‫א‬‫ א‬  ‫א‬
‫א‬  ‫א‬ ‫א‬‫ א‬ ‫א‬    ‫א‬
 ١٨٠٠٠٠  ١٥٠٠٠٠٠  ١٥٠٠٠٠  ٦D٣ C  ٣٠٠٠٠٠ ٣٣٠٠٠٠  ١
 ٨٠٠٠٠  ٢٥٠٠٠٠  ١٠٠٠٠٠ ٦D٢ C  ٣٠٠٠٠٠ ٣٣٠٠٠٠  ٢
 ٣٠٠٠٠  ٣٠٠٠٠٠  ٥٠٠٠٠ ٦D١ C  ٣٠٠٠٠٠ ٣٣٠٠٠٠  ٣
 W‫א‬‫א‬‫א‬‫א‬‫א‬
‫ א‬   ‫ א‬ ‫א‬  
 ‫ א‬‫א‬ 
    ‫א‬‫א‬L  ١٥٠٠٠٠
   ‫א‬‫א‬L ١٥٠٠٠٠ 
- ١٤٤ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   


 ‫א‬‫א‬
 W‫א‬‫א‬
 CJ ١
√ J ٢
√J ٣
√J ٤
√J ٥
- ١٤٥ -
 ‫א‬‫א‬  ١٤٢  ‫א‬
  ٢J   


،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫• א‬
 K١٤٠٧

،‫א‬‫א‬،‫א‬‫א‬،W‫א‬،‫א‬،‫• א‬
 K١٤١٣

١٤٠٨،‫א‬‫א‬،‫א‬‫א‬W‫א‬‫א‬،،، •
 K

١٤٢٠،‫א‬‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫• א‬

 ‫א‬F،‫א‬‫א‬W ‫א‬‫א‬،‫א‬ •
،‫א‬‫א‬W
KE١٤١٥

W  ‫א‬‫א‬، •
 ‫א‬F، ‫א‬‫א‬W ‫א‬‫א‬،،
KE١٤١٧،‫א‬‫א‬

W‫א‬‫א‬‫א‬
• Slater, Jeffrey, "College Accounting: a Practical Approach" ٧th ed,
(Prentice Hall, ١٩٩٨).
• Nikolai & Bazley, " Intermediate Accounting", ٨th ed, (South – Western
College Publishing, ٢٠٠٠)
- ١٤٦ -
‫א‬  ١٤٢  ‫א‬
  ٢J   

Purchases  ‫א‬
Purchase Returns and Allowances  ‫א‬‫א‬
Purchase Discount  ‫א‬
Trade Discount  ‫א‬‫א‬
Cash Discount  ‫א‬‫א‬
Freight in Expenses  ‫א‬
Net Purchases ‫א‬
Sales ‫א‬
Sales Returns and Allowances  ‫א‬‫א‬
Sales Discount ‫א‬
Net Sales ‫א‬
Cost of Good Sold ‫א‬‫א‬
Petty Cash ‫א‬‫א‬
Reconciliation of Bank Statement ‫א‬
Trading Securities  ‫א‬‫א‬‫א‬
Held- ‫א‬‫א‬‫א‬
to-Maturity
Available-for-Sale  ‫א‬‫א‬‫א‬
Account Receivable ‫א‬‫א‬
Double Debts Allowance  ‫א‬‫א‬
Bad Debts  ‫א‬‫א‬
Promissory Note  ‫א‬‫א‬
Bill of Exchange  ‫א‬
Perpetual Inventory  ‫א‬‫א‬
Periodical Inventory  ‫א‬‫א‬
- ١٤٧ -
‫א‬  ١٤٢  ‫א‬
  ٢J   

Specific Identification  E‫א‬F‫א‬‫א‬

Average Cost  ‫א‬‫א‬
First –in- First Out (FIFO)  ‫א‬‫א‬
Last –in- First Out (LIFO)  ‫א‬‫א‬‫א‬
Cost or Market Price Whichever is  ‫א‬‫א‬
Lower
Fixed Assets  ‫א‬‫א‬
Useful Life  ‫א‬‫א‬
Salvage Value  ‫א‬‫א‬
Depreciation Methods  ‫א‬
Units-of- Output Method   ‫א‬‫א‬‫א‬
Straight Line Method ‫א‬‫א‬
Double Declining Balance ‫א‬‫א‬
Sum-Of- the years Digits Method  ‫א‬‫א‬‫א‬
Short -Term Liabilities  ‫א‬‫א‬
Long -Term Liabilities  ‫א‬‫א‬
Accounts Payable  ‫א‬‫א‬
Notes Payable  ‫א‬‫א‬
Returnable Deposits  ‫א‬‫א‬‫א‬
Subsidiaries  ‫א‬‫א‬

- ١٤٨ -
 ‫א‬  ١٤٢  ‫א‬
  ٢J   

‫א‬‫א‬
١ K K K K K K K K K K K K K K K K K K K K K K W‫א‬‫א‬‫א‬
 K‫א‬‫א‬> K K K K K K K K K K K K K K ‫א‬W‫א‬‫א‬
١٤ K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬W‫א‬‫א‬
 ٢٦ K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
٣٩ K K K K K K K K K K K K K K K K K K K K K K K K K K W‫א‬‫א‬
٤٠ K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ٤٧ K K K K K K K K K K K K K K K K K K K K ‫א‬W‫א‬‫א‬
 ٥٥ K K K K K K K K K K K K K K K K K K ‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬
 ‫א‬‫א‬
٦٠ K K K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬
‫א‬‫א‬‫א‬
٧٥ K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
‫א‬‫א‬
٨٤ K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
‫א‬‫א‬
٩٨ K K K K K K K K K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬
‫א‬‫א‬
١١٦ K K K K K K K K K K K K K K K K K K K K K K K ‫א‬W‫א‬‫א‬
 ١٢٠ K K K K K K K K K K K K K K K K K K K ‫א‬‫א‬W‫א‬‫א‬
 ١٢٧KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬
 ١٤٦KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬
١٤٧KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬

 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬E‫א‬F‫א‬‫א‬
GOTEVOT appreciates the financial support provided by BAE SYSTEMS

المحاسبة المالية 1

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المحاسبة المالية 1

Uploaded by

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

 ‫א‬  ‫א‬‫א‬L 

٥٠٠٠   ٥٠٠٠   ٥٠٠٠  ‫א‬

٩٥٠٠٠٠ ٩٥٠٠٠٠ ٩٦٠٠٠ ٩٦٠٠٠ ‫א‬

٢٩٤٠٠٠ ٢٩٤٠٠٠ ٧٧٢٠٠٠ ٧٧٢٠٠٠ ‫א‬

    ‫א‬J     ‫א‬‫א‬J ‫א‬

     ٥٠٠٠  ‫א‬‫א‬  ١٠L١

‫ א‬   ‫ א‬ ‫א‬  

٣٢٥٠٠٠Z٢٧٥{٠٠٠J ٦٠٠٠٠٠  ٢٧٥{٠٠٠ ١٣٧{٥٠٠  ٥٥٠{٠٠٠C٪٢٥  ٢

‫ א‬   ‫ א‬ ‫א‬  

Specific Identification  E‫א‬F‫א‬‫א‬

GOTEVOT appreciates the financial support provided by BAE SYSTEMS

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