2.  ‫א‬‫א‬‫א‬
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loveme7448 ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

١ J
١٤١

3. ‫א‬ ١٤١ 
١J  
 W،،‫א‬‫א‬،‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬        ،‫א‬ ‫א‬‫א‬  
‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،  
‫א‬،‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
     ‫א‬  ‫א‬   ،‫א‬   
 K‫א‬‫א‬،‫א‬‫א‬

‫א‬  ?  ?  ? ١   ? ‫א‬ ‫א‬  
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
،‫א‬،‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

  W    ‫א‬ ‫א‬ ‫א‬   ‫א‬
 K‫א‬

 ‫א‬‫א‬‫א‬‫א‬      

4.  ١٤١ 
١J  
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
‫א‬‫א‬‫א‬‫א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬

،‫؟‬‫א‬‫א‬‫א‬،‫؟‬،‫א‬
‫א‬‫א‬‫א‬‫א‬K‫؟‬

E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬K
 K‫א‬‫א‬E‫א‬F‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬ ،‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬
 K‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬W‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

،‫א‬،‫א‬‫א‬W‫א‬
 K‫א‬‫א‬‫א‬‫א‬

5.  ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
١ J
‫א‬‫א‬
 ‫א‬‫א‬
١
-٤-

6.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫• א‬

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٠‫א‬‫א‬‫א‬

 W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬ •


 W‫א‬‫א‬
 


-١-

7.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬

  ‫א‬ ‫א‬  ‫א‬‫א‬       
‫א‬K‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ 
 KE١F‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬

‫א‬ ‫إدارة‬
‫اﻟﻤﻨﺸﺄة‬
‫א‬ W‫א‬‫א‬‫א‬
 ‫א‬  
   K‫א‬‫א‬G
   K‫א‬G
‫א‬
 ‫א‬‫א‬‫א‬G
‫א‬‫א‬‫א‬‫א‬G
‫א‬ ‫א‬
‫א‬

‫א‬‫א‬‫א‬WE١F



-٢-

8.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


١
 ‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 K‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬


 ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬،
‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ ‫א‬   W‫א‬ ‫א‬ •
‫א‬ ‫א‬   K‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬   ‫א‬
K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،
‫א‬‫א‬K‫א‬‫א‬‫א‬ W‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬ ‫א‬  W‫• א‬
K‫א‬‫א‬
  ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬  W‫• א‬
K‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫• א‬
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬
K‫א‬
.‫١ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻋﻦ أهﺪاف اﻟﻤﺤﺎﺳﺒﺔ ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ أهﺪاف وﻣﻔﺎهﻴﻢ اﻟﻤﺤﺎﺳﺒﺔ وﻣﻌﻴﺎر اﻟﻌﺮض واﻹﻓﺼﺎح اﻟﻌﺎم ، وزارة اﻟﺘﺠﺎرة ، ٠١٤١هـ‬
-٣-

9.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


‫א‬‫א‬‫א‬W‫• א‬
K،
 ‫א‬‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W‫א‬،‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬KRelevance ‫• א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 ‫א‬   ‫א‬    ‫א‬   KClarity ‫• א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬
      ‫א‬  ‫א‬    KObjectivity ‫• א‬
‫א‬،‫א‬‫א‬
K‫א‬‫א‬
‫א‬   K‫א‬‫א‬    KAccuracy‫• א‬
K‫א‬
،‫א‬‫א‬‫א‬‫א‬‫א‬KTimeliness ‫• א‬
‫א‬      ، ‫א‬‫א‬ ‫א‬      ‫א‬ 
K
‫א‬
 K  ‫א‬ ‫א‬    ‫א‬  ‫א‬ ‫א‬  
  ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬‫א‬     ‫א‬
 K‫א‬،‫א‬‫א‬
-٤-

10.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 Assumptions‫א‬‫א‬‫א‬
، ‫א‬ ‫א‬ ‫א‬   ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬  

 W‫א‬
Economic Entity ‫א‬‫• א‬
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
  ‫א‬ ‫א‬     ‫א‬ ‫א‬    K 
‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬
 K‫א‬

•
Going Concern‫א‬‫א‬
‫א‬ K‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬،E‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬
 K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Periodicity ‫א‬‫א‬•
   ‫א‬    ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬ 
، ‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬‫א‬

 Monetary Unit‫א‬‫• א‬
   ، ‫א‬ ‫א‬   ‫א‬    ‫א‬‫א‬ ‫א‬ 
‫א‬ ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬   K‫א‬ ‫א‬  ‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬

 
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11.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   



 Accounting Principles ٢‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬
 W‫א‬‫א‬K

 Historical Cost ‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬ ‫א‬ ٦٥٠{٠٠٠  ‫א‬K‫א‬ 
،‫א‬‫א‬ ‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 
Matching ‫• א‬
 ‫א‬ ‫א‬   ، ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬ 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬ ‫א‬K‫א‬
 K‫א‬‫א‬‫א‬
Consistency‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬K 

، ‫א‬ ‫א‬       ‫א‬ ‫א‬   
‫א‬‫א‬ ‫א‬K‫א‬‫א‬‫א‬‫א‬
.‫٢ ﻟﻤﺰﻳﺪ ﻣﻦ اﻟﻤﻌﻠﻮﻣﺎت ﻋﻦ ﻣﺒﺎدئ اﻟﻤﺤﺎﺳﺒﺔ ﻳﻤﻜﻦ اﻟﺮﺟﻮع إﻟﻰ أهﺪاف وﻣﻔﺎهﻴﻢ اﻟﻤﺤﺎﺳﺒﺔ وﻣﻌﻴﺎر اﻟﻌﺮض واﻹﻓﺼﺎح اﻟﻌﺎم ، وزارة اﻟﺘﺠﺎرة ، ٠١٤١هـ‬
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12.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


،‫א‬‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
Accrual ‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
K‫א‬‫א‬‫א‬‫א‬‫א‬،
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
 K‫א‬‫א‬

 RevenueRecognition ‫א‬‫א‬‫א‬ •
‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 K‫א‬ J ١
K J ٢

    ‫א‬ ‫א‬‫א‬   ‫א‬     ‫א‬ ‫א‬  ‫א‬
 K
 
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13.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


•
Conservatism E‫א‬F‫א‬‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬

 ‫א‬‫א‬‫א‬ K‫א‬

 K‫א‬‫א‬

 Disclosure ‫• א‬
‫א‬K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬،‫א‬‫א‬
   ،      ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
 K‫א‬
 
 
-٨-

14.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 ‫א‬‫א‬‫א‬

•
Assets E‫א‬‫א‬F‫א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،

Fixed Assets‫א‬‫א‬ J ١
‫א‬     ‫א‬ ‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬ 
 K‫א‬‫א‬‫א‬‫א‬،
 
 Current Assets‫א‬‫א‬‫א‬ J ٢
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬
‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

Intangible Assets ‫א‬‫ א‬J ٣
‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
-٩-

15.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


Liabilities ‫• א‬
‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 W،
 Long-term Liabilities ‫א‬‫ א‬J ١
       ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
 K‫א‬‫א‬

 Short-term Liabilities ‫א‬‫א‬ J ٢
‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬  ‫א‬ ‫א‬  ‫א‬  ‫א‬‫א‬ 
K‫א‬‫א‬‫א‬
 Owner's Equity E‫א‬F‫א‬ J ٣
‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 Balance Sheet E‫א‬‫א‬F‫א‬‫א‬ J ٤
 ‫א‬ ‫א‬    K    ‫א‬ ‫א‬  

 K‫א‬
 Income Statement ‫א‬ J ٥
 ‫א‬  ‫א‬‫א‬‫א‬       ‫א‬    
 K‫א‬‫א‬‫א‬
Revenues ‫א‬‫א‬‫ א‬J ٦
 K‫א‬‫א‬،‫א‬‫א‬‫א‬
 

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16.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


Expenses ‫ א‬J ٧
‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬

 Trial Balance‫א‬‫א‬‫א‬ J ٨
 ‫א‬‫א‬‫א‬‫א‬،‫א‬

K،‫א‬

 Chart of Accounts‫א‬ J ٩
‫א‬،‫א‬‫א‬
 K‫א‬‫א‬‫א‬
 










- ١١ -

17.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 E١F

 W‫א‬‫א‬
‫א‬،‫א‬‫א‬‫א‬
 W‫א‬‫א‬‫א‬‫א‬
‫ א‬K١
 ‫ א‬K٢
 ‫ א‬K٣
‫ א‬K٤
 ‫ א‬K٥

 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
K‫א‬‫א‬ EF
K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬EF
K‫א‬‫א‬EF
K‫א‬‫א‬‫א‬‫א‬EF

 W‫א‬‫א‬
 W‫א‬
 W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K١

 ‫א‬J ‫א‬‫א‬J ‫א‬‫א‬J ‫א‬J 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٢
 W‫א‬‫א‬‫א‬‫א‬‫א‬

 ‫א‬‫א‬J ‫א‬J ‫א‬J ‫א‬‫א‬J 
- ١٢ -

18.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   



‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٣
 W ‫א‬‫א‬


 ‫א‬‫א‬J ‫א‬J ‫א‬J ‫א‬J 

‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٤
‫א‬‫א‬‫א‬،‫א‬‫א‬
 W‫א‬‫א‬
 
 ‫א‬J ‫א‬J ‫א‬‫א‬‫א‬J ‫א‬J 


‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ K٥
 W‫א‬‫א‬‫א‬‫א‬

‫א‬‫א‬J ‫א‬J ‫א‬‫א‬J ‫א‬‫א‬J 
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19. ‫ﺍﻟﻤﻤﻠﻜـــﺔ ﺍﻟﻌﺭﺒﻴــــﺔ ﺍﻟﺴــــﻌﻭﺩﻴﺔ‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
١ J
‫א‬‫א‬
 ‫א‬‫א‬
٢

20.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W‫א‬‫א‬
 W‫א‬
‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫א‬‫א‬‫א‬ •
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫• א‬
‫א‬‫א‬‫א‬‫א‬‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬

 W‫א‬‫א‬‫א‬
 ٪٩٥‫א‬‫א‬‫א‬

 ١٤W‫א‬‫א‬

W‫א‬‫א‬‫א‬‫א‬
 •
 •
‫א‬‫א‬‫א‬ •
‫א‬ •

 W‫א‬‫א‬
 ‫א‬‫א‬‫א‬


- ١٤ -

21.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


Theory of Double Entry ‫א‬‫א‬

، ‫א‬
K‫א‬،‫א‬ ‫א‬‫א‬‫א‬K
‫א‬‫א‬‫א‬ ١٠٠٠‫א‬
E‫א‬F ‫א‬‫א‬EF‫א‬K‫א‬‫א‬
 KE٢F


‫א‬‫א‬ 


  

‫א‬
‫ﻣﺪﻳﻦ‬ 

 ‫א‬‫א‬WE٢F

 ،  ‫א‬ ‫א‬ ‫א‬‫א‬   ‫א‬    ‫א‬ 
 ‫א‬    ، E‫א‬F ‫א‬ EF ‫א‬   ‫א‬ ‫א‬  
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬


 WE١F
 K‫א‬٥٠{٠٠٠‫א‬‫א‬
- ١٥ -

22.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 W‫א‬‫א‬‫א‬
 
 E٣‫א‬‫א‬FW‫א‬
 K٥٠{٠٠٠،‫א‬‫א‬‫א‬
 K٥٠{٠٠٠‫א‬،‫א‬‫א‬‫א‬


‫א‬ 


 

‫א‬ ‫א‬ 

‫א‬  

 ‫א‬‫א‬WE٣F

- ١٦ -

23.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   

 W 
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
 K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬


 WE٢F
 K‫א‬‫א‬E‫א‬F‫א‬٤٠{٠٠٠‫א‬‫א‬

E٤‫א‬‫א‬FW‫א‬
 K٤٠{٠٠٠،‫א‬‫א‬‫א‬
 K٤٠{٠٠٠‫א‬،‫א‬‫א‬‫א‬



‫א‬


 

‫א‬ ‫א‬


‫א‬  
 
 ‫א‬‫א‬WE٤F


- ١٧ -

24.  ‫א‬‫א‬  ١٤١  
‫א‬‫א‬  ١J   


 W 
،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬
‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬
 K‫א‬

 WE٣F
 K‫א‬‫א‬‫א‬٢٥{٠٠٠‫א‬‫א‬

E٥‫א‬‫א‬FW‫א‬
 K٢٥{٠٠٠،‫א‬‫א‬‫א‬
 K٢٥{٠٠٠‫א‬،‫א‬‫א‬‫א‬

‫א‬


 


‫א‬ ‫א‬

‫א‬  

 ‫א‬‫א‬WE٥F
    ‫א‬ ‫א‬ ‫א‬‫א‬         
‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،
 K‫א‬‫א‬‫א‬‫א‬
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