1.  ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬

٢ J
 ١٤٢

2.    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      

3.    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

4.    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


5.  ‫א‬‫א‬‫א‬
ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹]
‫א‬‫א‬‫א‬‫א‬
٢ J
‫א‬‫א‬‫א‬
 ‫א‬‫א‬‫א‬
١
-٥-

6.  ‫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-

7.  ‫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-

8.  ‫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-

9.  ‫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-

10.  ‫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-

11.  ‫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-

12.  ‫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-

13.  ‫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-

14.  ‫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-

15.  ‫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 -

16.  ‫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 -

17.  ‫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 -

18.  ‫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 -

19.  ‫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 -

20.  ‫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 -

21.  ‫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 -

22.  ‫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 -